Cultural Fundamental Act Article 21
The nation shall establish, staff, and fund a cultural administration organization, and shall arrange for schools, legal persons, networks, communities, NGOs, and cultural and arts groups to promote cultural work. Township (where applicable: town, city, district) offices shall appoint a unit or person to be in charge of cultural administration, as part of which it/he/she shall be responsible for cultural planning, guidance, and promotional matters.Where the nation budgets funds for awards, financial support, commissioning, and other support measures for individuals, groups, or juridical persons, it shall give priority consideration to doing so through appropriate juridical persons, organizations, and groups in the cultural and arts sphere. It shall also take an arm’s-length approach that respects the autonomy of cultural expression.
中文原文 文化基本法第21條
國家應健全文化行政機關之組織，配置充足之人事與經費，並結合學校、法人、網絡、社群、非政府組織及文化藝術團體，共同推展文化事務。
鄉（鎮、市、區）公所應指定文化行政專責單位或人員，負責文化事務之規劃、輔導及推動事宜。
國家以文化預算對人民、團體或法人進行獎勵、補助、委託或其他捐助措施時，得優先考量透過文化藝術領域中適當之法人、機構或團體為之，並應落實臂距原則，尊重文化表現之自主。
鄉（鎮、市、區）公所應指定文化行政專責單位或人員，負責文化事務之規劃、輔導及推動事宜。
國家以文化預算對人民、團體或法人進行獎勵、補助、委託或其他捐助措施時，得優先考量透過文化藝術領域中適當之法人、機構或團體為之，並應落實臂距原則，尊重文化表現之自主。