@font-face {
  font-family: 'icomoonKojin';
  font-weight: normal;
  font-style: normal;
  src: url("/fonts/kojin-icons/icomoon.eot?9044d4");
  src: url("/fonts/kojin-icons/icomoon.eot?9044d4#iefix") format("embedded-opentype"), url("/fonts/kojin-icons/icomoon.ttf?9044d4") format("truetype"), url("/fonts/kojin-icons/icomoon.woff?9044d4") format("woff"), url("/fonts/kojin-icons/icomoon.svg?9044d4#icomoon") format("svg");
}

h1,
h2,
h3,
h4,
h5 {
  margin: 0;
  padding: 0;
}

[class^='icon-kojin'],
[class*=' icon-kojin'] {
  /* use !important to prevent issues with browser extensions that change fonts */
  font-family: 'icomoonKojin' !important;
  font-weight: normal;
  font-style: normal;
  font-variant: normal;
  line-height: 1;
  text-transform: none;
  speak: none;
  /* Better Font Rendering =========== */
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}

p {
  margin: 0;
}

@media (min-width: 992px) {
  .border-bt-none {
    border-bottom: none !important;
  }
}

.m-bt-0 {
  margin-bottom: 0 !important;
}

@media (min-width: 992px) {
  .pd-bt-0 {
    padding-bottom: 0 !important;
  }
}

.pc-view {
  display: none !important;
}

@media (min-width: 768px) {
  .pc-view {
    display: block !important;
  }
}

@media (min-width: 768px) {
  .sp-view {
    display: none !important;
  }
}

.w-100per {
  width: 100%;
}

.wrap-content {
  display: block;
  width: 100%;
  max-width: 980px;
  margin-right: auto;
  margin-left: auto;
}

.pageTaxKojin .wrapContents {
  color: #333;
}

.pageTaxKojin .pageWrap {
  padding-right: 30px;
  padding-left: 30px;
}

@media (min-width: 992px) {
  .pageTaxKojin .pageWrap {
    padding-right: 0;
    padding-left: 0;
  }
}

.pageTaxKojin .listLinkFooter02 {
  font-size: 0;
}

@media (min-width: 992px) {
  .pageTaxKojin .listLinkFooter02 {
    font-size: inherit;
  }
}

.pageTaxKojin .icon-kojin-facility:before {
  content: '\e900';
}

.pageTaxKojin .icon-kojin-chevron-down:before {
  content: '\e901';
}

.pageTaxKojin .icon-kojin-key:before {
  content: '\e902';
}

.pageTaxKojin .icon-kojin-money:before {
  content: '\e903';
}

.pageTaxKojin .icon-kojin-user-group:before {
  content: '\e904';
}

.pageTaxKojin .icon-kojin-edit:before {
  content: '\e905';
}

.pageTaxKojin .icon-kojin-check-circle:before {
  content: '\e906';
}

.pageTaxKojin .icon-kojin-check:before {
  content: '\e907';
}

.pageTaxKojin .icon-kojin-chevron-right:before {
  content: '\e908';
}

.pageTaxKojin .icon-kojin-arrow-right:before {
  content: '\e909';
}

.pageTaxKojin .icon-kojin-home:before {
  content: '\e90a';
}

.pageTaxKojin .icon-kojin-apartment:before {
  content: '\e90b';
}

.pageTaxKojin .icon-report:before {
  content: '\e90c';
}

.pageTaxKojin img {
  max-width: 100%;
}

.pageTaxKojin .mainKV {
  border-bottom: 1px solid #a61918;
}

.pageTaxKojin .mainKV img {
  display: block;
  width: 100%;
}

@media (min-width: 992px) {
  .pageTaxKojin .mainKV {
    border-bottom: 2px solid #a61918;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .intro {
    border-bottom: 1px solid #f0f4f9;
  }
}

.pageTaxKojin .introList {
  overflow: hidden;
  padding-left: 0;
}

.pageTaxKojin .introList-item {
  width: 100%;
}

@media (min-width: 992px) {
  .pageTaxKojin .introList-item {
    position: relative;
    float: left;
    width: 33.33333%;
    text-align: center;
  }
  .pageTaxKojin .introList-item:first-child:after {
    content: none;
  }
  .pageTaxKojin .introList-item:after {
    position: absolute;
    top: 50%;
    left: 0;
    display: inline-block;
    width: 1px;
    height: 75%;
    content: '';
    background-color: #d9dce1;
    -webkit-transform: translateY(-50%);
    transform: translateY(-50%);
  }
}

.pageTaxKojin .introList-link {
  position: relative;
  display: block;
  padding: 24px 56px 36px 93px;
  border-bottom: 1px solid #f0f4f9;
}

@media (min-width: 992px) {
  .pageTaxKojin .introList-link {
    padding: 0;
    transition: all .3s;
    border-bottom: none;
  }
  .pageTaxKojin .introList-link:hover .introList-icon {
    -webkit-transform: translateY(10px);
            transform: translateY(10px);
  }
}

.pageTaxKojin .introList-text {
  font-size: 17px;
  line-height: 1.4em;
  margin: 0;
  color: #333;
}

@media (min-width: 992px) {
  .pageTaxKojin .introList-text {
    font-size: 18px;
    margin-bottom: 36px;
  }
}

.pageTaxKojin .introList-number {
  font-size: 9px;
  line-height: 1em;
  position: absolute;
  top: 50%;
  left: 30px;
  box-sizing: border-box;
  width: 55px;
  height: 55px;
  margin-bottom: 30px;
  padding-top: 11px;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  text-align: center;
  color: #fff;
  border-radius: 50%;
  background-color: #a61918;
}

.pageTaxKojin .introList-number span {
  font-size: 18px;
  display: block;
  padding-top: 8px;
}

@media (min-width: 992px) {
  .pageTaxKojin .introList-number span {
    font-size: 13px;
    display: inline-block;
    padding: 0 2px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .introList-number {
    font-size: 13px;
    position: static;
    display: inline-block;
    width: auto;
    min-width: 120px;
    height: auto;
    margin-bottom: 27px;
    padding: 8px 5px;
    -webkit-transform: translate(0);
            transform: translate(0);
    text-align: center;
    border-radius: 30px;
  }
}

