Accounting Act Article 13
Accounting of following Subparagraphs shall form Subordinate Unit Accounting:1. Accounting of government or its affiliated Agencies and its subordinate business, enterprise Agencies or operative entities.2. Accounting of Subordinate Special Funds of each Agency with portions relating to annual revenues and expenditures which is incorporated into the general budget.
中文原文 會計法第13條
左列各款會計，為附屬單位會計：
一、政府或其所屬機關附屬之營業機關、事業機關或作業組織之會計。
二、各機關附屬之特種基金，以歲入、歲出之一部編入總預算之會計。
一、政府或其所屬機關附屬之營業機關、事業機關或作業組織之會計。
二、各機關附屬之特種基金，以歲入、歲出之一部編入總預算之會計。