<Tr> <Td> 23 ° 26 ′ N 93 ° 23 ′ E ﻿ / ﻿ 23.433 ° N 93.383 ° E ﻿ / 23.433; 93.383 ﻿ (Myanmar) </Td> <Th> Myanmar </Th> <Td> Chin State, Sagaing Division, Mandalay Division, Shan State </Td> </Tr> <Tr> <Td> 23 ° 26 ′ N 98 ° 54 ′ E ﻿ / ﻿ 23.433 ° N 98.900 ° E ﻿ / 23.433; 98.900 ﻿ (China) </Td> <Th> China </Th> <Td> Provinces of Yunnan (passing about 7 km north of the border with Vietnam), Guangxi, and Guangdong </Td> </Tr> <Tr> <Td> 23 ° 26 ′ N 117 ° 8 ′ E ﻿ / ﻿ 23.433 ° N 117.133 ° E ﻿ / 23.433; 117.133 ﻿ (Taiwan Strait) </Td> <Th> Taiwan Strait </Th> <Td> </Td> </Tr> <Tr> <Td> 23 ° 26 ′ N 120 ° 8 ′ E ﻿ / ﻿ 23.433 ° N 120.133 ° E ﻿ / 23.433; 120.133 ﻿ (Taiwan) </Td> <Th> Taiwan </Th> <Td> Chiayi County, Hualien County </Td> </Tr>

Where does the tropic of cancer pass through