文化創意產業發展法
中華民國99年2月3日華總一義字第09900022451號總統令制定公布
第一章 總則
第一條 為促進文化創意產業之發展，建構具有豐富文化及創意內涵之社會環境，運用科技與
創新研發，健全文化創意產業人才培育，並積極開發國內外市場，特制定本法。
文化創意產業之發展，依本法之規定。其他法律規定較本法更有利者，從其規定。
第二條 政府為推動文化創意產業，應加強藝術創作及文化保存、文化與科技結合，注重城鄉
及區域均衡發展，並重視地方特色，提升國民文化素養及促進文化藝術普及，以符合
國際潮流。
第三條 本法所稱文化創意產業，指源自創意或文化積累，透過智慧財產之形成及運用，
具有創造財富與就業機會之潛力，並促進全民美學素養，使國民生活環境提升之
下列產業：
一、視覺藝術產業。
二、音樂及表演藝術產業。
三、文化資產應用及展演設施產業。
四、工藝產業。
五、電影產業。
六、廣播電視產業。
七、出版產業。
八、廣告產業。
九、產品設計產業。
十、視覺傳達設計產業。
十一、設計品牌時尚產業。
十二、建築設計產業。
十三、數位內容產業。
十四、創意生活產業。
十五、流行音樂及文化內容產業。
十六、其他經中央主管機關指定之產業。
前項各款產業內容及範圍，由中央主管機關會商中央目的事業主管機關定之。
第四條 本法所稱文化創意事業，指從事文化創意產業之法人、合夥、獨資或個人。
第五條 本法所稱主管機關：在中央為行政院文化建設委員會；在直轄市為直轄市政府；在縣
（市）為縣（市）政府。
第六條 中央主管機關應擬訂文化創意產業發展政策，並每四年檢討修正，報請行政院核定，
作為推動文化創意產業發展之政策依據。
中央主管機關應會同中央目的事業主管機關建立文化創意產業統計，並每年出版文化
創意產業年報。
第七條 為促進文化創意產業之發展，政府應捐助設立財團法人文化創意產業發展研究院；
其設置條例另定之。
第八條 政府應致力於發展文化創意產業，並保障其發展所需之經費。
第九條 國家發展基金應提撥一定比例投資文化創意產業。
前項投資之審核、撥款機制與績效指標等相關事項之辦法，由中央主管機關會同相關
目的事業主管機關定之。
第十條 政府應推廣文化創意有價之觀念，充分開發、運用文化創意資產，並落實於相關政策
。
政府用於有形或無形之文化創意資產支出，經濟效用年限達二年以上者，應劃編為
資本門經費預算。
各中央目的事業主管機關應訂定各項獎勵或輔導措施，以協助公民營企業及文化創意
事業，將創意成果及文化創意資產，轉化為實際之生產或運用。
第十一條 為培育文化創意事業人才，政府應充分開發、運用文化創意人力資源，整合各種教學
與研究資源，鼓勵文化創意產業進行產官學合作研究及人才培訓。
政府得協助地方政府、大專校院及文化創意事業充實文化創意人才，並鼓勵其建置
文化創意產業相關發展設施，開設相關課程，或進行創意開發、實驗、創作與展演。
第二章 協助及獎補助機制
第十二條 主管機關及中央目的事業主管機關得就下列事項，對文化創意事業給予適當之協助、
獎勵或補助：
一、法人化及相關稅籍登記。
二、產品或服務之創作或研究發展。
三、創業育成。
四、健全經紀人制度。
五、無形資產流通運用。
六、提升經營管理能力。
七、運用資訊科技。
八、培訓專業人才及招攬國際人才。
九、促進投資招商。
十、事業互助合作。
十一、市場拓展。
十二、國際合作及交流。
十三、參與國內外競賽。
十四、產業群聚。
十五、運用公有不動產。
十六、蒐集產業及市場資訊。
十七、推廣宣導優良文化創意產品或服務。
十八、智慧財產權保護及運用。
十九、協助活化文化創意事業產品及服務。
二十、其他促進文化創意產業發展之事項。
前項協助、獎勵或補助之對象、條件、適用範圍、申請程序、審查基準、撤銷、廢止
補助及其他相關事項之辦法，由中央目的事業主管機關定之。
第十三條 為提升國民美學素養及培養文化創意活動人口，政府應於高級中等以下學校提供美學
及文化創意欣賞課程，並辦理相關教學活動。
第十四條 為培養藝文消費習慣，並振興文化創意產業，中央主管機關得編列預算補助學生觀賞
藝文展演，並得發放藝文體驗券。
前項補助、發放對象與實施辦法，由中央主管機關定之。
第十五條 為發展本國文化創意產業，政府應鼓勵文化創意事業以優惠之價格提供原創產品或
服務；其價差由中央主管機關補助之。
前項原創產品或服務範圍之認定與補助相關辦法，由中央主管機關定之。
第十六條 中央目的事業主管機關得獎勵或補助民間提供適當空間，設置各類型創作、育成、
展演等設施，以提供文化創意事業使用。
前項獎勵或補助辦法，由中央目的事業主管機關定之。
第十七條 政府機關辦理文化創意產品或服務之採購，其採公開評選方式者，得將文化創意產品
或服務之創意、美學列為評選項目。
第十八條 公有公共運輸系統之場站或相關設施之主管機關，應保留該場站或相關設施一定比率
之廣告空間，優先提供予文化創意產品或服務，以優惠價格使用；其比率及使用費率
