On December 23, 2025, Taiwan’s Legislative Yuan passed the AI Basic Act, and on January 14, the Act was officially promulgated and entered into force by President William Lai Ching-te. The law, consisting of only 20 clauses, is intended to lay the groundwork for building a ‘smart nation’ by fostering human-centric artificial intelligence research and industry development with an emphasis on constituting a safe application environment with fundamental rights protection, in order to balance the needs of the citizens’ quality of life and the nation’s sustainable development while safeguarding national cultural values and social ethics and promoting international competitiveness.