noun
guarantor; acceptor; underwriter
A person who assumes responsibility for an obligation, such as a loan guarantor, the acceptor of a promissory note, or an underwriter of a stock issue. The specific meaning depends on the financial or legal context.
See also: 引き受け (ひきうけ)
ローンの引受人として、彼は息子の借金を保証した。
As the guarantor of the loan, he guaranteed his son's debt.
約束手形の引受人は、支払いを引き受ける人です。
The acceptor of a promissory note is the person who undertakes to pay it.
新株発行の引受人は、証券会社が務めることが多い。
The underwriter of a new stock issue is often a securities company.
引き受け is the act of undertaking or guaranteeing, while 引受人 is the person who performs that act.
Compound of 引き受け (undertaking, guarantee) and 人 (person).