The securities or certificates specified by Ministry of Finance Order prescribed in Article 48, paragraph (2), item (iii), (d) of the Order are the securities or certificates set out in Article 2, paragraph (1), item (xviii) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (including rights that are to be indicated on the securities or certificates set out in that item (limited to those for which the securities or certificates have not been issued), and, among the rights that are deemed to be securities under paragraph (2) of that Article and are set out in item (ii) of that paragraph, those relating to beneficial interests in trusts that trust the loan claims of the persons set out in the following items (limited to trusts in which the beneficiary at the time of the contract relating to the trust is the settlor)):
令第四十八条第二項第三号ニに規定する財務省令で定める証券又は証書は、金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第十八号（定義）に掲げる証券又は証書（同号に掲げる証券又は証書に表示されるべき権利（当該証券又は証書が発行されていないものに限る。）及び同条第二項の規定により有価証券とみなされる同項第二号に掲げる権利のうち次の各号に掲げる者の貸付債権を信託する信託（当該信託に係る契約の際における受益者が委託者であるものに限る。）の受益権に係るものを含む。）とする。
a bank;
銀行
a cooperative structured financial institution prescribed in Article 2, paragraph (1) (Definitions) of the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993), and a financial institution set out in the items of Article 1-9 (Scope of Financial Institutions) of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965);
協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第二条第一項（定義）に規定する協同組織金融機関及び金融商品取引法施行令（昭和四十年政令第三百二十一号）第一条の九各号（金融機関の範囲）に掲げる金融機関
a trust company.
信託会社
Read this with the articles around it