The following two categories of individuals are regarded as “residents of the R.O.C.”:

(一) An individual who has registered residence in the Household Registration Office and meets one of the following requirements:

1. Who stays in the R.O.C. for 31 days or more in a calendar year.

2. Who stays in the R.O.C. for 1 day to 30 days in a calendar year, and the center of vital interests for personal and economic relations is in the R.O.C.

To meet the criteria ”the center of vital interests for personal and economic relations”, family and social relation, the occupations, the political, cultural or other activities, the place of effective business and property management, etc., the following reference principles should be comprehensively considered:

(1) Who is eligible for social welfare, such as national health insurance, labor insurance, national pension insurance or farmer insurance, etc.

(2)Who has spouse or children under 20 years old living in the R.O.C.

(3) Who runs businesses, provides professional services, administers properties, renders services, or is appointed to be the director, supervisor, or manager in the R.O.C.

(4) Other proof of the center of vital interest for personal and economic relations is in the R.O.C.

(二)An individual who has no registered residence in the R.O.C. but stays for 183 days or longer is regarded as a resident of the R.O.C..

Individuals failing to meet the above-mentioned categories are regarded as “non-residents of the R.O.C.”.