Regulations Governing the Accounting Treatment and Preparation of Financial Reports for Foundations Overseen by the Central Bank of the Republic of China (Taiwan) Article 6
The retention and destruction of accounting documents, account books, significant memorandum books and financial reports shall be carried out according to the following provisions:1.All accounting documents shall be retained for at least five years from the date annual financial reports are submitted to the Bank for record. Upon the expiration of the retention period, accounting documents, except for those relating to unsettled claims and debts, may be destroyed after obtaining the consent of the Bank.2.All account books, significant memorandum books and financial reports shall be retained for at least ten years from the date annual financial reports are submitted to the Bank for record and their destruction upon the expiration of the retention period requires the prior consent of the Bank.
中文原文 中央銀行主管財團法人會計處理及財務報告編製準則第6條
各種會計憑證、帳簿、重要備查簿及財務報告等之保管及銷毀，依下列規定辦理：
一、各種會計憑證，應自年度決算報本行備查之日起，至少保存五年；其屆滿保存年限如需銷毀時，除有關債權、債務未了者外，應報本行同意後，始得銷毀。
二、各種會計帳簿、重要備查簿及財務報告等，應自年度決算報本行備查之日起，至少保存十年；其屆滿保存年限如需銷毀時，應報本行同意後，始得銷毀。
一、各種會計憑證，應自年度決算報本行備查之日起，至少保存五年；其屆滿保存年限如需銷毀時，除有關債權、債務未了者外，應報本行同意後，始得銷毀。
二、各種會計帳簿、重要備查簿及財務報告等，應自年度決算報本行備查之日起，至少保存十年；其屆滿保存年限如需銷毀時，應報本行同意後，始得銷毀。