Government Scientific and Technological Research and Development Results Ownership and Utilization Regulation Article 17
Income obtained by a R&D implementing unit through the management or utilization of R&D results must be handled in the following manner. If, however, the funding agency has reached a contractual agreement with the R&D implementing unit specifying different percentages or exemption from payment, and the agreement conforms to the goals and intents of this Act, the below requirements shall not apply.1. If the R&D implementing unit is a public school, private school, or public research agency (organization), it must pay 20% of income derived from R&D results to the funding agency.2. In the case of other R&D implementing units, 40% of income derived from R&D results must be paid to the funding agency.If, however, the funding agency's funding, payment, or investment is less than 50% of total project funding, the percentages of income must paid to the funding agency in the preceding paragraph, the funding agency and R&D implementing unit may negotiate a different contractual agreement or exemption from payment.Income paid to the funding agency as specified in the above two items may take the form of licensing fees, royalties, purchase fees, equity, or other rights and interests.
中文原文 政府科學技術研究發展成果歸屬及運用辦法第17條
執行研究發展之單位因管理或運用研發成果所獲得之收入，應依下列方式為之；但經資助機關與執行研究發展之單位約定以其他比率或以免繳方式為之，更能符合本法之宗旨或目的者，不在此限：
一、執行研究發展之單位為公、私立學校、公立研究機關（構）者，應將研發成果收入之百分之二十繳交資助機關。
二、其他執行研究發展之單位，應將研發成果收入之百分之四十繳交資助機關。
資助機關補助、委託或出資金額占計畫總經費百分之五十以下者，前項應繳交資助機關之比率，得由資助機關與執行研究發展之單位以契約約定或免繳之。
依前二項規定應繳交資助機關之收入，得以所獲得之授權金、權利金、價金、股權或其他權益為之。
一、執行研究發展之單位為公、私立學校、公立研究機關（構）者，應將研發成果收入之百分之二十繳交資助機關。
二、其他執行研究發展之單位，應將研發成果收入之百分之四十繳交資助機關。
資助機關補助、委託或出資金額占計畫總經費百分之五十以下者，前項應繳交資助機關之比率，得由資助機關與執行研究發展之單位以契約約定或免繳之。
依前二項規定應繳交資助機關之收入，得以所獲得之授權金、權利金、價金、股權或其他權益為之。