A government fund that is raised through financial arrangements or in accordance with regulations, managed by finance, and has a designated purpose. According to the Notice of the Ministry of Finance on Printing and Distributing (200 1 year government budget revenue and expenditure items) (FB [2000] 129), the fund budget revenue in 20001year is divided into eight categories, namely, the fund revenue from the industrial transportation department, the fund revenue from the commercial department, the fund revenue from the cultural and educational department and the fund revenue from the agricultural department.