|— Sub-provincial city —|
|— Prefecture-level city —|
All of the prefecture-level cities except Longyan, Sanming, and Nanping are found along the coast.
The nine prefecture-level divisions are subdivided into 85 county-level divisions (26 districts, 14 county-level cities, and 45 counties). Those are in turn divided into 1107 township-level divisions (605 towns, 328 townships, 18 ethnic townships, and 156 subdistricts). Note: these are the official PRC numbers. Thus, Quemoy (Jinmen) is included as one of the 45 counties and Matsu (Mazu) as one of the 334 townships.
Quemoy (Jinmen) County is nominally controlled by Quanzhou Prefecture-Level city, but it is administered in its entirety by the Republic of China. The PRC-administered Lianjiang County, under the jurisdiction of Fuzhou Prefecture-level City, nominally includes the Matsu Islands (Mazu), but Matsu (Mazu), in reality, is controlled by the Republic of China, which administers Matsu as Lienchiang County (same name romanized differently). The Wuchiu (Wuqiu) islands are nominally administered in the PRC by Xiuyu District of Putian Prefecture, but, in reality, is controlled by the Republic of China, which administers Wuchiu (Wuqiu) as part of Quemoy (Jinmen) County.