Enforcement Rules of the Administrative Execution Act Article 11
When conducting execution during nighttime, on Sundays, or any other holidays in accordance with the proviso to paragraph 1, Article 5 of this Act, the enforcement authority shall note the emergent situations or the consent of the obligor on the record or report.
中文原文 行政執行法施行細則第11條
執行機關依本法第五條第一項但書規定於夜間、星期日或其他休息日執行者，應將情況急迫或徵得義務人同意之情形，記明於執行筆錄或報告書。