Treaty of Taipei
In 1952, the Treaty of Taipei was signed separately between the ROC and Japan that basically followed the same guideline of the Treaty of San Francisco, not specifying which country has sovereignty over Taiwan. However, Article 10 of the treaty states that the Taiwanese people and the juridical person should be the people and the juridical person of the ROC. Both the PRC and ROC governments base their claims to Taiwan on the Japanese Instrument of Surrender which specifically accepted the Potsdam Declaration which refers to the Cairo Declaration. Disputes over the precise de jure sovereign of Taiwan persist to the present. On a de facto basis, sovereignty over Taiwan has been and continues to be exercised by the ROC. Japan's position has been to avoid commenting on Taiwan's status, maintaining that Japan renounced all claims to sovereignty over its former colonial possessions after World War II, including Taiwan.