直先差額とは、円換算額と為替予約等による円貨額との差額のうち（為替予約差額）のうち、為替予約等の締結時の直物為替相場と為替予約等の締結レートとの差額の円貨額をいいます。
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
