sentence1: The Banaue rice terraces were declared National Cultural Treasure by the Philippine government under the name of Ifugao Rice Terraces by Presidential Decree No . 260 in 1973 .
sentence2: The Ifugao Rice Terraces were declared by the Philippine government as a National Cultural Treasure under Banaue Rice Terraces by virtue of Presidential Decree No . 260 in 1973 .