Business Entity Accounting Act Article 25
（Establishment of a Directory of Accounting Books）A business shall establish a directory of accounting books that specifies the name, characteristics, and the first and last dates of use. Both the responsible persons of the business and its accounting personnel handling and in charge of the accounting events shall sign it.
中文原文 商業會計法第25條
商業應設置會計帳簿目錄，記明其設置使用之帳簿名稱、性質、啟用停用日期，由商業負責人及經辦會計人員會同簽名或蓋章。