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  <!-- Title -->
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  <text x="380" y="34" text-anchor="middle" font-size="14.5" font-weight="700" fill="#1A202C">経過勘定4パターン——決算日をまたぐ「ズレ」の可視化</text>

  <!-- 決算日ライン（中央の赤い縦線） -->
  <text x="230" y="52" text-anchor="middle" font-size="11" fill="#9CA3AF">当期</text>
  <text x="380" y="52" text-anchor="middle" font-size="11" font-weight="700" fill="#DC2626">▼ 決算日</text>
  <text x="530" y="52" text-anchor="middle" font-size="11" fill="#9CA3AF">翌期</text>
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  <!-- A: 前払費用 -->
  <text x="40" y="93" font-size="13" font-weight="700" fill="#1D4ED8">A. 前払費用（資産）</text>
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  <rect x="380" y="103" width="180" height="26" rx="4" fill="#BFDBFE" stroke="#93C5FD"/>
  <text x="280" y="120" text-anchor="middle" font-size="10" font-weight="700" fill="#fff">当期の費用</text>
  <text x="470" y="120" text-anchor="middle" font-size="10" font-weight="700" fill="#1D4ED8">前払費用（翌期）</text>
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  <text x="180" y="145" text-anchor="middle" font-size="9" fill="#374151">↑支払日</text>

  <!-- B: 未払費用 -->
  <text x="40" y="188" font-size="13" font-weight="700" fill="#B91C1C">B. 未払費用（負債）</text>
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  <text x="290" y="215" text-anchor="middle" font-size="10" font-weight="700" fill="#fff">当期発生（未払費用）</text>
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  <text x="520" y="240" text-anchor="middle" font-size="9" fill="#374151">↓支払日（翌期）</text>

  <!-- C: 前受収益 -->
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  <text x="280" y="310" text-anchor="middle" font-size="10" font-weight="700" fill="#fff">当期の収益</text>
  <text x="470" y="310" text-anchor="middle" font-size="10" font-weight="700" fill="#065F46">前受収益（翌期）</text>
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  <!-- D: 未収収益 -->
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  <text x="290" y="405" text-anchor="middle" font-size="10" font-weight="700" fill="#fff">当期発生（未収収益）</text>
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  <!-- 4パターン早見表 -->
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  <text x="380" y="484" text-anchor="middle" font-size="12" font-weight="700" fill="#1A202C">📋 4パターン早見表</text>
  <text x="60" y="502" font-size="11" fill="#374151"><tspan font-weight="700" fill="#1D4ED8">前払費用</tspan>：先払い済みのうち翌期対応分を資産として繰り延べる</text>
  <text x="60" y="522" font-size="11" fill="#374151"><tspan font-weight="700" fill="#B91C1C">未払費用</tspan>：当期発生済みだが未払いの分を負債として追加計上する</text>
  <text x="60" y="542" font-size="11" fill="#374151"><tspan font-weight="700" fill="#065F46">前受収益</tspan>：先受け済みのうち翌期対応分を負債として繰り延べる</text>
  <text x="60" y="562" font-size="11" fill="#374151"><tspan font-weight="700" fill="#92400E">未収収益</tspan>：当期発生済みだが未受取の分を資産として追加計上する</text>
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