The Compulsory Enforcement Act Article 25
The obligations of the debtor to perform the debt shall not be exempted by the fact that the debtor or another person that may be placed into custody pursuant to this Act has been placed into custody.The provisions governing the arrest, custody, restrictions to living quarters, reporting, and other obligations of the debtor also apply to the following persons:1. The debtor's statutory agent where the debtor has no or limited capacity to perform any juristic act. 2. The debtor's property manager where the debtor is missing.3. The debtor's successor, estate manager, will manager, or special agent where the debtor is deceased.4. The responsible person of a legal entity or a non-legal group and the manager of a sole proprietorship.Where the person prescribed in any subparagraph of the preceding paragraph carries the reporting or other obligations or reasons for the arrest, custody, and restrictions to living quarters before becoming disqualified or dismissed from their roles, the enforcement court may still, within the necessary scope of the enforcement, order him/her to fulfill their obligations or arrest him/her, place him/her into custody, or restrict his/her living quarters even after they have become disqualified or dismissed from their roles.
中文原文 強制執行法第25條
債務人履行債務之義務，不因債務人或依本法得管收之人被管收而免除。
關於債務人拘提、管收、限制住居、報告及其他應負義務之規定，於下列各款之人亦適用之：
一、債務人為無行為能力人或限制行為能力人者，其法定代理人。
二、債務人失蹤者，其財產管理人。
三、債務人死亡者，其繼承人、遺產管理人、遺囑執行人或特別代理人。
四、法人或非法人團體之負責人、獨資商號之經理人。
前項各款之人，於喪失資格或解任前，具有報告及其他應負義務或拘提、管收、限制住居之原因者，在喪失資格或解任後，於執行必要範圍內，仍得命其履行義務或予拘提、管收、限制住居。
關於債務人拘提、管收、限制住居、報告及其他應負義務之規定，於下列各款之人亦適用之：
一、債務人為無行為能力人或限制行為能力人者，其法定代理人。
二、債務人失蹤者，其財產管理人。
三、債務人死亡者，其繼承人、遺產管理人、遺囑執行人或特別代理人。
四、法人或非法人團體之負責人、獨資商號之經理人。
前項各款之人，於喪失資格或解任前，具有報告及其他應負義務或拘提、管收、限制住居之原因者，在喪失資格或解任後，於執行必要範圍內，仍得命其履行義務或予拘提、管收、限制住居。