デリバティブ取引とは、その権利義務の価値が特定の金利、有価証券の価格、外国為替相場などの変数に反応して変化する基礎数値を有し、かつ、想定元本か決済金額のいずれかあるいは両方を有する契約をいいます。先物取引、スワップ取引、オプション取引等が該当します。
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