Budget Act Article 23
Current revenues and expenditures of the government shall be balanced. Unless due to abnormal conditions in the budgetary fiscal year, capital revenue, government bonds and borrowing, as well as surplus from the previous fiscal year, shall not be used for current expenditures; provided, however, that if there is a surplus from the current revenues and expenditures, the surplus may be used for capital expenditures.
中文原文 預算法第23條
政府經常收支，應保持平衡，非因預算年度有異常情形，資本收入、公債與賒借收入及以前年度歲計賸餘不得充經常支出之用。
但經常收支如有賸餘，得移充資本支出之財源。
但經常收支如有賸餘，得移充資本支出之財源。