The Irrigation Association is established promote farmland water conservancy activities on behalf of the government.
The Irrigation Association is a public juridical person.

Guidelines to organizational structures and pertinent details of the Irrigation Associations are governed by this Act. Issues not addressed by this Act shall be governed by other relevant acts.

The Irrigation Association adopts designations specific to the region or names associated with the reservoirs and canals within that particular region.

The Competent Authority of this Act is the Council of Agriculture of the Executive Yuan.