Code of Civil Procedure Article 523
No provisional attachment is to be granted unless there is a showing of the impossibility or extreme difficulty to satisfy the claim by compulsory execution in the future.In cases where the compulsory execution must be performed in a foreign country, extreme difficulty shall be deemed to be shown.
中文原文 民事訴訟法第523條
假扣押，非有日後不能強制執行或甚難執行之虞者，不得為之。
應在外國為強制執行者，視為有日後甚難執行之虞。
應在外國為強制執行者，視為有日後甚難執行之虞。