Enforcement Rules of the Administrative Execution Act Article 18
For the execution of monetary obligation under public laws, if the third party who has the dominating right amongst the properties to prevent the execution, before the finish of executive procedure, he/she may file a civil litigation suit to the court in accordance with Article 15 of the Compulsory Enforcement Act.
中文原文 行政執行法施行細則第18條
公法上金錢給付義務之執行事件，第三人就執行標的物認有足以排除執行之權利時，得於執行程序終結前，依強制執行法第十五條規定向管轄法院提起民事訴訟。