Both the Republic of China, now controlling Taiwan, and the People's Republic of China, now controlling mainland China consider that the provisions of the treaty transferring Taiwan to Japan to have been reversed by the Instrument of Surrender of Japan. Additionally, it is alleged that on 28 April 1952 the contents of the Treaty of Shimonoseki were formally nullified through what is commonly known as the Treaty of Taipei with the Republic of China. However, argues that only those provisions of the 1895 treaty which had not yet been fulfilled in their entirety could be subject to nullification. The cession provision which had already been carried out was no longer existent and, therefore, could no longer be subjected to nullification. In support of this reasoning, Ng points to the reparations provision of Article IV of the 1895 treaty, as well as additional reparations provisions from earlier Sino-Japanese agreements & treaties. These were all regarded as "fulfilled provisions" and not subject to later nullification or cancellation. The People's Republic of China does not recognize the Treaty of Taipei.