Accounting Act Article 76
Books shall not be replaced by a new Book prior to settlement of accounts, unless completely exhausted; the remainder that provides enough space for long-term recording, even after the settlement, may be used continuously.When replacing old accounting Books with new ones, blank pages of old Books shall be marked with the words "Blank and Invalid" to render them invalid.
中文原文 會計法第76條
各種帳簿，除已用盡者外，在決算期前，不得更換新帳簿；其可長期賡續記載者，在決算期後，亦無庸更換。
更換新帳簿時，應於舊帳簿空白頁上，逐頁註明空白作廢字樣。
更換新帳簿時，應於舊帳簿空白頁上，逐頁註明空白作廢字樣。