@charset "UTF-8";
/* ベース幅 */
/* ひしがたのアイキャッチ */
/* ページ_タイトル */
/* ページ_サブタイトル */
/* トップ_セクションタイトル */
/* トップ_セクションサブタイトル */
/* Viewport768-1200 fontsize 12-16 */
/*  */
:root {
  --color-arrow-yes: #c0477c;
  --color-arrow-no: #7799c0;
}

.pc {
  display: block;
}
@media only screen and (max-width: 767px) {
  .pc {
    display: none;
  }
}

.sp {
  display: none;
}
@media only screen and (max-width: 767px) {
  .sp {
    display: block;
  }
}

.page__ttl {
  background: url(../images/knowledge_accounting/page_ttl.webp) center center no-repeat;
  background-size: cover;
}

.detail__box {
  padding: 130px 10px 130px;
}
@media only screen and (max-width: 767px) {
  .detail__box {
    padding: 64px 10px;
  }
}
.detail__box.sec-group {
  padding-bottom: 0;
}
.detail__box .detail__box__inner {
  max-width: 1200px;
  margin: 0 auto;
}
.detail__box .detail__box__inner .text__box,
.detail__box .detail__box__inner .text__box_02,
.detail__box .detail__box__inner .text__box_03 {
  margin-bottom: 130px;
  padding-inline: 10px;
}
@media only screen and (max-width: 767px) {
  .detail__box .detail__box__inner .text__box,
  .detail__box .detail__box__inner .text__box_02,
  .detail__box .detail__box__inner .text__box_03 {
    margin-bottom: 48px;
    padding-inline: 0;
  }
}
.detail__box .detail__box__inner .text__box.text__box-end,
.detail__box .detail__box__inner .text__box_02.text__box-end,
.detail__box .detail__box__inner .text__box_03.text__box-end {
  margin-bottom: 0;
}
.detail__box .detail__box__inner .text__box p,
.detail__box .detail__box__inner .text__box_02 p,
.detail__box .detail__box__inner .text__box_03 p {
  font-size: 2rem;
  line-height: 145%;
  color: #333;
  font-weight: 300;
}
@media only screen and (max-width: 767px) {
  .detail__box .detail__box__inner .text__box p,
  .detail__box .detail__box__inner .text__box_02 p,
  .detail__box .detail__box__inner .text__box_03 p {
    font-size: 1.4rem;
  }
}
.detail__box .detail__box__inner .text__box p.overview__ttl,
.detail__box .detail__box__inner .text__box_02 p.overview__ttl,
.detail__box .detail__box__inner .text__box_03 p.overview__ttl {
  background-color: #b6a377;
  color: #fff;
  font-size: 1.8rem;
  font-weight: bold;
  padding: 4px 16px;
  display: inline-block;
}
.detail__box .detail__box__inner .img__box {
  max-width: 1200px;
  margin: 0 auto;
}
.detail__box .detail__box__inner .img__box img {
  width: 100%;
  height: auto;
}
.detail__box .detail__box__inner .img__box.img__box--small {
  max-width: 1000px;
}

.section__ttl {
  padding-bottom: 36px;
  border-bottom: 1px solid #919191;
  margin-bottom: 40px;
}
.section__ttl span {
  font-size: 3.6rem;
  line-height: 1.1;
}
@media only screen and (max-width: 767px) {
  .section__ttl {
    padding-bottom: 16px;
    margin-bottom: 20px;
  }
}
.section__ttl .ttl__box span {
  padding-left: 23px;
  position: relative;
  transition: all 0.3s;
  padding-bottom: 0;
  padding-left: 45px;
  font-size: 3.6rem;
}
.section__ttl .ttl__box span::before {
  content: "";
  width: 10px;
  height: 10px;
  background: #d7b35c;
  display: block;
  position: absolute;
  top: 0;
  bottom: 0;
  left: 2px;
  margin: auto;
  transform: rotate(45deg);
}
@media only screen and (max-width: 767px) {
  .section__ttl .ttl__box span {
    font-size: 2.4rem;
    padding-left: 42px;
  }
}
.section__ttl .ttl__box span::before {
  width: 24px;
  height: 24px;
  bottom: -2px;
}
@media only screen and (max-width: 767px) {
  .section__ttl .ttl__box span::before {
    width: 18px;
    height: 18px;
    bottom: -1px;
  }
}

