Budget Act Article 20
The budget compiled according to the classification of agencies or Funds in a unit budget or subordinate unit budget shall be classified as a sub-budget of a unit budget or a sub-budget of a subordinate unit budget.
中文原文 預算法第20條
單位預算或附屬單位預算內，依機關別或基金別所編之各預算，為單位預算之分預算或附屬單位預算之分預算。