The purpose of this Act is to promote healthy development of body and mind, protect their interest, and increase the welfare of children and adolescence (youth).

Children and youth in this Act are people below the age of eighteen. Children are aged below twelve, and youth are regarded as between twelve and eighteen.

Parents or guardians are responsible for the protection and education of children and youth, and should cooperate and assist any measure conducted by authorized agencies, competent authorities, welfare institutes, and groups for children and youth relating to this Act.

The government, public/private institutes and groups shall assist parents and guardians of children and youth or other people who take care of children and youth to keep healthy as well as encourage healthy physical and mental development. They shall also provide necessary services and measures for children and youth who need protection, assistance, guidance, treatment, early intervention, life-rehabilitation services for the disabled and other special needs.

The government, public/private institutes, and groups shall make the best interest of children and youth their first consideration and balance their opinions according to each individual’s mental maturity when dealing with relevant affairs; the relevant protection and assistance shall be the top priority.
In the case of unlawful invasion, the government shall properly assist and protect the rights and interests of children and youth.

Authorized agencies as referred to in this Act mean the Ministries of Health and Welfare in the central government; Municipal Government in municipalities; and Counties (cities) falling under the Government of the counties (cities).

For the affairs/issues specified in this Act, authorized agencies and competent authorities shall take responsibility for the needs of children and youth. They shall show respect for cultural diversity and actively plan for the welfare of children and youth while fully cooperating with the relevant authorized agencies on matters relating to the welfare of children and youth.
Authorized agencies and competent authorities shall be in charge of safeguarding children and youth and implementing measures to prevent accidents and injuries. The division of authority and responsibilities are as follows:
1. Authorized agencies are responsible for the planning, promotion and supervision of affairs concerning the related welfare policies for children and youth.
2. Authorized agencies in charge of health are responsible for affairs regarding mother and child health, fertility care, notification of premature babies, follow-up visits and care services, early intervention for children with developmental problems, the mental health of children and youth, medical care, rehabilitation, health insurance, etc.
3. Authorized agencies in charge of education are responsible for affairs regarding the education of children and youth and related subsidies, special education, preschool education, safety education, family education, alternative education, career education, recreational education, gender equality education, social education, protection of interests of children and youth in school, after-school care for children, etc.
4. Authorized agencies in charge of labour are responsible for affairs regarding the maintenance of labour conditions for youth aged under fifteen and the occupational training, employment preparation, employment services, and the maintenance of labour conditions for youth aged above fifteen, or youth who have just graduated from junior high school, etc.
5. Authorized agencies in charge of construction, public works and fire-fighting are responsible for maintaining the welfare and rights of children and youth in matters relating to construction management, public facilities, public safety, building environment, fire safety management, recreational facilities, restrooms for parents with infants, etc.
6. Authorized agencies in charge of police are responsible for the affairs of children and youth concerning the safeguarding of their personal security, the prevention of law-breaking, missing children and youth, assisting helpless children and youth in finding their parents and guardians, etc.
7. Authorized agencies in charge of legal affairs are responsible for the affairs regarding the prevention of children committing crimes and those children and youth that break laws subject to correctional measures, protection of victims, etc.
8. Authorized agencies in charge of transportation and communications are responsible for affairs regarding the transportation safety of children and youth, inspection of toddler’s special vehicles, public parking, etc.
9. Authorized agencies in charge of communication and audio-visual media are responsible for the affairs regarding the protection of communication and audiovisual rights and interests of children and youth, in the fields of planning and promotion of content rating, etc.
10. Authorized agencies in charge of household registration are responsible for affairs regarding the identification of information and household registration for children and youth, etc.
11. Authorized agencies in charge of finance are responsible for the affairs regarding tax reduction and exemptions for welfare institutes for children and youth, etc.
12. Authorized agencies in charge of commerce are responsible for the affairs regarding the planning, promotion and supervision of property trust services offered to children and youth.
13. Authorized agencies in charge of economic affairs are responsible for the affairs regarding the establishment of standard relevant commodities, non-mechanical recreational facilities, gaming software rating, etc.
14. Authorized agencies in charge of sports are responsible for the affairs regarding the sporting activities of children and youth.
15. Authorized agencies in charge of culture are responsible for the affairs regarding the art and cultural activities of children and youth, the protection of reading and audio-visual rights of children and youth, publications and recording ratings, etc.
16. Competent authorities shall implement other welfare measures for children and youth based on their respective authority.

The central authorized agencies are in charge of the affairs described in the following points except for those that the central competent authorities shall be in charge of based on their authority as stipulated by the law:
1. Planning, recommendation, and distribution of the national welfare policies, regulations, and programs for children and youth.
2. Supervision and coordination between special municipal or county (city) governments regarding the implementation that concerns the welfare of children and youth.
3. Allocation and subsidization of the central welfare budget for children and youth.
4. Planning, rewards and evaluation of the welfare affairs of children and youth.
5. Planning of training for professionals in the welfare of children and youth.
6. Communication, exchange, and cooperation with international welfare affairs regarding children and youth.
7. Planning of protection services for children and youth.
8. Establishment, supervision, and guidance of the central and national welfare institutes for children and youth.
9. Planning and supervision of other related topics regarding the national welfare of children and youth.

The special municipal or county (city) authorized agencies are in charge of the affairs described in the following points except for those that the local competent authorities shall be in charge of based on their authority as stipulated by the law:
1. Planning, recommendation, distribution and implementation of the special municipal or county (city) welfare policies, local self-government regulations and programs for children and youth.
2. Implementation of the central welfare policies, regulations, and programs for children and youth.
3. Implementation of training for professionals in the welfare of children and youth.
4. Implementation of protection services for children and youth.
5. Establishment, supervision and guidance of the special municipal or county (city) welfare institutes for children and youth.
6. Planning and supervision of other related topics regarding the special municipal or county (city) welfare of children and youth.

The director of the authority shall serve as a convener to invite relevant scholars or experts of children and youth welfare, representatives of relevant private institutions or groups, representatives of industry competent authorities, and representatives of children and youth to coordinate, study, review, consult, and promote the welfare policy for children and youth.
The above-mentioned relevant scholars, experts, representatives of the relevant private institutions, groups, and children and youth shall not be less than half and the number of either gender shall not be less than one third.

The government, public/private institutes, and groups shall train professional people on the welfare of children and youth, and regularly conduct pre-employment and on-the-job training.

The funds for the welfare of children and youth originate from the following sources:
1. The yearly budget from each level of the government and society welfare fund.
2. Donations from individuals or associations.
3. Penalty fines charged for any violation of this Act.
4. Other related income.

Central competent health authority shall conduct retrospective analyses of the deaths of children under 6 and publish the results of analyses on a regular basis.
The authorized agency shall conduct surveys, compile statistics and analyse the mental development, societal attendance, living conditions, and current needs of children and youth every four years, and shall announce the results.