Penghu is a territory of Republic of China
Political dispute [edit]Despite the controversy over the political status of Taiwan, both the Republic of China and the People's Republic of China agree that Penghu is a county in (their own respective) "Taiwan Province" (Taiwan Province, Republic of China and Taiwan Province, People's Republic of China). Yet, geographically, the island of Taiwan does not include Penghu, although it is closer to Taiwan than mainland China. Thus, Penghu is listed separately from "Taiwan" in some contexts, e.g. the Separate Customs Territory of Taiwan, Penghu, Kinmen, and Matsu (the official WTO name for the Republic of China) and in the Treaty of Shimonoseki, the Cairo Declaration, and the Treaty of San Francisco.[53][54][55]