noun
special-purpose entity; SPE
A legal or financial entity created for a specific, limited purpose, often used in structured finance or project finance.
このプロジェクトでは、特別目的事業体を設立して資金を調達した。
For this project, they established a special-purpose entity to raise funds.
特別目的会社 is a special-purpose company (SPC), a type of special-purpose entity often used in securitization. 特別目的事業体 is a broader term that can include non-corporate structures.
Compound of 特別 (special), 目的 (purpose), 事業 (business/enterprise), and 体 (body/entity). A direct translation of the English 'special-purpose entity'.