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Wikipedia definition
1. Memorandum of understandingA memorandum of understanding (MoU) is a document describing a bilateral or multilateral agreement between parties. It expresses a convergence of will between the parties, indicating an intended common line of action. It is often used in cases where parties either do not imply a legal commitment or in situations where the parties cannot create a legally enforceable agreement. It is a more formal alternative to a gentlemen's agreement.
Read “Memorandum of understanding” on English Wikipedia
Read “了解覚書” on Japanese Wikipedia
Read “Memorandum of understanding” on DBpedia

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