中國流亡政權佔領託管下的日本台灣。（Japanese Taiwan under Chinese Taipei’s Trusteeship）太平洋戰爭後，同盟國在研擬對日和約期間，由聯合國政治及安全事務辦公室史坦先生(Mr. Eric Stein)作成之1950年11月16日會談備忘錄中，提及杜勒斯解決「福爾摩沙問題(The Question of Formosa)」原則，第一項：
The United States , as a principal victor of the war in the Pacific and as the sole occupying power of Japan has great responsibility in the disposition of Formosa; 美國作為太平洋戰爭之主要戰勝國，及日本之唯一佔領權國，負有處理福爾摩沙之重大責任；
1951年9月8日簽署而於1952年4月28日生效之舊金山和平條約第23條(a)明文規定：「美國是主要佔領權國(the United States of America as the principal occupying Power)」。
大日本帝國政府依舊金山和平條約第2條(b)對台灣所放棄之標的：依日本簽約代表吉田茂在1963年出版的「世界與日本」一書中之見解，是由主權權利所衍生之「領土權」。美國對大日本帝國，是「唯一(sole)」也是「主要(principal)」佔領權國，和約生效後並沒有親自接管台灣，而是委託本質為台灣治理當局行政長官之蔣介石元帥，及其後繼者代理佔領。
日華台北和約第十條提及：「為了本約，中華民國國民應被視為包括依中華民國在臺灣，及澎湖所已經施行或未來可能施行之法律，和規定而具有中國國籍之所有臺灣和澎湖住民，及其後裔，與前為臺灣和澎湖住民及其後裔；」
1952年月4日28日簽訂而於1952年8月5日生效之日華台北和約第10條，萬國公法架構內所意味的是：大日本帝國政府在依舊金山和平條約第2條(b)放棄對台灣之主權權利後，在美國政府壓力下，接受法理身份為日本臣民之台灣住民，被權宜當做中華民國國民之安排，意味同意中華民國託管台灣，以代為履行日本天皇對台灣之主權義務。因此，如同舊金山和平條約第3條，是大日本帝國政府同意美國在聯合國之委託下治理琉球之具體證明，日華台北和約第10條是大日本帝國政府同意中華民國在美國之委託下治理台灣之具體證明。
舊金山和平條約生效後，美國參謀長聯席會議在提供予國防部長羅威特(Robert A. Lovett)之1952年8月15日備忘錄附件，第4項提及：
In Article 2 of the Peace Treaty, Japan renounced right, title and claim to Korea, Formosa, the Kuriles, Sakhalin, the Mandated Islands, Antarctic area, the Spratly Islands and the Paracel Islands. It may be inferred that ultimate Japanese sovereignty was recognized over the islands she agreed to place in trusteeship. This conception was conceded by Mr. Dulles (page 78, Dept.State Publication 4392) and by Mr. Younger, the U.K. delegate (page 93, Dept. State Publication 4392). Mr. Dulles speaks of the current Japanese position as "residual sovereignty". 在舊金山和平條約第2條中，大日本帝國政府放棄對朝鮮、台灣、包括北方四島之千島列島、南樺太島、太平洋託管小島、南極地區、南沙諸島及西沙諸島之領土權。意味日本同意置於託管之島嶼，其最終主權被承認是歸屬日本。這個概念是被美國簽約代表「杜勒斯(Dulles)」和英國簽約代表「楊格(Younger)」所讓步而且承認。杜勒斯稱目前日本的立場為「殘餘主權」。
日本天皇依1895年5月8日生效之馬關條約領有台灣；美國總統依1952年4月28日生效之舊金山和平條約第23條(a)，對台灣有法理佔領權(de jure rights of occupation)；兼任流亡中華民國總統之台灣治理當局行政長官在美國總統認可下，依代理關係，對台灣有事實佔領權(de facto rights of occupation)。
由歷史文件可知，在舊金山和平條約中，不只是第3條架構內之琉球，第2條架構內之領土中，亦有符合「日本同意置於託管(Japan agreed to place in trusteeship)」之領土。基於在大日本帝國政府依舊金山和平條約第2條放棄領土權之領土中，台灣是唯一明文「同意置於託管」，確定日本對台灣有「殘餘主權」。
The United States , as a principal victor of the war in the Pacific and as the sole occupying power of Japan has great responsibility in the disposition of Formosa; 美國作為太平洋戰爭之主要戰勝國，及日本之唯一佔領權國，負有處理福爾摩沙之重大責任；
1951年9月8日簽署而於1952年4月28日生效之舊金山和平條約第23條(a)明文規定：「美國是主要佔領權國(the United States of America as the principal occupying Power)」。
大日本帝國政府依舊金山和平條約第2條(b)對台灣所放棄之標的：依日本簽約代表吉田茂在1963年出版的「世界與日本」一書中之見解，是由主權權利所衍生之「領土權」。美國對大日本帝國，是「唯一(sole)」也是「主要(principal)」佔領權國，和約生效後並沒有親自接管台灣，而是委託本質為台灣治理當局行政長官之蔣介石元帥，及其後繼者代理佔領。
日華台北和約第十條提及：「為了本約，中華民國國民應被視為包括依中華民國在臺灣，及澎湖所已經施行或未來可能施行之法律，和規定而具有中國國籍之所有臺灣和澎湖住民，及其後裔，與前為臺灣和澎湖住民及其後裔；」
