@charset "UTF-8";
@import url("https://fonts.googleapis.com/css?family=Quattrocento");
.tax-container {
  margin: 0 auto;
  max-width: 940px;
  font-size: 14px;
  font-family: "游ゴシック",YuGothic,"ヒラギノ角ゴ ProN W3","Hiragino Kaku Gothic ProN",Arial,"メイリオ",Meiryo,sans-serif;
}

.tax-container * {
  -webkit-box-sizing: border-box;
  box-sizing: border-box;
}

.tax-container img {
  max-width: 100%;
  height: auto;
}

.tax-container p + p {
  margin-top: 0px !important;
}

.tax-container .mt00 {
  margin-top: 0px !important;
}

.tax-container .mt05 {
  margin-top: 5px !important;
}

.tax-container .mt10 {
  margin-top: 10px !important;
}

.tax-container .mt20 {
  margin-top: 20px !important;
}

.tax-container .pl10 {
  padding-left: 10px !important;
}

.tax-container .pl-em0_5 {
  padding-left: 0.5em !important;
}

.tax-container .pl-em1_0 {
  padding-left: 1em !important;
}

.tax-container .pl-em1_5 {
  padding-left: 1.5em !important;
}

.tax-container .pl-em2_0 {
  padding-left: 2em !important;
}

.tax-container .pl-em2_5 {
  padding-left: 2.5em !important;
}

.tax-container .pl-em3_0 {
  padding-left: 3em !important;
}

.tax-container .pl-em3_5 {
  padding-left: 3.5em !important;
}

.tax-container .pl-em4_0 {
  padding-left: 4em !important;
}

.tax-container .pl-em4_5 {
  padding-left: 4.5em !important;
}

.tax-container .pl-em5_0 {
  padding-left: 5em !important;
}

.tax-container .pl-em5_5 {
  padding-left: 5.5em !important;
}

.tax-container .w40 {
  width: 40% !important;
}

.tax-container .w50 {
  width: 50% !important;
}

.tax-container .w60 {
  width: 60% !important;
}

.tax-container .w70 {
  width: 70% !important;
}

.tax-container .w80 {
  width: 80%;
}

.tax-container .w90 {
  width: 90%;
}

.tax-container .flex {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
}

.tax-container .flex.s-between {
  -webkit-box-pack: justify;
  -ms-flex-pack: justify;
  justify-content: space-between;
}

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

.tax-container .bg-purple1 {
  background-color: #c0c1de;
}

.tax-container .bg-purple2 {
  background-color: #e0e0ef;
}

.tax-container .bg-gray1 {
  background-color: #e7e8e9;
}

.tax-container .bg-white {
  display: inline-block;
  padding: 1px 3px;
  background-color: #fff;
}

.tax-container .ta-c {
  text-align: center;
}

.tax-container .ta-l {
  text-align: left;
}

.tax-container .ta-r {
  text-align: right;
}

.tax-container .va-top {
  vertical-align: top !important;
}

.tax-container .va-bottom {
  vertical-align: bottom !important;
}
.tax-container .va-middle {
  vertical-align: middle !important;
}

.tax-container .nw {
  white-space: nowrap;
}

.tax-container .ind1 {
  padding-left: 1em;
  text-indent: -1em;
}

.tax-container .ind1-5 {
  padding-left: 1.5em;
  text-indent: -1.5em;
}

.tax-container .ind2 {
  padding-left: 2em;
  text-indent: -2em;
}

.tax-container .ind2-5 {
  padding-left: 2.5em;
  text-indent: -2.5em;
}

.tax-container .ind3 {
  padding-left: 3em;
  text-indent: -3em;
}

.tax-container .ind3-5 {
  padding-left: 3.5em;
  text-indent: -3.5em;
}

.tax-container .ind4 {
  padding-left: 4em;
  text-indent: -4em;
}

.tax-container .ind5 {
  padding-left: 5em;
  text-indent: -5em;
}

.tax-container a {
  color: #000;
  text-decoration: none;
}

.tax-container a:hover {
  text-decoration: underline;
}

.tax-container a.btn-arw {
  position: relative;
  display: inline-block;
}

.tax-container a.btn-arw::before {
  content: "";
  position: absolute;
  border-top: 1px solid #fff;
  border-left: 1px solid #fff;
  top: calc(50% - 3.5px);
  width: 6px;
  height: 6px;
}

.tax-container a.btn-arw.left {
  padding-left: 8px;
}

.tax-container a.btn-arw.left::before {
  left: 0;
  -webkit-transform: rotate(-45deg);
  transform: rotate(-45deg);
}

