Business Entity Accounting Act Article 82
（Exceptions for small-scale businesses）A small-scale partnership or sole proprietorship business may be exempt from the provisions of this Law.The criteria for small-scale partnerships or sole proprietorships mentioned in the preceding Paragraph shall be determined by the Central Competent Authority, taking into the economic conditions of each municipality and country (city).
中文原文 商業會計法第82條
小規模之合夥或獨資商業，得不適用本法之規定。
前項小規模之合夥或獨資商業之認定標準，由中央主管機關斟酌各直轄市、縣（市）區內經濟情形定之。
前項小規模之合夥或獨資商業之認定標準，由中央主管機關斟酌各直轄市、縣（市）區內經濟情形定之。