Chapter 1 General Principle
Article 1 This Act is enacted to foster the development of Cultural and Creative Industries, to
establish a social environment with abundant culture and creativity , to utilize the
technology and create researches and developments, to strengthen talent cultivation
of the Cultural and Creative Industries, and to actively exploit the domestic and
The development of Cultural and Creative Industries shall proceed pursuant to the
provisions in this Act. If there exists more favorable provisions than the content of
this Act, the said provisions shall apply .
Article 2 To promote the Cultural and Creative Industries, the Government shall strengthen
artistic creation and cultural preservation, reinforce the combination of culture and
technology , emphasize on a balance development between cities, counties and
regions, value local characteristics, elevate the citizens’ capacity for cultural
appreciation, and enhance the popularity of cultural art so to comply with the
Article 3 The “Cultural and Creative Industries” referred to in this Act means the following
industries that originate from creativity or accumulation of culture which through the
formation and application of intellectual properties, possess potential capacities to
create wealth and job opportunities, enhance the citizens’ capacity for arts, and
elevate the citizens’ living environment:
1. Visual art industry
2. Music and performance art industry
3. Cultural assets application and exhibition and performance facility industry
4. Handicrafts industry
5. Film industry
6. Radio and television broadcast industry
7. Publication industry
8. Advertisement industry
9. Product design industry
10. Visual communication design industry
11. Designer fashion industry
12. Architecture design industry
13. Digital content industry
14. Creativity living industry
15. Popular music and cultural content industry
16. Other industries as designated by the central Competent Authority .
The content and scope of the industries in the preceding paragraph are to be
stipulated by the central Competent Authority in consultation with the central
relevant competent authorities.
Article 4 The “Cultural and Creative Enterprise” referred to in this Act means a legal entity ,
partnership, sole proprietorship or individual engaging in Cultural and Creative
Article 5 The “Competent Authority” referred to in this Act refers to the Council for Cultural
Affairs of the Executive Yuan in the central government, the municipality
government in municipalities, and county government in counties.
Article 6 The central Competent Authority shall formulate a development policy for Cultural
and Creative Industries and review and revise the policy every four years for the
Executive Yuan’ approval so as to be the policy basis to promote the development
of Cultural and Creative Industries.
The central Competent Authority shall , in conjunction with the central authority in
charge of the end enterprise concerned, establish a statistical scheme on the Cultural
and Creative Industries and publish annual report on Cultural and Creative Industries
every year .
Article 7 To promote the development of the cultural and creative industry , the Government
shall contribute to establish the Cultural and Creative Industry Development and
Research Institute. The establishment rule thereof is to be stipulated otherwise.
Article 8 The Government shall endeavor to develop Cultural and Creative Industries, and
secure the relevant and necessary funds.
Article 9 Certain portion of the National Development Fund shall be withdrawn to invest in
Cultural and Creative Industries.
The regulations governing the review and approval of the investment in the
preceding paragraph, withdrawal scheme, achievement index and the relevant
matters are to be stipulated by the central Competent Authority in conjunction with
the authority in charge of the end enterprise concerned.
Article 10 The Government shall promote the concept that cultural creativity is valuable fully
exploit and utilize cultural and creative assets, and further implement the related
When the economic utility of the expenditures spent by the Government on tangible
or intangible cultural and creative assets exceeds two years, the amount of that
expenditure shall be earmarked as an expense budget of capital items.
Each central authority in charge of the end enterprise concerned shall stipule ate
varieties of incentive or measures of assistance to support public and private
companies along with Cultural and Creative Enterprises, and to convert creative
works and cultural and creative assets to actual production or application.
Article 11 To nurture cultural and creative enterprise talents, the Government shall fully exploit
and exercise the human resource of cultural creativities, integrate varieties of
teaching and research resource, and encourage Cultural and Creative Industries to
proceed with cooperation on research and talent cultivation between industries,
government and academia.
The Government may assist local governments, colleges and Cultural and Creative
Enterprises to enrich cultural and creative talents, encourage the establishment of
relevant developmental facility in respect of Cultural and Creative Industries,
establish related courses, or proceed with creative experiments, creations,
exhibitions and performances.
