/* ------------------------------------------------------------------------------------------------------------------------
w768px以下
------------------------------------------------------------------------------------------------------------------------ */
@media screen and (max-width: 767px) {
		/* new.税制改正の内容
------------------------------------------------------------------------------------------------------------------------ */
.r2_kaisei {}

.r2_kaisei .honbun {
font-size: 14px;
}
.r2_kaisei ul,
.r2_kaisei div {
font-size: 14px;
line-height: 1.5;
}
.r2_kaisei h4 {
font-size: 16px;
padding-bottom: 5px;
color: #1451A7;
border-bottom: 2px solid #4B78C8;
}
.r2_kaisei h4 span {
color: #fff;
background-color: #4B78C8;
padding: 5px;
border-radius: 10px;
letter-spacing: 0.2em;
margin-right: 10px;
}
.r2_kaisei ol.num1{
	margin-right:0;
	margin-left:1.5em;
	list-style-type: armenian;
	}
.r2_kaisei ol.num1 li {
text-indent: -1em;
padding-left: 1em;
}
.r2_kaisei .emp_und {
font-weight: bolder;
text-decoration: underline;
}
.r2_kaisei .emp_up {
font-weight: bolder;
}
.r2_kaisei .txt-nomal {
font-weight: normal;
}
.r2_kaisei .ml15 {
margin-left: 1.5em;
}
.r2_kaisei .div-box {
width: 100%;
display: block;
border-collapse: separate;
table-layout: fixed;
border-left: 1px solid #4B78C8;
border-bottom: 1px solid #4B78C8;
}
.r2_kaisei .div-box .item-box {
display: block;
vertical-align: top;
border-right: 1px solid #4B78C8;
}
.r2_kaisei .div-box .item-box .p_ttl {
border-top: 1px solid #4B78C8;
border-bottom: 1px solid #4B78C8;
background-color: #96B9E6;
vertical-align: top;
text-align: center;
padding: 5px;
margin: 0;
color: #fff;
font-weight: bolder;
}
.r2_kaisei .div-box .item-box div {
padding: 10px;
vertical-align: top;
}
.r2_kaisei .div-box .item-box2 {
display: block;
vertical-align: top;
border-right: 1px solid #4B78C8;
}
.r2_kaisei .div-box .item-box2 .p_ttl {
border-top: 1px solid #4B78C8;
border-bottom: 1px solid #4B78C8;
background-color: #96B9E6;
vertical-align: top;
text-align: center;
padding: 5px;
margin: 0;
color: #fff;
font-weight: bolder;
}
.r2_kaisei .div-box .item-box2 div {
padding: 10px;
vertical-align: top;
text-align: center;
}


.r2_kaisei ul.list_maru {
list-style-type: disc;
}

.r2_kaisei ul.n-list {
list-style-type: none;
padding-left: 0;
}
.r2_kaisei ul.n-list li {
text-indent: -1em;
padding-left: 1em;
line-height: 1.5;
padding-top: 0.5em;
}

/* 19.用語解説
------------------------------------------------------------------------------------------------------------------------ */
.block_glossary{}

/*---縦左項目表-----*/
.block_glossary .div_block_v{
margin: 0 auto 25px;
display:block;
border-top: 1px solid #4B78C8;
	border-left: 1px solid #4B78C8;
	border-right: 1px solid #4B78C8;
}

.block_glossary .div_block_v .item_box_ttl {
	display:block;
	border-bottom: 1px solid #4B78C8;
	width:auto;
	padding:10px 0;
}
.block_glossary .div_block_v .item_box_ttl br{
	display:none;
	}
.block_glossary .div_block_v .item_box_ttl_first {
	display:block;
	width: auto;
}
.block_glossary .div_block_v .item_box_first {
	display:block;
}
.block_glossary .div_block_v .item_box_first div {
}
.block_glossary .div_block_v .item_box {
	display:block;
}

.block_glossary .div_block_v .item_box .boxtxt1{
	}
.block_glossary .div_block_v .item_box .boxtxt1 .txt1{
	padding:0;
	margin-bottom:2px;
	}
.block_glossary .div_block_v .item_box .boxtxt1 .txt2{
	padding:0;
	}
.block_glossary .div_block_v .item_box .boxtxt2{
	}
.block_glossary .div_block_v .item_box .boxtxt2 .txt1{
	padding:0;
	color: #4B78C8;
font-weight: bold;
}
.block_glossary .div_block_v .item_box .boxtxt2 .txt2{
	padding:0;
	}
.block_glossary .div_block_v .item_box .img_r{
	text-align:center;
	}



