Business Entity Accounting Act Article 8
（Bookkeeping Language）Except for Arabic numerals used in numbering, all recording of business transactions must use the domestic language; If it is necessary to include remarks in or concurrently use any foreign language or local language, domestic language must be predominant.
中文原文 商業會計法第8條
商業會計之記載，除記帳數字適用阿拉伯字外，應以我國文字為之；其因事實上之需要，而須加註或併用外國文字，或當地通用文字者，仍以我國文字為準。