@charset "UTF-8";

/* =========================================================
PC用CSS
========================================================= */
/* =========================================================
　font
========================================================= */
body { color:#333;  font-size:14px; line-height:26px;}
#pan{ width: 960px; margin:0 auto; font-size:11px; margin-top:11px; padding:0 20px; background-color:#fff;}

.f10{ color:#333; font-size:10px; line-height:16px;}
.f11{ color:#333; font-size:11px; line-height:16px;}
.f11n{ color:#333; font-size:11px;}
.f11b{ color:#333; font-size:11px; line-height:16px; font-weight:bold;}
.f12{ color:#333; font-size:12px; line-height:18px;}
.f12g{ color:#498600; font-size:12px; line-height:1.3em; font-weight:bold; margin-bottom:10px;}
.f14{ color:#333; font-size:14px; line-height:26px;}
.f14b{ color:#333; font-size:14px; font-weight: bold; line-height:26px;}
.f16{ color:#333; font-size:16px; font-weight: bold; line-height:26px;}
.f24t{ color:#498600; font-size:24px; line-height:1.3em; margin-bottom:20px;}
.title{color:#498600; font-size:16px; line-height:1.3em; 
	 background:#eaeaea; padding:7px 10px 7px ;margin: 0 0 1em 0 !important;
	 border-left:7px solid #5e9122; line-height: 22px; }
.midashi{color:#498600; font-size:14px; line-height:2em; border-bottom:dotted 1px #498600;}
.pink{color:#ff3a51; }
.green{ color:#498600;}
.indent{ padding-left:36px;}
.link{color:#498600; padding:2px 4px; border:#498600 solid 1px;}
.left-t{font-size:14px; font-weight:bold;}
.left-menu{ color:#498600; font-size:12px; line-height:2em; font-weight:bold; margin-bottom:10px;}

.sitemap-t{ color:#fff; font-size:16px; padding:4px;}
.sitemap-link{ font-size:13px; line-height:26px; padding:10px;}

.bold{ font-weight:bold;}

button {cursor: pointer;cursor: hand;}

.list_triangle {
    padding: 0px;
    margin: 0px;
    list-style: none;
}

.list_triangle > li {
    position: relative;
}
.list_triangle > li::before {
    position: absolute;
    top: 50%;
    left: 6px;
    transform: translateY(-50%);
    width: 0px;
    height: 0px;
    border: 0.3em solid transparent;
    border-left: 0.3em solid #498600;
    content: "";
}


.list_triangle2 {
    padding: 0px;
    margin: 0px;
    list-style: none;
}
.list_triangle2 > li {
    position: relative;
    padding: 0px 0px 0px 0px;
}
.list_triangle2 > li::before {
    position: absolute;
    top: 20px;
    left: 10px;
    transform: translateY(-50%);
    width: 0px;
    height: 0px;
    border: 0.3em solid transparent;
    border-left: 0.4em solid #498600;
    content: "";
}

.list_triangle3 {
    padding: 0px;
    margin: 0px;
    list-style: none;
}
.list_triangle3 > li {
    position: relative;
    padding: 0px 0px 0px 0px;
}
.list_triangle3 > li::before {
    position: absolute;
    top: 13px;
    left: 10px;
    transform: translateY(-50%);
    width: 0px;
    height: 0px;
    border: 0.3em solid transparent;
    border-left: 0.4em solid #498600;
    content: "";
}

/* =========================================================
　リセット
========================================================= */
html, body, div, ul, ol, li, dl, dt, dd, h1, h2, h3, h4, h5, h6, pre, form, p, blockquote, fieldset, input { margin: 0; padding: 0; }
ol, ul { list-style: none; }
fieldset, img { border: none; }
table { border-collapse: collapse; border-spacing: 0; }
td { padding: 0; }
hr { margin: 5px 0; }
a:focus{ outline: none; }

