Along with the partition of China into two entities after the retreat of the government of the Republic of China to Taiwan, the Tribute System in East Asia had actually collapsed. Ever since, the two entities across the strait, the People's Republic of China (P.R.O.C.) and the Republic of China (R.O.C.), had constantly been engaging in fierce competition over legitimacy, sovereignty as well as political and military strength. The P.R.O.C. on mainland was referred to as the "Hard Power" in terms of its territories and its military strength, while the R.O.C. in Taiwan was more deemed as the "Soft Power" in terms of its "legitimate position". Apart from the conflicts across the strait, tension had also been gradually mounting in East Asia with the United States and the Soviet Union-two superpowers of the "Cold War"-trying to exert their influences to their utmost in the region. The issue of the Ryukyu Islands hence had met with greater attention in the area. In Taiwan, entangled in intricate historical sentiment, whenever the matter was brought up, it would always arouse vehement reaction from top authorities down to civilians in different social ladders (including the overseas Chinese). "Ryukyu was ever a traditional vassal state of China, the R.O.C. surely has sole sovereignty over it!"-that had been the prevailing conviction in Taiwan. As for the Ministry of Foreign Affairs (MOFA) of the R.O.C., though upholding the same conviction, they tended to tackle the issue in a more practical and flexible way: "It is not time for us to claim the sovereignty of the Ryukyu Islands forcibly, at least not for this moment, whatever our conviction!" Unlike many political and scholastic discourses which focused more on the cultural of legal aspect of the Ryukyu issue, this paper will analyze and discuss, based on the archives of the Mofa of the R.O.C. preserved in the Academic Sinica, Taipei, the stand and approaches the authority in Taiwan had been taking towards the issue of "the Reversion of the Ryukyu Islands" in years after its retreat to Taiwan. In addition, this paper will also discuss the consequent political and cultural significances therein.