Rules Governing the Administration of Electronic Payment Business Article 39

If an e-payment account is reported as a Watch-listed Account by a court, public prosecutor’s office, or judicial police authority after the amount of such e-payment account has been ordered attached or preserved, such account shall still be marked as a Watch-listed Account, but such amount shall be handled in accordance with the attachment order or preservation order.
中文原文 電子支付機構業務管理規則第39條
電子支付帳戶之款項若已遭扣押或禁止處分,復接獲法院、檢察署或司法警察機關通報為警示電子支付帳戶,該電子支付帳戶仍應列為警示電子支付帳戶,但該等款項優先依扣押或禁止處分命令規定辦理。

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