Accounting Act Article 42
The Journal Books or Ledger Books may be set up in special columns as required depending on actual needs and for the purpose of facilitation.
中文原文 會計法第42條
序時帳簿及分類帳簿，均得就事實上之需要及便利，設立專欄。
English translation for reference only; the Chinese text prevails. Not legal advice.