The Act consists of 10 Chapters divided into 99 articles. Chapter 1, General Provisions, states that water is a nature resource, and belongs to the state, the water ownership shall not be changed as the ownership of land. The Act authorizes the Ministry of Economy to be the Responsible Agency at central government level. Chapter 2 establishes the duties of the Responsible Agency at central government level in terms of dividing of irrigation district and reporting to the Executive Yuan to approve