Regulations of financial treatment of industrial and commercial groups Article 31
The files of industrial and commercial groups, including documents, accounting books and statements, shall be retained pursuant to the following rules:1. Permanent retention: 1. Annual budget and final statements; 2. Collection, deposit, and withdrawal of various funds; 3. Property inventory, property registers, and statement of damaged and discarded properties; 4. Various property contracts and certificates of ownership; 5. Construction and repair of real properties; 6. Increase and decrease of properties and alteration of property ownerships; 7. Balance sheets; 8. Other financial archives that need to be retained permanently for inspection.2. Retained for ten years: 1. Accounting books, vouchers, documents and memorandum books; 2. Journals, general ledgers and subsidiary ledgers; 3. Other financial archives that may be retained for inspection for ten years.3. Retained for five years: 1. Various temporary documents; 2. Short-term loan cases; 3. Other financial archives that may be retained for inspection for five years.4. Retained for three years: Various daily and monthly reports and their copies.Upon expiration of the retention period, the financial files in all of the preceding subparagraphs may be destroyed after being verified by the board of supervisors. Under special circumstances, the retention period may be extended with the consent of the council and the board of supervisors, and shall be reported to the competent authorities for review and recording.
中文原文 工商團體財務處理辦法第31條
工商團體財務之各種憑證、帳簿、表報等之檔案保管依下列規定辦理：
一、永久保管者：
（一）年度預決算案。
（二）各項基金之籌集及存儲、動支案件。
（三）財產清冊、登記簿及毀損報廢表。
（四）各種財產契約及權狀。
（五）不動產之營繕案件。
（六）財產之增減及其產權之變更案件。
（七）資產負債表。
（八）其他須供永久查考之財務案卷。
二、保管十年者：
（一）經費收支帳冊、傳票、憑證、備查簿。
（二）日記簿、總分類帳、明細分類帳。
（三）其他可供十年內查考之財務案卷。
三、保管五年者：
（一）各種臨時憑證。
（二）短期借貸款項案件。
（三）其他可供五年內查考之財務案卷。
四、保管三年者：各種日報表、月報表及其留底。
前項各款已屆滿規定保管年限之財務檔案，經監事會點驗後得予銷毀，其因特殊原因，得將保管年限經理事會、監事會通過後延長之，並報主管機關備查。
一、永久保管者：
（一）年度預決算案。
（二）各項基金之籌集及存儲、動支案件。
（三）財產清冊、登記簿及毀損報廢表。
（四）各種財產契約及權狀。
（五）不動產之營繕案件。
（六）財產之增減及其產權之變更案件。
（七）資產負債表。
（八）其他須供永久查考之財務案卷。
二、保管十年者：
（一）經費收支帳冊、傳票、憑證、備查簿。
（二）日記簿、總分類帳、明細分類帳。
（三）其他可供十年內查考之財務案卷。
三、保管五年者：
（一）各種臨時憑證。
（二）短期借貸款項案件。
（三）其他可供五年內查考之財務案卷。
四、保管三年者：各種日報表、月報表及其留底。
前項各款已屆滿規定保管年限之財務檔案，經監事會點驗後得予銷毀，其因特殊原因，得將保管年限經理事會、監事會通過後延長之，並報主管機關備查。