Enforcement Rule of the Archives Act Article 14-1

When a government agency is restructured into a government-owned enterprise, the records shall be transferred to its superior competent authority before restructuring.When necessary, the superior competent authority may delegate its subordinate or commission another agency (institution) or organization to manage and access its records.
中文原文 檔案法施行細則第14-1條
機關改制為公營事業機構者,其改制前檔案應移交該機關之上級主管機關。
前項檔案之管理及應用事項,該上級主管機關,必要時,得委任所屬下級機關(構)、委託其他機關(構)或民間團體辦理。

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