Act for the Development of Tourism Article 48

In the event that private organizations seek loans for operating tourist amusement enterprise, tourist hotel or hotel enterprises, and the application submitted by the central administrative authority to the Executive Yuan is approved by the latter, the central administrative authority may negotiate with related authorities or financial institutions for favorable loan contracts to address the needs of tourism development policies.
中文原文 發展觀光條例第48條
民間機構經營觀光遊樂業、觀光旅館業、旅館業之貸款經中央主管機關報請行政院核定者,中央主管機關為配合發展觀光政策之需要,得洽請相關機關或金融機構提供優惠貸款。

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