The Implementation Regulations for Archives Stored on Microfilm Article 18

Microfilming files should be recorded. Microfilming records shall contain items set forth on Articles 9, 13 and 17. Microfilms and their records under the preceding paragraph shall be stored under the responsible officer. The records' retention period shall be the same as the microfilm's. If it is necessary, they can be stored on microfilm.
中文原文 檔案微縮儲存管理實施辦法第18條
檔案微縮作業應設置微縮作業紀錄簿冊。
微縮作業紀錄簿冊應記載第九條、第十三條及第十七條規定之事項。
前項簿冊應併同微縮片指定專人負責保管,其保存期限與製作完成之微縮片同;必要時,並得製成微縮片保存。

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