# 外国為替及び外国貿易法 / Foreign Exchange and Foreign Trade Act — 第五十五条の九の二 (Article 55-9-2) This is the Markdown twin of https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 外国為替及び外国貿易法 (Foreign Exchange and Foreign Trade Act), 昭和二十四年法律第二百二十八号 - English title "Foreign Exchange and Foreign Trade Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五十五条の九の二 (Article 55-9-2)（外国為替取引等取扱業者遵守基準の策定等） — address `art-55-9-2` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/324AC0000000228/art-55-9-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五十五条の九の二（外国為替取引等取扱業者遵守基準の策定等） — (Establishment of Compliance Standards for Foreign Exchange Transactions Service Providers) caption: Ministry of Justice translation — Japanese Law Translation Database System art-55-9-2 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2 · https://japanlaw.org/l/324AC0000000228/art-55-9-2 **第一項** 主務大臣は、主務省令で、銀行等その他の金融機関等、資金移動業者及び両替業者のうち、次項各号に掲げる取引又は行為に該当するかどうかを確認するための態勢を整備することが特に必要と認められる者として政令で定める者（以下「外国為替取引等取扱業者」という。）が支払等、その顧客の支払等に係る為替取引（電子決済手段等取引業者等がその顧客の支払等に係る電子決済手段等の移転等を行う場合を含む。次項第三号及び次条において同じ。）、資本取引（第二十一条第一項に規定する資本取引をいい、次の各号に掲げる者が当該各号に定める行為を行う場合を含む。）又は特定資本取引（第三項及び次条において「外国為替取引等」という。）を行うに当たつて遵守すべき基準（以下「外国為替取引等取扱業者遵守基準」という。）を定めなければならない。 art-55-9-2/par-1 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-1 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-1 The competent minister must establish, by order of the competent ministry, standards to be complied with by a person prescribed by Cabinet Order as a person, among banks or other forms of financial enterprise, funds transfer service providers, and currency exchange operators, for whom it is found particularly necessary to establish a system for confirming whether a transaction or action stated in the items of the following paragraph applies (hereinafter referred to as a "foreign exchange transactions service provider") when engaging in the making or receiving of a payment, conducting a funds transfer transaction involving the making or receiving of a payment by its customer (including where an electronic payment instruments service provider, etc. conducts a transfer of electronic payment instruments or any other prescribed action involving the making or receiving of a payment by its customer; the same applies in paragraph (2), item (iii) and the following Article), conducting a capital transaction (meaning a capital transaction prescribed in Article 21, paragraph (1), and including where a person stated in the following items conducts the action prescribed in the relevant item), or conducting a specified capital transaction (referred to as "foreign exchange transactions or similar transactions" in paragraph (3) and the following Article) (hereinafter referred to as "compliance standards for foreign exchange transactions service providers"). machine translation, not official **一** 電子決済手段等取引業者　資金決済に関する法律第二条第十項第四号に掲げる行為 art-55-9-2/par-1/item-1 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-1/item-1 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-1/item-1 an electronic payment instruments service provider: an action as prescribed in Article 2, paragraph (10), item (iv) of the Payment Services Act; Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "an electronic payment instruments service provider; an action as prescribed in Article 2, paragraph (10), item (iv) of the Payment Services Act;" — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb **二** 電子決済等取扱業者　銀行法第二条第十七項各号に掲げる行為 art-55-9-2/par-1/item-2 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-1/item-2 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-1/item-2 an electronic payment handling service provider: an action prescribed in the items of paragraph (17) of Article 2 of the Banking Act; Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "an electronic payment handling service provider; an action prescribed in the items of paragraph (17) of Article 2 of the Banking Act;" — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb **三** 信用金庫電子決済等取扱業者　信用金庫法第八十五条の三第二項各号に掲げる行為 art-55-9-2/par-1/item-3 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-1/item-3 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-1/item-3 an electronic payment handling service provider for Shinkin Bank: an action prescribed in the items of paragraph (2) of Article 85-3 of the Shinkin Bank Act; or Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "an electronic payment handling service provider for Shinkin Bank; an action prescribed in the items of paragraph (2) of Article 85-3 of the Shinkin Bank Act; or" — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb **四** 信用協同組合電子決済等取扱業者　協同組合による金融事業に関する法律第六条の四の三第二項各号に掲げる行為 art-55-9-2/par-1/item-4 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-1/item-4 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-1/item-4 an electronic payment handling service provider for credit cooperatives: an action as prescribed in the items of paragraph (2) of Article 6-4-3 of the Act on Financial Business by Cooperatives. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "an electronic payment handling service provider for credit cooperatives; an action as prescribed in the items of paragraph (2) of Article 6-4-3 of the Act on Financial Business by Cooperatives." — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb **第二項** 外国為替取引等取扱業者遵守基準は、次に掲げる取引又は行為に該当するかどうかを確認するために必要な事項について定めるものとする。 