Business Entity Accounting Act Article 19

（Preparation of Source Documents）External accounting events must be supported by external or outgoing documents. Internal accounting events must be supported by internal documents.If a source document cannot be obtained due to restrictions or if such documents are damaged, destroyed, unavailable, or lost, in addition to handling according to the procedures under laws and regulations, a business must prepare a slip based on the fact and amount and have the responsible persons of the business or a designated person sign or seal for account keeping.For an accounting event for which the source documents cannot be obtained, the responsible persons of the business may instruct the personnel handling and in charge of such event to provide individual or joint proof of the event.