The Compulsory Enforcement Act Article 115

When enforcing against the debtor's monetary claim against a third party, the enforcement court shall issue a seizure order to prohibit the debtor from collecting it or making other dispositions and prohibit that third party from repaying the debtor. In the circumstance in the preceding paragraph, the enforcement court may, after consulting the creditor's opinion, allow the creditor to collect it or transfer the claim to the creditor by an order. When it deems appropriate, the enforcement court may order the third party to pay the enforcement court for transmitting to the creditor.Where there is any condition, time limit, counter-prestation, or other causes which make it difficult to handle pursuant to the provisions prescribed in the preceding paragraph, the enforcement court may, upon petition, applies mutatis mutandis the provisions pertaining to the enforcement against movable property to auction or sell the claim.Where the monetary claim is attached a registered security right in rem and the enforcement court carries out the compulsory enforcement pursuant to the preceding three paragraphs, it shall immediately notify the registration authority to register the cause.
中文原文 強制執行法第115條
就債務人對於第三人之金錢債權為執行時,執行法院應發扣押命令禁止債務人收取或為其他處分,並禁止第三人向債務人清償。
前項情形,執行法院得詢問債權人意見,以命令許債權人收取,或將該債權移轉於債權人。
如認為適當時,得命第三人向執行法院支付轉給債權人。
金錢債權因附條件、期限、對待給付或其他事由,致難依前項之規定辦理者,執行法院得依聲請,準用對於動產執行之規定拍賣或變賣之。
金錢債權附有已登記之擔保物權者,執行法院依前三項為強制執行時,應即通知該管登記機關登記其事由。

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