Negotiable Instruments Act Article 82

When a payment for honor is made, it shall be duly recorded in the protest.If payment is made by the acceptor for honor, the payment is for the honor of the party for whose honor they have accepted the bill. If payment is made by the referee in case of need, the payment is for the honor of the party who designated them.If there is neither an acceptor for honor nor a referee in case of need and the bill does not indicate the party for whose honor the payment is made, the drawer shall be the party for whose honor the payment is made.The provisions of Article 55 shall apply mutatis mutandis to payment for honor.
中文原文 票據法第82條
參加付款,應於拒絕付款證書內記載之。
參加承兌人付款,以被參加承兌人為被參加付款人,預備付款人付款,以指定預備付款人之人為被參加付款人。
無參加承兌人或預備付款人,而匯票上未記載被參加付款人者,以發票人為被參加付款人。
第五十五條之規定,於參加付款準用之。

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