Chapter 2 Assistance, Reward and Subsidy scheme
Article 12 The Competent Authority and the central authority in charge of the end enterprise
concerned may provide Cultural and Creative Enterprises with suitable assistances,
rewards or subsidies in respect of :
1. Formation of legal entity and relevant tax statement registration
2. Creation or research and development of products or services
3. Entrepreneurship and incubation
4. Improvements on agency system in the Cultural and Creative Industry
5. Circulation and application of intangible assets
6. Upgrade of operation and management capacity
7. Application of information technology
8. Cultivation of professional talents and recruitment of international talents
9. Enhancement of investment and commercial participants
10. Collaborative cooperation of enterprises
11. Expansion of markets
12. International cooperation and communication
13. Participation in domestic and overseas competition
14. Industry cluster
15. Utilization of public real estates
16. Collection of industry and market information
17. Promotion and dissemination of fine cultural and creative products or services
18. Protection and application of intellectual property rights
19. Assistance of reviving cultural and creative products and services
20. Other promotional matters on enhancing the development of Cultural and
The regulations regarding the subject, qualification, application scope, application
procedure, review standard, revocation, abolishment of subsidy and other relevant
matters of the assistances, rewards or subsidies indicated in the preceding paragraph
are to be stipulated by the central authorities in charge of end enterprises concerned.
Article 13 To elevate the citizens’ capacity for art and cultivate the popularities of cultural and
creative activities, the Government shall provide schools which are below the senior
high school level with artistic and cultural creativity appreciation courses and
arrange for relevant educational activities.
Article 14 To promote the consumption habits relating to arts and invigorate the Cultural and
Creative Industries, the central Competent Authority may earmark budgets to
subsidize students viewing and appreciation of artistic and cultural exhibition and
performance, and issue and distribute tickets to artistic and cultural experience
The target of the aforementioned subsidy and ticket distribution and the
implementation regulations thereof are to be stipulated by the central Competent
Article 15 The Government shall encourage the Cultural and Creative Enterprises to provide
original products or services at favorable prices so to develop domestic Cultural and
Creative Industries, and the price difference between the original price and the
favored one are to be subsidized by the central Competent Authority .
The identification and subsidy regulations regarding the original products or services
scope in the preceding paragraph are to be stipulated by the central Competent
Article 16 The central authorities in charge of the end enterprises concerned may reward or
subsidy the public to provide suitable space, set up each kind of creation, incubation
and exhibition and performance facility for usage by the Cultural and Creative
The reward or subsidy regulations i n the preceding paragraph are to be stipulated by
the central authorities in charge of the end enterprises concerned.
Article 17 When the Government procures cultural and creative products or services via the
method of public selection, the creativity and arts of the cultural and creative
products or services may be included as part of the evaluation factors.
Article 18 The competent authorities in charge of the stations or the relevant facilities of public
transportation systems shall preserve certain percentage of advertisement space at
the said stations or on the relevant facilities as priority space for cultural and creative
products or services. The advertisement space shall be of fered at a favorabl eprice.
The percentage and usage fee thereof are to be stipulated by the Competent
Article 19 The central Competent Authority shall coordinate with the related governmental
departments, financial institutions, and credit guarantee institutions to establish an
investment, loan, and credit guarantee scheme for the Cultural and Creative
Enterprises, and shall provide favorable measures to induce the infusion of private
funds to support those Cultural and Creative Enterprises in various operational
stages to acquire their needed funds.
The Government shall encourage business enterprises to invest in Cultural and
Creative Industries so to facilitate the cross-field communication in the areas of
operation strategy and management experience.
Article 20 To encourage Cultural and Creative Enterprises to establish their own brands and
actively cultivate the international markets, the central relevant competent
authorities in charge of end enterprises concerned may coordinate with each of their
overseas of fires to assist the Cultural and Creative Enterprises in establishing
international brand image, attending reputable international exhibitions and
performances, competitions, expositions, cultural arts festivals, etc., expanding the
related international markets, and promoting sales.
Article 21 To foster the development of Cultural and Creative Industries, the Government may
provide public cultural and creative assets that are under the custody and
management of the Government, and such assets may include books, historical
documentations, preserved cultural and historical relics or video and radio
information, by leasing, authorizing or through other measures so long as it does not
violate the relevant regulations on intellectual property right.
The management authority that provides the public cultural and creative assets in
accordance with the preceding paragraph shall create an inventory list on assets that
are being provided to the public, and shall publicize the said inventory information
in a suitable manner .
The management authority may preserve a portion of the benefits gained through its
compliance with the first paragraph and spend it on management maintenance,
technology research and development, and talent cultivation. Such expenditures
are exempted from the restriction set forth in Article 7 of National Property Act and
local government regulations on public property management.
