In the past ten years, the cultural recovery of the Atayal people in Taiwan has made great progress. One of the indicators is that in 2011, Lmuhuw was listed as an intangible cultural asset preservation object by the Cultural Resources Bureau of the Ministry of Culture. In 2013, the Cultural Resources Bureau implemented the four-year “Lmuhuw Tradition Program of Oral Tradition of Lim Mingfu Taiya”. It was the first time that the Ministry of Culture promoted the protection policy with artists as representatives, taking into account the main views and initiative of the preservers and learners, and promoting the culture of oral transmission. Preserved and continuously evolving in connection with the craftsmanship. This plan also indirectly led the competent authorities to revise the law. In 2015, a survey was sent to counties and cities, adding cultural assets preservers, and planning a protection plan in cultural administration. The first step of the project is to excavate the elders and record Lmuhuw, so that the scope can be spread to other areas where the Atayal people are distributed, so that the preservation process can also function as a census of cultural assets. Next, the interpretation of the collected Lmuhuw is made, and a scientific collection system is established through the three-in-one connection of "the confluence of the river", "the leader of tribal migration", and "the extended name of the new tribe". Go back to the Atayal migration landscape, locate the original/new tribe, and focus on the gathering spirit emphasized by the project.