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  <text x="380" y="34" text-anchor="middle" font-size="15" font-weight="700" fill="#1E293B">消費税（税抜方式）の流れ——3段階で処理する</text>

  <!-- Phase 1: 仕入時 -->
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  <text x="135" y="78" text-anchor="middle" font-size="12" font-weight="700" fill="#fff">① 仕入時</text>
  <text x="50" y="110" font-size="11" fill="#991B1B">仕入 ¥100,000</text>
  <text x="50" y="130" font-size="11" fill="#991B1B">仮払消費税 ¥10,000</text>
  <text x="135" y="152" text-anchor="middle" font-size="10" fill="#7F1D1D">合計 ¥110,000 支払</text>
  <rect x="50" y="162" width="170" height="40" rx="6" fill="#FFECEC"/>
  <text x="135" y="180" text-anchor="middle" font-size="10.5" fill="#991B1B">仕　入　　100,000</text>
  <text x="135" y="196" text-anchor="middle" font-size="10.5" fill="#991B1B">仮払消費税  10,000</text>
  <text x="135" y="210" text-anchor="middle" font-size="9" fill="#94A3B8">　 ／ 買掛金等 110,000</text>

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  <!-- Phase 2: 売上時 -->
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  <rect x="262" y="56" width="210" height="34" rx="10" fill="#22C55E"/>
  <rect x="262" y="80" width="210" height="10" fill="#22C55E"/>
  <text x="367" y="78" text-anchor="middle" font-size="12" font-weight="700" fill="#fff">② 売上時</text>
  <text x="282" y="110" font-size="11" fill="#166534">売上 ¥150,000</text>
  <text x="282" y="130" font-size="11" fill="#166534">仮受消費税 ¥15,000</text>
  <text x="367" y="152" text-anchor="middle" font-size="10" fill="#14532D">合計 ¥165,000 受取</text>
  <rect x="282" y="162" width="170" height="40" rx="6" fill="#DCFCE7"/>
  <text x="367" y="180" text-anchor="middle" font-size="10.5" fill="#166534">売掛金等 165,000 ／</text>
  <text x="367" y="196" text-anchor="middle" font-size="10.5" fill="#166534">売　上　　　150,000</text>
  <text x="367" y="210" text-anchor="middle" font-size="9" fill="#94A3B8">仮受消費税   15,000</text>

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  <!-- Phase 3: 決算時 -->
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  <text x="612" y="78" text-anchor="middle" font-size="12" font-weight="700" fill="#fff">③ 決算時（相殺・確定）</text>
  <text x="514" y="110" font-size="11" fill="#1E40AF">仮受 − 仮払 ＝ 納付額</text>
  <text x="514" y="130" font-size="11" fill="#1E40AF">¥15,000 − ¥10,000 ＝ ¥5,000</text>
  <text x="612" y="152" text-anchor="middle" font-size="10" fill="#1E3A8A">未払消費税（負債）として計上</text>
  <rect x="514" y="162" width="196" height="40" rx="6" fill="#DBEAFE"/>
  <text x="612" y="180" text-anchor="middle" font-size="10.5" fill="#1D4ED8">仮受消費税 15,000 ／</text>
  <text x="612" y="196" text-anchor="middle" font-size="10.5" fill="#1D4ED8">仮払消費税 10,000</text>
  <text x="612" y="210" text-anchor="middle" font-size="9" fill="#94A3B8">未払消費税   5,000</text>

  <!-- Summary bottom -->
  <rect x="30" y="234" width="700" height="60" rx="10" fill="#FFFBEB" stroke="#FDE68A" stroke-width="2"/>
  <text x="380" y="256" text-anchor="middle" font-size="12" font-weight="700" fill="#92400E">税抜方式のキーワード整理</text>
  <text x="130" y="276" text-anchor="middle" font-size="11" fill="#374151">仮払消費税</text>
  <text x="130" y="292" text-anchor="middle" font-size="10" fill="#92400E">→ 資産（後で回収or相殺）</text>
  <line x1="230" y1="250" x2="230" y2="304" stroke="#FDE68A" stroke-width="1"/>
  <text x="380" y="276" text-anchor="middle" font-size="11" fill="#374151">仮受消費税</text>
  <text x="380" y="292" text-anchor="middle" font-size="10" fill="#92400E">→ 負債（国に納める預かり金）</text>
  <line x1="530" y1="250" x2="530" y2="304" stroke="#FDE68A" stroke-width="1"/>
  <text x="630" y="276" text-anchor="middle" font-size="11" fill="#374151">未払消費税</text>
  <text x="630" y="292" text-anchor="middle" font-size="10" fill="#92400E">→ 負債（期末に計上）</text>

  <!-- bottom note -->
  <rect x="30" y="310" width="700" height="52" rx="8" fill="#F1F5F9" stroke="#CBD5E1" stroke-width="1"/>
  <text x="380" y="330" text-anchor="middle" font-size="11" fill="#475569">💡 翌期に税務署へ納付：<tspan font-weight="700">未払消費税（負債）／現金</tspan>　で処理</text>
  <text x="380" y="350" text-anchor="middle" font-size="11" fill="#475569">仮払・仮受は決算で必ず消去——残高を残さないのがポイント</text>
  <text x="380" y="366" text-anchor="middle" font-size="10" fill="#94A3B8">（試験では「税込方式」と「税抜方式」を問い分けられることに注意）</text>
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