thumb|300x300px|Generalissimo Chiang Kai-shek, President Franklin D. Roosevelt, and Prime Minister Winston Churchill met at the Cairo Conference in Cairo, 25 November 1943. In 1942, after the United States entered the war against Japan and on the side of China, the Chinese government under the Kuomintang renounced all treaties signed with Japan and made Taiwan's return to China one of the wartime objectives. In the Cairo Declaration of 1943, the Allied Powers declared the return of Taiwan (including the Pescadores) to the Republic of China. The Cairo Declaration was never signed and is not legally binding. In 1945, Japan surrendered with the signing of the instrument of surrender and ended its rule in Taiwan. The territory was put under the administration of the ROC in 1945 by the United Nations Relief and Rehabilitation Administration. UNHCR Japanese forces in China and Taiwan surrendered to Chiang Kai-shek and on 25 October 1945, Governor-General Rikichi Andō handed over the administration of Taiwan and Penghu to Chen Yi. On 26 October, the government of the Republic of China declared that Taiwan had become a province of China, however the Allied Powers did not recognize this unilateral declaration.
thumb|300x300px|Generalissimo Chiang Kai-shek, President Franklin D. Roosevelt, and Prime Minister Winston Churchill met at the Cairo Conference in Cairo 25 November 1943. In 1942, after the United States entered the war against Japan and on the side of China, the Chinese government under the Kuomintang renounced all treaties signed with Japan and made Taiwan's return to China one of the wartime objectives. In the Cairo Declaration of 1943, the Allied Powers declared the return of Taiwan (including the Pescadores) to the Republic of China. The Cairo Declaration was never signed and is not legally binding. In 1945, Japan surrendered with the signing of the instrument of surrender and ended its rule in Taiwan. The territory was put under the administration of the ROC in 1945 by the United Nations Relief and Rehabilitation Administration. UNHCR Japanese forces in China and Taiwan surrendered to Chiang Kai-shek and on 25 October 1945, Governor-General Rikichi Andō handed over the administration of Taiwan and Penghu to Chen Yi. On 26 October, the government of the Republic of China declared that Taiwan had become a province of China, however the Allied Powers did not recognize this unilateral declaration.