Business Entity Accounting Act Article 39
（Liability for Damaging, Destroying or Missing Accounting Documents）If the accounting document, which should be and could be obtained for an accounting event, is damaged, missing, destroyed due to the intentional or negligent acts of the personnel responsible for or supervising the matter, resulting in damage to the business, such personnel shall be liable for compensation.
中文原文 商業會計法第39條
會計事項應取得並可取得之會計憑證，如因經辦或主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該經辦或主管人員應負賠償之責。