Accounting Act Article 43
The Journal Books are categorized into the following two types:1. General Journal Books: The Books which are set up to record all events chronologically or to record the closing figures in Subparagraph 2 chronologically, such as the daily entry Books.2. Special Journal Books: The Books which are set up to record special events chronologically, such as Annual Revenue, Payment and Receipts Book, Allocation Payment and Receipt Book, Cash Inflow and Outflow Book and other Books relating to recording of special events.
中文原文 會計法第43條
序時帳簿分左列二種：
一、普通序時帳簿：謂對於一切事項為序時登記，或並對於第二款帳項之結數為序時登記而設者，如分錄日記帳簿。
二、特種序時帳簿：謂對於特種事項為序時登記而設者，如歲入收支登記簿、經費收支登記簿、現金出納登記簿及其他關於特種事項之登記簿。
一、普通序時帳簿：謂對於一切事項為序時登記，或並對於第二款帳項之結數為序時登記而設者，如分錄日記帳簿。
二、特種序時帳簿：謂對於特種事項為序時登記而設者，如歲入收支登記簿、經費收支登記簿、現金出納登記簿及其他關於特種事項之登記簿。