The purpose of this Regulation is to promote the development of
sports industry, foster an excellent business environment for
sports industry, actively enhance competitiveness to be in line
with the international arena, and establish a superior leisure
sports environment for the general public.
The development of the sports industry will be in accord with
the stipulations laid out in this Regulation. Other regulations
that serve the purpose of advancing sports industry development
will be prioritized.
The competent authority referred to in this Regulation is the
central competent authority for sports.
Sports enterprises stated in this Regulation refer to legal
persons, partnerships, solo ventures or individuals related to
the sports industry.
Sports associations stated in this Regulation refer to legally
registered non-profit organizations with the mission of
Sports industry stated in this Regulation refers to products or
services that facilitate the general public participating in
sports or in the capacity as spectators, or supportive services
that advance sports promotion, and enhance the physical and
mental well-being of the citizens, improve physical fitness and
quality of lifestyle:
1. Manufacturer of sports products or equipment.
2. Wholesalers and retailers of sports products or equipment.
3. Stadium operators.
4. Rental of sports products or equipment.
5. Construction of sports facilities.
6. Sports performances.
7. Professional sports.
8. Educational services for leisure sports.
9. Health care for sports.
10. Sports administrative services.
11. Sports media.
12. Sports information publishing.
13. Sports wagering.
14. Sports tourism.
15. Other industries approved by the competent authority.
The contents and scope of the aforementioned industries are
determined by the competent authority in conjunction with the
various central industry competent authorities.
Large-scale sports facilities stated in this Regulation refers
to sports facilities that fulfill certain conditions that
qualify them to be used in international competitions; its scope
is determined by the competent authority in conjunction with the
various central industry competent authorities.
The competent authority should formulate sports industry
development course and industry development plan, which is to be
reviewed every four years and reported to the Executive Yuan for
The competent authority should, in conjunction with the various
central industry competent authorities, establish sports
industry statistics and publish an annual sports industry report.
To promote the development of sports industry, the government
can donate to establish a Research Institute for Sports Industry
Development; its establishment guidelines will be determined
To encourage the development of sports industry, the competent
authority can adopt suitable counseling or incentive measures
with respect to the following affairs:
1. Incorporation and related tax registration
2. Creation or R&D of products or services.
3. Promotion and publicity of products or services.
4. Construction and operation of stadiums and sports facilities.
5. Development of professional talents and recruitment of
6. Development of sports associations.
7. Advancement of industry-academia cooperation.
8. Hosting of sporting events.
9. Import popular sports services, products and innovative
10. Establish a robust agent system.
11. Improve operation and management capabilities.
12. Utilize information technology.
13. Promote investment and invitation for tender.
14. Encourage cross-industrial cooperation.
15. Market expansion.
16. International cooperation and exchange.
17. Participate in domestic and international competitions.
18. Industry agglomeration.
19. Collecting industry and market information.
20. Intellectual property rights protection and usage.
21. Assist the consolidation of excellent traditional sports and
sporting activities of specific ethnic groups.
22. Expenditure in the participation or observation of sporting
events or activities.
23. Other affairs certified by the competent authority as
relating to the innovation in sports industry or promoting
Measures governing the counseling or incentive targets,
qualification, review criteria, application procedure, reward
measures and other pertinent affairs of the aforementioned
conditions are determined by the competent authority.
Outstanding athletes who are employed by sports enterprises or
business organizations that promote sports development or
provide sports related services are entitled to a maximum of 30%
subsidy in wages from the competent authority; the subsidy can
be allocated through the form of a project; each athlete is
entitled to a maximum of five years of subsidy.
The target, scope, determination criteria, subsidy procedure,
amount, method, restriction, repeal, termination, forced
repayment and other stipulated affairs of outstanding athletes
employed by the aforementioned sports enterprises or business
organizations are determined by the competent authority.
To nurture talents in sports enterprises, the government should
fully develop and utilize human resources of sports enterprises,
integrate various teaching and research resources, and encourage
the sports industry to conduct industry-government-academia
collaboration in R&D and talent development.
The government can assist local governments, universities and
sports industry in nurturing professional sports talents, and
encourage their establishment of relevant facilities, commence
related courses, or set in motion competitions, observations,
creative works and performances.
Respective central industry competent authorities can assist or
counsel civic organizations in the formulation of qualification
and professional standards for sports industry talents, based on
the development needs of the sports industry; these standards
will serve as reference for the talent development, recruitment
and proficiency assessment of talents.
Measures governing the targets, certification criteria,
evaluation standards, application procedure, approval agency and
other pertinent affairs of the aforementioned item are
determined by the various central industry competent authorities.
To encourage regular exercise habits in the citizens and to
invigorate the sports industry, the competent authority can
budget funds to subsidize students in participating or watching
competitive sports or performances, and provide sports
The implementation measures governing the aforementioned
subsidies and intended targets are determined by the competent
The competent authority should collaborate with pertinent
government agencies, financial institutions and credit guarantee
institutions to establish an economic channel for raising funds
and credit guarantee mechanism for the development of sports
industry, so as to ensure funds are available in the development
of sports enterprises.
The competent authority can subsidize those who introduce
relevant key technologies, develop international or domestic
brands, and assist in the innovation and development of sports
enterprises, as well as providing assistance in international
market expansion and promotional marketing.
Measures governing the targets, qualifications, evaluation
criteria, application procedures and other pertinent affairs of
the aforementioned item are determined by the competent
authority in consultation with the Ministry of Economic Affairs.