.content__ttl {
  padding-bottom: 24px;
  border-bottom: 1px solid #919191;
  margin-bottom: 40px;
}
.content__ttl.content__ttl--accounting {
  margin-top: 130px;
}
@media only screen and (max-width: 767px) {
  .content__ttl {
    padding-bottom: 16px;
    margin-bottom: 20px;
  }
}
.content__ttl .ttl__box {
  padding-left: 23px;
  position: relative;
  transition: all 0.3s;
  font-size: 2.4rem;
  line-height: 1.1;
}
.content__ttl .ttl__box::before {
  content: "";
  width: 10px;
  height: 10px;
  background: #d7b35c;
  display: block;
  position: absolute;
  top: 0;
  bottom: 0;
  left: 2px;
  margin: auto;
  transform: rotate(45deg);
}
@media only screen and (max-width: 767px) {
  .content__ttl .ttl__box {
    font-size: 2rem;
  }
}
.content__ttl .ttl__box::before {
  width: 12px;
  height: 12px;
  bottom: -2px;
}

.notes__wrap {
  background-color: #f7f7f7;
  padding: 32px;
  margin-top: 100px;
}
.notes__wrap.notes__wrap--small {
  margin-top: 40px;
}
@media only screen and (max-width: 767px) {
  .notes__wrap.notes__wrap--small {
    margin-top: 20px;
  }
}
.notes__wrap.notes__wrap--small .notes__block:first-of-type {
  padding-top: 0;
}
@media only screen and (max-width: 767px) {
  .notes__wrap {
    margin-top: 60px;
  }
}
.notes__wrap .notes__block {
  display: flex;
  padding-top: 24px;
  font-size: 1.6rem;
  font-weight: 500;
}
.notes__wrap .notes__block .num {
  padding-right: 8px;
}
.notes__wrap .notes__ttl {
  position: relative;
  display: inline-flex;
  align-items: center;
  padding: 4px 16px;
}
.notes__wrap .notes__ttl.attention {
  background-color: #a71856;
}
.notes__wrap .notes__ttl.explanation {
  background-color: #b6a377;
}
.notes__wrap .notes__ttl span {
  color: #fff;
  font-size: 1.8rem;
  font-weight: bold;
  padding-left: 32px;
}
.notes__wrap .notes__ttl span.icon-attention {
  content: "";
  display: block;
  background: url(../images/knowledge_accounting/icon_attention.svg) left center no-repeat;
  background-size: 22px 22px;
}
.notes__wrap .notes__ttl span.icon-book {
  content: "";
  display: block;
  background: url(../images/knowledge_accounting/icon_book.svg) left center no-repeat;
  background-size: 29px 20px;
  padding-left: 42px;
}
.notes__wrap .notes {
  font-size: 1.6rem;
  font-weight: 500;
  line-height: 145%;
}
.notes__wrap .notes__heading {
  font-size: 1.6rem;
  font-weight: 500;
  line-height: 145%;
  padding-block: 24px 8px;
}
.notes__wrap .notes__heading .indent {
  display: block;
}
.notes__wrap .notes__heading .num {
  padding-right: 8px;
}
@media only screen and (max-width: 767px) {
  .notes__wrap .notes__heading {
    font-size: 1.4rem;
  }
}
.notes__wrap .notes__text {
  font-size: 1.6rem;
  font-weight: 500;
}
.notes__wrap .notes__text--strong {
  font-size: 1.6rem;
  font-weight: bold;
}
.notes__wrap .notes__text--strong span {
  display: block;
}
@media only screen and (max-width: 767px) {
  .notes__wrap .notes__text--strong {
    font-size: 1.4rem;
  }
}
.notes__wrap .notes__box-item-text li + li {
  padding-top: 8px;
}
.notes__wrap .notes__item-block {
  display: inline-block;
  background-color: #fff;
  padding: 16px 40px;
  text-align: center;
  font-size: 1.4rem;
}
.notes__wrap .notes__item-block .notes__item-block_line {
  border-bottom: 1px solid #333;
  margin-bottom: 10px;
}
.notes__wrap .notes__item-block .notes__item-block_text--bottom {
  width: 520px;
}
@media only screen and (max-width: 767px) {
  .notes__wrap .notes__item-block .notes__item-block_text--bottom {
    width: 100%;
  }
}

