引言强制执行乃执行机关基于债权人之申请,依据执行名义,运用公权力强制债务人履行债务,以实现债权人权利之行为。关于强制执行法之编制,各国和地区的立法例不同,有的规定于民事诉讼法中,为其一编,例如德国、早期之日本;有的编入破产法中,例如瑞士;有的单独立法,例如我国台湾地区及现今之日本。台湾地区“强制执行法”(以下简称本法)以1940年1月19日由国民政府公布施 Introduction Enforcement is an act by which the executing agency, based on the application of a creditor, exercises public debts to obligate the debtor to fulfill its obligations in accordance with the name of the performing party in order to realize the rights of creditors. As for the compilation of enforcement law, the legislation of different countries and regions is different, some of them are set forth in the Code of Civil Procedure, for example, Germany and early Japan; some are incorporated into bankruptcy laws, such as Switzerland; some are separate Legislation, such as Taiwan in our country and present-day Japan. Taiwan “Enforcement Act” (hereinafter referred to as this Act) January 19, 1940 announced by the National Government