.tax-container a.btn-arw.right {
  padding-right: 7px;
}

.tax-container a.btn-arw.right::before {
  right: 0;
  -webkit-transform: rotate(135deg);
  transform: rotate(135deg);
}

.tax-container a.btn-arw.black::before {
  border-color: #000;
}

.tax-container .c-black {
  color: #000;
}

.tax-container .c-purple {
  color: #6d6689;
}

.tax-container .fs1 {
  font-size: 12px;
}

.tax-container .fs2 {
  font-size: 14px;
}

.tax-container .fs3 {
  font-size: 16px;
}

.tax-container .fs4 {
  font-size: 18px;
}

.tax-container .fs5 {
  font-size: 20px;
}

.tax-container .brackets-l {
  font-size: 40px;
}

.tax-container .fwb {
  font-weight: bold;
}

.tax-container .area1 h5 {
  padding: 5px 10px;
  background-color: #e0e0ef;
  color: #6d6689;
  font-size: 16px;
  font-weight: bold;
  text-align: center;
}

.tax-container .area1 .area-inner {
  padding: 20px;
}

.tax-container .bd1 {
  border: 1px solid #000;
}

.tax-container .bd1 h5 {
  border-bottom: 1px solid #000;
}

.tax-container .bd-b1 {
  border-bottom: 1px solid #000;
}

.tax-container.popup {
  margin-bottom: 20px;
  padding: 0;
  max-width: 800px;
  width: auto;
}

.tax-container .title-lv6-1 {
  position: relative;
  margin: 0 15px 5px;
  height: 30px;
  line-height: 30px;
  background-color: #c0c1de;
  color: #fff;
  font-size: 16px;
  font-weight: bold;
  text-align: center;
}

.tax-container .title-lv6-1::before, .tax-container .title-lv6-1::after {
  content: "";
  position: absolute;
  top: 0;
  width: 0;
  height: 0;
  border: 15px solid transparent;
}

.tax-container .title-lv6-1::before {
  left: -30px;
  border-right-color: #c0c1de;
}

.tax-container .title-lv6-1::after {
  right: -30px;
  border-left-color: #c0c1de;
}

.tax-container .title-lv5-1 {
  display: inline-block;
  padding: 5px 10px;
  background-color: #e7e8e9;
  font-weight: bold;
}

.tax-container h5.title-lv5-2 {
  display: inline-block;
  padding: 3px 20px;
  border-radius: 30px;
  background-color: #6d6689;
  font-size: 14px;
  color: #fff;
}

.tax-container .table-type1 {
  margin-top: 0;
}

.tax-container .table-type1 > tbody > tr > td {
  padding: 8px;
  border: 1px solid #fff;
  vertical-align: middle;
  background-color: #f3f3f3;
}

.tax-container .table-type1 > tbody > tr > td.BgPurple {
  background-color: #c0c1de;
}

.tax-container .table-type1 > tbody > tr > td.BgPurple2 {
  background-color: #8f91c7;
}

.tax-container .table-type1 > tbody > tr > td.BgLavender {
  background-color: #e0e0ef;
}

.tax-container .table-type1 > tbody > tr > td.BgLGray {
  background-color: #e7e8e9;
}

.tax-container .table-type1 > tbody > tr > td.ColumnLGray {
  background-color: #e7e8e9;
  border: none;
}

.tax-container .table-type1 > tbody > tr > td.BgNavy {
  color: #fff;
  background-color: #294668;
}

.tax-container .table-type1 > tbody > tr > td.BdUnder {
  border-bottom: 1px solid #000;
}

.tax-container .table-type1 > tbody > tr > td.BgWhite {
  background-color: #fff;
}

.tax-container .table-type1 > tbody > tr > td.BgNone {
  background-color: transparent;
}

.tax-container .table-type1 > tbody > tr > td.bd-none {
  border: none;
}

.tax-container .table-type1 > tbody > tr > td.space {
  padding: 0;
  height: 3px;
}

