Company Act Article 332
The company shall keep all statements, records of account and documents for a period of ten years from the date of filing a record with the court after the completion of liquidation, and the custodian thereof shall be appointed by the court upon application of the liquidator and other interested persons.
中文原文 公司法第332條
公司應自清算完結聲報法院之日起，將各項簿冊及文件，保存十年。
其保存人，由清算人及其利害關係人聲請法院指定之。
其保存人，由清算人及其利害關係人聲請法院指定之。