Business Entity Accounting Act Article 65
(The Year-End Closing Process)The year-end closing process of a business shall be completed within two months after the end of the fiscal year; an extension of up to two and a half months may be granted when necessary.
中文原文 商業會計法第65條
商業之決算，應於會計年度終了後二個月內辦理完竣；必要時得延長二個半月。