Makung is the county seat of Penghu, in Taiwan Province, Taiwan (Republic of China). Makung is on the western part of the main Penghu Island. The earliest temple in the country to the goddess Matsu is found on Magong. Magong is therefore also known as "Magong Ao", or "Matsu Palace Seaport". The first character of the name was changed from "mother" to "horse" in 1920 under the Japanese Occupation. There had been proposal from the Executive Yuan to revert the character, but there was little support. Mako was a major base for the Imperial Japanese Navy and embarkation point for the invasion of the Philippines. It contains a domestic Magong Airport.