Medical Care Act Article 34
This English translation was last updated on 2023-06-28, but the Chinese text was amended on 2026-09-23. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Juridical persons in medical care shall establish an accounting system, adopting a fiscal year system and accrual system. The legal certificates of financial income and expenses shall conform to publicly-acknowledged accounting standards, and shall be kept on record.Juridical persons in medical care should submit the annual financial report approved and recognized by the board of directors and supervisors to the central competent authority within five months after the end of the fiscal year.The principles regarding the compilation of the financial report referred to in the preceding paragraph shall be determined by the central competent authority.In addition to compliance with provisions stated above, accounting systems of juridical persons in medical care shall be conducted in accordance with related provisions of the Company Law.The competent authority may order juridical persons in medical care to submit financial and operations reports, or inspect financial or operation situations at any time. Juridical persons in medical care shall not avoid, obstruct, or refuse the order or inspection referred to in the preceding paragraph.
中文原文 醫療法第34條
醫療法人應建立會計制度，採曆年制及權責發生制，其財務收支具合法憑證，設置必要之會計紀錄，符合公認之會計處理準則，並應保存之。
醫療法人應於年度終了五個月內，向中央主管機關申報經董事會通過及監察人承認之年度財務報告。
前項財務報告編製準則，由中央主管機關定之。
醫療社團法人除適用前述規定外；其會計制度，並應依公司法相關規定辦理。
中央主管機關得隨時命令醫療法人提出財務、業務報告或檢查其財務、業務狀況。
醫療法人對於前項之命令或檢查，不得規避、妨礙或拒絕。
醫療法人應於年度終了五個月內，向中央主管機關申報經董事會通過及監察人承認之年度財務報告。
前項財務報告編製準則，由中央主管機關定之。
醫療社團法人除適用前述規定外；其會計制度，並應依公司法相關規定辦理。
中央主管機關得隨時命令醫療法人提出財務、業務報告或檢查其財務、業務狀況。
醫療法人對於前項之命令或檢查，不得規避、妨礙或拒絕。