Excerpt

After occupying Taiwan in 1945 as a result of Japan's surrender, the Nationalists were defeated on the mainland in 1949, abandoning it to retreat to Taiwan. In that year the PRC was established.




REFERENCE
Resolving Cross-Strait Relations Between China and Taiwan

by Jonathan I. Charney and J. R. V. Prescott
American Journal of International Law  July 2000

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[English version]   https://www.twdefense.info/trust3/res-cs1.html
[Chinese version]   https://www.twdefense.info/trust3/res-cs1ch.html