{"id":27391,"date":"2017-04-07T11:43:33","date_gmt":"2017-04-07T02:43:33","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=27391"},"modified":"2025-02-20T08:58:08","modified_gmt":"2025-02-19T23:58:08","slug":"hedge-accounting","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/27391\/","title":{"rendered":"\u30d8\u30c3\u30b8\u4f1a\u8a08\u3067\u30ea\u30b9\u30af\u56de\u907f\uff01\u30e1\u30ea\u30c3\u30c8\u3068\u4ed5\u7d44\u307f\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u4f01\u696d\u3068\u3057\u3066\u30ea\u30b9\u30af\u306e\u5c11\u306a\u3044\u6295\u8cc7\u6d3b\u52d5\u3084\u5b89\u5b9a\u3057\u305f\u8cc7\u7523\u7ba1\u7406\u3092\u671b\u3080\u306a\u3089\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u30fb\u8ca1\u52d9\u62c5\u5f53\u8005\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u6982\u8981\u3084\u9069\u7528\u6761\u4ef6\u306a\u3069\u306e\u57fa\u672c\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u30d8\u30c3\u30b8\u4f1a\u8a08\u306f\u3069\u3093\u306a\u6642\u306b\u5fc5\u8981\uff1f<\/h2>\n<p>\u682a\u5f0f\u30fb\u50b5\u5238\u30fb\u5916\u56fd\u70ba\u66ff\u30fb\u9810\u8caf\u91d1\u306a\u3069\u3001\u8cc7\u7523\u904b\u7528\u306e\u305f\u3081\u306e\u91d1\u878d\u5546\u54c1\u306f\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u304c\u4ed8\u304d\u3082\u306e\u3067\u3059\u3002<\/p>\n<div class=\"pr\">\u30fb\u70ba\u66ff\u5909\u52d5<br \/>\n\u30fb\u91d1\u5229\u5909\u52d5<br 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color=\"#036\"><b>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/1236\/\" data-internallinksmanager029f6b8e52c=\"369\" title=\"\u5148\u7269\u53d6\u5f15\">\u5148\u7269\u53d6\u5f15<\/a>\uff1a<\/b><\/font><br \/>\n\u3000\u73fe\u6642\u70b9\u306e\u53d6\u308a\u6c7a\u3081\u4fa1\u683c\u3067\u5c06\u6765\u58f2\u8cb7\u3059\u308b\u3053\u3068\u3092\u7d04\u675f\u3059\u308b\u53d6\u5f15\u306e\u3053\u3068\u3067\u3001\u5546\u54c1\u5148\u7269\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1204\/\" data-internallinksmanager029f6b8e52c=\"325\" title=\"\u70ba\u66ff\u4e88\u7d04\">\u70ba\u66ff\u4e88\u7d04<\/a>\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><font color=\"#036\"><b>\u30fb<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>\uff1a<\/b><\/font><br \/>\n\u3000\u300c\u73fe\u6642\u70b9\u306e\u53d6\u308a\u6c7a\u3081\u4fa1\u683c\u3067\u5c06\u6765\u58f2\u8cb7\u3059\u308b\u300d\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u300c\u8cb7\u3046\u6a29\u5229\u300d\u307e\u305f\u306f\u300c\u58f2\u308b\u6a29\u5229\u300d\u3092\u58f2\u8cb7\u3059\u308b\u53d6\u5f15\u306e\u3053\u3068\u3067\u3001\u682a\u4fa1\u30aa\u30d7\u30b7\u30e7\u30f3\u3084\u91d1\u5229\u30aa\u30d7\u30b7\u30e7\u30f3\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><font color=\"#036\"><b>\u30fb\u30b9\u30ef\u30c3\u30d7\u53d6\u5f15\uff1a<\/b><\/font><br \/>\n\u3000\u3042\u308b\u6642\u671f\u3060\u3051\u56fa\u5b9a\u91d1\u5229\u3068\u5909\u52d5\u91d1\u5229\u3092\u4ea4\u63db\uff08\u30b9\u30ef\u30c3\u30d7\uff1aswap\uff09\u3059\u308b\u306a\u3069\u3001\u91d1\u5229\u3084\u901a\u8ca8\u306a\u3069\u306e\u5c06\u6765\u306e\u304a\u91d1\u306e\u6d41\u308c\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff09\u3092\u4e00\u5b9a\u671f\u9593\u4ea4\u63db\u3059\u308b\u53d6\u5f15\u3067\u3059\u3002<\/p>\n<p>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306f\u4fa1\u683c\u5909\u52d5\u306a\u3069\u5c06\u6765\u8d77\u3053\u308a\u5f97\u308b\u30ea\u30b9\u30af\u3092\u60f3\u5b9a\u3057\u3001\u8cc7\u7523\u904b\u7528\u306e\u30ea\u30b9\u30af\u3092\u5206\u6563\u30fb\u56de\u907f\u3057\u305f\u3044\u6642\u306b\u6709\u52b9\u306a\u624b\u6bb5\u3068\u6349\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306f\u5c11\u306a\u3044\u6295\u8cc7\u984d\u3067\u591a\u304f\u306e\u5229\u76ca\u3092\u5f97\u308b\u306a\u3069\u6295\u6a5f\u7684\u306a\u76ee\u7684\u3067\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5224\u65ad\u3092\u8aa4\u308b\u3068\u5927\u304d\u306a\u640d\u5931\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<b>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306f\u9ad8\u5ea6\u3067\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981<\/b>\u3067\u3042\u308b\u3053\u3068\u3082\u4f75\u305b\u3066\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u640d\u76ca\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5408\u308f\u305b\u308b<\/h3>\n<p>\u4fa1\u683c\u5909\u52d5\u30ea\u30b9\u30af\u306e\u3042\u308b\u8cc7\u7523\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u4fa1\u683c\u5909\u52d5\u30ea\u30b9\u30af\u3092\u56de\u907f\u307e\u305f\u306f\u6291\u3048\u305f\u3044\u5