To naturalise you must stay in Taiwan for 183 days per year, but how is this counted?
If you became a resident on say, June 1st, is a year counted as June 1st, 2016 to June 1st 2017? That would therefore mean that between June 1st and June 1st, you would have to stay for at least 183 days. Or is it always counted as Jan 1st to Jan 1st? Little bit confused so any help would be welcomed.
You need to check with I guess NIA . My opinion is that most of the stated 183 day rules , relate to ARC status etc , which would mean that from issue of the 12 month ( or longer ) card , you must stay for 183 days of the year from issue date . I may be wrong and there are no doubt exceptions, so you must ask them direct .
would that not make things difficult if you arrived or had card issued in July?
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Iirc it’s the same as for income tax: the year goes from Jan 1 to Dec 31. The day after you arrive is day 1, and the day you leave is the last day. If you’re already in Taiwan on Dec 31, you start counting from Jan 1 and include the day that you leave.
Of course don’t take my word for it; ask the NIA or a lawyer.
So feasibly you could spend 183 days in Taiwan and 183 days in another country and get two citizenship in 5 years. Possibly complicated by the requirement to spend a year in Taiwan on a TARC post naturalization.
As long as the other Country was going the correct time-zone direction 
otherwise you would lose a day in travel and plan scuppered 
Good point
You don’t need to calculate the dates yourself to see if you’re eligible…the first step the HHR will ask you to do is to go to the NIA and get the Certificate of Residence in the ROC (居留證明書)…with this document, they will know if you had spent at least 183 days per year for the past 5 years in Taiwan or not. The doc looks something like this:
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