Archives Act Article 13

A government officer, when transferring from one duty to another or resigning from a position, is obligated to transfer the records under their custody to the person taking over the position. The records so transferred shall be kept in their entirety without any omission. None of them shall be omitted, destroyed or lost during such transfer.The preceding paragraph also applies when a private enterprise or entity becomes a government-owned enterprise, and vice versa.
中文原文 檔案法第13條
公務員於職務移交或離職時,應將其職務上掌管之檔案連同辦理移交,並應保持完整,不得隱匿、銷毀或藉故遺失。
前項規定,於民營事業企業機構移轉公營,或公營移轉民營者,均適用之。

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