Taiwan
157 Districts (區 qū ㄑㄩ), 17 Country-controlled cities (縣轄市 xiànxiáshì ㄒㄧㄢˋㄒㄧㄚˊㄕˋ), 41 Urban Townships (鎮 zhèn ㄓㄣˋ), and 153 Rural Townships (鄉 xiāng ㄒㄧㄤ) stand the 3rd level. Districts stand under either Special municipalities or Provincial cities; Country-controlled cities, Urban Townships, and Rural Townships stand under Counties.