The Compulsory Enforcement Act Article 109
For the purpose of effecting the compulsory administration and collecting the revenues, the administrator may take possession of the immovable property. When met resistance, he/she may apply for the instructions from the enforcement court or seek assistance from the police.
中文原文 強制執行法第109條
管理人因強制管理及收益，得占有不動產，遇有抗拒，得請執行法院核辦，或請警察協助。