Neither the San Francisco Peace Treaty of April 28, 1952, nor the Sino-Japanese Peace Treaty (Treaty of Taipei) of Aug. 5, 1952 can be interpreted to say that Formosa and the Pescadores have been ceded to China. The United States retains a juridical position in these islands.
無論是1952年04月28日的《舊金山和平條約》，還是1952年08月05日的《中日和平條約》（台北條約），都不能解釋為福爾摩沙和澎湖已割讓給中國。 美國在這些島嶼上保留著法律上處置的立場 。
Memorandum: Conversation, Office of United Nations Political and Security Affairs, Dept. of State
Date: October 14, 1954
Subject: Consultations with the United Kingdom and New Zealand
備忘錄： 國務院附屬聯合國政治與安全事務辦公室，內部討論
日期： 1954年10月14日
主旨： 與英國和紐西蘭的磋商
In this connection, you will of course recall that the U.S. has a juridical position in that these islands have never been ceded by Japan to China. Japan has renounced its own right and title to the islands, but their future status was deliberately left undetermined, and the U.S. as a principal victor over Japan has an interest in their ultimate future.
在這方面，您當然會記得，美國在法律上的立場是這些島嶼從未被日本割讓給中國。 日本已經放棄了對這些島嶼的權利和所有權，但是其未來地位被故意懸而未決，美國作為日本的主要戰勝國對其的最終未來處置有既定立場和權益。
[ source: United States Department of State / Foreign relations of the United States, 1952-1954. China and Japan Volume XIV, Part 1 (1952-1954), pages 757-760 ]
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[中文版本] https://www.twdefense.info/trust3/frusch-1954at.htm