Thanks a lot for the comment. I believe the NIA says these criteria are correct for foreigners NOT married to an ROC national with household registration in Taiwan. If you are married, though, I believe it’s 5 years out of the last 10 years. The NIA website seems having troubles, here is the google cached version: https://webcache.googleusercontent.com/search?q=cache:KqPwLXNK-IMJ:https://www.immigration.gov.tw/ct.asp%3FxItem%3D1091903
The application for permanent residence demands legal residence exceeding 183 days each year for consecutive 5 years and a foreigner meeting said circumstance may apply for an APRC within 2 years thereafter. The foreign spouse and children of a national whose household is registered in the Taiwan Areas are subject to the application for permanent residence demanding legal residence exceeding 183 for 5 out of 10 years. Those meeting said circumstance may apply for an APRC within 2 years thereafter.