资料：中美三个联合公报 《台湾关系法》

（一九七二年二月二十八日）

应中华人民共和国总理周恩来的邀请，美利坚合众国总统理乍得·尼克松自一九七二年二月二十一日至二月二十八日访问了中华人民共和国。陪同总统的有尼克松夫人、美国国务卿威廉·罗杰斯、总统助理亨利·基辛格博士和其他美国官员。

尼克松总统于二月二十一日会见了中国共产党主席毛泽东。两位领导人就中美关系和国际事务认真、坦率地交换了意见。

访问中，尼克松总统和周恩来总理就美利坚合众国和中华人民共和国关系正常化以及双方关心的其他问题进行了广泛、认真和坦率的讨论。此外，国务卿威廉·罗杰斯和外交部长姬鹏飞也以同样精神进行了会谈。

尼克松总统及其一行访问了北京，参观了文化、工业和农业项目，还访问了杭州和上海，在那里继续同中国领导人进行讨论，并参观了类似的项目。

中华人民共和国和美利坚合众国领导人经过这么多年一直没有接触之後，现在有机会坦率地互相介绍彼此对各种问题的观点，对此，双方认为是有益的。他们回顾了经历着重大变化和巨大动荡的国际形势，阐明了各自的立场和态度。

中国方面声明：哪里有压迫，哪里就有反抗。国家要独立，民族要解放，人民要革命，已成为不可抗拒的历史潮流。国家不分大小，应该一律平等，大国不应欺负小国，强国不应欺负弱国。中国决不做超级大国，并且反对任何霸权主义和强权政治。中国方面表示：坚决支持一切被压迫人民和被压迫民族争取自由、解放的斗争；各国人民有权按照自己的意愿，选择本国的社会制度，有权维护本国独立、主权和领土完整，反对外来侵略、干涉、控制和颠复。一切外国军队都应撤回本国去。中国方面表示：坚决支持越南、老挝、柬埔寨三国人民为实现自己的目标所作的努力，坚决支持越南南方共和临时革命政府的七点建议以及在今年二月对其中两个关键问题的说明和印度支那人民最高级会议联合声明；坚决支持朝鲜民主主义人民共和国政府一九七一年四月十二日提出的朝鲜和平统一的八点方案和取消“联合国韩国统一复兴委员会”的主张；坚决反对日本军国主义的复活和对外扩张，坚决支持日本人民要求建立一个独立、民主、和平和中立的日本的愿望；坚决主张印度和巴基斯坦按照联合国关系印巴问题的决议，立即把自己的军队全部撤回到本国境内以及查谟和克什米尔停火线的各自一方，坚决支持巴基斯坦政府和人民维护独立、主权的斗争以及查谟和克什米尔人民争取自决权的斗争。

美国方面声明：为了亚洲和世界的和平，需要对缓和当前的紧张局势和消除冲突的基本原因作出努力。美国将致力于建立公正而稳定的和平。这种和平是公正的，因为它满足各国人民和各国争取自由和进步的愿望。这种和平是稳定的，因为它消除外来侵略的危险。美国支持全世界各国人民在没有外来压力和干预的情况下取得个人自由和社会进步。美国相信，改善具有不同意识形态的国与国之间的联系，以便减少由于事故、错误估计或误会而引起的对峙的危险，有助于缓和紧张局势的努力。各国应该互相尊重并愿进行和平竞赛，让行动作出最後判断。任何国家都不应自称一贯正确，各国都要准备为了共同的利益重新检查自己的态度。美国强调：应该允许印度支那各国人民在不受外来干涉的情况下决定自己的命运；美国一贯的首要目标是谈判解决；越南共和国和美国在一九七二年一月二十七日提出的八点建议提供了实现这个目标的基础；在谈判得不到解决时，美国预计在符合印度支那每个国家自决这一目标的情况下从这个地区最终撤出所有美国军队。美国将保持其与大韩民国的密切联系和对它的支持；美国将支持大韩民国为谋求在朝鲜半岛缓和紧张局势和增加联系的努力。美国最高度地珍视同日本的友好关系，并将继续发展现存的紧密纽带。按照一九七一年十二月二十一日联合国安全理事会的决议，美国赞成印度和巴基斯坦之间的停火继续下去，并把全部军事力量撤至本国境内以及查谟和克什米尔停火线的各自一方；美国支持南亚各国人民和平地、不受军事威胁地建设自己的未来的权利，而不使这个地区成为大国竞争的目标。

中美两国的社会制度和对外政策有着本质的区别。但是，双方同意，各国不论社会制度如何，都应根据尊重各国主权和领土完整、不侵犯别国、不干涉别国内政、平等互利、和平共处的原则来处理国与国之间的关系。国际争端应在此基础上予以解决，而不诉诸武力和武力威胁。美国和中华人民共和国准备在他们的相互关系中实行这些原则。

