Regulations Governing Visiting, Residency, and Permanent Residency of Aliens Article 2

The duration of stay for any foreign national permitted to enter the Republic of China (ROC) with a visitor visa or a visa waiver after verification shall commence on the day following the date of entry, and the foreign national shall leave the ROC before his/her duration of stay expires.
中文原文 外國人停留居留及永久居留辦法第2條
外國人持停留簽證或以免簽證方式經查驗許可入國者,停留期間自入國之翌日起算,並應於停留期限屆滿前出國。

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