National Treasury Act Article 28
In order to accommodate the revenue and expenditure of the National Treasury, the government may issue treasury bills or after negotiation borrow money for less than one year maturity; its issuance and borrowing are to be defined by laws and regulations.
中文原文 國庫法第28條
政府為調節國庫收支，得發行國庫券或洽借未滿一年之借款；其發行或洽借，以法律定之。