回複：回複：再請問，他們從2006/9/15住到07/3/13，而後08年5月到現在

Here is the calculation rule:
1. 31 days during the current year,
2. and 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year.

From 2006/9/15住到07/3/13
2007: 31+28+13=62 days
2006: 1/3 * (15+31+30+31)=32 days
2005: 0 days

so all sum up=94 days Answer is NO. :(((

But for your 2009 tax
you can count 2007 year : 1/6*62=10days
2008: 365*1/3=121days
2009: you just need 52days to satisfy. haha~~