If you move the filter from the 5 gallon to the 10 gallon, the 10 gallon will immediately cycle IF you have the same bioload in it. In other words, there is only enough bacteria in any cycled filter to handle the load that it's used to. If you originally have it in a 5 gallon tank with 3 guppies in it, and then move it to a 10 gallon tank with 3 guppies in it, it would be fine because the bio load is the same. If you move it to a 10 gallon tank with 10 guppies in it then there will be a mini cycle until the bacteria reproduce to catch up to the increased bioload.
Basically - the bacteria don't care at all what size tank they are in, they are only concerned with how much food they have (bioload) and will only reproduce to the point that can be sustained by that bioload.