.tax-container .table-type2 {
  width: auto;
}

.tax-container .table-type2 tbody > tr > td {
  vertical-align: middle;
}

.tax-container .table-type2 .Fraction {
  border-top: 1px solid #000;
}

.tax-container .table-type2 .BdUnder {
  border-bottom: 1px solid #000;
}

.tax-container .table-type3 {
  display: table;
  width: 80%;
}

.tax-container .table-type3 .cell {
  display: table-cell;
}

.tax-container .table-type3 .cell:nth-of-type(1) {
  width: 20%;
}

.tax-container .table-type3 .cell:nth-of-type(2) {
  width: 60%;
}

.tax-container .table-type3 .cell:nth-of-type(3) {
  width: 20%;
}

.tax-container .table-type3 .cell.left {
  text-align: left;
}

.tax-container .table-type3 .cell.right {
  text-align: right;
}

.tax-container .table-type3 .cell.center {
  text-align: center;
}

.tax-container .contents-list-base > li + li {
  margin-top: 5px;
}

.tax-container .contents-list-base > li > ul, .tax-container .contents-list-base > li > ol, .tax-container .contents-list-base > li > dl {
  margin-top: 5px;
}

.tax-container .contents-list-base > dt + dd, .tax-container .contents-list-base > dt + dt, .tax-container .contents-list-base > dd + dd, .tax-container .contents-list-base > dd + dt {
  margin-top: 5px;
}

.tax-container .contents-list1 {
  counter-reset: cnt;
}

.tax-container .contents-list1 > li {
  position: relative;
  padding-left: 1.5em;
}

.tax-container .contents-list1 > li::before {
  content: counters(cnt, ".") ". ";
  counter-increment: cnt;
  position: absolute;
  top: 0;
  left: 0;
}

.tax-container .contents-list2 > li {
  position: relative;
  padding-left: 1em;
}

.tax-container .contents-list2 > li::before {
  content: "";
  position: absolute;
  border-radius: 50%;
  top: calc(0.5em + 2px);
  left: 2px;
  width: 5px;
  height: 5px;
  background-color: #000;
}

.tax-container .contents-list3 {
  counter-reset: alpha;
}

.tax-container .contents-list3 > li {
  position: relative;
  padding-left: 1.5em;
}

.tax-container .contents-list3 > li:before {
  content: counter(alpha, lower-alpha) ".";
  counter-increment: alpha;
  position: absolute;
  top: 0;
  left: 0;
}

.tax-container .contents-list4 > li {
  position: relative;
  padding-left: 1em;
}

.tax-container .contents-list4 > li::before {
  content: "○";
  position: absolute;
  top: 0;
  left: 0;
}

.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 {
  float: left;
  clear: both;
  padding-top: 3px;
  width: 40px;
  height: 40px;
  background-color: #5c3c9a;
  color: #fff;
}

.tax-container .contents-list-qa dt > span {
  display: block;
  text-align: center;
  line-height: 1;
}

.tax-container .contents-list-qa dt > span:first-of-type {
  font-size: 12px;
  letter-spacing: 0.1em;
}

.tax-container .contents-list-qa dt > span:first-of-type span {
  font-size: 8px;
}

.tax-container .contents-list-qa dt > span:last-of-type {
  margin-top: 3px;
  font-size: 16px;
  font-weight: bold;
}

.tax-container .contents-list-qa dd {
  padding: 8px 0 0 50px;
  min-height: 40px;
}

.tax-container .note1 {
  font-size: 12px;
}

.tax-container .item-nav {
  letter-spacing: -0.4em;
  text-align: right;
}

.tax-container .item-nav li {
  display: inline-block;
  padding: 0 10px;
  font-size: 12px;
  letter-spacing: 0.05em;
}

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

.tax-container .item-nav li:empty {
  display: none;
}

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

.tax-header .tax-header-title {
  display: table;
  padding: 5px 10px 5px 20px;
  background: -webkit-gradient(linear, left top, right top, from(#284565), color-stop(70%, #ffffff));
  background: linear-gradient(to right, #284565 0%, #ffffff 70%);
  filter: progid:DXImageTransform.Microsoft.gradient(startColorstr='#284565', endColorstr='#ffffff', GradientType=1);
  width: 100%;
}

.tax-header .tax-header-title p {
  display: table-cell;
  vertical-align: middle;
}

.tax-header .tax-header-title p.title-txt1 {
  text-shadow: 1px 1px 5px #284565;
  width: 50%;
  color: #fff;
  font-family: "Quattrocento", serif;
  font-size: 34px;
  letter-spacing: 0.05em;
}

.tax-header .tax-header-title p.title-txt2 {
  width: 50%;
  color: #284565;
  text-align: right;
}

.tax-header .tax-header-title p.title-txt2 > span {
  display: inline-block;
  text-align: right;
}

.tax-header .tax-header-title p.title-txt2 > span > span:nth-of-type(1) {
  font-family: "Quattrocento", serif;
  font-size: 14px;
}

