National Treasury Act Article 37

The competent authority of the National Treasury and National Treasury agent institutions shall categorize and number the deed of government property and important contracts, bills and securities related to debts and claims in details an keep in good conditions; if necessary, a copy shall be made or pictures shall be taken for safekeeping.
中文原文 國庫法第37條
國庫主管機關及代理國庫機關,對於政府財產之契據與關於債權、債務之重要契約及票據、證券之保管,應分類編號,詳明記載,妥為保存;如有必要,並應抄錄副本或攝製照片。

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