The government should assist in the establishment of sports
industry agglomeration, and formulate pertinent incentive
measures that prioritize the establishment of non-profit civic
sports association and professional architectural associations,
which in turn participate in the design, planning, operation and
utilization of the locale, and further the development of sports
enterprises through agglomeration effect.
Measures governing the planning, land development, rental,
commissioned operation and management of the aforementioned
sports industry agglomeration are determined by the competent
authority in conjunction with various central industry competent
The competent authority should provide professional counseling
resources to assist in the hosting, planning and operation of
key sporting events.
Measures governing the selection and assistance provided for the
aforementioned sporting event are determined by the competent
The competent authority can reward those who have significant
contribution to the attraction of sponsors for sporting events,
activities or the managing local stadiums.
Measures governing the aforementioned rewards are determined by
the competent authority.
Practitioners of the sports industry in terms of excellent
management or outstanding services are to be commended by the
competent authority; its measures are determined by the
Competent authorities for public transportation venues or
related facilities should reserve a certain portion of its
advertisement space to facilitate the provision of sports
products or services at a discounted rate; the corresponding
ratio and rate are determined by the competent authority.
Practitioners of the sports industry who possess unique
professional knowledge, attainments or achievements and are
qualified to teach can, in accordance with item 4 of article 17
of the University Act and item 2 of article 12 of the Junior
College Law, serve in teaching positions of relevant courses,
and are not subjected to restrictions of academic
qualifications; pertinent measures are determined by the
To assist the development of the sports industry and adapt to
changing business environment so as to encourage international
specialized or technical personnel to work in Taiwan, all
foreign sports industry related practitioners visiting Taiwan
for short-term business activities, technical instruction or
professional performance can, without employment by domestic
employers, be exempted from work permit application during their
Foreign personnel employed by the sports industry to conduct
specialized or professional works within the jurisdiction of the
Republic of China (Taiwan) should follow standard protocol, in
terms of application of work permits by employers and employee
conditions and necessary documents, which are similar to the
approval procedures of investment or registration of business
entities by overseas Chinese or foreign nationals.
To promote the development of the sports industry, the
government can rent, authorize or through other means provide
public assets such as its managed books, historic data,
reference materials or audio/visual information; however, no
intellectual property rights can be violated.
The agency responsible for the management of public assets in
the aforementioned item should provide public asset records
through an appropriate measure.
Profits obtained by management agency in accordance with
stipulations of item 1 can keep part of it as management
maintenance, technical research and talent development fees, and
is not restricted by article 7 of the National Property Act and
regulations pertaining to the rental of local government
When the public assets are used for non-profit purposes, the
management agency should provide discounted rates.
Measures or autonomous regulations governing the rental,
authorization, keeping of profits and other pertinent matters of
public assets are determined by the central industry competent
authority and direct municipalities or competent authorities of
The national non-public use land used during the sporting
events, activities or performances of sports enterprises can be
directly rented out through real estate management agency, after
approval from central industry competent authority through the
referral of the competent authority. It is not restricted by
article 42 of the National Property Act and regulations
pertaining to the rental of local government properties.
Ticket revenues from sporting events or activities organized by
sports associations that satisfy paragraph 5 of item 5 of
article 8 of the Value-added and Non-value-added Business Tax
Act will be entitled to tax exemption.
The aforementioned sporting events, scope of activity and
determination standards are determined by the competent
authority in conjunction with the Ministry of Finance.
To promote the development of the sports industry, R&D and
development expenditure pertaining to sports products or
services of enterprises are, in accordance with relevant tax
laws or other regulations, entitled to tax deduction.
Donations by business enterprises that accord with the following
conditions can be, pursuant to item 1 of article 36 of the
Income Tax Act, listed as expenditure with no cap on the amount:
1. Sports associations registered with the government.
2. Nurture and support sports teams or athletes.
3. Promote sporting activities of enterprise employees.
4. Donate to government agencies and all levels of educational
institutions to establish sports stadiums or facilities or
5. Purchase tickets to domestic sporting events, and donate to
students or disadvantaged groups through schools or non-profit
Implementation measures governing the aforementioned items and
other related affairs are determined by the competent authority
in conjunction with the Ministry of Finance.
Participation of civic organizations that satisfy article 4 of
the Act for Promotion of Private Participation in Infrastructure
Projects in the construction of major public infrastructure can
be handled based on stipulations of article 36 to 41 of the said
Matters pertaining to the appropriation of public land and
related affairs of civic organizations that operate and manage
large-scale sports facilities and are approved by the Executive
Yuan through the competent authority, should be handled in
accordance with relevant regulations of the Act for Promotion of
Private Participation in Infrastructure Projects.
Matters pertaining to the involvement of urban planning or
non-urban land usage amendments of civic organizations that
operate and manage large-scale sports facilities and are
approved by the competent authority, should be handled in
accordance with relevant regulations of the Act for Promotion of
Private Participation in Infrastructure Projects, Urban Planning
Act and Regional Plan Act.
Matters pertaining to the connection of road required by civic
organizations that operate and manage large-scale sports
facilities and are approved by the Executive Yuan through the
competent authority, should be coordinated and constructed by
the competent authority with relevant road competent
authorities, local government and other pertinent central
industry competent authorities.
To facilitate the development of stadiums, the competent
authority should establish a one-stop service in conjunction
with the various central industry competent authorities
regarding key investment cases.
Key investment cases in the aforementioned item are determined
by the competent authority in consultation with the various
central industry competent authorities.
The competent authority can, in accordance with regulations,
levy private land or appropriate public land for the
establishment of public facilities in the development of the
The coming into force for this Act is determined by the