Regulation on the Management of Classified Records Article 16

Top secret records shall not be duplicated.The duplication of classified records which are classified national security information shall be authorized or approved by the responsible persons in the original government agency or its superior agency in writing; the duplication of regular classified information shall be approved by the chief officer or higher level officer.The duplicated classified records shall specify the classification level, the period for keeping the information classified or the conditions for declassification, the term duplication and the number of duplications. If several duplications are made, they shall be marked in serial numbers.The duplications shall be deemed as equivalent to the originals and shall be properly preserved; the duplications shall be destroyed immediately when there is no need for further use.
中文原文 機密檔案管理辦法第16條
絕對機密檔案不得複製。
機密檔案之複製,屬國家機密者,應經原核定機關或其上級機關有核定權責人員以書面授權或核准;屬一般公務機密者,除辦理該機密業務者外,應經單位主管以上人員核准。
複製機密檔案應註明原件之機密等級、保密期限或解密條件、複製品字樣及其份數;如有多份複製品,並應註記編號。
複製品應視同原件妥善保管,無繼續使用之必要時,應即銷毀。

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