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  <text x="400" y="32" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="16" font-weight="700" fill="#1A202C">定額法 vs 定率法 — 価値（費用）の減り方の違いを図解</text>
  <text x="400" y="50" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" fill="#718096">取得原価100万円・5年間の各年度 減価償却費（げんかしょうきゃくひ）のイメージ</text>

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  <text x="202" y="82" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="16" font-weight="700" fill="#FFFFFF">定額法（ていがくほう）</text>
  <text x="202" y="104" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" fill="#BEE3F8">毎年 おなじ金額を費用化する</text>

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  <text x="64" y="143" font-family="'Apple Color Emoji','Segoe UI Emoji',sans-serif" font-size="26">🛏️</text>
  <text x="100" y="141" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="12" font-weight="700" fill="#2B6CB0">「均等くん」— 建物・家具・構造物向き</text>
  <text x="100" y="158" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" fill="#4A5568">毎日おなじ速さで劣化 → 費用も毎年同額</text>
  <text x="100" y="174" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" fill="#4A5568">技術革新の影響が少ない資産に最適</text>

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  <text x="46" y="256" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="9" fill="#718096" transform="rotate(-90 46 256)">費用額（↑）</text>
  <text x="230" y="334" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" fill="#718096">1年目　　2年目　　3年目　　4年目　　5年目</text>

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  <text x="92"  y="220" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" font-weight="700" fill="#2B6CB0">20万</text>
  <text x="150" y="220" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" font-weight="700" fill="#2B6CB0">20万</text>
  <text x="208" y="220" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" font-weight="700" fill="#2B6CB0">20万</text>
  <text x="266" y="220" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" font-weight="700" fill="#2B6CB0">20万</text>
  <text x="324" y="220" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" font-weight="700" fill="#2B6CB0">20万</text>

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  <text x="354" y="275" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="9" fill="#E53E3E">均等</text>

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  <text x="202" y="363" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="12" font-weight="700" fill="#2B6CB0">計算式：取得原価（とくとくげんか） ÷ 耐用年数</text>
  <text x="202" y="381" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" fill="#4A5568">累計額（るいけいがく）は無視してOK！毎年同じ答えが出る</text>

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  <text x="202" y="418" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" font-weight="700" fill="#2C5282">✅ 試験での使い方（最もシンプル）</text>
  <text x="202" y="438" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="12" font-weight="700" fill="#2B6CB0">例：100万 ÷ 5年 ＝ 20万円</text>
  <text x="202" y="456" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" fill="#2C5282">何年目でも答えは同じ。累計額は一切見ない！</text>
  <text x="202" y="474" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" fill="#4299E1">※残存価額ありの場合：(取得原価-残存価額) ÷ 耐用年数</text>
  <text x="202" y="490" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" fill="#4299E1">※新定額法（残存価額ゼロ）が2級では主流</text>

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  <text x="598" y="82" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="16" font-weight="700" fill="#FFFFFF">定率法（ていりつほう）</text>
  <text x="598" y="104" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" fill="#FEEBC8">初期ほど費用が大きく、年々減っていく</text>

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  <text x="460" y="143" font-family="'Apple Color Emoji','Segoe UI Emoji',sans-serif" font-size="26">⚙️</text>
  <text x="496" y="141" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="12" font-weight="700" fill="#C05621">「加速くん」— PC・機械・車両向き</text>
  <text x="496" y="158" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" fill="#4A5568">最新技術は1年目が最も稼ぐが、すぐ陳腐化</text>
  <text x="496" y="174" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" fill="#4A5568">早期費用化 → 節税・キャッシュ確保の経営の知恵</text>

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  <text x="442" y="256" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="9" fill="#718096" transform="rotate(-90 442 256)">費用額（↑）</text>
  <text x="626" y="334" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" fill="#718096">1年目　　2年目　　3年目　　4年目　　5年目</text>

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  <text x="488" y="210" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" font-weight="700" fill="#C05621">40万</text>
  <text x="546" y="250" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" font-weight="700" fill="#C05621">24万</text>
  <text x="604" y="274" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" font-weight="700" fill="#C05621">14万</text>
  <text x="662" y="289" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="9"  font-weight="700" fill="#C05621">9万</text>
  <text x="720" y="297" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="9"  font-weight="700" fill="#C05621">5万</text>

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  <text x="736" y="306" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" fill="#E53E3E">↘減</text>

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  <text x="598" y="363" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="12" font-weight="700" fill="#C05621">計算式：未償却残高（みしょうきゃくざんだか） × 償却率</text>
  <text x="598" y="381" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" fill="#4A5568">未償却残高 ＝ 取得原価 − 前期末の減価償却累計額</text>

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  <text x="598" y="418" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" font-weight="700" fill="#7B341E">⚠️ 試験での使い方（2年目の罠に注意！）</text>
  <text x="598" y="438" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" fill="#7B341E">STEP1: 100万 − 累計40万 ＝ 残高60万</text>
  <text x="598" y="456" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="11" fill="#7B341E">STEP2: 60万 × 40% ＝ 24万円（2年目の答え）</text>
  <text x="598" y="476" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" fill="#C05621">✗ NG例：100万 × 40% ＝ 40万（毎年同じ計算は×！）</text>
  <text x="598" y="492" text-anchor="middle" font-family="'Hiragino Sans','Meiryo','Noto Sans JP',sans-serif" font-size="10" fill="#7B341E">毎年「前期末の残高」を引き算してから掛け算する</text>
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