Sports Industry Development Act Article 12

The competent authority may make a budget allocation for subsidies for students to participate in or watch sports competitions or demonstration performances in order to promote the habit of regular exercise among the citizens and invigorate the sports industry.Regulations governing the subsidies referred to in the previous paragraph shall be prescribed by the central competent authority.
中文原文 運動產業發展條例第12條
為培養國民運動習慣,並振興運動產業,主管機關得編列預算補助學生參與或觀賞運動競技或表演。
前項補助辦法,由中央主管機關定之。

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