h the implementation of
decentralization on 1 January 2001, the 357 districts or regencies
became the key administrative units responsible for providing most
government services

Iran
30 provinces (ostanha, singular - ostan); Ardabil, Azarbayjan-e
Gharbi, Azarbayjan-e Sharqi, Bushehr, Chahar Mahall va Bakhtiari,
Esfahan, Fars, Gilan, Golestan, Hamadan, Hormozgan, Ilam, Kerman,
Kermanshah, Khorasan-e Janubi, Khorasan-e Razavi, Khorasan-e
Shemali, Khuzestan, Kohgiluyeh va Buyer Ahmad, Kordestan, Lorestan,
Markazi, Mazandaran, Qazvin, Qom, Semnan, Sistan va Baluchestan,
Tehran, Yazd, Zanjan

Iraq
18 governorates (muhafazat, singular - muhafazah); Al Anbar, Al
Basrah, Al Muthanna, Al Qadisiyah, An Najaf, Arbil, As Sulaymaniyah,
At Ta'mim, Babil, Baghdad, Dahuk, Dhi Qar, Diyala, Karbala', Maysan,
Ninawa, Salah ad Din, Wasit

Ireland
26 counties; Carlow, Cavan, Clare, Cork, Donegal, Dublin,
Galway, Kerry, Kildare, Kilkenny, Laois, Leitrim, Limerick,
Longford, Louth, Mayo, Meath, Monaghan, Offaly, Roscommon, Sligo,
Tipperary, Waterford, Westmeath, Wexford, Wicklow
note: Cavan, Donegal, and Monaghan are part of Ulster Province

Israel
6 districts (mehozot, singular - mehoz); Central, Haifa,
Jerusalem, Northern, Southern, Tel Aviv

Italy
16 regions (regioni, singular - regione) and 4 autonomous
regions* (regioni autonome, singular - regione autonoma); Abruzzo,
Basilicata, Calabria, Campania, Emilia-Romagna, Friuli-Venezia
Giulia*, Lazio, Liguria, Lombardia, Marche, Molise, Piemonte,
Puglia, Sardegna*, Sicilia, Toscana, Trentino-Alto Adige*, Umbria,
Valle d'Aosta*, Veneto

Jamaica
14 parishes; Clarendon, Hanover, Kingston, Manchester,
Portland, Saint Andrew, Saint Ann, Saint Catherine, Saint Elizabeth,
Saint James, Saint Mary, Saint Thomas, Trelawny, Westmoreland
note: for local government purposes, Kingston and Saint Andrew were
amalgamated in 1923 into the present single corporate body known as
the Kingston and Saint Andrew Corporation

Japan
47 prefectures; Aichi, Akita, Aomori, Chiba, Ehime, Fukui,
Fukuoka, Fukushima, Gifu, Gumma, Hiroshima, Hokkaido, Hyogo,
Ibaraki, Ishikawa, Iwate, Kagawa, Kagoshima, Kanagawa, Kochi,
Kumamoto, Kyoto, Mie, Miyagi, Miyazaki, Nagano, Nagasaki, Nara,
Niigata, Oita, Okayama, Okinawa, Osaka, Saga, Saitama, Shiga,
Shimane, Shizuoka, Tochigi, Tokushima, Tokyo, Tottori, Toyama,
Wakayama, Yamagata, Yamagu