Cultural Fundamental Act Article 26
The Ministry of Culture shall draft regulations concerning what is to be addressed in bid documents for cultural purchases made by government agencies, public schools, and government-owned enterprises so as to maintain cultural and artistic value, ensure the rights of culture and arts workers, and spur the professional development of culture and the arts. Said regulations shall not run counter to the stipulations of treaties or agreements in force.Where funding is provided to juridical persons or groups for cultural purposes for government agencies, public schools, and publicly run enterprises, the stipulations of the Government Procurement Act shall not apply, but the funding organization shall conduct oversight. The Ministry of Culture shall determine the scope of and regulations for oversight.
中文原文 文化基本法第26條
為維護文化藝術價值、保障文化與藝術工作者權益及促進文化藝術事業發展，政府機關（構）、公立學校及公營事業辦理文化藝術之採購，其採購之招標文件所需載明事項、採購契約範本、優先採購之方式及其他相關事項之辦法，由文化部定之。
但不得違反我國締結之條約或協定之規定。
法人或團體接受政府機關（構）、公立學校及公營事業補助辦理藝文採購，不適用政府採購法之規定。
但應受補助者之監督；其辦理原則、適用範圍及監督管理辦法，由文化部定之。
但不得違反我國締結之條約或協定之規定。
法人或團體接受政府機關（構）、公立學校及公營事業補助辦理藝文採購，不適用政府採購法之規定。
但應受補助者之監督；其辦理原則、適用範圍及監督管理辦法，由文化部定之。