834\u5408\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1240\/\" data-internallinksmanager029f6b8e52c=\"23\" title=\"\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\">\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15<\/a>\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306f\u3001<b>\u4f1a\u8a08\u51e6\u7406\u4e0a\u306f\u671f\u672b\u306b\u6642\u4fa1\u3067\u8a55\u4fa1\u3057\u3001\u8a55\u4fa1\u5dee\u984d\u3092\u5f53\u671f\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b<\/b>\u3053\u3068\u304c\u539f\u5247\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30d8\u30c3\u30b8\u4f1a\u8a08\u3068\u306f\u3001\u30d8\u30c3\u30b8\u624b\u6bb5\u3067\u3042\u308b\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3068\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u8cc7\u7523\u306e\u640d\u76ca\u3092\u3001\u540c\u3058<a href=\"https:\/\/biz.moneyforward.com\/words\/2254\/\" data-internallinksmanager029f6b8e52c=\"275\" title=\"\u4f1a\u8a08\u671f\u9593\">\u4f1a\u8a08\u671f\u9593<\/a>\u306b\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u306e\u7279\u5225\u306a\u51e6\u7406\u65b9\u6cd5\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<\/p>\n<h2>\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e2\u3064\u306e\u51e6\u7406\u65b9\u6cd5<\/h2>\n<p>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306b\u4f34\u3046\u640d\u76ca\u3068\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3067\u3042\u308b\u8cc7\u7523\u306e\u640d\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5408\u308f\u305b\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306b\u306f<b>\u300c\u7e70\u5ef6\uff08\u304f\u308a\u306e\u3079\uff09\u30d8\u30c3\u30b8\u300d\u3068\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48861\/\" data-internallinksmanager029f6b8e52c=\"207\" 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href=\"https:\/\/biz.moneyforward.com\/words\/2176\/\" data-internallinksmanager029f6b8e52c=\"408\" title=\"\u5909\u52d5\u6bd4\u7387\">\u5909\u52d5\u6bd4\u7387<\/a>\uff09\u304c80\uff5e125\uff05\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u9ad8\u3044\u6709\u52b9\u6027\u304c\u3042\u308b\u3068\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u70ba\u66ff\u5909\u52d5\u3084\u4fa1\u683c\u5909\u52d5\u306b\u4f34\u3046\u8cc7\u7523\u904b\u7528\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3092\u884c\u3046\u5834\u5408\u3001\u305d\u306e\u52b9\u679c\u3092\u4f1a\u8a08\u4e0a\u3001\u9069\u5207\u306b\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u306e\u304c\u30d8\u30c3\u30b8\u4f1a\u8a08\u3067\u3059\u3002<\/p>\n<p>\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u884c\u3046\u3068\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306b\u4f34\u3046\u640d\u76ca\u3068\u30d8\u30c3\u30b8\u5bfe\u8c61\u3067\u3042\u308b\u8cc7\u7523\u306e\u640d\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u640d\u5931\u306e\u76f8\u6bba\u3082\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u63a1\u7528\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u4f01\u696d\u306e\u4efb\u610f\u3067\u3059\u304c\u3001\u5b9f\u65bd\u306b\u3042\u305f\u3063\u3066\u306f\u76ee\u7684\u3084\u6709\u52b9\u6027\u3092\u3042\u3089\u304b\u3058\u3081\u6587\u66f8\u5316\u3059\u308b\u306a\u3069\u306e\u4e8b\u524d\u30c6\u30b9\u30c8\u3084\u3001\u52b9\u679c\u306e\u7d99\u7d9a\u6027\u3092\u8a3c\u660e\u3059\u308b\u4e8b\u5f8c\u30c6\u30b9\u30c8\u3092\u30af\u30ea\u30a2\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8fd1\u5e74\u3001\u3055\u307e\u3056\u307e\u306a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u8907\u96d1\u306a\u30d8\u30c3\u30b8\u53d6\u5f15\u304c\u5897\u3048\u3066\u304a\u308a\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3082\u96e3\u6613\u5ea6\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u5c0e\u5165\u3059\u308b\u969b\u306f\u3001\u9ad8\u5ea6\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u3001\u4f01\u696d\u5185\u306e\u4eba\u54e1\u914d\u7f6e\u3092\u542b\u3081\u305f\u4f53\u5236\u3065\u304f\u308a\u304b\u3089\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u95a2\u9023\u8a18\u4e8b<\/h3>\n<p>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/deferred-gains-or-losses-on-hedges\/\" target=\"_blank\" rel=\"noopener\">\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/kojin-kaikei\/corporation-advantage-disadvantage\/\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u6210\u308a\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/corporate-tax-taxable\/\" target=\"_blank\" 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