National Health Insurance Act Article 102

All accumulated deficits incurred before the amendment of this Act on January 4, 2011, shall be shouldered by the central competent authority through annual incremental amounts in the national budget.
中文原文 全民健康保險法第102條
本法中華民國一百年一月四日修正之條文施行前,本保險之累計財務短絀金額,由中央主管機關分年編列預算撥補之。

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