Regulations on Users of Telecommunications Businesses Inquiring Communication and Account Records Article 7

Records for subscribers’ inquiries about communication records and accounting records shall be kept by the telecommunication enterprise for two years and destroyed after the expiry date.
中文原文 電信事業用戶查詢通信紀錄及帳務紀錄作業辦法第7條
用戶查詢通信紀錄及帳務紀錄之請求紀錄,電信事業應保存二年,逾期予以銷毀。

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