.lead__text-list {
  padding-left: 1.5em;
  font-size: 2rem;
  line-height: 1.4;
  color: #333;
  font-weight: 300;
}
.lead__text-list.lead__text-list-num {
  margin-top: 40px;
}
.lead__text-list.lead__text-list-num li {
  list-style: decimal;
}
@media only screen and (max-width: 767px) {
  .lead__text-list {
    font-size: 1.4rem;
  }
}
.lead__text-list li {
  list-style: disc;
}
.lead__text-list li + li {
  margin-top: 40px;
}
@media only screen and (max-width: 767px) {
  .lead__text-list li + li {
    margin-top: 20px;
  }
}

.overview {
  margin-top: 40px;
}
.overview .overview__table {
  width: 100%;
  margin-top: 24px;
}
.overview .overview__table th,
.overview .overview__table td {
  padding: 20px 40px;
  text-align: center;
  border: 1px solid #c0c0c0;
}
@media only screen and (max-width: 767px) {
  .overview .overview__table th,
  .overview .overview__table td {
    padding: 2%;
  }
}
.overview .overview__table th {
  background-color: #f7f7f7;
  font-size: 1.8rem;
  font-weight: bold;
}
@media only screen and (max-width: 767px) {
  .overview .overview__table th {
    font-size: 1.4rem;
  }
}
.overview .overview__table th.overview__table__ttl-sub {
  font-size: 1.4rem;
}
.overview .overview__table td {
  font-size: 1.4rem;
}
@media only screen and (max-width: 767px) {
  .overview .overview__table td.overview-cell-adjustment {
    width: 30%;
  }
}

