This research focuses on the delineation and treatment of the river watersheds based on the Soil and Water Conservation Act. This research suggests that it is possible to start the delineation and treatment of the river watersheds because the river watersheds should consider the overall treatment of the watersheds to response the climate conditions in the future. We provide the reasons of starting the delineation and treatment of the river watersheds, the following processes, the overall treatment plans, the middle- and long-range treatment plans in this research. We also use the Choushui river and Hualien river watersheds as the examples for the delineation of the river watersheds, explain the threshold to start the treatment of the river watersheds and the assessment unit during the treatment processes.