Financial Processing Standards for Labor Unions Article 27
Safekeeping of various vouchers, accounting books, accounting reports of a labor union shall be governed by the following rules:1. Accounting books and accounting reports shall be kept for at least ten years starting from the end of the year when the concerned accounts were closed.2. Unless there are unfulfilled rights and obligations, various vouchers shall be kept for at least five years starting from the end of the year when the concerned accounts were closed.If a labor union receives government subsidies, related administrative regulations of the government shall apply.
中文原文 工會財務處理準則第27條
工會財務之各種憑證、帳簿、表報等之檔案保管，依下列規定：
一、各種會計簿籍及會計報告，應自決算程序終了之日起至少保存十年。
二、各種憑證，除尚未了結之債權債務者外，應自決算程序終了之日起，至少保存五年。
受政府補助者，應依政府相關規定辦理。
一、各種會計簿籍及會計報告，應自決算程序終了之日起至少保存十年。
二、各種憑證，除尚未了結之債權債務者外，應自決算程序終了之日起，至少保存五年。
受政府補助者，應依政府相關規定辦理。