Accounting Act Article 40
Accounting books are categorized into the following two categories:1. Books: Books of records containing evidence required for compilation of financial reports.2. Reference Books: Books of records not for the purpose of compiling financial reports, but to facilitate the review of accounting events or handling of accounting affairs.For financial data processed by machines, the records within the storage of the machine are deemed the accounting book.The records within the storage of the machine mentioned in the preceding Paragraph, once processed, shall be given with a digital control number and labeled in written form, and later signed or stamped by the Chief accounting Officers after review.
中文原文 會計法第40條
會計簿籍分左列二類：
一、帳簿：謂簿籍之紀錄，為供給編造會計報告事實所必需者。
二、備查簿：謂簿籍之紀錄，不為編造會計報告事實所必需，而僅為便利會計事項之查考，或會計事務之處理者。
會計資料採用機器處理者，其機器貯存體中之紀錄，視為會計簿籍。
前項機器貯存體中之紀錄，應於處理完畢時，附置總數控制數碼，並另以書面標示，由主辦會計人員審核簽名或蓋章。
一、帳簿：謂簿籍之紀錄，為供給編造會計報告事實所必需者。
二、備查簿：謂簿籍之紀錄，不為編造會計報告事實所必需，而僅為便利會計事項之查考，或會計事務之處理者。
會計資料採用機器處理者，其機器貯存體中之紀錄，視為會計簿籍。
前項機器貯存體中之紀錄，應於處理完畢時，附置總數控制數碼，並另以書面標示，由主辦會計人員審核簽名或蓋章。