Within the budget system, apart from the foregoing central government general budget and subordinate unit budgets routinely compiled during each fiscal year, budgets compiled outside the general budget in response to major emergency circumstances are termed special budgets. In accordance with Article 83 of the Budget Act, a special budget outside of the annual general budget may be submitted by the Executive Yuan in any of the following circumstances:
1. National defense emergency facilities or war.
2. Major national economic event.
3. Major calamities.
4. Major political events taking place irregularly or once every few years.