Regulations on Businesses Electronically Processing the Accounting Data Article 7
The accounting documents, account books and financial statements of business entities, can be output electronically or store by data storage medium.
中文原文 商業使用電子方式處理會計資料辦法第7條
商業之會計憑證、會計帳簿及財務報表等，得以電子方式輸出或以資料儲存媒體儲存。