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The country is divided into two diminished provinces (Taiwan Province and Fujian Province) and five special municipalities (Kaohsiung, New Taipei, Taichung, Tainan and Taipei). The two provinces are further subdivided into 3 provincial cities and 14 counties.
As far as I know none of the subdivisions or cities use arms, but some do use a logo.
Taiwan does not use a coat of arms, but the above symbol or emblem. In the "Blue Sky with a White Sun" symbol, the twelve rays of the white Sun representing the twelve months and the twelve traditional Chinese hours (時辰), each of which corresponds to two modern hours and symbolizes the spirit of progress.