Enforcement Rule of the Archives Act Article 15

When an agency is abolished, the permanent records shall be transferred to the central archives competent authority. The management of those temporary records within certain retention periods shall be transferred to its superior competent authority or the appointed agency, or to be destroyed in accordance with the relevant regulations.When an agency is transformed, all of the records shall be transferred to the agency taking over the business.When part of the duties have been transferred to other agencies, the relevant records shall be transferred to that agency together therewith.
中文原文 檔案法施行細則第15條
機關裁撤時,其永久保存之檔案應移轉檔案中央主管機關,定期保存之檔案應移交上級主管機關或其指定之機關,或依規定辦理銷毀。
機關改組時,其所有檔案應移交至業務承接機關。
機關部分業務移撥他機關時,其有關之檔案應併同移交。

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