It seems you know a lot about the subject, @sofun!
What would be your reply to the question I raised in the first post?
Free Area of ROC, consists of island groups of Taiwan, Penghu, Kinmen and Matsu;
Mainland Area, including Xinjiang, Yunnan and Guangxi;
Mongolia;
Tibet;
Hongkong;
Macau;
Paracel islands;
South China Sea islands;
Diaoyutai (Senkaku) islands;
Aksai Chin;
Bhutan.
What about that?
All the territories described in the below official webpage would be Taiwan’s government’s current officially claimed territories. “臺灣本島及其附屬島嶼、澎湖群島、金門群島、馬祖列島、東沙群島、中沙群島、南沙群島等地，有效管轄土地面積3萬6,197.067平方公里。”
One very important note. Technically and legally speaking, Taiwan’s executive branch can lay claim on any plot of land on earth, and even that wouldn’t be against the law (the ROC constitution), since such claims would be political in nature. The only thing is though, is that claiming it doesn’t mean it becomes the law. It is not illegal to claim something. Can you think of any example? Yes of course, if for example Taiwan engages in warfare against a country, say Korea, and Korea looses the war, signs a Peace Treaty with Taiwan where it’s agreed by both countries that Jeju island shall be ceded to Taiwan, then yes Taiwan’s government can and would be claiming such territory.
However, to really make Jeju into an official territory, the Law has to approve it. What is the Law? The Law is the Legislature, which has the final say by passing a resolution. In other words even if in the Peace Treaty Korea agrees to cede territories to Taiwan, that peace treaty is nothing wihtout being rectified by the Legislature. In Taiwan’s legal framework there is actually a known and proper term called “Resolution to Alter Territory.” (“領土變更案”） 立法院全球資訊網 -立法院處理之議案有哪些？
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“Constitutionally” does not necessarily refer exclusively to the text of the Constitution proper. Just sayin’.
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Leave Bhutan alone! 
Now in quite a cozy relationship with India so that will definitely be one step too far for RoC.
Beijing isn’t, as they continue to intrude on and occupy some of their territory.
Guy
You mean China. This beating around the bush using cities rather than countries is getting old 
Credit where credit is due, even of the negative flavor.