The Compulsory Enforcement Act Article 123

Where the enforcement title orders the debtor to deliver certain movable property while the debtor fails to deliver it, the enforcement court may seize that movable property and deliver it to the creditor. Where the thing that the debtor shall deliver is a document or receipt, stamp or seal, or other similar certificate, and the enforcement pursuant to the preceding paragraph is ineffective, the court may apply mutatis mutandis the provisions of Articles 121 and 128 Paragraph 1 to carry out the compulsory enforcement.
中文原文 強制執行法第123條
執行名義係命債務人交付一定之動產而不交付者,執行法院得將該動產取交債權人。
債務人應交付之物為書據、印章或其他相類之憑證而依前項規定執行無效果者,得準用第一百二十一條、第一百二十八條第一項之規定強制執行之。

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