PROBLEM TO BE SOLVED: To provide oil and fat for an emulsified food, excellent in the oxidation stability while significantly reducing trans acid compared with conventional oil and fat, capable of making an added flavoring agent stand out while retaining the original flavor and taste of materials used in the emulsified food. SOLUTION: The oil and fat for the emulsified food is made of partially hydrogenated oil and fat containing 2-10 mass% of trans acid. The content of univalent unsaturated fatty acid of 18C in the total fatty acid is at least 40 mass%, and the content of saturated fatty acid of 18C is not more than 15 mass%. The content of polyvalent unsaturated fatty acid containing at least two double bonds within molecules is not more than 20 mass%, and the mass ratio (T/A) of the content of univalent trans acid (T) of 18C to the total mass (A) of univalent unsaturated fatty acid of 18C is adjusted to 0.02-0.1. The emulsified food is margarine, fat spread, cream, dressing or flour paste containing 5-100 mass% of the oil and fat for the emulsified food. COPYRIGHT: (C)2012,JPO&INPIT