PROBLEM TO BE SOLVED: To provide a novel water-in-oil emulsified oil and fat composition having excellent characteristics, with low contents of fat, saturated fatty acid, and trans fatty acid.SOLUTION: A water-in-oil emulsified oil and fat composition contains oil and fat component of 1-42 wt.% and is free from partially hydrogenated oil and fat. The water-in-oil emulsified oil and fat composition contains ester exchange oil of 1-5 wt.%, and wax of 0.1-1 wt.%. In all the constituent fatty acid of the oil and fat component, saturated fatty acid is 20 wt.% or less.SELECTED DRAWING: NoneCOPYRIGHT: (C)2019,JPO&INPIT【課題】 低脂肪、低飽和脂肪酸、低トランス脂肪酸であり、すぐれた特徴を有する、新規な油中水型乳化油脂組成物を提供すること。【解決手段】 油脂成分を1~42重量%含み、かつ、部分水素添加油脂を含まない油中水型乳化油脂組成物であって、エステル交換油を1~5重量%、及び蝋を0.1~1重量%含み、前記油脂成分の全構成脂肪酸中、飽和脂肪酸が20重量%以下である、油中水型乳化油脂組成物。【選択図】 なし