@charset "utf-8";

/* ===============================================
tax_courses_top
=============================================== */
/* #sec_head
----------------------- */
#container.tax_courses_top #sec_head
{
    margin-bottom: 43px;
}

#container.tax_courses_top #sec_head h2
{
    position: relative;

    margin-bottom: 37px;
}

#container.tax_courses_top #sec_head h2 a
{
    position: absolute;
    top: 235px;
    left: 29px;
}

/* #main
----------------------- */
#container.tax_courses_top #main
{
    margin-bottom: -122px;
}

#container.tax_courses_top #main .wrapper
{
    width: 900px;
    padding: 34px 30px 40px;
}

#container.tax_courses_top #main .wrapper p
{
    margin-bottom: 30px;
}

#container.tax_courses_top #main .wrapper h3
{
    clear: both;

    margin-bottom: 25px;
}

#container.tax_courses_top #main .wrapper ul
{
    clear: both;
    overflow: hidden;

    margin-right: -20px;
    margin-bottom: 60px;
}

#container.tax_courses_top #main .wrapper ul li
{
    float: left;

    margin-bottom: 22px;
    padding-right: 20px;
}

#container.tax_courses_top #main .wrapper .box_left
{
    float: left;

    width: 420px;
}

#container.tax_courses_top #main .wrapper .box_left dl
{
    margin-bottom: 25px;
    padding-right: 30px;

    border-right: 1px solid #e6e6e6;
}

#container.tax_courses_top #main .wrapper .box_right
{
    float: right;

    width: 419px;
    margin-bottom: 25px;
    padding-left: 30px;
}

#container.tax_courses_top #main .wrapper .box_lower
{
    clear: both;
    overflow: hidden;

    margin-top: 25px;
    margin-bottom: 40px;
    padding-top: 25px;

    border-top: 1px solid #e6e6e6;
}

#container.tax_courses_top #main .wrapper dl dd
{
    margin-top: 20px;
}

#container.tax_courses_top #main .wrapper dl dd a
{
    display: block;

    width: 280px;
    margin-top: 0px;
}

#container.tax_courses_top #main .wrapper dl.box_lower01 dt
{
    float: left;

    width: 425px;
}

#container.tax_courses_top #main .wrapper dl.box_lower01 dd
{
    margin: 0px 0 0 0;
    padding: 0 0 0 621px;
}

#container.tax_courses_top #main .wrapper dl.box_lower01 dd a
{
    margin: 0;
}

#container.tax_courses_top #main #sec05 .wrapper dl.box_upper dd,
#container.tax_courses_top #main #sec05 .wrapper dl.box_lower dd
{
    padding: 0;
}

#container.tax_courses_top #main #sec05 .wrapper dl.box_lower dd.sec05_text
{
    padding: 0 0 0 46px;
}

/* ===============================================
tax_courses_common
=============================================== */
/* #sec_head
----------------------- */
#container.tax_courses #sec_head
{
    margin-bottom: 20px;
}

#container.tax_courses #sec_head .head_box
{
    position: relative;

    width: 960px;
    margin: 0 auto;
    margin-bottom: 36px;

    text-align: left;
}

#container.tax_courses #sec_head .head_box h2
{
    padding: 44px 315px 26px 47px;
}

#container.tax_courses #sec_head .type_imanaka01 h2
{
    padding: 80px 315px 26px 47px;
}

#container.tax_courses #sec_head .huge-area h2
{
    padding-top: 80px;
}

#container.tax_courses #sec_head .urban-farmland h2
{
    padding-top: 80px;
}

#container.tax_courses #sec_head .gift_tax h2
{
    padding-top: 24px;
}

#container.tax_courses #sec_head .vacancy_measures h2
{
    padding-top: 85px;
}

#container.tax_courses #sec_head .head_box h3
{
    padding: 0 0 0 47px;
}

#container.tax_courses #sec_head .head_box a
{
    position: absolute;
    bottom: 29px;
    left: 49px;
}

#container.tax_courses #sec_head .type_imanaka01 a
{
    position: absolute;
    bottom: 90px;
    left: 49px;
}

#container.tax_courses #sec_head .vacancy_measures a
{
    position: absolute;
    bottom: 87px;
    left: 49px;
}

#container.tax_courses #sec_head .gift_tax a
{
    position: absolute;
    bottom: 24px;
    left: 49px;
}

#container.tax_courses #sec_head .type_yamamoto01
{
    height: 315px;

    background: url(../img/bg_tax_courses_sec_head01.jpg) no-repeat left top;
}

#container.tax_courses #sec_head .type_imanaka01
{
    height: 362px;

    background: url(../img/bg_tax_courses_sec_head02.jpg) no-repeat left top;
}

#container.tax_courses #sec_head .type_imanaka02
{
    height: 315px;

    background: url(../img/bg_tax_courses_sec_head03.jpg) no-repeat left top;
}

#container.tax_courses #sec_head .type_imanaka03
{
    height: 362px;

    background: url(../img/bg_tax_courses_sec_head04.jpg) no-repeat left top;
}

#container.tax_courses #sec_head .wrapper
{
    width: 910px;
}

#container.tax_courses #sec_head .wrapper p,
#container.tax_courses #sec_head .wrapper ul
{
    line-height: 1.8;

    margin-bottom: 15px;
}

/* #main
----------------------- */
#container.tax_courses #main
{
    margin-bottom: 0;
}