.tax-header .tax-header-title p.title-txt2 > span > span:nth-of-type(2) {
  font-size: 11px;
}

.tax-header .tax-header-gnav {
  text-align: center;
  letter-spacing: -0.4em;
}

.tax-header .tax-header-gnav li {
  display: inline-block;
  border: 1px solid #fff;
  width: 25%;
  letter-spacing: 0.05em;
}

.tax-header .tax-header-gnav li a {
  display: block;
  padding: 10px;
  background-color: #f6f6f6;
  color: #000;
}

.tax-header .tax-header-gnav li a:hover {
  background-color: #fff;
  color: #999;
  text-decoration: none;
}

.tax-header .tax-header-snav {
  margin-top: 10px;
  text-align: right;
}

.tax-header .tax-header-snav li {
  display: inline-block;
  padding: 0 10px;
  border-right: 1px solid #000;
  font-size: 12px;
}

.tax-header .tax-header-snav li:first-of-type {
  border-left: 1px solid #000;
}

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

/*====================================
フッター部分
====================================*/
.tax-footer {
  display: table;
  width: 100%;
}

.tax-footer > div {
  display: table-cell;
  width: 50%;
}

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

/*====================================
コンテンツ部分
====================================*/
.tax-contents {
  margin-top: 20px;
}

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

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

.tax-contents .tax-contents-title .title-inner {
  width: 70%;
}

.tax-contents .tax-contents-title .title-chapter-num {
  display: table-cell;
  padding: 5px 0;
  width: 40px;
  background-color: #8f8f8f;
  color: #fff;
  vertical-align: middle;
  font-size: 20px;
  font-weight: bold;
  text-align: center;
}

.tax-contents .tax-contents-title .title-chapter-num.qa {
  padding-top: 3px;
  background-color: #5c3c9a;
  color: #fff;
}

.tax-contents .tax-contents-title .title-chapter-num.qa > span {
  display: block;
  text-align: center;
  line-height: 1;
}

.tax-contents .tax-contents-title .title-chapter-num.qa > span:first-of-type {
  font-size: 12px;
  letter-spacing: 0.1em;
}

.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 {
  margin-top: 3px;
  font-size: 16px;
  font-weight: bold;
}

.tax-contents .tax-contents-title h1 {
  display: table-cell;
  padding: 5px 0 5px 10px;
  color: #fff;
  vertical-align: middle;
  font-size: 20px;
  font-weight: bold;
  letter-spacing: 0.1em;
}

.tax-contents .tax-contents-title .item-nav {
  vertical-align: middle;
}

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

.tax-contents .tax-contents-inner .tax-block-type1.foot-block {
  margin-top: 40px;
}

.tax-contents .tax-contents-inner .tax-block-type1 h2 {
  padding-bottom: 3px;
  border-bottom: 1px solid #000;
  font-size: 16px;
}

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

.tax-contents .tax-contents-inner .tax-block-type1 ul {
  list-style: disc;
}

.tax-contents .tax-contents-inner .tax-block-type1 ul li {
  margin-left: 1.5em;
  font-size: 12px;
}

.tax-contents .tax-contents-inner .tax-block-type1 ul li + li {
  margin-top: 5px;
}

.tax-contents .tax-contents-inner .tax-block-type2 + .tax-block-type2 {
  margin-top: 20px;
}

.tax-contents .tax-contents-inner .tax-block-type2 + .note1 {
  margin-top: 10px;
}

.tax-contents .tax-contents-inner .tax-block-type2 h2 {
  padding: 5px 10px;
  background-color: #63a4c2;
  color: #fff;
}

.tax-contents .tax-contents-inner .tax-block-type2 h2 a {
  color: inherit;
}

.tax-contents .tax-contents-inner .tax-block-type2 .tax-block-inner {
  padding: 10px 10px 0;
}

.tax-contents .tax-contents-inner .tax-block-type3 {
  display: table;
  margin-top: 30px;
  width: 100%;
}

.tax-contents .tax-contents-inner .tax-block-type3 > div {
  display: table-cell;
  width: 50%;
}

.tax-contents .tax-contents-inner .tax-block-type3 > div.tax-plan {
  padding-right: 20px;
}

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

.tax-contents .tax-contents-inner .tax-block-type3 > div h3 {
  border-bottom: 1px solid #000;
  font-size: 14px;
}

.tax-contents .tax-contents-inner .tax-block-type3 > div h4 {
  margin-top: 10px;
}

