The Implementation Regulation for the Management of Electronic Storage of Records Article 10

During the process of the electronic storage of records, the agency preserving the records shall check and ensure that the content shall be exactly the same as on the original records. When necessary, they may be managed with electronic signature or stored with encryption.
中文原文 檔案電子儲存管理實施辦法第10條
辦理檔案電子儲存時,管理該檔案機關應檢視並確定其內容與原始檔案完全相同;必要時得採電子簽章方式處理,或加密儲存之。

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