Business Entity Accounting Act Article 61
（Employee Pension）A business that has an obligation to pay employee retirement benefits shall make provisions in accordance with applicable laws during the employee's service period and recognize such provisions as expenses in the current reporting period.
中文原文 商業會計法第61條
商業有支付員工退休金之義務者，應於員工在職期間依法提列，並認列為當期費用。