Item - Can

Japanese: 款 - カン

[Common Kanji] [Sound] Kan (Kwan) (Wu) (Han)
1. A friendly heart. Sincerity. Friendliness. "Acceptance, negotiation, exchange"
2. Clauses of the agreement. "Articles, articles of incorporation, and terms and conditions"
3. A lump sum of money. "Loan"
4. Characters carved into metal or stone. Also, characters written on paintings and calligraphy. Signature guard /Seal"
[Name] Suke, Tada, Masa, Yuku, Yoshi [Difficult to read] Winter Yamabuki

Kan [Kwan] [item]

1. Sincerity. Also, close fellowship.
2. Clauses of legal documents, regulations, etc. Bullet points.
3. One of the classifications of items in a budget or financial statement. The order is part, section, item, item, and section.
4. The act of carving letters into metal or stone. Also, the letters themselves. → Signature guard

Source: About Shogakukan Digital Daijisen Information | Legend

Japanese:

［常用漢字］　［音］カン（クヮン）（呉）（漢）
１打ち解けた心。真心。よしみ。「款待・款談／交款」
２取り決めの条項。「条款・定款・約款」
３まとまった金額。「借款」
４金石にくぼませて彫った文字。また、書画に書きつける文字。「款識かんし／落款」
［名のり］すけ・ただ・まさ・ゆく・よし
［難読］款冬やまぶき