Article61a business which pays retirement pension to employees shall set aside a reserve for retirement pension according to law during the employment of the employees or allocate Retirement Pension Reserve or retirement fund completely independent of the business and recognize such as the expenses of the current period. 第61条商业有支付员工退休金之义务者,应于员工在职期间依法提列退休金准备或提拨与商业完全分离之退休准备金或退休基金并认列当期费用。