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.

Memorandum: Conversation, Office of United Nations Political and Security Affairs, Dept. of State
Date: Oct. 14, 1954
Subject: Consultations with the United Kingdom and New Zealand

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.

[ 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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