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  <text x="380" y="34" text-anchor="middle" font-size="16" font-weight="700" fill="#1E293B">固定資産の「買換え（かいかえ）」は合体パズル！</text>
  <text x="380" y="56" text-anchor="middle" font-size="11.5" fill="#64748B">古い資産の売却　⚔　新しい資産の購入　＝　合体パズルの仕訳</text>

  <!-- ===== LEFT CARD：古い資産を消去（ピンク） ===== -->
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  <text x="135" y="99" text-anchor="middle" font-size="13" font-weight="700" fill="#fff">① 古い資産を消去</text>

  <text x="135" y="140" text-anchor="middle" font-size="22" fill="#EC4899">🗑️</text>

  <text x="135" y="162" text-anchor="middle" font-size="10.5" font-weight="700" fill="#9D174D">備品（びひん）（古）</text>
  <rect x="50" y="168" width="170" height="30" rx="6" fill="#FCE7F3"/>
  <text x="135" y="188" text-anchor="middle" font-size="14" font-weight="700" fill="#9D174D">500,000</text>
  <line x1="62" y1="183" x2="208" y2="183" stroke="#DB2777" stroke-width="2.5" stroke-linecap="round"/>

  <text x="135" y="220" text-anchor="middle" font-size="10" font-weight="700" fill="#9D174D">累計額（るいけいがく）</text>
  <rect x="50" y="226" width="170" height="30" rx="6" fill="#FCE7F3"/>
  <text x="135" y="246" text-anchor="middle" font-size="14" font-weight="700" fill="#9D174D">300,000</text>
  <line x1="62" y1="241" x2="208" y2="241" stroke="#DB2777" stroke-width="2.5" stroke-linecap="round"/>

  <text x="135" y="276" text-anchor="middle" font-size="11" font-weight="700" fill="#DB2777">相殺（そうさい）して消去！</text>
  <text x="135" y="296" text-anchor="middle" font-size="9.5" fill="#9CA3AF">帳簿価額 200,000 は右へ →</text>

  <!-- ===== CENTER CARD：売却損益を計算（ブルー） ===== -->
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  <rect x="275" y="76" width="210" height="36" rx="10" fill="#3B82F6"/>
  <rect x="275" y="102" width="210" height="10" fill="#3B82F6"/>
  <text x="380" y="99" text-anchor="middle" font-size="13" font-weight="700" fill="#fff">② 売却損益を計算</text>

  <text x="380" y="140" text-anchor="middle" font-size="22" fill="#3B82F6">⚖️</text>

  <text x="380" y="160" text-anchor="middle" font-size="10" font-weight="700" fill="#1E40AF">下取り価格（したどりかかく）</text>
  <rect x="295" y="166" width="170" height="30" rx="6" fill="#DBEAFE"/>
  <text x="380" y="186" text-anchor="middle" font-size="14" font-weight="700" fill="#1E40AF">120,000</text>

  <text x="380" y="212" text-anchor="middle" font-size="16" font-weight="700" fill="#3B82F6">－</text>

  <text x="380" y="228" text-anchor="middle" font-size="10" font-weight="700" fill="#1E40AF">帳簿価額（ちょうぼかがく）</text>
  <rect x="295" y="234" width="170" height="30" rx="6" fill="#DBEAFE"/>
  <text x="380" y="254" text-anchor="middle" font-size="14" font-weight="700" fill="#1E40AF">200,000</text>

  <line x1="295" y1="270" x2="465" y2="270" stroke="#3B82F6" stroke-width="1.5"/>

  <text x="380" y="290" text-anchor="middle" font-size="11" font-weight="700" fill="#DC2626">＝ 売却損（ばいきゃくそん）</text>
  <text x="380" y="309" text-anchor="middle" font-size="16" font-weight="700" fill="#DC2626">80,000</text>

  <!-- ===== RIGHT CARD：新しい資産が誕生（グリーン） ===== -->
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  <rect x="520" y="76" width="210" height="36" rx="10" fill="#22C55E"/>
  <rect x="520" y="102" width="210" height="10" fill="#22C55E"/>
  <text x="625" y="99" text-anchor="middle" font-size="13" font-weight="700" fill="#fff">③ 新しい資産が誕生</text>

  <text x="625" y="140" text-anchor="middle" font-size="22" fill="#22C55E">✨</text>

  <text x="625" y="162" text-anchor="middle" font-size="10.5" font-weight="700" fill="#166534">備品（新）</text>
  <rect x="540" y="168" width="170" height="30" rx="6" fill="#DCFCE7"/>
  <text x="625" y="188" text-anchor="middle" font-size="14" font-weight="700" fill="#166534">800,000</text>

