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  <text x="380" y="34" text-anchor="middle" font-size="16" font-weight="700" fill="#1A202C">大谷流・所得税の引き算ハコ分け構造</text>

  <!-- 1: 売上 -->
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  <text x="80" y="200" text-anchor="middle" font-size="15" font-weight="700" fill="#1E40AF">
    <tspan x="80" dy="0">売上</tspan>
  </text>
  <text x="80" y="222" text-anchor="middle" font-size="10.5" fill="#2563EB">（収入）</text>

  <text x="156" y="216" text-anchor="middle" font-size="18" font-weight="700" fill="#718096">−</text>

  <!-- 2: 経費 -->
  <rect x="172" y="150" width="128" height="120" rx="12" fill="#FEF3C7" stroke="#FCD34D" stroke-width="1.5"/>
  <text x="236" y="200" text-anchor="middle" font-size="15" font-weight="700" fill="#92400E">
    <tspan x="236" dy="0">経費</tspan>
  </text>
  <text x="236" y="222" text-anchor="middle" font-size="10.5" fill="#B45309">
    <tspan x="236" dy="0">（家事按分</tspan>
    <tspan x="236" dy="14">含む）</tspan>
  </text>

  <text x="312" y="216" text-anchor="middle" font-size="18" font-weight="700" fill="#718096">−</text>

  <!-- 3: 青色申告特別控除 -->
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  <text x="398" y="192" text-anchor="middle" font-size="13.5" font-weight="700" fill="#065F46">
    <tspan x="398" dy="0">青色申告</tspan>
    <tspan x="398" dy="18">特別控除</tspan>
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  <text x="398" y="238" text-anchor="middle" font-size="17" font-weight="700" fill="#065F46">最大65万円</text>

  <text x="484" y="216" text-anchor="middle" font-size="18" font-weight="700" fill="#718096">−</text>

  <!-- 4: 基礎控除 -->
  <rect x="500" y="150" width="128" height="120" rx="12" fill="#E9D8FD" stroke="#C4B5FD" stroke-width="1.5"/>
  <text x="564" y="200" text-anchor="middle" font-size="14" font-weight="700" fill="#5B21B6">
    <tspan x="564" dy="0">基礎控除</tspan>
  </text>
  <text x="564" y="222" text-anchor="middle" font-size="14" font-weight="700" fill="#5B21B6">58万円</text>

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  <!-- 5: 課税所得 -->
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  <text x="700" y="196" text-anchor="middle" font-size="12.5" font-weight="700" fill="#ffffff">
    <tspan x="700" dy="0">残った</tspan>
    <tspan x="700" dy="16">課税所得</tspan>
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  <text x="700" y="240" text-anchor="middle" font-size="11" fill="#8CC63F">ここに課税</text>

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  <text x="380" y="344" text-anchor="middle" font-size="13" font-weight="700" fill="#1A202C">売上から経費・青色申告特別控除・基礎控除を順番に引いていって、</text>
  <text x="380" y="368" text-anchor="middle" font-size="13" font-weight="700" fill="#1A202C">最後に残った金額（課税所得）にだけ税金がかかるよ。</text>
  <text x="380" y="398" text-anchor="middle" font-size="12" fill="#4A5568">青色申告特別控除は「青色申告」を選んだ人だけが使える追加のハコ。</text>
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