Regulations Governing Contracting and Management of the National Health Insurance Contracted Medical Care Institutions Article 16
All entries in account books and records related to the contracted medical care services provided by a contracted medical care institution shall be consistent with the costs and expenses thereof declared to the Insurer. It shall be placed under custody for five years.
中文原文 全民健康保險醫事服務機構特約及管理辦法第16條
保險醫事服務機構依本保險提供服務之有關帳冊、簿據之記載，應與向保險人申報者相符，並應保存五年。