Administrative divisions of Manchukuo
The administrative divisions of Manchukuo consisted of a number of provinces plus the special municipalities of Xinjing (新京特別市) and Harbin (哈爾浜特別市), and the Beiman Special Region (北満特別区). The number of provinces was five in 1932, corresponding to the original provinces under Qing dynasty China.
Source: Wikipedia — Administrative divisions of Manchukuo (CC BY-SA 4.0)