Budget Act Article 83

In any of the following circumstances, the Executive Yuan may, outside of the annual general budget, propose a special budget:1. National defense emergency facilities or wars.2. Major national economic events.3. Major calamities.4. Major political events that take place irregularly or once every few years.
中文原文 預算法第83條
有左列情事之一時,行政院得於年度總預算外,提出特別預算︰一、國防緊急設施或戰爭。
二、國家經濟重大變故。
三、重大災變。
四、不定期或數年一次之重大政事。

English translation for reference only; the Chinese text prevails. Not legal advice.