The Compulsory Enforcement Act Article 119
Where the third party repudiates the existence of the debtor's claim or of other property rights, disputes the claim amount, or claims other causes that may prevent the debtor's request, he/she shall, within ten days after receiving the enforcement court's order, submit a written brief to petition for the objection.Where the third party fails to petition for the objection within the time limit prescribed in the preceding paragraph and fails to pay the money to the creditor or pay or deliver the money, movable, or immovable property to the enforcement court in accordance with the enforcement court's order, the enforcement court may, upon the creditor's petition, carry out a compulsory enforcement directly against that third party.The third party may institute an objection suit against the enforcement in the preceding paragraph on the grounds referred to in the first paragraph.The provisions prescribed in Article 18 Paragraph 2 shall apply mutatis mutandis to the suit in the preceding paragraph.
中文原文 強制執行法第119條
第三人不承認債務人之債權或其他財產權之存在，或於數額有爭議或有其他得對抗債務人請求之事由時，應於接受執行法院命令後十日內，提出書狀，向執行法院聲明異議。
第三人不於前項期間內聲明異議，亦未依執行法院命令，將金錢支付債權人，或將金錢、動產或不動產支付或交付執行法院時，執行法院得因債權人之聲請，逕向該第三人為強制執行。
對於前項執行，第三人得以第一項規定之事由，提起異議之訴。
第十八條第二項之規定，於前項訴訟準用之。
第三人不於前項期間內聲明異議，亦未依執行法院命令，將金錢支付債權人，或將金錢、動產或不動產支付或交付執行法院時，執行法院得因債權人之聲請，逕向該第三人為強制執行。
對於前項執行，第三人得以第一項規定之事由，提起異議之訴。
第十八條第二項之規定，於前項訴訟準用之。