北竿是距離中國大陸最近的行政區，轄區包含高登島、亮島、大坵島等大小島嶼十餘座。其中高登與亮島目前仍處於全島軍事管制狀態。

Beigang Island is the closest Taiwanese township to China. Its governance includes Gaodeng Island, Liang Island, Daqiu Island plus a dozen of small islets. Among them, Gaodeng Island and Liang Island are still under military controlled.