Budget Act Article 4
The term "Fund" shall refer to cash or other property collected or to be collected for use for a designated-purpose. The Fund is divided into two categories:1. General Fund: refers to annual revenues for general-purpose use.2. Special Fund: refers to annual revenues for special-purpose use, which is further divided into the following categories:(1) Enterprise Fund: refers to the Fund for revolving business use.(2) Debt Service Fund: refers to the Fund raised in accordance with statutory or contractual terms for the purpose of debt repayment.(3) Trust Fund: refers to the Fund managed or disposed in accordance with contractual terms for the interest of domestic and foreign agencies, entities or individuals.(4) Operations Fund: refers to the Fund to be used for any recoverable expenditure not for business purposes.(5) Special Revenue Fund: refers to the Fund with a specific source of revenue and with a specific-purpose use.(6) Capital Project Fund: refers to the Fund for use in major public construction projects initiated by government agencies.Management of the Special Fund may be stipulated by other laws separately.
中文原文 預算法第4條
稱基金者，謂已定用途而已收入或尚未收入之現金或其他財產。
基金分左列二類︰一、普通基金︰歲入之供一般用途者，為普通基金。
二、特種基金︰歲入之供特殊用途者，為特種基金，其種類如左︰（一）供營業循環運用者，為營業基金。
（二）依法定或約定之條件，籌措財源供償還債本之用者，為債務基金。
（三）為國內外機關、團體或私人之利益，依所定條件管理或處分者，為信託基金。
（四）凡經付出仍可收回，而非用於營業者，為作業基金。
（五）有特定收入來源而供特殊用途者，為特別收入基金。
（六）處理政府機關重大公共工程建設計畫者，為資本計畫基金。
特種基金之管理，得另以法律定之。
基金分左列二類︰一、普通基金︰歲入之供一般用途者，為普通基金。
二、特種基金︰歲入之供特殊用途者，為特種基金，其種類如左︰（一）供營業循環運用者，為營業基金。
（二）依法定或約定之條件，籌措財源供償還債本之用者，為債務基金。
（三）為國內外機關、團體或私人之利益，依所定條件管理或處分者，為信託基金。
（四）凡經付出仍可收回，而非用於營業者，為作業基金。
（五）有特定收入來源而供特殊用途者，為特別收入基金。
（六）處理政府機關重大公共工程建設計畫者，為資本計畫基金。
特種基金之管理，得另以法律定之。