Parking Facility Act Article 34

To encourage private sector to construct public parking facilities, the government authorities shall provide awards or necessary assistances in respect to parking facility land acquisition, banking, tax exemption, planning, and design techniques as well as public infrastructure support. The award measures shall be prescribed in accordance with relevant laws.
中文原文 停車場法第34條
主管機關為鼓勵民間興建公共停車場,應就停車場用地取得、資金融通、稅捐減免、規劃設計技術、公共設施配合等予以獎勵或協助;其獎助措施,另以法律定之。

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