quality:corruption
Taiwan

Taiwan and the Penghu islands were put under the administrative control of the Republic of China (ROC) government in 1945 by the United Nations Relief and Rehabilitation Administration. The ROC proclaimed Taiwan Retrocession Day on 25 October 1945. However, due to the unresolved Chinese Civil War, neither the newly established People's Republic of China in mainland China nor the Nationalist ROC that retreated to Taiwan was invited to sign the Treaty of San Francisco, as neither had shown full and complete legal capacity to enter into an international legally binding agreement. Since China was not present, the Japanese only formally renounced the territorial sovereignty of Taiwan and Penghu islands without specifying to which country Japan relinquished the sovereignty, and the treaty was signed in 1951 and came into force in 1952.

In 1952, the Treaty of Taipei was signed separately between the ROC and Japan that basically followed the same guideline of the Treaty of San Francisco, not specifying which country has sovereignty over Taiwan. However, Article 10 of the treaty states that the Taiwanese people and the juridical person should be the people and the juridical person of the ROC. Both the PRC and ROC governments base their claims to Taiwan on the Japanese Instrument of Surrender which specifically accepted the Potsdam Declaration which refers to the Cairo Declaration. Disputes over the precise de jure sovereign of Taiwan persist to the present. On a de facto basis, sovereignty over Taiwan has been and continues to be exercised by the ROC. Japan's position has been to avoid commenting on Taiwan's status, maintaining that Japan renounced all claims to sovereignty over its former colonial possessions after World War II, including Taiwan.

Traditionally, the Republic of China government has held celebrations marking the Victory Day on 9 September (now known as Armed Forces Day) and Taiwan's Retrocession Day on 25 October. However, after the Democratic Progressive Party (DPP) won the presidential election in 2000, these national holidays commemorating the war have been cancelled as the pro-independent DPP does not see the relevancy of celebrating events that happened in mainland China.

Meanwhile, many KMT supporters, particularly veterans who retreated with the government in 1949, still have an emotional interest in the war. For example, in celebrating the 60th anniversary of the end of war in 2005, the cultural bureau of KMT stronghold Taipei held a series of talks in the Sun Yat-sen Memorial Hall regarding the war and post-war developments, while the KMT held its own exhibit in the KMT headquarters. Whereas the KMT won the presidential election in 2008, the ROC government resumed commemorating the war.