This Act is enacted to protect rights in plant varieties, facilitate improvements in plant varieties, and implement a plant seed administration system to promote farmers' interests and benefit agricultural development. With respect to matters not provided for in this Act, other applicable laws shall govern.

Competent authorities as referred to in this Act: At the central government level: the Council of Agriculture, Executive Yuan; at the special municipal level: the government of the special municipality; and at the county (city) level: the government of the county (city).

The terms as used in this Act are defined as follows:
1. "Variety" means a plant grouping within a botanical taxon of the lowest rank that expresses its characteristics through a single genotype or a certain combination of genotypes and, can be distinguished by at least one characteristic from any other plant grouping while remaining unchanged in its main characteristics when undergoing a designated method of propagation.
2. "Transgenic technology" means the transfer of an exogenous gene into a plant cell using technologies such as genetic engineering or molecular biology to cause a gene recombination phenomenon so that the plant expresses the characteristic of the exogenous gene. Such technology, however, shall not include traditional hybridization, mutation, in vitro fertilization, cell and protoplast fusion wherein the cell and protoplast are within the same family of plant taxonomy, somatic mutation, or chromosome doubling.
3. "Transgenic plant" means a plant or seed that is obtained by means of transgenic technology, as well as the progeny derived from such plant or seed.
4. "Breeder" means a person who breeds, or discovers and develops varieties.
5. "Plant seed" means an entire plant, or any part thereof, that is ready for propagating or planting.
6. "Plant seed enterprise" means the enterprise that is engaged in the business of breeding, propagation, importation, exportation, or sale of plant seeds.
7. "Sale" means the act of selling at a fixed price, or bartering.
8. "Promotion" means the act of introducing or providing plant seeds for others to use.

Botanical taxons governed by this Act are seed plants, ferns, mosses, multicellular algae, and other cultivated plants that are cultivated for the production of agricultural products.

The term "right to apply for a variety " means the right to apply for a variety in accordance with this Act.
The term "the holder of the right to apply for a variety " means the breeder or any of the breeder's assignees or successor, unless otherwise specified in this Act or as otherwise provided in an agreement between the parties.

The right to apply for a variety and a variety right may be assigned or inherited.
At the time of filing an application for a variety right, an assignee or successor shall state the breeder's name and submit supporting documents of proof concerning such assignment or inheritance.
The assignment or inheritance of the right to apply for a variety or a variety right shall have no locus standi against any bona fide third party without registration.

The right to apply for a variety shall not be taken as the subject of a pledge.
In the case of taking a variety right as the subject of a pledge, the pledgee shall not be allowed to exploit such the right to a variety, unless it is otherwise specified for in an agreement.

Unless otherwise specified in an agreement between the parties, the variety right and the right to apply for a variety for a variety bred by, or discovered and developed by, an employee within the course of employment shall be vested in the employer, and the employer shall provide the employee with appropriate rewards or remuneration.
A variety bred, or discovered and developed, by an employee within the course of employment as set forth in the preceding Paragraph shall mean the variety completed by an employee in the course of performing during the period of employment relationship.
Where a fund provider appoints another party to engage in the work of breeding a variety, the agreement between the partiesshall govern with respect to the ownership of the right to apply for a variety and a variety right, or such rights shall be vested in the breeder in the absence of such agreement. However, the fund provider shall be entitled to exploit such variety.
In accordance with the requirements of Paragraphs 1 or 3 of this Article, where the right to apply for a variety and a variety right are vested in the employer or the fund provider, the breeder concerned shall be entitled to a right to have his/her name shown as such.

Where a variety bred by, or discovered and developed by, an employee outside the course of employment, the employee shall be entitled to the right to apply for the variety and the variety right. However, if such variety is made through the utilization of the employer’s resources or experiences, the employer may exploit the variety in the enterprise after paying reasonable remuneration to the employee.
Where an employee completes a variety that has no connection to the course of the employment, the employee shall give a written notification to the employer regarding such facts; and, if necessary, shall also inform the employer of the breeding process, or the discovery and development process, of the variety.
If the employer fails to raise any objection to the employee within six months after receiving the employee’s written notification under the preceding Paragraph, the employer shall not claim that such variety was completed by the employee withinthe course of the employment.

An agreement concluded in advance between an employer and an employee as stated in the preceding article, based on which the employee is precluded from enjoying legitimate rights and interests in respect of applying for a variety and having a variety right, shall be void.

A variety application filed by a foreign applicant may not be accepted if the home country of such foreign applicant is not a signatory to an international treaty or organization for protection of variety right to which the Republic of China (ROC) is a signatory, or if the home country does not conclude with the ROC a treaty or an agreement for reciprocal protection of variety rights, or if no variety protection agreement is concluded by and between organizations or institutions of the ROC and said foreign country and approved by the respective competent authorities, or if the foreign country refuses to accept variety applications filed by ROC nationals.