考虑到国际关系的上述这些原则，双方声明：

──中美两国关系走向正常化是符合所有国家的利益的；

──双方都希望减少国际军事冲突的危险；

──任何一方都不应该在亚洲－太平洋地区谋求霸权，每一方都反对任何其他国家或国家集团建立这种霸权的努力；

──任何一方都不准备代表任何第三方进行谈判，也不准备同对方达成针对其他国家的协议或谅解。

双方都认为，任何大国与另一大国进行勾结反对其他国家，或者大国在世界上划分利益范围，那都是违背世界各国人民利益的。

双方回顾了中美两国之间长期存在的严重争端。中国方面重申自己的立场：台湾问题是阻碍中美两国关系正常化的关键问题；中华人民共和国政府是中国的唯一合法政府；台湾是中国的一个省，早已归还祖国；解放台湾是中国内政，别国无权干涉；全部美国武装力量和军事设施必须从台湾撤走。中国政府坚决反对任何旨在制造“一中一台”、“一个中国、两个政府”、“两个中国”、“台湾独立”和鼓吹“台湾地位未定”的活动。

美国方面声明：美国认识到，在台湾海峡两边的所有中国人都认为只有一个中国，台湾是中国的一部分。美国政府对这一立场不提出异议。它重申它对由中国人自己和平解决台湾问题的关心。考虑到这一前景，它确认从台湾撤出全部美国武装力量和军事设施的最终目标。在此期间，它将随着这个地区紧张局势的缓和逐步减少它在台湾的武装力量和军事设施。

双方同意，扩大两国人民之间的了解是可取的。为此目的，他们就科学、技术、文化、体育和新闻等方面的具体领域进行了讨论，在这些领域中进行人民之间的联系和交流将会是互相有利的。双方各自承诺对进一步发展这种联系和交流提供便利。

双方把双边贸易看作是另一个可以带来互利的领域，并一致认为平等互利的经济关系是符合两国人民的利益的。他们同意为逐步发展两国间的贸易提供便利。

双方同意，他们将通过不同渠道保持接触，包括不定期地派遣美国高级代表前来北京，就促进两国关系正常化进行具体磋商并继续就共同关心的问题交换意见。

双方希望，这次访问的成果将为两国关系开辟新的前景。双方相信，两国关系正常化不仅符合中美两国人民的利益，而且会对缓和亚洲及世界紧张局势作出贡献。

尼克松总统、尼克松夫人及美方一行对中华人民共和国政府和人民给予他们有礼貌的款待，表示感谢。

此法具有三个主要功能：第一，记载美国对台湾政策的目标，包括维持商业及文化关系、保障人权、与台湾安全。法律中明白指出任何企图以非和平方式（包括杯葛或禁运）解决台湾未来的作为，均会威胁太平洋和平与安全，美国将严重关切；美国将继续提供防卫性武器给台湾；美国也将抵抗任何诉诸武力，或使用其他高压手段，危及台湾人民安全与社会经济制度的行动。第二，在无外交关系的情况下，维持台美间各项条约与协议的法定地位。第三，授权成立美国在台协会（American Institute in Taiwan, AIT）以代表新关系中的美方。

美国在台协会网站上台湾关系法的中译版本  （原文正体字）

台湾关系法全文

January 1, 1979

台湾关系法
Public Law 96-8 96th Congress
An Act

本法乃为协助维持西太平洋之和平、安全与稳定，并授权继续维持美国人民与在台湾人民间之商业、文化及其他关系，以促进美国外交政策，并为其他目的。

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

简称
第一条：本法律可称为「台湾关系法」

政策的判定及声明
第二条：

由于美国总统已终止美国和台湾统治当局（在1979年1月1日前美国承认其为中华民国）间的政府关系，美国国会认为有必要制订本法：

有助于维持西太平洋地区的和平、安全及稳定；

授权继续维持美国人民及台湾人民间的商务、文化及其他各种关系，以促进美国外交政策的推行。

美国的政策如下：
维持及促进美国人民与台湾之人民间广泛、密切及友好的商务、文化及其他各种关系；并且维持及促进美国人民与中国大陆人民及其他西太平洋地区人民间的同种关系；

表明西太平洋地区的和平及安定符合美国的政治、安全及经济利益，而且是国际关切的事务；

表明美国决定和「中华人民共和国」建立外交关系之举，是基于台湾的前途将以和平方式决定这一期望；

任何企图以非和平方式来决定台湾的前途之举 -- 包括使用经济抵制及禁运手段在内，将被视为对西太平洋地区和平及安定的威胁，而为美国所严重关切；

提供防御性武器给台湾人民；

维持美国的能力，以抵抗任何诉诸武力、或使用其他方式高压手段，而危及台湾人民安全及社会经济制度的行动。

本法律的任何条款不得违反美国对人权的关切，尤其是对于台湾地区一千八百万名居民人权的关切。兹此重申维护及促进所有台湾人民的人权是美国的目标。

美国对台湾政策的实行
第三条：

为了推行本法第二条所明订的政策，美国将使台湾能够获得数量足以使其维持足够的自卫能力的防卫物资及技术服务；

美国总统和国会将依据他们对台湾防卫需要的判断，遵照法定程序，来决定提供上述防卫物资及服务的种类及数量。对台湾防卫需要的判断应包括美国军事当局向总统及国会提供建议时的检讨报告。

