Budget Act Article 18
The following budgets are classified as unit budget:1. The budget of an agency unit with a legal budget in a government agency.2. The budget for the Special Fund in which all the annual revenues and annual expenditures of the budget of the Fund shall be compiled into the general budget.
中文原文 預算法第18條
左列預算為單位預算︰一、在公務機關，有法定預算之機關單位之預算。
二、在特種基金，應於總預算中編列全部歲入、歲出之基金之預算。
二、在特種基金，應於總預算中編列全部歲入、歲出之基金之預算。