Accounting Act Article 68
For Books and important Reference Books where two pages have been overlapped which result in blank pages, that page shall be obliterated with lines; where one or two lines or one or two rows arise out of mistake, the mistaken lines or rows shall be obliterated with lines and signed or stamped by the registrar and Chief accounting Officer.
中文原文 會計法第68條
帳簿及重要備查簿內，如有重揭兩頁，致有空白時，將空白頁劃線註銷；如有誤空一行或二行，一列或二列者，應將誤空之行列劃線註銷，均應由登記員及主辦會計人員簽名或蓋章證明。