The municipal, county or city competent authorities shall periodically conduct general surveys of, or accept reports from individuals or organizations on, any items, contents and scopes of intangible cultural heritage deserving of preservation, and shall review, record and trace in accordance with the procedures stipulated by law.
The competent authorities may review the traced intangible cultural heritage under Paragraph 1 of this Article according to the procedures set forth in Article 91.

The municipal, county or city competent authorities shall set up complete files on the investigation, collection, research, teaching, promotion, and revitalization of intangible cultural heritage.

After applications for designation as traditional performing arts, traditional craftsmanship, oral traditions and expressions, folklore, or traditional knowledge or practices pass the review of the municipal, county or city competent authorities, the authorities shall register and announce the designations and shall file the same with the central competent authority for recordation.
A central competent authority may review the intangible cultural heritage registered in accordance with the preceding paragraph or in response to the reports by individuals or organizations, and then register and announce the same as significant traditional performing arts, traditional craftsmanship, oral traditions and expressions, folklore, or traditional knowledge or practices.
Where a piece of intangible cultural heritage is registered in accordance with the preceding two paragraphs, the competent authority shall accredit, number, and issue registration certificate to its preserver, and help the preserver preserve and conserve the heritage if necessary.
In the event that a piece of intangible cultural heritage is destroyed or its value diminishes, the competent authority may revoke its registration or reclassify the intangible cultural heritage, and announce such revocation or new classification. Where such revocation or reclassification is made by a municipal, county or city government, it shall be reported to the central competent authority for approval.

The competent authorities shall draft plans for preservation of intangible cultural heritage, and shall closely document, teach about or take appropriate measures for preservation and conservation of intangible cultural heritage that is on the verge of disappearing.

Where the preserver of a piece of intangible cultural heritage cannot implement the heritage preservation and conservation plan for the heritage in accordance with the preceding article because of death, alteration, dissolution or other special reasons, the competent authority may revoke the accreditation of the preserver. Where the revocation is made by a municipal, county or city government, it shall be reported to the central competent authority for recordation.
The central competent authority may issue certificates to renowned preservers of intangible cultural heritage, and grant them incentives for recordation, preservation, revitalization, practice, and promotion of such intangible cultural heritage.
The regulations for registration criteria of various types of intangible cultural heritage and accreditation of preservers, the terms for revision or revocation of registration, the review procedures, the rules for numbering preservers, issuance of certificates and assistance, and other compliance requirements shall be stipulated by the central competent authority.

The competent authorities shall encourage citizens to record, set up files of, teach about, promote and revitalize intangible cultural heritage.
The competent authorities may grant subsidies for the activities under the preceding paragraph.