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  <text x="405" y="34" text-anchor="middle" font-size="18" font-weight="700" fill="#1E293B">⚔ 簿記2級 無敵の5ヶ月並行ロードマップ</text>
  <text x="405" y="55" text-anchor="middle" font-size="12" fill="#64748B">2027年「大改定ライン」に巻き込まれる前に、2026年中のネット試験で合格の盾を確保する</text>

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  <text x="195" y="88" text-anchor="middle" font-size="12" font-weight="700" fill="#334155">1〜2ヶ月目：土台づくり（同時並行）</text>
  <rect x="360" y="72" width="300" height="24" rx="6" fill="#E2E8F0"/>
  <text x="510" y="88" text-anchor="middle" font-size="12" font-weight="700" fill="#334155">3〜4ヶ月目：問題集・過去問</text>
  <rect x="670" y="72" width="135" height="24" rx="6" fill="#D1FAE5"/>
  <text x="737" y="88" text-anchor="middle" font-size="12" font-weight="700" fill="#065F46">5ヶ月目：合格</text>

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  <text x="55" y="124" font-size="10" font-weight="700" fill="#94A3B8" letter-spacing="0.05em">SAME TIME・同時並行で進める</text>

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  <text x="72" y="155" font-size="18">📘</text>
  <text x="98" y="153" font-size="12.5" font-weight="700" fill="#1E3A8A">商業簿記テキスト精読</text>
  <text x="98" y="171" font-size="10.5" fill="#3B5A8A">決算整理・株式会社特有論点の土台固め</text>
  <text x="98" y="186" font-size="10" fill="#3B5A8A">（3級の複習も同時に）</text>

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  <text x="72" y="229" font-size="18">🏭</text>
  <text x="98" y="227" font-size="12.5" font-weight="700" fill="#9A3412">工業簿記テキスト精読</text>
  <text x="98" y="245" font-size="10.5" fill="#9A5A2E">材料費・労務費など原価の流れを土台固め</text>
  <text x="98" y="260" font-size="10" fill="#9A5A2E">（工場のドラマをつかむ）</text>

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  <text x="388" y="182" font-size="20">📚</text>
  <text x="418" y="180" font-size="13" font-weight="700" fill="#5B21B6">問題集・過去問演習</text>
  <text x="388" y="203" font-size="10.5" fill="#6B46A8">商業×工業を同時に仕上げて</text>
  <text x="388" y="218" font-size="10.5" fill="#6B46A8">得点パターンを体に染み込ませる</text>
  <text x="388" y="236" font-size="10.5" fill="#6B46A8">→ 弱点補強・模試で仕上げ</text>

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  <text x="740" y="180" text-anchor="middle" font-size="22">💻</text>
  <text x="740" y="203" text-anchor="middle" font-size="12.5" font-weight="700" fill="#065F46">ネット試験</text>
  <text x="740" y="220" text-anchor="middle" font-size="11.5" font-weight="700" fill="#065F46">合格の盾GET！</text>
  <text x="740" y="236" text-anchor="middle" font-size="9.5" fill="#0F766E">2026年度中に滑り込め</text>

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  <text x="420" y="322" text-anchor="middle" font-size="11.5" font-weight="700" fill="#065F46">✅ ここまでが「2026年度・現行ルール」の安全地帯（手形・小切手／リースも旧ルールのまま対応でOK）</text>

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  <text x="850" y="130" text-anchor="middle" font-size="18">🚧</text>
  <text x="850" y="180" text-anchor="middle" font-size="10.5" font-weight="700" fill="#B91C1C" writing-mode="vertical-rl">2027年度 大改定</text>
  <text x="868" y="290" text-anchor="middle" font-size="9" font-weight="700" fill="#B91C1C" writing-mode="vertical-rl">手形・小切手 全廃</text>
  <text x="850" y="290" text-anchor="middle" font-size="9" font-weight="700" fill="#B91C1C" writing-mode="vertical-rl">リース会計 全面刷新</text>

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  <text x="806" y="255" text-anchor="middle" font-size="9" font-weight="700" fill="#B91C1C" transform="rotate(90 806 255)">突入NG！</text>

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  <text x="60" y="426" font-size="11" font-weight="700" fill="#334155">合計 約150〜350時間（3級取得済みは少なめ、初学者は多め）</text>
  <text x="60" y="445" font-size="10.5" fill="#64748B">工業簿記を1ヶ月目から商業簿記と並走させるのが、5ヶ月プラン最速攻略の最大のコツです。</text>
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