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 overseas market.
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.

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 international trends.

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.

The “ Cultural and Creative Enterprise ” referred to in this Act means a legal entity, partnership, sole proprietorship or individual engaging in Cultural and Creative Industries.

“Competent authority” as referred to this Act shall mean the Ministry of Culture at the central government level, the municipal government at the directly-controlled municipality level, and the county/city level in counties/cities.

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 ’ s 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.

To increase the application and commercialization of cultural content, and to spur the development of the cultural and creative industry, the government shall establish a dedicated agency to handle related business.

The Government shall endeavor to develop Cultural and Creative Industries, and secure the relevant and necessary funds.

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.

The Government shall promote the concept that cultural creativity is valuable fully exploit and utilize cultural and creative assets, and further implement the related policies.
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 stipulate 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.

The government shall do its utmost to ensure the people’s right to access to cultural and creative activities and shall ensure that ticket distribution to artistic and cultural performances is regular.
Those selling tickets for more than their face value or set price shall be liable, depending on the number of tickets, for a fine by the Competent Authority of between 10 and 50 times the face value or set price of the ticket.
Where fraudulent information is provided via computer or other equipment or other irregularities occur when purchasing tickets or obtaining claim tickets to artistic or cultural events, the penalty shall be a maximum three years’ imprisonment with possibility of parole, a fine of no more than NT$3 million, or both.
The Competent Authority may request that police agencies dispatch personnel to conduct investigations or crack down on the activities described in the preceding two Paragraphs.
When the Competent Authority is informed of infractions under the second and third Paragraphs of this Article, in addition to keeping the identifying information of the informant strictly confidential, it may, at its discretion, offer a reward. Confidentiality of the identifying information of the informant is also to be maintained during any related lawsuit.
Regulations governing scope of authority, processing time, confidentiality, informant rewards and other compliance matters concerning the processing of informant reports are to be drafted and issued by the central Competent Authority.

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.