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Legal effect on the sovereignty of Taiwan
The document is used as legal basis for Republic of China's sovereignty over Taiwan; however, the Cairo Declaration was a statement of intention. The Allies, however, did not recognize that the Cairo Declaration itself affected any transfer of sovereignty of Taiwan (Formosa) to China.

Although by signing the Instrument of Surrender, Japan specifically accepted the terms of the Potsdam Declaration, which incorporated by reference the terms of the Cairo Declaration, a Japanese Minister for Foreign Affairs stated afterward in a reply to a councilor in the National Diet that the Instrument of Surrender has the attribute of armistice and does not have the attribute of territorial disposition.