08/12/2025
2025 台北藝術產經論壇|精華摘要 ✦
專題座談|藝術資產化的跨域組成 ─ 藝術資產傳承之觀察
本場次由《典藏.古美術》總編輯藍玉琦主持,指出「藝術資產化」不是單一環節能完成,而是同時牽動收藏、博物館治理、畫廊市場、法律制度與科學鑑定等多層面。
首先,順益台灣美術館副館長林威城以「家族收藏→公共資產」為例,說明從捐贈與治理出發,再到修復、政策與金融整合,使私人收藏真正走向公共共享。
接著,張凱廸博士以阿波羅畫廊示例,透過典藏、研究與史料庫管理串聯藝術家系譜,並推動國際展出與新銳培育,讓市場流通與文化能見度得以並進。
最後,在制度與實務的面向上,王萱雅律師強調傳承關鍵在「價值認定」,如今藝術品鑑價、申報與移轉日漸頻繁,因此法規與稅務仍需更明確指引;與此同時,柯人鳳執行長則指出鑑價為制度信任基礎,必須由科學、法律與稅務共同支撐,才能使文化價值得以轉化為可傳承的資產。
This session was hosted by Yu-Chi LAN (Editor-in-Chief, ARTouch.GUMEISHU), who emphasized that “art assetization” cannot be achieved by a single sector; instead, it simultaneously involves private collecting, museum governance, gallery markets, legal frameworks, and scientific authentication.
To begin, Wei-Cheng LIN (Deputy Director, Shung Ye Museum of Formosan Fine Arts) used the transformation from “family collection → public asset” as an example, explaining how donation, governance, restoration, policy, and financial integration have enabled private collections to become publicly accessible.
Next, Dr. Ketty CHANG (Head of Apollo Art Gallery Taipei, Adjunct Assistant Professor, National Taiwan University of Arts) illustrated how archiving, research, and systematic management create a foundation for artist lineages, while international exhibitions and emerging-artist programs help expand visibility and strengthen circulation in the art market.
Finally, on legal and institutional dimensions, Hsuan-Ya WANG (Attorney at law, PwC Legal Taiwan; Member, Committee on Cultural and Art Law, Taipei Bar Association) stressed that determining value is central to inheritance and transfer, noting the increasing frequency of appraisal, declaration, and asset movement, which calls for clearer tax and regulatory guidance. Meanwhile, Renfeng KE (Executive Director, Taipei Art Economy Research Centre) pointed out that valuation is the starting point of institutional trust, requiring scientific examination, legal validation, and tax mechanisms to ensure cultural value can be transformed into a stable, inheritable asset.