National Property Act Article 21
The administration authority should set up the national property data card and subsidiary ledger, make the category, number, card, keep accounts in reports and submit to competent authorities. The modification shall be handled according to the procedure of the accounting report.
中文原文 國有財產法第21條
管理機關應設國有財產資料卡及明細分類帳，就所經管之國有財產，分類、編號、製卡、登帳，並列冊層報主管機關；其異動情形，應依會計報告程序為之。