After Taiwan's restoration in 1945,the Nationalist government abruptly shifted Taiwan's administrative system from a"provincial system"to a"special provincial system".While it is generally believed that this change resulted from the design by the Taiwan Commission of Inquiry led by Chen Yi,newly declassified historical materials reveal that the design suggestions and plans of the Taiwan Commission of Inquiry were more a"result"than a cause,and that the core reason for the shift lay in the change in the American military occupation plan for Taiwan.As a"special provincial system",the organizational structure of the Office of the Chief Executive of Taiwan Province and the powers granted to the Chief Executive closely resembled those of the"Taiwan Governor's General Office"during the Japanese colonial period.This resemblance fostered a strong sense of colonial legacy in Taiwan and contributed to the tensions that led to the February 28 Incident.While the implementation of the"special provincial system"in the early post-restoration period in Taiwan was indeed both inevitable and necessary,the unique characteristics of Taiwan,compared to other mainland provinces,determined that this system was temporary and time-bound.
Taiwan's RestorationOffice of the Chief ExecutiveNational GovernmentAmerican military forces
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