@charset "UTF-8";
.tax-container .w40,
.tax-container .w60,
.tax-container .w70,
.tax-container .w75,
.tax-container .w80,
.tax-container .w90 {
  width: 100% !important;
}

.tax-container .sp-only {
  display: block;
}

.tax-container .pc-only {
  display: none;
}

.tax-container .min-w-300 {
  min-width: 300px;
}

.tax-container .min-w-400 {
  min-width: 400px;
}

.tax-container .min-w-500 {
  min-width: 500px;
}

.tax-container .min-w-600 {
  min-width: 600px;
}

.tax-container .min-w-700 {
  min-width: 700px;
}

.tax-container .min-w-800 {
  min-width: 800px;
}

.tax-container .fs1 {
  font-size: 11px;
}

.tax-container .fs2 {
  font-size: 13px;
}

.tax-container .fs3 {
  font-size: 14px;
}

.tax-container .fs4 {
  font-size: 16px;
}

.tax-container .fs5 {
  font-size: 18px;
}

.tax-container .brackets-l {
  font-size: 34px;
}

.tax-container .area1 h5 {
  padding: 3px 8px;
  font-size: 14px;
}

.tax-container .area1 .area-inner {
  padding: 10px;
}

.tax-container.popup {
  margin-bottom: 10px;
  padding: 0;
}

.tax-container.popup .tax-contents-inner {
  padding-top: 0;
}

.tax-container .title-lv6-1 {
  margin: 0 12px 5px;
  height: 24px;
  line-height: 24px;
  font-size: 13px;
}

.tax-container .title-lv6-1::before, .tax-container .title-lv6-1::after {
  border: 12px solid transparent;
}

.tax-container .title-lv6-1::before {
  left: -24px;
  border-right-color: #c0c1de;
}

.tax-container .title-lv6-1::after {
  right: -24px;
  border-left-color: #c0c1de;
}

.tax-container .title-lv5-1 {
  padding: 3px 8px;
  font-size: 12px;
}

.tax-container h5.title-lv5-2 {
  padding: 3px 15px 2px;
  font-size: 12px;
}

.tax-container .table-scroll {
  -webkit-overflow-scrolling: touch;
  overflow-x: auto;
}

.tax-container .table-block {
  display: block;
}

.tax-container .table-block > tbody {
  display: block;
}

.tax-container .table-block > tbody > tr {
  display: block;
}

.tax-container .table-block > tbody > tr > td {
  display: block;
}

.tax-container .table-block > tbody > tr > td.sp-ttl {
  padding-bottom: 0;
}

.tax-container .table-type1 > tbody > tr > td {
  padding: 6px;
}

.tax-container .table-type3 {
  min-width: 400px;
  width: 100%;
}

.tax-container .contents-list-base > li {
  font-size: 13px;
}

.tax-container .contents-list-base > dt, .tax-container .contents-list-base > dd {
  font-size: 13px;
}

.tax-container .contents-list1 > li,
.tax-container .contents-list2 > li,
.tax-container .contents-list3 > li,
.tax-container .contents-list4 > li {
  font-size: 13px;
}

.tax-container .contents-list-keyword > li {
  display: table;
  width: 100%;
}

.tax-container .contents-list-keyword > li p {
  display: table-cell;
}

.tax-container .contents-list-keyword > li p:first-of-type {
  width: 70%;
}

.tax-container .contents-list-keyword > li p:last-of-type {
  width: 30%;
}

.tax-container .contents-list-qa dt {
  padding-top: 2px;
  width: 30px;
  height: 30px;
}

.tax-container .contents-list-qa dt > span {
  line-height: 0.9;
}

.tax-container .contents-list-qa dt > span:first-of-type {
  font-size: 10px;
}

.tax-container .contents-list-qa dt > span:last-of-type {
  margin-top: 3px;
  font-size: 14px;
}

.tax-container .contents-list-qa dd {
  padding: 5px 0 0 36px;
  min-height: 30px;
}

