48. Do political parties have to report on their election campaign finances?

《政治獻金法》第二十條

Article 20, Political Donations Act
(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

《政治獻金法》第20條第一項：
政黨、政治團體及擬參選人應設收支帳簿，由其本人或指定之人員按日逐筆記載政治獻金之收支時間、對象及其地址、用途、金額或金錢以外經濟利益之價額等明細，以備查考，並據以製作會計報告書。但新臺幣二千元以下之實物政治獻金，得免記載。
政黨、政治團體會計報告書，應記載下列事項：
一、收入部分：
（一）個人捐贈收入。
（二）營利事業捐贈收入。
（三）人民團體捐贈收入。
（四）上年度結存。
（五）其他收入。
二、支出部分：
（一）人事費用支出。
（二）業務費用支出。
（三）公共關係費用支出。
（四）選務費用支出。
（五）捐贈其推薦之公職候選人競選費用支出。
（六）雜支支出。
（七）返還捐贈支出。
（八）繳庫支出。

Article 20, Political Donations Act
Political parties, political associations and persons planning to participate in campaign shall set up an account book of incomes and expenditures, and have the time of receipt and disbursement, object and its address, and the purpose, amount, or the price of economic benefits other than money of each piece of donations recorded every day by themselves for reference, and compile an accounting report based on the aforesaid data. Political donations given by articles less than total NT$2000 may be free of recording.
The accounting report of a political party or political association shall state the following matters:
1. Incomes:
(1) Incomes of donations from individuals.
(2) Incomes of donations from profit-seeking businesses.
(3) Incomes of donations from civil associations.
(4) Balance of the last year.
(5) Other incomes.
2. Expenditures:
(1) Expenditures of personnel expenses.
(2) Expenditures of functional expenses.
(3) Expenditures of PR expenses.
(4) Expenditures of election expense