Accounting Act Article 46
Apart from setting up of General Journal Books and General Ledger Books in the Books of Unit Accounting or Subordinate Unit Accounting, Special Journal Books and Special Ledger Books shall be set up by each government BAS Agency, by discussing with Unit Accounting or Subordinate Unit Accounting Agency or controlling Chief Officer of funds and Chief accounting Officer in accordance with actual needs and circumstances.Reference Books of each Unit Accounting or Subordinate Unit Accounting Agencies, apart from those required by BAS Agencies to be set up, shall be set up by each Agency or controlling Chief Officer of funds and Chief accounting Officer in accordance with actual need and circumstances.
中文原文 會計法第46條
關於各單位會計或附屬單位會計之帳簿，除應設置普通序時帳簿及總分類帳簿外，其特種序時帳簿及明細分類帳簿，應由各該政府主計機關，會同單位會計或附屬單位會計機關或基金之主管長官及主辦會計人員，按事實之需要，酌量設置之。
各單位會計或附屬單位會計之備查簿，除主計機關認為應設置者外，各機關或基金主管長官及主辦會計人員，亦得按其需要情形，自行設置之。
各單位會計或附屬單位會計之備查簿，除主計機關認為應設置者外，各機關或基金主管長官及主辦會計人員，亦得按其需要情形，自行設置之。