Primary and Junior High School Act Article 8
The funds required by any special municipality or county (city) competent authority to implement primary and junior high school education shall take priority in budget allocations. Their sources of finance are as follows:1. The special municipality or county (city) competent authority’s general revenue.2. Funds allocated to special municipality and county (city) competent authorities in accordance with the provisions of the Equalization of Land Rights Act.3. To ensure the sound development of primary and junior high school education, in accordance with the provisions of the proviso in Paragraph 1, Article 18 of the Act Governing the Allocation of Government Revenues and Expenditures, special municipality and county (city) competent authorities may give priority to raising the funds necessary to implement primary and junior high school education.The central competent authority shall provide subsidies for special municipality and county (city) competent authorities to implement primary and junior high school education, based on their actual needs.
中文原文 國民教育法第8條
直轄市、縣（市）主管機關辦理國民教育所需經費，應優先編列預算支應；其財源如下：
一、直轄市、縣（市）主管機關一般收入。
二、直轄市、縣（市）主管機關依平均地權條例規定分配款。
三、為保障國民教育之健全發展，直轄市、縣（市）主管機關得依財政收支劃分法第十八條第一項但書規定，優先籌措辦理國民教育所需經費。
中央主管機關應視直轄市、縣（市）主管機關辦理國民教育經費之實際需要補助之。
一、直轄市、縣（市）主管機關一般收入。
二、直轄市、縣（市）主管機關依平均地權條例規定分配款。
三、為保障國民教育之健全發展，直轄市、縣（市）主管機關得依財政收支劃分法第十八條第一項但書規定，優先籌措辦理國民教育所需經費。
中央主管機關應視直轄市、縣（市）主管機關辦理國民教育經費之實際需要補助之。