The Enforcement Rules of the Immigration Act Article 18-1

The term “has not resided for one hundred and eighty-three (183) days for each year on an average basis in the past five (5) years during his/her permanent residence in the State” as prescribed in Paragraph 4, Article 33 of the Act refers to aliens whose permanent residence duration is over five (5) years but has not resided for one hundred and eighty-three (183) days for each year on an average basis in the latest past five (5) years; the annual calculation starts from January 1st of the year after the alien’s permanent residence certificate was issued.The period of staying abroad specified in the proviso of Paragraph 4, Article 33 of the Act shall be limited to a maximum of two (2) years each time.
中文原文 入出國及移民法施行細則第18-1條
本法第三十三條第四款本文所定永久居留期間,最近五年平均每年居住未達一百八十三日,指外國人永久居留期間滿五年之後,往前推算最近五年平均每年居住未達一百八十三日;其年之計算自核發外僑永久居留證之翌年起之一月一日開始計算。
本法第三十三條第四款但書所定出國,其期間每次最長以二年為限。

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