Public Debt Act Article 1

This Act is specifically enacted to maintain the integrity of national finance, support national development needs, and regulate the public debt of the central government, special municipalities, counties (and county-level cities), and townships (and township-level cities).
中文原文 公共債務法第1條
為維護國家財政健全,支應國家發展需要,規範中央、直轄市、縣(市)及鄉(鎮、市)公共債務,特制定本法。

English translation for reference only; the Chinese text prevails. Not legal advice.