The island of Taiwan, together with the Penghu Islands, became a dependency of Japan in 1895, when the Qing dynasty ceded Fujian-Taiwan Province in the Treaty of Shimonoseki after the Japanese victory in the First Sino-Japanese War. The consequent Republic of Formosa resistance movement on Taiwan was defeated by Japan with the capitulation of Tainan. Japan ruled Taiwan for 50 years. Its capital was located in Taihoku (Taipei) led by the Governor-General of Taiwan.

Taiwan, officially the Republic of China (ROC), is an island country in East Asia. The island of Taiwan, formerly known as Formosa, makes up 99% of the land area of the territories under ROC control. The main island is 35,808 square kilometres (13,826 sq mi) and lies some 180 kilometres (112 mi) across the Taiwan Strait from the southeastern coast of the People's Republic of China (PRC). The East China Sea lies to the north of the island, the Philippine Sea to its east, the Luzon Strait directly to its south and the South China Sea to its southwest. The ROC also controls a number of smaller islands, including the Penghu archipelago in the Taiwan Strait, the Kinmen and Matsu Islands in Fuchien near the PRC's coast, and some of the South China Sea Islands.