指示总统如遇台湾人民的安全或社会经济制度遭受威胁，因而危及美国利益时，应迅速通知国会。总统和国会将依宪法程序，决定美国应付上述危险所应采取的适当行动。

法律的适用和国际协定
第四条：

缺乏外交关系或承认将不影向美国法律对台湾的适用，美国法律将继续对台湾适用，就像1979年1月1日之前，美国法律对台湾适用的情形一样。

前项所订美国法律之适用，包括下述情形，但不限于下述情形：

当美国法律中提及外国、外国政府或类似实体、或与之有关之时，这些字样应包括台湾在内，而且这些法律应对台湾适用；

依据美国法律授权规定，美国与外国、外国政府或类似实体所进行或实施各项方案、交往或其他关系，美国总统或美国政府机构获准，依据本法第六条规定，遵照美国法律同样与台湾人民进行或实施上述各项方案、交往或其他关系（包括和台湾的商业机构缔约，为美国提供服务）。

美国对台湾缺乏外交关系或承认，并不消除、剥夺、修改、拒绝或影响以前或此后台湾依据美国法律所获得的任何权利及义务（包括因契约、债务关系及财产权益而发生的权利及义务）。

为了各项法律目的，包括在美国法院的诉讼在内，美国承认「中华人民共和国」之举，不应影响台湾统治当局在1978年12月31日之前取得或特有的有体财产或无体财产的所有权，或其他权利和利益，也不影响台湾当局在该日之后所取得的财产。

当适用美国法律需引据遵照台湾现行或旧有法律，则台湾人民所适用的法律应被引据遵照。

不论本法律任何条款，或是美国总统给予「中华人民共和国」外交承认之举、或是台湾人民和美国之间没有外交关系、美国对台湾缺乏承认、以及此等相关情势，均不得被美国政府各部门解释为，依照1954年原子能法及1978年防止核子扩散法， 在行政或司法程序中决定事实及适用法律时，得以拒绝对台湾的核子输出申请，或是撤销已核准的输出许可证。

至于移民及国籍法方面，应根据该法202项(b)款规定对待台湾。

台湾依据美国法律在美国法院中起诉或应诉的能力，不应由于欠缺外交关系或承认，而被消除、剥夺、修改、拒绝或影响。

美国法律中有关维持外交关系或承认的规定，不论明示或默示，均不应对台湾适用。

为了各种目的，包括在美国法院中的诉讼在内，国会同意美国和(美国在1979年1月1日前承认为中华民国的)台湾当局所缔结的一切条约和国际协定(包括多国公约)，至1978年12月31日仍然有效者，将继续维持效力，直至依法终止为止。

本法律任何条款均不得被解释为，美国赞成把台湾排除或驱逐出任何国际金融机构或其他国际组织。

美国海外私人投资保证公司
第五条：

当本法律生效后三年之内，1961年援外法案231项第2段第2款所订国民平均所得一千美元限制。将不限制美国海外私人投资保证公司活动，其可决定是否对美国私人在台投资计画提供保险、再保险、贷款或保证。

除了本条(A.)项另有规定外，美国海外私人投资保证公司在对美国私人在台投资计画提供保险、再保险、贷款或保证时，应适用对世界其他地区相同的标准。

美国在台协会
第六条：

美国总统或美国政府各部门与台湾人民进行实施的各项方案、交往或其他关系，应在总统指示的方式或范围内，经由或透过下述机构来进行实施：

美国在台协会，这是一个依据哥伦此亚特区法律而成立的一个非营利法人：

总统所指示成立，继承上述协会的非政府机构。（以下将简称「美国在台协会」为「该协会」。）

美国总统或美国政府各部门依据法律授权或要求，与台湾达成、进行或实施协定或交往安排时，此等协定或交往安排应依美国总统指示的方式或范围，经由或透过该协会达成、进行或实施。

