With respect to an application for a plant variety right, the plant variety right shall take effect as of the date of approval and publication of the plant variety right.

The term of a plant variety right for a tree or a perennial vine plant shall be twenty-five years from the date of approval and publication of the plant variety right. The term of the plant variety right for all other plant species shall be twenty years from the date of approval and publication of the plant variety right.

The holder of a plant variety right shall have the exclusive right to preclude others from engaging, without the consent of the holder, in the following acts with respect to plant seeds to which the holder has the plant variety right:
1. production or propagation,
2. conditioning for the purpose of propagation,
3. offering for sale,
4. selling or otherwise marketing,
5. importing or exporting, or
6. holding for any of the purposes in the preceding five Subparagraphs.
The holder of a plant variety right shall have the exclusive right to preclude others from engaging, without the consent of the holder, in the acts as set forth in the Subparagraphs of the preceding Paragraph with respect to the harvested material obtained through use of plant seeds of such plant variety.
The holder of a plant variety right shall have the exclusive right to preclude others from engaging, without the consent of the holder of the plant variety right, in the acts as set forth in the Subparagraphs of Paragraph 1 with respect to products obtained directly through use of the harvested material under the preceding Paragraph, provided that this provision shall apply only to plant species published by the competent authority.
The exercise of the rights as referred to in the preceding two Paragraphs shall be limited to where the holder of the plant variety right has had no reasonable opportunity to exercise his or her rights with respect to the acts in the Subparagraphs of Paragraph 1.

The protection of plant variety rights under the preceding Article shall extend to the following dependent varieties:
1. a variety essentially derived from a variety protected by the plant variety right, and where such protected variety is not essentially derived from another variety,
2. a variety not clearly distinguishable in comparison with a variety protected by the plant variety right, and
3. a variety which requires repeated use of a variety protected by the plant variety right in order to be produced.
The protection of a plant variety right shall not extend to a dependent variety whose existence was a matter of common knowledge before the amendment to this Act takes effect.
A "variety essentially derived" from another variety as referred to in Subparagraph 1 of Paragraph 1 shall meet the following requirements:
1. the variety is derived from an initial variety, or from a variety that is essentially derived from an initial variety;
2. the variety is clearly distinguishable in comparison with the initial variety, and
3. the variety, except for differences as a result of the act of derivation, retains the characteristics expressed by the genotype or combination of genotypes of the initial variety.

The protection of a plant variety right shall not extend to any of the acts in the following Subparagraphs:
1. acts by an individual for non-profit purposes,
2. acts for experimental or research purposes,
3. acts for the purpose of breeding other varieties, but not including acts for the purpose of breeding dependent varieties set forth in Paragraph 1 of the preceding Article;
4. acts by farmers of keeping, for the farmer's own use, plant seeds of a variety protected by a plant variety right or of the harvested material obtained from plant seeds of dependent varieties as set forth in Subparagraph 1 and Subparagraph 2 of Paragraph 1 of the preceding Article;
5. acts, at a farmer's request and for the purpose of providing the farmer with propagating material, of engaging in the conditioning and nursing of harvested material obtained from the propagating material of a variety protected by a plant variety right, or of its dependent variety;
6. acts of domestically selling or otherwise circulating any material of a variety protected by a plant variety right, or its dependent variety, as undertaken voluntarily by or with the consent of the holder of the plant variety right, but not including acts of further propagation of such protected variety; or
7. acts with respect to any material derived from the material set forth in the preceding Subparagraph, but not including acts of further propagation of such protected variety.
Subparagraphs 4 and 5 of the preceding Paragraph shall apply only to plant species published by the central competent authority for the purposes of ensuring food safety.
The "material" as referred to in Paragraph 1 shall mean any propagating material, any harvested material, and any products made directly from the harvested material, of a plant variety. Such harvested material shall include entire plants or parts of plants.
Acts under Subparagraphs 6 and Subparagraphs 7 of Paragraph 1 shall not include acts of exporting propagating material of such protected variety to a country that does not protect the plant genus or species to which the plant variety belongs, provided that this provision shall not apply where the purpose is for final consumption.

A plant variety right may be licensed to a third party to exercise the same.
The license of a plant variety right to others or the creation of a pledge on a plant variety right shall not be binding as against a bona fide third party, unless it has been recorded with the central competent authority.

Without the consent of the holders of two-thirds or more of the interested shares in a plant variety right, no joint owner shall assign his or her own share, license others to exercise such share, or create a pledge on such share; provided, however, that if the parties have agreed otherwise, the terms of such agreement shall govern.

No holder of a plant variety right shall abandon his or her rights without the consent of his or her licensees or pledgees.

In order to cope with substantial national situations, or to make non-profit use for the enhancement of the public interest, or in the case of an applicant's failure to reach a licensing agreement with the holder of a plant variety right under reasonable commercial terms within a considerable period of time, the central competent authority may grant a compulsory license to exercise such plant variety right upon request, provided that such license shall be exercised mainly for the purposes of satisfying domestic market demand.
Compulsory licenses shall be nonexclusive and nontransferable licenses only. The term of a compulsory license shall be clearly specified in the license; however, in no event shall the term exceed four years.
In the absence of the conditions set forth in Paragraph 1, the central competent authority still may grant a compulsory license for the exercise of a plant variety right to the person applying for a compulsory license upon receipt of an request from the person in the event that the holder of such plant variety right has engaged in restricting competition or in unfair competition as confirmed by a court decision or by a decision of the Fair Trade Commission of the Executive Yuan.
Upon receipt of a written request for a compulsory license, the central competent authority shall serve a copy of the request on the holder of the plant variety right, requesting the holder of the plant variety right to make a defense within three months.If no defense is filed within the specified time limit, the central competent authority may decide the matter by its authority.
A compulsory license with respect to a plant variety right shall not preclude other persons from obtaining a right to exercise such plant variety right.
The compulsory licensee shall give the holder of the plant variety right appropriate remuneration. In the case of a dispute over the amount of such remuneration, the amount shall be decided by the central competent authority.
The compulsory license shall be transacted together with the business pertaining to the compulsory license for assignment, inheritance, license, or pledge creation.
When the reason for the compulsory license ceases to exist, the central competent authority may cancel the compulsory license upon request.

When the compulsory licensee, having obtained the right to exercise a plant variety right in accordance with the requirements of the preceding Article, violates the purpose of the compulsory license, the central competent authority may, upon an request filed by the holder of the plant variety right or ex officio, nullify such compulsory license.

Regardless of whether the term for a plant variety right has expired, any person who sells or otherwise markets a plant variety that currently is protected by, or at one time was protected by a plant variety right, shall be required to use the denomination of the plant variety for which the corresponding plant variety right was obtained.
Where such plant variety denomination is to be indicated together with a trade name or a trademark, such denomination shall be clearly recognizable as the plant variety denomination.