{"id":204069,"date":"2020-06-08T09:00:19","date_gmt":"2020-06-08T00:00:19","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=204069"},"modified":"2020-06-05T19:18:49","modified_gmt":"2020-06-05T10:18:49","slug":"financial-instruments-report-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-instruments-report-9\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u304c\u300cLIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\uff5e\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u306e\u53ef\u80fd\u6027\u306e\u9ad8\u307e\u308a\u3092\u53d7\u3051\u3001\u4f1a\u8a08\u51e6\u7406\u7b49\u306e\u53d6\u6271\u3044\u3092\u793a\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>ASBJ\u304c\u300cLIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u306e\u53ef\u80fd\u6027\u306e\u9ad8\u307e\u308a\u3092\u53d7\u3051\u3001\u4f1a\u8a08\u51e6\u7406\u7b49\u306e\u53d6\u6271\u3044\u3092\u793a\u3059\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2020\u5e74\uff16\u6708\uff13\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300cLIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c59\u53f7\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p>\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2020\/2020-0603.html\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c59\u53f7\u300cLIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u30ed\u30f3\u30c9\u30f3\u9280\u884c\u9593\u53d6\u5f15\u91d1\u5229\uff08London Interbank Offered Rate\uff1aLIBOR\uff09\u306e\u516c\u8868\u306f\u30012021\u5e7412\u6708\u672b\u3092\u3082\u3063\u3066\u6052\u4e45\u7684\u306b\u505c\u6b62\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001LIBOR\u3092\u53c2\u7167\u3057\u3066\u3044\u308b\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u53c2\u7167\u3059\u308b\u91d1\u5229\u6307\u6a19\u306e\u7f6e\u63db\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001LIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u3064\u3044\u3066\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u4e0a\u306e\u53d6\u6271\u3044\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u516c\u958b\u8349\u6848\u6700\u7d42\u5316\u6642\u306b\u306f\u3001\u91d1\u5229\u6307\u6a19\u306e\u9078\u629e\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u3084\u4f01\u696d\u306e\u30d8\u30c3\u30b8\u884c\u52d5\u306b\u3064\u3044\u3066\u4e0d\u78ba\u5b9f\u306a\u70b9\u304c\u591a\u3044\u305f\u3081\u3001\u516c\u958b\u8349\u6848\u306e\u6700\u7d42\u5316\u304b\u3089\u7d04\uff11\u5e74\u5f8c\u306b\u3001\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u5f8c\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u518d\u5ea6\u78ba\u8a8d\u3059\u308b\u4e88\u5b9a\u3068\u306e\u3053\u3068\u3067\u3042\u308b\uff08\u516c\u958b\u8349\u684848\u9805\uff09\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2020\u5e74\uff18\u6708\uff13\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u7bc4\u56f2<\/strong><\/h4>\n<p>LIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u3064\u3044\u3066\u91d1\u5229\u6307\u6a19\u3092\u7f6e\u304d\u63db\u3048\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5951\u7d04\u306e\u7d4c\u6e08\u52b9\u679c\u304c\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u306e\u524d\u5f8c\u3067\u6982\u306d\u540c\u7b49\u3068\u306a\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u305f\u91d1\u878d\u5546\u54c1\u306e\u5951\u7d04\u4e0a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u57fa\u790e\u3068\u306a\u308b\u91d1\u5229\u6307\u6a19\u3092\u5909\u66f4\u3059\u308b\u5951\u7d04\u6761\u4ef6\u306e\u5909\u66f4\u306e\u307f\u304c\u884c\u308f\u308c\u308b\u91d1\u878d\u5546\u54c1\u3092\u9069\u7528\u7bc4\u56f2\u3068\u3059\u308b\uff08\u516c\u958b\u8349\u6848\uff13\u9805\u300121\u9805\u300123\u9805\uff09\u3002<\/p>\n<p>\u6b21\u306e\u3082\u306e\u3082\u9069\u7528\u7bc4\u56f2\u3068\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u5f53\u8a72\u5951\u7d04\u6761\u4ef6\u306e\u5909\u66f4\u3068\u540c\u69d8\u306e\u7d4c\u6e08\u52b9\u679c\u3092\u3082\u305f\u3089\u3059\u