From the Foriegn Affairs Q and A regarding Permanent residence:
IX. Q: An alien who had been resided in Taiwan at the purpose of employment at first and then married with a Chinese national with registered permanent residence in the Taiwan areas, can this alien apply for permanent residence as being the alien spouse of a Chinese national for which the combination of his/her two previous resident periods has reached the condition of having legally and continuously resided for five years?
A:
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Regulated by Article 23 of Immigration Law & Article 40 of The Enforcement Regulations of the Immigration Law.
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Besides the fact of being married with a Chinese national, the applicant must have the marriage registered with the household registry office and change the alien resident records at the residing local police bureau beforehand. If the applicant has been legally and continuously resided for five years after marriage, he/she is qualified to apply under this condition. If the applicant has been legally and continuously resided for seven years during the periods before and after his/her marriage, he/she is also qualified to apply under this condition.
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Article 23
Aliens, who have legally and continuously resided in the State for seven years, or the alien spouse and/or children of a national with registered permanent residence in the Taiwan Areas who have legally and continuously resided in the State for five years or have legally resided in the State for more than ten years, during which period they have actually resided in the State for more than one hundred and eighty three days each year for five years, may apply to the Authority for permanent residence if they:
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Are at the age of twenty and over;
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Have a decent character;
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Have considerable property, skills or talents that enable them to make a living on their own;
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Have resided in the State for over 183 days each year during their legal and continuous residence in the State; and
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Are beneficial to the national interests of the State.
Aliens who had legally resided in the State for over twenty years before 31 May 2000, during which period they had resided in the State over 183 days each year for ten years, and have met the requirements as specified in subparagraphs 1-3 and 5 of the preceding paragraph may apply to the Authority for permanent residence.
Aliens who have not satisfied the requirements as specified in the first paragraph but have met one of the following conditions may apply for permanent residence:
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Having made exceptional contributions to the State; or
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Having possessed the high technology needed by the State.
The Authority shall organize a review committee composed of members recognized as impartial persons by the public to examine and check the preceding conditions. Applicants whose condition has passed the review shall be granted the permanent residence.
Applicants as stated in the preceding paragraphs 1-3 who concurrently have ROC nationality shall not apply for permanent residence.
The Authority shall issue applicants Alien Resident Certificates and inform the related departments after granting them the status of a permanent resident.
The Authority, after weighing national interests, may draw up an annual quota of permanent residence as prescribed in the first paragraph for each nation and region and submits it to the Executive Yuan for approval and promulgation.
Applications for permanent residence shall be made within two years after the completion of the required residence as stated in paragraph 1.
Article 40 Continuous legal residency refers to the period of residency completed by the holder of the Alien Resident Certificate, as stated in paragraph 1 of article 23 of the Act; the so-called continuous legal residency includes the periods of legal visit and residency. Applications for permanent residency shall be filed within two years after completing the period of residency, as stipulated in paragraph 1 of article 23 of the Act; the period of residency, completed before the Act goes into effect, shall be included.