Culture and the Arts Reward and Promotion Act Article 21

The government shall, taking culture as the base, prepare and integrate resources and create links to local culture so as to develop cultural tourism and promote local creativity.The central supervisory authority shall conduct statistical surveys on cultural tourism and regularly review cultural tourism policy.
中文原文 文化藝術獎助條例第21條
政府應以文化內涵為基礎,整備各項資源,連結在地文化,發展文化觀光,推動地方創生。
中央主管機關應辦理文化觀光相關統計調查,並定期檢討文化觀光政策。

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