evidence: Matsu (馬祖 Mā-cū in Mindong, Mǎzǔ in Mandarin) is the name for a group of islands off China's southern coast, approximately 160 km (100 miles) NW from the island of Taiwan. The island falls under the jurisdiction of the Taiwan-based Republic of China (ROC), and along with Kinmen, forms the front lines between the ROC and the People's Republic of China (PRC). [...] There is military everywhere. Since each island is essentially a large military fortification with small civilian villages scattered throughout, try not to end up on one of their installations, which they prefer you not take pictures of either. Although controlled by the Taiwan-based Republic of China government, the Matsu islands are officially considered to be part of Fujian province and not part of Taiwan by both the PRC and ROC governments. [...] See [edit]The Matsu Islands have been designated an official National Scenic Area by Taiwan's government, and there are extensive interpretive signs and directions posted throughout the islands in Chinese, English, Japanese, and Korean. There is a full list of official sightseeing destinations on the scenic area's official website. Most or all destinations, including former military sites, and be visited completely free of charge.