#body-0026002-095 {
  font-family: "BIZ UDPGothic";
  color: #000;
}

html {
  scroll-behavior: smooth;
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }
}

/* =========================
  汎用ユーティリティ
========================= */
.dis-pc {
  display: block;
}

.dis-sp {
  display: none;
}

.underline {
  text-decoration: underline;
}

.center {
  text-align: center;
  vertical-align: middle !important;
}

.indent-20 {
  margin-left: 20px;
}

.text-link {
  color: #156082;
  text-decoration: underline;
}

.note-mark {
  position: relative;
  top: -4px;
  font-size: 10px;
}

.note-text-sm {
  margin: 0;
  font-size: 14px;
}

.table-outline {
  border: 1px solid #000;
}

.table-head {
  background-color: #eef4ff;
}

.table-head-narrow {
  min-width: 30px;
}

/* =========================
  共通見出し・共通本文
========================= */
.common-title {
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 10px;
  margin: 20px 0;
}

.common-title .line {
  flex: 1;
  height: 3px;
  background: #555;
}

.common-title h3 {
  margin: 0;
  padding: 0;
  border: none;
}

.common-title h3 strong {
  display: inline-block;
  margin: 0 8px;
  font-size: 24px;
  font-weight: bold;
  text-shadow:
    -1px -1px 0 #fff,
    1px -1px 0 #fff,
    -1px 1px 0 #fff,
    1px 1px 0 #fff;
}

.common-text {
  padding: 24px 32px;
  font-size: 16px;
  background-color: rgba(255, 255, 255, 0.8);
  border-radius: 25px;
}

.common-text .text-flex {
  display: flex;
  align-items: center;
  justify-content: space-between;
}

.common-text .text-flex p {
  font-size: 18px;
}

.common-text .text-flex img {
  height: 41px;
}

.common-text .list-text {
  display: flex;
  font-size: 14px;
}

.common-text .list-text span {
  flex-shrink: 0;
  width: 40px;
}

/* =========================
  ヘッダー
========================= */
#body-0026002-095 .site-header {
  position: fixed;
  top: 0;
  left: 0;
  z-index: 99;
  width: 100%;
  height: auto;
  padding: 8px 40px;
  background: #fff;
}

#body-0026002-095 .header-inner {
  display: flex;
  align-items: center;
  margin: auto;
}

#body-0026002-095 .header-title {
  flex: 0 0 auto;
  font-size: 18px;
  line-height: 20px;
  color: #000;
}

#body-0026002-095 .header-title span {
  display: block;
  font-weight: 500;
  text-align: center;
}

#body-0026002-095 .header-nav {
  display: flex;
  flex: 1 1 auto;
  justify-content: space-between;
  margin: 0 auto;
  max-width: 980px;
}

#body-0026002-095 .header-nav a {
  position: relative;
  padding: 4px 20px;
  font-size: 18px;
  line-height: 22px;
  color: #457885;
  text-decoration: underline;
}

#body-0026002-095 .header-nav a:hover,
#body-0026002-095 .header-nav a.active {
  color: #fff;
  text-decoration: none;
  background: #156082;
  border-radius: 20px;
}

#body-0026002-095 .header-logo {
  display: flex;
  flex: 0 0 auto;
  align-items: center;
}

#body-0026002-095 .header-logo img {
  height: 56px;
}

.scroll-target {
  scroll-margin-top: 80px;
}

/* =========================
  ファーストビュー
========================= */
.fv-section {
  position: relative;
  width: 100%;
  height: 500px;
  margin-top: 56px;
  overflow: hidden;
  background-image: url("../img/top-bk.png");
  background-position: center;
  background-repeat: no-repeat;
  background-size: cover;
}

.fv-section::before {
  display: block;
  content: "";
}

.hero-banner {
  position: absolute;
  top: 50%;
  left: 50%;
  width: 100%;
  max-width: 1280px;
  padding: 0 20px;
  box-sizing: border-box;
  text-align: center;
  transform: translate(-50%, -50%);
}

.hero-banner h1 {
  margin: 0;
  line-height: 1;
}

.hero-banner h1 img {
  display: block;
  max-width: 100%;
  height: auto;
  margin: 0 auto;
}

.circle-btn {
  position: absolute;
  right: max(calc((100vw - 1280px) / 2 + 20px), 20px);
  bottom: 40px;
  display: block;
}

.circle-btn img {
  max-width: 240px;
  width: 20vw;
  height: auto;
  display: block;
  transition: opacity 0.2s ease, transform 0.2s ease;
}

