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破產程序

債務人不能清償債務時,法院依《破產法》宣告破產及清理其債務之程序。

除破產人有因犯詐欺破產罪而受刑之宣告者外,破產債權人如依破產法所定程序已受清償時,於破產程序終結後,其債權未能受清償之部分,請求權視為消滅(破產法第149條)。

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