My first Gold Card is valid for three years, but I only entered Taiwan after the Gold Card was approved, making my total stay in Taiwan less than three years. Can I still apply for permanent residency?

The start date for calculating permanent residency is the Date of Issue indicated on your Gold Card. As long as your Gold Card is valid for 3 years, you have resided in Taiwan for an average of more than 183 days per year, and you meet the other application requirements, you can apply for permanent residency.