1952年月4日28日簽訂而於1952年8月5日生效之日華台北和約第10條，萬國公法架構內所意味的是：大日本帝國政府在依舊金山和平條約第2條(b)放棄對台灣之主權權利後，在美國政府壓力下，接受法理身份為日本臣民之台灣住民，被權宜當做中華民國國民之安排，意味同意中華民國託管台灣，以代為履行日本天皇對台灣之主權義務。因此，如同舊金山和平條約第3條，是大日本帝國政府同意美國在聯合國之委託下治理琉球之具體證明，日華台北和約第10條是大日本帝國政府同意中華民國在美國之委託下治理台灣之具體證明。
舊金山和平條約生效後，美國參謀長聯席會議在提供予國防部長羅威特(Robert A. Lovett)之1952年8月15日備忘錄附件，第4項提及：
In Article 2 of the Peace Treaty, Japan renounced right, title and claim to Korea, Formosa, the Kuriles, Sakhalin, the Mandated Islands, Antarctic area, the Spratly Islands and the Paracel Islands. It may be inferred that ultimate Japanese sovereignty was recognized over the islands she agreed to place in trusteeship. This conception was conceded by Mr. Dulles (page 78, Dept.State Publication 4392) and by Mr. Younger, the U.K. delegate (page 93, Dept. State Publication 4392). Mr. Dulles speaks of the current Japanese position as "residual sovereignty". 在舊金山和平條約第2條中，大日本帝國政府放棄對朝鮮、台灣、包括北方四島之千島列島、南樺太島、太平洋託管小島、南極地區、南沙諸島及西沙諸島之領土權。意味日本同意置於託管之島嶼，其最終主權被承認是歸屬日本。這個概念是被美國簽約代表「杜勒斯(Dulles)」和英國簽約代表「楊格(Younger)」所讓步而且承認。杜勒斯稱目前日本的立場為「殘餘主權」。
日本天皇依1895年5月8日生效之馬關條約領有台灣；美國總統依1952年4月28日生效之舊金山和平條約第23條(a)，對台灣有法理佔領權(de jure rights of occupation)；兼任流亡中華民國總統之台灣治理當局行政長官在美國總統認可下，依代理關係，對台灣有事實佔領權(de facto rights of occupation)。
由歷史文件可知，在舊金山和平條約中，不只是第3條架構內之琉球，第2條架構內之領土中，亦有符合「日本同意置於託管(Japan agreed to place in trusteeship)」之領土。基於在大日本帝國政府依舊金山和平條約第2條放棄領土權之領土中，台灣是唯一明文「同意置於託管」，確定日本對台灣有「殘餘主權」。
作者：林 志昇（武林 志昇˙林峯弘）
台灣（民）政府 秘書長
2012/06/18初論 2013/07/04再論
參考資料:
A. Memorandum of Conversation, by Mr. Eric Stein of the Office of United Nations Political and Security Affairs"
台灣（民）政府 秘書長
2012/06/18初論 2013/07/04再論
參考資料:
A. Memorandum of Conversation, by Mr. Eric Stein of the Office of United Nations Political and Security Affairs"
Washington, November 16, 1950
Mr. Dulles stated that in the light of the attitude taken by the United States Delegation to the General Assembly in yesterday's meeting, there appeared to be two possible courses of action on the agenda item, "The Question of Formosa". First, we could let this item peter out in this Assembly and not ask for any action, and second, we could abandon the subtle attitude of not stating our views as to the ultimate disposition of Formosa and state frankly several basic principles which we would consider as appropriate framework for a plan for the solution of the Formosa question. These principles are:
1. The United States , as a principal victor of the war in the Pacific and as the sole occupying power of Japan has great responsibility in the disposition of Formosa;
B. Memorandum by the Joint Chiefs of Staff to the Secretary of Defense (Lovett)
Mr. Dulles stated that in the light of the attitude taken by the United States Delegation to the General Assembly in yesterday's meeting, there appeared to be two possible courses of action on the agenda item, "The Question of Formosa". First, we could let this item peter out in this Assembly and not ask for any action, and second, we could abandon the subtle attitude of not stating our views as to the ultimate disposition of Formosa and state frankly several basic principles which we would consider as appropriate framework for a plan for the solution of the Formosa question. These principles are:
