The Compulsory Enforcement Act Article 59
The attached movable property shall be delivered to a depository appointed by the court with jurisdiction or entrusted to an appropriate custodian commissioned by the court with jurisdiction. The creditor may serve as the custodian if deemed appropriate.Except for valuables and securities, the attached property may be kept with the debtor upon the creditor's consent or when deemed appropriate. When the attached property is delivered to the custodian, he or she shall be informed of the punishments provided under the Criminal Code for any destruction, removal, or smearing of the attachment paper script or any act against the effect of the attachment.When the attached property is delivered to the custodian, the custodian shall be ordered to issue a receipt.Where the debtor is the custodian of the attached property, he/she may, upon approval, use it to the extent that does not diminish the value of the attached property.
中文原文 強制執行法第59條
查封之動產，應移置於該管法院所指定之貯藏所或委託妥適之保管人保管之。
認為適當時，亦得以債權人為保管人。
查封物除貴重物品及有價證券外，經債權人同意或認為適當時，得使債務人保管之。
查封物交保管人時，應告知刑法所定損壞、除去或污穢查封標示或為違背其效力之行為之處罰。
查封物交保管人時，應命保管人出具收據。
查封物以債務人為保管人時，得許其於無損查封物之價值範圍內，使用之。
認為適當時，亦得以債權人為保管人。
查封物除貴重物品及有價證券外，經債權人同意或認為適當時，得使債務人保管之。
查封物交保管人時，應告知刑法所定損壞、除去或污穢查封標示或為違背其效力之行為之處罰。
查封物交保管人時，應命保管人出具收據。
查封物以債務人為保管人時，得許其於無損查封物之價值範圍內，使用之。