This Act was promulgated to promote the development of the museum enterprise to enable comprehensive museum functions, as well as to raise the level of professionalism, public nature, diversity, educational capability and international competitiveness in the enterprise, which will enhance the caliber of culture and history, science and nature, arts and humanities, etc., among members of the public and represents the cultural integrity of the nation.

Competent authorities referred to in this Act are: the Ministry of Culture (MOC) in the Central Government; the Municipal City Government in their respective Special Municipalities; and the City (County) Government of respective cities (counties).
Aspects prescribed by this Act relevant to authorities in the respective competent authorities shall be implemented by the respective competent authorities.

A museum, as defined by this Act, refers to permanent non-profit institutions open for utilization by members of the public through activities such as exhibitions and educational outreach, whose purposes include the archival preservation, restoration, and research of tangible and intangible artifacts from human activities or the natural environment.
The public nature of museums shall be upheld, with a diverse offering of services, content, and resources to members of the public.
The central competent authorities shall present quadrennial white papers on museum development policies for review and amendment, and to be submitted to the Executive Yuan for ratification, which shall provide a foundation for policies to advance museum development.
The central competent authorities shall establish a statistical database in conjunction with the central competent authority competent authorities for the reference of policy and operational promotion.

The museum shall undertake services including collection acquisition, maintenance, restoration, preservation, research, exhibition, personnel training, educational outreach, public service, and marketing management, in accordance with established objectives and developmental targets.
In the tasks outlined by the preceding paragraph, it may be necessary to engage scholars and experts in a professional panel of consultants to obtain a broad scope of opinions that would facilitate museum operations and development.
Regulations governing the formation and operation of relevant professional consultant panels shall be prescribed by the central competent authorities.

Museums are categorized as follows:
i. Public museums: established by the Central Government, Special municipal governments, city (county) governments, township (village, city) district offices, public juridical person, or public educational institutions.
ii. Private museums: established through applications by natural persons or private juristic persons.
Applications to establish private museums in item 2 of the preceding paragraph shall be submitted to the Special municipal, county (city) competent authorities. Application accreditation criteria, regulations and procedures relevant to the establishment, modification, closure, reporting, supervision, incentives, etc., shall be prescribed by the central competent authorities.
Museums established before the implementation of this Act will be exempt from the application procedures in the preceding paragraph.
Competent authorities shall conduct a census of unregistered institutions with museum potential in order to track and provide counsel to assist in their application for registration.
Regulations regarding public museums outlined in Article IX and Article XIV shall apply solely to museums established by legal entity foundations receiving government funding.

The central competent authorities shall establish museums of indigenous cultures in order to promote the sustainable development of indigenous culture, for the purpose of collection, preservation and research of literature, cultural artifacts, and history of indigenous peoples.

The central competent authority shall establish graded counseling guidelines for museums according to key criteria such as purpose, scale, collection, research, exhibition, as well as cultural and educational capabilities.
Except as otherwise stipulated in this Act, the competent authorities and target enterprise competent authorities shall provide professional advice, relevant technical assistance, personnel training programs, and financial grants to public and private museums as described in Article V, for the purpose of maintaining the quality of museum collections, improving collection management policies, and raising the research and exhibition potential of museums, in order to expand their educational scope.

The size, features, and capabilities of public museum shall be weighed and considered in personnel structure. Museum directors and other staff titles shall be prescribed and appointed as necessary and according to the qualifications of personnel.
Procedures for appointing professionals described in the preceding paragraph shall be stipulated in separate laws.