 In 1952, the Treaty of Taipei was signed separately between the ROC and Japan that basically followed the same guideline of the Treaty of San Francisco, not specifying which country has sovereignty over Taiwan.However, Article 10 of the treaty states that the Taiwanese people and the juridical person should be the people and the juridical person of the ROC.Both the PRC and ROC governments base their claims to Taiwan on the Japanese Instrument of Surrender which specifically accepted the Potsdam Declaration which refers to the Cairo Declaration.