organizations, political parties, and disabled persons’ organizations. Article 30: Participation in cultural life, recreation, leisure, and sport 131. Social and educational institutions under the MOE and cultural institutions and facilities under the Ministry of Culture have mostly completed the construction of accessible restrooms, reserved parking spaces, and accessible elevators and ramps. However, plans for dispersed wheelchair spaces have yet to be implemented. For example, the Taipei Music Center building cost NT $6 billion to build. Yet, most of the wheelchair spaces are concentrated in areas where the view is obscured, 114 which highlights the failure of the competent authority to ensure the equal rights of persons with disabilities to participate in cultural events. 132. For many years, the sports development for persons with disabilities has centered on cultivating elite athletes to participate in competitive sports. In contrast, the government has neglected the universal promotion of sports for persons with disabilities and failed to create environments to accommodate persons with different disabilities. Since 2017, the Sports Administration of the MOE has allocated a portion of its special budget under the Forward-Looking Infrastructure Development Program to subsidize the construction of 28 civic sports centers by local governments. 115 An additional 20 civic sports centers have been built through local fundraising. However, disabled persons’ organizations have expressed that these civic sports centers lack facilities, equipment, and professional instructors to accommodate persons with different disabilities. Persons with disabilities should have the same right to exercise, train and compete in various sports as everyone else. Therefore, the NHRC recommends that the MOE strengthen its efforts in promoting inclusive sports. 133. Although the government amended the Copyright Act to align with the Marrakesh Treaty in 2014, the number of e-books available to persons with visual impairments remains limited. Disabled persons’ organizations have expressed 114 115 Article titled “Away from View – The Inaccessibility of Accessible Seats in Taipei Pop Music Center” published in the China Times on September 1, 2020. Statistics released by the Sports Administration of the MOE on February 13, 2020 (Link: https://www.sa.gov.tw/PageContent?n=2418). 91