These Enforcement Rules are stipulated in accordance with Article 23 of the Motion Picture Act (hereinafter referred to as "the Act").

“Motion picture production enterprise,” as referred to in the Act, refers to an enterprise with the purpose of producing motion pictures; “motion picture distribution enterprise,” refers to an enterprise with the purpose of engaging in the buying, selling or rental of motion pictures.

Motion picture screening establishments shall abide by related regulations concerning security, sanitation, and fire prevention. They shall be overseen in this by the local competent authority, which shall abide by related regulations in carrying out said oversight.
Motion picture screening establishments shall provide the central competent authority and local competent authority with their company or business registration evidentiary documents, as well as the name and address of place(s) of screening establishments, number of individual theaters, and number of seats.
Where there are changes to the information mentioned in paragraph 2 above that is required to be sent to the competent authorities, said changes must be sent to the central competent authority and local competent authority.

The term “Motion picture advertisement” as referred to in the Act indicates trailers promoting a motion picture and other images that transmit a motion picture’s content.

The nation/region ascribed to a motion picture advertisement shall be the same as that ascribed to a motion picture on its ratings documents.

The term “screening time” as referred to in the Act refers to the length of the motion picture.

Aside from motion picture advertisements, the term "promotional material" as referred to in the Act refers to newspapers and periodicals, billboards, posters, still photographs, and any other materials for the motion picture taking the form of words, pictures, images, or promotional items.

Subparagraph 2 of Article 12 of the Act concerning a ratings change for a motion picture applies to motion pictures, during the period granted for screening, where plot changes are made such that a change is warranted.

When the copyright or distribution right of a motion picture is transferred, the transferee shall apply to the central competent authority for a change to be made to the ratings documents by submitting an application form, the original ratings document, the transfer contract, and the requisite fee.
The permitted period of public screenings on the original ratings document shall remain the same on the re-issued ratings document.

The central competent authority shall announce the content, format, and time of box-office statistics motion picture screening establishments must submit in accordance with Paragraph 1 of Article 13 of the Act.

Advertisements shall run for no more than twelve minutes for every film screening.
Advertisements as used here refer to film advertisements as well as other advertisements and slides of a non-promotional nature.
Where advertisements as mentioned in the first Paragraph exceed nine minutes in length, the remaining allotted time for advertisements must consist only of film advertisements.In addition, at least one film advertisement shall be for a domestically produced motion picture.

Motion picture screening establishments and motion pictures screeners may, in order to carry out the obligations stipulated in Paragraphs 1 and 2 of Article 15 of the Act, require that motion picture providers remit ratings documents which the central competent authority issued.

Where in Article 16 of the Act it states that motion picture screeners are not to screen motion pictures for profit, this indicates that while a motion picture is being screened by companies and business ventures, they shall not seek direct or indirect compensation from audience members.
Where films are being screened not by companies or business ventures, and compensation of a direct or indirect nature is sought from audience members, it shall be proved that the film is not being screened for profit.

These Enforcement Rules shall take effect from the date of their promulgation.