In 1895, “Formosa and the Pescadores” (aka Taiwan) were ceded to Japan in the Treaty of Shimonoseki. In 1912 when the Republic of China was founded, Taiwan was part of Japan.
None of the Allies recognized any “transfer of sovereignty” to the ROC on the date of Oct. 25, 1945. The proclamation of “Taiwan Retrocession Day” , thus indicating a clear intention and objective to annex Taiwan territory, is a war crime.
Article 4 of the ROC Constitution specifies that “The territory of the Republic of China within its existing national boundaries shall not be altered except by a resolution of the National Assembly.” In regard to the alleged incorporation of Taiwan into Chinese territory, there is no resolution of the National Assembly on record.
Under the customary laws of warfare, upon the surrender of Japanese troops the local populace in Taiwan will pass under a “temporary allegiance” to the conqueror, which in the post-Napoleonic era will be the principal occupying power.