Title:

  Chapter Three  Accounting Books

Article 8
Accounting books include:
1. Journals.
2. General ledgers.
3. Subsidiary ledgers.
4. Property registry.
5. Other books.
When total revenue, including subsidies and administrative service revenues, of the fiscal year is less than NT$3,000,000, only a general journal is required. A property registry is required when there is a purchase or disposal of a property for the fiscal year.
Data Source:Ministry of Labor / Law Source Retrieving System Labor Laws And Regulations