If public cultural and creative assets are utilized for non-prof it purpose, the
management authority may provide the user with favorable prices.
The regulations or municipal rules regarding the lease, authorization, benefit
preservation and other relevant matters of public cultural and creative assets are to
be stipulated by the central authorities in charge of the end enterprises concerned,
municipality or county(city) competent authorities.
Article 22 To assist in securing locations for cultivating and supporting artistic creators and
their exhibition and performance, and when the required real estate is publicly
owned but not for public use, such real estate may be directly leased by the
management authority in charge after the approval of the relevant competent
authorities in charge of the end enterprises concerned. Such lease is to be
exempted from the restriction stipulated in Article 42 of National Property Act and
local government regulations on leasing methods of public property management.
Article 23 For a pledge on copyright originated from the Cultural and Creative Industries, the
establishment, transfer , alteration, extinguishment or disposition restriction on that
pledge may be registered with the copyright competent authority . If the pledge is not
registered, such pledge will not be a valid defense against any bonfires third party .
The foregoing provision will not apply if the pledge is extinguished by reason of a
merger , or is extinguished by the extinguishment of the copyright or the guaranteed
Any person may apply to review the preceding content registered.
The registration regulation in the preceding first paragraph and the review regulation
in the preceding second paragraph are to be stipulated by the Competent Authority
under the Copyright Act.
The copyright competent authority may appoint private institutions or groups to deal
with the matters stipulated in the preceding first and second paragraphs.
Article 24 If a copyright user uses its best effort but fails to obtain a valid authorization from
the copyright owner due to either the identity or the location of the copyright owner
being unknown, the user shall clarify the reason for its failure to obtain such valid
authorization to the copyright competent authority . After the completion of an
investigation conducted by the copyright competent authority and if as a result of the
investigation the user has obtained the permission and authorization from the
copyright competent authority , the user may utilize the work within the permitted
scope if it has withdrawn the amount needed for usage remuneration.
The copyright competent authority shall pronounce the authorization permission in
the preceding paragraph with suitable method and publish it on the government
The usage remuneration amount in the first paragraph shall be commensurate with
the freely negotiated amount of reasonable and payable usage remuneration for a
A replica of cultural and creative products which is made by obtaining the
authorization and permission in accordance with the first paragraph shall indicate the
permission date, number and the qualification and scope of the permissible usage
issued by the copyright competent authority .
The regulations regarding the application of permission and calculation method of
usage remuneration in the first paragraph and other matters which shall be complied
with are to be stipulated by the Competent Authority under the Copyright Act.
After obtaining the permitted authorization based on the first paragraph, if any
inaccuracy on the application is found, the copyright competent authority shall
revoke the permission.
After obtaining the permitted authorization based on the first paragraph, if the user
fails to utilize the work incompliance with the methods permitted by the copyright
competent authority , the copyright competent authority shall rescind the permission.
Article 25 The Government shall support in the establishment of cultural and creative villages,
and shall as a priority assist core creative and independent workers to situate in the
said villages. The Government shall , through the clustering effect by involving
different groups, further promote the development of Cultural and Creative
Chapter 3 Tax Incentives
Article 26 If a profit-seeking enterprise contributes and donates for the reasons stipulated in the
following and in an amount that is below NTD 10,000,000 or ten percent of the
amount of its income, such contribution and donation may be considered as
expenses or losses of the year of payment that are exempted from the restriction in
Sub-paragraph 2 of Article 36 of Income Tax Act:
1. Purchasing products or services originated by domestic Cultural and Creative
Enterprises, and donating to the students or minority groups through schools,
departments or other groups.
2. Cultural and creative activities held in distant regions.
3. Donating Cultural and Creative Enterprises to establish an incubation center .
4. Other matters identified by the central Competent Authority
The implementation regulations in the preceding paragraph will be stipulated by the
central Competent Authority and the central authorities in charge of the end
Article 27 To enhance the creativity of Cultural and Creative Industries, companies may deduct
or exempt f rom the payable tax by reason of their investment expense in research
and development of cultural creativity and talent cultivation in accordance with
relevant tax acts or other regulations.
Article 28 If the machinery and equipment imported f rom abroad by a cultural and creative
enterprise for its own use are not currently manufactured by local manufacturers as
specifically verified by the Ministry of Economic Affairs, they shall be exempted
from import duties.
Chapter 4 Appended Provisions
Article 29 The enforcement rules of this Act are to be stipulated by the central Competent
Article 30 The effective date of this Act is to be stipulated by the Executive Yuan otherwise.