.pageTaxKojin .introList-icon {
  line-height: 35px;
  position: absolute;
  top: 50%;
  right: 30px;
  display: inline-block;
  width: 35px;
  height: 35px;
  transition: all .3s;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  text-align: center;
  color: #333;
  border-radius: 50%;
  background-color: #f0f4f9;
}

@media (min-width: 992px) {
  .pageTaxKojin .introList-icon {
    line-height: 40px;
    position: static;
    width: 40px;
    height: 40px;
    -webkit-transform: translate(0);
            transform: translate(0);
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .introList {
    padding: 30px 0;
  }
}

.pageTaxKojin .headlineSection {
  position: relative;
  padding: 40px 20px;
}

.pageTaxKojin .headlineSection:after {
  position: absolute;
  bottom: -40px;
  left: 50%;
  width: 40px;
  height: 40px;
  content: '';
  -webkit-transform: translateX(-40px);
          transform: translateX(-40px);
  background: url("/lp/tax201910/images/section_corner.svg") no-repeat center center/contain;
}

.pageTaxKojin .headlineSection .ctaSection-btn {
  margin-bottom: 38px;
}

@media (min-width: 992px) {
  .pageTaxKojin .headlineSection .ctaSection-btn {
    margin-bottom: 100px;
  }
}

.pageTaxKojin .headlineSection.headlineSection01:after {
  content: none;
}

@media (min-width: 992px) {
  .pageTaxKojin .headlineSection.headlineSection01:after {
    content: '';
  }
}

.pageTaxKojin .headlineSection-inner {
  position: relative;
  padding-bottom: 34px;
  text-align: center;
  border: 2px solid #dd4658;
  border-radius: 5px;
}

.pageTaxKojin .headlineSection-inner:before, .pageTaxKojin .headlineSection-inner:after {
  position: absolute;
  right: 0;
  left: 0;
  width: calc(100% - 27px);
  height: 4px;
  margin: auto;
  content: '';
  background-color: #fff;
}

@media (min-width: 992px) {
  .pageTaxKojin .headlineSection-inner:before, .pageTaxKojin .headlineSection-inner:after {
    width: calc(100% - 63px);
  }
}

.pageTaxKojin .headlineSection-inner:before {
  top: -2px;
}

.pageTaxKojin .headlineSection-inner:after {
  bottom: -2px;
}

@media (min-width: 992px) {
  .pageTaxKojin .headlineSection-inner {
    padding-bottom: 29px;
    border-radius: 10px;
  }
}

.pageTaxKojin .headlineSection-number {
  font-size: 13px;
  line-height: 35px;
  display: inline-block;
  height: 35px;
  padding: 0 50px;
  -webkit-transform: translateY(-17px);
          transform: translateY(-17px);
  color: #fff;
  border-radius: 18px;
  background-color: #a61918;
}

@media (min-width: 992px) {
  .pageTaxKojin .headlineSection-number {
    font-size: 16px;
    line-height: 45px;
    height: 45px;
    padding: 0 56px;
    -webkit-transform: translateY(-28px);
            transform: translateY(-28px);
  }
}

.pageTaxKojin .headlineSection-title {
  font-size: 26px;
  font-weight: 700;
  line-height: 1.38462em;
  display: block;
  margin-bottom: 20px;
}

.pageTaxKojin .headlineSection-title span {
  position: relative;
  display: inline-block;
}

.pageTaxKojin .headlineSection-title span:after {
  position: absolute;
  z-index: -1;
  right: 0;
  bottom: 3px;
  left: 0;
  height: 9px;
  content: '';
  border-radius: 5px;
  background-color: #e8eef6;
}

@media (min-width: 992px) {
  .pageTaxKojin .headlineSection-title {
    font-size: 32px;
    display: block;
    margin-bottom: 29px;
  }
}

.pageTaxKojin .headlineSection-text {
  font-size: 17px;
  line-height: 1.41176em;
}

@media (min-width: 992px) {
  .pageTaxKojin .headlineSection-text {
    font-size: 24px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .headlineSection {
    padding-top: 80px;
    padding-bottom: 80px;
  }
}

.pageTaxKojin .graphSection {
  padding-top: 67px;
  padding-bottom: 50px;
  background-color: #f0f4f9;
}

.pageTaxKojin .graphSection-picture {
  display: block;
  margin-bottom: 20px;
  text-align: center;
}

@media (min-width: 992px) {
  .pageTaxKojin .graphSection-picture {
    margin-bottom: 28px;
  }
}

.pageTaxKojin .graphSection-title {
  font-size: 19px;
  margin-bottom: 30px;
  text-align: center;
  color: #333;
}

.pageTaxKojin .graphSection-title strong {
  font-size: 21px;
}

@media (min-width: 992px) {
  .pageTaxKojin .graphSection-title {
    font-size: 26px;
  }
}

.pageTaxKojin .graphSection-text {
  font-size: 13px;
  margin-top: 28px;
  margin-bottom: 53px;
  text-align: center;
}

@media (min-width: 992px) {
  .pageTaxKojin .graphSection-text {
    font-size: 15px;
    margin-bottom: 84px;
    padding-left: 10px;
    text-align: left;
  }
}

.pageTaxKojin .graphSection-desc {
  font-size: 13px;
  line-height: 1.6em;
  margin-top: 40px;
  text-align: center;
  letter-spacing: 2px;
}

@media (min-width: 992px) {
  .pageTaxKojin .graphSection-desc {
    font-size: 18px;
    margin-top: 80px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .graphSection {
    padding-top: 78px;
    padding-bottom: 112px;
  }
}

.pageTaxKojin .ctaSection {
  padding: 20px 15px;
}

.pageTaxKojin .ctaSection-btn {
  font-size: 16px;
  line-height: 1.6em;
  display: block;
  padding: 24px 30px 23px;
  text-align: center;
  color: #fff;
  background-color: #a61918;
}

@media (min-width: 992px) {
  .pageTaxKojin .ctaSection-btn {
    font-size: 0;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .ctaSection-text {
    font-size: 22px;
    display: inline-block;
    vertical-align: middle;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .ctaSection {
    padding-top: 42px;
    padding-right: 0;
    padding-bottom: 42px;
    padding-left: 0;
  }
}

.pageTaxKojin .section2Card {
  padding-top: 65px;
  padding-right: 15px;
  padding-bottom: 30px;
  padding-left: 15px;
  background-color: #f0f4f9;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-chart .section2-col:first-child .section2Table-picture {
    text-align: left;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-chart .section2-col:last-child .section2Table-picture {
    text-align: right;
  }
}

