Cultural Heritage Preservation Act Article 94

The competent authorities shall encourage citizens to record, set up files of, teach about, promote and revitalize intangible cultural heritage.The competent authorities may grant subsidies for the activities under the preceding paragraph.
中文原文 文化資產保存法第94條
主管機關應鼓勵民間辦理無形文化資產之記錄、建檔、傳承、推廣及活化等工作。
前項工作所需經費,主管機關得補助之。

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