This Regulation is promulgated according to the stipulation in Article 66, Paragraph 4 of the Statute for the Development of Tourist Enterprise (hereinafter referred to as the Statute).

Unless otherwise stipulated in laws or regulations, this Regulation applies to the management of tourist amusement enterprise.

A tourist amusement enterprise as defined in this Regulation refers to a profit-taking enterprise operating tourist amusement facilities under the approval of administrative authorities.

Tourist amusement facilities as defined in this Regulation refer to facilities used for the leisure and amusement activities of tourists located in designated scenic spots or tourism areas.

“Major investment projects” as referred to in Article 35 of the Statute and in these Regulations refers to projects which, in the application for establishment, are to occupy an area that matches one of the following conditions:
(1) Five hectares or more if situated on urban land.
(2) Ten hectares or more if situated on non-urban land.

Matters concerning the establishment, licensing, business administration, inspection, penalizing, and personnel administration of tourist amusement enterprises, except where other provisions of the Act or these Regulations stipulate their conduct by MOTC, shall be conducted by the local government of the special municipality, county or city. The division of responsibility therefor is as set out in the Appendix hereto.
The MOTC may commission the Tourism Administration, MOTC to conduct the matters referred to in the preceding paragraph; and, at the time of commissioning shall publish the matters commissioned and the legal basis of the commission in a government gazette.

• APPENDIX：Table of the Division of Authority and Responsibility for the Management of Tourist Amusement Enterprises.odt
• APPENDIX：Table of the Division of Authority and Responsibility for the Management of Tourist Amusement Enterprises.pdf