Central Government Development Bonds and Loans Act Article 3
After one year passes from the date of issue, part or the entire obligations of the Bond may be repaid, and new bonds may be issued. Regulations concerning the repayment and/or reissuing are to be drafted by the Ministry of Finance (hereinafter referred to as the MOF) and reported to the Executive Yuan for approval.After the foregoing new government bonds are issued, holders of previously issued bond certificates may present them to exchange for new certificates.
中文原文 中央政府建設公債及借款條例第3條
本公債發行期滿一年後，得提前償還一部或全部，及另發新公債。
其償還或另發辦法，由財政部擬訂，報行政院核定。
前項另發之新公債，原公債持有人得以原債票，調換新債票。
其償還或另發辦法，由財政部擬訂，報行政院核定。
前項另發之新公債，原公債持有人得以原債票，調換新債票。