Regulations Governing the Handling of Counterfeit and Altered Foreign Currency Notes and Coins Article 4
A handling institution should set up a file and safekeep the counterfeit (altered) foreign currency coins and notes it retains, unless it is necessary to turn them over to the Investigation Bureau of the Ministry of Justice or the International Criminal Police for examination and investigation. For counterfeit (altered) foreign currency notes and coins that have been kept for more than five (5) years, the handling institution may, together with its accounting department, destroy such notes and coins while maintaining a record of them.
中文原文 偽造變造外國幣券處理辦法第4條
經辦機構截留之偽（變）造外國幣券，除於必要時，得轉送法務部調查局或國際刑警組織鑑查外，應建檔妥慎保管；其保管期限逾五年者，得會同會計部門辦理銷燬，並列冊存查。