Accounting Act Article 6
Special Government Affairs shall be categorized into the following six types:1. Accounting affairs of treasury cashiering activities: The accounting affairs relevant to the receipts and payments, custody, and transfer of cash, notes and securities by the treasury.2. Accounting affairs of managed properties: The accounting affairs relevant to the increase and decrease, custody and transfer of real estate properties and other properties managed by the public properties management Agency.3. Accounting affairs of taxation: The accounting affairs relevant to collection, checking of revenue from taxes and other procedures regarding the dealing with taxes pursuant to statutory provisions, relevant certificates or supporting documents, and treatment of taxable items by the tax Agency.4. Accounting affairs of government bonds: The accounting affairs relevant to the issuance, management, and repayment of bonds by the competent Agency of bonds.5. Accounting affairs of special properties: The accounting affairs relevant to the finances of special properties dealt with by the management Agency of special properties.6. Accounting affairs of Special Funds: The accounting affairs relevant to the treatment of Funds by the management Agency of Special Funds.Special Funds mentioned in Subparagraph 6 of the preceding Paragraph mean all types of Funds which do not belong to General Funds, including all types of Trust Funds, Retained Capital Funds, Non-enterprise Recurring Funds, while except for Business Funds, Government Bonds Funds, and Enterprise Funds that belongs to enterprise accounting.
中文原文 會計法第6條
特種公務之會計事務，為左列六種：
一、公庫出納之會計事務：謂公庫關於現金、票據、證券之出納、保管、移轉之會計事務。
二、財物經理之會計事務：謂公有財物經理機關，關於所經理不動產物品及其他財產之增減、保管、移轉之會計事務。
三、徵課之會計事務：謂徵收機關，關於稅賦捐費等收入之徵課、查定，及其他依法處理之程序，與所用之票照等憑證，及其處理徵課物之會計事務。
四、公債之會計事務：謂公債主管機關，關於公債之發生、處理、清償之會計事務。
五、特種財物之會計事務：謂特種財物之管理機關，關於所管財務處理之會計事務。
六、特種基金之會計事務：謂特種基金之管理機關，關於所管基金處理之會計事務。
前項第六款稱特種基金者：謂除營業基金、公債基金及另為事業會計之事業基金外，各種信託基金、留本基金、非營業之循環基金等，不屬於普通基金之各種基金。
一、公庫出納之會計事務：謂公庫關於現金、票據、證券之出納、保管、移轉之會計事務。
二、財物經理之會計事務：謂公有財物經理機關，關於所經理不動產物品及其他財產之增減、保管、移轉之會計事務。
三、徵課之會計事務：謂徵收機關，關於稅賦捐費等收入之徵課、查定，及其他依法處理之程序，與所用之票照等憑證，及其處理徵課物之會計事務。
四、公債之會計事務：謂公債主管機關，關於公債之發生、處理、清償之會計事務。
五、特種財物之會計事務：謂特種財物之管理機關，關於所管財務處理之會計事務。
六、特種基金之會計事務：謂特種基金之管理機關，關於所管基金處理之會計事務。
前項第六款稱特種基金者：謂除營業基金、公債基金及另為事業會計之事業基金外，各種信託基金、留本基金、非營業之循環基金等，不屬於普通基金之各種基金。