| Article 1 | In response to enemy threats and urgent national defense requirements, this Act is hereby enacted to establish weapons and equipment that safeguard national security and strengthen asymmetric capabilities, implement a multi-layered deterrence strategy, enhance defense resilience, build defense capabilities, improve joint operational effectiveness and ensure national security.
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| Article 2 | The competent authority for this Act is the Ministry of National Defense.
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| Article 3 | The Ministry of National Defense shall conduct military procurements and relevant development programs prescribed in this Act in accordance with the Government Procurement Act and other national defense-related laws and regulations. Depending on the nature of the program, the Ministry shall present detailed plans regarding its defense objectives, combat requirements, equipment specifications, acquisition methods, schedule planning, financial arrangement, logistical support, maintenance integration, expected benefits, and risk control. For programs involving major policies or overall combat structures, reports including feasibility assessments, comprehensive planning, and cost-benefit analyses of alternatives shall be prepared and submitted to the Executive Yuan for approval.
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| Article 4 | The term "procurement project to safeguard national security and strengthen asymmetric capabilities" as used in this Act refers to the acquisition, production, maintenance, engineering, and training of equipment, systems, and their related support systems as stipulated in the items of Article 5, as approved by the Executive Yuan, and conducted by the competent authority and its subordinate agencies (organizations) and military units.
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| Article 5 | The procurement items for the program to safeguard national security and strengthen asymmetric capabilities under this Act are as follows:
1.M109A7 Self-Propelled Howitzer.
2.High Mobility Artillery Rocket System (HIMARS).
3.Anti-armor Unmanned Aerial Vehicle (UAV) Missile System.
4.Javelin Anti-armor Missile.
5.TOW 2B Anti-armor Missile.
6.The following Foreign Military Sales (FMS) items approved for sale by the United States Government within one year after the enforcement of this Act :
(1) Hybrid soft-kill and hard-kill counter-UAV systems.
(2) Various types of anti-ballistic and air defense missiles.
(3) Medium and low-altitude air defense systems.
(4) Anti-armor missile combat readiness stockpile replenishment project.
The special budget bill compiled under this Act shall explicitly state the specific names, quantities, budget amounts, life-cycle maintenance costs, and expected execution years of the procured equipment, systems, and their related support systems and equipment.
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| Article 6 | For procurements conducted in accordance with this Act to safeguard national security and strengthen asymmetric capabilities, the budget ceiling for the first Letter of Offer and Acceptance (LOA) for the items listed in Subparagraphs 1 through 5 of Paragraph 1 of the preceding Article shall be NT$300 billion. The budget bill for the items listed in Subparagraph 6 of Paragraph 1 of the preceding Article shall be realistically compiled based on the second LOA after obtaining official agreement for sale from the United States Government, with a budget ceiling of NT$480 billion. The budget shall be compiled in the form of a special budget, and its compilation shall not be restricted by the provisions of Article 23 of the Budget Act. No funds shall be transferred among items without the consent of the Legislative Yuan.
The procurement mentioned in the preceding paragraph shall be compiled on a one-year-per-period basis. Upon expiration, the subsequent budget and schedule shall be prepared and reviewed in stages after obtaining the consent of the Legislative Yuan.
Within one month after the passage of this Act, the Executive Yuan shall submit the following special reports regarding the first LOA budget bill to the Legislative Yuan and be subject to interpellations. The budget bill may only be prepared after obtaining the consent of the Legislative Yuan; the same applies to the second LOA budget bill:
1.The items, amounts, benefits, and delivery status of our military procurements over the past five years prior to the enforcement of this Act.
2.The relationship between the procurement items of this Act and the procurements mentioned in the preceding subparagraph, and how joint operational effectiveness can be effectively improved after acquiring and building the force.
3.The acquisition schedule, expected delivery time, and life-cycle maintenance costs of the procurement items under Article 5.
4.Enhancements for the maintenance of national army personnel, logistical replenishment support, and information and communication system maintenance in response to the procurements under this Act.
After the Legislative Yuan consents to the special reports mentioned in the preceding paragraph, the Executive Yuan shall submit the first LOA budget bill to the Legislative Yuan for review within two months; the same applies to the second LOA budget bill.
When the Legislative Yuan reviews the items under Subparagraph 6 of Paragraph 1 of the preceding Article, the Executive Yuan shall concurrently submit a special report on procurement progress, payment status, equipment delivery and acceptance conditions, as well as the preparation and disbursement planning for the next special budget bill.
The funding required under Paragraph 1 may be met by transferring surplus funds from previous fiscal years or by issuing debt. The annual debt issuance limit compiled under the special budget shall not be restricted by the provisions of Article 5, Paragraph 7 of the Public Debt Act.
During the enforcement period of this Act, the combined total of debt issuance for the central government's general budget and special budget shall not exceed 15% of the combined total of the general budget and special budget expenditures for that period. During the enforcement period of this Act, the budgeted outstanding balance of public debt with a maturity of one year or more issued by the central government shall be handled in accordance with the provisions of Article 5, Paragraph 1 of the Public Debt Act.
During the implementation period of this Act, the social welfare expenditures compiled in the annual central government's general budget bills shall not be less than the social welfare expenditures compiled in the central government's general budget bill for the 115th year of the Republic of China (2026).
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| Article 7 | The execution of the budget listed under this Act shall be handled in accordance with the following provisions:
1.Audit agencies shall conduct audits according to law.
2.Before the competent authority transfers funds in accordance with Article 63 of the Budget Act, no funds shall be transferred without the consent of the Legislative Yuan.
The competent authority shall designate a special project to manage and review the execution of the programs listed under this Act, and shall submit a special report on the implementation progress and performance to the Legislative Yuan every legislative session.
The competent authority and its superior agencies shall execute according to law and implement supervisory mechanisms to ensure that the national defense budget is faithfully invested in combat capability development.
Before the end of May of the year following the expiration date of this Act, the competent authority shall prepare a summary report on its implementation results and submit it to the Legislative Yuan.
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| Article 8 | The effective period of this Act and its special budget shall begin from the date of promulgation and end on December 31, the 122nd year of the Republic of China (2033).
Any portion of this Act and its special budget that remains unexecuted upon the expiration of the implementation period may, when necessary, be extended with the consent of the Legislative Yuan.
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