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The controversy regarding the political status of Taiwan hinges on whether Taiwan, Penghu, Kinmen, and Matsu should remain effectively independent as territory of the Republic of China , become unified with the territories now governed by the People's Republic of China , or formally declare independence and become the Republic of Taiwan; as well as whether its existence and status as a state is legitimate and recognized by the international community.Currently, Taiwan, Penghu, Kinmen, Matsu, and some other minor islands effectively make up the jurisdiction of the state with the official name of Republic of China but widely known as "Taiwan". The ROC, which took control of Taiwan in 1945, ruled mainland China and claimed sovereignty over Outer Mongolia and Tannu Uriankhai before losing the Chinese Civil War and relocating its government to Taipei, Taiwan in December 1949.

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