The Compulsory Enforcement Act Article 19
Where the enforcement court considers it necessary to investigate into the compulsory enforcement matter, it may order the creditor to investigate and report or proceed with an investigation on its own authority.The enforcement court may investigate into the debtor's financial situation from tax or other related authorities, organizations, or persons knowledgeable of the debtor's assets. The investigated party may not reject it, except when the investigated party is a natural person with a justifiable reason.
中文原文 強制執行法第19條
執行法院對於強制執行事件，認有調查之必要時，得命債權人查報，或依職權調查之。
執行法院得向稅捐及其他有關機關、團體或知悉債務人財產之人調查債務人財產狀況，受調查者不得拒絕。
但受調查者為個人時，如有正當理由，不在此限。
執行法院得向稅捐及其他有關機關、團體或知悉債務人財產之人調查債務人財產狀況，受調查者不得拒絕。
但受調查者為個人時，如有正當理由，不在此限。