National Sports Act Article 44

To promote national sports, governments at all levels shall establish diverse, inclusive, and accessible public sports facilities and provide equipment suitable for users of different ages and abilities. These facilities shall be subject to the guidance and evaluation of the respective competent authorities.The central competent authority shall determine regulations governing the establishment requirements for the public sports facilities in the preceding paragraph, and their facility standards, safety measures, personnel requirements, emergency response procedures, equipment inspection and maintenance, insurance, evaluation, incentives, and other matters.
中文原文 國民體育法第44條
各級政府為推行國民運動,應普設多元友善公共運動設施,並提供適性適齡器材;其業務受各該主管機關之指導及考核。
前項公共運動設施之設置條件、設施規範、安全措施與人員規範、緊急事故處理、設備檢修、保險、考核、獎勵及其他應遵行事項之辦法,由中央主管機關定之。

English translation for reference only; the Chinese text prevails. Not legal advice.