Financial Statement Act Article 31
Financial statements of local governments shall be separately regulated by laws.Prior to enactment of laws as referred to in the preceding Paragraph, this Act shall be applied mutatis mutandis.
中文原文 決算法第31條
地方政府決算，另以法律定之。
前項法律未制定前，準用本法之規定。
前項法律未制定前，準用本法之規定。