Due to ill-considered from the Wikidata community using old and outdate 2017 dataset from Directorate General of Budget, Accounting and Statistics (DGBAS), Executive Yuan, Taiwan, the newly found villages in 2018, like the villages mass modification in Taiwan in 2018, or split villages due to increase population, these new villages was not included and imported into Wikidata. So there are some OpenStreetMap village relations could not link to Wikidata.
For the OpenStreetMap part, typebook using relative new and up-to-date shape files from National Land Survaying and Mapping Center, Ministry of Interior Affairs, to add the Code of Household Registration and Conscription Information System (HRCIS Code) and the followup Wikidata item. There are only mssing Zhengxin Village, Dauliu City, Yulin County on OpenStreetMap. OpenStreetMap Taiwan community could just add relation to fix the problem on OpenStreetMap.
For the Wikidata part, there are several users start to import villages data to Wikidata, which started from 2019. If you look closer to some of the Wikidata items, the reference they used link to files from the DGBAS, which is out-of-data and the last update time is 2017-01/31. DGBAS decide to switch to use the HRCIS Code. It indicated that Wikidata users using old dataset to import villages, so the 75 new villages was not included, is missing on Wikidata database.
When Wikidata Taiwan community start to deal with the villages data in 2020, there are many villages already combined in disappear. But due to the fact they used DGBAS out-of-date dataset, they could not found out their are missing mass amount of villages. The DGBAS also missing the villages English name, so we see the imported item missing English label.
There are two things the communities need to do. The first one is adding the missing villages, the second thing to do is adding the end data of the combined villages. If these two things are done, then the OpenStreetMap community could link the wikidata item to the OpenStreetMap village relations which lack wikidata item links.
In the future, there are modifying and adding villages in Pintong City and Donggang Township, and we already have their new HRCIS Code. So these villages could be added to the Wikidata database in advance. But for the OpenStreetMap project, the Taiwanese community have to wait for the start date, due to OpenStreetMap project is a real-time database, you can not modify in advance. Now the community using Hackmd document Cleaning and adding missing villages data in Taiwan to collaborate the stuff OpenStreetMap Taiwan and Wikidata Taiwan communities should do.