/*リンク関係*/
a:link,a:visited {text-decoration: none; color: #498600;}
a:hover,a:active { text-decoration: underline; color: #498600; }

/* =========================================================
　body
========================================================= */
html, body { height: 100%; }
/*
body { background: #FFF url(/image/tex01.gif) repeat;
 font-family:"Hiragino Kaku Gothic Pro", "ＭＳ Ｐゴシック", "verdana", "arial", "Sans-Serif"; }
*/


body { background: #FFF url(/image/tex01.gif) repeat !important;
 font-family: Noto Sans JP,ヒラギノ角ゴ ProN,Hiragino Kaku Gothic ProN,メイリオ,Meiryo,Osaka,ＭＳ Ｐゴシック,MS PGothic,sans-serif; }


/* =========================================================
　header
========================================================= */
#head{ width:1000px;margin:0 auto; padding: 0 20px; }
.head_member{ margin: 18px auto 0px; width: 270px; height: 43px; }

#head-l{ float:left; margin-top:20px;}
#head-r{ float:right; margin-top:25px;}

#head-r ul.button1 {margin-right: 10px; border:1px solid rgba(171, 171, 171, 0.4); width:310px; background: #fff; text-align: center; border-radius: 3px; display: inline-flex; justify-content: space-evenly;}

#head-r ul.button1 li{display: inline-block;  font-size: 13px; height: 25px;}
#head-r ul.button1 a{color: #333;}

#head-r ul.button_member {display: inline-block; width:163px;}
#head-r ul.button_member li{ border:2px solid #50b2c5; background: #ffffff; text-align: center; border-radius: 100vh; font-weight: 500; font-size: 16px; height: 28px; box-shadow: 1px 3px 0 #50b2c5;
  display: -webkit-box; /* safari, Chrome */
  display: -moz-box;    /* Firefox */
  display: -o-box;      /* Opera */
  display: -ms-box;     /* IE */
  display: box;         /* ベンダープレフィックスなし */

  -webkit-box-align: center; /* safari, Chrome */
  -moz-box-align: center;    /* Firefox */
  -o-box-align: center;      /* Opera */
  -ms-box-align: center;     /* IE */
  box-align: center;         /* ベンダープレフィックスなし */
  
  display: block; }
#head-r ul.button_member a{display: block; color: #666666; display: block; margin: 0 auto;}
#head-r ul.button_member span{font-size:80%; }


#head-r ul.button_kenshu {display:inline-block; width:163px; margin-right: 2px;}
#head-r ul.button_kenshu li{ border:2px solid #50b2c5; background: #777777; text-align: center; border-radius: 100vh; font-weight: 500; font-size: 16px; height: 28px; box-shadow: 1px 3px 0 #50b2c5; 
  display: -webkit-box; /* safari, Chrome */
  display: -moz-box;    /* Firefox */
  display: -o-box;      /* Opera */
  display: -ms-box;     /* IE */
  display: box;         /* ベンダープレフィックスなし */

  -webkit-box-align: center; /* safari, Chrome */
  -moz-box-align: center;    /* Firefox */
  -o-box-align: center;      /* Opera */
  -ms-box-align: center;     /* IE */
  box-align: center;         /* ベンダープレフィックスなし */
  
  display: block;
	 }
#head-r ul.button_kenshu a{color:#ffffff; display: block; margin: 0 auto;}
#head-r ul.button_kenshu span{font-size:80%; }


/* =========================================================
　menu
========================================================= */
#menu { width: 1000px; padding-top: 19px; display: flex; justify-content: space-between; }
#menu span { display: none;}

#menu li { height: 34px; width: calc(100% / 6); padding: 0 2px; }
/*　各メニューの幅指定　*/
#menu-1 li, #menu-1 a{ background: #498600;}
#menu-2 li, #menu-2 a{ background: #ffae00;}
#menu-3 li, #menu-3 a{ background: #58a9e7;}
#menu-4 li, #menu-4 a{ background: #a166bc;}
#menu-5 li, #menu-5 a{ background: #6bb414;}
#menu-6 li, #menu-6 a{ background: #fc8089;}
#menu li a { display: block; color: #ffffff; text-align: center; line-height: 34px; text-decoration: none; border-radius: 5px; letter-spacing: -1px;}

