The Compulsory Enforcement Act Article 20

Where the discovered property of the debtor is insufficient to repay the claim for the petitioned compulsory enforcement or the debtor's property to be submitted cannot be located, the enforcement court may, upon the creditor's petition or on its own authority, determine a period and order the debtor to accurately report his or her property subject to the compulsory enforcement within one year prior to the expiration of the determined period.Where the debtor violates the preceding paragraph and does not provide a report or provides a fraudulent report, the enforcement court may, upon the creditor's petition or on its own authority, order the debtor to furnish the security or to perform its enforcement obligations within a time limit.Where the debtor does not furnish an adequate security or fulfill its obligations in the time limit as provided in the preceding paragraph, the enforcement court may, upon the creditor's petition or on its own authority, place the debtor into custody, provided that the enforcement court cannot do it without interrogating the debtor and confirming that the debtor is not unable to report his/her property situation.
中文原文 強制執行法第20條
已發見之債務人財產不足抵償聲請強制執行債權或不能發現債務人應交付之財產時,執行法院得依債權人聲請或依職權,定期間命債務人據實報告該期間屆滿前一年內應供強制執行之財產狀況。
債務人違反前項規定,不為報告或為虛偽之報告,執行法院得依債權人聲請或依職權命其提供擔保或限期履行執行債務。
債務人未依前項命令提供相當擔保或遵期履行者,執行法院得依債權人聲請或依職權管收債務人。
但未經訊問債務人,並認其非不能報告財產狀況者,不得為之。

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