.flow {
  margin-bottom: 100px;
}
@media only screen and (max-width: 767px) {
  .flow {
    margin-bottom: 40px;
  }
}
.flow .flow__wrap {
  border: 2px solid #b6a377;
}
.flow .flow__wrap .flow__ttl {
  background-color: #b6a377;
  color: #fff;
  font-size: 2rem;
  font-weight: bold;
  line-height: 145%;
  padding-block: 30px;
  padding-inline: 4%;
  text-align: center;
}
.flow .flow__wrap .flow__ttl .flow__ttl--sub {
  display: block;
  font-size: 1.6rem;
  font-weight: 500;
}
@media only screen and (max-width: 767px) {
  .flow .flow__wrap .flow__ttl {
    font-size: 1.8rem;
    padding-block: 20px;
    padding-inline: 4%;
  }
}
.flow .flow__wrap .flow__text__wrap {
  padding-block: 40px;
  padding-inline: 30px;
}
.flow .flow__wrap .flow__text__wrap p:first-of-type {
  padding-top: 0;
}
.flow .flow__wrap .flow__text__wrap .flow__item-ttl {
  font-size: 1.8rem;
  font-weight: bold;
  line-height: 145%;
  padding-block: 24px 8px;
  padding-left: 1.3em;
  text-indent: -1.3em;
}
.flow .flow__wrap .flow__text__wrap .flow__item-text {
  display: block;
  font-size: 1.6rem;
  font-weight: 500;
  line-height: 145%;
  padding-left: 24px;
}
.flow .flow__wrap .flow__text__wrap .flow__item--col2 {
  display: grid;
  grid-template-columns: 1fr 1fr;
  -moz-column-gap: 24px;
       column-gap: 24px;
}
@media only screen and (max-width: 767px) {
  .flow .flow__wrap .flow__text__wrap .flow__item--col2 {
    grid-template-columns: 1fr;
  }
  .flow .flow__wrap .flow__text__wrap .flow__item--col2 li + li {
    margin-top: 20px;
  }
}
.flow .flow__wrap .flow__text__wrap .flow__item--col2 li {
  display: grid;
  grid-template-rows: subgrid;
  grid-row: span 3;
}
.flow .flow__wrap .flow__text__wrap .flow__item--col2 li .flow__item-text-heading {
  font-size: 1.6rem;
  font-weight: 500;
  line-height: 145%;
  padding-top: 8px;
  padding-left: 24px;
}
.flow .flow__wrap .flow__text__wrap .flow__item--col2 li .flow__item-text-box {
  background-color: #f6f3ec;
  margin-top: 8px;
  padding: 28px 4%;
  display: flex;
  justify-content: center;
  -moz-column-gap: 32px;
       column-gap: 32px;
  align-items: center;
}
@media only screen and (max-width: 767px) {
  .flow .flow__wrap .flow__text__wrap .flow__item--col2 li .flow__item-text-box {
    -moz-column-gap: 20px;
         column-gap: 20px;
  }
}
.flow .flow__wrap .flow__text__wrap .flow__item--col2 li .flow__item-text-box li {
  font-size: 1.6rem;
  font-weight: 500;
  line-height: 145%;
}
.flow .flow__wrap .flow__text__wrap .flow__item--col2 li .flow__item-text-box li.flow__symbol {
  font-size: 2.4rem;
  font-weight: 500;
  line-height: 145%;
}
.flow .flow__arrow .flow__arrow__box {
  display: flex;
  justify-content: space-between;
}
.flow .flow__arrow .flow__arrow__box li {
  width: calc((100% - 80px) / 2);
  text-align: center;
}
@media only screen and (max-width: 767px) {
  .flow .flow__arrow .flow__arrow__box li {
    width: calc((100% - 20px) / 2);
    display: grid;
    grid-template-rows: max-content;
  }
  .flow .flow__arrow .flow__arrow__box li img {
    margin-inline: auto;
  }
}
.flow .flow__arrow .flow__arrow__box .flow__arrow-text {
  color: #fff;
  font-size: 1.6rem;
  font-weight: bold;
  line-height: 145%;
  padding: 30px 24px;
}
@media only screen and (max-width: 767px) {
  .flow .flow__arrow .flow__arrow__box .flow__arrow-text {
    padding: 20px;
    display: flex;
    align-items: center;
    justify-content: center;
  }
}
.flow .flow__arrow .flow__arrow__box .flow__arrow-text.flow__arrow-text--yes {
  background-color: var(--color-arrow-yes);
}
.flow .flow__arrow .flow__arrow__box .flow__arrow-text.flow__arrow-text--no {
  background-color: var(--color-arrow-no);
}

