@charset "UTF-8";

.pc-hidden {
  display: none;
}
.sp-hidden {
  display: block;
}
.FloatBnr_link-v1 > li > a {
  text-decoration: none;
}
.mod_section.type-tax {
  padding-bottom: 85px;
}
.tax-heading-lv2 {
  margin-top: 40px;
  margin-bottom: 20px;
  color: #333;
  font-size: 24px;
  font-weight: bold;
  text-align: center;
}
.tax-heading-lv3 {
  padding: 30px 0 38px;
  border-top: 1px solid #cccccc;
  color: #73011a;
  font-size: 26px;
  font-weight: bold;
  text-align: center;
}
.tax-text {
  color: #333;
  font-size: 18px;
  line-height: 1.5;
}
.tax-al-right {
  text-align: right;
}
.tax-section {
  margin-top: 36px;
}
.tax-section-v2 {
  margin-top: 60px;
}
.tax-section-v3 {
  margin-top: 50px;
}
.tax-heading-img {
  text-align: center;
}
.tax-img {
  margin-top: 38px;
  text-align: center;
}
.tax-img img {
  width: 100%;
  height: auto;
}
.text-bold {
  font-weight: bold;
}
.tax-box-layout {
  margin-top: 30px;
  padding: 40px 40px 30px;
  border: 1px solid #ccc;
}
.tax-box-layout .box_title {
  color: #73011a;
  font-size: 20px;
  font-weight: bold;
}
.tax-emphasis-box {
  margin: 40px 0 30px;
  padding: 15px 1em;
  background: #fbecec;
  text-align: center;
}
.tax-emphasis-box .emphasis_box_text {
  color: #333;
  font-size: 18px;
  font-weight: bold;
  line-height: 1.7;
}
.tax-emphasis-box .emphasis_box_text > strong {
  color: #73011a;
  font-size: 24px;
}
.tax-text > sup,
.tax-emphasis-box .emphasis_box_text > sup {
  color: #333;
  font-size: 10px;
  font-weight: normal;
  vertical-align: super;
}
.tax-colmun-list {
  display: -webkit-flex;
  display: flex;
  -webkit-flex-flow: row wrap;
  flex-flow: row wrap;
  -webkit-justify-content: space-between;
  justify-content: space-between;
  margin-top: 26px;
}
.tax-colmun-list > li {
  position: relative;
  width: calc(((100% - 40px) / 2) - 24px);
  padding-left: 24px;
  font-size: 18px;
  line-height: 1.7;
}
.tax-colmun-list > li > .list_icon {
  position: absolute;
  top: 0;
  left: 0;
  color: #73011a;
  font-weight: bold;
}
.tax-notes-list {
  margin-top: 18px;
}
.tax-notes-list > li {
  position: relative;
  padding-left: 34px;
  font-size: 15px;
  line-height: 1.7;
}
.tax-notes-list > li > .list_icon {
  position: absolute;
  top: 0;
  left: 0;
}
.ex_linkbtn.type-tax {
  margin-top: 30px;
  text-align: center;
}
.ex_linkbtn.type-tax > a {
  display: inline-block;
  width: auto;
  padding: 20px 57px;
}

@media only screen and (max-device-width: 1280px) and (max-width: 640px) {
  .pc-hidden {
    display: block;
  }
  .sp-hidden {
    display: none;
  }
  .mod_section.type-tax {
    margin: 0 15px;
    padding-bottom: 38px;
  }
  .tax-heading-lv2 {
    margin-top: 30px;
    margin-bottom: 15px;
    font-size: 17px;
  }
  .tax-heading-lv3 {
    padding: 17px 0 30px;
    font-size: 21px;
    line-height: 1.3;
  }
  .tax-text {
    font-size: 15px;
    line-height: 1.7;
  }
  .tax-text + .tax-text {
    margin-top: 3px;
  }
  .tax-section {
    margin-top: 25px;
  }
  .tax-section-v2 {
    margin-top: 40px;
  }
  .tax-section-v3 {
    margin-top: 35px;
  }
  .tax-img {
    margin-top: 25px;
  }
  .tax-box-layout {
    margin-top: 20px;
    padding: 20px 16px 22px;
  }
  .tax-box-layout .box_title {
    font-size: 18px;
  }
  .tax-emphasis-box {
    margin: 20px 0;
    padding: 10px 1em;
  }
  .tax-emphasis-box .emphasis_box_text {
    font-size: 16px;
  }
  .tax-emphasis-box .emphasis_box_text > strong {
    font-size: 21px;
  }
  .tax-text > sup,
  .tax-emphasis-box .emphasis_box_text > sup {
    font-size: 10px;
  }
  .tax-colmun-list {
    display: block;
    margin-top: 20px;
  }
  .tax-colmun-list > li {
    position: relative;
    width: calc(100% - 20px);
    padding-left: 20px;
    font-size: 15px;
  }
  .tax-notes-list {
    margin-top: 15px;
  }
  .tax-notes-list > li {
    padding-left: 30px;
    font-size: 13px;
  }
  .ex_linkbtn.type-tax {
    margin-top: 30px;
    text-align: center;
  }
  .ex_linkbtn.type-tax > a {
    display: inherit;
    width: auto;
    padding: 20px 5px 20px 0;
    font-size: 14px;
  }
}