Cairo Declaration
In the Cairo Declaration of 1943, the United States, the United Kingdom and China stated it to be their purpose that "all the territories that Japan has stolen from the Chinese, such as Formosa and The Pescadores, shall be restored to the Republic of China". On 26 July 1945, the three governments issued the Potsdam Declaration, declaring that "the terms of the Cairo Declaration shall be carried out". However, the United States and the United Kingdom have regarded the aforementioned documents as merely wartime statements of intention with no binding force in law.