In the budget system, in addition to the regular provision of each fiscal year, including the general budget of central government and subordinate unit budget,there is a kind of important event in response to an emergency , called the special budget. In accordance with the provisions of the Budget Act 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 war.
2. Major national economic event.
3. Major calamities.
4. Major political event that takes place irregularly or once every few years.