Enforcement Rule of the Archives Act Article 2

The term "management procedures" as used in subparagraph 2 of Article 2 of the Act shall mean the procedures followed in completing the approval, issuance, and generation of documents in accordance with laws and regulations governing document handling and government agencies operations.The phrase "written or non-written documents and information, including their attachments" as used in subparagraph 2 of Article 2 of the Act shall mean files and their attachments which were generated by the government agencies when dealing with official affairs, or were generated in connection with official affairs, including the documents, pictures, files, photographs, tapes, videotapes, microfilms, digital information, or other documents or objects which can be heard, read, viewed, or understood by means of technology and which are held or preserved by the government agencies.
中文原文 檔案法施行細則第2條
本法第二條第二款所稱管理程序,指依文書處理或機關業務相關法令規定,完成核定、發文或辦結之程序。
本法第二條第二款所稱文字或非文字資料及其附件,指各機關處理公務或因公務而產生之各類紀錄資料及其附件,包括各機關所持有或保管之文書、圖片、紀錄、照片、錄影(音)、微縮片、電腦處理資料等,可供聽、讀、閱覽或藉助科技得以閱覽或理解之文書或物品。

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