The Compulsory Enforcement Act Article 121
Where the debtor possesses the evidentiary document for his/her claim against a third party or other property rights and refuses to deliver it in accordance with the order of the enforcement court, the court may take over that document, declare the undelivered document null and void by a public announcement, and produce and issue another certificate document to the creditor.
中文原文 強制執行法第121條
債務人對於第三人之債權或其他財產權持有書據，執行法院命其交出而拒絕者，得將該書據取出，並得以公告宣示未交出之書據無效，另作證明書發給債權人。