Military Service's House Loan Revolving Fund (MSHLRF) is set up to match with the need of military service's house loan and enacted on the base of Budget law Article 19.

MSHLRF provides the circulating usage of house loan of military personnel with family dependant without their own house. The preservation and usage of revenue and expenditure should obey this regulation and other relative laws.

MSHLRF is a kind of revolving fund stipulated in Budget law Article 4 Paragraph 2 Subparagraph 4. The Department of Defense (DoD) is Supervision Apparatus of MSHLRF.

The revenue of MSHLRF includes:
Subparagraph 1 Government fund.
Subparagraph 2 The interest of MSHLRF.
Subparagraph 3 The other revenue ratified to take in.

The usage of MSHLRF includes:
Subparagraph 1 House loan to military personnel with family dependant without their own house.
Subparagraph 2 Construction and land advance for reconstruction of military personnel's family dependant's old and composite house.
Subparagraph 3 The expenditure of service charge of loan, receipt, and payment affairs, which are committed to public Subparagraph 4 The loss and fee ratified by Executive Yuan.

The Department of Defense ( DoD) can set up a " Military Service's House Loan Foundation" to take charge in reviewing the operation plan of MSHLRF.
The organization of foundation is designated by other decree stipulated by Department of Defense ( DoD).

MSHLRF fiscal year's operation plan and budget should be formulated and executed lawfully by Department of Defense ( DoD).

MSHLRF should open particular account in government treasury. If affairs need and agreed by Minister of Treasury (MoT), MSHLRF may transfer fund to fixed deposit or buy government bond.

The calculation of interest rate of loan and advance stipulated in Article 5 Paragraph 1 and 2 should adhere to the way that central government civil servant and teachers' subsidiary loan calculate interest rate. The loan should be paid back by monthly installment of capital and interest during the return period. The affairs of loan, payment, receipt which are committed to public bank are stipulated in Military Service's House Subsidiary Loan Rules and commitment contract. The advance is applied according to plan periods and paid back capital and interest when plan accomplished.

It is necessary to stipulate accounting rule, which is based on relative laws and regulations, to handle the accounting affairs of MSHLRF and calculate its own profit and loss.
The formulation of fiscal year's accounting report and final accounts should obey Accounting law, Final accounting law, Auditing law, and other relative regulations.

When MSHLRF is closed, the surplus amount of money should be handed over central government treasury.

This regulation is enforced when declared.