The Compulsory Enforcement Act Article 48
When implementing an attachment, the enforcement official may search and inspect the debtor's residence, office, warehouse, vault, and other storage areas that may hide items. Where the debtor does not appear at the time of the attachment, the enforcement official shall order the debtor's relative or neighbor with discretion to appear. When necessary, the official may request the police to be present.
中文原文 強制執行法第48條
查封時，得檢查、啟視債務人居住所、事務所、倉庫、箱櫃及其他藏置物品之處所。
查封時，如債務人不在場，應命其家屬或鄰右之有辨別事理能力者到場，於必要時，得請警察到場。
查封時，如債務人不在場，應命其家屬或鄰右之有辨別事理能力者到場，於必要時，得請警察到場。