Public Debt Act Article 11
To step up debt management and improve the efficiency of financial allocation, the central government and special municipalities may respectively set up a Debt Service Fund to handle fund raising, repayment of maturing debts, repayment of debts early in part or in full, conversion of high-interest debts to low-interest debts, and deal with other matters relevant to financial operations.The sources of funds for the Debt Service Fund referred to in the preceding paragraph are as follows:1. Funds allocated in the general budget and the special budget every year for repayment of debt.2. Principal and interest set aside to recall bonds that have past the statutory deadline for redemption.3. Interest and operating income generated from the Debt Service Fund.4. Other relevant income.To meet the need for principal repayment or debt exchange, the Debt Service Fund may, on the precondition that there will be no increase in the existing debt, raise funds in support of its operations by the issuance of government bonds, borrowing from financial institutions, and receiving funds on loan from the accounts of other special funds.The Debt Service Fund referred to in Paragraph 1 shall be used for the following purposes:1. To repay the principal of outstanding debt.2. To repay the principal, interest, and fees associated with the raising of funds under the preceding paragraph.3. To cover administrative and general expenses.4. To cover other relevant expenses.The Debt Service Fund may be used to pay the interest on debt and related fees listed under the general budget and the special budget.
中文原文 公共債務法第11條
中央及直轄市為加強債務管理、提高財務運用效能，得設立債務基金籌措財源，辦理償還到期債務、提前償還一部或全部之債務及轉換高利率債務為低利率債務等財務運作之相關業務。
前項債務基金來源如下：
一、總預算及特別預算每年所編列債務之償還。
二、收回逾法定期限不再兌付債券之本息。
三、債務基金之孳息及運用收入。
四、其他有關收入。
債務基金為應債務還本或轉換需要，得在不增加原有債務之前提下，以發行公債、向金融機構舉借、向各特種基金專戶調借資金之方式，籌措資金配合運用。
第一項債務基金用途如下：
一、償還未償債務本金。
二、償付前項籌措資金之本金、利息及相關手續費。
三、管理及總務支出。
四、其他有關支出。
債務基金得辦理總預算及特別預算所編債務利息及相關手續費之支付。
前項債務基金來源如下：
一、總預算及特別預算每年所編列債務之償還。
二、收回逾法定期限不再兌付債券之本息。
三、債務基金之孳息及運用收入。
四、其他有關收入。
債務基金為應債務還本或轉換需要，得在不增加原有債務之前提下，以發行公債、向金融機構舉借、向各特種基金專戶調借資金之方式，籌措資金配合運用。
第一項債務基金用途如下：
一、償還未償債務本金。
二、償付前項籌措資金之本金、利息及相關手續費。
三、管理及總務支出。
四、其他有關支出。
債務基金得辦理總預算及特別預算所編債務利息及相關手續費之支付。