Agricultural Finance Act Article 27
Agriculture and fishery associations are allowed to set up credit departments for handling financial businesses if they are approved by the central authorities. The accounting of credit departments should be independent from other departments.
中文原文 農業金融法第27條
農、漁會辦理金融事業，應報經中央主管機關許可設立信用部；信用部與其他部門之會計，應分別獨立。