The Implementation Regulation for the Management of Electronic Storage of Records Article 16

Before the government agencies change the software or hardware for the electronic storage, they shall make backup to prevent loss of data. The same rule also applies to migration.
中文原文 檔案電子儲存管理實施辦法第16條
各機關更換檔案電子儲存作業相關軟硬體設施時,應先製作備份,避免資料流失。
轉置時,亦同。

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