Negotiable Instruments Act Article 52

The drawee, after accepting a bill, shall be liable for making payment of the bill accordingly.If an acceptor defaults at the maturity of the bill, the holder, even when they are concurrently the drawer of the bill, may claim directly against the acceptor payment of the sums of money set out in Articles 97 and 98.
中文原文 票據法第52條
付款人於承兌後,應負付款之責。
承兌人到期不付款者,執票人雖係原發票人,亦得就第九十七條及第九十八條所定之金額,直接請求支付。

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