，由主管機關定之。
第十九條 中央主管機關應協調相關政府機關（構）、金融機構、信用保證機構，建立文化創意
事業投資、融資與信用保證機制，並提供優惠措施引導民間資金投入，以協助各經營
階段之文化創意事業取得所需資金。
政府應鼓勵企業投資文化創意產業，促成跨領域經營策略與管理經驗之交流。
第二十條 中央目的事業主管機關為鼓勵文化創意事業建立自有品牌，並積極開拓國際市場，
得協調各駐外機構，協助文化創意事業塑造國際品牌形象，參加知名國際展演、競賽
、博覽會、文化藝術節慶等活動，並提供相關國際市場拓展及推廣銷售之協助。
第二十一條 為促進文化創意產業之發展，政府得以出租、授權或其他方式，提供其管理之圖書、
史料、典藏文物或影音資料等公有文化創意資產。但不得違反智慧財產權相關法令
規定。
依前項規定提供公有文化創意資產之管理機關，應將對外提供之公有文化創意資產
造冊，並以適當之方式對外公開。
管理機關依第一項規定取得之收益，得保留部分作為管理維護、技術研發與人才培育
之費用，不受國有財產法第七條及地方政府公有財產管理法令規定之限制。
利用人係為非營利目的而使用公有文化創意資產時，管理機關得採優惠計價方式辦理
。
公有文化創意資產之出租、授權、收益保留及其他相關事項之辦法或自治法規，由
中央目的事業主管機關、直轄市或縣（市）主管機關定之。
第二十二條 政府機關為協助文化創意事業設置藝文創作者培育、輔助及展演場所所需公有非公用
不動產，經目的事業主管機關核定者，不動產管理機關得逕予出租，不受國有財產法
第四十二條及地方政府公有財產管理法令相關出租方式之限制。
第二十三條 以文化創意產業產生之著作財產權為標的之質權，其設定、讓與、變更、消滅或處分
之限制，得向著作權專責機關登記；未經登記者，不得對抗善意第三人。但因混同、
著作財產權或擔保債權之消滅而質權消滅者，不在此限。
前項登記內容，任何人均得申請查閱。
第一項登記及前項查閱之辦法，由著作權法主管機關定之。
著作權專責機關得將第一項及第二項業務委託民間機構或團體辦理。
第二十四條 利用人為製作文化創意產品，已盡一切努力，就已公開發表之著作，因著作財產權人
不明或其所在不明致無法取得授權時，經向著作權專責機關釋明無法取得授權之情形
，且經著作權專責機關再查證後，經許可授權並提存使用報酬者，得於許可範圍內
利用該著作。
著作權專責機關對於前項授權許可，應以適當之方式公告，並刊登政府公報。
第一項使用報酬之金額應與一般著作經自由磋商所應支付合理之使用報酬相當。
依第一項規定獲得授權許可完成之文化創意產品重製物，應註明著作權專責機關之
許可日期、文號及許可利用之條件與範圍。
第一項申請許可、使用報酬之詳細計算方式及其他應遵行事項之辦法，由著作權法
主管機關定之。
依第一項規定，取得許可授權後，發現其申請有不實情事者，著作權專責機關應撤銷
其許可。
依第一項規定，取得許可授權後，未依著作權專責機關許可之方式利用著作者，著作
權專責機關應廢止其許可。
第二十五條 政府應協助設置文化創意聚落，並優先輔導核心創作及獨立工作者進駐，透過群聚
效益促進文化創意事業發展。
第三章 租稅優惠
第二十六條 營利事業之下列捐贈，其捐贈總額在新臺幣一千萬元或所得額百分之十之額度內，
得列為當年度費用或損失，不受所得稅法第三十六條第二款限制：
一、購買由國內文化創意事業原創之產品或服務，並經由學校、機關、團體捐贈學生
或弱勢團體。
二、偏遠地區舉辦之文化創意活動。
三、捐贈文化創意事業成立育成中心。
四、其他經中央主管機關認定之事項。
前項實施辦法，由中央主管機關會同中央目的事業主管機關定之。
第二十七條 為促進文化創意產業創新，公司投資於文化創意研究與發展及人才培訓支出金額，
得依有關稅法或其他法律規定減免稅捐。
第二十八條 文化創意事業自國外輸入自用之機器、設備，經中央目的事業主管機關證明屬實，
並經經濟部專案認定國內尚未製造者，免徵進口稅捐。
第四章 附則
第二十九條 本法施行細則，由中央主管機關定之。
第三十條 本法施行日期，由行政院另定之。
http://www.moc.gov.tw/law.do?method=find&id=247
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Law for the Development of the Cultural and Creative Industries
Date: 2010/2/3
Ref. No.: Hua-Zong-Yi-Yi-Zi 09900022451
Chapter 1 General Principle
Article 1 This Act is enacted to foster the development of Cultural and Creative Industries, to
