Securities Investment Trust and Consulting Act Article 49
From the date the conclusion of the liquidation is reported to the Competent Authority, the liquidator shall keep all account books and statements for not less than 10 years.
中文原文 證券投資信託及顧問法第49條
清算人應自清算終結申報主管機關之日起，就各項帳簿、表冊保存十年以上。