该协会设立或执行业务所依据的哥伦比亚特区、各州或地方政治机构的法律、规章、命令，阻挠或妨碍该协会依据本法律执行业务时，此等法律、规章、命令的效力应次于本法律。

该协会对在台美国公民所提供的服务
第七条：

该协会得授权在台雇员：

执行美国法律所规定授权之公证人业务，以采录证词，并从事公证业务：

担任已故美国公民之遗产临时保管人：

根据美国总统指示，依照美国法律之规定，执行领事所获授权执行之其他业务，以协助保护美国人民的利益。

该协会雇员获得授权执行之行为有效力，并在美国境内具有相同效力，如同其他人获得授权执行此种行为一样。

该协会的免税地位
第八条：

该协会、该协会的财产及收入，均免受美国联邦、各州或地方税务当局目前或嗣后一切课税。

对该协会提供财产及服务、以及从该协会独得之财产及服务
第九条

美国政府各部门可依总统所指定条件，出售、借贷或租赁财产（包括财产利益）给该协会，或提供行政和技术支援和服务，供该协会执行业务。此等机构提供上述服务之报酬，应列入各机构所获预算之内。

美国政府各部门得依总统指示的条件，获得该协会的服务。当总统认为，为了实施本法律的宗旨有必要时，可由总统颁布行政命令，使政府各部门获得上述服务，而不顾上述部门通常获得上述服务时，所应适用的法律。

依本法律提供经费给该协会的美国政府各部门，应和该协会达成安排，让美国政府主计长得查阅该协会的帐册记录，并有机会查核该协会经费动用情形。

台湾机构
第十条：

美国总统或美国政府各机构依据美国法律授权或要求，向台湾提供，或由台湾接受任何服务、连络、保证、承诺等事项，应在总统指定的方式及范围内，向台湾设立的机构提供上述事项，或由这一机构接受上述事项。此一机构乃总统确定依台湾人民适用的法律而具有必需之权力者，可依据本法案代表台湾提供保证及采取其他行动者。

要求总统给予台湾设立的机构相同数目的辨事处及规定的全体人数，这是指与1979年1月1日以前美国承认为中华民国的台湾当局在美国设立的办事处及人员相同而言。

根据台湾给予美国在台协会及其适当人员的特权及豁免权，总统已获授权给予台湾机构及其适当人员有效履行其功能所需的此种特权及豁免权（要视适当的情况及义务而定）。

公务人员离职受雇于协会
第十一条：

依据总统可能指示的条件及情况，任何美国政府机构可在一特定时间内，使接受服务于美国在台协会的任何机构职员或雇员脱离政府职务。

任何根据上述(1.)节情况离开该机构而服务于该协会的任何职员或雇员，有权在终止于协会的服务时，以适当的地位重新为原机构（或接替的机构）雇用或复职，该职员或雇员并保有如果末在总统指示的期间及其他情况下离职所应获得的附带权利、特权及福利。

在上述(2.)项中有权重新被雇用或复职的职员或雇员，在继续不断为该协会服务期间，应可继续参加未受雇于该协会之前所参加的任何福利计划，其中包括因公殉职、负伤或患病的补偿；卫生计划及人寿保险；年度休假、病假、及其他例假计划；美国法律下任何制度的退休安排。此种职员或雇员如果在为该协会服务期间，及重为原机构雇用或复职之前死亡或退休，应视为在公职上死亡或退休。

任何美国政府机构的职员或雇员，在本法案生效前享准保留原职而停薪情况进入该协会者，在服务期间将获受本条之下的各项福利。

美国政府任何机构在台湾雇用外国人员者，可将此种人员调往该协会，要自然增加其津贴、福利及权利，并不得中断其服务，以免影响退休及其他福利，其中包括继续参加调往该协会前，法律规定的退休制度。

该协会的雇用人员不是美国政府的雇用的人员，其在代表该协会时，免于受美国法典第18条207项之约束。

依据一九五四年美国国内税法911及913项，该协会所付予雇用人员之薪水将不视为薪资所得。该协会雇用人员所获之薪水应予免税，其程度与美国政府的文职人员情况同。

除了前述(A.)(3.)所述范围，受雇该协会所作的服务，将不构成社会安全法第二条所述之受雇目的。

有关报告之规定
第十二条：

国务卿应将该协会为其中一造的任何协定内容全文送交国会。但是，如果总统认为立即公开透露协定内容会危及美国的国家安全，则此种协定不应送交国会，而应在适当的保密命令下，送交参院及众院的外交委员会，仅于总统发出适当通知时才得解除机密。

为了(A.)段所述的目的，「协定」一词包括

该协会与台湾的治理当局或台湾设立之机构所达成的任何协定；

该协会与美国各机构达成的任何协定。

经由该协会所达成的协定及交易，应接受同样的国会批准、审查、及认可，如同这些协定是经由美国各机构达成一样，该协会是代表美国政府行事。

在本法案生效之日起的两年期间，国务卿应每六个月向众院议长及参院外交委员会提出一份报告，描述及检讨与台湾的经济关系，尤其是对正常经济关系的任何干预。

规则与章程
第十三条：

授权总统规定适于执行本法案各项目的的规则与章程。在本法案生效之日起三年期间，此种规则与章程应立即送交众院议长及参院外交委员会。然而，此种规则章程不得解除本法案所赋予该协会的责任。

