Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 18-2

Any of the people of the Mainland Area who overstays the authorized duration of residency in the Taiwan Area for less than thirty days and whose original basis of application for the residency still exists may re-apply with the National Immigration Agency of the Ministry of the Interior for residency after being penalized pursuant to Article 87-1. The eighth Paragraph of Article 17 shall not be applicable herefor.In the event those people of the Mainland Area mentioned in the preceding Paragraph of this Article apply for long term stay or permanent residency, a period of one year shall be deducted when calculating the required duration of stay or residency in the Taiwan Area.
中文原文 臺灣地區與大陸地區人民關係條例第18-2條
大陸地區人民逾期居留未滿三十日,原申請居留原因仍繼續存在者,經依第八十七條之一規定處罰後,得向內政部移民署重新申請居留,不適用第十七條第八項規定。
前項大陸地區人民申請長期居留或定居者,核算在臺灣地區居留期間,應扣除一年。

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