Public Debt Act Article 6
When the forecasted amount of outstanding public debt with a maturity of one year or longer incurred by the central government, a special municipality, a county (or county-level city), or a township (or township-level city) reaches 90 percent of the loan cap set in Paragraphs 1, 3, and 4, respectively of the preceding article, the central government shall draw up a debt improvement plan and an implementation schedule for that plan and submit them to the Legislative Yuan for review; and the special municipality, county (or county-level city), or township (or township-level city) shall draw up the debt improvement plan and implementation schedule and submit them to the Debt Administration Committee for deliberation and approval, and then to the supervisory authority for public debt for review.In the debt improvement plan and implementation schedule proposed by the central government, special municipality, county (or county-level city), and township (or township-level city), newly incurred public debt taken on by the central government may not exceed the loan cap for the previous fiscal year without prior approval from the Legislative Yuan. The same restriction applies to a special municipality, county (and county-level city), and township (and township-level city) if without prior approval from the supervisory authority for public debt.
中文原文 公共債務法第6條
中央、各直轄市、縣（市）及鄉（鎮、市）所舉借之一年以上公共債務未償餘額預算數，分別達前條第一項、第三項、第四項規定債限之百分之九十時，應訂定債務改善計畫及時程表，中央送立法院審查，各直轄市、縣（市）及鄉（鎮、市）經公共債務管理委員會審議通過後，送監督機關審查。
中央、直轄市、縣（市）及鄉（鎮、市）所提債務改善計畫及時程表，中央未經立法院同意，新增債務不得超過前一年度舉債額度；各直轄市、縣（市）及鄉（鎮、市）未經其監督機關同意者，亦同。
中央、直轄市、縣（市）及鄉（鎮、市）所提債務改善計畫及時程表，中央未經立法院同意，新增債務不得超過前一年度舉債額度；各直轄市、縣（市）及鄉（鎮、市）未經其監督機關同意者，亦同。