This Act has expressly promulgated to ensure the natural flood control and related functions of wetlands in order to maintain biodiversity, and promote wetland ecological conservation and wise use.

Relevant matters concerning the planning, conservation, restoration, utilization operation and management of wetland shall be in accordance with the provisions prescribed in this Act. If there are stricter provisions in any other laws, the provisions of which shall prevail.

The competent government authorities mentioned in this Act refers to: At the central level, it is of the Ministry of the Interior; at a municipal level, it is the government of special municipality; at the county (city) level, it is of the county (city) government.
The competent central government authority shall implement the following matters:
1. The study, formulation, supervision and coordination of nationwide wetland conservation and utilization policies.
2. The formation of a legal and regulatory system for nationwide wetland conservation and utilization policies.
3. The evaluation, modification, abolition and general announcement of Wetlands of Importance.
4. The formulation, review, modification, abolition, general announcement and implementation of the international and national Wetlands of Importance conservation and utilization plan.
5. The approval, supervision and coordination of the regional Wetlands of Importance conservation and utilization plan.
6. The utilization permit for the international and national Wetlands of Importance.
7. The establishment and management of wetland insignia.
The special municipality, county (city) government authorities shall implement the following matters:
1. The formulation, review, modification, general announcement and implementation of the regional Wetlands of Importance conservation and utilization plan.
2. The utilization permit for regional Wetlands of Importance.
3. The formulation, supervision and coordination of other wetlands within the jurisdiction of a government.

Terms used in this Act are defined as follows:
1. Wetland: Referring to areas of natural or artificial, permanent or temporary, still or flowing, freshwater, saltwater or semi-saltwater marsh, lagoon, peat land, tidal zone, water, including areas of marine water the depth of which at lowest tide does not exceed six meters.
2. Constructed wetland: Referring to wetland built in simulating nature for the purpose of ecology conservation, flood control, landscaping, recreation or wastewater treatment.
3. Wetland of Importance: Referring to wetland offering biodiversity, critical species conservation, soil conservation, water resource culmination, marine resource breeding, flood prevention, flood retention, cultural heritage, landscaping aesthetics, scientific research, environmental education, and have been evaluated per Article 8 and Article 10 and publicly announced per Article 11.
4. Wise use: Referring to a timely, fittingly, moderately and adequately sustainable utilization of the biological resources, water resources and land resources that is achieved in a compatible approach within the wetland ecological capacity to maintain the quality and quantity of wetland resources in a stable condition.
5. Wetland of Importance Conservation and Utilization Plan: Referring to an integrated and sustainable plan formulated for conserving and wise using of Wetland of Importance.
6. Off-site compensation: Referring to the ecological compensation using the means of rebuilding the habitat off-site to restore the wetland ecology.
7. Ecological compensation: Referring to remedial measures adopted to compensate the loss of wetland area or ecological functions of the ecological environment due to development or utilization acts.
8. No net loss: Referring to adopting impact mitigation, off-site compensation or ecological compensation in the development and utilization acts, to ensure no loss to the wetland area and its ecological functions.

In a bid to maintain a sound and stable ecosystem for promoting a sustainable development of the overall environment and for strengthening the wetland conservation and restoration, government agencies of all levels and members of the general public shall make adequate management and wise use of the natural resources and ecological functions of wetlands to ensure a no net loss of the wetland. The principles governing the conservation and wise use are as follows:
1. Natural wetlands shall be protected with priority, and the water resource system also maintained.
2. Enhance the conservation of the wetland’s plant and animal resources.
3. Wetlands offering ecological network significance and its peripheral environment and landscape shall be adequately and comprehensively planned and maintained.
4. In coordination with wetland restoration, flood prevention, flood retention, water quality purification, water resource conservation and utilization, landscape and recreation, an overall planning shall be promoted for the wetland system. If necessary, constructed wetlands may be created in proper areas by suitable means.

The competent government authorities shall routinely join relevant agencies to conduct wetland ecology, pollution and peripheral social, economic, land utilization and related rudimentary investigations, and shall also instill a database and exclusive website for use by all relevant entities, including routinely updating new information and announcing the latest official wetland status report. Except for confidential information involving national security, all relevant government agencies shall provide support by supplying related wetland information.
To execute the investigation in the paragraph 1, the competent government authorities or the appointed agency and organization may dispatch personnel with valid proof of documentation to enter public or private land to conduct investigative and field survey or measurement work. The private or public landowner or operator, except involving confidential military information is to be accompanied by military authorities to conduct such investigation and survey, may not circumvent, refuse or obstruct such investigation and survey.
The competent government authorities, when conducting the investigation in the paragraph 1, shall first notify the public or private landowner or operator in writing. In the event where the notice should be undeliverable, may do so by means of a public announcement. The competent government authorities, when processing the operation described in Paragraph 1, may appoint a subordinate agency (institution) or commission other agency (institution), school or organization to carry out the investigation and survey work.

The particulars governing the evaluation, modification, and abolition of Wetland of Importance, and the formulation of the international and national Wetland of Importance conservation and utilization plans, shall be carried out by competent central government authorities via the open tender method.
The competent central government authority, in processing the foresaid operation and other relevant wetland conservation policy planning, research and related review, shall organize a review task force, comprised of experts, scholars, unbiased members of the society and government agency representatives, of whom the number of experts, scholars and unbiased members of the society may not fall below one second.
The special municipality, county (city) government authorities, when processing the regional Wetland of Importance conservation and utilization plan review, may follow to the foresaid two provisions or combine the process per the review mechanism as stipulated by other related laws.
The particulars governing the evaluation, modification, abolition and the formulation of a Wetland of Importance conservation and utilization plan, when involving limiting the aborigines to utilize the aboriginal tribe’s land and natural resources, shall consult with the local aborigines and obtain their consent before the plan is approved.