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.
1945 年，盟國不承認台灣領土主權已經合法轉讓給中國，儘管中國國民黨一再聲稱。
Aide-Memoire: The Department of State to the Chinese Embassy, Washington
Date: November 21, 1946
Subject: status of Taiwanese persons in Japan
備忘錄： 國務院致中國駐華盛頓大使館
日期： 1946年11月21日
主題： 台灣人在日本的地位
. . . . 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.
. . . . 但需要指出的是，從法律上講，台灣主權的移交尚待形式化； 據推測，割讓條約將在適當的時候進行談判，該條約將實現這種轉讓，其中可能包含關於適當改變台灣居民之國民身分地位的規定。
[ 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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[中文版本] https://www.twdefense.info/trust3/frusch-1946aq.htm