Article 26-1
In order to nurture and support athletes, the central competent authority may open a dedicated bank account to handle matters related to donations for athletes made by individuals.
If an individual makes a donation for an athlete approved by the central competent authority through the dedicated bank account referred to in the previous paragraph, when that individual files their income tax return, they may list that donation as a tax deductible item in accordance with the following provisions:
1. A donation made without specifying a designated athlete is regarded as a donation to the government, and the full amount of that donation is listed as a tax deductible item;
2. A donation made for a specific designated athlete is regarded as a donation towards education, culture, public welfare, or to a charity institution or organization, in accordance with the provisions of Article 11 Paragraph 4 of the Income Tax Act, and the amount will be listed as a tax deductible item, in accordance with the provisions of Article 17, Paragraph 1, Subparagraph 2, Item 2-1 of the same law.
If an individual has an amount that satisfies the Income Tax Act requirements for listing as a deduction referred to in the previous paragraph, that amount is not included when calculating the total gift amount of the Estate and Gift Tax Act. 
Regulations governing the setting up of the dedicated bank account referred to in Paragraph 1, cash flow of money to and from the account, its custodian, use, allocation, audits and supervision, approval of the athletes referred to in Paragraph 2, use of the donations received, scope of deductions listed by an individual, (tax) deduction method, documentary evidence that must be submitted, and other related matters shall be prescribed by the central competent authority in conjunction with the Ministry of Finance.

Article 2
In this Act the term “competent authority” refers to the Ministry of Education at the central government level; or the municipal government in a municipality; or the county (city) government in a county (city).

Article 4
In this Act the term “sports industry” refers collectively to the sports-related industries listed below that provide products or services necessary for the public to engage in sports or view sports, or that provide supportive services that can promote sports development, and thereby enhance the citizens’ physical and mental health and improve their physical stamina and quality of life.
1. Professional or amateur sports.
2. Sports and leisure education services.
3. Sports communication media or information publishing.  
4. Sports demonstration performances.  
5. Sports tourism.
6. e-Sports.  
7. Sports gambling.  
8. Sports brokers, management consultancies, or administrative management.
9. Sports complex or facility construction.
10. Sporting goods or equipment manufacturing, wholesale and retail.
11. Sporting goods or equipment rental.
12. Sports and health care.
13. Any other Industry that has been determined by the central competent authority.
The details and the scope of the industries referred to in each subparagraph of the previous paragraph shall be prescribed by the central competent authority in conjunction with each central purpose-specific competent industry authority.
 

Article 5
In this Act the term “large-scale sports facility” refers to a sports construction of a considerable size that is built for major international sports events. The scope of such sports facilities shall be prescribed by the central competent authority in conjunction with each central purpose-specific competent industry authority.

Article 6
The central competent authority shall consult with each central purpose-specific competent industry authority and formulate the direction of sports industry development and industry development plans. Such directions and plans shall be reviewed and revised every four years and submitted to the Executive Yuan for approval.
The central competent authority shall consult with each central purpose-specific competent industry authority and set up a sports industry statistics database.  Statistical data shall be published periodically.

Article 7
To boost development of the professional sports industry, governments at all levels and state-owned businesses may make investments in conjunction with the national sports policy and sports industry development plans. The proportion of the shares held as a result of such investments is not permitted to exceed fifty percent.
Regulations governing the scope of and incentives for the investments referred to in the previous paragraph shall be prescribed by the central competent authority.

Article 8
The competent authority may provide appropriate guidance or incentive measures for engagement in the following matters to further sports industry development:  
1. Establishing cross-industry cooperation models to provide innovative products or innovative services;
2. Expanding international markets and establishing private brands;
3. Industry-academia cooperation, start-up incubators, and guidance for the sports industry;
4. Training and educating skilled professional personnel for the sports industry;
5. Establishing a platform for industry collaboration and information exchange, and collecting industry-related market information;
6. Using information technology to enhance the service quality of the sports industry and increase its competitiveness;
7. Providing loan interest subsidies and credit guarantees for the sports industry;
8. Increasing the number of spectators attending major international sports competitions;
9. Expenditure for public consumption of sports as a spectator or participant;      
10. Integrating local resources to promote sports industry development;
11. Construction, renovation, and operation of sports complexes and facilities;
12. Propagating sports industry research and development, production, marketing, popularity campaign, and licensing activities;
13. Other undertakings that boost sports industry development.
The regulations governing who the guidance or incentives referred to in the previous paragraph are intended for, the eligibility criteria, review and approval criteria, application procedure, forms of incentives, and other related matters shall be prescribed by the central competent authority after consultation with each central purpose-specific competent industry authority.

Article 9
The central competent authority may make a budget allocation to subsidize up to thirty percent of the salary paid to an outstanding athlete employed by a sports business or a profit-seeking enterprise to assist popularization of sports or provide sports-related services, on a case by case basis, for up to an accumulated total of five years of subsidy for each such person.
The regulations governing which sports businesses, profit-seeking enterprises, and outstanding athletes referred to in the previous paragraph may receive a subsidy, the scope, determination criteria, subsidy procedure, quotas, methods, restrictions, reasons for revocation or annulment, recovery of money, and other mandatory matters shall be prescribed by the central competent authority.

