{"id":24597,"date":"2016-10-07T10:09:35","date_gmt":"2016-10-07T01:09:35","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=24597"},"modified":"2025-04-23T19:21:14","modified_gmt":"2025-04-23T10:21:14","slug":"deferred-gains-or-losses-on-hedges","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/24597\/","title":{"rendered":"\u7e70\u308a\u8d8a\u3057\u30d8\u30c3\u30b8\u640d\u76ca\u3068\u306f\uff1f\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u5b9a\u7fa9\u304b\u3089\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u52d8\u5b9a\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1236\/\" data-internallinksmanager029f6b8e52c=\"369\" title=\"\u5148\u7269\u53d6\u5f15\">\u5148\u7269\u53d6\u5f15<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1200\/\" data-internallinksmanager029f6b8e52c=\"26\" title=\"\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\">\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15<\/a>\u3068\u3044\u3063\u305f\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306b\u3064\u3044\u3066\u3001\u671f\u672b\u6642\u70b9\u3067\u306e\u6642\u4fa1\u8a55\u4fa1\u306b\u3088\u308b\u5dee\u984d\u3092\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u308a\u5ef6\u3079\u308b\u3068\u304d\u306b\u4f7f\u7528\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u3067\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u3068\u3057\u3066\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3068\u306f<\/h2>\n<p>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306f\u91d1\u878d\u6d3e\u751f\u5546\u54c1\u3068\u3082\u3044\u3044\u3001\u5148\u7269\u53d6\u5f15\u3084\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u306a\u3069\u3092\u3055\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u53d6\u5f15\u306f\u3001\u7279\u5b9a\u306e\u91d1\u5229\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u30fb\u5546\u54c1\u306e\u4fa1\u683c\u3001\u5916\u56fd\u70ba\u66ff\u76f8\u5834\u306a\u3069\u306e\u5909\u52d5\u306b\u3088\u3063\u3066<b>\u4fa1\u5024\u304c\u5909\u52d5<\/b>\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u304c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306b\u3088\u308b\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u76ee\u7684\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"pr\">\u30fb\u7279\u5b9a\u306e\u91d1\u5229\u3084\u6709\u4fa1\u8a3c\u5238\u30fb\u5546\u54c1\u306e\u4fa1\u683c\u3001\u5916\u56fd\u70ba\u66ff\u76f8\u5834\u306a\u3069\u306e\u5909\u52d5\u306b\u3088\u308b\u640d\u76ca\u3092\u76f8\u6bba\u3059\u308b\u3002<br \/>\n\u30fb\u5c11\u306a\u3044\u984d\u306e\u6295\u8cc7\u304b\u3089\u591a\u984d\u306e\u30ea\u30bf\u30fc\u30f3\u3092\u5f97\u308b\u3002<br \/>\n\u30fb\u5e02\u5834\u4fa1\u5024\u306b\u6bd4\u3079\u3066\u5272\u5b89\u30fb\u5272\u9ad8\u3067\u3042\u308b\u91d1\u878d\u5546\u54c1\u306e\u58f2\u8cb7\u3092\u901a\u3058\u3066\u5229\u76ca\u3092\u5f97\u308b\u3002<\/div>\n<h3>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306f\u671f\u672b\u3067\u6642\u4fa1\u8a55\u4fa1\u3059\u308b<\/h3>\n<p>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306f\u671f\u672b\u3067\u6642\u4fa1\u8a55\u4fa1\u3092\u884c\u3044\u3001\u539f\u5247\u3068\u3057\u3066\u8a55\u4fa1\u5dee\u984d\u3092\u5f53\u671f\u306e\u640d\u76ca\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/27391\/\" data-internallinksmanager029f6b8e52c=\"230\" title=\"\u30d8\u30c3\u30b8\u4f1a\u8a08\">\u30d8\u30c3\u30b8\u4f1a\u8a08<\/a>\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u8a55\u4fa1\u5dee\u984d\u3092\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u7279\u5b9a\u306e\u91d1\u5229\u3084\u6709\u4fa1\u8a3c\u5238\u30fb\u5546\u54c1\u306e\u4fa1\u683c\u3001\u5916\u56fd\u70ba\u66ff\u76f8\u5834\u306a\u3069\u306e\u5909\u52d5\u306b\u3088\u308b\u640d\u76ca\u3092\u76f8\u6bba\u3059\u308b\u53d6\u5f15\u306b\u304a\u3044\u3066\u8a55\u4fa1\u5dee\u984d\