Budget Act Article 15
The fiscal year for annual government expenditures shall be determined as follows:1. Where the period of an annual expenditure account is defined clearly, the annual expenditure shall be put under the fiscal year to which said period belongs.2. Where the period of an annual expenditure account is not defined, but a deadline for disbursement is given, the annual expenditure shall be put under the fiscal year in which the disbursement period commences.3. Where the period of an annual expenditure account is not defined and there is no given deadline for disbursement, the annual expenditure shall be put under the fiscal year in which the disbursement obligation happens.
中文原文 預算法第15條
政府歲出之年度劃分如左︰一、歲出科目有明定所屬時期者，歸入該時期所屬之年度。
二、歲出科目未明定所屬時期，而定有支付期限者，歸入支付期開始日所屬之年度。
三、歲出科目未明定所屬時期及支付期限者，歸入該支付義務發生日所屬之年度。
二、歲出科目未明定所屬時期，而定有支付期限者，歸入支付期開始日所屬之年度。
三、歲出科目未明定所屬時期及支付期限者，歸入該支付義務發生日所屬之年度。