Human Subjects Research Act Article 19

After completion of a research protocol, or expiration of the date of preservation in accordance with Subparagraph 8, Paragraph 1 of Article 14, all research materials shall be immediately destroyed. But where the affected individual consents otherwise, or delinkage of the materials has been completed, this provision shall not apply.Where any use of non-delinked research materials beyond the permitted scope of written consent, then in accordance with the provisions of Article 5 and Article 12 through Article 15, IRB review shall be conducted and the procedures to give notification and obtain appropriate consent shall be completed.Where non-delinked research materials will be provided for specified research purposes overseas, besides notifying the human subjects and obtaining their written consent, the overseas research entity shall sign a Certification of Guarantee to follow our domestic regulations and research material scope of permitted uses, for review by the IRB, and after approval thereby, for consideration by the competent authority, prior to conduct of any such use.
中文原文 人體研究法第19條
研究材料於研究結束或第十四條第一項第八款所定之保存期限屆至後,應即銷毀。
但經當事人同意,或已去連結者,不在此限。
使用未去連結之研究材料,逾越原應以書面同意使用範圍時,應再依第五條、第十二條至第十五條規定,辦理審查及完成告知、取得同意之程序。
未去連結之研究材料提供國外特定研究使用時,除應告知研究對象及取得其書面同意外,並應由國外研究執行機構檢具可確保遵行我國相關規定及研究材料使用範圍之擔保書,報請審查會審查通過後,經主管機關核准,始得為之。

English translation for reference only; the Chinese text prevails. Not legal advice.