The answer varies hugely across different systems and different implementations, but the most important parts are:
Beyond that: threads could be implemented within a single process by a language runtime, threads could be coroutines, threads could be implemented within a single process by a threading library, or threads could be a kernel construct.
In several modern Unix systems, including Linux which I'm most familiar with, everything is threads -- a process is merely a type of thread that shares relatively few things with its parent (i.e. it gets its own memory mappings, its own file table and permissions, etc.) Reading man 2 clone
, especially the list of flags, is really instructive here.