/* =========================================================
　contents
========================================================= */
.cb { clear:both;　}
.pagetop{ text-align:right; padding:2em 0 0; font-size: 12px;}

/*　トップページmain　*/
#topmain{ width:1000px; margin:0 auto; padding: 0 20px }

#topmain-l{ width:270px; padding:17px 0 0 20px; float:left;}
#topmain-r{ width:710px; padding:13px 0 0 20px; float:right;}
#topmain-side{ width:270px; padding:17px 0 0 0; float:left;}
#topmain-master{ width:710px; padding:13px 0 0 0; float:right;margin-left: 20px;}

/*　左カテゴリ枠　*/
.waku-a { background: #e9f7cd; border:1px solid #9fb200;}
.waku-a1 { border-radius: 8px; padding: 15px 10px 0;}
.waku-a p { padding:10px 8px;}
.waku-a li { padding-left:18px;}
.location {border-top: 1px solid #d2de6c; margin-top:20px;}

#side1 ul {border-bottom: 1px solid #d2de6c; margin:10px 0 1em;}
#side1 li {}

#small-banner {text-align: center;margin-top: 20px; }
#small-banner img{;margin-bottom: 10px; }

/*　左カテゴリ枠MEMBER　*/
.waku-d { background: #f4f4f4; border:1px solid #bababa;}
.waku-d1 { border-radius: 8px;}
.waku-d p { padding:10px 18px;}
.waku-d li { padding-left:18px;}

/*　トップページ画像枠　*/
#myContent img {z-index: 100;padding: 0; margin: 0 0 25px 0;}

/*　新着情報枠　*/
#top-news{ width: 710px; margin: 0 0 20px 0; }
/*#top-news p{padding:0 14px 0 56px;}*/
#top-news.top_radius {border: 1px #9fb200 solid;
		border-radius: 10px;
		background: #fff ;
		z-index:10;
		margin-top: -25px; }

#top-news h2 {margin: 30px 0 30px 30px; color: #71912a; float: left;}
.new {font-size:10px; color:#fff; background: #e85251; padding: 2px 6px; border-radius:3px;}

/*　税のはなし枠　*/
#top-news-zei{ width: 710px; margin: 0 0 20px 0; border: 1px #ff9c2b solid; 
		border-radius: 10px;
		background: #fff; 
		}
#top-news-zei h2 {margin: 30px 30px 0 30px; color: #fff;
	  text-shadow    : 
       2px  2px 1px #ff8800,
      -2px  2px 1px #ff8800,
       2px -2px 1px #ff8800,
      -2px -2px 1px #ff8800,
       2px  0px 1px #ff8800,
       0px  2px 1px #ff8800,
      -2px  0px 1px #ff8800,
       0px -2px 1px #ff8800;
       float: left;
}

#top-news a.backnumber,
#top-news-zei a.backnumber,
#main-r3 a.backnumber{background:#498600; border: 1px solid #498600; border-radius: 14px; font-size: 11px; color:#fff; float: right; margin: 30px 30px 0 0;vertical-align: middle; text-decoration: none; padding: 0 10px;}

/*#top-news-zei p{padding:0 14px 0 56px;*/
#top-news-zei .lead_hanashi { line-height: 20px; padding: 2em 30px 30px; }
#top-news-zei .zei_bk { font-size: 6px; float: right; margin: 15px 0 0 0; }

/*テーブル（一覧表）*/
ul.table-list {list-style:none;} 
li.table-list1 {border-top: #d2de6c dotted 1px;
    border-bottom-color: #FFF;
    padding: 10px 0;}
span.date { width: 90px; margin-left: 30px; color: #333; font-size: 12px; line-height: 16px;}
span.status {width: 60px; text-align: center; display: inline-block;}
span.title-name { width: 510px; text-align: left; padding: 0 10px 0 0;display: inline-table;}


