Business Entity Accounting Act Article 1
（Scope of Applicability）Accounting affairs for business entities must be handled according to the Business Entity Accounting Law (referred to as the "Law").Accounting affairs for public-owned businesses must be handled according to the Law unless otherwise stipulated by other laws.
中文原文 商業會計法第1條
商業會計事務之處理，依本法之規定。
公營事業會計事務之處理，除其他法律另有規定者外，適用本法之規定。
公營事業會計事務之處理，除其他法律另有規定者外，適用本法之規定。