Cultural Fundamental Act Article 24
Governments at all levels are to increase their cultural budgets, ensure that appropriation is strictly followed, and appropriately allocate and use cultural funds while continuing to augment the budget needed for cultural development.The Ministry of Culture shall establish a Cultural Development Fund to handle matters related to cultural development and public media.
中文原文 文化基本法第24條
各級政府應寬列文化預算，保障專款專用，合理分配及運用文化資源，持續充實文化發展所需預算。
文化部應設置文化發展基金，辦理文化發展及公共媒體等相關事項。
文化部應設置文化發展基金，辦理文化發展及公共媒體等相關事項。