Fundamental Science and Technology Act Article 13

Part of the research and development results and its income from such scientific and technological research and development projects that have been conferred to the government under subsidy, commission, or funding from the central government, or under scientific and technological research and development budgets prepared by public research institutes (organizations) in accordance with law, shall be appropriated in accordance with the budgeting procedures of the subsidiary units to the National Science and Technology Development Fund for safekeeping and use.Certain percentage of the National Science and Technology Fund shall be allocated to promote the popularization of scientific knowledge to the general public. Regulations governing the matters of such popularization shall be prescribed by the competent science and technology authority at the central government.The Academia Sinica may apply to its competent authority for approval to establish an Academia Sinica Research Fund.Aside from part of the research and development results and its income mentioned in Paragraph 1 of this Article that shall be appropriated to the National Science and Technology Development Fund for safekeeping and use, any part of the research and development results and its income that have been conferred to the Academia Sinica, shall be appropriated in accordance with the budgeting procedures of the subsidiary units to the Academia Sinica Research Fund mentioned in the preceding Paragraph.
中文原文 科學技術基本法第13條
中央政府補助、委託、出資或公立研究機關(構)依法編列科學技術研究發展預算所進行之科學技術研究發展,其研究發展成果及其收入歸屬政府部分,應循附屬單位預算程序撥入國家科學技術發展基金保管運用。
前項基金運用,應編列一定比例之經費推廣科學知識普及化,其執行辦法由中央科技主管機關定之。
中央研究院得報請其主管機關核准設置科學研究基金。
第一項研究發展成果及其收入,除應撥入國家科學技術發展基金保管運用部分外,歸屬於中央研究院部分,得循附屬單位預算方式撥入前項之科學研究基金。

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