The Act for Industrial Innovation, amended and promulgated on June 18, 2014, requires that a company applying for tax credit for research and development expenditures shall not materially violate the laws relating to environmental protection, labor or food safety and sanitation. It also states that the competent authority shall require a company to return the incentives or subsidies obtained during the period when such non-compliance occurs. “Regulations Governing Application for Tax Credits for Corporate Research and Development Expenditures”, authorized by the Act for Industrial Innovation and amended on May 6, 2014, is amended accordingly to apply to the cultural and creative industries, in addition to the above amendment of the Act for Industrial Innovation.