.pageTaxKojin .section2Card01 .section2Card-wrap {
  position: relative;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card01 .section2Card-check {
    display: inline-block;
    vertical-align: middle;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card01 .section2Card-notice {
    font-size: 14px;
    display: inline-block;
    padding: 10px 26px;
    vertical-align: middle;
  }
}

.pageTaxKojin .section2Card-picture {
  display: block;
  margin-bottom: 26px;
  position: relative;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-picture {
    margin-bottom: 50px;
  }
}

.pageTaxKojin .section2Card-inner {
  position: relative;
  padding: 37px 15px;
  border-radius: 5px;
  background-color: #fff;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-inner {
    padding: 35px 50px;
  }
}

.pageTaxKojin .section2Card-number {
  font-size: 17px;
  font-weight: bold;
  line-height: 38px;
  position: absolute;
  top: -17px;
  left: 50%;
  display: block;
  width: 38px;
  height: 38px;
  margin: 0 auto;
  text-align: center;
  color: #fff;
  border-radius: 50%;
  background-color: #667589;
  -webkit-transform: translateX(-50%);
  transform: translateX(-50%);
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-number {
    line-height: 45px;
    top: -24px;
    width: 45px;
    height: 45px;
  }
}

.pageTaxKojin .section2Card-icon {
  font-size: 17px;
  font-weight: bold;
  line-height: 41px;
  position: absolute;
  top: -17px;
  left: 50%;
  display: block;
  width: 38px;
  height: 38px;
  margin: 0 auto;
  text-align: center;
  color: #fff;
  border-radius: 50%;
  background-color: #667589;
  -webkit-transform: translateX(-50%);
  transform: translateX(-50%);
}

.pageTaxKojin .section2Card-heading {
  font-size: 20px;
  margin-bottom: 16px;
  text-align: center;
}

.pageTaxKojin .section2Card-heading-line {
  font-size: 18px;
  position: relative;
  display: block;
  text-align: center;
}

.pageTaxKojin .section2Card-heading-line:before {
  position: absolute;
  z-index: 1;
  top: 15px;
  left: 0;
  width: 100%;
  height: 1px;
  content: '';
  background-color: #d9dce1;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-heading-line:before {
    top: 19px;
  }
}

.pageTaxKojin .section2Card-heading-line .heading-line-inner {
  position: relative;
  z-index: 2;
  display: inline-block;
  min-width: 225px;
  padding: 0 20px;
  background-color: #fff;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-heading-line .heading-line-inner {
    min-width: 682px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-heading-line {
    font-size: 24px;
    margin-bottom: 15px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-heading {
    font-size: 24px;
    margin-bottom: 14px;
  }
}

.pageTaxKojin .section2Card-title {
  font-size: 22px;
  font-weight: 700;
  margin-bottom: 20px;
  text-align: center;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-title.section2Card-title01 {
    font-size: 24px;
    margin-bottom: 32px;
    padding-bottom: 0;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-title {
    font-size: 28px;
    margin-bottom: 44px;
  }
}

.pageTaxKojin .section2Card-slogan {
  font-size: 22px;
  font-weight: 700;
  line-height: 1.4;
  margin-bottom: 25px;
  text-align: center;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-slogan {
    font-size: 28px;
    line-height: 1.6;
    margin-bottom: 40px;
  }
}

.pageTaxKojin .section2Card-caption {
  font-size: 18px;
  font-weight: 700;
  margin-bottom: 25px;
  text-align: center;
}

.pageTaxKojin .section2Card-caption .caption-per {
  font-size: 20px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-caption .caption-per {
    font-size: 24px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-caption {
    font-size: 24px;
    margin-bottom: 42px;
  }
}

.pageTaxKojin .section2Card-picture {
  margin-right: auto;
  margin-left: auto;
  text-align: center;
}

.pageTaxKojin .section2Card-bottom {
  font-size: 13px;
  font-weight: 700;
  line-height: 1.4;
  text-align: center;
  letter-spacing: 2px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-bottom {
    font-size: 16px;
    line-height: 1.6;
  }
}

.pageTaxKojin .section2Card-check {
  font-size: 16px;
  line-height: 1.6;
  position: relative;
  display: block;
  margin-bottom: 20px;
  padding-left: 40px;
}

.pageTaxKojin .section2Card-check .icon-kojin-check-circle {
  font-size: 22px;
  position: absolute;
  top: 0;
  left: 0;
  color: #a61918;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-check .icon-kojin-check-circle {
    font-size: 27px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-check {
    font-size: 20px;
    margin-bottom: 0;
    padding-left: 50px;
  }
}

.pageTaxKojin .section2Card-notice {
  font-size: 13px;
  display: block;
  margin-top: 20px;
  margin-bottom: 20px;
  padding: 15px 10px;
  text-align: center;
  color: #a61918;
  border: 1px solid #a61918;
  border-radius: 62px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-notice {
    margin-bottom: 12px;
  }
}

.pageTaxKojin .section2Card-wrap {
  margin-top: 19px;
  margin-bottom: 30px;
  padding-top: 30px;
  padding-bottom: 30px;
  border-top: 1px solid #e0e3e7;
  border-bottom: 1px solid #e0e3e7;
}

.pageTaxKojin .section2Card-check-list {
  padding-left: 0;
}

.pageTaxKojin .section2Card-check-list-wrap {
  margin-top: 35px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-check-list-wrap {
    overflow: hidden;
    margin-top: 55px;
  }
}

.pageTaxKojin .section2Card-check-item {
  margin-bottom: 23px;
  padding-left: 13px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-check-item:last-child {
    margin-right: 0;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-check-item {
    float: left;
    margin-right: 38px;
  }
}

.pageTaxKojin .section2Card-check-link {
  font-size: 14px;
  line-height: 1.2;
  position: relative;
  padding-left: 16px;
  text-decoration: underline;
}

.pageTaxKojin .section2Card-check-link .icon-kojin-chevron-right {
  font-size: 10px;
  position: absolute;
  top: 0;
  left: 2px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-check-link .icon-kojin-chevron-right {
    font-size: 11px;
    top: 3px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-check-link {
    font-size: 16px;
  }
  .pageTaxKojin .section2Card-check-link:hover {
    text-decoration: none;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card {
    padding-top: 105px;
    padding-bottom: 120px;
  }
}

