| Legislative： |
Articles 4, 98, and 112 were amended and promulgated by the Presidential Decree No. Hua-Zong-(1)-Yi-Zih 11500059311 on 1st July, 2026. |
| Content： |
Article 4 The term "competent authority" referred to in this Act is the Ministry of Culture at the central government level, the special municipality government at the special municipality level, and the county/city government at the county/city level,
provided that the central competent authority for natural landscapes and natural monuments in terrestrial areas (including freshwater bodies) is the Ministry of Agriculture, and the central competent authority for natural landscapes and natural monuments in
marine areas is the Ocean Affairs Council.
Each type of cultural heritage under the preceding Article may be designated or registered in a systematic or composite form after review.For cultural heritage involving the jurisdictions of different competent authorities, the planning for its preservation
and the handling of concurrent affairs shall be determined by the Ministry of Culture, the Ministry of Agriculture, or the Ocean Affairs Council in conjunction with the relevant authorities.
Article 98 The competent authorities may grant incentives or subsidies for any of the following conduct:
一、 Donating privately owned monuments, historic buildings, commemorative buildings, archaeological sites or the land upon which they are erected, natural landscapes, or natural monuments to the government;
二、 Donating privately owned national treasures or significant antiquities to the government;
三、 Discovering buildings under Article 33, potential archaeological sites under Article 57, ownerless articles with antiquity value under Article 76, or zones with natural landscape value or natural monuments under Paragraph 1 of Article 88, and immediately
reporting the same to the competent authorities for handling;
四、 Making achievements in the preservation or transmission of cultural heritage;
五、 Making significant contributions to the promotion of cultural heritage preservation; or
六、 Voluntarily applying for designation of privately owned antiquities, which then pass the review of the central competent authority and are designated national treasures or significant antiquities by the authorities in accordance with Article 68.
The regulations for granting incentives and subsidies under the preceding paragraph shall be stipulated by the Ministry of Culture, the Ministry of Agriculture, and the Ocean Affairs Council separately.
Article 112 The enforcement rules of this Act shall be stipulated by the Ministry of Culture in conjunction with the Ministry of Agriculture and the Ocean Affairs Council. |