Analysis of information sources in references of the Wikipedia article "Penghu" in English language version.
...Section. 15. For purposes of this Act- 2. the term "Taiwan" includes, as the context may require, the islands of Taiwan and the Pescadores (Penghu).
ARTICLE VI. For the purposes of Articles II and V, the terms "territorial" and "territories" shall mean in respect of the Republic of China, Taiwan and the Pescadores: and in respect of the United States of America, the island territories in the West Pacific under its jurisdiction.
The legal position is different, as I think I pointed out in my last press conference, by virtue of the fact that technical sovereignty over Formosa and the Pescadores has never been settled. That is because the Japanese peace treaty merely involves a renunciation by Japan of its right and title to these island. But the future title is not determined by the Japanese peace treaty, nor is it determined by the peace treaty which was concluded between the Republic of China and Japan. Therefore, the juridical status of these islands, Formosa and the Pescadores, is different from the juridical status of the offshore islands which have always been Chinese territory.
p7. "In any case, there appears to be strong legal ground to support the view that since the entry into force of the 1952 ROC-Japan bilateral peace treaty, Taiwan has become the de jure territory of the ROC. This interpretation of the legal status of Taiwan is confirmed by several Japanese court decisions. For instance, in the case of Japan v. Lai Chin Jung, decided by the Tokyo High Court on December 24, 1956, it was stated that 'Formosa and the Pescadores came to belong to the Republic of China, at any rate on August 5, 1952, when the [Peace] Treaty between Japan and the Republic of China came into force…'"
p8. "the principles of prescription and occupation that may justify the ROC's claim to Taiwan certainly are not applicable to the PRC because the application of these two principles to the Taiwan situation presupposes the validity of the two peace treaties by which Japan renounce its claim to Taiwan and thus makes the island terra nullius."
Older low-sea-level events, 225, 240–280, ?300, 335–360 and 425–450 ka cannot be completely excluded as the age for Penghu 1, but such a situation requires explanation for preservation through repeated sedimentary events and the unusual distribution of Crocuta crocuta ultima. Therefore, Penghu 1 is younger than 450 ka, and most likely 10–70 ka or 130–190 ka.
Older low-sea-level events, 225, 240–280, ?300, 335–360 and 425–450 ka cannot be completely excluded as the age for Penghu 1, but such a situation requires explanation for preservation through repeated sedimentary events and the unusual distribution of Crocuta crocuta ultima. Therefore, Penghu 1 is younger than 450 ka, and most likely 10–70 ka or 130–190 ka.
But in the view of our State Department, no agreement has 'purported to transfer the sovereignty of Formosa to (the Republic of) China. At the present time, we accept the exercise of Chinese authority over Formosa, and recognize the Government of the Republic of China (the Nationalist Government) as the legal Government of China.
Older low-sea-level events, 225, 240–280, ?300, 335–360 and 425–450 ka cannot be completely excluded as the age for Penghu 1, but such a situation requires explanation for preservation through repeated sedimentary events and the unusual distribution of Crocuta crocuta ultima. Therefore, Penghu 1 is younger than 450 ka, and most likely 10–70 ka or 130–190 ka.
Older low-sea-level events, 225, 240–280, ?300, 335–360 and 425–450 ka cannot be completely excluded as the age for Penghu 1, but such a situation requires explanation for preservation through repeated sedimentary events and the unusual distribution of Crocuta crocuta ultima. Therefore, Penghu 1 is younger than 450 ka, and most likely 10–70 ka or 130–190 ka.
The position of the Administration is that these territories were handed over to the Allied and associated powers of World War II by Japan, which had held them since 1895, and that General Chiang was merely asked to administer them for the Allied and associated powers pending a final decision as to their ownership......
大正6年（1917），日人藤田豊八在〈南蠻之來襲〉中，認為「平湖」與「澎湖」為同音異字。毛一波由音韻解釋：「平」可作「旁」音讀之。「彭」音「滂」，本與「旁」通，「旁」即是「滂」。「澎」之字音也是從「旁」字而來，是故「平」與「澎」為同音異字。
Penghu county consists of 1 city and 5 townships, which are Magong city, Huxi Township, Baisha Township, Xiyu Township, Wang-an Township and Qimei Township. The city and township comprise 97 villages.
...Section. 15. For purposes of this Act- 2. the term "Taiwan" includes, as the context may require, the islands of Taiwan and the Pescadores (Penghu).
ARTICLE VI. For the purposes of Articles II and V, the terms "territorial" and "territories" shall mean in respect of the Republic of China, Taiwan and the Pescadores: and in respect of the United States of America, the island territories in the West Pacific under its jurisdiction.
大正6年（1917），日人藤田豊八在〈南蠻之來襲〉中，認為「平湖」與「澎湖」為同音異字。毛一波由音韻解釋：「平」可作「旁」音讀之。「彭」音「滂」，本與「旁」通，「旁」即是「滂」。「澎」之字音也是從「旁」字而來，是故「平」與「澎」為同音異字。
p7. "In any case, there appears to be strong legal ground to support the view that since the entry into force of the 1952 ROC-Japan bilateral peace treaty, Taiwan has become the de jure territory of the ROC. This interpretation of the legal status of Taiwan is confirmed by several Japanese court decisions. For instance, in the case of Japan v. Lai Chin Jung, decided by the Tokyo High Court on December 24, 1956, it was stated that 'Formosa and the Pescadores came to belong to the Republic of China, at any rate on August 5, 1952, when the [Peace] Treaty between Japan and the Republic of China came into force…'"
p8. "the principles of prescription and occupation that may justify the ROC's claim to Taiwan certainly are not applicable to the PRC because the application of these two principles to the Taiwan situation presupposes the validity of the two peace treaties by which Japan renounce its claim to Taiwan and thus makes the island terra nullius."
The position of the Administration is that these territories were handed over to the Allied and associated powers of World War II by Japan, which had held them since 1895, and that General Chiang was merely asked to administer them for the Allied and associated powers pending a final decision as to their ownership......
But in the view of our State Department, no agreement has 'purported to transfer the sovereignty of Formosa to (the Republic of) China. At the present time, we accept the exercise of Chinese authority over Formosa, and recognize the Government of the Republic of China (the Nationalist Government) as the legal Government of China.
Penghu county consists of 1 city and 5 townships, which are Magong city, Huxi Township, Baisha Township, Xiyu Township, Wang-an Township and Qimei Township. The city and township comprise 97 villages.