.tax-container .note1 {
  font-size: 11px;
}

.tax-container .item-nav {
  margin-top: 5px;
}

.tax-container .item-nav li {
  width: 50%;
  font-size: 12px;
}

.tax-container .item-nav li:first-of-type {
  text-align: left;
}

.tax-container .item-nav li a {
  color: #000;
}

.tax-container .item-nav li a.white::before {
  border-color: #000;
}

.tax-container .item-nav li a[href="print"] {
  display: none;
}

.tax-container .item-nav li:empty {
  display: inline-block;
}

/*====================================
ヘッダー部分
====================================*/
.tax-header .title-btn:hover {
  text-decoration: none;
}

.tax-header .tax-header-title {
  display: block;
  padding: 8px 5px 8px 10px;
  background: -webkit-gradient(linear, left top, right top, from(#284565), to(#ffffff));
  background: linear-gradient(to right, #284565 0%, #ffffff 100%);
}

.tax-header .tax-header-title p {
  display: block;
}

.tax-header .tax-header-title p.title-txt1 {
  width: auto;
  font-size: 24px;
  line-height: 1;
}

.tax-header .tax-header-title p.title-txt2 {
  width: auto;
  color: #fff;
  text-align: left;
  line-height: 1.2;
}

.tax-header .tax-header-title p.title-txt2 > span {
  display: inline-block;
  text-align: left;
  font-size: 12px;
  letter-spacing: 0.05em;
}

.tax-header .tax-header-title p.title-txt2 > span > span:nth-of-type(1) {
  font-family: "Quattrocento", serif;
  font-size: 11px;
}

.tax-header .tax-header-title p.title-txt2 > span > span:nth-of-type(2) {
  font-size: 8px;
}

.tax-header .tax-header-gnav {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -ms-flex-wrap: wrap;
  flex-wrap: wrap;
}

.tax-header .tax-header-gnav li {
  display: -webkit-inline-box;
  display: -ms-inline-flexbox;
  display: inline-flex;
  width: 50%;
}

.tax-header .tax-header-gnav li a {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-pack: center;
  -ms-flex-pack: center;
  justify-content: center;
  -webkit-box-align: center;
  -ms-flex-align: center;
  align-items: center;
  width: 100%;
  padding: 10px 5px;
  font-size: 12px;
}

.tax-header .tax-header-snav {
  margin: 5px 0 0;
}

.tax-header .tax-header-snav li {
  border: none;
}

.tax-header .tax-header-snav li:first-of-type {
  display: none;
}

.anchor-box {
  /*padding-top: 60px;
  margin-top: -60px;*/
}

/*====================================
フッター部分
====================================*/
.tax-footer {
  display: block;
  padding: 0 10px;
}

.tax-footer > div {
  display: block;
  width: auto;
}

.tax-footer .tax-footer-left {
  padding-left: 10px;
}

/*====================================
コンテンツ部分
====================================*/
.tax-contents {
  margin-top: 10px;
  padding: 0 10px;
}

.tax-contents .tax-contents-title {
  display: block;
  background-color: #fff;
}

.tax-contents .tax-contents-title > * {
  display: block;
}

.tax-contents .tax-contents-title .title-inner {
  display: table;
  width: 100%;
  background-color: #6d6689;
}

.tax-contents .tax-contents-title .title-chapter-num {
  width: 30px;
  font-size: 16px;
  text-align: center;
}

.tax-contents .tax-contents-title .title-chapter-num.qa {
  padding-top: 2px;
}

.tax-contents .tax-contents-title .title-chapter-num.qa > span {
  line-height: 0.9;
}

.tax-contents .tax-contents-title .title-chapter-num.qa > span:first-of-type {
  font-size: 10px;
}

.tax-contents .tax-contents-title .title-chapter-num.qa > span:first-of-type span {
  font-size: 8px;
}

.tax-contents .tax-contents-title .title-chapter-num.qa > span:last-of-type {
  font-size: 14px;
}

.tax-contents .tax-contents-title h1 {
  padding: 5px 0 5px 10px;
  width: auto;
  line-height: 1.4;
  font-size: 16px;
}

.tax-contents .tax-contents-inner {
  padding: 20px 0 30px;
}

.tax-contents .tax-contents-inner .tax-block-type1.foot-block {
  margin-top: 30px;
}

.tax-contents .tax-contents-inner .tax-block-type1 h2 {
  font-size: 14px;
}

.tax-contents .tax-contents-inner .tax-block-type1 h2 + * {
  margin-top: 10px;
}

