This Act is enacted to preserve and enhance cultural heritage, ensure the universal and equal right to participate in preserving cultural heritage, enrich the spiritual life of the citizenry, and promote the cultural diversity.

The preservation, conservation and promotion of cultural heritage, and the transfer right thereto shall be governed by this Act.

The term "cultural heritage" referred to in this Act means the following designated or registered tangible or intangible cultural heritages which are of cultural value from the point of view of history, art or science:
1. Tangible Cultural Heritage
(1) Monuments: Architectural works and its ancillary facilities built for the needs of human life, which are of outstanding universal value from the point of view of history, art or science.
(2) Historic Buildings: Buildings and its ancillary facilities where historical events occurred, or which are of value from the point of view of history, art or science, need to be preserved.
(3) Commemorative Buildings: Buildings and ancillary facilities that have a connection with persons having made important historical, cultural or artistic contributions, and should be preserved.
(4) Groups of Buildings: Groups of separated or connected buildings which, because of their architecture, homogeneity or place in the landscape, are of which are of outstanding universal value from the point of view of history, art or science.
(5) Archaeological Sites: Sites and places that contain the remains or vestiges of past human life which are of value from the point of view of history, aesthetics, ethnology or anthropology.
(6) Historic Sites: Spaces and its ancillary facilities where historical events occurred and are of value from the point of view of history, art or science need to be preserved.
(7) Cultural Landscapes: Locations or environments formed through longtime interactions between human beings and the natural environments, which are of value from the point of view of history, aesthetics, ethnology, or anthropology.
(8) Antiquities: Any arts, utensils of life or civility, books or documents and audiovisual materials having cultural significance and of value of different eras and from different ethnic groups.
(9) Natural Landscapes and Natural Monuments: Natural zones, land formations, geological phenomena, plants, or minerals, which are of value in preserving natural environments.
2. Intangible Cultural Heritage
(1) Traditional Performing Arts: A traditional art that is created in front of or presented to an audience by the artist to pass down through generations among ethnic groups or geographic regions.
(2) Traditional Craftsmanship: Traditional skills and crafts that are mainly handmade and are passed down through generations among ethnic groups or geographic regions.
(3) Oral Traditions and Expressions: To pass the traditions down through generations via language, recitation or singing.
(4) Folklore: Traditional customs, ceremonies, religious rites, festivals and ceremonies that are related to citizens' life and of special cultural significance.
(5) Traditional Knowledge and Practices: Knowledge, skills and related practices addressed to nature environment that are accumulated or developed by different ethnic or social groups over a long period of time in order to survive in, adapt to, and handle with.

The term "competent authority" referred to in this Act is the Ministry of Culture at the central government level, the municipal government at the municipality level, the county/city government at the county/city level, provided that jurisdiction of natural landscapes and natural monuments is the Council of Agriculture of the Executive Yuan (the "COA") as the central competent authority.
Each type of cultural heritage under the preceding Article may be designated or registered in a systematical or comprehensive form after the competent authority's review.
For cultural heritage subject to two or more jurisdictions of competent authorities, the Ministry of Culture or the COA shall cooperate with related authorities in charge to decide the preservation plan for and management of concurrent affairs of such cultural heritage.

Cultural heritage that under two or more jurisdictions of specific municipalities, or counties/cities, its local competent authority shall be jointly decided by the municipality and county/city governments at the places where the cultural heritage is located. The central competent authority shall coordinate and designated the competent authority if necessary.

The competent authorities shall organize review committees to review the designation, registration, or revocation of various types of cultural heritage and other important matters stipulated in this Act.
The regulation related to duties, organization and functions of the review committees under the preceding paragraph, and the rules for observing the committee meetings, appointment/term of office/debarment of the committee members, and other matters of the committees shall be stipulated by the central competent authority.

The competent authorities may delegate power to their subordinate agencies (institutions), other agencies (institutions), civil groups or individuals engaging in cultural heritage research to investigate, preserve, periodically survey, manage and conserve cultural heritages. The central competent authority may delegate power to municipal, county or city competent authorities to handle the aforesaid matters.

The public cultural heritages under this Act are cultural heritages owned by the state, local autonomy bodies, and other public legal entity or state-owned enterprises.
Owners or managing agencies (institutions) of public cultural heritage shall budget for and handle the preservation, restoration, management and conservation of such cultural heritage. If necessary, the competent authorities may subsidize such budget.
The regulation related to subsidization in the preceding paragraph shall be stipulated by the central competent authority.
The central competent authority shall locate exclusive, handsome funds in budgets to undertake investigation, collection, classification, research, promotion, preservation, conservation and teaching of the cultural heritage of indigenous people, and other relevant matters under this Act.

The competent authority shall respect the rights and interests of owners of cultural heritage and shall provide professional consultation to such owners.
Anyone, who is dissatisfied with the administrative actions of the competent authorities for classifying his property as cultural heritage, may raise administrative appeal or administrative litigation in accordance with applicable laws.

Materials such as drawing plans with explanatory illustrations, photos, samples or reports obtained derived from any investigations, excavations, conservation, restoration, reuse, teachings and documentations of public or subsidized by the government culture heritage, shall be submitted to the appropriate competent authority for collection, preservation, and periodical management and conservation.
The materials set forth in the preceding paragraph, shall be disclosed to the public on the internet or using other methods by the competent authority, unless the disclosure involves national security or the safety of the cultural heritage or otherwise provided by other laws and regulations. Such materials shall be transferred to the relevant authorities for purpose of safekeeping and exhibition if necessary. The central competent authority shall stipulate the regulation related to aforesaid affairs.

The competent authority may organize special agencies to be responsible for the preservation, education, promotion, research, training of human resources, and value-added use of cultural heritage. Such special agencies shall be organized under legislation or local autonomy rules.

In order to undertake cultural heritage preservation education, the competent authority shall coordinate with education agencies of every level to ensure school curricula of every level cover cultural heritage preservation.

The regulation related to the following matters involving indigenous peoples' cultural heritage shall be stipulated by the central competent authority and the central indigenous people authority jointly:
1. Investigation, research, designation, registration, revocation, alteration, management, conservation, restoration, reuse and other matters prescribed in this Act.
2 .Culture heritage that features ethno-cultural characteristics and cultural differences of indigenous peoples which cannot be classified under any category under Article 3.