Civil Code Article 727
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
When the maker of a security payable to bearer has been notified of the loss, theft or destruction of for interest, annuity or dividends, if such securities are not presented for payment before the expiration of the period of prescription provided by law for periodical payments, the bearer who made the notification is entitled to claim from the maker the payment of the interest, annuity or dividends accruing to the said securities. However, this claim shall be extinguished by prescription after one year from the date of expiration of the prescription period.If, before the expiration of the prescription period, the securities are presented for payment by a third party, the maker shall notify the third party that payment has been stopped and shall defer payment until such third party and the person making the notification have come to an agreement, or until the case has been decided by a non-appeasable judgment of the court.
中文原文 民法第727條
利息、年金、及分配利益之無記名證券，有遺失、被盜、或滅失而通知於發行人者，如於法定關於定期給付之時效期間屆滿前，未有提示，為通知之持有人得向發行人請求給付該證券所記載之利息、年金、或應分配之利益。
但自時效期間屆滿後，經過一年者，其請求權消滅。
如於時效期間屆滿前，由第三人提示該項證券者，發行人應將不為給付之情事，告知該第三人。
並於該第三人與為通知之人合意前，或於法院為確定判決前，應不為給付。
但自時效期間屆滿後，經過一年者，其請求權消滅。
如於時效期間屆滿前，由第三人提示該項證券者，發行人應將不為給付之情事，告知該第三人。
並於該第三人與為通知之人合意前，或於法院為確定判決前，應不為給付。