Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 26
Long-term residency in the Mainland Area as referred to in the Act shall mean those who reside or stay in the Mainland Area in excess of 183 days in any one year; provided that in any of the following situations for which evidence is submitted, the period concerned may be excluded from the calculation of time:1. Imprisonment or detention.2. Pregnancy of seven months or greater, birth or miscarriage, and the period following the occurrence of the event does not exceed two months.3. Death of a blood relation within second degree, stepparent, parent-in-law, spouse, son-in-law or daughter-in-law in the Mainland Area, and the period following the occurrence of the event does not exceed two months.4. Natural disaster or other unavoidable events, and the period following the occurrence of the event does not exceed one month.5. Other exeptional circumstances evaluated and recognized by the competent authorities.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第26條
本條例所稱赴大陸地區長期居住，指赴大陸地區居、停留，一年內合計逾一百八十三日。
但有下列情形之一並提出證明者，得不計入期間之計算：
一、受拘禁或留置。
二、懷胎七月以上或生產、流產，且自事由發生之日起未逾二個月。
三、配偶、二親等內之血親、繼父母、配偶之父母、或子女之配偶在大陸地區死亡，且自事由發生之日起未逾二個月。
四、遇天災或其他不可避免之事變，且自事由發生之日起未逾一個月。
五、其他經主管機關審酌認定之特殊情事。
但有下列情形之一並提出證明者，得不計入期間之計算：
一、受拘禁或留置。
二、懷胎七月以上或生產、流產，且自事由發生之日起未逾二個月。
三、配偶、二親等內之血親、繼父母、配偶之父母、或子女之配偶在大陸地區死亡，且自事由發生之日起未逾二個月。
四、遇天災或其他不可避免之事變，且自事由發生之日起未逾一個月。
五、其他經主管機關審酌認定之特殊情事。