The Compulsory Enforcement Act Article 41

Where the objection is not resolved, the objecting creditor or debtor may file an objection suit regarding the distribution table against the creditor or debtor who has made opposite statements, provided that, where the objector has already instituted a suit over the claims in dispute based on the same reason, he/she needs not reinstitute a suit. The enforcement court shall implement the distribution according to the irrevocable judgment.Where the debtor objects to a creditor participating in the distribution based on an enforcement title, he/she may institute an objection suit regarding the distribution table only pursuant to the events prescribed in Article 14.Where the objector fails to provide the evidence to the enforcement court of his/her initiation of suit pursuant to the preceding two paragraphs within ten days from the distribution date, he/she is deemed to have withdrawn the objection. Where the evidence is provided, the amount to be distributed to the claim shall be lodged. Where there is an opposite statement pursuant to Article 40-1, the time limit in the preceding paragraph commences from the date the objector receives the notification.
中文原文 強制執行法第41條
異議未終結者,為異議之債權人或債務人,得向執行法院對為反對陳述之債權人或債務人提起分配表異議之訴。
但異議人已依同一事由就有爭執之債權先行提起其他訴訟者,毋庸再行起訴,執行法院應依該確定判決實行分配。
債務人對於有執行名義而參與分配之債權人為異議者,僅得以第十四條規定之事由,提起分配表異議之訴。
聲明異議人未於分配期日起十日內向執行法院為前二項起訴之證明者,視為撤回其異議之聲明;經證明者,該債權應受分配之金額,應行提存。
前項期間,於第四十條之一有反對陳述之情形,自聲明異議人受通知之日起算。

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