Accounting Act Article 78
Used financial reports, books, storage device of machine-processed accounting data and accounting documents compiled into volumes shall be numbered and kept by year, with table of content prepared for auditing purpose.
中文原文 會計法第78條
使用完畢之會計報告、簿籍、機器處理會計資料之貯存體及裝訂成冊之會計憑證，均應分年編號收藏，並製目錄備查。