.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;
  background-color: #63a4c2;
  color: #fff;
  font-size: 18px;
  font-weight: bold;
}

.tax-contents .tax-contents-inner .tax-block-content .txt-reference {
  margin-top: 5px;
  font-size: 12px;
}

.tax-contents .tax-contents-inner .tax-block-content h3 {
  margin-top: 20px;
  padding: 5px 20px;
  border-radius: 30px;
  background-color: #bcbcea;
  color: #6d6689;
  font-size: 16px;
  font-weight: bold;
}

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

.tax-contents .tax-contents-inner .tax-block-content .content-box1 + .content-box1 {
  margin-top: 30px;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box1 + h3 {
  margin-top: 30px;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box1 h4 {
  display: inline-block;
  border-radius: 3px;
  padding: 3px 15px;
  background-color: #d0d2d5;
  color: #6d6689;
  font-size: 14px;
  font-weight: bold;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box2 .box-inner {
  margin-top: 0;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box2 .title-popup1 {
  position: relative;
  padding-left: 10px;
  color: #6d6689;
  font-size: 16px;
  font-weight: bold;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box2 .title-popup1 span {
  position: relative;
  z-index: 2;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box2 .title-popup1::before {
  content: "";
  position: absolute;
  border-radius: 50%;
  top: -3px;
  left: 0;
  width: 30px;
  height: 30px;
  background-color: #d0d2d5;
  z-index: 1;
}

.tax-contents .tax-contents-inner .tax-block-content .content-box2 + .content-box2 {
  margin-top: 30px;
}

.tax-contents .tax-contents-inner .tax-block-content .box-inner {
  margin-top: 10px;
  padding: 0 10px;
}

.tax-contents .tax-contents-inner .tax-block-column {
  display: table;
  margin-top: 30px;
  width: 100%;
}

.tax-contents .tax-contents-inner .tax-block-column.keyword-block {
  margin-top: 0;
}

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

.tax-contents .tax-contents-inner .tax-block-column.column-num2 .tax-column {
  width: 50%;
}

.tax-contents .tax-contents-inner .tax-block-column.column-num2 .tax-column:first-of-type {
  padding-right: 20px;
}

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

.tax-contents .tax-contents-inner .tax-step + .tax-step {
  margin-top: 20px;
}

.tax-contents .tax-contents-inner .tax-step h6 {
  padding: 5px 10px;
  background-color: #e0e0ef;
  letter-spacing: 0.05em;
  font-weight: bold;
}

.tax-contents .tax-contents-inner .tax-step h6 span {
  display: inline-block;
  margin-right: 10px;
  color: #5c3c9a;
  font-style: italic;
}

.tax-contents .tax-contents-inner .box2 {
  margin-top: 10px;
  text-align: center;
}

.tax-contents .tax-contents-inner .box2 p {
  display: inline-block;
  border: 1px solid #000;
  padding: 10px 20px;
  font-size: 18px;
  font-weight: bold;
}

.tax-contents .tax-contents-inner h6.title_num {
  position: relative;
  padding: 5px 5px 5px 30px;
  border-radius: 30px;
  background-color: #e0e0ef;
  color: #6d6689;
  font-weight: bold;
}

.tax-contents .tax-contents-inner h6.title_num span {
  position: absolute;
  display: inline-block;
  border-radius: 50%;
  top: 5px;
  left: 5px;
  width: 20px;
  height: 20px;
  background-color: #6d6689;
  line-height: 20px;
  text-align: center;
  color: #fff;
  font-size: 12px;
}

.tax-contents .tax-contents-inner .q-area {
  padding: 20px;
  background: #e0e0ef url(../cmn_images/q.gif) center center no-repeat;
}

.tax-contents .tax-contents-inner .a-area {
  padding: 20px;
  background: url(../cmn_images/a.gif) center center no-repeat;
}

.header-popup {
  margin: 0 auto;
  padding: 10px 10px 0;
  max-width: 820px;
}

.header-popup .head-logo img {
  width: 160px;
}

@media screen and (max-width: 940px) {
  .tax-contents {
    padding: 0 20px;
  }
  .tax-container.popup .tax-contents {
    padding: 0 10px;
  }
  .tax-header-snav {
    margin-right: 20px;
  }
  .header-popup {
    max-width: 800px;
  }
}

.td-none {
border-color: none!important;
border:none!important;
background: none!important;
}
.td_b-none {
border-bottom-color: none!important;
border-bottom:none!important;
}
.td_r-none {
border-right-color: none!important;
border-right:none!important;
}

.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;
}