The central government, in seeking balanced development of the national economy, may consider providing subsidies to local governments, provided that such subsidies are limited to the following:
1. Programs whose benefits will be broad in scope, while also having goals that are comprehensive in nature.
2. Infrastructure projects whose scope extends beyond a special municipality, county or county-level city, or spans two or more counties or county-level cities.
3. Major infrastructure projects that will serve in a demonstration capacity.
4. Matters in which the cooperation of the local government is needed for major central government policies or infrastructure projects.
Regulations governing subsidies provided under each of the subparagraphs of the preceding paragraph shall be adopted by the Executive Yuan.

A county government, in seeking balanced development of rural and urban townships and township-level cities, may consider providing subsidies to those rural and urban townships and township-level cities. The regulations governing such subsidies shall be separately adopted by the county government.

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Any higher-level government, to respond to special needs, may obtain assistance funding from lower-level governments with relatively strong fiscal capabilities.
The "assistance funding" of the preceding paragraph shall be recognized in the budgets of each of the given lower-level governments.