Household Registration Act Article 73

Every high school and post-secondary school shall prepare the register of graduates for each year and furnish it to the central competent authority. The list of new students in junior high school can be ignored.
中文原文 戶籍法第73條
各級中等以上學校應每年編造當年畢(結)業及新生名冊,通報中央主管機關。
但國民中學新生名冊,得免通報。

English translation for reference only; the Chinese text prevails. Not legal advice.