The "Cultural and Creative Industries Development Law," passed by the Legislative Yuan on January 7, 2010, is the first time the Taiwan government attempted to regard culture as an industry with an industrial thinking mindset. The present study begins with the transformation of the relationship between the state and culture embodied in the historical process, and illustrates the trajectory of the legislative thinking regarding how this single-line law emphasizes the connections among the state, culture, and industry. Second, the present study will explain the law's outline chapter by chapter regarding the relevant policy tools and contents of the law. Finally, the issues of the legislative aspects and the implementation of the law will be discussed. Future directions for modifications of the law will be proposed.