The discussion of this study is based on the concept of ＂traditional arts＂ in the Cultural Heritage Preservation Act (Taiwan) and the Convention for the Safeguarding of the Intangible Cultural Heritage (UNESCO). Using songs and dances of 'Atolan Amis, I explore the differences between the legalization of cultural heritage and self-cognition in Taiwanese indigenous communities. The 'Atolan Amis' cultural revitalization movement started in 1995. Since then, songs and dances have become the youth's first encounter with tradition. They also play a prominent role in the age organization. Either when participating in internal community affairs (such as kiloma'an) or challenging the power of the nation (when fighting to regain sovereignty of traditional territory), the songs and dances of 'Atolan Amis adhere to their community's conception, revealing a cognition different from that in the Cultural Heritage legalization system. Songs and dances are not only a medium with which the 'Atolan Amis voices their sentiments, they also demonstrate their own culture essence and subjectivity. I have witnessed the significance and creativity of 'Atolan Amis' songs and dances both within the community and in external social public affairs. After examining them according to the logic of cultural heritage classification and criteria of by-laws in Taiwan and UNESCO, I point out the discrepancy between the legalization system of assigned and registered cultural heritage and that of actual practices among the indigenous people. The protection of intangible cultural heritage requires a holistic and multiple perspective.