The following three categories of individuals are regarded as “residents of the Republic of China”：
Individuals not falling into the above-mentioned three categories are regarded as “non-residents of Republic of China”.
- An individual who has registered residence in the Household Registration Office and frequently stays in the ROC is regarded as a ROC resident, regardless whether his or her stay in the ROC is less than 183 days.
- An individual who has no registered residence in the ROC but stays for 183 days or longer is regarded as a ROC resident.
- When an alien is taxed at the rate of ROC resident within one taxable year (i.e. he or she stays for 183 days or more in one taxable year) and continues to stay uninterrupted over the next year without leaving the ROC, and the year he or she leaves the ROC in the interim of the year, regardless of whether his or her stay in the ROC has exceeded 183 days or not.
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