1. 年度財務會計報告、會計檔案保管清冊、會計檔案銷毀清冊以及會計檔案鑒定意見書應永久保存。2. Accounting documents, such as original vouchers, accounting vouchers, and supporting documents like invoices, train tickets, and bridge toll tickets, should be preserved for 30 years. This also applies to the accounting ledgers, including the general ledger, sub-ledgers, and journals, with the exception of the fixed asset card ledgers, which should be kept for 5 years after the assets are disposed of. The accounting檔案移交清冊 should also be retained for 30 years.3. In addition to the accounting documents mentioned above that require permanent or 30-year preservation, the rest of the accounting documents should be kept for 10 years. Common documents include monthly, quarterly, and semi-annual financial reports, bank reconciliation statements, bank statements, and tax return forms.