同時廃止は，管財手続のない破産手続である。債務者の財産では破産手続費用も賄えない消費者破産において活用される。同時廃止の運用の工夫によって，消費者破産の激増にも対処することができた。申立代理人を破産手続の一機関として活用する運用も定着した。同時廃止の意義は現在も失われていない。
“Simultaneous abolition” is a bankruptcy procedure without the administration of property procedures occurring at the same time. In the case of a debtor's property being utilized in instances of consumer bankruptcies that do not even cover the cost of bankruptcy proceedings, simultaneous abolition is a very important legal tool. Through the ingenuity of the operation of simultaneous abolition, the problem of the proliferation of consumer bankruptcies has been solved. A procedure for taking advantage of complaint agencies as institutions of bankruptcy proceedings has also been established. The current significance of simultaneous abolition is not negligible.
多重債務者救済の法と実務：自己破産手続「同時廃止」を中心に
柴田武男・木村裕二_多重債務者救済の法と実務_聖学院大学論叢27_2.pdf
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