.pageTaxKojin .section2-symbol {
  font-size: 0;
  margin-bottom: 43px;
  text-align: center;
}

.pageTaxKojin .section2-symbol-rec-red {
  position: absolute;
  top: 50%;
  left: 0;
  display: inline-block;
  width: 13px;
  height: 13px;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  background-color: #a61918;
}

.pageTaxKojin .section2-symbol-rec-grey {
  position: absolute;
  top: 50%;
  left: 0;
  display: inline-block;
  width: 13px;
  height: 13px;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  background-color: #8c9aad;
}

.pageTaxKojin .section2-symbol-text {
  font-size: 14px;
  position: relative;
  display: inline-block;
  margin-right: 34px;
  padding-left: 22px;
  vertical-align: middle;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2-symbol-text {
    font-size: 15px;
    margin-right: 47px;
  }
}

.pageTaxKojin .section2-symbol-text:last-child {
  margin-right: 0;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2-symbol {
    margin-top: 48px;
  }
}

.pageTaxKojin .section2-row-noborder .section2-col {
  border: none;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2-row {
    font-size: 0;
    display: table;
    width: 100%;
    margin-bottom: 70px;
    text-align: center;
  }
}

.pageTaxKojin .section2-col {
  padding-bottom: 38px;
  border-top: 1px solid #d7d7d7;
}

.pageTaxKojin .section2-col:first-child {
  border: none;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2-col:first-child {
    padding-right: 35px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2-col:last-child {
    padding-left: 35px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2-col {
    display: table-cell;
    width: 50%;
    padding-bottom: 0;
    vertical-align: top;
    border-top: none;
    border-left: 1px solid #d7d7d7;
  }
}

.pageTaxKojin .section2Table {
  margin-top: 40px;
  padding-top: 27px;
  border-top: 1px solid #d7d7d7;
}

.pageTaxKojin .section2Table picture {
  display: block;
  margin-top: 21px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Table picture {
    margin-top: 38px;
  }
}

.pageTaxKojin .section2Table:first-child {
  margin-top: 0;
  border-top: none;
}

.pageTaxKojin .section2Table-notice {
  font-size: 18px;
  font-weight: 700;
  margin-bottom: 11px;
  text-align: center;
}

.pageTaxKojin .section2Table-notice .notice-text {
  padding: 0 2px;
  color: #a61918;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Table-notice {
    font-size: 24px;
    margin-bottom: 6px;
  }
}

.pageTaxKojin .section2Table-text {
  font-size: 16px;
  text-align: center;
}

.pageTaxKojin .section2Table-text .strong-text {
  font-size: 22px;
  padding: 0 5px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Table-text .strong-text {
    font-size: 32px;
  }
}

.pageTaxKojin .section2Table-text .unit-text {
  font-size: 16px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Table-text .unit-text {
    font-size: 23px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Table-text {
    font-size: 18px;
    line-height: 1.8;
    min-height: 53px;
    margin-bottom: 0;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Table {
    padding-top: 0;
  }
}

.pageTaxKojin table {
  width: 100%;
  margin-top: 11px;
  border-spacing: 0;
}

.pageTaxKojin table tr:last-child td:first-child {
  border-bottom-left-radius: 5px;
}

@media (min-width: 992px) {
  .pageTaxKojin table tr:last-child td:first-child {
    border-bottom-left-radius: 10px;
  }
}

.pageTaxKojin table tr:last-child td:last-child {
  border-bottom-right-radius: 5px;
}

@media (min-width: 992px) {
  .pageTaxKojin table tr:last-child td:last-child {
    border-bottom-right-radius: 10px;
  }
}

.pageTaxKojin table th {
  font-size: 16px;
  font-weight: 500;
  display: table-cell;
  padding: 11px 5px;
  text-align: center;
  color: #fff;
  border: 1px solid #e1e1e1;
  background-color: #a3adbc;
}

.pageTaxKojin table th:nth-child(1) {
  width: 183px;
  border-top-left-radius: 5px;
}

@media (min-width: 992px) {
  .pageTaxKojin table th:nth-child(1) {
    width: 195px;
    border-top-left-radius: 10px;
  }
}

.pageTaxKojin table th:nth-child(2) {
  width: calc(100% - 193px);
  border-top-right-radius: 5px;
}

@media (min-width: 992px) {
  .pageTaxKojin table th:nth-child(2) {
    border-top-right-radius: 10px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin table th {
    font-size: 18px;
    padding-top: 13px;
    padding-bottom: 13px;
  }
}

.pageTaxKojin table td {
  font-size: 14px;
  padding: 9px 5px;
  text-align: center;
  color: #565656;
  border-right: 1px solid #e1e1e1;
  border-bottom: 1px solid #e1e1e1;
  border-left: 1px solid #e1e1e1;
}

.pageTaxKojin table td:first-child {
  border-right: none;
}

.pageTaxKojin table td.section2Table-red {
  font-size: 19px;
  font-weight: 700;
  color: #a61918;
}

@media (min-width: 992px) {
  .pageTaxKojin table td.section2Table-red {
    font-size: 26px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin table td {
    font-size: 15px;
    padding-top: 7px;
    padding-bottom: 7px;
  }
}

.pageTaxKojin .section2QA {
  margin-top: 17px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-block {
    margin-bottom: 36px;
  }
}

.pageTaxKojin .section2QA-number {
  font-size: 26px;
  display: block;
  color: #516175;
  font-family: 'ArbutusSlab Regular';
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-number {
    font-size: 36px;
    line-height: 1;
    display: inline-block;
    vertical-align: bottom;
  }
}

.pageTaxKojin .section2QA-question {
  font-size: 16px;
  margin-bottom: 10px;
  color: #516175;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-question-text {
    line-height: 1.2;
    display: inline-block;
    padding-left: 30px;
    vertical-align: bottom;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-question {
    font-size: 20px;
    margin-bottom: 27px;
  }
}

.pageTaxKojin .section2QA-title {
  font-size: 14px;
  font-weight: 700;
  margin-top: 0;
  margin-bottom: 5px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-title {
    font-size: 18px;
    margin-bottom: 5px;
  }
}