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30d8\u30c3\u30b8\u4f1a\u8a08\u304a\u3088\u3073\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u8a55\u4fa1\u5dee\u984d\u306e\u7e70\u308a\u5ef6\u3079\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h2>\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306f\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u8a55\u4fa1\u5dee\u984d\u306e\u7e70\u308a\u5ef6\u3079\u306b\u4f7f\u7528<\/h2>\n<p>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u3046\u3061\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u8a55\u4fa1\u5dee\u984d\u3092\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30d8\u30c3\u30b8\u4f1a\u8a08\u3068\u306f\u3001<b>\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u640d\u76ca\u306e\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5408\u308f\u305b\u308b\u305f\u3081\u306e\u4f1a\u8a08\u51e6\u7406<\/b>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u306f\u3001\u7279\u5b9a\u306e\u91d1\u5229\u3084\u6709\u4fa1\u8a3c\u5238\u30fb\u5546\u54c1\u306e\u4fa1\u683c\u3001\u5916\u56fd\u70ba\u66ff\u76f8\u5834\u306a\u3069\u3092\u3055\u3057\u307e\u3059\u3002\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u4fa1\u683c\u5909\u52d5\u306b\u3088\u308b\u5f71\u97ff\u3092\u6291\u3048\u308b\u305f\u3081\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u306f\u9006\u65b9\u5411\u306e\u4fa1\u683c\u5909\u52d5\u3092\u3059\u308b\u91d1\u878d\u5546\u54c1\u3092\u53d6\u5f15\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u91d1\u878d\u5546\u54c1\u3092<b>\u30d8\u30c3\u30b8\u624b\u6bb5<\/b>\u3068\u547c\u3073\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306f\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u5e83\u304f\u6d3b\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30d8\u30c3\u30b8\u624b\u6bb5\u3067\u3042\u308b\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306f\u6bce\u671f\u6642\u4fa1\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3067\u3042\u308b\u6709\u4fa1\u8a3c\u5238\u30fb\u5546\u54c1\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u6bce\u671f\u6642\u4fa1\u8a55\u4fa1\u304c\u884c\u308f\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u640d\u76ca\u306e\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5408\u308f\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u3001\u30d8\u30c3\u30b8\u624b\u6bb5\u3067\u3042\u308b\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u8a55\u4fa1\u5dee\u984d\u3092\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u308a\u5ef6\u3079\u308b\u4f1a\u8a08\u51e6\u7406\uff08\u30d8\u30c3\u30b8\u4f1a\u8a08\uff09\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306f\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u6642\u4fa1\u8a55\u4fa1\u306e\u8a55\u4fa1\u5dee\u984d\u3092\u7fcc\u671f\u4ee5\u964d\u306b\u7e70\u308a\u5ef6\u3079\u308b\u305f\u3081\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002<\/p>\n<h3>\u5546\u54c1\u5148\u7269\u53d6\u5f15\u306e\u4f8b<\/h3>\n<p>\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u3001\u5546\u54c1\u5148\u7269\u53d6\u5f15\u3092\u4f8b\u306b\u3042\u3052\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u4f8b\uff09A\u793e\u306f01\u5e74\u5ea6\u306b\u5546\u54c1\u3092\u8cfc\u5165\u3057\u307e\u3057\u305f\u3002\u540c\u6642\u306b\u3001\u5546\u54c1\u306e\u4fa1\u683c\u5909\u52d5\u306b\u3088\u308b\u5f71\u97ff\u3092\u6291\u3048\u308b\u305f\u3081\u3001\u5546\u54c1\u3068\u306f\u9006\u65b9\u5411\u306e\u5024\u52d5\u304d\u3092\u3059\u308b\u5148\u7269\u53d6\u5f15\u306e\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3057\u305f\u300202\u5e74\u5ea6\u306b\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3001\u540c\u6642\u306b\u5148\u7269\u53d6\u5f15\u3092\u6c7a\u6e08\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>01\u5e74\u5ea6\u306e\u5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