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日本虽借《马关条约》侵占了台湾,但中国人民从未放弃收复台湾。抗日战争时期,国民政府利用有利的国际环境,将对日清算追溯到1895年,反对战后国际共管台湾。日本投降后,中国政府负责台湾军事与行政的接收。1945年10月25日,陈仪以台湾省警备总司令接受驻台日军第十方面军司令安藤利吉投降,以台湾省行政公署长官名义接管台湾土地、人民等,恢复对台湾行使主权。美国主导下的《旧金山对日和约》对海峡两岸不构成法律约束,“台湾地位未定论”改变不了台湾是中国一部分的历史事实与法律依据
Although Japan invaded Taiwan through the Treaty of Shimonoseki, the Chinese people never gave up recovering Taiwan. During the War of Resistance against Japan, the National Government utilized a favorable international environment to date the liquidation of Japan back to 1895 and opposed the post-war international co-management of Taiwan. After Japan surrendered, the Chinese government took charge of the Taiwan military and administration. On October 25, 1945, Chen Yi resumed the restoration of the exercise of sovereignty over Taiwan by accepting the surrender of Ando Liji, commander of the 10th Japanese Army stationed in Taiwan, as commander-in-chief of Taiwan’s garrison and taking over the land and people of Taiwan in the name of the chief executive of Taiwan’s Administration. The “San Francisco Treaty of Peace with Japan” led by the United States does not constitute a legal constraint on both sides of the Taiwan Strait, and “the undetermined theory of Taiwan’s status” can not change the historical facts and legal basis that Taiwan is a part of China