Taiwan is currently an abandoned territory of Japan, over which no country has a legitimate claim. The US cannot claim title to the island of Taiwan unless the people of Taiwan, as the collective owners of the island, request the US to take the island. Citations to the quotations and treaties can be found in my article "One China Policy and Taiwan" in the Fordham International Law Journal (December 2004).
Frank Chiang is president of the Taiwan Public Policy Council in the US and professor of law at Fordham University School of Law in New York City.
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