Act Governing the Allocation of Government Revenues and Expenditures Article 38-1
When a government or legislative body at any level enacts, adopts, or amends laws or self-governing regulations, that would lead to a reduction in its revenues, it shall at the same time make sufficient plans for an alternative source of revenue; if it must increase its fiscal burden, it shall make sufficient plans in advance for related expenses, or, at the time of legislation, shall expressly provide for a corresponding source of revenue.
中文原文 財政收支劃分法第38-1條
各級政府、立法機關制（訂）定或修正法律或自治法規，有減少收入者，應同時籌妥替代財源；需增加財政負擔者，應事先籌妥經費或於立法時明文規定相對收入來源。