Fundamental Science and Technology Act Article 18

To further the development of scientific and technological research in the private sector, the government may take measures to provide monetary, tax, and financial incentives.
中文原文 科學技術基本法第18條
為促進民間科學技術研究發展,政府得提供租稅、金融等財政優惠措施。

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