Prevention of Rare Diseases and Orphan Drug Act Article 33

The central competent authority shall allocate budgets to subsidize costs for prevention, screening, and research on rare diseases; and expenses for orphan disease diagnosis, treatment, pharmaceuticals, supportive and palliative care, and special nutritional foods essential for the maintenance of life not covered by the National Health Insurance Act. The central competent authority shall stipulate measures regarding subsidization methods, details, and other relevant items.Subsidies specified in the preceding paragraph will be funded by the Tobacco Health and Welfare Surcharge, or donations from organizations and groups.
中文原文 罕見疾病防治及藥物法第33條
中央主管機關應編列預算,補助罕見疾病預防、篩檢、研究之相關經費及依全民健康保險法未能給付之罕見疾病診斷、治療、藥物、支持性與緩和性照護及維持生命所需之特殊營養食品、居家醫療照護器材費用。
其補助方式、內容及其他相關事項之辦法,由中央主管機關定之。
前項補助經費,得由菸品健康福利捐之分配收入支應或接受機構、團體之捐助。

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