The Compulsory Enforcement Act Article 120
Where the third party petitions for an objection pursuant to paragraph 1 of the preceding article, the enforcement court shall notify the creditor.Where the creditor considers the objection petitioned for by the third party to be untrue, he/she may institute a suit in the court of jurisdiction within ten days after receiving the court order and shall provide the certificate of the initiation of the suit to the enforcement court and inform the debtor of the suit. Where the creditor fails to provide the certificate of the initiation of the suit within the period prescribed in the preceding paragraph, the enforcement court may, upon the third party's petition, revoke the issued enforcement title.
中文原文 強制執行法第120條
第三人依前條第一項規定聲明異議者，執行法院應通知債權人。
債權人對於第三人之聲明異議認為不實時，得於收受前項通知後十日內向管轄法院提起訴訟，並應向執行法院為起訴之證明及將訴訟告知債務人。
債權人未於前項規定期間內為起訴之證明者，執行法院得依第三人之聲請，撤銷所發執行命令。
債權人對於第三人之聲明異議認為不實時，得於收受前項通知後十日內向管轄法院提起訴訟，並應向執行法院為起訴之證明及將訴訟告知債務人。
債權人未於前項規定期間內為起訴之證明者，執行法院得依第三人之聲請，撤銷所發執行命令。