.pageTaxKojin .section2QA-text {
  font-size: 13px;
}

.pageTaxKojin .section2QA-answer {
  display: table;
  width: 100%;
  margin-bottom: 30px;
}

.pageTaxKojin .section2QA-answer-icon {
  display: inline-block;
  width: 45px;
  height: 45px;
  text-align: center;
  color: #fff;
  border-radius: 50%;
  background-color: #667589;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-answer-icon {
    width: 74px;
    height: 74px;
  }
}

.pageTaxKojin .section2QA-answer-icon i {
  font-size: 20px;
  line-height: 45px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-answer-icon i {
    font-size: 34px;
    line-height: 74px;
    margin-left: 8px;
  }
}

.pageTaxKojin .section2QA-answer-left {
  display: table-cell;
  width: 59px;
  text-align: center;
  vertical-align: top;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-answer-left {
    width: 92px;
    vertical-align: middle;
  }
}

.pageTaxKojin .section2QA-answer-content {
  display: table-cell;
  width: calc(100% - 59px);
  padding-left: 5px;
  vertical-align: middle;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-answer-content {
    width: calc(100% - 92px);
    vertical-align: middle;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-answer {
    margin-bottom: 16px;
    padding-left: 89px;
  }
}

.pageTaxKojin .section2QA-check {
  margin-bottom: 22px;
}

.pageTaxKojin .section2QA-check:last-child {
  margin-bottom: 0;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-check span {
    font-size: 15px;
  }
}

.pageTaxKojin .section2QA-check .icon-kojin-check-circle {
  font-size: 25px;
  display: inline-block;
  width: 42px;
  vertical-align: top;
  color: #a61918;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-check .icon-kojin-check-circle {
    font-size: 28px;
    width: 47px;
  }
}

.pageTaxKojin .section2QA-check-text {
  font-size: 16px;
  display: inline-block;
  width: calc(100% - 42px);
  vertical-align: top;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-check-text {
    font-size: 20px;
    width: calc(100% - 47px);
  }
}

.pageTaxKojin .section2QA-btn {
  font-size: 13px;
  line-height: 1.4;
  position: relative;
  display: inline-block;
  display: block;
  padding: 15px 36px 15px 28px;
  text-align: left;
  border: 1px solid #8591a1;
  border-radius: 100px;
}

.pageTaxKojin .section2QA-btn-wrap {
  padding: 0 7px;
  text-align: center;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-btn-wrap {
    margin-top: 53px;
  }
}

.pageTaxKojin .section2QA-btn .icon-kojin-arrow-right {
  font-size: 8px;
  position: absolute;
  top: 50%;
  right: 19px;
  color: #a61918;
  -webkit-transform: translateY(-50%);
  transform: translateY(-50%);
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-btn .icon-kojin-arrow-right {
    font-size: 12px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2QA-btn {
    font-size: 16px;
    display: inline-block;
    margin: 0 auto;
    padding: 12px 124px 12px 45px;
    transition: all .3s;
    text-align: center;
  }
  .pageTaxKojin .section2QA-btn:hover {
    opacity: .8;
    -ms-filter: "progid:DXImageTransform.Microsoft.Alpha(Opacity=80)";
  }
}

@media (max-width: 360px) {
  .pageTaxKojin .section2QA-btn {
    font-size: 11px;
    padding-left: 15px !important;
  }
}

.pageTaxKojin .section2Tip {
  margin-bottom: 30px;
}

.pageTaxKojin .section2Tip-inner {
  padding: 17px 19px;
  border: 1px solid #d9e0e9;
  border-radius: 5px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-inner {
    padding: 22px 36px;
  }
}

.pageTaxKojin .section2Tip-label {
  font-size: 11px;
  font-weight: normal;
  display: inline-block;
  min-width: 50px;
  padding: 4px 10px;
  text-align: center;
  color: #fff;
  border-radius: 24px;
  background-color: #667589;
}

.pageTaxKojin .section2Tip-label-wrap {
  margin-bottom: 11px;
  text-align: center;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-label-wrap {
    position: absolute;
    left: 0;
    display: inline-block;
    margin-bottom: 0;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-label {
    font-size: 15px;
    min-width: 73px;
    padding: 4px 10px;
  }
}

.pageTaxKojin .section2Tip-title {
  font-size: 13px;
  line-height: 1.8;
  margin-bottom: 18px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-title {
    font-size: 16px;
    line-height: 1.6;
    margin-bottom: 23px;
  }
}

.pageTaxKojin .section2Tip-header {
  font-size: 14px;
  font-weight: 700;
  line-height: 1.6;
  margin-bottom: 18px;
  padding-bottom: 13px;
  text-align: center;
  border-bottom: 1px solid #d9dce1;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-header {
    font-size: 18px;
    position: relative;
    margin-bottom: 22px;
    padding-bottom: 22px;
  }
}

.pageTaxKojin .section2Tip-list {
  padding: 0;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-list {
    margin-bottom: 26px;
    padding-left: 20px;
  }
}

.pageTaxKojin .section2Tip-item {
  font-size: 13px;
  line-height: 1.6;
  position: relative;
  margin-bottom: 12px;
  padding-left: 20px;
}

.pageTaxKojin .section2Tip-item .icon-kojin-check {
  font-size: 8px;
  position: absolute;
  top: 5px;
  left: 0;
  color: #a61918;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-item {
    font-size: 16px;
    padding-left: 27px;
  }
}

.pageTaxKojin .section2Tip-red {
  position: absolute;
  top: 0;
  left: 0;
  color: #a61918;
}

.pageTaxKojin .section2Tip-text {
  font-family: 'NotoSansCJKjp Regular';
  font-size: 11px;
  line-height: 1.4;
  position: relative;
  padding-left: 17px;
  text-decoration: underline;
  color: #000;
}

.pageTaxKojin .section2Tip-text .icon-kojin-chevron-right {
  position: absolute;
  top: 0;
  left: 0;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-text .icon-kojin-chevron-right {
    left: 20px;
    margin-right: 14px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-text {
    font-size: 14px;
    padding-left: 47px;
  }
  .pageTaxKojin .section2Tip-text:hover {
    text-decoration: none;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip {
    margin-bottom: 40px;
  }
}

.ctaSection {
  padding: 2px 30px;
  text-align: center;
  background-color: #fff;
}

