California, officially the State of California, is a state in the western part of the United States. It is the third largest state by total area and the largest by population in the United States. Its largest cities are Los Angeles, San Diego, San Jose, and San Francisco. The capital is Sacramento. It is bordered by Arizona to the southeast, Oregon to the north, Nevada to the east and the Mexican state of Baja California to the south.

Taiwan, officially the Republic of China (ROC), is a country in East Asia. Neighbouring countries include the People's Republic of China to the northwest, Japan to the northeast, and the Philippines to the south. The main island of Taiwan has an area of 35,808 square kilometres (13,826 sq mi), with mountain ranges dominating the eastern two-thirds and plains in the western third, where its highly urbanised population is concentrated.