5951\u7d04\u306e\u5207\u66ff\u306b\u95a2\u3059\u308b\u91d1\u878d\u5546\u54c1\u3082\u9069\u7528\u7bc4\u56f2\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6700\u7d42\u5316\u5f8c\u306b\u65b0\u305f\u306bLIBOR\u3092\u53c2\u7167\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u91d1\u878d\u5546\u54c1\u3082\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u524d\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30d8\u30c3\u30b8\u5bfe\u8c61\u53c8\u306f\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u5951\u7d04\u306e\u5207\u66ff<\/strong><\/h4>\n<p>\u516c\u958b\u8349\u6848\u306e\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u3092\u30d8\u30c3\u30b8\u5bfe\u8c61\u53c8\u306f\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u91d1\u5229\u6307\u6a19\u6539\u9769\u306b\u8d77\u56e0\u3059\u308b\u5951\u7d04\u306e\u5207\u66ff\u304c\u884c\u308f\u308c\u305f\u3068\u304d\u3067\u3042\u3063\u3066\u3082\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9069\u7528\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u516c\u958b\u8349\u6848\uff15\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u539f\u5247\u7684\u51e6\u7406\u65b9\u6cd5\uff08\u7e70\u5ef6\u30d8\u30c3\u30b8\uff09<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span>\u3000\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u4e88\u5b9a\u53d6\u5f15\u306e\u5224\u65ad\u57fa\u6e96\uff08\u516c\u958b\u8349\u6848\uff16\u9805\uff09<\/p>\n<p style=\"margin-bottom: 10px;\">\u516c\u958b\u8349\u6848\u306e\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u304c\u30d8\u30c3\u30b8\u5bfe\u8c61\u3067\u3042\u308b\u4e88\u5b9a\u53d6\u5f15\u304c\u5b9f\u884c\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u91d1\u5229\u6307\u6a19\u304c\u3001\u91d1\u5229\u6307\u6a19\u6539\u9769\u306e\u5f71\u97ff\u3092\u53d7\u3051\u305aLIBOR\u304b\u3089\u5909\u66f4\u3055\u308c\u306a\u3044\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span>\u3000\u30d8\u30c3\u30b8\u6709\u52b9\u6027\u306e\u8a55\u4fa1\uff1a\u4e8b\u524d\u30c6\u30b9\u30c8\uff08\u516c\u958b\u8349\u6848\uff17\u9805\uff09<\/p>\n<p style=\"margin-bottom: 10px;\">\u516c\u958b\u8349\u6848\u306e\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u3092\u30d8\u30c3\u30b8\u5bfe\u8c61\u53c8\u306f\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u53ca\u3073\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u53c2\u7167\u3059\u308b\u91d1\u5229\u6307\u6a19\u306f\u65e2\u5b58\u306e\u91d1\u5229\u6307\u6a19\u304b\u3089\u5909\u66f4\u3055\u308c\u306a\u3044\u3068\u306e\u4eee\u5b9a\u3092\u7f6e\u3044\u3066\u4e8b\u524d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\">\uff08\uff13\uff09<\/span>\u3000\u30d8\u30c3\u30b8\u6709\u52b9\u6027\u306e\u8a55\u4fa1\uff1a\u4e8b\u5f8c\u30c6\u30b9\u30c8\uff08\u516c\u958b\u8349\u6848\uff18\u9805\uff09<\/p>\n<p style=\"margin-bottom: 10px;\">\u516c\u958b\u8349\u6848\u306e\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u3092\u30d8\u30c3\u30b8\u5bfe\u8c61\u53c8\u306f\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u4e8b\u5f8c\u30c6\u30b9\u30c8\u306b\u304a\u3051\u308b\u6709\u52b9\u6027\u8a55\u4fa1\u306e\u7d50\u679c\u3001\u30d8\u30c3\u30b8\u6709\u52b9\u6027\u304c\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9069\u7528\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\">\uff08\uff14\uff09<\/span>\u3000\u5305\u62ec\u30d8\u30c3\u30b8\uff08\u516c\u958b\u8349\u6848\uff19\u9805\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u516c\u958b\u8349\u6848\u306e\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u3092\u542b\u3080\u30b0\u30eb\u30fc\u30d7\u3092\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u3057\u3066\u5305\u62ec\u30d8\u30c3\u30b8\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u500b\u3005\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u30ea\u30b9\u30af\u306b\u5bfe\u3059\u308b\u53cd\u5fdc\u3068\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u30ea\u30b9\u30af\u306b\u5bfe\u3059\u308b\u53cd\u5fdc\u304c\u3001\u307b\u307