This Act is drafted to reward cultural and arts activities, protect culture and arts workers, support culture and arts business, and promote the development of culture and the arts.

“Supervisory authority” as referred to in this Act shall mean the Ministry of Culture (MOC) at the central level, the special municipality government at the special municipality level, and the county or city government at the county or city level.
Items listed in this Act are the object of the supervisory authority(ies) with related purview over them and as such, said agencies are to carry them out.

“Culture and the arts” as meant in this Act indicates lifestyles, values systems, and creative expressions found in a multicultural society.
“Culture and the arts” includes the following undertakings:
1. preserving, maintaining, passing on, and promoting cultural assets and traditional culture and the arts;
2. creating, performing, and promoting literature, visual arts, performing arts, acoustic arts, digital arts, and other formats;
3. passing on and promoting various national languages and cultures;
4. publishing and promoting text, sound, images, and other formats;
5. promoting and developing the creation and broadcast of films, music, and audiovisual culture;
6. researching, promoting, realizing, and developing multi-intelligence culture;
7. passing on and promoting community-building as well as local wisdom, knowledge, and culture;
8. establishing, running, and managing museums, libraries, performance venues, and other cultural organizations or spaces;
9. promoting and developing cultural education and artistic experiences;
10. conducting innovative development of culture-related technology, preserving cultural information, and deriving works and applications from said information;
11. promoting and developing local creative and/or cultural tourism;
12. promoting cultural exchanges with mainland China, Hong Kong, and Macao, and with other nations;
13. cultivating professional, administrative, and cross-disciplinary culture and arts personnel;
14. conducting surveys and research on culture and the arts; and
15. engaging in other work related to culture and the arts designated by the central competent authority.
“Culture and arts enterprises” shall indicate those organizations, schools, juridical persons, groups, or businesses engaged in the activities detailed above; arts and “culture workers” shall indicate those individuals engaged in the above activities.