The Rural Rejuvenation Act is enacted to facilitate the rural sustainability, revitalization and rejuvenation, to improve production infrastructure, to conserve rural ecology and culture, to upgrade quality of life, and to construct a new rural prosperity and beauty.

For the purposes of implementing the Act, the term “competent authority” denotes the Council of Agriculture, the Executive Yuan at the central government, the municipal government, and the county or city government at county or city levels.

For the purposes of implementing the Act, the following terms are defined as follows:
1. Rural community: Rural villages and settlements with a certain scale and their neighboring areas related to the community integrated development; and aboriginal tribe area shall be included.
2. Rural rejuvenation plan: a community development plan for rural developments of sustainability, revitalization and rejuvenation, based on community demands and proposed by local community organization or association.
3. Rural rejuvenation and development zone: a land area designated by the municipal government and county or city government through a plan prepared and submited to the central competent authority for approval in order to facilitate land revitalization management and meet rural development demand.

The policy implementation of rural rejuvenation and revitalization shall comply with following principles:
1. Centering on integrated construction of existing rural community with a supplementary measure for individual housing modification.
2. Implementing a comprehensive planning and construction, which integrats the agricultural production, industrial cultural, natural ecology and spatial re-use.
3. Creating incentives for collective living and constructing rural communities with modern qualities of life and traditional characters.

The central competent authority shall direct the overall resources related to rural planning and construction, and, with reference to the policy of regional agricultural development, coordinate all constructions and projects of rural communities proposed by various governmental departments.

The central competent authority shall prepare a policy guidance of rural rejuvenation, and submit to Executive Yuan for approval; its amendment procedure is same.

In meeting the needs to implement the works of rural sustainability and revitalization, the central competent authority shall establish a rural rejuvenation fund of one hundred and fifty billion New Taiwan Dollars within budgetary period of ten years after the Act is enacted.
The sources of the said rural rejuvenation fund includes:
1. governmental input of annual budgets,
2. donations,
3. interest revenue of the rural rejuvenation fund, and
4. other revenues.
The expenditure of rural rejuvenation fund shall centralize on following purposes:
1. Implementation-related expenses of the integrated environmental improvement, public facility construction, individual housing modification, industrial revitalization, cultural conservation and revitalization, and ecological preservation,
2. Implementation-related expenses of the policy guidance of rural rejuvenation, mass plan of rural rejuvenation, annual action plan of rural rejuvenation, and plan preparation and reviewing of the rural rejuvenation and development zone,
3. Subsidization to the maintenance and modification of traditional building and nieghboring spaces with historical cultural and environmental landscape characters,
4. Expenses for conservation, promotion, application and advertisement of rural heritages, cultural assets and industrial cultures, which are worth to preserve,
5. Implementation-related expenses of rural survey and analysis, and improvement, planning and construction of rural production infrastructures and service functions of individual rural community,
6. expenses for promoting recreational agriculture and rural tourism,
7. Implementation-related expenses of manpower cultivations for the planning, construction, leader and sustainable management of rural community, and advertisements of rural rejuvenation and revitalization,
8. administration and general service expenses, and
9. other expenses related to rural rejuvenation and revitalization.