根据国际足联最新规则(PDF版)
Offside position
It is not an offence in itself to be in an offside position.
A player is in an offside position if:
• he is nearer to his opponents’ goal line than both the ball and the
second-last opponent
A player is not in an offside position if:
• he is in his own half of the fi eld of play or
• he is level with the second-last opponent or
• he is level with the last two opponents
越位位置