@media (min-width: 992px) {
  .ctaSection-text {
    display: inline-block;
    padding: 0 24px;
    vertical-align: middle;
  }
}

@media (min-width: 992px) {
  .ctaSection {
    transition: all .3s;
  }
  .ctaSection:hover {
    cursor: pointer;
    opacity: .8;
    -ms-filter: "progid:DXImageTransform.Microsoft.Alpha(Opacity=80)";
  }
}

.ctaSection-btn {
  font-size: 16px;
  line-height: 1.4;
  color: #fff;
  background-color: #a61918;
}

.ctaSection-btn .icon-kojin-home {
  font-size: 30px;
  display: block;
  margin-bottom: 13px;
}

@media (min-width: 992px) {
  .ctaSection-btn .icon-kojin-home {
    font-size: 38px;
    display: inline-block;
    margin-top: 0;
    margin-bottom: 0;
    vertical-align: middle;
  }
}

.ctaSection-btn .icon-kojin-arrow-right {
  font-size: 14px;
  display: block;
  margin-top: 12px;
}

@media (min-width: 992px) {
  .ctaSection-btn .icon-kojin-arrow-right {
    display: inline-block;
    margin-top: 0;
    margin-bottom: 0;
    vertical-align: middle;
  }
}

.listConversion02 .render {
  text-transform: uppercase;
}

.listConversion02 li {
  width: 100%;
  margin-bottom: 30px;
}

.listConversion02 li:last-child {
  margin-bottom: 0;
}

@media (min-width: 992px) {
  .listConversion02 li {
    width: 47%;
    margin-bottom: 0;
  }
}

/* point03 */

.pageTaxKojin .text-center {
  text-align: center;
}

.pageTaxKojin .text-right {
  text-align: right;
}

.pageTaxKojin .color-red {
  color: #a61918;
}

.pageTaxKojin .mb-small {
  margin-bottom: 20px;
}

.pageTaxKojin .mb-xsmall {
  margin-bottom: 10px;
}

@media (min-width: 992px) {
  .pageTaxKojin .mb-small {
    margin-bottom: 30px;
  }
}

.pageTaxKojin .section2Tip-inner.pd-large {
  padding: 20px 4%;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-inner.pd-large {
    padding: 30px 36px;
  }
}

.pageTaxKojin .section2Card-title02 {
  color: #241C21;
  font-size: 22px;
  font-weight: 700;
  margin-bottom: 10px;
}

.pageTaxKojin .section2Card-title02 span {
	font-size: .782em;
}

@media (max-width: 350px) {
  .pageTaxKojin .section2Card-title02 span {
    font-size: .65em;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-title02 {
    font-size: 28px;
  }
}

.pageTaxKojin .section2Tip-title02 {
  color: #241C21;
	font-size: 13px;
	font-weight: 700;
	line-height: 1.6;
  letter-spacing: .075em;
	margin-bottom: 5px;
}

.pageTaxKojin .section2Tip-title02.text-center {
  margin-bottom: 10px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-title02 {
    font-size: 16px;
  }
}

.pageTaxKojin .section2Tip-title03 {
  color: #241C21;
	font-size: 13px;
	line-height: 1.6;
	margin-bottom: 20px;
	padding: 10px 15px;
	border: solid 1px #929A9F;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-title03 {
    font-size: 14px;
  }
}

.pageTaxKojin .section2Tip-box-deduction dl {
	border: solid 1px #ECF1F7;
	border-radius: 8px;
	width: 100%;
	font-size: 13px;
  margin: 0 auto;
}

.pageTaxKojin .section2Tip-box-deduction-plus {
	background: url("../images/point3_img_plus.png") no-repeat center center;
	height: 24px;
  margin: 8px 0;
}

.pageTaxKojin .section2Tip-box-deduction dl > * {
	padding: 10px 15px;
  margin: 0;
}

.pageTaxKojin .section2Tip-box-deduction dl dd {
	background: #ECF1F7;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-box-deduction dl {
    display: table;
    table-layout: fixed;
    border: solid 1px #ECF1F7;
    border-radius: 8px;
    width: 100%;
    font-size: 16px;
  }
  
  .pageTaxKojin .section2Tip-box-deduction dl > * {
    display: table-cell;
    vertical-align: middle;
  }
  
  .pageTaxKojin .section2Tip-box-deduction-plus {
    margin: 18px 0;
  }
  
  .pageTaxKojin .section2Tip-box-deduction dl dt {
    width: 166px;	
  }
}

.pageTaxKojin .section2Tip-text-asterisk {
  font-size: 12px;
  text-align: right;
  margin: 5px 0 10px;
}

@media (max-width: 350px) {
  .pageTaxKojin .section2Tip-text-asterisk {
    font-size: 11px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-text-asterisk {
    font-size: 14px;
  }
}

.pageTaxKojin .section2Tip-box-deduction02 {
	border-radius: 8px;
	background: #ECF1F7;
	padding: 10px 15px;
  margin-bottom: 20px;
}

.pageTaxKojin .section2Tip-box-deduction02 dl {
	display: table;
	table-layout: fixed;
	margin: 0 auto;
	font-size: 13px;
}

.pageTaxKojin .section2Tip-box-deduction02 dl > * {
	display: table-cell;
	vertical-align: middle;
  width: 7em;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-box-deduction02 {
    margin-bottom: 48px;
  }
  
  .pageTaxKojin .section2Tip-box-deduction02 dl {
    font-size: 16px;
  }
}

.pageTaxKojin .section2Card-picture.mb-small {
  margin-bottom: 20px;
}

.pageTaxKojin .section2Card-picture.mb-xsmall {
  margin-bottom: 10px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-picture.mb-small {
    margin-bottom: 30px;
  }
}

.pageTaxKojin .section2Card-table {
  margin-bottom: 20px;
  position: relative;
}

.pageTaxKojin .section2Card-table.mb-small {
  margin-bottom: 10px;
}

@media (min-width: 992px) {
 .pageTaxKojin .section2Card-table {
    margin-bottom: 30px;
  }
}

.pageTaxKojin .section2Card-table .section2Card-table-inner {
  overflow-x: auto; 
}

.pageTaxKojin .section2Card-table table {
  width: 100%;
	margin: 0;
	table-layout: fixed;
	border-collapse: separate;
	border-spacing: 0;
	empty-cells: show;
  border-top: 1px solid #e1e1e1;
  border-right: 1px solid #e1e1e1;
  border-radius: 5px;
}

