回答
As in the "Interim Summary of Issues" announced by this study group on June 13, 2007, here, the term "fiduciary" is not synonymous with the term "trustee" generally used in trust agreements in Japan, but is used as a broad concept that refers to "fiduciary" in the Western context, that is, a person who is required to perform a certain range of duties under the mandate of another party. Various responsibilities assumed by the fiduciary are collectively and broadly referred to as "fiduciary duties".
当スタディグループの平成１９年６月１３日の中間論点整理におけると同様、ここでは、「受託者」という用語を、我が国で一般的に使用されている信託契約における trusteeを指すものではなく、英米における fiduciary、すなわち他者の信認を得て一定範囲の任務を遂行すべき者を指す幅広い概念として用いており、fiduciary（受託者）が負うさまざまな責任を総称して fiduciary duty（受託者責任）として広く捉えている。 - 金融庁
http://ejje.weblio.jp/sentence/content/Collectively+referred+to+here