Constitution of the Republic of China (Taiwan) Article 109

In the following matters, the provinces shall have the power of legislation and administration, but the provinces may delegate the power of administration to the hsien;1. Provincial education, public health, industries and communications;2. Management and disposal of provincial property;3. Administration of municipalities under provincial jurisdiction;4. Province-operated enterprises;5. Provincial cooperative enterprises;6. Provincial agriculture, forestry, water conservancy, fishery, animal husbandry and public works;7. Provincial finance and revenues;8. Provincial debts;9. Provincial banks;10. Provincial police administration;11. Provincial charitable and public welfare works; and12. Other matters delegated to the provinces in accordance with national laws.Except as otherwise provided by law, any of the matters enumerated in the various items of the preceding paragraph, in so far as it covers two or more provinces, may be undertaken jointly by the provinces concerned.When any province, in undertaking matters listed in any of the items of the first paragraph, finds its funds insufficient, it may, by resolution of the Legislative Yuan, obtain subsidies from the National Treasury.