Sports Industry Development Act Article 15

The central competent authority shall assist municipal and county(city)governments, state-owned and private businesses, legal entities, or individuals to set up sports industry parks in accordance with the law, and consult with each respective central purpose-specific industry authority regarding the provision of necessary guidance, subsidies, and incentives.The regulations governing the intended recipients of the guidance, subsidies, and incentives referred to in the previous paragraph, the eligibility criteria, review and approval criteria, application procedure, and other related matters shall be prescribed by the central competent authority.
中文原文 運動產業發展條例第15條
中央主管機關應協助直轄市、縣(市)政府、公民營事業、法人或自然人依法設置運動產業園區,並會商各中央目的事業主管機關給予必要之輔導、補助、獎勵。
前項輔導、補助、獎勵之對象、資格條件、審核基準、申請程序及其他相關事項之辦法,由中央主管機關定之。

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