Regulations of the Land Registration Article 138

The court or any branch of the Administrative Enforcement Agency shall note clearly the descriptions of the object and matters for registration in the written request, when it requests the registration agency to undertake the registration of attachment, the registration of provisional appropriation, the registration of provisional disposition, the registration of preliminary injunction, the registration of bankruptcy or the registration of liquidation based on court rulings, after the general registration of land. The registration agency shall undertake the registration immediately after receiving the request of the court or the branch of the Administrative Enforcement Agency, without being bound by the sequence of the collection of the application.If the object of the above registration has been applied for by the nominee whose name is registered for the registration of transfer or setting encumbrance, but the process for registration has not been completed, the registration agency shall transfer the undertaking of the registration of attachment, the registration of provisional appropriation, the registration of provisional disposition, the registration of preliminary injunction, the registration of bankruptcy or the registration of liquidation, and notify the applicants.If the object of the above registration has been transferred from the nominee whose name is registered to the third party and the process for registration has been completed, the registration agency shall immediately reply to the court or the branch of the Administrative Enforcement Agency that it is unable to undertake the requested registration. But if the request of the court or the branch of the Administrative Enforcement Agency to undertake the registration of attachment is due to the execution of the right of mortgage by the obligee by the sale of pledge by auction, the registration agency shall still undertake the registration of attachment and notify the third party, and reply to the court or the branch of the Administrative Enforcement Agency that the registration of transfer has been completed, even though the object of the above registration has been transferred to the third party and the registration has been completed.The provisions of the three preceding paragraphs shall, mutatis mutandis, apply to the registration of prohibition of disposition requested by other authorities to the registration agency according to the provisions of laws, or to the registration of liquidation applied by managers according to court rulings.
中文原文 土地登記規則第138條
土地總登記後,法院或行政執行分署囑託登記機關辦理查封、假扣押、假處分、暫時處分、破產登記或因法院裁定而為清算登記時,應於囑託書內記明登記之標的物標示及其事由。
登記機關接獲法院或行政執行分署之囑託時,應即辦理,不受收件先後順序之限制。
登記標的物如已由登記名義人申請移轉或設定登記而尚未登記完畢者,應即改辦查封、假扣押、假處分、暫時處分、破產或清算登記,並通知登記申請人。
登記標的物如已由登記名義人申請移轉與第三人並已登記完畢者,登記機關應即將無從辦理之事實函復法院或行政執行分署。
但法院或行政執行分署因債權人實行抵押權拍賣抵押物,而囑託辦理查封登記,縱其登記標的物已移轉登記與第三人,仍應辦理查封登記,並通知該第三人及將移轉登記之事實函復法院或行政執行分署。
前三項之規定,於其他機關依法律規定囑託登記機關為禁止處分之登記,或管理人持法院裁定申請為清算之登記時,準用之。

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