1.An alien who stays within the territory of the R.O.C. for 183 days or more in a taxable year is regarded as a "Resident". (taxable year is a full year from Jan. 1 through Dec.31.)
2.The period of residence of an alien in the R.O.C. is calculated according to the entry and exit dates stamped in his or her passport(excluding the date of arrival and including the date of departure). If an alien enters and exits the R.O.C. a number of times within a taxable year, the resident period shall be accumulated.