Spain is divided into 17 autonomous communities and 2 autonomous cities. Autonomous communities are divided into 50 provinces. Provinces are subdivided into comarcas. Comarcas are subdivided into municipalities.
The Districts of Burma consist of Townships (မြို့နယ်; myo ne, IPA: [mjo̰nɛ̀]) that include Towns (မြို့; myo, IPA: [mjo̰]), Wards (ရပ်ကွက်; yat kwet, IPA: [jaʔ kwɛʔ])) and Village-tracts (ကျွေးရွာအုပ်စု; kyay ywa ok su, IPA: [tɕé jwà ʔoʊʔ sṵ]).
Village-tracts are groups of adjacent villages (ကျေးရွာ; kyay ywa, IPA: [tɕé jwà]).
The Counties of Iran, also called shahrestan (Persian: شهرستان shahrestān).
Iranian Counties are divided into one or more Bakhsh (بخش), or Districts.
A County includes both cities (شهر shahr) and rural agglomerations (دهستان dehestān), which are groupings of adjacent villages.
China is divided into provinces as its first level of administrative government. Provinces are divided into prefectures as its second level of administrative government. Prefectures are further divided into counties as third level. Counties are further subdivided into township. Township are further subdivided into villages as its fifth level of administrative division.