/* 20.五十音INDEX
------------------------------------------------------------------------------------------------------------------------ */
.block_index {
}
.block_index .h_index {
	background-color: #4B78C8;
	padding: 5px 15px;
	font-weight: bold;
	color: #ffffff;
	margin-bottom:15px;
}
.block_index .box_index {
}
.block_index ul:after {
	content: ".";
	display: block;
	clear: both;
	height: 0;
	visibility: hidden;
	}
.block_index ul {
	min-height: 1px;
	margin:0 0 20px ;
	font-size:14px;
}
.block_index ul:last-of-type {
	margin-bottom:0;
	}
.block_index ul li {
	float:left;
	display:inline;
	margin:0 10px 15px 0 ;
}
/* 21.用語解説
------------------------------------------------------------------------------------------------------------------------ */
.block_rate{}

.block_rate .pg_2{
	margin:0 auto 20px;
	}
.block_rate .pg_2 .box_l,.block_rate .pg_2 .box_r{
	}
.block_rate .pg_2 .box_l table,.block_rate .pg_2 .box_r table{
	
	}
.block_rate .pg_2 .box_l{
	}
.block_rate .pg_2 .box_r{
	margin-top:20px;
	}
.block_rate .pg_2 .box_r_sp0{
	margin-top:0;
	}
/**/
.block_rate table{
	width:100%;
	box-sizing:border-box;
	
	}
.block_rate td {
	text-align:right;
	padding: 8px 30px 8px 10px;
	}
.block_rate .tablebgc01,.block_rate .tablebgc02{
	font-size:15px;
	}
.block_rate .tablebgc01{
	text-align:center;
	padding:10px;
	}
.block_rate .tablebgc02{}
.block_rate .td_center{
	text-align:center;
	padding:8px 10px;	
	}
.block_rate .box_r_sp0 .table_setwidth,.block_rate .box_r_sp0 .table_setwidth tr:nth-of-type(2) td{
	border-top:none;
	}
.block_rate .table_setwidth{}
.block_rate .table_setwidth td{
	box-sizing:border-box;
	width:30%;
		}
.block_rate .table_setwidth .td-vtm,.block_rate .table_setwidth .tablebgc02{
	width:40%;
	box-sizing:border-box;
	}
/**/
.block_rate .note_pink{
	margin-top:20px;
	background-color:#E6EEFA;
	padding:15px 15px 10px;
	}
.block_rate .note_pink div{
	font-size:14px;
	margin-bottom:10px;
	line-height:1.4;
	}
.block_rate .note_pink .anno{
	padding-top:0;
	}
	
}



/* ------------------------------------------------------------------------------------------------------------------------
w768px以上（PC表示）
------------------------------------------------------------------------------------------------------------------------ */
@media screen and (min-width:768px) {
	/* new.税制改正の内容
------------------------------------------------------------------------------------------------------------------------ */
.r2_kaisei {}

.r2_kaisei h4 {
font-size: 16px;
padding-bottom: 5px;
margin: 40px auto 10px;
color: #1451A7;
border-bottom: 2px solid #4B78C8;
}
.r2_kaisei h4 span {
color: #fff;
background-color: #4B78C8;
padding: 5px;
border-radius: 10px;
letter-spacing: 0.2em;
margin-right: 10px;
font-size: 14px;
}
.r2_kaisei .honbun {
font-size: 15px;
line-height: 1.6;
}
.r2_kaisei ol.num1{
	margin-right:0;
	margin-left:1.5em;
	list-style-type: armenian;
	}
.r2_kaisei ol.num1 li {
text-indent: -1em;
padding-left: 1em;
}
.r2_kaisei .emp_und {
font-weight: bolder;
text-decoration: underline;
}
.r2_kaisei .emp_up {
font-weight: bolder;
}
.r2_kaisei .txt-nomal {
font-weight: normal;
}
.r2_kaisei .ml15 {
margin-left: 1.5em;
}
.r2_kaisei .div-box {
width: 100%;
display: table;
border-collapse: separate;
table-layout: fixed;
border-left: 1px solid #4B78C8;
border-bottom: 1px solid #4B78C8;
}
.r2_kaisei .div-box .item-box {
display: table-cell;
vertical-align: top;
border-right: 1px solid #4B78C8;
}
.r2_kaisei .div-box .item-box .p_ttl {
border-top: 1px solid #4B78C8;
border-bottom: 1px solid #4B78C8;
background-color: #96B9E6;
vertical-align: top;
text-align: center;
padding: 5px;
margin: 0;
color: #fff;
font-weight: bolder;
line-height: 1.4;
}
.r2_kaisei .div-box .item-box div {
padding: 10px;
vertical-align: top;
}

