Business Entity Accounting Act Article 30
（Periodical and Non-periodical Statement）Financial statements must be prepared based on fiscal years, provided that other periodical and non-periodical statements may be prepared. However, such limit does not apply to various additional periodical and non-periodical statements.
中文原文 商業會計法第30條
財務報表之編製，依會計年度為之。
但另編之各種定期及不定期報表，不在此限。
但另編之各種定期及不定期報表，不在此限。