Soil and water Conservation Act Article 38
The competent authority shall draft a guidance plan for the purposes of conserving soil and water resources and preventing or reducing the possibility of disasters, and shall report on the results of soil and water conservation within five years.The guidance plan mentioned in the preceding paragraph will be made by the central competent authority and submitted to the Legislative Yuan for approval and filing.
中文原文 水土保持法第38條
為落實本法保育水土資源，減免災害之目的，主管機關應擬定輔導方案，並於五年內提出實施水土保持之成效報告。
前項輔導方案，由中央主管機關定之，並送立法院核備。
前項輔導方案，由中央主管機關定之，並送立法院核備。