c\u4e00\u69d8\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5305\u62ec\u30d8\u30c3\u30b8\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u7279\u4f8b\u51e6\u7406\u7b49<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u3000\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u7279\u4f8b\u51e6\u7406\uff08\u516c\u958b\u8349\u684810\u9805\uff09<\/p>\n<p>\u516c\u958b\u8349\u6848\u306e\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u3092\u30d8\u30c3\u30b8\u5bfe\u8c61\u53c8\u306f\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u7279\u4f8b\u51e6\u7406\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u91d1\u878d\u5546\u54c1\u5b9f\u52d9\u6307\u91dd178\u9805\u2462\u304b\u3089\u2464\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306b\u3042\u305f\u3063\u3066\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u53ca\u3073\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u53c2\u7167\u3059\u308b\u91d1\u5229\u6307\u6a19\u306f\u65e2\u5b58\u306e\u91d1\u5229\u6307\u6a19\u304b\u3089\u5909\u66f4\u3055\u308c\u306a\u3044\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\">\uff08\uff12\uff09<\/span>\u3000\u5916\u8ca8\u5efa\u4f1a\u8a08\u51e6\u7406\u57fa\u6e96\u7b49\u306b\u304a\u3051\u308b\u632f\u5f53\u51e6\u7406\uff08\u516c\u958b\u8349\u684811\u9805\uff09<\/p>\n<p>\u516c\u958b\u8349\u6848\u306e\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u3092\u30d8\u30c3\u30b8\u5bfe\u8c61\u53c8\u306f\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u632f\u5f53\u51e6\u7406\u3092\u9069\u7528\u3059\u308b\u306b\u969b\u3057\u3001\u5186\u8ca8\u3067\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u56fa\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306b\u3042\u305f\u3063\u3066\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u53ca\u3073\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u53c2\u7167\u3059\u308b\u91d1\u5229\u6307\u6a19\u306f\u65e2\u5b58\u306e\u91d1\u5229\u6307\u6a19\u304b\u3089\u5909\u66f4\u3055\u308c\u306a\u3044\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u6642\u306e\u4f1a\u8a08\u51e6\u7406\uff1a<\/strong>\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u539f\u5247\u7684\u51e6\u7406\u65b9\u6cd5\uff08\u7e70\u5ef6\u30d8\u30c3\u30b8\uff09<\/h4>\n<p>\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u524d\u306b\u304a\u3044\u3066\u516c\u958b\u8349\u6848\u306e\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u3092\u30d8\u30c3\u30b8\u5bfe\u8c61\u53c8\u306f\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u6642\u306b\u304a\u3044\u3066\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u958b\u59cb\u6642\u306b\u30d8\u30c3\u30b8\u6587\u66f8\u3067\u8a18\u8f09\u3057\u305f\u30d8\u30c3\u30b8\u53d6\u5f15\u65e5\uff08\u958b\u59cb\u65e5\uff09\u3001\u8b58\u5225\u3057\u305f\u30d8\u30c3\u30b8\u5bfe\u8c61\u3001\u9078\u629e\u3057\u305f\u30d8\u30c3\u30b8\u624b\u6bb5\u7b49\u3092\u5909\u66f4\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9069\u7528\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u516c\u958b\u8349\u684812\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u539f\u5247\u7684\u51e6\u7406\u65b9\u6cd5\uff08\u7e70\u5ef6\u30d8\u30c3\u30b8\uff09<\/strong><\/h4>\n<p>\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u524d\u306b\u304a\u3044\u3066\u516c\u958b\u8349\u6848\u306e\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u3092\u30d8\u30c3\u30b8\u5bfe\u8c61\u53c8\u306f\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u6642\u4ee5\u5f8c\u306b\u304a\u3044\u3066\u3001\u516c\u958b\u8349\u6848\uff18\u9805\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9069\u7528\u30922023\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u516c\u958b\u8349\u684813\u9805\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001LIBOR\u306e\u516c\u8868\u505c\u6b62\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b2021\u5e7412\u6708\u672b\u304b\u3089\u6982\u306d\uff11\u5e74\u9593\u3092\u60f3\u5b9a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