Budget Act Article 12
Government fiscal year shall commence from January 1st and end on December 31st each year whereas the current fiscal year shall be given the title of the current calendar year of the Republic of China.
中文原文 預算法第12條
政府會計年度於每年一月一日開始，至同年十二月三十一日終了，以當年之中華民國紀元年次為其年度名稱。