閣揆拒絕副署
Taiwan’s political system entered uncharted territory in December 2025 when Premier Cho Jung-tai announced that he would refuse to countersign amendments to Act Governing the Allocation of Government Revenues and Expenditures passed by the opposition-controlled Legislature.
2025年12月，台灣政治體制出現前所未有的發展，行政院長卓榮泰宣布，將拒絕副署由在野黨主導的立法院通過的《財政收支劃分法》修正案。
enter uncharted territory進入未知領域、踏入前所未有的狀況uncharted(adj.)(地方或處境)全新的;未知的;無人涉足countersign(v.)副署(文件)amend(v.)修正、修訂amendment(n.)修訂、修正(案)allocate(v.)、allocation(n.)分配
This decision means the law cannot be promulgated by the president, marking the first time such a refusal has occurred in Taiwan’s constitutional history.
由於法案需經行政院長副署才能由總統公布，這個決定使得法案無法生效，也創下我國憲政史上的首例。
promulgate(v.)頒布;公佈(尤指新法律)constitution(n.)憲法constitutional(adj.)憲法的、合憲的
As a result, the move has sparked intense debate over the limits of executive power and whether the premier’s action is constitutional.
因此，此舉引發外界對行政權界線與合憲性的激烈討論。
as a result因此=consequently=thereforespark(v.)觸發;引發
The disputed amendments would change how tax revenue is divided between central and local governments, increasing subsidies for local authorities.
爭議中的修法內容主要涉及中央與地方政府之間的稅收分配，並將提高地方政府可獲得的補助。
disputed(adj.)(尤指官方或法律的)有爭端的;有爭執的;有糾紛的subsidy(n.)補助(金)
The Cabinet argues that implementing these changes would push central government borrowing beyond the legal cap of 15 percent of annual expenditures in 2026.
行政院指出，若依修正案執行，中央政府在2026年的舉債比例恐超過法定上限15%。
implement(v.)執行、實施cap(n.)上限
After the Executive Yuan’s motion for reconsideration was repeatedly rejected, Premier Cho cited Article 37 of the Constitution to justify his refusal.
在覆議案多次遭否決後，行政院長卓榮泰援引憲法第37條，作為拒絕副署的依據。
motion for reconsideration覆議案justify(v.)為⋯⋯辯護、證明⋯⋯正當
The ruling Democratic Progressive Party has defended the premier’s decision by citing Article 37 of the Constitution of the Republic of China, which requires the premier’s countersignature for laws to be promulgated.
執政的民進黨主張，依據中華民國憲法第37條，法律公布須經行政院長副署，而副署本身即代表行政責任。
defend(v.)替～辯護、辯解countersignature(n.)附署
According to the DPP, countersigning signifies political responsibility, and refusal is justified if a law is unconstitutional or impossible to implement.
民進黨認為，若法案明顯違憲或窒礙難行，行政院長有權拒絕副署。
Critics from the Kuomintang, however, argue that the move distorts constitutional norms and undermines legislative authority.
不過，國民黨則批評此舉扭曲憲政精神，削弱立法院的立法權威。
distort(v.)扭曲、曲解norm(n.)行為準則;規範social norms社會準則、規範cultural norms文化規範the norm常態departure from the norm一反常態
Ordinarily, Taiwan’s Constitutional Court could resolve such disputes, but the court is currently paralyzed due to a shortage of justices.
在正常情況下，這類爭議可交由憲法法庭裁決，但由於大法官人數不足，憲法法庭目前幾乎停擺。
resolve(v.)解決(問題)=settleparalyze(v.)使癱瘓、使無法運作paralyzed(adj.)癱瘓的、無法運作的justice(n.)大法官
This deadlock has left political mechanisms — such as a potential no-confidence vote or even dissolution of the Legislature — as the only available options.
這樣的僵局使政治途徑成為唯一選項，例如倒閣（不信任案）或解散國會。
no-confidence vote不信任投票dissolve(v.)、dissolution(n.)解散
With no clear legal referee, the controversy highlights deep partisan divisions and underscores the fragility of Taiwan’s constitutional checks and balances.
在缺乏明確法律仲裁者的情況下，這場風波不僅突顯朝野對立，也暴露出台灣憲政制衡機制的脆弱性。
referee(n.)裁判;仲裁者partisan(adj.)黨派性強的、偏袒的division(n.)分歧;不和underscore(v.)突顯出=highlightchecks and balances權力制衡、制衡機制