While we normally show mosfets with three terminals (source, drain and gate) they actually have a fourth one (substrate). For most circuits, specially CMOS logic gates, the substrate of the n transistors is connected to ground and the substrate of the p transistors to Vdd. That connection happens with the tap cells which sets the substrate voltage for that whole island ("well" is the correct term). The problem is that the doped silicon that makes up the well has a certain resistance and the the further away a particular transistor is from the nearest tap cell the less that its substrate is actually at ground (or Vdd) and the worse it will perform. As the picture shows, placing taps every 26µm and staggering them ensures no transistor is ever more than 7µm away from a tap, which in turn ensures that the substrate is less than X mV away from ground (or Vdd). To get the 7µm number you need to know what X we want and the resistance of the N and P wells.