Regulations on Businesses Electronically Processing the Accounting Data Article 9
All the accounting documents in the data storage medium, except those which should be permanently kept or which are related to unsettled accounting events, must be kept for at least five years after the completion of annual closing procedures.All the account books and financial statements in the data storage medium must be kept for at least ten years after the completion of annual closingprocedures; but those unsettled accounting matters are not limited to this.
中文原文 商業使用電子方式處理會計資料辦法第9條
資料儲存媒體內所儲存之各項會計憑證，除應永久保存或有關未結會計事項者外，應於年度決算程序辦理終了後，至少保存五年。
資料儲存媒體內所儲存之各項會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存十年。
但有關未結會計事項者，不在此限。
資料儲存媒體內所儲存之各項會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存十年。
但有關未結會計事項者，不在此限。