noun
liquidator; adjustor
Legal term for a person appointed to wind up a company's affairs, settle debts, and distribute assets. 'Adjustor' is a less common equivalent.
会社が倒産した後、清算人が選任された。
After the company went bankrupt, a liquidator was appointed.
清算人は残った資産
The liquidator distributes the remaining assets to the creditors.
Compound of 清算 (liquidation, settlement) and 人 (person). The exact historical derivation is uncertain, but the term follows standard Sino-Japanese legal word formation.