[hmm37]

Except for a very important one. Taiwan is not internationally recognized as an independent country by almost all nation-states. And those few that recognize Taiwan (or rather ROC) as a country do not recognize PRC as a country.

You may say that ROC is a de facto separate country, although the constitution doesn't imply necessarily so, but simply that there's a different government.

The fact that the international community and even it's own constitution doesn't recognize it as an independent country shows that it's more than legal fiction and simply that de facto China is still under civil war.