Business Entity Accounting Act Article 9
（Payment Tool）Where the expenditure of a business reaches a specified amount, payment shall be made using a bill of exchange, promissory note, check, remittance, wire transfer, bank transfer, or any other payment method or instrument approved by the Competent Authority, with the payee clearly indicated.The specified amount referred to in the preceding Paragraph shall be announced by the Central Competent Authority.
中文原文 商業會計法第9條
商業之支出達一定金額者，應使用匯票、本票、支票、劃撥、電匯、轉帳或其他經主管機關核定之支付工具或方法，並載明受款人。
前項之一定金額，由中央主管機關公告之。
前項之一定金額，由中央主管機關公告之。