evidence: The ROC was founded in 1912 in China. At that time, Taiwan was under Japanese colonial rule as a result of the 1895 Treaty of Shimonoseki, by which the Qing ceded Taiwan to Japan. The ROC government began exercising jurisdiction over Taiwan in 1945 after Japan surrendered at the end of World War II. The ROC government relocated to Taiwan in 1949 while fighting a civil war with the Chinese Communist Party. Since then, the ROC has continued to exercise effective jurisdiction over the main island of Taiwan and a number of outlying islands, leaving Taiwan and China each under the rule of a different government. The authorities in Beijing have never exercised sovereignty over Taiwan or other islands administered by the ROC. [...] During World War II, ROC leader Chiang Kai-shek meets with U.S. President Franklin Roosevelt and British Prime Minister Winston Churchill in Cairo. After the conclusion of the conference, the Cairo Declaration is released, stating that "…Formosa [Taiwan], and the Pescadores [the Penghu Islands], shall be restored to the Republic of China…"