Enforcement Rules of the Nationality Act Article 6

The annual legal residence for more than 183 days in total for more than 5, 3 or 2 consecutive years as referred to in Articles 3 and 4 of this Act shall mean that the residence period of such 5, 3 or 2 years prior to the application for naturalization shall be consecutive, as well as that the applicant has legally resided for more than 183 days in total every year during such period. Nevertheless, any residence overstay does not conform to the requirement of legal residence, which results in the interruption of such residence period. If the overstay period does not exceed 30 days, the residence period shall be deemed not to have been interrupted.The overstaying period as mentioned in the preceding paragraph shall not be calculated into the legal residence of the 183 days.The consecutive residence of more than 5 or 10 years as referred to in Article 5 of this Act shall mean the consecutive residence of more than 5 or 10 years before the application for naturalization.
中文原文 國籍法施行細則第6條
本法第三條至第五條所稱每年合計有一百八十三日以上合法居留之事實繼續五年、三年或二年以上,指其居留期間自申請歸化時,往前推算五年、三年或二年之期間,應為連續不中斷,且該期間內每年合計合法居留一百八十三日以上。
但於該期間內,因逾期居留,不符合法居留之要件,致居留期間中斷,其逾期居留期間未達三十日者,視為居留期間連續不中斷。
前項逾期居留期間,不列入合法居留一百八十三日之計算。
本法第五條所稱居留繼續五年或十年以上,指申請歸化前曾有居留事實繼續五年或十年以上。

English translation for reference only; the Chinese text prevails. Not legal advice.