.circle-btn:hover img {
  opacity: 0.8;
}

/* =========================
  トップ導線グリッド
========================= */
.grid-section {
  display: flex;
  flex-wrap: wrap;
  gap: 40px;
  width: 100%;
  max-width: 1280px;
  margin: 30px auto 0;
  box-sizing: border-box;
}

.grid-item {
  display: flex;
  flex: 0 1 calc((100% - 80px) / 3);
  flex-direction: column;
  align-items: center;
}

.detail-btn {
  display: block;
}

.detail-btn img {
  display: block;
  width: 100%;
  height: auto;
  cursor: pointer;
  transition: opacity 0.2s ease, transform 0.2s ease;
}

.detail-btn:hover img {
  opacity: 0.8;
}

/* =========================
  メインコンテンツ共通
========================= */
.title-box {
  padding: 22px 0;
  text-align: center;
}

.main-img {
  width: auto;
  height: 80px;
}

.main-img.main-img1 {
  width: auto;
  height: 76px;
}

.main-content a img {
  transition: opacity 0.2s ease, transform 0.2s ease;
}

.main-content a:hover img {
  opacity: 0.8;
}

.main-content #exceptions,
.main-content #removal {
  padding: 2em 0;
  background: url(../img/ppt-pattern-dark.svg);
  background-size: 6px 6px;
}

.main-content #smooth,
.main-content #others,
#fv-bust {
  padding: 1em 0 6em;
  background: url(../img/ppt-pattern-light.svg);
  background-size: 6px 6px;
}

/* =========================
  例外措置
========================= */
.main-content #exceptions .con .text {
  font-size: 16px;
}

.main-content #exceptions .con .tips {
  display: flex;
  justify-content: right;
}

.main-content #exceptions .con p {
  font-size: 15px;
  line-height: 1.4;
}

.main-content #exceptions .bottom {
  position: relative;
  overflow: hidden;
  box-sizing: border-box;
  padding: 20px 5% 20px 9%;
  font-size: 18px;
  font-weight: bold;
  text-shadow:
    0 0 4px rgba(255, 255, 255, 0.9),
    0 0 8px rgba(255, 255, 255, 0.55);
  background: url(../img/bg_title-01-bk.png) no-repeat;
  background-size: 100% auto;
}

.main-content #exceptions .bottom dl,
.main-content #exceptions .bottom ul {
  margin: 0;
  padding: 0;
}

.main-content #exceptions .bottom dl strong {
  font-size: 22px;
}

.main-content #exceptions .bottom dt {
  width: calc(100% - 20vw);
  margin-top: 48px;
  font-size: 18px;
}

.main-content #exceptions .bottom dd.last {
  display: block;
  font-size: 16px;
  text-align: right;
}

.main-content #exceptions .bottom dd ul {
  padding-left: 80px;
}

.main-content #exceptions .bottom .bottom-img {
  position: absolute;
  top: 50px;
  right: 0;
}

.main-content #exceptions .bottom .bottom-img img {
  display: block;
  width: 310px;
  max-width: 100%;
  height: auto;
}

/* =========================
  簡易課税・画像ホットスポット
========================= */
.main-content #smooth table td,
.main-content #smooth table th {
  border: 1px solid #000;
}

.image-hotspot-wrap {
  position: relative;
  display: inline-block;
}

.image-hotspot-wrap img {
  display: block;
  max-width: 100%;
  height: auto;
}

.image-hotspot {
  position: absolute;
  display: block;
  transition: background-color 0.2s ease;
}

.image-hotspot:hover {
  background-color: rgba(255, 255, 255, 0.2);
}

.image-hotspot-wrap:has(.area-2-1:hover) .area-2-1,
.image-hotspot-wrap:has(.area-2-1:hover) .area-2-2,
.image-hotspot-wrap:has(.area-2-2:hover) .area-2-1,
.image-hotspot-wrap:has(.area-2-2:hover) .area-2-2,
.image-hotspot-wrap:has(.area-2-3:hover) .area-2-3,
.image-hotspot-wrap:has(.area-2-3:hover) .area-2-4,
.image-hotspot-wrap:has(.area-2-4:hover) .area-2-3,
.image-hotspot-wrap:has(.area-2-4:hover) .area-2-4 {
  background-color: rgba(255, 255, 255, 0.2);
}

.image-hotspot.area-1 {
  top: 91.79%;
  left: 31%;
  width: 20%;
  height: 4.83%;
}

