Maritime Act Article 60

The provisions relating to the Bill of Lading as contained in Article 627 to Article 630 of the Civil Code apply mutatis mutandis to the bill of lading prescribed hereof.Where a Bill of Lading is issued under a contract for the entirety or a proportionate part of a ship for carriage, the legal relationship between the carrier and the holder of the Bill of Lading other than the shipper is determined in accordance with the terms and conditions of the Bill of Lading.
中文原文 海商法第60條
民法第六百二十七條至第六百三十條關於提單之規定,於載貨證券準用之。
以船舶之全部或一部供運送為目的之運送契約另行簽發載貨證券者,運送人與託運人以外載貨證券持有人間之關係,依載貨證券之記載。

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