.pageTaxKojin .section2Card-table .section2Card-table-inner table {
  width: 100%;
}

.pageTaxKojin .section2Card-table th {
  font-size: 12px;
  font-weight: 700;
  line-height: 1.1;
	text-align: center;
  vertical-align: middle;
	background: #8C9AAD;
  color: #fff;
	padding: 13px 2px;
  border: none;
  border-left: 1px solid #e1e1e1;
  border-bottom: 1px solid #e1e1e1;
}

.pageTaxKojin .section2Card-table td {
  font-size: 12px;
  font-weight: 700;
  line-height: 1.1;
	text-align: center;
  vertical-align: middle;
	background: #ECF1F7;
	padding: 13px 2px;
  border: none;
  border-left: 1px solid #e1e1e1;
  border-bottom: 1px solid #e1e1e1;
  position: relative;
}

.pageTaxKojin .section2Card-table tr:nth-child(even) td {
	background: #D4DDE9;
}

.pageTaxKojin .section2Card-table th:nth-child(1) {
  width: auto;
  border-top-left-radius: 0;
}

.pageTaxKojin .section2Card-table tr:nth-child(1) th:nth-child(1) {
  width: 50px;
  padding: 3px 0;
  border-top-left-radius: 5px;
}

.pageTaxKojin .section2Card-table tr:nth-child(1) th:last-child {
  border-top-right-radius: 5px;
}

.pageTaxKojin .section2Card-table tr:last-child th:nth-child(1) {
  border-bottom-left-radius: 5px;
}

.pageTaxKojin .section2Card-table th .text-small,
.pageTaxKojin .section2Card-table td .text-small {
  font-size: 10px;
}

.pageTaxKojin .section2Card-table th .text-small {
  font-weight: normal;
}

.pageTaxKojin .section2Card-table td .text-msmall {
  font-size: 12px;
}

.pageTaxKojin .section2Card-table td.pd-small {
  padding: 3px 5px;
}

.pageTaxKojin .section2Card-table td.pd-small .text-small {
  display: inline-block;
}

.pageTaxKojin .section2Card-table td.line-red::before {
  content: "";
  display: block;
  border-radius: 3px;
  border: solid 1px #E03D46;
  position: absolute;
  top: 0;
  left: 0;
  right: 0;
  bottom: 0;  
}

.pageTaxKojin .section2Card-table th:nth-child(2) {
  width: auto;
  border-top-right-radius: 0;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-table table {
    border-radius: 10px;
  }
  
  .pageTaxKojin .section2Card-table th {
    font-size: 14px;
  }

  .pageTaxKojin .section2Card-table td {
    font-size: 14px;
  }
  
  .pageTaxKojin .section2Card-table tr:nth-child(1) th:nth-child(1) {
    width: 70px;
    border-top-left-radius: 10px;
  }
  
  .pageTaxKojin .section2Card-table tr:nth-child(1) th:last-child {
    border-top-right-radius: 10px;
  }
  
  .pageTaxKojin .section2Card-table td.line-red::before {
    border-radius: 5px;
  }
}

.pageTaxKojin .section2Card-table-unit {
	text-align: right;
  margin-bottom: 2px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-table-unit {
    position: absolute;
    top: -20px;
    right: 8px;
  }
}

.pageTaxKojin .section2Tip-list01 {
  margin: 0 0 20px;
  padding: 0;
  list-style: none;
  letter-spacing: -1em;
}

.pageTaxKojin .section2Tip-list01 li {
  display: inline-block;
  width: 100%;
  margin: 10px 0 0;
  padding: 10px 0;
  color: #fff;
  background: #a61918;
  border-radius: 8px;
  font-size: 14px;
  font-weight: 700;
  text-align: center;
  letter-spacing: .075em;
}

.pageTaxKojin .section2Tip-list01 li:nth-child(3n+1) {
  margin-top: 0;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-list01 {
    margin: 0 0 50px;
  }
  
  .pageTaxKojin .section2Tip-list01 li {
    font-size: 16px;
    width: 30%;
    padding: 12px 0;
    margin: 0 0 0 5%;
  }
  
  .pageTaxKojin .section2Tip-list01 li:nth-child(3n+1) {
    margin-left: 0;
  }
}

.pageTaxKojin .section2Tip-text-source {
  font-size: 13px;
}

.pageTaxKojin .section2Tip-text-source a {
  text-decoration: underline;
  color: #931378;
}

.pageTaxKojin .section2Tip-text-total {
  font-size: 15px;
  font-weight: 700;
  letter-spacing: .075em;
  margin: 5px 0 30px;
  color: #000;
  text-align: right;
}

.pageTaxKojin .section2Tip-text-total span {
  display: inline-block;
  padding: 0 0 3px 5px;
  border-bottom: solid 1px #231815;
    
}

@media (max-width: 350px) {
  .pageTaxKojin .section2Tip-text-total {
    letter-spacing: .01em;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-text-total {
    font-size: 20px;
  }
}

.pageTaxKojin .section2Tip-text-supplement {
  margin: 10px 0;
  padding: 0;
  list-style: none;
}

.pageTaxKojin .section2Tip-text-supplement li {
  margin: 10px 0;
  padding: 0;
  font-size: 11px;
  color: #515457;
}

.pageTaxKojin .section2Tip-text-supplement li {
  margin: 0;
  padding: 0 0 0 2em;
  text-indent: -2em;
}

.pageTaxKojin .section2Card-note {
  font-size: 13px;
  line-height: 1.6;
  margin-top: 20px; 
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-note {
    text-align: center;
    font-size: 16px;
    margin-top: 50px; 
  }
}

/* news01 */

.pageTaxKojin .headlineSection-title-icon {
  font-size: 14px;
  font-weight: 700;
  line-height: 1.38462em;
  letter-spacing: .1em;
  text-align: center;
  margin-bottom: 20px;
}

.pageTaxKojin .headlineSection-title-icon span {
  background: #fff;
  color: #a61918;
  border: solid 1px #a61918;
  display: inline-block;
  padding: 12px 40px;
  border-radius: 50px;
}

@media (min-width: 992px) {
  .pageTaxKojin .headlineSection-title-icon {
    font-size: 16px;
    margin-bottom: 20px;
  }
}

