Accounting Act Article 62
Except for transfer vouchers mentioned in the following Subparagraph 2 and 3 in this Article, vouchers when recorded into the Journal Book with a Subsidiary Ledger Book established shall contemporaneously be recorded into that Subsidiary Ledger Book.Where transactions in the Special Journal Books are required to be settled periodically and be entered in General Ledger Books, transfer vouchers shall be prepared according to the footing and be recorded in General Journal Books before the posting starts. However, Special Journal Books that only involve receipts and payments of cash transactions may be posted to General Ledger Books directly.Public properties and special properties shall be settled periodically according to Subsidiary Ledger Books, and transfer vouchers shall be prepared according to the footing and be posted to separately established Books of controlling accounts.
中文原文 會計法第62條
除本條第二項及第三項之轉帳傳票外，各種傳票於記入序時帳簿時，設有明細分類帳簿者，並應同時記入關係之明細分類帳簿。
特種序時帳簿之按期結算，應過入總分類帳簿者，應先以其結數造具轉帳傳票，記入普通序時帳簿，始行過帳。
但特種序時帳簿僅為現金出納序時帳簿一種者，得直接過入總分類帳簿。
公務財物、特種財物，應就其明細分類帳簿按期結算，以其結數造具轉帳傳票，過入另設之統制帳簿。
特種序時帳簿之按期結算，應過入總分類帳簿者，應先以其結數造具轉帳傳票，記入普通序時帳簿，始行過帳。
但特種序時帳簿僅為現金出納序時帳簿一種者，得直接過入總分類帳簿。
公務財物、特種財物，應就其明細分類帳簿按期結算，以其結數造具轉帳傳票，過入另設之統制帳簿。