/* 税制優遇制度の申請サポート（/tax-support/）用。本文HTMLにはstyleを入れず、ここに置く */
.p-tax { margin-bottom: 100px; color: #0a2671; }
.p-tax * { box-sizing: border-box; }
.p-tax-br-sp { display: none; }
@media (max-width: 1024px) { .p-tax-br-pc { display: none; } .p-tax-br-sp { display: inline; } }
.p-tax-wrap { max-width: 1088px; margin: 0 auto; }
.p-tax-text { font-size: 15px; font-weight: 500; letter-spacing: .05em; line-height: 1.9; color: #0a2671; }
.p-tax-text + .p-tax-text { margin-top: 12px; }
.p-tax-note { font-size: 12px; font-weight: 500; letter-spacing: .03em; line-height: 1.7; margin-top: 14px; }
.p-tax-scrollhint { display: none; }
@media (max-width: 1024px) {
  .p-tax { margin-bottom: 70px; }
  .p-tax-text { font-size: 14px; line-height: 1.85; }
}

/* ファーストビュー（右側は画像の代わりにCSSで3制度を並べる） */
.p-tax-fv__visual { display: flex; align-items: center; justify-content: center; padding: 0 4vw 4vw 0; }
.p-tax-fv__chips { width: 100%; max-width: 480px; display: flex; flex-direction: column; gap: 14px; }
.p-tax-fv__chip { display: flex; align-items: center; gap: 18px; background: #fff; border: 3px solid #0a2671; padding: 16px 22px; position: relative; }
.p-tax-fv__chip::before { content: ""; position: absolute; top: 0; left: 0; border-top: 18px solid #0a2671; border-right: 18px solid transparent; }
.p-tax-fv__chip:nth-child(2) { margin-left: 28px; }
.p-tax-fv__chip-no { font-family: "Oswald", sans-serif; font-size: 34px; font-weight: 500; line-height: 1; flex-shrink: 0; }
.p-tax-fv__chip-name { font-size: 18px; font-weight: 700; letter-spacing: .05em; line-height: 1.4; }
.p-tax-fv__chip-name small { display: block; font-size: 13px; font-weight: 700; }
.p-tax-fv .p-business-partnership-fv__title__title { font-size: 7.3206442167vw; }
.p-tax-fv .p-business-partnership-fv__title__sub-title { font-size: 2.3vw; margin-bottom: 4vw; }
@media (max-width: 1024px) {
  .p-tax-fv__visual { padding: 0 36px; margin-top: -10px; }
  .p-tax-fv__chips { max-width: none; gap: 10px; }
  .p-tax-fv__chip { padding: 12px 16px; gap: 14px; }
  .p-tax-fv__chip:nth-child(2) { margin-left: 0; }
  .p-tax-fv__chip-no { font-size: 26px; }
  .p-tax-fv__chip-name { font-size: 15px; }
  .p-tax-fv__chip-name small { display: inline; font-size: 12px; }
  .p-tax-fv { flex-direction: column; padding-bottom: 101px; }
  .p-tax-fv .p-business-partnership-fv__title { padding-bottom: 28px; }
  .p-tax-fv .p-business-partnership-fv__title__title { font-size: 56px; }
  .p-tax-fv .p-business-partnership-fv__title__sub-title { font-size: 20px; margin-bottom: 30px; }
}

/* リード */
.p-tax-lead { padding: 0 20px; margin: 40px 0 90px; }
.p-tax-lead__wrap { max-width: 880px; }
.p-tax-lead__title { margin-left: -40px; margin-right: -40px; }
.p-tax-lead__title { font-size: 25px; font-weight: 700; letter-spacing: .05em; line-height: 1.6; text-align: center; margin-bottom: 28px; }
.p-tax-lead__button { margin-top: 36px; display: flex; justify-content: center; }
.p-tax-button, .p-tax-cv .c-detailbutton { width: 100%; max-width: 360px; }
@media (max-width: 1024px) {
  .p-tax-lead { margin: 24px 0 70px; }
  .p-tax-lead__title { margin-left: 0; margin-right: 0; font-size: 19px; text-align: left; margin-bottom: 20px; }
}

/* セクション共通 */
.p-tax-systems, .p-tax-combo { padding: 0 20px; margin-bottom: 100px; }
.p-tax-systems__lead, .p-tax-combo__lead { text-align: center; margin-bottom: 40px; }
.p-tax-combo__lead { margin-bottom: 0; }
.p-tax-combo__lead + .p-tax-combo__lead { margin-top: 8px; margin-bottom: 32px; }
@media (max-width: 1024px) {
  .p-tax-systems, .p-tax-combo { margin-bottom: 70px; }
  .p-tax-systems__lead { text-align: left; margin-bottom: 28px; }
  .p-tax-combo__lead { text-align: left; }
}