/*　税理士の仕事とは　*/
#work_flex { margin: 0 0 2em 0;
	-js-display: flex;
   	display:-webkit-box;
    display:-moz-box;
    display:-webkit-flexbox;
    display:-moz-flexbox;
    display:-ms-flexbox;
    display:-webkit-flex;
    display:-moz-flex;
    display:flex;
    
	-webkit-flex-wrap: wrap;
	-moz-flex-wrap: wrap;
	-ms-flex-wrap: wrap;
	-o-flex-wrap: wrap;
	flex-wrap: wrap;
 
	-webkit-justify-content: space-between;
	-moz-justify-content: space-between;
	-ms-justify-content: space-between;
	-o-justify-content: space-between;
	justify-content: space-between;
	 }
#work_flex .work { width: 196px;  margin: 1em 0 0 0;}
#work_flex .work p.job { font-weight: bold; color:#333; font-size:14px; line-height:18px; padding: 2em 0 0 1em;}
#work_flex .work p.text { font-weight: normal; color:#333; font-size:12px; line-height:18px; padding: 0em 10px 0 1em;}

/*　税のはなし　*/
#zei-subtitle h2{
	margin-top:2em;
	margin-bottom:1em;
	font-size:20px;
}

/*　暮らしの中の税金問題　*/
#title_life {}
#title_life img { float: left; margin: 0 15px 0 0; }
#title_life p.lead { padding: 10px 0 0 0; font-weight: bold; }
#title_life p.genre { margin: -10px 0 60px 0; font-weight: bold; display: block; }

/*　税金用語集　*/
ul.yougo { list-style-position: inside; list-style-type: disc;
}
ul.yougo li {
    padding-left: 1em;
    text-indent: -1em;
}

/*　税理士会の活動　*/
table.kyoshitsu { width: 100%; margin: 1em 0;}
table.kyoshitsu th { text-align: left; font-weight: normal; }
table.kyoshitsu td { text-align: right; }

#menu_life { width: 646px; }
#menu_life td img {  }

/*　派生ページmain　*/
#main{ width:1000px; margin:0 auto; padding: 0 20px;}
#main-l{ width:270px; margin-top:15px; padding-left: 0px; float: left;}
#main-r{ width:710px; margin-top:15px; padding-right: 0px; float:right;}

/*会員専用タイトル*/
#main-r h1.title-member {text-align: center; width: 100%; height: 64px; background: #4b301e; line-height: 64px; font-size: 28px; vertical-align: middle;border-radius: 10px; }
#main-r h1.title-member a {color: #fff;width: 100%; height: 64px; display: block; }

#function-menu {list-style: none;display: flex; margin: 30px 0;}
#function-menu li { width: calc(710px / 3); text-align: center;}
#function-menu li img{ max-width:100%; height: auto;}
#function-menu p.exp{margin-top: 20px; font-size: 15px; line-height: 16px;}


#function-menu2 {display: flex; margin: 30px 0; justify-content: space-between;}
#function-menu2 img {display: block; margin: 0 auto;}
/* #function-menu2 { width: calc(710px / 2); text-align: center; background: red} */
/* #function-menu2 img{ max-width:100%; height: auto;} */
#function-menu2 p{margin-top: 10px; font-size: 12px; line-height: 16px; height: 30px;  }

.button_menu {width: calc((100%/3) - 7px); height: 180px; font-size: 16px; padding-top: 0px; border: 3px solid #cccccc; border-radius: 5px;padding: 0 10px;
	background: linear-gradient(#f8f8f8 0%, #d9d9da 100%); cursor: pointer;}




/*　会員専用メニュー　*/
#member_menu1 { margin: 2em 0 em 0;
	width: 710px;
	list-style: none; 
	padding:0;
	}
#member_menu1 li { padding: 5px; 
margin: 0;
float: left;}

