'The Republic of China' was considered the only legal government of China before 1971, but after the approval of UN General Assembly Resolution 2758, although in the UN, The People's Republic of China is considered the only legal government of China in international society, 'The Republic of China' still insists 'there is only but one China' and itself being the government 'representing China'. Under these circumstances is 'The Republic of China' a country or a government? The goal of this essay is to re-discuss how the statements of The Republic of China and UN General Assembly Resolution 2758 and the joint communiqués and states of every country affect the legal position of 'The Republic of China'. This essay argues that the issues concerning that under international law on the statements that The People's Republic of China claimed in terms of its sovereignty over Taiwan and the Taiwan issue is an internal affair of China is essentially moot. The territorial issue of Taiwan is solely subject to the principle of self-determination of peoples, and international law in this respect is only of reference purpose. The key issue is then whether Taiwan is willing to proclaim itself as a sovereignty and independent country. It goes without saying that even though international society acknowledges that Beijing political power represents 'One China', international society didn't and doesn't have the right to acknowledge 'Taiwan is part of The People's Republic of China (China)'. The right to the entitlement of Taiwan can only be kept for Taiwan peoples.