Japan is divided into forty-seven administrative divisions, the prefectures: one metropolitan district (to—Tokyo), two urban prefectures (fu—Kyoto and Osaka), forty-three rural prefectures (ken), and one "district" (note district is different from gun which appears later). Large cities are subdivided into wards (ku), and further split into towns, or precincts (machi), or subprefecture and counties (gun).