The Agricultural Wholesale Market Management Regulation Article 45
The fiscal year of the market is from January 1st to December 31st.
中文原文 農產品批發市場管理辦法第45條
市場會計年度，以每年一月一日起至十二月三十一日止為會計年度。
English translation for reference only; the Chinese text prevails. Not legal advice.