The Compulsory Enforcement Act Article 53
The following movable property is not subject to attachment:1. Clothing, bedding, and other articles necessary to the debtor and his/her relatives who live with him/her.2. Tools and articles necessary for the occupation and education of the debtor and his/her relatives who live with him/her.3. Medals and other articles embodying honors received or inherited by the debtor.4. Portraits, altars, tombstones, and other sacrifices and articles used in worship.5. Natural profits unseparated from the land that cannot be harvested within a month.6. Inventions or literary works that have not been published.7. Machinery or equipment, evacuation equipment, and other articles which are attached to buildings or other work objects and are installed to prevent disasters or to ensure safety as required by laws or regulations.Where the enforcement court, after considering the circumstances of the creditor and the debtor, finds the application of the provision of the preceding paragraph to be manifestly unfair and consider the attachment still appropriate, it may, upon petition, attach all or part of the property. The same applies where the debtor consents to the attachment.
中文原文 強制執行法第53條
左列之物不得查封：
一、債務人及其共同生活之親屬所必需之衣服、寢具及其他物品。
二、債務人及其共同生活之親屬職業上或教育上所必需之器具、物品。
三、債務人所受或繼承之勳章及其他表彰榮譽之物品。
四、遺像、牌位、墓碑及其他祭祀、禮拜所用之物。
五、未與土地分離之天然孳息不能於一個月內收穫者。
六、尚未發表之發明或著作。
七、附於建築物或其他工作物，而為防止災害或確保安全，依法令規定應設備之機械或器具、避難器具及其他物品。
前項規定斟酌債權人及債務人狀況，有顯失公平情形，仍以查封為適當者，執行法院得依聲請查封其全部或一部。
其經債務人同意者，亦同。
一、債務人及其共同生活之親屬所必需之衣服、寢具及其他物品。
二、債務人及其共同生活之親屬職業上或教育上所必需之器具、物品。
三、債務人所受或繼承之勳章及其他表彰榮譽之物品。
四、遺像、牌位、墓碑及其他祭祀、禮拜所用之物。
五、未與土地分離之天然孳息不能於一個月內收穫者。
六、尚未發表之發明或著作。
七、附於建築物或其他工作物，而為防止災害或確保安全，依法令規定應設備之機械或器具、避難器具及其他物品。
前項規定斟酌債權人及債務人狀況，有顯失公平情形，仍以查封為適當者，執行法院得依聲請查封其全部或一部。
其經債務人同意者，亦同。