Regulations Governing Securities Investment Trust Funds Article 82
A liquidator shall preserve all account books and statements for a period of not less than ten years from the date on which it reports conclusion of liquidation proceedings to the FSC.
中文原文 證券投資信託基金管理辦法（931030訂定）第82條
清算人應自清算終結申報本會之日起，就各項帳簿、表冊保存十年以上。