art-55-9-2/par-2 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-2 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-2 The compliance standards for foreign exchange transaction service providers are to provide for necessary matters to confirm whether or not the transactions or actions in question fall under any of the following items: Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "The compliance standards for foreign exchange transaction service providers are to provide for necessary matters to confirm whether or not the transactions or actions in question fall under any of the following items." — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb **一** 第十六条第一項及び第三項の規定に基づき主務大臣の許可を受ける義務が課された支払等 art-55-9-2/par-2/item-1 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-2/item-1 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-2/item-1 making or receiving of a payment for which it has been made obligatory for persons to get permission of the competent minister pursuant to the provisions of Article 16, paragraphs (1) and (3); Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "making or receiving of a payment for which it has been made obligatory for persons to get permission of the competent minister pursuant to the provisions of Article 16, paragraphs (1) through (3);" — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb **二** 第十六条第五項に規定する支払等（政令で定める取引又は行為に係る支払等に限る。） art-55-9-2/par-2/item-2 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-2/item-2 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-2/item-2 making or receiving of a payment as prescribed in Article 16, paragraph (5) (limited to making or receiving of a payment in connection with transactions or actions prescribed by Cabinet Order); Ministry of Justice translation — Japanese Law Translation Database System **三** 顧客の支払等（前二号に掲げるものに限る。）に係る為替取引 art-55-9-2/par-2/item-3 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-2/item-3 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-2/item-3 a funds transfer transaction involving a payment that is made or received by its customer (limited to those stated in items (i) and (ii)); Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "an exchange transaction involving a payment that is made or received by its customer (limited as stated in item (i) and (ii)) ;" — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb **四** 第二十一条第一項の規定に基づき財務大臣の許可を受ける義務が課された資本取引 art-55-9-2/par-2/item-4 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-2/item-4 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-2/item-4 a capital transaction for which it has been made obligatory for persons to get permission of the Minister of Finance pursuant to the provisions of Article 21, paragraph (1); and Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "a capital transaction for which it has been made obligatory for persons to get permission of the Minister of Finance pursuant to the provisions of Article 21 paragraph (1); and" — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb **五** 第二十四条第一項の規定に基づき経済産業大臣の許可を受ける義務が課された特定資本取引 art-55-9-2/par-2/item-5 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-2/item-5 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-2/item-5 a specified capital transaction for which it has been made obligatory for persons to get permission of the Minister of Economy, Trade and Industry pursuant to the provisions of Article 24, paragraph (1). Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "a specified capital transaction for which it has been made obligatory for persons to get permission of the Minister of Economy, Trade and Industry pursuant to the provisions of Article 24, paragraph (1)" — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb **第三項** 外国為替取引等取扱業者は、外国為替取引等取扱業者遵守基準に従い、外国為替取引等を行わなければならない。 art-55-9-2/par-3 · https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-3 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-3 A foreign exchange transactions service provider must conduct foreign exchange transactions or similar transactions in accordance with the compliance standards for foreign exchange transactions service providers. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "foreign exchange transactions service provider must conduct foreign exchange transactions or similar transactions in accordance with compliance standards for foreign exchange transactions service provider." — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb --- ## Cites - art-55-9-2/par-1: 次項 → 外国為替及び外国貿易法 第五十五条の九の二第二項 (Article 55-9-2, paragraph (2)), art-55-9-2/par-2 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-2 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-2 - art-55-9-2/par-1: 次項第三号 → 外国為替及び外国貿易法 第五十五条の九の二第二項第三号 (Article 55-9-2, paragraph (2), item (iii)), art-55-9-2/par-2/item-3 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-2/item-3 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-2/item-3 - art-55-9-2/par-1: 次条 → 外国為替及び外国貿易法 第五十五条の九の三 (Article 55-9-3), art-55-9-3 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-3 · https://japanlaw.org/l/324AC0000000228/art-55-9-3 - art-55-9-2/par-1: 第二十一条第一項 → 外国為替及び外国貿易法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-21/par-1 · https://japanlaw.org/l/324AC0000000228/art-21/par-1 - art-55-9-2/par-1: 第三項 → 外国為替及び外国貿易法 第五十五条の九の二第三項 (Article 55-9-2, paragraph (3)), art-55-9-2/par-3 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-3 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-3 - art-55-9-2/par-1/item-1: 資金決済に関する法律第二条第十項第四号 → 資金決済に関する法律 第二条第十項第四号 (Article 2, paragraph (10), item (iv)), art-2/par-10/item-4 — https://japanlaw.org/ja/payment-services-act/art-2/par-10/item-4 · https://japanlaw.org/l/421AC0000000059/art-2/par-10/item-4 - art-55-9-2/par-1/item-2: 銀行法第二条第十七項 → 銀行法 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — https://japanlaw.org/ja/banking-act/art-2/par-17 · https://japanlaw.org/l/356AC0000000059/art-2/par-17 - art-55-9-2/par-1/item-3: 信用金庫法第八十五条の三第二項 → e-Gov law 326AC1000000238, 第八十五条の三第二項 (Article 85-3, paragraph (2)), art-85-3/par-2 — not held in this collection - art-55-9-2/par-1/item-4: 協同組合による金融事業に関する法律第六条の四の三第二項 → e-Gov law 324AC0000000183, 第六条の四の三第二項 (Article 6-4-3, paragraph (2)), art-6-4-3/par-2 — not held in this collection - art-55-9-2/par-2/item-1: 第十六条第一項 → 外国為替及び外国貿易法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-16/par-1 · https://japanlaw.org/l/324AC0000000228/art-16/par-1 - art-55-9-2/par-2/item-1: 第三項 → 外国為替及び外国貿易法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-16/par-3 · https://japanlaw.org/l/324AC0000000228/art-16/par-3 - art-55-9-2/par-2/item-2: 第十六条第五項 → 外国為替及び外国貿易法 第十六条第五項 (Article 16, paragraph (5)), art-16/par-5 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-16/par-5 · https://japanlaw.org/l/324AC0000000228/art-16/par-5 - art-55-9-2/par-2/item-3: 前二号 → 外国為替及び外国貿易法 第五十五条の九の二第二項第一号 (Article 55-9-2, paragraph (2), item (i)), art-55-9-2/par-2/item-1 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-2/item-1 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-2/item-1 - art-55-9-2/par-2/item-3: 前二号 → 外国為替及び外国貿易法 第五十五条の九の二第二項第二号 (Article 55-9-2, paragraph (2), item (ii)), art-55-9-2/par-2/item-2 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-2/item-2 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-2/item-2 - art-55-9-2/par-2/item-4: 第二十一条第一項 → 外国為替及び外国貿易法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-21/par-1 · https://japanlaw.org/l/324AC0000000228/art-21/par-1 - art-55-9-2/par-2/item-5: 第二十四条第一項 → 外国為替及び外国貿易法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-24/par-1 · https://japanlaw.org/l/324AC0000000228/art-24/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 外国為替及び外国貿易法 第十六条の二第一項（支払等の制限） — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-16-2/par-1 · https://japanlaw.org/l/324AC0000000228/art-16-2/par-1 - 外国為替及び外国貿易法 第十七条の二第一項（確認のための是正措置等） — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-17-2/par-1 · https://japanlaw.org/l/324AC0000000228/art-17-2/par-1 - 外国為替及び外国貿易法 第二十二条の二第一項（銀行等その他の金融機関等の本人確認義務等） — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-22-2/par-1 · https://japanlaw.org/l/324AC0000000228/art-22-2/par-1 - 外国為替及び外国貿易法 第二十二条の三第一項（両替業務を行う者への準用） — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-22-3/par-1 · https://japanlaw.org/l/324AC0000000228/art-22-3/par-1 - 外国為替及び外国貿易法 第五十五条の九の二第一項（外国為替取引等取扱業者遵守基準の策定等） — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-1 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-1 - 外国為替及び外国貿易法 第五十五条の九の二第二項第三号（外国為替取引等取扱業者遵守基準の策定等） — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-2/par-2/item-3 · https://japanlaw.org/l/324AC0000000228/art-55-9-2/par-2/item-3 - 外国為替及び外国貿易法 第五十五条の九の四第三項（勧告及び命令） — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-55-9-4/par-3 · https://japanlaw.org/l/324AC0000000228/art-55-9-4/par-3 - 外国為替及び外国貿易法 附則第三条第一項（外国為替及び外国貿易法の一部改正に伴う経過措置） — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/suppl-5041-97/art-3/par-1 · https://japanlaw.org/l/324AC0000000228/suppl-5041-97/art-3/par-1 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of the Foreign Exchange and Foreign Trade Act, written 2026-11-05 - e-Gov 法令検索, Digital Agency (デジタル庁) — 外国為替及び外国貿易法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/324AC0000000228/20260812_508AC0000000064), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 55-9-2, paragraph (1), item (i) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 55-9-2, paragraph (1), item (ii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 55-9-2, paragraph (1), item (iii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 55-9-2, paragraph (1), item (iv) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 55-9-2, paragraph (2) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 55-9-2, paragraph (2), item (i) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 55-9-2, paragraph (2), item (iii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 55-9-2, paragraph (2), item (iv) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 55-9-2, paragraph (2), item (v) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 55-9-2, paragraph (3) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch foreign-exchange-and-foreign-trade-act-20261105T150743-001, translated 2026-11-06 - This site's parser, version 225 — 外国為替及び外国貿易法 — structure, counts, cross-references and defined terms, computed 2026-11-05