/* 制度カード */
.p-tax-card { background: #f5f8ff; padding: 36px 40px 34px; margin-bottom: 28px; position: relative; border-top: 6px solid #0a2671; }
.p-tax-card__head { display: flex; align-items: center; gap: 16px; margin-bottom: 18px; }
.p-tax-card__no { font-family: "Oswald", sans-serif; font-size: 44px; font-weight: 500; line-height: 1; }
.p-tax-card__title { font-size: 26px; font-weight: 700; letter-spacing: .05em; line-height: 1.4; }
.p-tax-card__summary { background: #fff8c5; padding: 16px 20px; font-size: 15px; font-weight: 700; letter-spacing: .04em; line-height: 1.8; margin-bottom: 26px; }
.p-tax-tag { display: inline-block; background: #0a2671; color: #fff; font-size: 12px; font-weight: 700; letter-spacing: .08em; line-height: 1; padding: 6px 12px; border-radius: 999px; margin-right: 12px; vertical-align: 2px; white-space: nowrap; }
.p-tax-card__cols { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; margin-bottom: 22px; }
.p-tax-card__col { background: #fff; padding: 22px 24px; }
.p-tax-label { font-size: 15px; font-weight: 700; letter-spacing: .05em; line-height: 1.5; margin-bottom: 10px; padding-left: 12px; border-left: 4px solid #ffec58; }
.p-tax-label--table { margin-top: 28px; margin-bottom: 12px; }
.p-tax-label--support { border-left-color: #0a2671; }
.p-tax-list { list-style: none; margin: 0; padding: 0; }
.p-tax-list li { position: relative; padding-left: 18px; font-size: 14px; font-weight: 500; letter-spacing: .04em; line-height: 1.8; }
.p-tax-list li + li { margin-top: 6px; }
.p-tax-list li::before { content: ""; position: absolute; left: 3px; top: .8em; width: 7px; height: 7px; background: #0a2671; border-radius: 50%; }
.p-tax-card__note-plain { margin: 22px 0 0; font-size: 14px; }
.p-tax-support { background: #fff; padding: 22px 24px; margin-top: 22px; border: 2px solid #b6bfd5; }
.p-tax-caution { display: flex; gap: 12px; align-items: baseline; margin-top: 20px; font-size: 14px; font-weight: 500; letter-spacing: .04em; line-height: 1.8; background: #fffbdd; padding: 14px 20px; }
.p-tax-caution b { display: inline-block; background: #ffec58; font-size: 12px; font-weight: 700; padding: 3px 10px; margin-right: 0; flex-shrink: 0; letter-spacing: .08em; }
.p-tax-official { margin-top: 18px; font-size: 14px; font-weight: 700; letter-spacing: .04em; text-align: right; }
.p-tax-official a { color: #0a2671; text-decoration: underline; text-underline-offset: 3px; }
.p-tax-official a::after { content: "\2197"; margin-left: 4px; font-weight: 700; }
.p-tax-official a:hover { background: #ffec58; }
@media (max-width: 1024px) {
  .p-tax-card { padding: 24px 16px 22px; margin-bottom: 20px; }
  .p-tax-card__no { font-size: 32px; }
  .p-tax-card__title { font-size: 19px; }
  .p-tax-card__summary { font-size: 14px; padding: 14px 16px; margin-bottom: 18px; }
  .p-tax-tag { display: table; margin: 0 0 8px; }
  .p-tax-card__cols { grid-template-columns: 1fr; gap: 14px; }
  .p-tax-card__col, .p-tax-support { padding: 18px 16px; }
  .p-tax-official { text-align: left; }
}

