Cultural Heritage Preservation Act Article 92
The competent authorities shall draft plans for preservation of intangible cultural heritage, and shall closely document, teach about or take appropriate measures for preservation and conservation of intangible cultural heritage that is on the verge of disappearing.
中文原文 文化資產保存法第92條
主管機關應訂定無形文化資產保存維護計畫，並應就其中瀕臨滅絕者詳細製作紀錄、傳習，或採取為保存維護所作之適當措施。