Negotiable Instruments Act Article 40
If the holder makes an endorsement to authorize the endorsee to receive payment by mandate, they shall note the fact on the bill.The endorsee referred to in the preceding paragraph may exercise all rights in the bill and may further endorse it for the same purpose.The rights exercisable by a subsequent endorsee are the same as the first endorsee.A person liable for a bill may raise against a mandatary only the defenses as would be available to the person against the principal.
中文原文 票據法第40條
執票人以委任取款之目的而為背書時，應於匯票上記載之。
前項被背書人，得行使匯票上一切權利，並得以同一目的更為背書。
其次之被背書人所得行使之權利，與第一被背書人同。
票據債務人對於受任人所得提出之抗辯，以得對抗委任人者為限。
前項被背書人，得行使匯票上一切權利，並得以同一目的更為背書。
其次之被背書人所得行使之權利，與第一被背書人同。
票據債務人對於受任人所得提出之抗辯，以得對抗委任人者為限。