Accounting Act Article 50
Special Property Management Agency shall prepare Reference Books, such as indexes, photographs, drawings, and other reference records to facilitate verification regarding valuable chattel properties; Reference Books of maps, drawings etc. shall be prepared regarding real estate properties. The form of Reference Books shall be decided by the BAS Agency of each government.
中文原文 會計法第50條
管理特種財物機關，關於所管珍貴動產，應備索引、照相、圖樣及其他便於查對之暗記紀錄等備查簿；關於所管不動產，應備地圖、圖樣等備查簿；其程式由各該政府之主計機關定之。