Enforcement Rules of the Classified National Security Information Protection Act Article 12

The term "other relevant source materials and drafts of classified information" referred to in Article 8 of this Act, shall be designated to their respective level of classification according to the content. However, if it is necessary to use or handle these relevant source materials and drafts together with classified information, these relevant source materials and drafts shall be designated to the same level of classification as classified information.
中文原文 國家機密保護法施行細則第12條
本法第八條所定國家機密相關之準備文件、草稿等資料,應依其內容分別核定不同機密等級。
但與國家機密事項有合併使用或處理之必要者,應核定為同一機密等級。

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