This Act is specifically formulated to ensure the sound development of emergency medical services system, promote the qualities of emergency medical services, and secure life and health of the injured and ill patients in emergency.

The competent health authorities mentioned in this Act are the Department of Health, the Executive Yuan at the central level, the municipality governments at the municipality level, and county (city) governments at the county (city) level.
The competent fire-fighting authorities mentioned in this Act are the Ministry of the Interior at the central level, the municipality governments at the municipality level, and county (city) governments at the county (city) level.

Emergency medical services mentioned in this Act include the following matters:
1. On-site emergency rescue and medical treatment for injured or ill patients in emergencies, mass casualty events or in the wilderness areas;
2. Emergency rescue en route to hospital;
3. Referral of severely injured patients or critically ill patients on offshore islands or remote areas that are difficult to treat;
4. Emergency medical care at medical care institutions.

The emergency medical services personnel (hereinafter referred to as care personnel) refer to physicians, nursing personnel, and rescue technicians.