The Compulsory Enforcement Act Article 126

Where a third party takes possession of the movable property, immovable property, or vessels and aircrafts to be delivered under Articles 123 and 124, the enforcement court may transfer to the creditor the debtor's right to request payment against the third party by an order.
中文原文 強制執行法第126條
第一百二十三條及第一百二十四條應交付之動產、不動產或船舶及航空器為第三人占有者,執行法院應以命令將債務人對於第三人得請求交付之權利移轉於債權人。

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