Government Treasury Act Article 20
The government at each level may, due to financial needs, accommodate revenues and expenditures pursuant to the following provisions:1.The central government may issue national treasury bills, or after a consultation, borrow a loan for less than a year.2.The local government at each level may borrow a loan for less than a year after a consultation.Both sums of money mentioned in the preceding paragraph shall come under each relevant government treasury account; when the loan is to be paid off, an appropriated sum of money directly from each relevant government treasury account shall be made out.Each competent authority of the relevant government treasury shall handle the consultation and borrowing of loans and their repayments that were mentioned in each subparagraph of Paragraph 1.
中文原文 公庫法第20條
各級政府因財政上之需要，依下列規定調節公庫收支：
一、中央政府得發行國庫券或洽借未滿一年之借款。
二、各級地方政府得洽借未滿一年之借款。
前項款項，均歸入各該公庫存款戶內；償還時，由各該公庫存款戶直接撥付。
第一項各款借款之洽借及償還事務，由各該公庫主管機關辦理。
一、中央政府得發行國庫券或洽借未滿一年之借款。
二、各級地方政府得洽借未滿一年之借款。
前項款項，均歸入各該公庫存款戶內；償還時，由各該公庫存款戶直接撥付。
第一項各款借款之洽借及償還事務，由各該公庫主管機關辦理。