Business Entity Accounting Act Article 18

（Preparation of Accounting Voucher）A business shall prepare accounting vouchers based on source documents, and record them in the accounting books based on accounting vouchers. However, for the purpose of accounting settlement and the transfer of entries after settlement, source documents are not required to be attached.Where the accounting affairs of a business are simple or the source documents meet the requirements for account keeping, separate accounting vouchers need not be prepared and the source documents may be accepted in lieu of accounting voucher.