Accounting Act Article 49
Books of General Accounting shall be established depending on the information that is required to be included in the general financial report; its Reference Books shall be established depending on the needs in the process of handling affairs.
中文原文 會計法第49條
總會計之帳簿，應就其彙編會計總報告所需之記載設置之；其備查簿就其處理事務上之需要設置之。