I watched Our Times, a 2015 Taiwanese romance film starring Vivian Sung and Darren Wang.
The subtitles are delayed in many places (minute 20, 54, 83 and 119). There are also additional lines, maybe it is a different version, you know like there is an extended version or cut version or director version etc. Once again Subtitle Workshop helped me. I figured out other keys. They are shift+ctrl+H to shift +100 milliseconds and shift+ctrl+N to shift -100 ms. Well, you can find them in Menu Bar Edit –> Timings.
So, whenever you encounter a problem where the subtitles are earlier or later than they are intended, you can just select small part or the whole subtitles (ctrl+A) then hit one of the keys. Here is the download link. Enjoy!
PS. It may not be perfect, but I really did my best.