撤銷付款委託乃發票人僅就已簽發之支票中之某一特定的支票，對於付款人表示撤銷付款之行為，對於其他已簽發之支票不受影響。而於支票遺失或失竊時，執票人須讓發票人就其所簽發的特定支票，不再委託付款人為其付款的行為。全文分為四節︰第一節，就支票靜的安全之保護有①平行線支票制度；②撤銷付款委託制度。第二節，就支票特有之性質為探討，我票據法未將支票獨立立法，係採包括主義，將支票當作票據之一種，甚多條文準用於匯票之規定，故對支票特有之性質，例如支票無承兌制度、禁止付款人為背書、保證等規定，係得借鏡日本支票法之規定。第三節，即針對本題撤銷付款委託之種種情形為探討，①意義；②法律地位、法的性質；③撤銷付款委託之要件、撤銷方法；④限制；⑤效果；最後就日本之己付支票為探討。第四節，結論。 研究方法主要以比較研究法及演繹研究法，整理日本之學說及實務見解作為借鏡基礎，再對照本國學者及實務看法，進而提出個人觀點。日本文獻以前田庸、田中誠二、鈴木竹雄、倉澤康一郎、河村博文、庄政志、田邊光政、淺木慎一、高窪利一等諸教授之著書及論文；再對照國內者，以陳世榮、沈英明、黃獻全、曲麗華、張龍文等人之著作為依據。對此制度尚有未解之難題，①若將撤銷付款委託移列於總則章，係可推廣以銀行為擔當付款人之承兌匯票及本票；②票據付款人受理撤銷付款委託應格加慎重。係因任意撤銷付款委託，不但付款銀行對發票人之誠信起疑心，且有時構成詐欺罪責而損害執票人利益甚大。

(1) Countermand of payment fulfill to protect the drawers’ profit, when the drawer loses his check, loses without regard to the sake of loss. (2)The countermand of a check only takes effects after the expiration of the limit of time for presentment, so reinforces for presentment before the expiration of the limit of time. (3) Countermand of payment to insure the payment e of check on time. (4)Proceedings by public summons is replaced by countermand of payment, because it is a simple procedure. If countermand of payment is without sake, the banker will throw suspicion on drawers’ faith, and the bearers’profit is spoiled. Countermand of payment is accepted to take a prudent attitude by the banker. (5) A check that be drawn on the drawer and payable is the drawer himself, and he is a banker. It will avoid who asking banker to issue in the event of the bankruptcy, the risk of check is forged or is altered, so that the practical business of bank can think to execute this system in Taiwan.