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Bankruptcy law : ウィキペディア英語版
Bankruptcy

Bankruptcy is a legal status of a person or other entity that cannot repay the debts it owes to creditors. In most jurisdictions, bankruptcy is imposed by a court order, often initiated by the debtor.
Bankruptcy is not the only legal status that an insolvent person or other entity may have, and the term ''bankruptcy'' is therefore not a synonym for insolvency. In some countries, including the United Kingdom, bankruptcy is limited to individuals, and other forms of insolvency proceedings (such as liquidation and administration) are applied to companies. In the United States, ''bankruptcy'' is applied more broadly to formal insolvency proceedings.
==Etymology==
The word ''bankruptcy'' is derived from Italian ''banca rotta'', meaning "broken bank", which may stem from a custom of breaking a moneychanger's bench or counter to signify his insolvency, or which may be only a figure of speech.〔(【引用サイトリンク】url=http://www.etymonline.com/index.php?allowed_in_frame=0&search=bankrupt&searchmode=none )〕〔(【引用サイトリンク】url=http://dictionary.reference.com/browse/bankrupt )〕〔(【引用サイトリンク】url=http://www.merriam-webster.com/dictionary/bankrupt )〕〔(【引用サイトリンク】url=http://www.oxforddictionaries.com/us/definition/english/bankrupt )

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Bankruptcy」の詳細全文を読む



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