Administrative Litigation Act Article 306

The district administrative court may request the civil enforcement division of a district court or an administrative agency to carry out the task of compulsory enforcement of administrative litigation on its behalf.Unless otherwise provided for in this Act, whether the Compulsory Enforcement Act or the Administrative Enforcement Act shall apply mutatis mutandis to the enforcement procedure depends on whether the enforcement agency is a court or an administrative agency.If a debtor objects to an enforcement order during the enforcement procedure on request provided for in Paragraph 1, the objection shall be decided by the district administrative court by a ruling.
中文原文 行政訴訟法第306條
地方行政法院為辦理行政訴訟強制執行事務,得囑託地方法院民事執行處或行政機關代為執行。
執行程序,除本法別有規定外,應視執行機關為法院或行政機關而分別準用強制執行法或行政執行法之規定。
債務人對第一項囑託代為執行之執行名義有異議者,由地方行政法院裁定之。

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