/* 表 */
.p-tax-table-wrap { overflow-x: auto; -webkit-overflow-scrolling: touch; background: #fff; }
.p-tax-table { width: 100%; border-collapse: collapse; font-size: 14px; letter-spacing: .03em; line-height: 1.7; color: #0a2671; min-width: 640px; }
.p-tax-table--wide { min-width: 860px; }
.p-tax-table th, .p-tax-table td { border: 1px solid #b6bfd5; padding: 12px 14px; text-align: left; vertical-align: top; font-weight: 500; }
.p-tax-table thead th { background: #0a2671; color: #fff; font-weight: 700; border-color: #0a2671; }
.p-tax-table tbody th { background: #fff8c5; font-weight: 700; width: 18%; white-space: nowrap; }
.p-tax-table--wide tbody th { white-space: normal; }
.p-tax-compare { margin-top: 56px; }
.p-tax-compare__title { text-align: center; font-size: 24px; font-weight: 700; letter-spacing: .05em; line-height: 1.5; margin-bottom: 20px; }
.p-tax-compare__title span { background: linear-gradient(transparent 62%, #ffec58 62%); padding: 0 4px; }
@media (max-width: 1024px) {
  .p-tax-scrollhint { display: block; font-size: 12px; font-weight: 700; margin-bottom: 6px; text-align: right; }
  .p-tax-scrollhint::before { content: "← "; }
  .p-tax-scrollhint::after { content: " →"; }
  .p-tax-table { font-size: 13px; }
  .p-tax-table tbody th { width: 96px; white-space: normal; }
  .p-tax-compare { margin-top: 40px; }
  .p-tax-compare__title { font-size: 20px; }
}

/* 組み合わせ */
.p-tax-combo__list { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; }
.p-tax-combo__item { background: #fffbdd; padding: 26px 26px 28px; display: flex; flex-direction: column; }
.p-tax-combo__no { font-family: "Oswald", sans-serif; font-size: 14px; font-weight: 500; letter-spacing: .12em; line-height: 1; margin-bottom: 10px; display: block; }
.p-tax-combo__title { font-size: 19px; font-weight: 700; letter-spacing: .05em; line-height: 1.5; margin-bottom: 10px; }
.p-tax-combo__text { font-size: 14px; font-weight: 500; letter-spacing: .03em; line-height: 1.8; }
.p-tax-combo__foot { margin-top: 28px; text-align: center; font-weight: 700; }
@media (max-width: 1024px) {
  .p-tax-combo__list { grid-template-columns: 1fr; }
  .p-tax-combo__item { padding: 20px 18px 22px; }
  .p-tax-combo__foot { text-align: left; }
}

/* 流れ（既存の流れのデザインに「担当」を追加） */
.p-tax-flow__who { margin-top: 12px; font-size: 13px; font-weight: 700; letter-spacing: .04em; line-height: 1.5; }
.p-tax-flow__who-label { display: inline-block; background: #0a2671; color: #fff; font-size: 11px; font-weight: 700; padding: 3px 9px; border-radius: 3px; margin-right: 10px; letter-spacing: .08em; }
.p-tax-flow__note { max-width: 904px; margin: 20px auto 0; font-size: 12px; font-weight: 500; letter-spacing: .03em; line-height: 1.7; }
.p-tax-flow .p-business-partnership-flow__block__content--text { font-size: 14px; line-height: 1.8; }
.p-tax-flow .p-business-partnership-flow__wrapper { padding-bottom: 30px; }
.p-tax-flow .p-business-partnership-flow__block__step { min-width: 80px; }
@media (max-width: 1024px) {
  .p-tax-flow .p-business-partnership-flow__block__content--text { font-size: 13px; line-height: 1.8; }
  .p-tax-flow .p-business-partnership-flow__block__step { min-width: 0; }
}

/* FAQ（回答が長いので1列） */
.p-tax-faq .p-business-partnership-faq__wrapper { max-width: 900px; }
.p-tax-faq .p-business-partnership-faq__list { grid-template-columns: 1fr; row-gap: 12px; }
.p-tax-faq .p-business-partnership-faq__item { background: #fff; }
.p-tax-faq .p-business-partnership-faq__item--answer { font-size: 14px; line-height: 1.85; }
.p-tax-faq__note { margin-top: 16px; }

/* 締めのCTA */
.p-tax-cv__text { font-size: 14px; font-weight: 500; letter-spacing: .04em; line-height: 1.8; text-align: center; margin: -8px 0 24px; }
.p-tax-cv .p-business-partnership-contact-cv__button { width: 100%; display: flex; justify-content: center; }
@media (max-width: 1024px) { .p-tax-cv__text { padding: 0 8px; margin-top: -14px; } }

.p-tax-cv .p-business-partnership-contact-cv__title { font-size: 28px; }
@media (max-width: 1024px) { .p-tax-cv .p-business-partnership-contact-cv__title { font-size: 20px; } .p-tax-caution { display: block; } .p-tax-caution b { margin-right: 10px; } }
.p-tax-combo__lead { max-width: 960px; margin-left: auto; margin-right: auto; }
@media (max-width: 1024px) { .p-tax-official a { display: inline-block; } }
@media (max-width: 1024px) { .p-tax-fv .p-business-partnership-fv__button { margin-left: 0; margin-right: 0; } .p-tax-fv__chips { max-width: 600px; } .p-tax-fv__visual { justify-content: flex-start; } }