The Compulsory Enforcement Act Article 4-1

Petitions for the compulsory enforcement on the grounds of an irrevocable foreign court judgment is permissible for compulsory enforcement only when none of the conditions enumerated under Article 402 of the Code of Civil Procedure apply and a court of the Republic of China has approved the enforcement by a judgment. The suit petitioning for the permission of enforcement in the preceding paragraph is jurisdicted by the court in the place of the debtor's domicile. Where the debtor has no domicile in the Republic of China, the suit is jurisdicted by the court where the object of the enforcement is located or where the enforcement action shall be performed.