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In page Taiwan independence movement:

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Also within Taiwan, the moderate camp believes that Quemoy and Matsu belong to Taiwan. This camp believes that the ROC and Taiwan have become one and the same. By this logic, Taiwan effectively owns all of the same territories that the ROC is said to own. Among these territories is Quemoy and Matsu. If a potential Taiwanese state were to be created, this camp believes that the new country will actually be the successor state to the ROC, rather than an entirely new country. Therefore, if Taiwan independence were to be successfully achieved, then the islands of Quemoy and Matsu would hypothetically cease to be administered as "Fujian Province", and would instead simply be classified as "satellite islands of Taiwan" (much in the same way as Penghu).[citation needed]