波茨坦公告
At the end of 1943 the Cairo Declaration was issued, including among its clauses that all territories of China—including Formosa (Taiwan)—that Japan had occupied would be returned to the Republic of China. This was reiterated in the Potsdam Declaration, issued in 1945. Later that year World War II ended, and Japan accepted the Potsdam Declaration, surrendering unconditionally. The Supreme Commander of the Allied Forces ordered that Japanese forces in Taiwan surrender to the government of the Republic of China, which acted as a representative of allied powers. The United States and the United Kingdom—the other two participants of the Cairo Declaration—however, regard that the Cairo Declaration and the Potsdam Declaration are merely statements of intention and have no binding force of law.