In order to increasing competitiveness of international tourism and attracting more tourists, gambling-related tourism is one of the plans which are executed by many developed countries. The Legislative Yuan of Republic of China passed an amendment Act No.10-2 to the Off-Shore Island Development in January 2009 which allows off-shore islands to build casinos as a part of an international tourist resort area. Its facilities should also include international tour hotels, amusement facilities, international convention and exhibition centers, shopping malls, and other tourism-related services. A special permission is given to those who operate and engage in tourist casinos do not apply to the provisions of the Penal Code.