Budget Act Article 71
In the course of budget implementation, if a special event in the nation occurs that makes it necessary to reduce the budget allocations, reduction of the budget may be conducted by a presidential order subject to a resolution by the Executive Council of the Executive Yuan.
中文原文 預算法第71條
預算之執行，遇國家發生特殊事故而有裁減經費之必要時，得經行政院會議之決議，呈請總統以令裁減之。