The Cairo Declaration is cited in Clause Eight (8) of the
Potsdam Declaration, which is referred to by the
Japanese Instrument of Surrender. Both the
People's Republic of China and the
Republic of China have cited the Cairo Declaration as one of the bases for the
One China principle that Taiwan and Penghu are part of Republic of China. However, some of the
pro-independence advocates in Taiwan have not taken the same position on this matter, arguing instead that the Cairo Declaration was not binding, or gives the false impression that Taiwan and China should be unified like Germany or Vietnam. Due to the
Chinese Civil War that immediately broke out after WWII, it became unclear which Chinese government Taiwan should be returned to. The government of the United States considers the declaration a statement of intention and never formally implemented. In November 1950, the
United States Department of State said that no formal act restoring sovereignty over Formosa and the
Pescadores to China had yet occurred. Similarly, in February 1955, Winston Churchill stated that the Cairo Declaration "contained merely a statement of common purpose" and the question of Taiwan's future sovereignty was left undetermined by the
Japanese peace treaty. British officials reiterated this viewpoint in May 1955. In March 1961, then-
Japanese Minister for Foreign Affairs responded that: On the other hand, then-ROC president
Ma Ying-jeou cited a series of instruments beginning with the Cairo Declaration and stated in 2014: == Controversy as to Korea ==