Enforcement Rules of the Cultural Heritage Preservation Act Article 8
The intangible cultural heritage referred to in Subparagraph 2 of Article 3 of the Act shall mean knowledge, techniques, and their forms of cultural expression closely related to history, environment, and societal life that are passed down through generations among ethnic groups and geographic regions; along with objects, tools, and cultural spaces necessary for their practice.
中文原文 文化資產保存法施行細則第8條
本法第三條第二款所稱無形文化資產，指各族群、社群或地方上世代相傳，與歷史、環境與社會生活密切相關之知識、技術與其文化表現形式，以及其實踐上必要之物件、工具與文化空間。