参議院会議録情報 第038回国会 予算委員会 第15号. 昭和36年3月15日. p. 19. (in Japanese). 小坂善太郎：「ポツダム宣言には、カイロ宣言の条項は履行せらるべしということが書いてある。そうしてわれわれは降伏文書によって、ポツダム宣言の受諾を宣言したのであります。しかし、これは降伏文書というものは、休戦協定の性格を有するものでありまして、領土的処理を行ない得ない性質のものであるということを申し上げたのであります。」
Hsiao-kuang, Shih and Chin, Jonathan. "KMT pans DPP for disputing retrocession legitimacy", Taipei Times (October 26, 2017): "The 1943 Cairo Declaration should be considered legally binding, former president Ma Ying-jeou (馬英九) and former vice president Lien Chan (連戰) said at a rally held by the KMT in Taipei to mark the 72nd Retrocession Day ... Those who dispute the validity of the Cairo Declaration should be dismissed as amateurs, Ma said, naming former vice president Annette Lu (呂秀蓮) of the DPP and former minister of education Tu Cheng-sheng (杜正勝), an Academia Sinica historian."
Wang, Chris. "Cairo Declaration as legal basis incorrect: advocates", Taipei Times (December 2, 2013): "Since [President] Ma took the same position on the declaration as Beijing, which cited it as the legal basis for Taiwan's return to China, he is risking two important issues, said Vincent Chen (陳文賢), a professor at National Chengchi University's Graduate Institute of Taiwan History. ... '[Ma's] adherence to the one-China framework could, in the long run, create a false perception among the international community that Taipei and Beijing would follow the post-World War II unification models of Vietnam and Germany and unify in the future,' he said."
