National Defense Act Article 20
The MND shall, in accordance with an overall military strategy and long-term defense planning of military policies, discreetly formulate the defense budget to meet the force restructuring objectives and military administration plans.
中文原文 國防法第20條
國防部秉持全般戰略構想及國防軍事政策之長期規劃，並依兵力整建目標及施政計畫，審慎編列預算。