establish a social environment with abundant culture and creativity, to utilize the
technology and create researches and developments, to strengthen talent cultivation
of the Cultural and Creative Industries, and to actively exploit the domestic and
overseas market.
The development of Cultural and Creative Industries shall proceed pursuant to the
provisions in this Act. If there exists more favorable provisions than the content of
this Act, the said provisions shall apply.
Article 2 To promote the Cultural and Creative Industries, the Government shall strengthen
artistic creation and cultural preservation, reinforce the combination of culture and
technology, emphasize on a balance development between cities, counties and
regions, value local characteristics, elevate the citizens’ capacity for cultural
appreciation, and enhance the popularity of cultural art so to comply with the
international trends.
Article 3 The “Cultural and Creative Industries” referred to in this Act means the following
industries that originate from creativity or accumulation of culture which through the
formation and application of intellectual properties, possess potential capacities to
create wealth and job opportunities, enhance the citizens’ capacity for arts, and
elevate the citizens’ living environment:
1. Visual art industry
2. Music and performance art industry
3. Cultural assets application and exhibition and performance facility industry
4. Handicrafts industry
5. Film industry
6. Radio and television broadcast industry
7. Publication industry
8. Advertisement industry
9. Product design industry
10. Visual communication design industry
11. Designer fashion industry
12. Architecture design industry
13. Digital content industry
14. Creativity living industry
15. Popular music and cultural content industry
16. Other industries as designated by the central Competent Authority.
The content and scope of the industries in the preceding paragraph are to be
stipulated by the central Competent Authority in consultation with the central
relevant competent authorities.
