Defensive stance States:
A stalwart defender can maintain this stance for a number of rounds per day equal to 4 + his Constitution modifier. At each level after 1st, he can maintain the stance for 2 additional rounds per day. Temporary increases to Constitution, such as those gained from the defensive stance and spells like bear’s endurance, do not increase the total number of rounds that the stalwart defender can maintain a defensive stance per day.
A belt of mighty constitution is considered a "permanent" increase after 24 hours?
That is what the item description says. After 24 hours, it is considered a permanent increase and would increase the number of rounds a stalwart defender could maintain their stance.
If you are curious as to why the item works this way, consider the implications of running out of rounds and then just taking off and putting back on the belt. People would argue that you can't have negative rounds, and that re-equiping the belt would add new rounds to the zero you have left. People had enough of that back in the 3.5e with using a certain magic item to artifically boost their turn undead attempts to fuel divine metamagic shenanigans.
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Defensive stance States:
A stalwart defender can maintain this stance for a number of rounds per day equal to 4 + his Constitution modifier. At each level after 1st, he can maintain the stance for 2 additional rounds per day. Temporary increases to Constitution, such as those gained from the defensive stance and spells like bear’s endurance, do not increase the total number of rounds that the stalwart defender can maintain a defensive stance per day.A belt of mighty constitution is considered a "permanent" increase after 24 hours?
This belt’s golden buckle depicts a bear. The belt grants the wearer an enhancement bonus to Constitution of +2, +4, or +6. Treat this as a temporary ability bonus for the first 24 hours the belt is worn.
Permanent Bonuses: Ability bonuses with a duration greater than 1 day actually increase the relevant ability score after 24 hours. Modify all skills and statistics related to that ability. This might cause you to gain skill points, hit points, and other bonuses. These bonuses should be noted separately in case they are removed.
The belt functions as long as it is worn so, yes, after that 24-hour period it is considered a permanent bonus.