Cultural Heritage Preservation Act Article 66
Central government agencies and their subordinate agencies (institutions), national schools, state-owned enterprises, and national cultural artifact custodian agencies (institutions) shall preliminarily sort and grade artifacts in their custody, report the graded artifacts to the central competent authority for recordation, catalogue those deserving of the designations of national treasures or significant antiquities, and submit such catalogues to the central competent authority for review.
中文原文 文化資產保存法第66條
中央政府機關及其附屬機關(構)、國立學校、國營事業及國立文物保管機關(構)應就所保存管理之文物暫行分級報中央主管機關備查,並就其中具國寶、重要古物價值者列冊,報中央主管機關審查。