The Administrative Execution Act Article 7
Administrative executions should not be started if the administrative disposition or ruling has not been executed within 5 years after the date of disposition or after the expiration period of performing deadlines provided by documents according to other laws and regulations. Executions started before the 5-year expiration period are to be continued. Executions not completed 5 years after the 5-year expiration period are not to be continued.The foregoing paragraph is inapplicable where the law stipulates otherwise.Executions started, as stated in the first paragraph, means one of the following:1. Notifying the obligor to appear at session or voluntarily commit all outstanding sums, report their finances or other necessary statements.2. The investigation process has commenced.The third paragraph also applies to cases transferred for enforcement before the amendments of this act came into force on March 5, 2007.
中文原文 行政執行法第7條
行政執行，自處分、裁定確定之日或其他依法令負有義務經通知限期履行之文書所定期間屆滿之日起，五年內未經執行者，不再執行；其於五年期間屆滿前已開始執行者，仍得繼續執行。
但自五年期間屆滿之日起已逾五年尚未執行終結者，不得再執行。
前項規定，法律有特別規定者，不適用之。
第一項所稱已開始執行，如已移送執行機關者，係指下列情形之一：
一、通知義務人到場或自動清繳應納金額、報告其財產狀況或為其他必要之陳述。
二、已開始調查程序。
第三項規定，於本法中華民國九十六年三月五日修正之條文施行前移送執行尚未終結之事件，亦適用之。
但自五年期間屆滿之日起已逾五年尚未執行終結者，不得再執行。
前項規定，法律有特別規定者，不適用之。
第一項所稱已開始執行，如已移送執行機關者，係指下列情形之一：
一、通知義務人到場或自動清繳應納金額、報告其財產狀況或為其他必要之陳述。
二、已開始調查程序。
第三項規定，於本法中華民國九十六年三月五日修正之條文施行前移送執行尚未終結之事件，亦適用之。