Primary and Junior High School Act Article 31

After students have enrolled, schools shall accurately record the enrollment status of students in written or electronic form for permanent archiving and protect data security and use such data in accordance with the law.If a school undergoes a merger with another school or closure, the school records of its students shall then be managed by the school newly formed by the merger, or by a school designated by the associated special municipality or county (city) competent authority.Autonomous regulations governing the management of the student records referred to in the preceding two paragraphs shall be prescribed by the special municipality or county (city) competent authority.
中文原文 國民教育法第31條
學校學生入學後之學籍資料,應以書面或電子方式切實記錄,永久保存,並依法維護安全及使用。
學校有合併或停辦之情形者,應由合併後存續之學校或直轄市、縣(市)主管機關指定之學校接管學生學籍資料。
前二項之學籍管理之自治法規,由直轄市、縣(市)主管機關定之。

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