Article 4 The “Cultural and Creative Enterprise” referred to in this Act means a legal entity,
partnership, sole proprietorship or individual engaging in Cultural and Creative
Industries.
Article 5 The “Competent Authority” referred to in this Act refers to the Council for Cultural
Affairs of the Executive Yuan in the central government, the municipality
government in municipalities, and county government in counties.
Article 6 The central Competent Authority shall formulate a development policy for Cultural
and Creative Industries and review and revise the policy every four years for the
Executive Yuan’s approval so as to be the policy basis to promote the development
of Cultural and Creative Industries.
The central Competent Authority shall, in conjunction with the central authority in
charge of the end enterprise concerned, establish a statistical scheme on the Cultural
and Creative Industries and publish annual report on Cultural and Creative Industries
every year.
Article 7 To promote the development of the cultural and creative industry, the Government
shall contribute to establish the Cultural and Creative Industry Development and
Research Institute. The establishment rule thereof is to be stipulated otherwise.
Article 8 The Government shall endeavor to develop Cultural and Creative Industries, and
secure the relevant and necessary funds.
Article 9 Certain portion of the National Development Fund shall be withdrawn to invest in
Cultural and Creative Industries.
The regulations governing the review and approval of the investment in the
preceding paragraph, withdrawal scheme, achievement index and the relevant
matters are to be stipulated by the central Competent Authority in conjunction with
the authority in charge of the end enterprise concerned.
Article 10 The Government shall promote the concept that cultural creativity is valuable fully
exploit and utilize cultural and creative assets, and further implement the related
policies.
When the economic utility of the expenditures spent by the Government on tangible
or intangible cultural and creative assets exceeds two years, the amount of that
expenditure shall be earmarked as an expense budget of capital items.
Each central authority in charge of the end enterprise concerned shall stipulate
varieties of incentive or measures of assistance to support public and private
companies along with Cultural and Creative Enterprises, and to convert creative
works and cultural and creative assets to actual production or application.
Article 11 To nurture cultural and creative enterprise talents, the Government shall fully exploit
and exercise the human resource of cultural creativities, integrate varieties of
teaching and research resource, and encourage Cultural and Creative Industries to
proceed with cooperation on research and talent cultivation between industries,
government and academia.
The Government may assist local governments, colleges and Cultural and Creative
Enterprises to enrich cultural and creative talents, encourage the establishment of
relevant developmental facility in respect of Cultural and Creative Industries,
establish related courses, or proceed with creative experiments, creations,
exhibitions and performances.
Chapter 2 Assistance, Reward and Subsidy scheme
Article 12 The Competent Authority and the central authority in charge of the end enterprise
concerned may provide Cultural and Creative Enterprises with suitable assistances,
rewards or subsidies in respect of:
1. Formation of legal entity and relevant tax statement registration
2. Creation or research and development of products or services
3. Entrepreneurship and incubation
4. Improvements on agency system in the Cultural and Creative Industry
5. Circulation and application of intangible assets
6. Upgrade of operation and management capacity
7. Application of information technology
8. Cultivation of professional talents and recruitment of international talents
9. Enhancement of investment and commercial participants
10. Collaborative cooperation of enterprises
11. Expansion of markets
12. International cooperation and communication
13. Participation in domestic and overseas competition
14. Industry cluster
15. Utilization of public real estates
16. Collection of industry and market information
17. Promotion and dissemination of fine cultural and creative products or services
18. Protection and application of intellectual property rights
19. Assistance of reviving cultural and creative products and services
20. Other promotional matters on enhancing the development of Cultural and
Creative Industries.
The regulations regarding the subject, qualification, application scope, application
procedure, review standard, revocation, abolishment of subsidy and other relevant
matters of the assistances, rewards or subsidies indicated in the preceding paragraph
are to be stipulated by the central authorities in charge of end enterprises concerned.
Article 13 To elevate the citizens’ capacity for art and cultivate the popularities of cultural and
creative activities, the Government shall provide schools which are below the senior
high school level with artistic and cultural creativity appreciation courses and
arrange for relevant educational activities.
