1. Promulgated by Ministry of Finance (81-tai-tsai-pao No. 810227532) in total of 23 articles on 1992.6.1
2. Revised and promulgated by Ministry of Finance (83-tai-tsai-pao No. 832054135) on 1994.5.14 regarding Article 22.
3. Revised and promulgated by Ministry of Finance (84-tai-tsai-pao No. 842031168) on 1995.7.15 regarding Article 4、21、22.
4. Revised and promulgated by Ministry of Finance (89-tai-tsai-pao No. 0890751351) on 2000.12.20 regarding Article 13～16、19; The Revised article comes into force since the promulgate date.
5. Revised and promulgated by Ministry of Finance (91-tai-tsai-pao No. 0910750243) on 2002.3.20 regarding Article 16
3. Abolished on January 09, 2008