The Compulsory Enforcement Act Article 15
Where a third party holds rights over the object of the enforcement that may sufficiently prevent the compulsory enforcement, he/she may, prior to the conclusion of the compulsory enforcement proceedings, institute an objection suit to the enforcement court. Where the debtor also denies such rights, the third party may also list the debtor as the defendant.
中文原文 強制執行法第15條
第三人就執行標的物有足以排除強制執行之權利者，得於強制執行程序終結前，向執行法院對債權人提起異議之訴。
如債務人亦否認其權利時，並得以債務人為被告。
如債務人亦否認其權利時，並得以債務人為被告。