国会监督
第十四条：

众院外交委员会，参院外交委员会及国会其他适当的委员会将监督：

本法案各条款的执行；

该协会的作业及程序；

美国与台湾继续维持关系的法律及技术事项；

有关东亚安全及合作的美国政策的执行。

这些委员会将适当地向参院或众院报告监督的结果。

定义
第十五条：

为本法案的目的

「美国法律」一词，包括美国任何法规、规则、章程、法令、命令、美国及其政治分支机构的司法程序法；

「台湾」一词将视情况需要，包括台湾及澎湖列岛，这些岛上的人民、公司及根据适用于这些岛屿的法律而设立或组成的其他团体及机构，1979年1月1日以前美国承认为中华民国的台湾治理当局，以及任何接替的治理当局（包括政治分支机构、机构等）。

拨款之授权
第十六条：

除了执行本法案各条款另外获得的经费外，本法案授权国务卿在1980会计年度拨用执行本法案所需的经费。此等经费已获授权保留运用，直到用尽为止。

条款效力
第十七条：

如果本法案的任何条款被视为无效，或条款对任何人或任何情况的适用性无效，则本法案的其他部分，以及此种条款适用于其他个人或情况的情形，并不受影响。

生效日期
第十八条：

本法案应于1979年1月1日生效。
 
 

美国在台协会网站上台湾关系法的英文版本

TAIWAN RELATIONS ACT

January 1, 1979

TAIWAN RELATIONS ACT
Public Law 96-8 96th Congress

An Act

To help maintain peace, security, and stability in the Western Pacific and to promote the foreign policy of the United States by authorizing the continuation of commercial, cultural, and other relations between the people of the United States and the people on Taiwan, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SHORT TITLE

SECTION 1. This Act may be cited as the "Taiwan Relations Act".

FINDINGS AND DECLARATION OF POLICY

SECTION. 2.

1. The President- having terminated governmental relations between the United States and the governing authorities on Taiwan recognized by the United States as the Republic of China prior to January 1, 1979, the Congress finds that the enactment of this Act is necessary--
   1. to help maintain peace, security, and stability in the Western Pacific; and
   2. to promote the foreign policy of the United States by authorizing the continuation of commercial, cultural, and other relations between the people of the United States and the people on Taiwan.
2. It is the policy of the United States--
   1. to preserve and promote extensive, close, and friendly commercial, cultural, and other relations between the people of the United States and the people on Taiwan, as well as the people on the China mainland and all other peoples of the Western Pacific area;
   2. to declare that peace and stability in the area are in the political, security, and economic interests of the United States, and are matters of international concern;
   3. to make clear that the United States decision to establish diplomatic relations with the People's Republic of China rests upon the expectation that the future of Taiwan will be determined by peaceful means;
   4. to consider any effort to determine the future of Taiwan by other than peaceful means, including by boycotts or embargoes, a threat to the peace and security of the Western Pacific area and of grave concern to the United States;
   5. to provide Taiwan with arms of a defensive character; and
   6. to maintain the capacity of the United States to resist any resort to force or other forms of coercion that would jeopardize the security, or the social or economic system, of the people on Taiwan.
3. Nothing contained in this Act shall contravene the interest of the United States in human rights, especially with respect to the human rights of all the approximately eighteen million inhabitants of Taiwan. The preservation and enhancement of the human rights of all the people on Taiwan are hereby reaffirmed as objectives of the United States.

IMPLEMENTATION OF UNITED STATES POLICY WITH REGARD TO TAIWAN

SECTION. 3.

1. In furtherance of the policy set forth in section 2 of this Act, the United States will make available to Taiwan such defense articles and defense services in such quantity as may be necessary to enable Taiwan to maintain a sufficient self-defense capability.
2. The President and the Congress shall determine the nature and quantity of such defense articles and services based solely upon their judgment of the needs of Taiwan, in accordance with procedures established by law. Such determination of Taiwan's defense needs shall include review by United States military authorities in connection with recommendations to the President and the Congress.
3. The President is directed to inform the Congress promptly of any threat to the security or the social or economic system of the people on Taiwan and any danger to the interests of the United States arising therefrom. The President and the Congress shall determine, in accordance with constitutional processes, appropriate action by the United States in response to any such danger.

APPLICATION OF LAWS; INTERNATIONAL AGREEMENTS

SECTION. 4.

