Treaty of Taipei
The Republic of China (ROC) administrated Taiwan after Japan's surrender, in accordance with a decision by the Allied Powers at the Cairo Conference in 1943. The ROC moved its central government to Taiwan in December 1949, following the victory of the PRC in the Chinese Civil War. Later, no formal transfer of the territorial sovereignty of Taiwan to the PRC was made in the postwar San Francisco Peace Treaty, and these arrangements were confirmed in the Treaty of Taipei concluded by the ROC and Japan in 1952. At the time, the Taiwanese authorities (the Chinese Nationalist Party, or Kuomintang (KMT)) were recognized by Japan, not communist China (the People's Republic of China, or PRC). As such, the KMT did not accept Japanese reparations only in the name of the ROC government. Later, the PRC also refused reparations in the 1970s. See more details in the section about World War II reparations and the statement by Japanese Prime Minister Tomiichi Murayama (August, 1995). When Japan finally normalized relations with the People’s Republic of China in 1972, the Chinese agreed not to pursue the issue of reparations.