The consumer insolvency proceeding in U.S., Japan, and Europe is diffenent., but the purpose of legislation remains similar. The purpose is to balance interests of debtors and creditors, make honest debtors who can not pay debts exempted from debts under certain condition so that they obtain opportunities to begin new life. The debt cleansing procedure for consumer should be designed as simple and convenient as possible to save unnecessary expenses of procedure. Consumer Insolvency Law of Taiwan adopts dual system like U.S., including both reorganization and liquidation, which debtors are enable to choose the appropriate one from. Compare to Insolvency Law of Germany, the procedure is more simple and beneficial for debtors to discharge of residual debt. To avoid abuse, the court is supposed to investigate whether there are reasons of exemption or not positively under its authority and make decision. The difference between Taiwan and Germany for discharge of residual debt is that the court makes decision immediately in Taiwan, but a certain period must go through before decision in Germany. In that period, if there is any income debtor earns, the income should be distributed to creditors. The purpose of regulation of period in Germany is to urge debtors to try hard to pay debts. It is worthy of consulting, but the period should not be too long.