.tax-contents .tax-contents-inner .tax-block-type1 p {
  font-size: 13px;
}

.tax-contents .tax-contents-inner .tax-block-type2 + .note1 {
  margin-top: 5px;
}

.tax-contents .tax-contents-inner .tax-block-type2 h2 {
  padding-left: calc(1em + 5px);
  text-indent: -1em;
}

.tax-contents .tax-contents-inner .tax-block-type2 .tax-block-inner {
  padding: 5px 5px 0;
}

.tax-contents .tax-contents-inner .tax-block-type3 {
  display: block;
  margin-top: 20px;
}

.tax-contents .tax-contents-inner .tax-block-type3 > div {
  display: block;
  width: auto;
}

.tax-contents .tax-contents-inner .tax-block-type3 > div.tax-plan {
  padding-right: 0;
}

.tax-contents .tax-contents-inner .tax-block-type3 > div.tax-supervision {
  margin-top: 20px;
  padding-left: 0;
}

.tax-contents .tax-contents-inner .tax-block-type3 > div h3 {
  font-size: 13px;
}

.tax-contents .tax-contents-inner .tax-block-type3 > div h4 {
  font-size: 12px;
}

.tax-contents .tax-contents-inner .tax-block-type3 > div p {
  font-size: 12px;
}

.tax-contents .tax-contents-inner .tax-block-content a {
  text-decoration: underline;
}

.tax-contents .tax-contents-inner .tax-block-content a:hover {
  text-decoration: none;
}

.tax-contents .tax-contents-inner .tax-block-content h2 {
  padding: 5px 10px;
  color: #fff;
  font-size: 16px;
}

.tax-contents .tax-contents-inner .tax-block-content .txt-reference {
  font-size: 10px;
}

.tax-contents .tax-contents-inner .tax-block-content h3 {
  padding: 3px 10px;
  font-size: 15px;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box1 + .content-box1 {
  margin-top: 20px;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box1 + h3 {
  margin-top: 20px;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box1 h4 {
  padding: 3px 10px;
  font-size: 13px;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box2 .title-popup1 {
  padding-left: 10px;
  font-size: 14px;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box2 .title-popup1::before {
  top: -2px;
  left: 0;
  width: 24px;
  height: 24px;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box2 + .content-box2 {
  margin-top: 20px;
}

.tax-contents .tax-contents-inner .tax-block-column {
  display: block;
  margin-top: 20px;
}

.tax-contents .tax-contents-inner .tax-block-column .tax-column {
  display: block;
}

.tax-contents .tax-contents-inner .tax-block-column.column-num2 .tax-column {
  width: 100%;
}

.tax-contents .tax-contents-inner .tax-block-column.column-num2 .tax-column:first-of-type {
  padding-right: 0;
}

.tax-contents .tax-contents-inner .tax-block-column.column-num2 .tax-column:last-of-type {
  margin-top: 20px;
  padding-left: 0;
}

.tax-contents .tax-contents-inner .tax-step h6 {
  position: relative;
  padding: 4px 8px 4px 4em;
}

.tax-contents .tax-contents-inner .tax-step h6 span {
  display: block;
  position: absolute;
  top: 4px;
  left: 8px;
  margin-right: 0;
}

.tax-contents .tax-contents-inner .box2 p {
  padding: 8px 12px;
  font-size: 16px;
}

.tax-contents .tax-contents-inner h6.title_num {
  border-radius: 5px;
  font-size: 14px;
}

.tax-contents .tax-contents-inner h6.title_num span {
  top: 7px;
  left: 7px;
  width: 18px;
  height: 18px;
  line-height: 18px;
  font-size: 11px;
}

.tax-contents .tax-contents-inner .q-area {
  padding: 10px;
}

.tax-contents .tax-contents-inner .a-area {
  padding: 10px 0;
}

.td_emp_line {
position: relative;
  background-color: white;
}
.td_emp_line:before {
content: "";
    z-index: 0;
    position: absolute;
    top: 0;
    left: 0;
    width: 100%;
    height: 100%;
    background-image: linear-gradient(to right bottom, transparent 49%, #000 50%, transparent 51%);
}
.ml1em {
margin-left: 1em;
}
.ml2em {
margin-left: 2.1em;
}