The value of intangible cultural heritage is more accessible than before in the background of global rapid economic and social development. Legislation is universally recognized as the most effective means to safeguard the intangible culture. Without exception，China has improved its legal system regarding the intangible cultural heritage because of many years’ efforts. This system is composed of the international conventions into which China accesses，the specific laws，the administrative regulations enacted by the State Council，the regulations enacted by the relevant ministries and departments of the State Council，and the regulations and rules enacted by the local governments. Nevertheless，there are still some problems calling for attentions such as the shortage of the laws or regulations bridging international conventions and the local regulations，and the need to strengthen the legislation of autonomous regions of ethnic minorities. For this consideration，the present report focuses on the legislative protection and inheritance of the intangible cultural heritage of ethnic minorities. It claims that China should thoroughly fulfill the international conventions and learn the lessons of foreign countries. The source of the legislative protection of the intangible cultural heritage also should be clarified. Besides，the legislation of ethnic minorities’ autonomous regions should be improved in order to formulate a protection model within the realm of China’s national regional autonomy system. In nutshell，unless the legal system including legislation，enforcement and abiding is improved，it cannot provide legal protection of the intangible cultural heritage.