.r2_kaisei .div-box .item-box2 {
display: table-cell;
vertical-align: top;
border-right: 1px solid #4B78C8;
}
.r2_kaisei .div-box .item-box2 .p_ttl {
border-top: 1px solid #4B78C8;
border-bottom: 1px solid #4B78C8;
background-color: #96B9E6;
vertical-align: top;
text-align: center;
padding: 5px;
margin: 0;
color: #fff;
font-weight: bolder;
line-height: 1.4;
}
.r2_kaisei .div-box .item-box2 div {
padding: 10px;
vertical-align: top;
text-align: center;
}
.r2_kaisei ul {
font-size: 14px;
}

.r2_kaisei ul.list_maru {
list-style-type: disc;
padding-left: 20px;
}
.r2_kaisei ul.n-list {
list-style-type: none;
padding-left: 0;
}
.r2_kaisei ul.n-list li {
text-indent: -1em;
padding-left: 1em;
line-height: 1.6;
padding-top: 0.5em;
}
.r2_kaisei ul.n-list2 {
list-style-type: none;
padding-left: 0;
}
.r2_kaisei ul.n-list2 li {
text-indent: -1em;
padding-left: 1em;
line-height: 1.6;
}




/* 19.用語解説
------------------------------------------------------------------------------------------------------------------------ */
.block_glossary{}

/*---縦左項目表-----*/
.block_glossary .div_block_v{
margin: 0 auto 30px;
}
.block_glossary .div_block_v .item_box{
	}
.block_glossary .div_block_v .item_box .boxtxt1{
	}
.block_glossary .div_block_v .item_box .boxtxt1 .txt1{
	padding:0;
	margin-bottom:2px;
	}
.block_glossary .div_block_v .item_box .boxtxt1 .txt2{
	padding:0 0 0 2em;
	}
.block_glossary .div_block_v .item_box .boxtxt2{
	}
.block_glossary .div_block_v .item_box .boxtxt2 .txt1{
	padding:0;
	color: #4B78C8;
font-weight: bold;
}
.block_glossary .div_block_v .item_box .boxtxt2 .txt2{
	padding:0;
	}
.block_glossary .div_block_v .item_box .img_r{
	float:right;
	padding:30px;	
	}

/* 20.五十音INDEX
------------------------------------------------------------------------------------------------------------------------ */
.block_index {
}
.block_index .h_index {
	background-color: #4B78C8;
	padding: 5px 15px;
	font-weight: bold;
	color: #ffffff;
	margin-bottom:15px;
}
.block_index .box_index {
	float: left;
	display: inline;
	padding-right: 30px;
	width:28%;
	box-sizing:border-box;
}
.block_index .box_index:last-of-type {
	padding-right: 0;
	width:16%;
}
.block_index ul {
	margin:0 0 20px ;
	font-size:14px;
}
.block_index ul:last-of-type {
	margin-bottom:0;
	}
.block_index ul li {
	margin-bottom:7px;
}
.block_index ul li:last-of-type {
	margin-bottom:0;
	}
.block_index ul li a {
}
/* 21.用語解説
------------------------------------------------------------------------------------------------------------------------ */
.block_rate{}

.block_rate .pg_2{
	margin:0 auto 30px;
	}
.block_rate .pg_2 .box_l,.block_rate .pg_2 .box_r{
	width : -webkit-calc(50% - 15px) ;
	width : calc(50% - 15px) ;
	}
.block_rate .pg_2 .box_l table,.block_rate .pg_2 .box_r table{
	width:100%;
	}
.block_rate .pg_2 .box_l{
	float:left;
	}
.block_rate .pg_2 .box_r{
	float:right;	
	}
/**/
.block_rate table{
	
	}
.block_rate td {
	text-align:right;
	padding: 8px 40px 8px 10px;
	}
.block_rate .tablebgc01,.block_rate .tablebgc02{
	font-size:15px;
	}
.block_rate .tablebgc01{
	text-align:center;
	padding:10px;
	}
.block_rate .tablebgc02{}
.block_rate .td_center{
	text-align:center;
	padding:8px 10px;	
	}
/**/
.block_rate .note_pink{
	margin-top:40px;
	background-color:#E6EEFA;
	padding:20px 20px 10px;
	}
.block_rate .note_pink div{
	font-size:14px;
	margin-bottom:15px;
	line-height:1.4;
	}
.block_rate .note_pink .anno{
	padding-top:0;}
}