.image-hotspot.area-2-1 {
  top: 46.22%;
  left: 84%;
  width: 14%;
  height: 3.06%;
}

.image-hotspot.area-2-2 {
  top: 48.9%;
  left: 65%;
  width: 8.5%;
  height: 3.06%;
}

.image-hotspot.area-2-3 {
  top: 89.38%;
  left: 27%;
  width: 17%;
  height: 3.06%;
}

.image-hotspot.area-2-4 {
  top: 92.45%;
  left: 7.5%;
  width: 31.5%;
  height: 3.06%;
}

.image-hotspot.area-2-5 {
  top: 87.48%;
  left: 74.5%;
  width: 4%;
  height: 3.06%;
}

.image-hotspot.area-2-sp-1 {
  top: 46.71%;
  left: 37%;
  width: 26%;
  height: 3.28%;
}

.image-hotspot.area-2-sp-2 {
  top: 68.84%;
  left: 38%;
  width: 56%;
  height: 3.28%;
}

.image-hotspot.area-2-sp-3 {
  top: 91.78%;
  left: 88%;
  width: 5%;
  height: 3.28%;
}

/* =========================
  フッター
========================= */
#footerBtn ul {
  display: flex;
  justify-content: center;
  gap: 40px;
  margin: 0;
  padding: 16px 0 15px;
  background-color: #156082;
}

#footerBtn ul li {
  list-style: none;
}

#footerBtn ul a {
  display: block;
  color: #fff;
  text-decoration: underline;
  transition: opacity 0.2s ease;
}

#footerBtn .top-link {
  display: flex;
  justify-content: end;
  background: url(../img/ppt-pattern-light.svg);
  background-size: 6px 6px;
}

#footerBtn .top-link a {
  display: block;
  width: fit-content;
  height: 36px;
  padding: 0 30px 0 70px;
  line-height: 36px;
  color: #fff;
  text-align: center;
  text-decoration: underline;
  background: url(../img/bg_footerBtn-link.png) no-repeat, transparent;
  background-size: 100% auto;
  transition: opacity 0.2s ease;
}

#footerBtn ul a:hover,
#footerBtn .top-link a:hover {
  opacity: 0.8;
}

/* =========================
  タブレット以下共通
========================= */
@media screen and (max-width: 1279px) {
  .dis-sp {
    display: block;
  }

  .dis-pc {
    display: none;
  }
}

/* =========================
  タブレット（769px - 1279px）
========================= */
@media screen and (min-width: 769px) and (max-width: 1279px) {
  #body-0026002-095 .site-header {
    padding: 8px 20px;
  }

  #body-0026002-095 .header-title {
    font-size: 16px;
  }

  #body-0026002-095 .header-nav {
    max-width: 540px;
  }

  #body-0026002-095 .header-nav a {
    padding: 0 8px;
    font-size: 15px;
  }

  .main-content #exceptions .bottom {
    font-size: 16px;
    background-position: center top;
    background-size: 100% auto;
  }

  .main-content #exceptions .bottom dt {
    width: auto;
    margin-right: 0;
  }

  .main-content #exceptions .bottom dd ul {
    padding-left: 52px;
  }

  .main-content #exceptions .bottom .bottom-img {
    top: 44px;
    right: 16px;
  }

  .main-content #exceptions .bottom .bottom-img img {
    width: min(22vw, 220px);
  }

  #footerBtn ul {
    flex-wrap: wrap;
    gap: 12px;
  }

  #footerBtn ul li {
    width: 30%;
  }
}

/* =========================
  中間幅（768px - 979px）
  例外措置の帯だけ個別調整
========================= */
@media screen and (min-width: 768px) and (max-width: 979px) {
  .main-content #exceptions .bottom {
    padding: 56px 20px 36px 32px;
    font-size: 14px;
    background-position: left top;
    background-repeat: no-repeat;
    background-size: auto 100%;
  }

  .main-content #exceptions .bottom dl strong {
    font-size: 16px;
  }

  .main-content #exceptions .bottom dt {
    width: 72%;
    margin-top: 0;
    font-size: 14px;
    padding-left: 40px;
    }
  

  .main-content #exceptions .bottom dd.last {
    font-size: 11px;
    text-align: right;
  }

  .main-content #exceptions .bottom dd ul {
    padding-left: 70px;
  }

  .main-content #exceptions .bottom .bottom-img img {
    width: 140px;
  }
}


/* =========================
  SP（768px以下）
  FV・ヘッダー・グリッド・フッター
========================= */
@media screen and (max-width: 768px) {
  .fv-section {
    height: 32svh;
    margin-top: 36px;
  }

