Enforcement Rules of the Cultural Heritage Preservation Act Article 12

The folklore referred to in Item 4 of Subparagraph 2 of Article 3 of the Act includes various social practices in which ethnic groups or geographic regions voluntarily and collectively participate, that contribute to shaping social relationships and recognition, for example, customs of food, clothing, housing, transportation, education, and entertainment, as well as rites, ceremonies, and festivals related to traditional customs of life, seasonal rituals, and religious beliefs.
中文原文 文化資產保存法施行細則第12條
本法第三條第二款第四目所定民俗,包括各族群或地方自發而共同參與,有助形塑社會關係與認同之各類社會實踐,如食衣住行育樂等風俗,以及與生命禮俗、歲時、信仰等有關之儀式、祭典及節慶。

English translation for reference only; the Chinese text prevails. Not legal advice.