#container.tax_courses #main .section
{
    margin-bottom: 50px;
}

#container.tax_courses #main .wrapper
{
    width: 900px;
    padding: 30px 30px 0;
}

#container.tax_courses #main .wrapper h3
{
    margin-bottom: 30px;
}

.border_dashed_red
{
    margin-top: 30px;
    padding: 15px 20px;

    border: 1px dashed #880203;
}

.box_type_a
{
    margin-top: 40px;
    padding: 20px 30px;

    background: #f5f2ed;
}

.tbl_type_a
{
    clear: both;

    width: 100%;
    margin-top: 30px;

    empty-cells: show;
    border-spacing: 0;
    border-collapse: separate;

    border-top: 2px solid #ada58e;
    border-left: 2px solid #ada58e;
}

.tbl_type_a caption
{
    font-size: 100%;
    font-weight: 700;
    font-weight: 700;

    padding-bottom: 10px;

    text-align: center;
}

.tbl_type_a .type_01
{
    position: relative;

    width: 100%;
}

.tbl_type_a .type_01 span
{
    font-size: .813em;

    position: absolute;
    top: 5px;
    right: 0;
}

.tbl_type_a th
{
    font-weight: 700;

    padding: 8px 10px;

    text-align: center;
    vertical-align: middle;

    border-right: 2px solid #ada58e;
    border-bottom: 2px solid #ada58e;
    background: #ece7da;
}

.tbl_type_a td
{
    padding: 6px 10px;

    text-align: right;
    vertical-align: middle;

    border-right: 2px solid #ada58e;
    border-bottom: 2px solid #ada58e;
    background: #f7f6f2;
}

.tbl_type_a td.bor_l
{
    border-left: 2px solid #ada58e;
}

.tbl_type_a td.bor_t
{
    border-top: 2px solid #ada58e;
}

.tbl_type_a td.bor_b
{
    border-bottom: 2px solid #ada58e !important;
}

.tbl_type_a td.no_bor_b
{
    border-bottom: none;
}

table.border_red_1px
{
    border: 2px solid #880203 !important;
}

.tbl_caption_left{
  float: left;
  text-align: left;
}

.clearfix::after{
  content: "";
  display: block;
  width: 0;
  height: 0;
  clear: both;
}

.border_red_1px th,
.border_red_1px td
{
    border: 1px solid #880203 !important;
}

.border_bottom_2px_red th,
.border_bottom_2px_red td,
.border_bottom_2px_red
{
    border-bottom: 2px solid #880203 !important;
}

.border_top_2px_red th,
.border_top_2px_red td,
.border_top_2px_red
{
    border-top: 2px solid #880203 !important;
}

.border_left_2px_red
{
    border-left: 2px solid #880203 !important;
}

.border_right_2px_red
{
    border-right: 2px solid #880203 !important;
}

.border_none
{
    border: none !important;
}

.border_left_1px_red
{
    border-left: 1px solid #880203 !important;
}

.border_top_none,
table.border_red_1px .border_top_none
{
    border-top: none !important;
}

.border_bottom_none,
table.border_red_1px .border_bottom_none
{
    border-bottom: none !important;
}

.border_top_dashed_red
{
    border-top: 1px dashed #880203 !important;
}

.box_point,
.box_column
{
    margin-top: 40px;
}

.box_point dt
{
    padding: 80px 15px 0;

    background: url(../img/tit_asset_guide_sec00_01.png) no-repeat 4px 0;
}

.box_point dd,
.box_column dd
{
    padding: 0 15px;
}

.box_column dt
{
    padding: 80px 15px 0;

    background: url(../img/tit_asset_guide_sec00_02.png) no-repeat 4px 0;
}

.pos_top3n
{
    position: relative;
    top: -3px;
}

.pos_left20
{
    position: absolute;
    left: 20px;
}

.tbl_basic03 td
{
    position: static;
}

.txtT
{
    float: left;

    margin-left: 10px;
}

.txt_ul_red
{
    text-decoration: underline;

    color: #f00;
}

.txt_ul_red span
{
    color: #000;
}

.text_caption
{
    font-size: 16px;
    font-weight: bold;
    line-height: 24px;

    height: 24px;
    margin-bottom: 0 !important;
    padding: 0 0 10px 0;

    text-align: center;
}

.text_caption.vacancy_measures
{
    font-size: 16px;
    font-weight: bold;
    line-height: 24px;

    height: 24px;
    margin-bottom: 0 !important;
    padding: 25px 0 10px 0;

    text-align: center;
}

.text_caption02.vacancy_measures
{
    font-size: 16px;
    font-weight: bold;
    line-height: 24px;

    height: 24px;
    margin-bottom: 0 !important;
    padding: 50px 0 10px 0;

    text-align: center;
}

.last_text
{
    margin: 30px 0 0 0;
    padding: 27px 47px 40px 32px;

    border: 1px solid #880203;
}

p span
{
    font-weight: bold;
}

/* ===============================================
tax_courses_conversion
=============================================== */
#cv
{
    width: 960px;
    margin: 100px auto 0;
}

