In other words, although, Toiya make deals under their own name and become the ones that assume rights and obligations to the parties that Toiya are making deals with, the profits and losses from the deals are restored to the consignor.
つまり、問屋は自己の名義で取引を行い取引の相手方に対する権利義務の主体となるが、その取引による損益は委託者に帰属する。