Local Government Act Article 68
Special municipalities and counties/cities may issue government bonds, take out loans, or use the budget surplus from the previous years to offset deficits in budget revenues and expenditures. Townships/cities may take out loans or use the budget surplus from the previous years to offset deficits in budget revenues and expenditures.The outstanding proportion of the aforementioned loans taken out by special municipalities, counties/cities, and townships/cities shall be in accordance with the provisions of the Public Debt Act.
中文原文 地方制度法第68條
直轄市、縣（市）預算收支之差短，得以發行公債、借款或移用以前年度歲計賸餘彌平；鄉（鎮、市）預算收支之差短，得以借款或移用以前年度歲計賸餘彌平。
前項直轄市、縣（市）公債及借款之未償餘額比例，鄉（鎮、市）借款之未償餘額比例，依公共債務法之規定。
前項直轄市、縣（市）公債及借款之未償餘額比例，鄉（鎮、市）借款之未償餘額比例，依公共債務法之規定。