Geography of Taiwan its narrowest. Part of the continental shelf, the Strait is no more than deep, and has become a land bridge during glacial periods. To the south, the island of Taiwan is separated from the Philippine island of Luzon by the -wide Luzon Strait. The South China Sea lies to the southwest, the East China Sea to the north, and the Philippine Sea to the east. Smaller islands of the archipelago include the Penghu islands in the Taiwan Strait west of the main island, with an area of , the tiny islet of Xiaoliuqiu off the southwest coast, and Orchid Island
Taiwan Province, People's Republic of China refers to some ROC government offices and institutions using generic description which does not imply endorsement of the ROC's claim to be a legitimate government of either Taiwan or China. The precise replacements used are not officially designated, so the politically-designated names for Taiwan have small variations across different source from within the PRC. For some cases, where the name does not significantly imply sovereignty, the name remains the same, such as for the "Mainland Affairs Council", "County" and "Mayor". The PRC's current policy proposal for a potential future reunification with Taiwan includes a proposal for Taiwan to become a