Enforcement Rules of the Administrative Execution Act Article 37
When seizing an object in accordance with Article 38 of this Act, the enforcement authority should give a receipt listing the name and amount of the object to the owner, possessor, or custodian.If the seized object in the foregoing paragraph is inconvenient to preserve or transport, the enforcement authority can seal it up and order the owner, possessor, or custodian to guard or preserve it with a receipt.
中文原文 行政執行法施行細則第37條
依本法第三十八條執行物之扣留時，執行機關應製作收據，詳載扣留物之名稱、數量，付與所有人、持有人或保管人。
前項扣留物不便保管或搬運者，得予封存，命所有人、持有人或保管人出據看守或保管。
前項扣留物不便保管或搬運者，得予封存，命所有人、持有人或保管人出據看守或保管。