Article 1
“Domestic motion pictures” shall refer to motion pictures produced in full or in part by domestic motion picture production enterprises and meeting the following conditions. These regulations shall be superseded, where applicable, by the terms of treaties or agreements:
1. More than half of key performers (leading and supporting) have documentation proving ROC citizenship.
2. The director and more than one-fourth of key performers (leading and supporting) have documentation proving ROC citizenship. Also, fewer than half of key performers (leading and supporting) are non-ROC citizens of same nationality.
3. Over one-third of the motion picture is filmed domestically, and at least one-third of key performers (leading and supporting) have documentation proving ROC citizenship. Meanwhile, no more than half of said film’s key performers (leading and supporting) are non-ROC citizens of the same nationality.
4. Post-production work (including but not limited to recording, editing, special effects, sound effects and printing) is completed within the ROC and at least one-third of key performers (leading and supporting) have documentation proving ROC citizenship. Also, no more than half of said film’s key performers (leading and supporting) are non-ROC citizens of the same nationality. This rule shall not apply where related post-production technology or facilities employed in the making of the film are not available domestically.
5. For animated films, domestic production costs exceed half of the total production cost, or more than half of the film’s producers have documentation proving ROC citizenship.

Article 2
“Non-domestic motion pictures” shall refer to all motion pictures that are not domestic motion pictures.

Article 3
The central competent authority shall review and determine which films are “domestic” and which are “non-domestic.”