1941年底美國對日本宣戰,美國認知到臺灣在西太平洋邊緣的軍事戰略重要性,不希望輕易的將臺灣交給中國控制,國際託管成為較佳選項,顯現二戰初期美國對戰後臺灣的前途有著與國民政府不同的想法。開羅會議後國民政府雖獲得盟國戰後可收回臺灣的承諾,但因受限於現實條件,國民政府很難直接以武力收復,因此以美軍登陸的想法,始終在於國民政府收復臺灣的構想中,故在臺灣調查委員會並未有任何登陸、佔領臺灣的計畫。戰後國民政府根據「一般命令第一號」取得臺灣的受降權,進而與美方聯合規劃登陸佔領臺灣。國民政府設立臺灣省警備總司令部並檢發〈台灣省收復計畫大綱〉,以進行臺灣及澎湖列島之受降、接收任務。〈台灣省收復計畫大綱〉係以國民政府軍事佔領接收臺灣為主軸,補充了〈臺灣接管計畫綱要〉中軍事執行計畫的不足,為國民政府收復臺灣之張本。戰爭時期的臺灣人民,對於同盟國在戰後對臺灣的歸屬安排多不知情,但卻必須接受這樣的安排。戰後國民黨政府將抗日戰爭與國共內戰的戰爭之框架帶來臺灣,臺灣無選擇的成為反共復興的基地,也合理化國民黨政府在臺灣的威權統治,造成臺灣與中國的關係,也必須被建構為符合戰後國民黨政府的框架。
The United States declared war on Japan at the end of 1941. Recognizing the importance of Taiwan as part of its military strategy related to the Western Pacific region, China was not allowed to take control of Taiwan. As a result, international trusteeship became the best option available. This shows the difference in the opinion of the National Government and the U.S. towards Taiwan's postwar prospect at the start of WWII. After the Cairo Conference, although its allies promised to allow the National Government to recover Taiwan after the war, it was difficult for the National Government to do so directly by force, subject to the restrictions in reality. Hence, the idea of landing on Taiwan with the help of the U.S. army had always been part of the plan of the National Government to recover Taiwan. After the war, the National Government worked with the U.S. in planning the landing and occupying of Taiwan. Although the Taiwanese people during the war were generally unaware of such plans the allies had for postwar Taiwan, they had to accept the given arrangement.