Negotiable Instruments Act Article 86
If the whole or a part of a bill is dishonored by non-acceptance or non-payment, or if presentment for acceptance or payment of the bill is rendered impossible, the holder shall apply for and cause a protest to be made to attest the fact.If the drawee or the acceptor specifies on the bill the date of presentment and their non-acceptance or non-payment of the whole or a part of the bill, as the case may be, the note, accompanied by their signature, has the same force and effect as a protest.Bankruptcy of the drawee or the acceptor shall be proved by an authenticated or excerpted copy of the bankruptcy adjudication.
中文原文 票據法第86條
匯票全部或一部不獲承兌或付款或無從為承兌或付款提示時，執票人應請求作成拒絕證書證明之。
付款人或承兌人在匯票上記載提示日期，及全部或一部承兌或付款之拒絕，經其簽名後，與作成拒絕證書有同一效力。
付款人或承兌人之破產，以宣告破產裁定之正本或節本證明之。
付款人或承兌人在匯票上記載提示日期，及全部或一部承兌或付款之拒絕，經其簽名後，與作成拒絕證書有同一效力。
付款人或承兌人之破產，以宣告破產裁定之正本或節本證明之。