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What is the language that appears on the first line of a script?

Bash scripts start with the following line

# Rest of script below

In bash the # character is the start of a comment, but #!/bin/bash is definitely not a comment, therefore it isn't bash but the kernel that interprets that statement.

So what exactly is that first line? Is it a specific language, or a special one-off case in the Linux kernel? Are there other commands or statements in this "language" that can be used when scripting?