Article 10
The government shall fully develop and utilize the human resources of sports businesses, integrate various teaching and research resources, and encourage colleges, universities, and the sports industry to engage in industry-government-academia collaborations to undertake research and personnel training, in order to train and educate skilled sports business personnel.
The government may assist local governments, colleges, universities, and sports businesses to augment their professional sports personnel, and encourage them to build and acquire related facilities, offer related courses, or hold competitions, presentations of models to emulate, creative works, and exhibitions and demonstration performances.

Article 11
Each central purpose-specific competent industry authority may, in the light of sports industry development requirements, commission or guide and subsidize a private-sector organization to formulate competency benchmarks for skilled sports industry personnel, and promote international mutual recognition that private-sector units can refer to when undertaking skilled personnel training, recruitment, and performance appraisals.
Regulations governing what private-sector organizations may receive the commission or guidance and subsidies referred to in the previous paragraph, the eligibility criteria, review and approval criteria, application procedure, the review and approval authority, and other related matters shall be prescribed by each central purpose-specific competent industry authority.

Article 12
The competent authority may make a budget allocation for subsidies for students to participate in or watch sports competitions or demonstration performances in order to promote the habit of regular exercise among the citizens and invigorate the sports industry.
Regulations governing the subsidies referred to in the previous paragraph shall be prescribed by the central competent authority.

Article 13
The central competent authority shall work in conjunction with related government agencies, financial institutions, and credit guarantee institutions to set up preferred financing channels and credit guarantee mechanisms, to assist sports businesses to obtain the funds required to propagate sports services.

Article 14
The central competent authority may provide subsidies to sports businesses that introduce key techniques for the sports industry, develop international or private brands, and that help innovation and development of the sports industry, and it may provide assistance for the expansion of related international markets and for extending marketing and sales.
The regulations governing the intended recipients of the subsidies referred to in the previous paragraph, the eligibility criteria, review and approval criteria, application procedure, and other related matters shall be prescribed by the central competent authority after consultation with the Ministry of Economic Affairs.  

Article 15
The central competent authority shall assist municipal and county (city) governments, state-owned and private businesses, legal entities, or individuals to set up sports industry parks in accordance with the law, and consult with each respective central purpose-specific industry authority regarding the provision of necessary guidance, subsidies, and incentives. 
The regulations governing the intended recipients of the guidance, subsidies, and incentives referred to in the previous paragraph, the eligibility criteria, review and approval criteria, application procedure, and other related matters shall be prescribed by the central competent authority.

Article 16
The central competent authority shall provide professional guidance resources to assist the applications to hold, preparations, and operational management of major sports competitions.
The regulations governing the selection of the major sports competitions referred to in the previous paragraph and the assistance operations shall be prescribed by the central competent authority.

Article 20
A person who works in the sports industry who has sufficient special professional practical experience, expertise, or achievements to enable them to engage in teaching work may accept a position to teach related courses at an educational institution, based on the provisions of Article 17, Paragraph 4 of the University Act, and of Article 24, Paragraph 2 of the Junior College Act, and is not subject to the restrictions set out in the provisions related to the academic credentials required when appointing teachers.

Article 23
When sports competitions, activities, or exhibitions and demonstration performances organized by sports businesses require the use of state-owned non-public-use real estate, if the central competent authority has referred the matter to the central purpose-specific competent authority requesting approval that has been given, the supervisory agency responsible for that real estate may lease that real estate out without being subject to the restrictions of Article 42 of the National Property Act or ordinances governing the leasing out of state-owned real estate by local governments.  

Article 24
The income generated by sales of admission tickets to sports competitions or activities organized by sports organizations that satisfy the provisions of Article 8, Paragraph 1, Subparagraph 5 of the Value-added and Non-value-added Business Tax Act is exempt from having business tax levied.
The scope of the sports competitions and activities referred to in the previous paragraph and their determination standards shall be prescribed by the central competent authority in conjunction with the Ministry of Finance.

Article 26
Donations in any of the categories or for any of the purposes listed below made by a profit-seeking enterprise may be listed as expenses in accordance with the provisions of Article 36 Subparagraph 1 of the Income Tax Act, and there is no restriction on the amount that may be listed:
1. Donations made to a sports organization registered with the government;
2. For training or supporting sports teams or athletes;
3. For a business unit to organize sports activities for its own employees;
4. Donations made to government agencies and educational institutions at all levels for the acquisition of sports complexes and facilities or sports equipment and goods;
5. For purchasing tickets to sports competitions held in Taiwan and donating those tickets to educational institutions or non-profit organizations, which then donate the tickets to students or disadvantaged groups respectively.
The implementation regulations governing the matters referred to in the previous paragraph and other related matters shall be prescribed by the central competent authority in conjunction with the Ministry of Finance.

Article 31
In order to boost development of the sports complex industry, the central competent authority shall set up a dedicated window to handle major investment projects in conjunction with related central authorities.
The major investment projects referred to in the previous paragraph shall be determined by the central competent authority after consultation with related central authorities.

Article 33
The date of effect of this Act shall be prescribed by the Executive Yuan.
The amendments of this Act shall come into force from their promulgation date.

Article 17
(Deleted)

Article 18
(Deleted)