In September 1945 following Japan's surrender in WWII, ROC forces, assisted by small American teams, prepared an amphibious lift into Taiwan to accept the surrender of the Japanese military forces there, under General Order No. 1, and take over the administration of Taiwan.[113][114]
On 25 October, General Rikichi Andō, governor-general of Taiwan and commander-in-chief of all Japanese forces on the island, signed the receipt and handed it over to ROC General Chen Yi to complete the official turnover. Chen proclaimed that day to be "Taiwan Retrocession Day", but the Allies, having entrusted Taiwan and the Penghu Islands to Chinese administration and military occupation, nonetheless considered them to be under Japanese sovereignty until 1952 when the Treaty of San Francisco took effect.[115][116] In the 1943 Cairo Declaration, US, UK, and ROC representatives specified territories such as Formosa and the Pescadores to be restored by Japan to the Republic of China.[117][118]
Its terms were later referred to in the 1945 Potsdam Declaration,[119]
whose provisions Japan agreed to carry out in its instrument of surrender.[120][121]
Due to disagreements over which government (PRC or ROC) to invite, China did not attend the eventual signing of the Treaty of San Francisco, whereby Japan renounced all titles and claims to Formosa and the Pescadores without specifying to whom they were surrendered.[122]
In 1952, Japan and the ROC signed the Treaty of Taipei, recognizing that all treaties concluded before 9 December 1941 between China and Japan have become null and void.[123] Interpretations of these documents and their legal implications give rise to the debate over the sovereignty status of Taiwan.
https://en.wikipedia.org/wiki/Taiwan