1. The absence of diplomatic relations or recognition shall not affect the application of the laws of the United States with respect to Taiwan, and the laws of the United States shall apply with respect to Taiwan in the manner that the laws of the United States applied with respect to Taiwan prior to January 1, 1979.
2. The application of subsection (a) of this section shall include, but shall not be limited to, the following:
   1. Whenever the laws of the United States refer or relate to foreign countries, nations, states, governments, or similar entities, such terms shall include and such laws shall apply with such respect to Taiwan.
   2. Whenever authorized by or pursuant to the laws of the United States to conduct or carry out programs, transactions, or other relations with respect to foreign countries, nations, states, governments, or similar entities, the President or any agency of the United States Government is authorized to conduct and carry out, in accordance with section 6 of this Act, such programs, transactions, and other relations with respect to Taiwan (including, but not limited to, the performance of services for the United States through contracts with commercial entities on Taiwan), in accordance with the applicable laws of the United States.
   3. 1. The absence of diplomatic relations and recognition with respect to Taiwan shall not abrogate, infringe, modify, deny, or otherwise affect in any way any rights or obligations (including but not limited to those involving contracts, debts, or property interests of any kind) under the laws of the United States heretofore or hereafter acquired by or with respect to Taiwan.
      2. For all purposes under the laws of the United States, including actions in any court in the United States, recognition of the People's Republic of China shall not affect in any way the ownership of or other rights or interests in properties, tangible and intangible, and other things of value, owned or held on or prior to December 31, 1978, or thereafter acquired or earned by the governing authorities on Taiwan.
   4. Whenever the application of the laws of the United States depends upon the law that is or was applicable on Taiwan or compliance therewith, the law applied by the people on Taiwan shall be considered the applicable law for that purpose.
   5. Nothing in this Act, nor the facts of the President's action in extending diplomatic recognition to the People's Republic of China, the absence of diplomatic relations between the people on Taiwan and the United States, or the lack of recognition by the United States, and attendant circumstances thereto, shall be construed in any administrative or judicial proceeding as a basis for any United States Government agency, commission, or department to make a finding of fact or determination of law, under the Atomic Energy Act of 1954 and the Nuclear Non-Proliferation Act of 1978, to deny an export license application or to revoke an existing export license for nuclear exports to Taiwan.
   6. For purposes of the Immigration and Nationality Act, Taiwan may be treated in the manner specified in the first sentence of section 202(b) of that Act.
   7. The capacity of Taiwan to sue and be sued in courts in the United States, in accordance with the laws of the United States, shall not be abrogated, infringed, modified, denied, or otherwise affected in any way by the absence of diplomatic relations or recognition.
   8. No requirement, whether expressed or implied, under the laws of the United States with respect to maintenance of diplomatic relations or recognition shall be applicable with respect to Taiwan.
3. For all purposes, including actions in any court in the United States, the Congress approves the continuation in force of all treaties and other international agreements, including multilateral conventions, entered into by the United States and the governing authorities on Taiwan recognized by the United States as the Republic of China prior to January 1, 1979, and in force between them on December 31, 1978, unless and until terminated in accordance with law.
4. Nothing in this Act may be construed as a basis for supporting the exclusion or expulsion of Taiwan from continued membership in any international financial institution or any other international organization.

OVERSEAS PRIVATE INVESTMENT CORPORATION

SECTION. 5.

1. During the three-year period beginning on the date of enactment of this Act, the $1,000 per capita income restriction in insurance, clause (2) of the second undesignated paragraph of section 231 of the reinsurance, Foreign Assistance Act of 1961 shall not restrict the activities of the Overseas Private Investment Corporation in determining whether to provide any insurance, reinsurance, loans, or guaranties with respect to investment projects on Taiwan.
2. Except as provided in subsection (a) of this section, in issuing insurance, reinsurance, loans, or guaranties with respect to investment projects on Taiwan, the Overseas Private Insurance Corporation shall apply the same criteria as those applicable in other parts of the world.

THE AMERICAN INSTITUTE OF TAIWAN

SECTION. 6.

1. Programs, transactions, and other relations conducted or carried out by the President or any agency of the United States Government with respect to Taiwan shall, in the manner and to the extent directed by the President, be conducted and carried out by or through--
   1. The American Institute in Taiwan, a nonprofit corporation incorporated under the laws of the District of Columbia, or
   2. such comparable successor nongovermental entity as the President may designate, (hereafter in this Act referred to as the "Institute").
2. Whenever the President or any agency of the United States Government is authorized or required by or pursuant to the laws of the United States to enter into, perform, enforce, or have in force an agreement or transaction relative to Taiwan, such agreement or transaction shall be entered into, performed, and enforced, in the manner and to the extent directed by the President, by or through the Institute.
3. To the extent that any law, rule, regulation, or ordinance of the District of Columbia, or of any State or political subdivision thereof in which the Institute is incorporated or doing business, impedes or otherwise interferes with the performance of the functions of the Institute pursuant to this Act; such law, rule, regulation, or ordinance shall be deemed to be preempted by this Act.

SERVICES BY THE INSTITUTE TO UNITED STATES CITIZENS ON TAIWAN

SECTION. 7.

