The Compulsory Enforcement Act Article 32
Other creditors who intend to participate in the distribution shall file a petition in writing no later than one day prior to the conclusion of the auction or sale of the object or the delivery of the object to creditors for their acceptance pursuant to laws, or, where the object is not subject to auction or sale, no later than one day prior to the production of the distribution table. Any petitions to participate in the distribution after the time limits prescribed in the preceding paragraph have passed may only be repaid with the remaining balance after repaying the creditors in the preceding paragraph. Where other property of the debtor shall be enforced, except for the creditors with priority claims, the claim amount and the remaining balance of the claim in the preceding paragraph shall be paid on a pro rata basis.
中文原文 強制執行法第32條
他債權人參與分配者，應於標的物拍賣、變賣終結或依法交債權人承受之日一日前，其不經拍賣或變賣者，應於當次分配表作成之日一日前，以書狀聲明之。
逾前項期間聲明參與分配者，僅得就前項債權人受償餘額而受清償；如尚應就債務人其他財產執行時，其債權額與前項債權餘額，除有優先權者外，應按其數額平均受償。
逾前項期間聲明參與分配者，僅得就前項債權人受償餘額而受清償；如尚應就債務人其他財產執行時，其債權額與前項債權餘額，除有優先權者外，應按其數額平均受償。