.pageTaxKojin .headlineSection-title02 {
  font-size: 20px;
  font-weight: 700;
  line-height: 1.38462em;
  letter-spacing: .05em;
  text-align: center;
  margin-bottom: 20px;
}

.pageTaxKojin .headlineSection-title02 span {
  font-size: 26px;
  position: relative;
  display: inline-block;
}
.pageTaxKojin .headlineSection-title02 span.mb {
  margin-bottom: 15px;
}

.pageTaxKojin .headlineSection-title02 span::after {
  position: absolute;
  z-index: -1;
  right: -2px;
  bottom: -2px;
  left: -2px;
  height: 9px;
  content: '';
  border-radius: 5px;
  background-color: #e8eef6;
}

@media (min-width: 992px) {
  .pageTaxKojin .headlineSection-title02 {
    font-size: 26px;
    margin-bottom: 29px;
  }
  
  .pageTaxKojin .headlineSection-title02 span {
    font-size: 32px;
    margin-bottom: 15px;
  }
}

.pageTaxKojin .section2Tip-title04 {
  font-size: 12px;
  font-weight: 700;
  margin-bottom: 5px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-title04 {
    font-size: 14px;
  }
}

.pageTaxKojin .section2Card-table02 table {
  width: 100%;
	margin: 0 0 5px;
	table-layout: fixed;
	border-collapse: separate;
	border-spacing: 0;
	empty-cells: show;
  border-top: 1px solid #e1e1e1;
  border-right: 1px solid #e1e1e1;
  border-radius: 5px;
}

.pageTaxKojin .section2Card-table02 th {
  font-size: 12px;
  font-weight: 400;
  line-height: 1.5;
	text-align: left;
  vertical-align: middle;
	background: #a3adbc;
  color: #fff;
	padding: 10px 5px;
  border: none;
  border-left: 1px solid #e1e1e1;
  border-bottom: 1px solid #e1e1e1;
  word-break: break-all;
}

.pageTaxKojin .section2Card-table02 thead th {
  text-align: center;
}

.pageTaxKojin .section2Card-table02 tbody th {
  background: #ECF1F7;
  color: #333;
}

.pageTaxKojin .section2Card-table02 td {
  font-size: 12px;
  font-weight: 400;
  line-height: 1.5;
	text-align: left;
  vertical-align: middle;
	/*background: #ECF1F7;*/
	padding: 10px 5px;
  border: none;
  border-left: 1px solid #e1e1e1;
  border-bottom: 1px solid #e1e1e1;
  position: relative;
  word-break: break-all;
}


.pageTaxKojin .section2Card-table02 th:nth-child(1) {
  width: 60px;
  border-top-left-radius: 0;
}

.pageTaxKojin .section2Card-table02  th:nth-child(2) {
  width: auto;
  border-top-right-radius: 0;
}

.pageTaxKojin .section2Card-table02 tr:last-child td:last-child {
  border-bottom-right-radius: 0;
}

.pageTaxKojin .section2Card-table02 thead tr:nth-child(1) th:nth-child(1) {
  
  border-top-left-radius: 5px;
}

.pageTaxKojin .section2Card-table02 thead tr:nth-child(1) th:last-child {
  width: 60px;
  border-top-right-radius: 5px;
}

.pageTaxKojin .section2Card-table02 tr:nth-child(1) td:last-child {
  border-bottom-right-radius: 5px;
}

.pageTaxKojin .section2Card-table02 tbody tr:last-child th:nth-child(1) {
  border-bottom-left-radius: 5px;
}

.text-indent01 {
  padding-left: 1em;
  text-indent: -1em;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Card-table02 table {
    border-radius: 10px;
  }
  .pageTaxKojin .section2Card-table02 th {
    font-size: 16px;
    padding: 13px 10px;
  }

  .pageTaxKojin .section2Card-table02 td {
    font-size: 16px;
    padding: 13px 10px;
  }
  
  .pageTaxKojin .section2Card-table02 th:nth-child(1) {
    width: 140px;
  }

  .pageTaxKojin .section2Card-table02 thead tr:nth-child(1) th:nth-child(1) {
    border-top-left-radius: 10px;
  }

  .pageTaxKojin .section2Card-table02 thead tr:nth-child(1) th:last-child {
    width: 130px;
    border-top-right-radius: 10px;
  }

  .pageTaxKojin .section2Card-table02  tr:nth-child(1) td:last-child {
    border-bottom-right-radius: 10px;
  }

  .pageTaxKojin .section2Card-table02 tbody tr:last-child th:nth-child(1) {
    border-bottom-left-radius: 10px;
  }
}


.pageTaxKojin .section2Tip-box-deduction03 {
	border-radius: 8px;
	background: #ECF1F7;
	padding: 10px 15px;
  margin-bottom: 10px;
  font-size: 14px;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-box-deduction03 {
    font-size: 16px;
  }
}

.pageTaxKojin .section2Tip-text-asterisk-ul {
  margin: 0 0 10px;
  padding: 0;
  list-style: none;
}

.pageTaxKojin .section2Tip-text-asterisk-ul li,
.pageTaxKojin .section2Tip-text-asterisk-l {
  font-size: 12px;
  margin: 5px 0;
  padding: 0 0 0 1em;
  text-indent: -1em;
}

@media (max-width: 350px) {
  .pageTaxKojin .section2Tip-text-asterisk-ul li,
  .pageTaxKojin .section2Tip-text-asterisk-l {
    font-size: 11px;
  }
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-text-asterisk-ul li,
  .pageTaxKojin .section2Tip-text-asterisk-l {
    font-size: 14px;
  }
}

.pageTaxKojin .section2Tip-border-ul {
  margin: 0 0 10px;
  padding: 10px 15px 15px;
  list-style: none;
  border: dotted 1px #a3adbc;
}

.pageTaxKojin .section2Tip-border-ul li {
  font-size: 14px;
  margin: 5px 0;
  padding: 0 0 0 1em;
  text-indent: -1em;
}

@media (min-width: 992px) {
  .pageTaxKojin .section2Tip-border-ul li {
    font-size: 16px;
  }
}

.section2Tip-body > *:last-child {
  margin-bottom: 0;
}

/* footer */

#mainFooter .copyright {
  margin: 11px 0;
}

@media (min-width: 992px) {
  #mainFooter .copyright {
    margin-right: 30px;
  }
}