Accounting Act Article 52
The source documents are categorized into the following types:1. Orders that grant approval to appropriation of budget reserve funds and budget statements and flow of allocations in between budgetary accounts pursuant to statutory provisions.2. Documents in relation to payments, receipts and transfers of cash, notes, securities etc.3. Statements, payment slips in relation to salary, wage, perk, allowance, travel expenses, compensation payment etc.4. Invoices and receipts relating to purchase and restoration of properties, as well as postage, transport, printing, and consumables etc.5. Statements, slips relating to application, supply, transfer, dealing and custody of properties.6. Contracts and the related documents relating to sales, purchase, lending, borrowing and services.7. Supporting documents relating to savings, exchanges, and investments etc.8. Supporting documents and property catalogues relating to public properties, confiscated properties, gifts, or legacies.9. Documents relating to determining taxes or handling pursuant to other statutory provisions, as well as documents relating to handling of taxes and receipt and delivery of vouchers.10. Documents relating to evidence of fines and compensations.11. Laws and regulations relating to the issuance of government bonds, as well as documents relating to payment of principal and interests and table displaying the calculation of premium and discounts.12. Invoices, receipts relating to calculation of costs.13. Documents in support of dealings of profits and losses.14. Financial statements.15. Invoices, receipts, or other supporting documents which prove the events do occur and circumstances stipulated in Article 3.All supporting documents affixed to the documents in the preceding Paragraph are viewed as a part thereof.
中文原文 會計法第52條
原始憑證為左列各種：
一、預算書表及預算準備金依法支用與預算科目間經費依法流用之核准命令。
二、現金、票據、證券之收付及移轉等書據。
三、薪俸、工餉、津貼、旅費、卹養金等支給之表單及收據。
四、財物之購置、修繕；郵電、運輸、印刷、消耗等各項開支發票及收據。
五、財物之請領、供給、移轉、處置及保管等單據。
六、買賣、貸借、承攬等契約及其相關之單據。
七、存匯、兌換及投資等證明單據。
八、歸公財物、沒收財物、贈與或遺贈之財物目錄及證明書類。
九、稅賦捐費等之徵課、查定，或其他依法處理之書據、票照之領發，及徵課物處理之書據。
十、罰款、賠款經過之書據。
十一、公債發行之法令、還本付息之本息票及處理申溢折扣之計算書表。
十二、成本計算之單據。
十三、盈虧處理之書據。
十四、會計報告書表。
十五、其他可資證明第三條各款事項發生經過之單據或其他書類。
前項各種憑證之附屬書類，視為各該憑證之一部。
一、預算書表及預算準備金依法支用與預算科目間經費依法流用之核准命令。
二、現金、票據、證券之收付及移轉等書據。
三、薪俸、工餉、津貼、旅費、卹養金等支給之表單及收據。
四、財物之購置、修繕；郵電、運輸、印刷、消耗等各項開支發票及收據。
五、財物之請領、供給、移轉、處置及保管等單據。
六、買賣、貸借、承攬等契約及其相關之單據。
七、存匯、兌換及投資等證明單據。
八、歸公財物、沒收財物、贈與或遺贈之財物目錄及證明書類。
九、稅賦捐費等之徵課、查定，或其他依法處理之書據、票照之領發，及徵課物處理之書據。
十、罰款、賠款經過之書據。
十一、公債發行之法令、還本付息之本息票及處理申溢折扣之計算書表。
十二、成本計算之單據。
十三、盈虧處理之書據。
十四、會計報告書表。
十五、其他可資證明第三條各款事項發生經過之單據或其他書類。
前項各種憑證之附屬書類，視為各該憑證之一部。