Regulation on Transformation of Archives Article 2

Permanent records in the government agency shall be transferred to the central archives competent authority in the year following the expiration of the twenty-fifth year from the creation date of such records.The transfer of the permanent records to the central archives competent authority under the preceding paragraph may be advanced or delayed if the records lack of adequate preservation techniques, proper storage environment, or such records are related to a litigation case, or other justifiable reasons, that are approved by the central archives competent authority, may transfer in advance or extend the transfer period.The permanent records referred to in the first paragraph will be transferred in files, one case per file. The computation of the transfer date shall start from the creation date of the last record in that file.
中文原文 國家檔案移轉辦法第2條
各機關永久保存之檔案,自文件產生之日起屆滿二十五年者,應於次年移轉檔案中央主管機關管理。
前項應移轉檔案中央主管機關管理之永久保存檔案,因檔案保存技術不足或典藏環境不佳、司法訴訟或其他正當理由,經檔案中央主管機關同意者,不受前項移轉年限限制,得提前移轉或酌予延長移轉期限。
第一項永久保存檔案之移轉,以案卷為單位;其移轉期限之計算,以文件產生日最晚者為準。

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