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From: Japanese-English Electronic Dictionary 和英電子辞書

 引受人
 引き受け人
 irregular okurigana usage
 引受け人
 irregular okurigana usage
 ひきうけにん
 noun (common) (futsuumeishi)
 see: 引き受けひきうけ
 guarantor
 acceptor (e.g. promissory note)
 underwriter (e.g. stock issue)