Provisional Act Governing the Welfare Allowance for Elderly Farmers Article 6

In special municipalities directly under the jurisdiction of the central government, the Competent Authority at the central government level shall be responsible for paying 50% of the welfare allowance for elderly farmers, while the special municipality shall be responsible for 50%. In areas under the jurisdiction of provinces, the central government (only) shall be responsible. Moreover, the central government shall take full responsibility for paying increases in the amount of the welfare allowance stipulated by amendments made on December 13, 2005; July 20, 2007; and December 2, 2011.
中文原文 老年農民福利津貼暫行條例第6條
老年農民福利津貼在直轄市區域,由中央主管機關負擔百分之五十,直轄市負擔百分之五十;在省轄區域,由中央負擔。
但本條例中華民國九十四年十二月十三日、九十六年七月二十日及一百年十二月二日修正之條文所增加津貼經費,由中央全額負擔。

English translation for reference only; the Chinese text prevails. Not legal advice.