The Compulsory Enforcement Act Article 33-1
During the implementation of the compulsory enforcement, where the enforcement officials discover that the debtor's property has already been attached by an administrative enforcement agency, they shall not reattach the property.In the circumstances described in the preceding paragraph, the enforcement court shall deliver the enforcement matter together with the court files to the administrative enforcement agency for its consolidation and notify the creditor.Where the administrative enforcement agency ceases to enforce the attached property, it shall transfer the related court files to the enforcement court to continue the enforcement.
中文原文 強制執行法第33-1條
執行人員於實施強制執行時，發現債務人之財產業經行政執行機關查封者，不得再行查封。
前項情形，執行法院應將執行事件連同卷宗函送行政執行機關合併辦理，並通知債權人。
行政執行機關就已查封之財產不再繼續執行時，應將有關卷宗送請執行法院繼續執行。
前項情形，執行法院應將執行事件連同卷宗函送行政執行機關合併辦理，並通知債權人。
行政執行機關就已查封之財產不再繼續執行時，應將有關卷宗送請執行法院繼續執行。