西莒, 西犬) Xiniuyu (犀牛嶼) Sheshan (蛇山) Lintou'ao (林頭坳) Dayu (大嶼) Yongliou (永留嶼) Wuqiu/Ockseu Wuqiu (Ockseu, Wuchiu, Wuciou; ) Daqiu (Tachiu, Taciou; ) Xiaoqiu (Hsiaochiu; ) South China Sea Islands South China Sea Islands () (Administration under Cijin District, Kaohsiung Municipality; only the following islands listed below are controlled by the ROC) Pratas Island (Tungsha, Dong-sha; ) Spratly Islands (Nansha, Nan-sha; ; disputed with several Southeast Asian countries and China) Taiping (Itu Aba; ) Zhongzhou Reef (Chung-Chou Reef; ) Disputed islands The highly controversial sovereignty disputes over both the Japan-controlled Senkaku Islands and the South China Sea Islands (which are disputed and controlled by several countries) are complex with the disputed status of both Taiwan (the territories outlined in the 1951 Treaty of San Francisco) and the Republic of China (ROC) which controls Taiwan. As the ROC and the People's Republic of China (PRC) still compete their de jure claim as the sole legitimate government of the entire China, they effectively lay claim to the same extent of islands, including the South China Sea Islands and the Senkaku Islands, among others. This makes these disputes multi-layered and therefore virtually impossible to solve by following the guidelines of international law. The ROC maintains its historical claims to all of the South China Sea Islands. They are also claimed by five other claimants, namely the PRC, Vietnam, the Philippines, Malaysia, and Brunei. The islands within the Pratas and Spratly Islands which remain under the control of the ROC are assigned to Cijin District, Kaohsiung City, thus technically defining these islands to be part of the "Taiwan Area". The United Nations considers the South China Sea to be "international waters" and does not acknowledge any of the South China Sea Islands as "true islands". The acknowledgement of these islands as "true islands" is crucial because the definition of "islands" would justify the creation of an exclusive economic zone around them, which can be used to cut off international shipping lanes and to acquire natural resources such as oil which lie beneath the ocean. Meanwhile, the Japanese-controlled Senkaku Islands are claimed by the ROC as "Diaoyutai Islands" within Toucheng Township, Yilan County and are considered to be part of geographic and provincial Taiwan by the ROC. The Senkaku Islands lie about 186 kilometres from the northeast of Taiwan Island, and situated roughly 330 kilometres from the east of mainland China. They form the westernmost extremity