Subject: Military Occupation of Taiwan by the Nationalist Chinese (ROC)  

Excerpt from p. 611 - 612

At the conclusion of World War II, the Supreme Commander of the Allied Command in the Pacific, General Douglas MacArthur, authorized the Nationalist Chinese authorities to accept the surrender of Formosa from the Japanese and to undertake temporarily military occupation of the island as a trustee on behalf of the Allied Powers (led by the United States). Chinese occupation proved unfortunate; maladministration, corruption, atrocities, and deprivations of human rights ensued.

Who Owns Taiwan: A Search for International Title

by Lung-chu Chen and W. M. Reisman
The Yale Law Journal  Vol. 81, No. 4, March 1972