The Motion Picture Act Article 1

Motion picture industry is deemed part of the cultural industry. This Act has been formulated to provide guidance and financial incentives to, and oversight of, the motion picture industry,to promote the artistic and cultural development of motion pictures.
中文原文 電影法第1條
電影事業為文化事業,為輔導、獎勵及管理電影事業,促進電影藝術及文化發展,特制定本法。

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