1. The Institute may authorize any of its employees on Taiwan--
   1. to administer to or take from any person an oath, affirmation, affidavit, or deposition, and to perform any notarial act which any notary public is required or authorized by law to perform within the United States;
   2. To act as provisional conservator of the personal estates of deceased United States citizens; and
   3. to assist and protect the interests of United States persons by performing other acts such as are authorized to be performed outside the United States for consular purposes by such laws of the United States as the President may specify.
2. Acts performed by authorized employees of the Institute under this section shall be valid, and of like force and effect within the United States, as if performed by any other person authorized under the laws of the United States to perform such acts.
   

TAX EXEMPT STATUS OF THE INSTITUTE

SECTION. 8.

1. The Institute, its property, and its income are exempt from all taxation now or hereafter imposed by the United States (except to the extent that section 11(a)(3) of this Act requires the imposition of taxes imposed under chapter 21 of the Internal Revenue Code of 1954, relating to the Federal Insurance Contributions Act) or by State or local taxing authority of the United States.
2. For purposes of the Internal Revenue Code of 1954, the Institute shall be treated as an organization described in sections 170(b)(1)(A), 170(c), 2055(a), 2106(a)(2)(A),, 2522(a), and 2522(b).
   

FURNISHING PROPERTY AND SERVICES TO AND OBTAINING SERVICES FROM THE INSTITUTE

SECTION. 9.

1. Any agency of the United States Government is authorized to sell, loan, or lease property (including interests therein) to, and to perform administrative and technical support functions and services for the operations of, the Institute upon such terms and conditions as the President may direct. Reimbursements to agencies under this subsection shall be credited to the current applicable appropriation of the agency concerned.
2. Any agency of the United States Government is authorized to acquire and accept services from the Institute upon such terms and conditions as the President may direct. Whenever the President determines it to be in furtherance of the purposes of this Act, the procurement of services by such agencies from the Institute may be effected without regard to such laws of the United States normally applicable to the acquisition of services by such agencies as the President may specify by Executive order.
3. Any agency of the United States Government making funds available to the Institute in accordance with this Act shall make arrangements with the Institute for the Comptroller General of the United States to have access to the; books and records of the Institute and the opportunity to audit the operations of the Institute.

TAIWAN INSTRUMENTALITY

SECTION. 10.

1. Whenever the President or any agency of the United States Government is authorized or required by or pursuant to the laws of the United States to render or provide to or to receive or accept from Taiwan, any performance, communication, assurance, undertaking, or other action, such action shall, in the manner and to the. extent directed by the President, be rendered or Provided to, or received or accepted from, an instrumentality established by Taiwan which the President determines has the necessary authority under the laws applied by the people on Taiwan to provide assurances and take other actions on behalf of Taiwan in accordance with this Act.
   
2. The President is requested to extend to the instrumentality established by Taiwan the same number of offices and complement of personnel as were previously operated in the United States by the governing authorities on Taiwan recognized as the Republic of China prior to January 1, 1979.
3. Upon the granting by Taiwan of comparable privileges and immunities with respect to the Institute and its appropriate personnel, the President is authorized to extend with respect to the Taiwan instrumentality and its appropriate; personnel, such privileges and immunities (subject to appropriate conditions and obligations) as may be necessary for the effective performance of their functions.

SEPARATION OF GOVERNMENT PERSONNEL FOR EMPLOYMENT WITH THE INSTITUTE

SECTION. 11.

1. 1. Under such terms and conditions as the President may direct, any agency of the United States Government may separate from Government service for a specified period any officer or employee of that agency who accepts employment with the Institute.
   2. An officer or employee separated by an agency under paragraph (1) of this subsection for employment with the Institute shall be entitled upon termination of such employment to reemployment or reinstatement with such agency (or a successor agency) in an appropriate position with the attendant rights, privileges, and benefits with the officer or employee would have had or acquired had he or she not been so separated, subject to such time period and other conditions as the President may prescribe.
   3. An officer or employee entitled to reemployment or reinstatement rights under paragraph (2) of this subsection shall, while continuously employed by the Institute with no break in continuity of service, continue to participate in any benefit program in which such officer or employee was participating prior to employment by the Institute, including programs for compensation for job-related death, injury, or illness; programs for health and life insurance; programs for annual, sick, and other statutory leave; and programs for retirement under any system established by the laws of the United States; except that employment with the Institute shall be the basis for participation in such programs only to the extent that employee deductions and employer contributions, as required, in payment for such participation for the period of employment with the Institute, are currently deposited in the program's or system's fund or depository. Death or retirement of any such officer or employee during approved service with the Institute and prior to reemployment or reinstatement shall be considered a death in or retirement from Government service for purposes of any employee or survivor benefits acquired by reason of service with an agency of the United States Government.
   4. Any officer or employee of an agency of the United States Government who entered into service with the Institute on approved leave of absence without pay prior to the enactment of this Act shall receive the benefits of this section for the period of such service.
2. Any agency of the United States Government employing alien personnel on Taiwan may transfer such personnel, with accrued allowances, benefits, and rights, to the Institute without a break in service for purposes of retirement and other benefits, including continued participation in any system established by the laws of the United States for the retirement of employees in which the alien was participating prior to the transfer to the Institute, except that employment with the Institute shall be creditable for retirement purposes only to the extent that employee deductions and employer contributions.. as required, in payment for such participation for the period of employment with the Institute, are currently deposited in the system' s fund or depository.
3. Employees of the Institute shall not be employees of the United States and, in representing the Institute, shall be exempt from section 207 of title 18, United States Code.
4. 1. For purposes of sections 911 and 913 of the Internal Revenue Code of 1954, amounts paid by the Institute to its employees shall not be treated as earned income. Amounts received by employees of the Institute shall not be included in gross income, and shall be exempt from taxation, to the extent that they are equivalent to amounts received by civilian officers and employees of the Government of the United States as allowances and benefits which are exempt from taxation under section 912 of such Code.
   2. Except to the extent required by subsection (a)(3) of this section, service performed in the employ of the Institute shall not constitute employment for purposes of chapter 21 of such Code and title II of the Social Security Act.

