Highway Act Article 12
This English translation was last updated on 2025-12-19, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
The sharing principle of highway construction funds shall be as follows:(1) National highways and provincial highways: funds shall be provided by the central government, except for interchanges to be established or improved based on proposals made by local governments for regional needs. However, projects proposed by local governments for putting up or improving the interchange in view of regional traffic needs, the funds shall be collectively borne by central government and related municipalities or county (city) governments; the fund sharing proportion will be determined according to their financial affordability.(2) City and district highways: Funds shall be provided by municipality governments.(3) County highways: Funds shall be provided by county governments.(4) country roads: Funds shall be provided by county governments.Municipalities and county (or city) governments may apply for financial support from their higher levels of government if they are short of funds for the construction country roads.
中文原文 公路法第12條
公路修建經費負擔原則如下：
一、國道、省道：由中央負擔。
但因地區性交通需求，地方政府所提之增設或改善交流道，由中央及有關之直轄市或縣（市）政府共同負擔；其負擔比例，視直轄市或縣（市）政府負擔能力定之。
二、市道、區道：由直轄市政府負擔。
三、縣道：由縣（市）政府負擔。
四、鄉道：由縣政府負擔。
前項市道、縣道、區道、鄉道修建經費，直轄市、縣（市）政府財力不足時，得向上級政府申請補助。
一、國道、省道：由中央負擔。
但因地區性交通需求，地方政府所提之增設或改善交流道，由中央及有關之直轄市或縣（市）政府共同負擔；其負擔比例，視直轄市或縣（市）政府負擔能力定之。
二、市道、區道：由直轄市政府負擔。
三、縣道：由縣（市）政府負擔。
四、鄉道：由縣政府負擔。
前項市道、縣道、區道、鄉道修建經費，直轄市、縣（市）政府財力不足時，得向上級政府申請補助。