The agency (organization) arranging for the construction of a public building or launch of a major construction project shall also provide for public art to create an aesthetic environment. The fee for this shall not be less than one percent of the total cost of the building or public construction project.
The arranging agency (organization) shall, when providing for public art, consider the opinions of the artistic creator when drafting a public art management plan, regularly inspect the public artwork, and draft a budget each year for said inspections.
Where special circumstances hold for a public building or major construction project referenced in Paragraph 1, a review committee may agree to omit the need to provide public art or allow for less than the one percent minimum. Related or remaining funds shall be remitted to a fund or dedicated account set up by supervisory agencies at all levels and used for culture and arts related business.
Where owners, managers, or users of a building open to the public show excellence in providing public art, they should be rewarded.
Regulations governing the definition, form of provision, rewards, review committee, and other related matters concerning public art in the preceding four paragraphs shall be drafted by the central supervisory authority in cooperation with the Public Construction Commission and Ministry of the Interior.
Where the arranging agency acts counter to the stipulations of Paragraph 1 and Paragraph 2, the supervisory authority shall inform the arranging agency of the time limit within which it should make amends. Should it fail to do so by the given time limit, a fine of between NT$100,000 and NT$500,000 will be levied.

The supervisory authority and educational supervisory authority shall promote cultural education and artistic experiences. Development of classes and activities and their execution and promotion should include participation by schools at all levels, culture and arts workers and enterprises, cultural and educational organizations, cultural and educational venues, and communities.

The government shall integrate resources to strengthen appropriate juridical persons, organizations, and groups in the field of culture and improve alimentary mechanisms. It shall use society’s power to innovate and create a collective support system for community building.

When culture and arts workers or enterprises are engaged in culture and arts affairs and need to use real property belonging to public or nationally owned enterprises, the public property management organization or nationally owned enterprise may lease said property and need not abide by the restrictions of Article 43 of the National Property Act or local government regulations on public property management. Rent shall be charged at a reduced rate or obviated, and other appropriate land tax or house tax incentives may be applied.
Regulations governing the form, period, and reduced rate or obviation of rent shall be decided by the central competent authority in cooperation with the Ministry of Finance, nationally owned enterprise supervisory authority, and local supervisory agencies.
Self-governing measures covering the limit, scope, standards, and procedures for reducing or obviating land and house tax as addressed in Paragraph 1 are to be drafted by the supervisory authority of each special municipality, city, or county, which will then report to the Ministry of Finance.
Regulations concerning the reduction or obviation of land and house tax may be in place for up to five years. This may be extended, depending on circumstances, by the Executive Yuan one time within six months prior to the end of the period.

The supervisory authority(ies) with related purview shall assist culture and arts workers and enterprises with research, innovation, production, and cross-disciplinary cooperation and use information and communications technology to distribute Taiwan’s cultural content.
The central supervisory authority shall work with supervisory agencies with related purview on utilizing information and communications technology to create and distribute the nation’s cultural content for culture and arts workers and enterprises by offering awards and grants and shall also promote distribution of Taiwan’s culture internationally.

The government shall utilize technology to promote participation in culture, maintain the equal rights of different groups, and develop a cultural civil society for the digital era. While protecting information and ensuring information security, the government shall expedite making information public and authorizing its use, improve original cultural content production for the digital era, and promote innovative development of culture-related technologies.

The government shall, taking culture as the base, prepare and integrate resources and create links to local culture so as to develop cultural tourism and promote local creativity.
The central supervisory authority shall conduct statistical surveys on cultural tourism and regularly review cultural tourism policy.

The government shall encourage culture and arts workers and enterprises to join culture and arts-related international organizations, and support culture and arts-related international organizations to establish offices or branches in Taiwan.
The government shall encourage culture and arts workers and enterprises to hold international cooperation and exchange activities to expand cultural and public diplomacy.

The central supervisory authority shall collect figures annually on supervisory agencies with related purview, culture and arts organizations, groups, enterprises, and related personnel. From this, it shall draft and regularly make public indices on cultural and arts enterprises. These will help the government remain current on trends affecting culture and the arts and can be used as reference in crafting policy.