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  <text x="380" y="34" text-anchor="middle" font-size="15" font-weight="700" fill="#1E293B">連結会計——連結財務諸表の作成手順と主要修正</text>

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  <text x="170" y="82" text-anchor="middle" font-size="13" font-weight="700" fill="#1E40AF">親会社</text>
  <text x="170" y="100" text-anchor="middle" font-size="10.5" fill="#374151">支配力を持つ会社</text>
  <text x="170" y="114" text-anchor="middle" font-size="10" fill="#64748B">子会社株式を50%超保有</text>

  <text x="380" y="92" text-anchor="middle" font-size="14" fill="#CBD5E1">＋</text>

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  <text x="590" y="82" text-anchor="middle" font-size="13" font-weight="700" fill="#166534">子会社</text>
  <text x="590" y="100" text-anchor="middle" font-size="10.5" fill="#374151">親会社に支配される会社</text>
  <text x="590" y="114" text-anchor="middle" font-size="10" fill="#64748B">実質的な支配で判定</text>

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  <text x="380" y="118" text-anchor="middle" font-size="10.5" fill="#7C3AED">単純合算（財務諸表を足し合わせる）</text>

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  <text x="380" y="159" text-anchor="middle" font-size="11" fill="#5B21B6">単純合算財務諸表</text>

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  <text x="380" y="168" text-anchor="middle" font-size="10.5" fill="#EF4444">連結修正仕訳（3つ）</text>

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  <text x="139" y="208" text-anchor="middle" font-size="11" font-weight="700" fill="#fff">① 投資と資本の相殺消去</text>
  <text x="139" y="234" text-anchor="middle" font-size="10.5" fill="#374151">親の「子会社株式」と子の「純資産」を相殺</text>
  <text x="139" y="252" text-anchor="middle" font-size="10.5" fill="#DC2626">資本金等 ×× ／ 子会社株式 ××</text>
  <text x="139" y="270" text-anchor="middle" font-size="10" fill="#374151">差額がのれん（正）またはのれん受入益（負）</text>
  <text x="139" y="284" text-anchor="middle" font-size="10" fill="#64748B">のれんは20年以内で償却</text>

  <!-- 修正2 -->
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  <text x="380" y="208" text-anchor="middle" font-size="11" font-weight="700" fill="#fff">② 内部取引・内部利益消去</text>
  <text x="380" y="234" text-anchor="middle" font-size="10.5" fill="#374151">親子間の売買取引を消去</text>
  <text x="380" y="252" text-anchor="middle" font-size="10.5" fill="#C2410C">売上高 ×× ／ 売上原価 ××</text>
  <text x="380" y="270" text-anchor="middle" font-size="10" fill="#374151">期末棚卸資産に未実現利益が残る場合</text>
  <text x="380" y="284" text-anchor="middle" font-size="10" fill="#64748B">売上原価 / 棚卸資産（未実現利益消去）</text>

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  <text x="621" y="208" text-anchor="middle" font-size="11" font-weight="700" fill="#fff">③ 債権・債務の相殺消去</text>
  <text x="621" y="234" text-anchor="middle" font-size="10.5" fill="#374151">親の「売掛金」と子の「買掛金」を相殺</text>
  <text x="621" y="252" text-anchor="middle" font-size="10.5" fill="#1D4ED8">買掛金 ×× ／ 売掛金 ××</text>
  <text x="621" y="270" text-anchor="middle" font-size="10" fill="#374151">受取手形・支払手形・貸付金・借入金も同様</text>
  <text x="621" y="284" text-anchor="middle" font-size="10" fill="#64748B">貸倒引当金も修正が必要</text>

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  <text x="380" y="336" text-anchor="middle" font-size="13" font-weight="700" fill="#166534">連結財務諸表（グループ全体）完成</text>

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  <text x="380" y="381" text-anchor="middle" font-size="10.5" fill="#475569">💡 連結会計の核心は「グループ内の取引をなかったことにする」作業。3つの修正仕訳を正しく処理できれば連結問題は解ける。</text>
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