1. Promulgated on June 17, 1963.
2. Amended on December 30, 1970.
3. Amended on April 27, 1971.
4. Amended on August 31, 1972.
5. Amended on February 6, 1973.
6. Amended on June 13, 1973.
7. Amended on July 21, 1975.
8. Amended on October 26, 1988.
9. Issuance of Decree No. 791190894 by the MOF on 30th May 1990.
10. Article 23 and Article 50 deleted, Articles 18,21,22,24,28,30～33,35～38,47,48,52,53,56,57,59,68,70～72,80 and 82 amended promulgated on 30th October 1997 per MOF Decree No. 860684802.
11. Articles 4,5,8,9 and 88 deleted, Articles 7,10,11,15,21,24,25,32,35,40,43,45、47、51、57、61、67、68、70、71、73、75、76、82 and 84 amended promulgated on 3rd January 2003 per MOF Decree No. 0910077249.
12. Article 11 amended promulgated on 11th April 2009 per MOF Decree No. 09804518490.
13. Articles 6,16 and 41 deleted, Article 44-1 added and Articles 7,11,18,19,25,43,44,46,51,59,79 and 80 amended promulgated on 10th July 2015 per MOF Decree No.10404593350.
14. Articles 30, 44, 56, and 87 amended promulgated on 17th October 2019 per MOF Decree No.10804639820.
15. Articles 2, 7, 15, 17, 18, 21, 44-1, 46, 55, 75, 77, 80 and 90 amended promulgated on 23th February 2023 per MOF Decree No.11204507770.