This Act is enacted pursuant to the principle of popular sovereignty prescribed in the Constitution and for the purpose of ensuring the citizens' exercise of their direct civil rights. For any affairs other than prescribed herein, the other relevant laws shall apply.
Referendums concerning indigenous rights shall be held in accordance with the Indigenous Peoples’ Basic Law.

The "referendums" described in this Act includes national referendums and local referendums.
For national referendums, this Act shall apply to the following matters apart from those stipulated in the Constitution:
1. Referendums on laws.
2. Initiatives on legislative principles.
3. Initiatives or referendums on important policies.
For local referendums, this Act shall apply to the following matters:
1. Reference to laws and regulations on local autonomy.
2. Initiatives on legislative principles for laws and regulations on local autonomy.
3. Initiatives or reference of important policies regarding local autonomy.
No proposal of referendum may be raised for any matters regarding budgeting, taxation, salary and personnel affairs.

The competent authority for national referendums is the Central Election Commission, which is responsible for directing and supervising municipal or county (city) election commissions.
The competent authority for local referendums is the corresponding municipal government or county (city) government.
During the referendum period, the election commissions of specific levels may call on the staff of the governments of specific levels and the faculty of public schools to handle related affairs. The said governments, public schools, and their assigned staff and faculty shall not refuse without due reason.

The referendum shall be implemented by way of common, fair, direct and secret vote.

The funds for holding a referendum shall be included in the budgets of the Central Government, the municipal governments, and the county (city) governments according to law.

The provisions set forth in Paragraph Two of Article 4 and Article 5 of Civil Servants Election and Recall Act shall apply mutatis mutandis to the calculation of the periods prescribed in this Act.