Article 14 To promote the consumption habits relating to arts and invigorate the Cultural and
Creative Industries, the central Competent Authority may earmark budgets to
subsidize students viewing and appreciation of artistic and cultural exhibition and
performance, and issue and distribute tickets to artistic and cultural experience
events.
The target of the aforementioned subsidy and ticket distribution and the
implementation regulations thereof are to be stipulated by the central Competent
Authority.
Article 15 The Government shall encourage the Cultural and Creative Enterprises to provide
original products or services at favorable prices so to develop domestic Cultural and
Creative Industries, and the price difference between the original price and the
favored one are to be subsidized by the central Competent Authority.
The identification and subsidy regulations regarding the original products or services
scope in the preceding paragraph are to be stipulated by the central Competent
Authority.
Article 16 The central authorities in charge of the end enterprises concerned may reward or
subsidy the public to provide suitable space, set up each kind of creation, incubation
and exhibition and performance facility for usage by the Cultural and Creative
Enterprises.
The reward or subsidy regulations in the preceding paragraph are to be stipulated by
the central authorities in charge of the end enterprises concerned.
Article 17 When the Government procures cultural and creative products or services via the
method of public selection, the creativity and arts of the cultural and creative
products or services may be included as part of the evaluation factors.
Article 18 The competent authorities in charge of the stations or the relevant facilities of public
transportation systems shall preserve certain percentage of advertisement space at
the said stations or on the relevant facilities as priority space for cultural and creative
products or services. The advertisement space shall be offered at a favorable price.
The percentage and usage fee thereof are to be stipulated by the Competent
Authority.
Article 19 The central Competent Authority shall coordinate with the related governmental
departments, financial institutions, and credit guarantee institutions to establish an
investment, loan, and credit guarantee scheme for the Cultural and Creative
Enterprises, and shall provide favorable measures to induce the infusion of private
funds to support those Cultural and Creative Enterprises in various operational
stages to acquire their needed funds.
The Government shall encourage business enterprises to invest in Cultural and
Creative Industries so to facilitate the cross-field communication in the areas of
operation strategy and management experience.
Article 20 To encourage Cultural and Creative Enterprises to establish their own brands and
actively cultivate the international markets, the central relevant competent
authorities in charge of end enterprises concerned may coordinate with each of their
overseas offices to assist the Cultural and Creative Enterprises in establishing
international brand image, attending reputable international exhibitions and
performances, competitions, expositions, cultural arts festivals, etc., expanding the
related international markets, and promoting sales.
Article 21 To foster the development of Cultural and Creative Industries, the Government may
provide public cultural and creative assets that are under the custody and
management of the Government, and such assets may include books, historical
documentations, preserved cultural and historical relics or video and radio
information, by leasing, authorizing or through other measures so long as it does not
violate the relevant regulations on intellectual property right.
The management authority that provides the public cultural and creative assets in
accordance with the preceding paragraph shall create an inventory list on assets that
are being provided to the public, and shall publicize the said inventory information
in a suitable manner.
The management authority may preserve a portion of the benefits gained through its
compliance with the first paragraph and spend it on management maintenance,
technology research and development, and talent cultivation. Such expenditures
are exempted from the restriction set forth in Article 7 of National Property Act and
local government regulations on public property management.
If public cultural and creative assets are utilized for non-profit purpose, the
management authority may provide the user with favorable prices.
The regulations or municipal rules regarding the lease, authorization, benefit
preservation and other relevant matters of public cultural and creative assets are to
be stipulated by the central authorities in charge of the end enterprises concerned,
municipality or county (city) competent authorities.
Article 22 To assist in securing locations for cultivating and supporting artistic creators and
their exhibition and performance, and when the required real estate is publicly
owned but not for public use, such real estate may be directly leased by the
management authority in charge after the approval of the relevant competent
authorities in charge of the end enterprises concerned. Such lease is to be
exempted from the restriction stipulated in Article 42 of National Property Act and
local government regulations on leasing methods of public property management.
