A promissory note shall specify the following particulars and be signed by the maker:
1. Words expressing it to be a promissory note.
2. A sum certain in money.
3. Personal or business name of the payee.
4. An unconditional promise to pay.
5. Place where it is drawn.
6. Date of drawing.
7. Place of payment.
8. Date of maturity.
If a promissory note does not specify the date of maturity, it is deemed payable at sight.
If a promissory note does not specify the payee, it is payable to the holder.
If a promissory note does not specify the place where it is drawn, the place of business, domicile or residence of the maker shall be the place where it is drawn.
If a promissory note does not specify the place of payment, the place where it is drawn shall be the place of payment.
The sum of a promissory note payable at sight without specifying the payee shall be NT$500 or more.

The maker of a promissory note shall assume the same liabilities as the acceptor of a bill of exchange.

The holder of a note payable at a fixed period after sight shall present it to the maker for sight, and shall request the maker to sign and insert in the note the word "Sighted" and the date of sight. The provisions of Article 45 shall apply mutatis mutandis to the time limit for presentment of a promissory note.
If the date of sight is not indicated on a note, the last day of the prescribed time limit for presentment for sight shall be the date of sight.
If the maker refuses to sign on the note when it is presented to him, the holder shall apply for and cause a protest to be made within the time limit for presentment for sight.
After causing a protest for sight made pursuant to the preceding paragraph, the holder is not required to further present the note for payment or cause a protest for non-payment to be made.
If the holder fails to present the bill for sight within the time limit set forth in Article 45, he shall lose his right of recourse against all parties prior to him except the maker.

In exercising his right of recourse against the maker of a promissory note, the holder may petition a competent court for a ruling granting compulsory execution.

The provisions pertinent to the drawer in Chapter II, Section 1, Article 25, paragraph 2, Article 26, paragraph 1, and Article 28; those pertinent to endorsement in Chapter II, Section 2, except Article 35; those pertinent to guaranty in Chapter II, Section 5; those pertinent to date of maturity in Chapter II, Section 6; those pertinent to payment in Chapter II, Section 7; those pertinent to payment for honor in Chapter II, Section 8, except Article 79 and Article 82, paragraph 2; those pertinent to right of recourse in Chapter II, Section 9, except Article 87, paragraph 1, Article 88, and Article 101; those pertinent to protest in Chapter II, Section 10; and those pertinent to duplicates in Chapter II, Section 12, except Article 119, shall apply mutatis mutandis to a promissory note.