Code of Civil Procedure Article 524

The court having jurisdiction over the principal case, or the court at the place where the object of the provisional attachment is located, has jurisdiction over the application for provisional attachment. The court having jurisdiction over the principal case shall be the court of first instance in which the action is pending or to be pending. Notwithstanding, where the action is pending in a court of second instance, that court of second instance is deemed to be the court having jurisdiction over the principal case.Where the object of the provisional attachment is a creditor's right, or a proprietary right which must be registered, the place where the object of the provisional attachment is located shall be the place where the debtor domiciles or the object of security therefor is located or registered.
中文原文 民事訴訟法第524條
假扣押之聲請,由本案管轄法院或假扣押標的所在地之地方法院管轄。
本案管轄法院,為訴訟已繫屬或應繫屬之第一審法院。
但訴訟現繫屬於第二審者,得以第二審法院為本案管轄法院。
假扣押之標的如係債權或須經登記之財產權,以債務人住所或擔保之標的所在地或登記地,為假扣押標的所在地。

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