The Cairo Declaration was merely a statement of intent. It did not constitute a cession of Taiwan territory to China.
《開羅宣言》只是一份意向聲明。 這並不構成將台灣領土割讓給中國。

Momorandum: Conversation, in the Dept. of State

Dates: January 6 -13, 1951

Subject: Korea, China, and Formosa

備忘錄: 國務院內的討論

日期: 1951年01月06日至13日

主旨: 韓國、中國和台灣

As one of the victor powers we have residual rights there until a Japanese peace treaty has been made. The Cairo Declaration manifested our intention. It did not itself constitute a cession of territory.
作為勝利者之一,在日本和平條約簽訂之前,我們在那裡擁有剩餘權利。 《開羅宣言》表明了我們的意向。 其本身並不構成領土割讓。


[ source: United States Department of State / Foreign relations of the United States, 1951. Korea and China Volume VII, Part 2 (1951), page 1481 ]

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[英文版本]   https://www.twdefense.info/trust3/frus-1951aq.htm
[中文版本]   https://www.twdefense.info/trust3/frusch-1951aq.htm