The Enforcement Rules of the Immigration Act Article 3

The term “duration of visit or residence,” as stated in Subparagraphs 7 and 8 of Article 3 of the Act, refers to a continuous period of a visit or residence.The term “duration of residence in the Taiwan Area for the period of six (6) months or more,” as stipulated in Subparagraph 8 of Article 3 of the Act, shall exclude the extended stay specified in the proviso of Paragraph 1 of Article 8 of the Act or by other exceptional incidents.
中文原文 入出國及移民法施行細則第3條
本法第三條第七款及第八款所稱居住期間,指連續居住之期間。
本法第三條第八款所定在臺灣地區居住期間超過六個月,不包括依本法第八條第一項但書及其他特殊事故延長停留之期間在內。

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