#container.tax_courses_top #cv
{
    margin: 0 auto 100px;
}

.cv-inner
{
    position: relative;

    width: 960px;
    height: 482px;

    background: url(../img/cv_bg.jpg) no-repeat left top;
}

.cv-inner p
{
    position: absolute;
    top: 356px;
    left: 347px;
}

/* ===============================================
add 170705
=============================================== */
.caution-list
{
    font-size: 1.3rem;

    margin: 10px 0 0;
}
.caution-list li
{
    padding-left: 1em;

    text-indent: -1em;
}

.note-text-block
{
    font-size: 1.3rem;

    margin: 15px 0 0;
}
.note-text-block.fs-default
{
    font-size: 1.6rem;
}
.note-text-block .item-num
{
    font-weight: bold;

    width: 4em;
}
.note-text-block .note-text-item
{
    display: table;

    margin: 15px 0 0;
}
.note-text-block .note-text-item:first-child
{
    margin-top: 0;
}
.note-text-block .note-text-item > div
{
    display: table-cell;

    vertical-align: top;
}
.note-text-block .item-block
{
    display: table;
}
.note-text-block .item-block > div
{
    display: table-cell;

    vertical-align: top;
}
.note-text-block .item-extra
{
    margin: 10px 0 0;
}

.caution-caption
{
    font-size: 1.3rem;
    font-weight: bold;
}

ol.note_text_ind2em span.caution-caption
{
    position: static;
}

.extra-list
{
    font-size: 1.5rem;
}
.extra-list .disc-list
{
    margin: 0 0 0 1.5em;
}
.extra-list .disc-list li
{
    list-style-type: disc;
}
.extra-list dt
{
    font-weight: bold;

    margin: 10px 0 0;
    padding-left: 1em;

    text-indent: -1em;
}
.extra-list dt:first-child
{
    margin: 0;
}
.extra-list dd
{
    margin: 5px 0 0;
}

.example-table
{
    margin: 10px 0 0;

    border-collapse: collapse;
}
.example-table th,
.example-table td
{
    padding: 15px;

    border: 1px solid #880203;
}
.example-table thead th
{
    text-align: center;

    background: #880203;
}
.example-table thead th:nth-child(1n)
{
    border-right: 1px solid #fff;
}
.example-table thead th:nth-child(2n)
{
    color: #fff;
    border-left: 1px solid #fff;
    background: #880203;
}
.example-table tbody th
{
    width: 10em;

    text-align: center;
}

.tbl_basic01ex td:nth-child(2n)
{
    padding: 0;
}

.tbl_basic01ex .note_text_ind2em
{
    margin: 0;
}
.tbl_basic01ex .note_text_ind2em li
{
    margin: 0;
    padding: 10px 10px 10px 40px;

    border-top: 1px dashed #880203;
}
.tbl_basic01ex .note_text_ind2em li:first-child
{
    border-top: none;
}
.tbl_basic01ex .note_text_ind2em li span
{
    top: 10px;
    left: 10px;
}

.tbl_basic01ex2
{
    margin: 0 0 30px;
}
.tbl_basic01ex2 td:nth-child(2n)
{
    width: 130px;
}

.tbl_basic01 .line-top-dot
{
    position: relative;
}
.tbl_basic01 .line-top-dot:before
{
    position: absolute;
    top: -1px;
    left: 0;

    display: block;

    width: 100%;
    height: 1px;

    content: '';

    border-top: 1px dashed #fff;
}


.tbl_basic01 .vertical-alignt-top
{
    vertical-align:top;
}

.tbl_basic01 .center-arrow
{
	padding: 0 5px 0 10px;
    vertical-align:middle;
}


/* ---- 202007_add ----*/
.list_bullet.inindent li {
    margin: 5px 0;
}

/* /tax_courses/effect2.html 追加セクションのスタイル追加 */
.effect2_sec03 .section_list li,
.effect2_sec03 .section_list p {
    font-size: 16px;
}

.effect2_sec03 .section_list .note_text_ind2em li {
    font-size: 13px;
}

.effect2_sec03 .section_list .note_text_ind2em {
    margin-top: 5px;
}

.effect2_sec03 h4 {
    margin-bottom: 20px;
}

.effect2_sec03 h5 {
    margin-bottom: 10px;
}

.effect2_sec03 .sub-section {
    margin-bottom: 50px;
}

.effect2_sec03 .box_type_a {
    margin: 0 0 30px 0;
}

.effect2_sec03 .section_list {
    margin-bottom: 20px;
}



.margin_left_2em {
    margin-left: 2em;
}


.margin_left_3em {
    margin-left: 3em;
}

.margin_left_4em {
    margin-left: 4em;
}

.margin_left_5em {
    margin-left: 5em;
}

ul.note_text_ind3em.list_bullet.margin_left_5em {
    margin-left: 5em;
}