南奧塞提亞臨時行政實體(喬治亞語:სამხრეთ ოსეთის დროებითი ადმინისტრაცია,羅馬化:Samkhret' Oset'is droebit'i administrats'ia)是喬治亞的一個臨時行政機構,對外宣稱是南奧塞提亞的合法政府。但南奧塞提亞自1990年代初以來是事實上獨立的國家。
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