This Act is enacted for the establishment of the National Chang Kai-Shek Cultural Center (hereinafter referred to as “the Center”) to manage and operate the National Theater and Concert Hall, to ensure its role as a national performance art center, to enhance its national artistic and cultural image, to create international competitive advantages, to promote performance art and art education activities for the public, and to uplift cultural standards of the citizenry.

The Center is a non-departmental public body, and the supervisory authority of the Center is the Ministry of Education.

The scope of operation for the Center is as follows：
1. Management and operation of the National Theater and Concert Hall.
2. Planning, production and promotion of performance art activities.
3. Publication and issuance of audio-visual publications related to performance art and the cultivation of professional technicians and administrative personnel in performance art.
4. Management and operation of a ticket purchase system.
5. Promotion of international cultural cooperation and exchange.
6. Other operations related to performance art.

The funds for the Center shall come from：
1. Operational income.
2. Government subsidies.
3. Income from commissioned research and services provided.
4. Donations from domestic and foreign private and public organizations or individuals.
5. Other related income.
The government subsidies as mentioned of the above Subparagraph 2 mean personnel expenses, program expenses, marketing and promotion expenses, maintenance and purchase expenses for important facilities of building and fixtures, and other expenses for special repair or maintenance plans.
The donations as prescribed in Subparagraph 4 of Paragraph 1 shall be deemed as donations to the government.

The real estate used by the National Theater and Concert Hall shall remain national property and be entrusted by the supervisory authority to the Center for management.
After the establishment of the Center, the operation fund of the former National Chang Kai-Shek Cultural Center shall be abolished and its assets and liabilities shall, in addition to complying with Article 27, be assumed by the Center without being subject to the restrictions set forth in Article 25 and Article 88 of the Budget Act.