The Compulsory Enforcement Act Article 75
The compulsory enforcement against immovable property is carried out by the means of attachment, auction, and compulsory administration.The auction and compulsory administration in the preceding paragraph, when permissible by the nature and deemed appropriate, may be carried out in combination. Where the building and its base land belong to the same debtor, they may be attached and auctioned in combination. Where the property to be auctioned includes both movable and immovable property, the enforcement court may auction them in combination. The movable property auctioned in combination pursuant to the preceding paragraph applies the provisions for auction of immovable property.
中文原文 強制執行法第75條
不動產之強制執行，以查封、拍賣、強制管理之方法行之。
前項拍賣及強制管理之方法，於性質上許可並認為適當時，得併行之。
建築物及其基地同屬於債務人所有者，得併予查封、拍賣。
應拍賣之財產有動產及不動產者，執行法院得合併拍賣之。
前項合併拍賣之動產，適用關於不動產拍賣之規定。
前項拍賣及強制管理之方法，於性質上許可並認為適當時，得併行之。
建築物及其基地同屬於債務人所有者，得併予查封、拍賣。
應拍賣之財產有動產及不動產者，執行法院得合併拍賣之。
前項合併拍賣之動產，適用關於不動產拍賣之規定。