.taxation {
  font-size: 1.6rem;
}
.taxation .text__box_02 {
  margin-bottom: 40px;
}
@media only screen and (max-width: 767px) {
  .taxation .text__box_02 {
    margin-bottom: 48px;
  }
}
.taxation .text__box_02 p {
  line-height: 1.4;
  color: #333;
  font-weight: 300;
}
@media only screen and (max-width: 767px) {
  .taxation .text__box_02 p {
    font-size: 1.4rem;
  }
}
.taxation .definition-block {
  border: solid 1px #333;
  padding: 3rem;
  margin-bottom: 4rem;
}
.taxation .definition-block .label {
  background-color: #b6a377;
  color: #fff;
  display: inline-block;
  padding: 0.4rem 1.6rem;
  font-size: 1.6rem;
  margin-bottom: 2.4rem;
}
.taxation .definition-block .definition-list li:first-child {
  margin-bottom: 0.8rem;
}
.taxation .content__group {
  margin-bottom: 100px;
}
.taxation .reference {
  margin-top: 100px;
}
.taxation .reference .text__box_03 .tax_section_list li {
  font-size: 2rem;
  font-weight: 300;
  color: #333;
}
@media only screen and (max-width: 767px) {
  .taxation .reference .text__box_03 .tax_section_list li {
    font-size: 1.4rem;
  }
}
.taxation .reference .text__box_03 .tax_section_list li + li {
  padding-top: 16px;
}
.taxation .reference .text__box_03 .tax_section_list-text {
  padding-top: 16px;
}
.taxation .reference .reference_data {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  width: 96%;
  max-width: 1000px;
  margin: 100px auto 0;
  row-gap: 60px;
}
@media only screen and (max-width: 767px) {
  .taxation .reference .reference_data {
    width: 80%;
    justify-content: center;
  }
}
.taxation .reference .reference_img {
  width: calc((100% - 84px) / 3);
  margin: 0 21px 0px 21px;
}
.taxation .reference .reference_img:nth-of-type(3n + 1) {
  margin-left: 0;
}
.taxation .reference .reference_img:nth-of-type(3n) {
  margin-right: 0;
}
@media only screen and (max-width: 767px) {
  .taxation .reference .reference_img {
    width: 100%;
    margin-left: 0;
    margin-right: 0;
  }
}
.taxation .reference .reference_img img {
  width: 100%;
  height: auto;
}
.taxation .text__box_03 .definition__list {
  font-size: 2rem;
  line-height: 1.4;
  color: #333;
  font-weight: 300;
}
@media only screen and (max-width: 767px) {
  .taxation .text__box_03 .definition__list {
    font-size: 1.4rem;
  }
}
.taxation .text__box_03 .definition__list dt {
  font-weight: 700;
  margin-bottom: 1.6rem;
}
.taxation .text__box_03 .definition__list .definition__dtl {
  padding-top: 0;
  padding-left: 3.2rem;
  padding-right: 3.2rem;
  padding-bottom: 0;
  margin-bottom: 4rem;
}
.taxation .text__box_03 .definition__list .definition__dtl ul li:first-of-type {
  margin-bottom: 1.6rem;
}
.taxation .text__box_03 .definition__list .definition__dtl ul li {
  padding-left: 2.4rem;
  position: relative;
  list-style: none;
  font-weight: 300;
}
.taxation .text__box_03 .definition__list .definition__dtl ul li span {
  color: #a71856;
  font-weight: 700;
}
.taxation .text__box_03 .definition__list .definition__dtl ul li::before {
  content: "・";
  position: absolute;
  top: 0;
  left: 0;
  color: #333;
}
.taxation .text__box_03 .definition__list .tax_section_list li {
  list-style: none;
  margin-bottom: 1.6rem;
  padding-left: 2.4rem;
  position: relative;
  color: #333; /* 明示的に色を指定 */
  font-weight: 300;
}
.taxation .text__box_03 .definition__list .tax_section_list li::before {
  content: "・";
  position: absolute;
  top: 0;
  left: 0;
  color: #333;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 {
  background-color: #f7f7f7;
  font-weight: 500;
  padding: 3.2rem;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 .numbered-list {
  list-style: none;
  counter-reset: my-counter;
  border-bottom: 1px solid #919191;
  padding-bottom: 3.2rem;
  margin-bottom: 3.2rem;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 .numbered-list li {
  position: relative;
  counter-increment: my-counter;
  margin-bottom: 24px;
  padding-left: 24px;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 .numbered-list li::before {
  content: counter(my-counter) ".";
  position: absolute;
  left: 0;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 .info-box .definition-list .label {
  background-color: #b6a377;
  color: #fff;
  display: inline-block;
  padding: 0.4rem 1.6rem;
  font-size: 1.6rem;
  margin-bottom: 2.4rem;
  font-weight: 300;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 .info-box .definition-list .label span {
  font-size: 1.8rem;
  font-weight: bold;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 .info-box .definition-list .definition_dtl {
  padding: 0;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 .info-box .definition-list .definition_dtl ul li:first-child {
  margin-bottom: 1.6rem;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 .info-box .definition-list .definition_dtl .definition_list_nested {
  font-size: 1.6rem;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 .info-box .definition-list .definition_dtl .definition_list_nested .case_title:last-of-type {
  margin-top: 1.6rem;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 .info-box .definition-list .definition_dtl .definition_list_nested .case_title {
  font-size: 1.6rem;
  margin-bottom: 0;
}
.taxation .text__box_03 .definition__list .definition__dtl_02 .info-box .definition-list .definition_dtl .definition_list_nested .case_description {
  padding-left: 1.6rem;
}
.taxation .content__group {
  margin-top: 100px;
  padding-bottom: 0;
}
.taxation .content__group .reference_note p {
  font-weight: lighter;
}
.taxation .content__group .reference_note p:not(:first-child) {
  margin-top: 1.6rem;
}/*# sourceMappingURL=knowledge_accounting.css.map */