試験税理士のＤＱＮぶりを披露するｽｯﾄﾞﾚ

　　　iilllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllii,,
　　　　　　,iilllllllllllllllllllllllllllllllll!!!!!ﾞﾞﾞ!!!!!!!!!!!!!!!lllllllllllllllllllllllllii,
　　　　　 ,illlllllllllllllllllllllllll!!ﾞﾞ°:::::::::::::::; ´;;;;`｀ﾞﾟﾞﾞﾞﾞﾞﾞ!!lllllllllllllll,
　　　　　,,lllllllllllllllllllllllllll　:......　.　........::::::::::::::::;;;;;;;;;;;ﾞﾞﾞ!!llllllllllli,
　　　　 .illlllllllllllllllllllllllll°:　...　 ...　 ..:.:::::::::::::::::;;;;;;;;;;;;;.|l!llllllllllli,
　　　　 ,illllllllllllllllllllllllll　::...::::,,,,,,,iiiiiiq.r:,,　:::::::::::::::.,,,,,,,l讎l!llllllllll,
　　　　 lllllllllllllllllllll!!ﾞ゜:::::::.llllﾞﾞﾞﾞﾞﾞﾞﾞ”′::｀:::::::::,::::;'llﾞ!!lllllllllllii!llllllllll
　　　　.illlllllllllllllllllll　:::::::::::.......,,,,,,,,,,,,　::::::::::::;;;;:;;:::::::::｀ﾞﾞﾞ!!!lllllllllll!
　　　.,,,l!!!!llllllllllllllll　:::::::::....:::'ﾞﾞﾞﾞﾞﾞﾞﾞﾞﾞlﾞ″......::;;;:::.x:liiiiiilii,,j||ﾞllllllllﾞ゜
　　 ..:lﾞ:::　ﾞﾞﾞ!!llllllllll,　:::::.　　　 .::::::::::　...:::....:::;Ｌ:,.:::::￣ﾟﾞﾞｦlilllllﾞ
　　 ..:ヽ　.,,.ｰ;l!llllllll　:::::.　　　　 ..:::　...:::........::;│;::::::::::::::;;'lllllllllll
　　　 .　､;， ..: ﾞ!llll　;::::..　　　 　,　:::::　　.......::;;ﾟ'ｉ,　　...:::;;'lilllllllll
　　　　 ..　　:''";.ﾞ°:::::::.　　 ...,.r"　 .:;''ﾞﾞﾞﾞ;.iilll鬱l!°......::;;illlllll!ﾞ
　　　　　 　...,,,,,,i、;;:;::::::....... ...:::::,...............::::::｀'"　;;;:::::::::;.jlilll!ﾞ
　　　　　　　.'ﾞllllli,　;;::::::　　 .....:iiii,,,匸 "`''''ﾁllliii,,　;:;;;.jllil!!ﾞ＜高卒シケバン君も大学に行けよ。
　　　　　　　　ﾞlllll私、::::::.:.........:　ﾞ”'ヽﾞ"''"'ll,li!!!ﾞ′;;.ji,ii! うましか大学も無理なのか？
　　　　　　　..,illl!!!ii,脳ｙ,.　::　　..　 ::::;;;｀ .ﾐylﾀ;::;.,,j,,il!ﾞ　　　　　　高卒よりはマシだよ
　　　　　　　.,illlll的ﾞﾞﾞ!!!iiiiii,,,　.....　　 ..::::::::::;｀;;;.;.;,iil!ﾞﾞ
　　　　　 ..,,iilllllllを;;;;ﾞﾞ'!||ll!!!!llii,,,　,,.......,,::::::::::.,,ｉ,ii!ﾞ゜