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In page Taiwan independence movement:

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The PRC government regards these agreements as irrelevant to the Taiwan issue, arguing that the Treaty of Shimonoseki (being an unequal treaty) has been nullified and that the Treaty of San Francisco assigns Taiwan to China. It also cites the Potsdam Declaration and Cairo Communique as confirming Chinese sovereignty over Taiwan; inasmuch as the PRC is the internationally recognized "China", it thus posits that it is the lawful sovereign power on the island. The United Nations currently recognizes Taiwan as an integral part of China (and thus, implicitly, the PRC).[citation needed]