Accounting Act Article 47
For accounting affairs of Sub-Accounting that are relatively complex, the types of Books shall be governed by accounting rules of Unit Accounting or Subordinate Unit Accounting. For accounting affairs that are relatively simple, only Journal Books and necessary Reference Books may be set up.
中文原文 會計法第47條
各分會計之會計事務較繁者，其帳簿之種類，準用關於單位會計或附屬單位會計之規定；其會計事務較簡者，得僅設序時帳簿及其必需之備查簿。