Enforcement Rules of the Classified National Security Information Protection Act Article 9

For classified information originated in an agency which has ceased to exist, the agency in possession shall be deemed to be the originating agency for all purposes under this Act. If there is no agency in possession, the superior agency or competent agency shall be deemed to be the originating agency for all purposes under this Act.
中文原文 國家機密保護法施行細則第9條
國家機密原核定機關因組織裁併或職掌調整,致該國家機密事項非其管轄者,相關保護作業由承受其業務之機關辦理;無承受業務機關者,由原核定機關之上級機關或主管機關為之。

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