Republic of Formosa
Despite the differing views of these two camps, there is a general understanding throughout Taiwan that Quemoy and Matsu are not part of the historical region of "Taiwan", due to having never been governed under the following regimes: Dutch Formosa, Spanish Formosa, Kingdom of Tungning, Republic of Formosa, and Japanese Formosa. Additionally, Quemoy and Matsu experienced a unique history for several years as military outposts of the ROC, further separating the islands from Taiwan in terms of culture.