Business Entity Accounting Act Article 6
（Accounting Period）The accounting period for businesses must start on January 1st of each year and end on December 31st of the same year. However, this does not apply if laws stipulate otherwise or in the event of special needs resulting from operations.
中文原文 商業會計法第6條
商業以每年一月一日起至十二月三十一日止為會計年度。
但法律另有規定，或因營業上有特殊需要者，不在此限。
但法律另有規定，或因營業上有特殊需要者，不在此限。