The Pescadores Islands are an archipelago in the Taiwan Strait. They are administered by the Republic of China (Taiwan) as Penghu County. P'eng-hu" was first recorded in unofficial historical records and regional logs in 1171 during the Southern Song Dynasty. From the middle of the 17th century to 1895, Formosa (Taiwan) and the Pescadores (Penghu) were ruled by pirates, the colonial Dutch Empire, the Koxinga kingdom, and the Manchu Empire, successively.The Manchu Empire then ceded these islands to Japan in 1895 in the Sino-Japanese Treaty of Shimonoseki.In the Cairo Declaration of 1943, the United States, United Kingdom, and China stated it to be their purpose that "all the territories that Japan has stolen from the Chinese, such as Formosa and the Pescadores, shall be restored to the Republic of China."On July 26, 1945, the three governments issued the Potsdam Declaration, declaring that "the terms of the Cairo Declaration shall be carried out," but did not formally do so in the Treaty of San Francisco. In the Treaty of San Francisco, Japan gave up the sovereignty over Formosa and the Pescadores but did not state to whom it ceded these islands. It was returned to and has since been part of the successor of the Manchu Empire, the Republic of China, in 1945.