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According to Mochizuki himself (here), the essential prerequisites for the IUTeich papers are:

While other sources also recommend:

Particularly interesting are Fesenko's recent extended remarks on IUT (and learning IUT):

As for the (considerable) gap between Hartshorne and Mochizuki's work, the references on each paper are quite concrete and helpful (see for example the ones on Topics in Absolute Anabelian Geometry I for a good sample).

Myshkin
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