Cultural Fundamental Act Article 15
The nation shall promote the economic development of culture, doing its utmost to establish a base for the substantial economic development of culture, and shall establish related award, funding, investment, tax incentive, and other policies and regulations that spur development.
中文原文 文化基本法第15條
國家應促進文化經濟之振興，致力以文化厚實經濟發展之基礎，並應訂定相關獎勵、補助、投資、租稅優惠與其他振興政策及法規。