  .hero-banner {
    padding: 0 16px;
  }

  .circle-btn {
    right: 10px;
    bottom: 10px;
    width: 24%;
  }

  .grid-section {
    flex-direction: column;
    gap: 20px;
    padding: 0 16px;
    margin-top: 0;
  }

  .grid-item {
    flex-basis: 100%;
  }

  .grid-section .grid-item:nth-child(4) > picture img {
    display: block;
    width: 60%;
    margin: 0 auto;
  }

  #body-0026002-095 .site-header {
    padding: 4px;
  }

  #body-0026002-095 .header-title {
    font-size: 10px;
    line-height: 14px;
  }

  #body-0026002-095 .header-nav {
    max-width: 300px;
    margin: 0 auto;
    padding: 0 10px;
  }

  #body-0026002-095 .header-nav a {
    padding: 0;
    font-size: 10px;
    line-height: 16px;
  }

  #body-0026002-095 .header-nav a:hover,
  #body-0026002-095 .header-nav a:active {
    border-radius: 14px;
  }

  #body-0026002-095 .header-nav a.active {
    padding: 0 4px;
    border-radius: 4px;
  }

  #body-0026002-095 .header-logo img {
    height: 20px;
  }

  #body-0026002-095 .ban {
    height: 440px;
  }

  #footerBtn ul {
    flex-wrap: wrap;
    gap: 8px;
    padding: 8px 0 7px;
  }

  #footerBtn ul li {
    width: 46%;
  }

  #footerBtn ul a {
    font-size: 12px;
  }

  #footerBtn .top-link a {
    padding: 0 20px 0 60px;
    font-size: 12px;
    background: url(../img/bg_footerBtn-link.png) no-repeat, transparent;
    background-size: 100% 100%;
  }
}

/* =========================
  SP（767px以下）
  共通本文・本文詳細
========================= */
@media screen and (max-width: 767px) {
  .common-title {
    gap: 4px;
    margin: 12px 0;
  }

  .common-title .line {
    height: 2px;
  }

  .common-title h3 strong {
    margin: 0 4px;
    font-size: 16px;
    text-align: center;
  }

  .common-title h3 img {
    width: 48px;
  }

  .common-text {
    padding: 12px;
    font-size: 14px;
  }

  .common-text .text-flex {
    flex-wrap: wrap;
  }

  .common-text .text-flex p {
    font-size: 15px;
  }

  .common-text .text-flex a {
    margin-left: auto;
  }

  .common-text .text-flex img {
    height: 28px;
  }

  .common-text .list-text {
    margin: 8px 0 0;
    font-size: 12px;
  }

  .common-text .list-text span {
    width: 26px;
  }

  .main-content .container {
    padding: 0 12px;
  }

  .title-box {
    padding: 0 0 12px;
  }

  .main-img {
    height: 42px;
  }

  .main-img.main-img1 {
    width: auto;
    height: auto;
  }

  .main-content #exceptions .con .text {
    font-size: 14px;
  }

  .main-content #exceptions .con p {
    font-size: 10px;
  }

  .main-content #exceptions .bottom {
    padding: 12px 8px 12px 30px;
    font-size: 14px;
    background:
      linear-gradient(rgba(255, 255, 255, 0.16), rgba(255, 255, 255, 0.16)),
      url(../img/bg_title-01-bksp.png);
    background-size:auto auto;
  }

  .main-content #exceptions .bottom dl strong {
    font-size: 12px;
  }

  .main-content #exceptions .bottom dt {
    width: 80%;
    margin-top: 0;
    padding-left: 16px;
    font-size: 10px;
  }

  .main-content #exceptions .bottom dd {
    font-size: 12px;
  }

  .main-content #exceptions .bottom dd.last {
    font-size: 10px;
    text-align: right;
  }

  .main-content #exceptions .bottom dd ul {
    padding-left: 48px;
  }

  .main-content #exceptions .bottom .bottom-img {
    position: absolute;
    top: 8px;
    width: 110px;
  }

  .main-content .mb4 {
    margin-bottom: 2em;
  }

  .main-content .mt2 {
    margin-top: 1em;
  }

  .main-content .mb2 {
    margin-bottom: 1em;
  }

  .main-content #smooth table td,
  .main-content #smooth table th {
    font-size: 12px;
  }
}

@media screen  and (max-width:510px){
    .main-content #exceptions .bottom dt {
    width: 67%;}
}