As ＂World Heritage＂ and ＂Intangible Cultural Heritage＂ gradually moved from the jargon of western academea to become common expessions within cultural heritage preservation worldwide, application for UNESCO's World Heritage status has become an important benchmark for a country's participation in international cultural heritage preservation efforts, and for the promotion of one's own country. Although Taiwan does not have cultural heritage recognized by relevant international covenant due to the political challenges that it faces in the international community, there are indeed traditions that meet the UNESCO criteria for intangible cultural heritage--including the rituals of Wang yeh and Mazu worships, as well as Taiwan's indigenous Austronesia cultures--whether in terms of cultural expression or values as cultural heritage. Manifestations of Taiwan's Wang Yeh worship, such as welcoming and sending off the Wang Yeh, pilgrimage, rituals and so forth, are listed as Taiwan's potential World Heritage items as parts of the broader Wang Yeh belief. Looking at the Intangible Cultural Heritage list, the Yamaboko Jonkō parade of Kyoto's Gion Matsuri festival, selected in 2009, is most representative. It was nominated for evaluation by UNESCO from within Japan, the final deliberations awarded consistently high evaluations, and it was also one of the few ceremonial intangible cultural heritage events to have successfully applied for Cultural Heritage status that year. Through analysis of that Cultural Heritage application measures the connotations and preservation of intangible cultural heritage, this article seeks to evaluate and discuss Taiwan's potential application to obtain Cultural Heritage status for traditions in Wang Yeh worship.