The Republic of China (ROC), commonly known as Taiwan, is a sovereign state located in East Asia. The Republic of China governs the island of Taiwan, which forms 99% of its current territory, as well as Penghu, Kinmen, Matsu and other minor islands. It is the oldest surviving republic in East Asia. Neighboring states include the People's Republic of China (PRC), 160 km (99 mi) to the west, Japan to the northeast, and the Philippines to the south. Its capital city is Taipei.

As the legal successor state of the Qing dynasty on the mainland, a majority of the territory of mainland China was originally governed by the Republic of China (minus Taiwan island) after Chiang Kai Shek reunified China in 1928, ending 2,100 years of imperial rule. Taiwan and accompanying islands was subsequently restored to Republic of China from the Empire of Japan at the end of World War II in 1945. Due to the stalemate of the Chinese Civil War in 1949, there have been two states claiming to represent China and both officially claim each other's territory, with the territories formerly governed on the mainland by ROC becoming the People's Republic of China (PRC) in 1949. The PRC claims Taiwan and other ROC-held areas as part of its territory and consider the PRC a successor state of ROC on the mainland and whole of China. Similarly, under its constitution, the ROC also officially claims sovereignty over all China though in practice, the ROC government has ceased to pursue this stance since 1992. This ongoing dispute is a lingering issue from the unresolved Chinese Civil War which forms part of the complex political status of Taiwan. The tension between the two states colors most of the political life in Taiwan, and any move towards so-called "Taiwan independence" is met by threats from the PRC. The PRC's official policy is to unify Taiwan and mainland China under the formula of one country, two systems and refuses to renounce the use of military force, especially should Taiwan seek a declaration of independence.