After the defeat of Japan during World War II, Taiwan was surrendered to the Allies, with ROC troops accepting the surrender of the Japanese garrison. The government of the ROC proclaimed the "retrocession" of Taiwan to the Republic of China and established a provincial government on the island. The military administration of the ROC extended over Taiwan, which led to widespread unrest and increasing tensions between local Taiwanese and mainlanders. The shooting of a civilian on 28 February 1947 triggered an island-wide unrest, which was brutally suppressed with military force in what is now known as the February 28 Incident. Mainstream estimates of casualties range from 18,000 to 30,000, mainly Taiwanese elites. The 28 February Incident has had far-reaching effects on subsequent Taiwanese history.

From 1945 to 1947, under United States mediation, especially through the Marshall Mission, the Nationalists and Communists agreed to start a series of peace talks aiming at establishing a coalition government. The two parties agreed to open multiparty talks on post-World War II political reforms via a Political Consultative Conference. This was included in the Double Tenth Agreement. This agreement was implemented by the Nationalist Government, who organized the first Political Consultative Assembly from 10–31 January 1946. Representatives of the Kuomintang, Communist Party of China, Chinese Youth Party, and China Democratic League, as well as independent delegates, attended the conference in Chongqing. However, shortly afterward, the two parties failed to reach an agreement and the civil war resumed. In the context of political and military animosity, the National Assembly was summoned by the Nationalists without the participation of the Communists and promulgated the Constitution of the Republic of China. The constitution was criticized by the Communists, and led to the final break between the two sides. The full-scale civil war resumed from early 1947.

After the National Assembly election, the drafted Constitution was adopted by the National Assembly on , promulgated by the National Government on , and went into effect on . The Constitution was seen as the third and final stage of Kuomintang reconstruction of China. Chiang Kai-shek was also elected as the 1st President of the Republic of China under the constitution by the National Assembly in 1948, with Li Zongren being elected as Vice-President. The Nationalist Government was abolished on , after the Government of the Republic of China was established with the presidential inauguration of Chiang. The Communists, though invited to the convention that drafted it, boycotted and declared after the ratification that not only would it not recognize the ROC constitution, but all bills passed by the Nationalist administration would be disregarded as well. Zhou Enlai challenged the legitimacy of the National Assembly in 1947 by accusing KMT of hand-picking the members of the National Assembly 10 years earlier; claiming they thus could not legitimately represent the Chinese people.

Post-World War II
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Human Rights violations