The Banking Act of The Republic of China Article 31
Where a bank issues letters of credit or undertakes to accept commercial negotiable instruments, its rights and obligations with customers shall be governed by an agreement.Where a bank conducts the businesses in the preceding paragraph and requires the customer to provide security, such security shall comply with each paragraph of Article 12 of this Act.
中文原文 銀行法第31條
銀行開發信用狀或擔任商業匯票之承兌，其與客戶間之權利、義務關係，以契約定之。
銀行辦理前項業務，如需由客戶提供擔保者，其擔保依第十二條所列各款之規定。
銀行辦理前項業務，如需由客戶提供擔保者，其擔保依第十二條所列各款之規定。