Cultural Heritage Preservation Act Article 90
The municipal, county or city competent authorities shall set up complete files on the investigation, collection, research, teaching, promotion, and revitalization of intangible cultural heritage.
中文原文 文化資產保存法第90條
直轄市、縣（市）主管機關應建立無形文化資產之調查、採集、研究、傳承、推廣及活化之完整個案資料。