Budget Act Article 81
In case there is an unusual special shortage of legal annual revenues for which Article 71 hereof is not applicable, the competent central finance agency shall make plans to offset the shortage and the Executive Yuan shall make adjustments by increasing or decreasing the budget.
中文原文 預算法第81條
法定歲入有特別短收之情勢，不能依第七十一條規定辦理時，應由中央財政主管機關籌劃抵補，並由行政院提出追加、追減預算調整之。