Business Entity Accounting Act Article 38

（Preservation of Accounting Documents, Accounting Books and Financial Statements）All the accounting documents, except those which should be permanently kept or which are related to unsettled accounting events, shall be kept for at least five years after the completion of the year-end closing process.All the accounting books and financial statements shall be kept for at least ten years after the completion of the year-end closing process, provided that no unsettled accounting matters exist therein.