Sports Lottery Issuance Act Article 8
All of the profits from the issuance of the sports lottery shall be handled by the competent authority solely for the development of sports and may not be used as a government budget for sports. The scope of use of those profits shall be determined by the competent authority and publicized in the government gazette.The aforementioned profits appropriated for the development of sports shall be handled in the form of a fund or ledger (credits/debits).Said affairs may be handled through the establishment of a sports development fund in accordance with the annual budget procedure. Prior to the establishment of said fund, the profits from sports lottery shall be deposited in an account at a public bank and budgeted in the form of credits/debits. After the establishment of the fund, all balance from the account shall be transferred into the fund immediately.
中文原文 運動彩券發行條例第8條
運動彩券發行之盈餘，應全數專供主管機關發展體育運動之用，不得充抵政府預算所編列之體育經費，其使用範圍，由主管機關公告之，並刊登政府公報。
前項專供主管機關發展體育運動之用盈餘，應以基金或收支並列方式管理運用。
主管機關為辦理前項作業，得循年度預算程序設置運動發展基金。
該基金未成立前，運動彩券發行盈餘應於公庫設立專戶存儲，並依收支並列方式編列年度預算，該基金成立後，該專戶之結餘款應即轉入基金。
前項專供主管機關發展體育運動之用盈餘，應以基金或收支並列方式管理運用。
主管機關為辦理前項作業，得循年度預算程序設置運動發展基金。
該基金未成立前，運動彩券發行盈餘應於公庫設立專戶存儲，並依收支並列方式編列年度預算，該基金成立後，該專戶之結餘款應即轉入基金。