well 1 what you said ROC occupied Taiwan on behalf of the Allied Powers It was a military occupation this is your WP OR It s not the fact The article aboutGeneral Order No 1says that a The senior Japanese commanders and all ground sea air and auxiliary forces within China excluding Manchuria Formosa and French Indo China north of 16 north latitude shall surrender to Generalissimo Chiang Kai shek no evidence or reference can show that Chiang Kai shek or ROC should follow the order of General Order No 1 this Order is for japanese surrender not for ROC These two descriptions has totally different meaning 2 ROC was one part of Allied Powers like US and UK etc US UK and ROC were partners they corporated with each other no evidence shows that they had no superior subordinate relationship 3 theoretically yes the people of Taiwan in 1945 had choice to announce the independence according to the UN Charter But there were no any evidence shows that the peoples on the Taiwan Penghu islands proclaimed the independence officially as a new national or state before the ROC and Japan signed the Treaty of Taipei in 1952 that means most of them chose the right to be a citizen of ROC and they did 4 the Treaty of Taipei also says that A ARTICLE II It is recognized that under Article 2 of the Treaty of Peace with Japan signed at the city of San Francisco in the United States of America on September 8 1951 hereinafter referred to as the San Francisco Treaty Japan has renounced all right title and claim to Taiwan Formosa and Penghu the Pescadores as well as the Spratly Islands and the Paracel Islands B In regard to the Treaty of Peace between Japan and the Republic of China signed this day I have the honor to refer on behalf of my Government to the understanding reached between us that the terms of the present Treaty shall in respect of the Republic of China be applicable to all the territories which are now or which may hereafter be under the control of its Government this means clearly ROC holds the territory of Taiwan Penghu islands