The purpose of this statute is to facilitate the development of tourism industry, promote Traditional culture, promote conservation of natural ecological awareness,achieve sustainable management of ecological and cultural characteristics unique to Taiwan, build international friendship, enhance the physical and mental health of citizens, and accelerate domestic economic growth.

The definitions of the terms used in this statute are as the following:
1. Tourism industry: the development, construction, and maintenance of tourism resources; the construction and renovation of tourism facilities; the provision of services and facilitation for tourist transportation, board and lodging; or the provision of services for the organization of international conferences and exhibitions of various kinds.
2. Tourists: persons engaged in traveling and sight-seeing.
3. Tourism location: a location other than a designated scenic spot in which tourists visit. Such a location shall be officially designated by the central administrative authority, having consulted with the competent authorities for the related matter. Such locations shall include scenic spots, tourist attractions, historical sites, museums, exposition venues and other locations suitable for sight-seeing.
4. Designated scenic spots: scenic spots or tourist attractions designated as such in accordance with the applicable procedures.
5. Ecological or cultural environment reserve: a unique natural monument impossible for artificial reconstruction, an ecological environment of fauna or flora that requires strict protection, or a special ecological or cultural reserve demonstrated by important prehistoric relics. Such reserves shall include: reserves for aboriginal peoples, restricted mountainous zones, wildlife preservation areas, resources preservation areas for aquatic products, natural reserves,scenic areas as well as the historical sites, special monuments and ecological preservation areas in national parks.
6. Tourism and amusement facilities: facilities provided in designated scenic spots or tourism locations with which tourists may engage in leisure or amusement activities.
7. Tourist hotel enterprise: a profit-taking enterprise that operates international tourist hotels or regular tourist hotels to provide tourists with lodging and related services.
8. Hotel enterprise: a profit-taking enterprise other than the tourist hotel enterprise that provides tourists with day or week lodging, rest for a brief period, and other services and charge on behalf of a variety of ways
9. Home stay facility: a lodging facility that is part of a family’s home, and provides tourists with an in-depth travel experience, that incorporates local culture, natural landscape, ecological environment, environmental resources, as well as agricultural, forestry, fishery or livestock farming activities. The goal is to allow tourists to experience local life and get to know the local people, including the home stay’s owners.
10. Travel agency: a profit-taking enterprise licensed by the central administrative authority to provide tourists with arranged travel schedule, board and lodging, tour guide, and to purchase transportation tickets and apply for travel documents and visas on tourists’ behalf, as well as to provide related services for remuneration.
11. Tourist amusement enterprise: a profit-taking enterprise approved by the administrative authority to operate tourist amusement facilities.
12. Tour guides: service personnel who execute the receiving or guiding of tourists on their journey in the R.O.C. for remuneration.
13. Tour managers: service persons who execute the guiding of tourist groups visiting foreign destinations for remuneration.
14. Professional guides: professional persons stationed by the competent authorities for the related matters at ecological or cultural environment reserves to preserve, maintain and explain domestically unique natural, ecological and cultural resources.
15. Foreign language tour guide: for the purpose of promoting the service quality of the international tourism industry. Professional persons who have a foreign language proficiency, that stationed by the competent authorities for the related matters at ecological or cultural environment reserves to explain domestically unique natural, ecological and cultural resources with foreign language.

For the purpose of this statute, the administrative authority refers to Ministry of Transportation and Communication (MOTC) on the central government level, Municipal governments on the level of self-government of municipalities under the direct jurisdiction of the Executive Yuan, or County or Township governments on the Hsien self-government level.

The Tourism Bureau shall be established by the central administrative authority for the purpose of overseeing national tourism affairs. The organization of the Bureau shall be regulated in a separate law.
When practically necessary, Municipal governments and County or Township governments, for the purpose of overseeing tourism affairs under its respective jurisdiction, may establish tourism agency.

The central administrative authority on tourism is responsible for the international advertising and promotion of the tourism industry. Should seek internationalization, localization and regional equalization.
It may establish overseas administrative offices at appropriate locations or cooperate with private organizations to this end. When the demand in foreign markets so requires.
The central administrative authority may commission juristic person to conduct international promotion of the tourism industry, marketing campaigns, and market information collection. The central administrative authority shall promulgate regulations concerning operating conditions, qualifications, supervision and management, and other related matters required of the commissioned juristic person.
International advertising or promotion campaigns for tourism industry launched by private organizations or profit-taking enterprises shall comply with related laws and be supervised by the central administrative authority in accordance with the regulations promulgated by the central administrative authority.
In order to enhance international promotion and to facilitate international tourists, the central administrative authority, or its authorized tourism agency, may sign tourism cooperation agreements with foreign tourism agencies to intensify regional cross-border tourism cooperation. The former authority or agency may also engage in the exchange of business operation know-how with countries or areas within the respective regions.

For the purpose of effectively and proactively developing the tourism industry, the central administrative authority shall conduct annual surveys on the tourism market and collect market information and promptly disclose, to be used as reference for developing national policies on the tourism industry.
To maintain the tourist areas, environmental quality and natural and cultural landscapes specific area of ecological landscape area, too, as the need to import growth management mechanisms that regulate the proper amount of tourists, recreation behavior and permit the development of strength, included in the management plan.