National Treasury Act Article 9
The cash, matured bills and securities collected by the Central Bank as an agent of the National Treasury is to be handled with deposit method. The rights and obligations of the Central Bank and the National Treasury are to be stipulated in a contract, unless it is specifically restricted by laws and orders. The contract mentioned above shall be approved by the Executive Yuan.For general fund deposit, the MOF is to set up a National Treasury deposit account with the Central Bank for centralized management.The deposits and management of special funds, which are set up according to laws, treaties, agreements, orders, contracts, or wills, as well as other public funds and custody funds set up according to law, excluding annual revenues of central government agencies, shall be handled separately and deposited into the National Treasury agent institutions with special fund accounts. The management of such revenue and expenditure is to follow the regulations for setting up that fund; if there is no regulation in particular for that fund, the general approach of the National Treasury depositors shall apply mutatis mutandis.
中文原文 國庫法第9條
中央銀行代理國庫，所收納之現金及到期票據、證券，均用存款方式處理之。
其與國庫雙方之權利義務，除受法令特定之限制外，以契約定之；其契約應經行政院之核准。
普通基金存款，由財政部在中央銀行設置國庫存款戶，集中管理。
特種基金之依法律、條約、協定、設定基金之命令、契約、遺囑所定，或中央政府各機關歲入以外，其他公款及保管款之依法令所定，應專戶存管之款項，以基金專戶存入當地國庫代理機關。
其收支管理辦法，依設置該項基金時之規定；其無規定者，準用關於國庫存款戶之普通處理辦法。
其與國庫雙方之權利義務，除受法令特定之限制外，以契約定之；其契約應經行政院之核准。
普通基金存款，由財政部在中央銀行設置國庫存款戶，集中管理。
特種基金之依法律、條約、協定、設定基金之命令、契約、遺囑所定，或中央政府各機關歲入以外，其他公款及保管款之依法令所定，應專戶存管之款項，以基金專戶存入當地國庫代理機關。
其收支管理辦法，依設置該項基金時之規定；其無規定者，準用關於國庫存款戶之普通處理辦法。