Civil Defense Act Article 28
The funds needed for civil defense work shall be budgeted and provided or borne separately by governments at all levels, agencies (organizations), schools, groups, companies, and factories according to their nature.
中文原文 民防法第28條
辦理民防工作所需經費，依其性質由各級政府、各機關（構）、學校、團體、公司、廠場分別編列預算支應或負擔。