Development of the Cultural and Creative Industries Act Article 10

The Government shall promote the concept that cultural creativity is valuable fully exploit and utilize cultural and creative assets, and further implement the related policies.When the economic utility of the expenditures spent by the Government on tangible or intangible cultural and creative assets exceeds two years, the amount of that expenditure shall be earmarked as an expense budget of capital items.Each central authority in charge of the end enterprise concerned shall stipulate varieties of incentive or measures of assistance to support public and private companies along with Cultural and Creative Enterprises, and to convert creative works and cultural and creative assets to actual production or application.
中文原文 文化創意產業發展法第10條
政府應推廣文化創意有價之觀念,充分開發、運用文化創意資產,並落實於相關政策。
政府用於有形或無形之文化創意資產支出,經濟效用年限達二年以上者,應劃編為資本門經費預算。
各中央目的事業主管機關應訂定各項獎勵或輔導措施,以協助公民營企業及文化創意事業,將創意成果及文化創意資產,轉化為實際之生產或運用。

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