Local Government Act Article 72
If self-government laws and regulations formulated or amended by special municipalities, counties/cities, or townships/cities result in a decrease in income, alternate sources of income shall be planned simultaneously. When an increase in financial expenses is required, sources of funds shall be planned beforehand or corresponding sources of income shall be stipulated in the self-government laws and regulations.
中文原文 地方制度法第72條
直轄市、縣（市）、鄉（鎮、市）新訂或修正自治法規，如有減少收入者，應同時規劃替代財源；其需增加財政負擔者，並應事先籌妥經費或於法規內規定相對收入來源。