[Account].RecordType.DeveloperNameのようにオブジェクト名が必要そう。
(
ISNEW()
||
ISCHANGED( [Account].SBI_code_text__c )
)
&&
NOT( ISBLANK( [Account].SBI_code_text__c ))
&&
[Account].RecordType.DeveloperName = "Account"
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