The Compulsory Enforcement Act Article 98

With regards to the auctioned immovable property, the buyer obtains the ownership of such immovable property from the day on which he/she obtains the certificate attesting the right transfer issued by the enforcement court. The same applies when the creditor accepts the debtor's immovable property.The original superficies, permanent tenancy, servitude, Dian, and the lease relationship attached to the immovable property in the preceding paragraph shall transfer altogether, except for the rights that occur after the creation of the mortgage right, affect the mortgage right, and are removed by the enforcement court before the auction.The mortgage and other priority claims attached to the immovable property are extinguished upon the auction. However, this does not apply when the claim secured by the mortgage does not have a repayment date or the repayment date has not passed and the winning bidder or the creditor accepting the mortgaged property, as consented by the mortgagee, represents that he/she is willing to repay the debt to the extent of the value of the auctioned or accepted property.
中文原文 強制執行法第98條
拍賣之不動產,買受人自領得執行法院所發給權利移轉證書之日起,取得該不動產所有權,債權人承受債務人之不動產者亦同。
前項不動產原有之地上權、永佃權、地役權、典權及租賃關係隨同移轉。
但發生於設定抵押權之後,並對抵押權有影響,經執行法院除去後拍賣者,不在此限。
存於不動產上之抵押權及其他優先受償權,因拍賣而消滅。
但抵押權所擔保之債權未定清償期或其清償期尚未屆至,而拍定人或承受抵押物之債權人聲明願在拍定或承受之抵押物價額範圍內清償債務,經抵押權人同意者,不在此限。

English translation for reference only; the Chinese text prevails. Not legal advice.