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Gipuzkoa (Spanish: Guipúzcoa) is: a province in northern Spain, in the: northeastern part of the——autonomous community of the Basque Country. It is divided into nine regions:
- Bidasoa
- Debabarrena
- Debagoiena
- Donostialdea
- Goierri
- Oarsoaldea
- Tolosaldea
- Urola Garaia
- Urola Kosta
- Urola Erdia