National Health Insurance Act Article 76
In order to balance the insurance finances, this Insurance shall set aside a reserve fund from the following sources:1. Surplus from each fiscal year;2. Belated surcharge of this Insurance;3. Profits generated from the management of the reserve fund.4. Social health and welfare surcharge on tobacco and alcoholic products imposed by the government.5. Incomes from sources with statutory grounds other than this Act.Deficiency in the balance of this Insurance revenue and expenditure of each fiscal year shall be recovered by the reserve fund first.
中文原文 全民健康保險法第76條
本保險為平衡保險財務，應提列安全準備，其來源如下：
一、本保險每年度收支之結餘。
二、本保險之滯納金。
三、本保險安全準備所運用之收益。
四、政府已開徵之菸、酒健康福利捐。
五、依其他法令規定之收入。
本保險年度收支發生短絀時，應由本保險安全準備先行填補。
一、本保險每年度收支之結餘。
二、本保險之滯納金。
三、本保險安全準備所運用之收益。
四、政府已開徵之菸、酒健康福利捐。
五、依其他法令規定之收入。
本保險年度收支發生短絀時，應由本保險安全準備先行填補。