REPORTING REQUIREMENT

SECTION. 12.

1. The Secretary of State shall transmit to the Congress the text of any agreement to which the Institute is a party. However, any such agreement the immediate public disclosure of which would, in the opinion of the President, be prejudicial to the national security of the United States shall not be so transmitted to the Congress but shall be transmitted to the Committee on Foreign Relations of the Senate and the Committee on Foreign Affairs of the House of Representatives under an appropriate injunction of secrecy to be removed only upon due notice from the President.
   
2. For purposes of subsection (a), the term "agreement" includes-
   1. any agreement entered into between the Institute and the governing authorities on Taiwan or the instrumentality established by Taiwan; and
      
   2. any agreement entered into between the Institute and an agency of the United States Government.
      
3. Agreements and transactions made or to be made by or through the Institute shall be subject to the same congressional notification, review, and approval requirements and procedures as if such agreements and transactions were made by or through the agency of the United States Government on behalf of which the Institute is acting.
   
4. During the two-year period beginning on the effective date of this Act, the Secretary of State shall transmit to the Speaker of the House and Senate House of Representatives and the Committee on Foreign Relations of Foreign Relations the Senate, every six months, a report describing and reviewing economic relations between the United States and Taiwan, noting any interference with normal commercial relations.
   

RULES AND REGULATIONS

SECTION. 13.

The President is authorized to prescribe such rules and regulations as he may deem appropriate to carry out the purposes of this Act. During the three-year period beginning on the effective date speaker of this Act, such rules and regulations shall be transmitted promptly to the Speaker of the House of Representatives and to the Committee on Foreign Relations of the Senate. Such action shall.not, however, relieve the Institute of the responsibilities placed upon it by this Act.'

CONGRESSIONAL OVERSIGHT

SECTION. 14.

1. The Committee on Foreign Affairs of the House of Representatives, the Committee on Foreign Relations of the Senate, and other appropriate committees of the Congress shall monitor-
   1. the implementation of the provisions of this Act;
   2. the operation and procedures of the Institute;
   3. the legal and technical aspects of the continuing relationship between the United States and Taiwan; and
   4. the implementation of the policies of the United States concerning security and cooperation in East Asia.
2. Such committees shall report, as appropriate, to their respective Houses on the results of their monitoring.

DEFINITIONS

SECTION. 15. For purposes of this Act-

1. the term "laws of the United States" includes any statute, rule, regulation, ordinance, order, or judicial rule of decision of the United States or any political subdivision thereof; and
2. the term "Taiwan" includes, as the context may require, the islands of Taiwan and the Pescadores, the people on those islands, corporations and other entities and associations created or organized under the laws applied on those islands, and the governing authorities on Taiwan recognized by the United States as the Republic of China prior to January 1, 1979, and any successor governing authorities (including political subdivisions, agencies, and instrumentalities thereof).

AUTHORIZATION OF APPROPRIATIONS

SECTION. 16.

In addition to funds otherwise available to carry out the provisions of this Act, there are authorized to be appropriated to the Secretary of State for the fiscal year 1980 such funds as may be necessary to carry out such provisions. Such funds are authorized to remain available until expended.

SEVERABILITY OF PROVISIONS

SECTION. 17.

If any provision of this Act or the application thereof to any person or circumstance is held invalid, the remainder of the Act and the application of such provision to any other person or circumstance shall not be affected thereby.

EFFECTIVE DATE

SECTION. 18.

This Act shall be effective as of January 1, 1979. Approved April 10, 1979.