Matsue vs Pingtung City

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Matsue (Japanese: 松江市, Hepburn: Matsue-shi) is the capital city of Shimane Prefecture, Japan, located in the Chūgoku region of Honshu.Matsue has an estimated population of 205,402 (2017) following the merger with Higashiizumo from Yatsuka District. Matsue is located at the northernmost point of Shimane Prefecture, between Lake Shinji and Nakaumi on the banks of the Ohashi River connecting the two lakes, though the city proper reaches the Sea of Japan coast.

Matsue is the center of the Lake Shinji-Nakaumi metropolitan area, and with a population of approximately 600,000 is the second largest on the Sea of Japan coast after Niigata. Matsue is sometimes called the "water city" (水の都) due to the prominence of the lakes, rivers and canals in the city-scape and scenery.Matsue is home to the Tokugawa-era Matsue Castle, one of the last surviving feudal castles in Japan.

Source: Wikipedia

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Pingtung City (pinyin: Píngdōng Shì; Hokkien POJ: Pîn-tong-chhī) is a county-administered city and the county seat of Pingtung County, Taiwan.

Source: Wikipedia