Taiping Island
The Act does not recognize the terminology of "Republic of China" after Jan. 1, 1979. It defines the term "Taiwan" to include, as the context may require, the islands of Taiwan (the main Island) and Penghu, which form the Taiwan Province and Taipei and Kaohsiung cities. The Act does not apply to Kinmen, the Matsu Islands, Pratas Island, or Taiping Island.