Business Entity Accounting Act Article 26
（Recording of Name and Account on Accounting Books）For an account recorded with the name of a person in the book of a business entity, the real name of the person must be specified and the address of the person must be specified in the subsidiary account. For a joint account, the real name and address of the representative must be specified.For a property account recorded in the book of a business entity, the name, category, price, quantity and location of the property must be specified.
中文原文 商業會計法第26條
商業會計帳簿所記載之人名帳戶，應載明其人之真實姓名，並應在分戶帳內註明其住所，如為共有人之帳戶，應載明代表人之真實姓名及住所。
商業會計帳簿所記載之財物帳戶，應載明其名稱、種類、價格、數量及其存置地點。
商業會計帳簿所記載之財物帳戶，應載明其名稱、種類、價格、數量及其存置地點。