Among the Allies, there was no recognition of any legal transfer of Taiwan's territorial sovereignty to China in 1945, despite the repeated claims of the Chinese Nationalists.
儘管中國國民黨一再主張,在1945年在法律上台灣的領土主權已經轉讓給中國,但這一點在盟國之中,沒有得到承認。



English version


Aide-Memoire: The Department of State to the Chinese Embassy, Washington

Date: Nov. 21, 1946

Subject: status of Taiwanese persons in Japan

備忘錄: 華盛頓特區美國國務院致中國大使館

日期: 1946年11月21日

主旨: 台灣人在日本的身分


  . . . . It should, however, be pointed out that from the legal standpoint the transfer of Taiwan's sovereignty remains to be formalized; assumably a treaty of cession will in due course be negotiated which will effect such transfer and which may contain provisions in regard to appropriate change in the national status of Taiwan's residents.
  . . . . 但是,應該指出的是,從法律的角度來看,台灣主權的轉讓仍有待正規化。 大概將在適當時候商定一項割讓條約,以進行這種轉讓,其中可能包含有關適當改變台灣居民的國籍規定。


[ source: United States Department of State / Foreign relations of the United States, 1946. The Far East,   Volume VIII (1946), page 359 ]

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