含み益

• 読み: ふくみえき
• ローマ字: fukumieki
• 漢字の分解: 含 (gan/fuku) — contain, include; 益 (eki/masu) — profit, benefit
• 発音: /ɸɯ.kɯ.mi.e.ki/

意味

Unrealised gain; paper profit. The increase in value of a held asset that has not yet been sold to crystallise the gain.

Refers to gains that exist on paper because the market value of a held asset exceeds its purchase price, but no actual sale has occurred. For example, a stock bought for ¥100 now worth ¥150 has ¥50 in 含み益. Once sold, it becomes a realised gain (実現益). An important distinction in both investment strategy and tax accounting. The counterpart is 含み損 (unrealised loss).

例文

1. 保有株式の含み益が今年度で大幅に拡大した。
2. 含み益のある不動産を売却して利益を確定させた。
3. 長期保有の投資信託に多額の含み益が積み上がっている。

使い方ガイド

場面: investment, accounting, finance, tax

トーン: neutral

起源と歴史

Compound of 含み (latent, implicit; from 含む 'to contain, to hold within') and 益 (profit, gain). The metaphor is of profit held within an asset, waiting to be released upon sale.

文化的背景

時代: Modern

世代: Investors and finance professionals

社会的背景: Finance