Budget Act Article 19
The budget for the Special Fund, in which only part of the annual revenues and annual expenditures of the budget shall be compiled into the general budget, shall be classified as a subordinate unit budget.Unless otherwise regulated by laws, the Special Fund, which is subject to a subordinate unit budget, shall be governed by this Act.
中文原文 預算法第19條
特種基金，應以歲入、歲出之一部編入總預算者，其預算均為附屬單位預算。
特種基金之適用附屬單位預算者，除法律另有規定外，依本法之規定。
特種基金之適用附屬單位預算者，除法律另有規定外，依本法之規定。