\uff08\u516c\u958b\u8349\u684848\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f53\u8a72\u53d6\u6271\u3044\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u9593\u3001\u518d\u5ea6\u91d1\u5229\u6307\u6a19\u3092\u7f6e\u304d\u63db\u3048\u305f\u3068\u3057\u3066\u3082\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9069\u7528\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u516c\u958b\u8349\u684813\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u7279\u4f8b\u51e6\u7406\u7b49<\/strong><\/h4>\n<p>\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u7279\u4f8b\u51e6\u7406\u53ca\u3073\u632f\u5f53\u51e6\u7406\u306b\u3064\u3044\u3066\u3082\u539f\u5247\u7684\u51e6\u7406\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u63d0\u6848\u3057\u305f\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3068\u540c\u69d8\u306e\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3068\u3059\u308b\uff08\u516c\u958b\u8349\u684815\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u6ce8\u8a18\u4e8b\u9805<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u5831\u544a\u65e5\u6642\u70b9\u306b\u304a\u3044\u3066\u516c\u958b\u8349\u6848\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u4f01\u696d\u306f\u3001\u516c\u958b\u8349\u6848\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u30d8\u30c3\u30b8\u95a2\u4fc2\u306e\u5185\u5bb9\uff08\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u65b9\u6cd5\u3001\u30d8\u30c3\u30b8\u624b\u6bb5\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3001\u30d8\u30c3\u30b8\u53d6\u5f15\u306e\u7a2e\u985e\u7b49\uff09\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u516c\u958b\u8349\u6848\u3092\u4e00\u90e8\u306e\u30d8\u30c3\u30b8\u95a2\u4fc2\u306b\u306e\u307f\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7406\u7531\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u4e0a\u8a18\u306e\u5185\u5bb9\u3092\u6ce8\u8a18\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u8981\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2166\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u516c\u8868\u65e5\u4ee5\u5f8c\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u516c\u958b\u8349\u6848\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u30d8\u30c3\u30b8\u95a2\u4fc2\u3054\u3068\u306b\u305d\u306e\u9069\u7528\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>2020\u5e74\uff16\u6708\uff13\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300cLIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c59\u53f7\uff09\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<br \/>\n\u30ed\u30f3\u30c9\u30f3\u9280\u884c\u9593\u53d6\u5f15\u91d1\u5229\uff08London Interbank Offered Rate\uff1aLIBOR\uff09\u306e\u516c\u8868\u306f\u30012021\u5e7412\u6708\u672b\u3092\u3082\u3063\u3066\u6052\u4e45\u7684\u306b\u505c\u6b62\u3055\u308c\u308b\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001LIBOR\u3092\u53c2\u7167\u3057\u3066\u3044\u308b\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u53c2\u7167\u3059\u308b\u91d1\u5229\u6307\u6a19\u306e\u7f6e\u63db\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001LIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u3064\u3044\u3066\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u4e0a\u306e\u53d6\u6271\u3044\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,167,231,289,249],"tags":[498],"backnumber":[2048],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-12 23:00:37","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/204069"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=204069"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/204069\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=204069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=204069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=204069"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=204069"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=204069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}