  <text x="625" y="220" text-anchor="middle" font-size="10" font-weight="700" fill="#166534">下取り価格（したどりかかく）</text>
  <rect x="540" y="226" width="170" height="30" rx="6" fill="#DCFCE7"/>
  <text x="625" y="246" text-anchor="middle" font-size="13" font-weight="700" fill="#166534">120,000</text>

  <text x="625" y="276" text-anchor="middle" font-size="10.5" font-weight="700" fill="#166534">残額は未払金（みばらいきん）</text>
  <text x="625" y="296" text-anchor="middle" font-size="14" font-weight="700" fill="#166534">680,000</text>

  <!-- ===== 合体パズルの連結バッジ ===== -->
  <circle cx="257" cy="196" r="17" fill="#ffffff" stroke="#CBD5E1" stroke-width="1.5"/>
  <text x="257" y="203" text-anchor="middle" font-size="17">🧩</text>
  <circle cx="502" cy="196" r="17" fill="#ffffff" stroke="#CBD5E1" stroke-width="1.5"/>
  <text x="502" y="203" text-anchor="middle" font-size="17">🧩</text>

  <!-- ===== 上から仕訳カードへ矢印 ===== -->
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  <polygon points="625,347 619,337 631,337" fill="#94A3B8"/>

  <!-- ===== 完成した仕訳カード ===== -->
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  <text x="380" y="368" text-anchor="middle" font-size="13" font-weight="700" fill="#1E293B">買換え時（かいかえじ）の仕訳 — 完成！</text>

  <rect x="50" y="380" width="660" height="28" rx="6" fill="#F1F5F9"/>
  <text x="155" y="399" text-anchor="middle" font-size="11" font-weight="700" fill="#475569">借方</text>
  <text x="315" y="399" text-anchor="middle" font-size="11" font-weight="700" fill="#475569">金額</text>
  <text x="475" y="399" text-anchor="middle" font-size="11" font-weight="700" fill="#475569">貸方</text>
  <text x="645" y="399" text-anchor="middle" font-size="11" font-weight="700" fill="#475569">金額</text>

  <line x1="370" y1="380" x2="370" y2="498" stroke="#CBD5E1" stroke-width="1.5"/>
  <line x1="50" y1="438" x2="710" y2="438" stroke="#E2E8F0" stroke-width="1"/>
  <line x1="50" y1="468" x2="710" y2="468" stroke="#E2E8F0" stroke-width="1"/>

  <!-- Row 1：古い資産の消去（ピンク） -->
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  <text x="155" y="428" text-anchor="middle" font-size="10.5" fill="#1E293B">減価償却累計額</text>
  <text x="315" y="428" text-anchor="middle" font-size="10.5" fill="#1E293B">300,000</text>
  <circle cx="388" cy="424" r="4" fill="#EC4899"/>
  <text x="475" y="428" text-anchor="middle" font-size="10.5" fill="#1E293B">備品（古）</text>
  <text x="645" y="428" text-anchor="middle" font-size="10.5" fill="#1E293B">500,000</text>

  <!-- Row 2：新しい資産の誕生（グリーン） -->
  <circle cx="68" cy="454" r="4" fill="#22C55E"/>
  <text x="155" y="458" text-anchor="middle" font-size="10.5" fill="#1E293B">備品（新）</text>
  <text x="315" y="458" text-anchor="middle" font-size="10.5" fill="#1E293B">800,000</text>
  <circle cx="388" cy="454" r="4" fill="#22C55E"/>
  <text x="475" y="458" text-anchor="middle" font-size="10.5" fill="#1E293B">未払金</text>
  <text x="645" y="458" text-anchor="middle" font-size="10.5" fill="#1E293B">680,000</text>

  <!-- Row 3：売却損（ブルー起点・金額は赤で強調） -->
  <circle cx="68" cy="484" r="4" fill="#3B82F6"/>
  <text x="155" y="488" text-anchor="middle" font-size="10.5" font-weight="700" fill="#DC2626">固定資産売却損</text>
  <text x="315" y="488" text-anchor="middle" font-size="10.5" font-weight="700" fill="#DC2626">80,000</text>

  <text x="380" y="518" text-anchor="middle" font-size="9.5" fill="#94A3B8">💡 古い資産は完全に消し、新しい資産はピカピカの取得原価で登場させるのが鉄則</text>
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