1. The United States , as a principal victor of the war in the Pacific and as the sole occupying power of Japan has great responsibility in the disposition of Formosa;
B. Memorandum by the Joint Chiefs of Staff to the Secretary of Defense (Lovett)
Washington, August 15, 1952
Enclosure
FACTS BEARING ON THE PROBLEM AND DISCUSSION
4. In Article 2 of the Peace Treaty, Japan renounced right, title and claim to Korea, Formosa, the Kuriles, Sakhalin, the Mandated Islands, Antarctic area, the Spratly Islands and the Paracel Islands. It may be inferred that ultimate Japanese sovereignty was recognized over the islands she agreed to place in trusteeship. This conception was conceded by Mr. Dulles (page 78, Dept.State Publication 4392) and by Mr. Younger, the U.K. delegate (page 93, Dept. State Publication 4392). Mr. Dulles speaks of the current Japanese position as "residual sovereignty".
C. Treaty of Taipei Article 10
For the purposes of the present Treaty, nationals of the Republic of China shall be deemed to include all the inhabitants and former inhabitants of Taiwan (Formosa) and Penghu (the Pescadores) and their descendants who are of the Chinese nationality in accordance with the laws and regulations which have been or may hereafter be enforced by the Republic of China in Taiwan (Formosa) and Penghu (the Pescadores);
日華台北和約 第十條
為了本約, 中華民國國民應被視為包括依照中華民國在臺灣及澎湖所已施行或將來可能施行之法律規章而具有中國國籍之所有與前為臺灣及澎湖住民和其後裔;
Enclosure
FACTS BEARING ON THE PROBLEM AND DISCUSSION
4. In Article 2 of the Peace Treaty, Japan renounced right, title and claim to Korea, Formosa, the Kuriles, Sakhalin, the Mandated Islands, Antarctic area, the Spratly Islands and the Paracel Islands. It may be inferred that ultimate Japanese sovereignty was recognized over the islands she agreed to place in trusteeship. This conception was conceded by Mr. Dulles (page 78, Dept.State Publication 4392) and by Mr. Younger, the U.K. delegate (page 93, Dept. State Publication 4392). Mr. Dulles speaks of the current Japanese position as "residual sovereignty".
C. Treaty of Taipei Article 10
For the purposes of the present Treaty, nationals of the Republic of China shall be deemed to include all the inhabitants and former inhabitants of Taiwan (Formosa) and Penghu (the Pescadores) and their descendants who are of the Chinese nationality in accordance with the laws and regulations which have been or may hereafter be enforced by the Republic of China in Taiwan (Formosa) and Penghu (the Pescadores);
日華台北和約 第十條
為了本約, 中華民國國民應被視為包括依照中華民國在臺灣及澎湖所已施行或將來可能施行之法律規章而具有中國國籍之所有與前為臺灣及澎湖住民和其後裔;
