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遗产破产是自然人破产中一个重要的问题,各国破产法都对此有规定。本文指出承认自然人有破产能力,就不可避免地会产生遗产破产问题,但这一问题在中国《破产法》中没有涉及,遗产破产的理论没有受到应有的重视。
Legacy Bankruptcy is an important issue in the bankruptcy of natural persons, which is regulated by the bankruptcy laws of various countries. This article points out that acknowledging that a natural person has bankruptcy will inevitably lead to the problem of estate bankruptcy. However, this issue is not covered in China’s Bankruptcy Law. The theory of estate bankruptcy has not been given due attention.