Article 23 For a pledge on copyright originated from the Cultural and Creative Industries, the
establishment, transfer, alteration, extinguishment or disposition restriction on that
pledge may be registered with the copyright competent authority. If the pledge is not
registered, such pledge will not be a valid defense against any bona fide third party.
The foregoing provision will not apply if the pledge is extinguished by reason of a
merger, or is extinguished by the extinguishment of the copyright or the guaranteed
credit right.
Any person may apply to review the preceding content registered.
The registration regulation in the preceding first paragraph and the review regulation
in the preceding second paragraph are to be stipulated by the Competent Authority
under the Copyright Act.
The copyright competent authority may appoint private institutions or groups to deal
with the matters stipulated in the preceding first and second paragraphs.
Article 24 If a copyright user uses its best effort but fails to obtain a valid authorization from
the copyright owner due to either the identity or the location of the copyright owner
being unknown, the user shall clarify the reason for its failure to obtain such valid
authorization to the copyright competent authority. After the completion of an
investigation conducted by the copyright competent authority and if as a result of the
investigation the user has obtained the permission and authorization from the
copyright competent authority, the user may utilize the work within the permitted
scope if it has withdrawn the amount needed for usage remuneration.
The copyright competent authority shall pronounce the authorization permission in
the preceding paragraph with suitable method and publish it on the government
report.
The usage remuneration amount in the first paragraph shall be commensurate with
the freely negotiated amount of reasonable and payable usage remuneration for a
general work.
A replica of cultural and creative products which is made by obtaining the
authorization and permission in accordance with the first paragraph shall indicate the
permission date, number and the qualification and scope of the permissible usage
issued by the copyright competent authority.
The regulations regarding the application of permission and calculation method of
usage remuneration in the first paragraph and other matters which shall be complied
with are to be stipulated by the Competent Authority under the Copyright Act.
After obtaining the permitted authorization based on the first paragraph, if any
inaccuracy on the application is found, the copyright competent authority shall
revoke the permission.
After obtaining the permitted authorization based on the first paragraph, if the user
fails to utilize the work in compliance with the methods permitted by the copyright
competent authority, the copyright competent authority shall rescind the permission.
Article 25 The Government shall support in the establishment of cultural and creative villages,
and shall as a priority assist core creative and independent workers to situate in the
said villages. The Government shall, through the clustering effect by involving
different groups, further promote the development of Cultural and Creative
Enterprises.
Chapter 3 Tax Incentives
Article 26 If a profit-seeking enterprise contributes and donates for the reasons stipulated in the
following and in an amount that is below NTD 10,000,000 or ten percent of the
amount of its income, such contribution and donation may be considered as
expenses or losses of the year of payment that are exempted from the restriction in
Sub-paragraph 2 of Article 36 of Income Tax Act:
1. Purchasing products or services originated by domestic Cultural and Creative
Enterprises, and donating to the students or minority groups through schools,
departments or other groups.
2. Cultural and creative activities held in distant regions.
3. Donating Cultural and Creative Enterprises to establish an incubation center.
4. Other matters identified by the central Competent Authority
The implementation regulations in the preceding paragraph will be stipulated by the
central Competent Authority and the central authorities in charge of the end
enterprises concerned.
Article 27 To enhance the creativity of Cultural and Creative Industries, companies may deduct
or exempt from the payable tax by reason of their investment expense in research
and development of cultural creativity and talent cultivation in accordance with
relevant tax acts or other regulations.
Article 28 If the machinery and equipment imported from abroad by a cultural and creative
enterprise for its own use are not currently manufactured by local manufacturers as
specifically verified by the Ministry of Economic Affairs, they shall be exempted
from import duties.
Chapter 4 Appended Provisions
Article 29 The enforcement rules of this Act are to be stipulated by the central Competent
Authority.
Article 30 The effective date of this Act is to be stipulated by the Executive Yuan otherwise.
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