The competent authorities may grant incentives or subsidies for the following conduct:
1. Donating private monuments, historic buildings, commemorative buildings, archaeological sites or any land upon which they are erected, natural landscapes, or natural monuments to the government.
2. Donating private national treasures or significant antiquities to the government.
3. Discovering buildings under Article 33, potential archaeological sites under Article 57, ownerless articles deserving of the designation of antiquities under Article 76, or zones deserving of the designation of natural landscapes or natural monuments under paragraph 1 of Article 88, and immediately reporting the same to the competent authorities for handling.
4. Making achievements in conserving or teaching about cultural heritage.
5. Making significant contributions to promotion of cultural heritage preservation.
6. Voluntarily applying for designation of private antiquities, which then pass the review of the central competent authority and are designated national treasures or significant antiquities by the authorities in accordance with Article 68.
The regulations for granting incentives and subsidies under the preceding paragraph shall be stipulated by the Ministry of Culture or the COA separately.

Monuments, archaeological sites, historic buildings, commemorative buildings, and the land upon which they are erected shall be exempted from house tax and land value tax.
The house tax and land value tax imposed upon groups of buildings, historic sites, cultural landscapes, and the land upon which they are erected may be deducted up to 50 percent. The regulation related to scope, criteria, and procedures of such tax deduction shall be stipulated by the municipality directly under the jurisdiction of the central government, county or city competent authorities at the municipality level or the county/city level and be reported to the Ministry of Finance for recordation.

Transfer for inheritance of the ownership of a private monument, historic building, commemorative building, or archaeological site and the land upon which it is erected shall be exempt from estate tax.
The preceding paragraph shall apply to inheritance of private monuments, historic buildings, commemorative buildings, or archaeological sites prior to the promulgation of this Act, and to inheritance occurring after the promulgation of this Act with the estate tax thereon not yet assessed or the assessment not yet final.

Donated or sponsored funds for restoration, reuse, management or conservation of monuments, historic buildings, commemorative buildings, buildings within monument preservation zones, archaeological sites, groups of buildings, historic sites, cultural landscapes, or antiquities may be catalogued as itemized deductions or expenses in full in the tax return for the then current year in accordance with Item 2, Subparagraph 2, Paragraph 1 of Article 17, or Subparagraph 1 of Article 36 of the Income Tax Act, and there is no restriction on the deductible amounts of such donated or sponsored funds.
The donated and sponsored funds as referred to in the preceding paragraph shall be delivered to the competent authorities, the National Culture and Art Foundation, or the culture foundations of the municipal, county or city governments for use in restoration, reuse, management and conservation under the preceding paragraph in collaboration with the relevant agencies and institutions. The donated and sponsored funds shall not be used for any purpose other than those designated by the donors or sponsors.

Where individuals, legal entities, groups or institutions rent public monuments, historic buildings, commemorative buildings, and buildings inside monument preservation zones, archaeological sites, groups of buildings, historic sites, or cultural landscapes and contribute funds to restore the same, the rental payable may be exempt in whole or in part. The amounts to be exempted shall be subject to periodical review of the competent authorities on the basis of the management and conservation done. The regulations governing such deduction shall be stipulated by the central competent authority.