The Compulsory Enforcement Act Article 74
The proceeds from the auction, if with any remaining balance after deducting the costs of the compulsory enforcement, shall be paid to the creditor. The remaining balance, if with any balance that exceeds the creditor's costs for obtaining the enforcement title and the amount of his or her claims to be paid, shall be returned to the debtor.
中文原文 強制執行法第74條
拍賣物賣得價金，扣除強制執行之費用後，應將餘額交付債權人，其餘額超過債權人取得執行名義之費用及其債權所應受償之數額時，應將超過額交付債務人。