#main-r2{ background: #fff;
	padding:30px;
	border:1px #9fb200 solid;
	border-bottom-left-radius:10px;
	border-bottom-right-radius:10px }
	
#main-r2 p{ margin: 0 0 1em 0; }

#main-r2 p.base{ margin: 0 0 1em 0; float:right; border:#bbbbbb solid 1px; padding:3px; }

#main-rnews{ background: #fff; padding:30px 0 0 0;border:1px #9fb200 solid;
	border-bottom-left-radius:10px;
	border-bottom-right-radius:10px }
#main-rnews p{ margin: 0 0 1em 0; }
#main-rnews .new { margin: 2px 0 0 0; }
#main-rnews p.pagetop{ text-align:right; padding:2em 30px 1em 0; font-size: 12px;}
#main-rnews_con {margin: 0 30px 0; }

/*　辞典枠　*/
.jiten{width:520px; background:url(/image/011.jpg) no-repeat; padding:33px 82px 10px 15px; border-bottom:#89c046 solid 1px; margin: 0 0 2em 0;}

/*　破線　*/
.hasen{ border-top:#d2de6c dotted 1px; border-bottom-color:#FFF;margin:10px 0;}
.hasen2{ border-top:#ffc685 dotted 1px; border-bottom-color:#FFF;margin:10px 0;}


/*　sitemap　*/
.sitemap-l{ width:290px; float:left; border:#CCC solid 1px; margin-bottom: 24px; }
.sitemap-r{ width:290px; float:right; border:#CCC solid 1px; margin-bottom: 24px; }

/*　テーブル　*/
.table { width: 100%; border-collapse: collapse;border: 1px #cccccc solid;font-size:12px; } 
.table td { border: 1px #cccccc solid; padding: 2px; }
.sizeAs { letter-spacing: -1px;}

/*　アクセス　*/
.access { padding: 2em 0 2em 0; margin: 0 0 1em 0;}
dl.access dt{ clear: left; float: left; width:9em; border-left: solid 3px #CCC; padding-left: 10px; margin-bottom:8px;}
dl.access dd{ margin-bottom:8px;}

/*　Q&A　*/
.waku-b { background: #fff; border:1px solid #9fb200; padding:10px; margin-left:90px;}
.waku-b1 { border-radius: 8px;}
.waku-c { background: #fff; border:1px solid #ccc; padding:10px; margin-left:90px;}
.waku-c1 { -webkit-border-radius: 8px;	/* Safari,Google Chrome用 */-moz-border-radius: 8px;	/* Firefox用 */}
dl.qa dt{float: left; width:30px;font-weight:bold;}
dl.qa dd{ padding-left:40px;}

/*　沿革　*/
#enkaku { width: 100%; border-collapse: collapse;border: 1px #cccccc solid;font-size:12px;} 
#enkaku td { border: 1px #cccccc solid; padding: 5px;}


/* =========================================================
　footer
========================================================= */
#copyright{ width:1000px;color:#498600; font-size: 12px; margin:0 auto 1em; padding-top:12px;  text-align:right;}

/* =========================================================
　member
========================================================= */
/*　検索フォーム　*/
#searchform {position: relative;}
#keywords { width: 144px; height: 30px; margin-left: 24px; padding: 0 10px;}
#searchbtn	{ position: absolute; top: 0; left: 200px;}


#main-r3{ padding:10px 0; background: #fff; border: 1px solid #bababa; border-radius: 10px; }
#main-r3 h2 {margin: 30px 30px 30px 30px; color: #666; float: left;}
.new {font-size:9px; color:#fff; background: #e85251; padding: 2px 6px; border-radius:3px;}

#main-r3 button{background:#498600; border: 1px solid #498600; border-radius: 8px; font-size: 10px; color:#fff; float: right; margin: 30px 30px 0 0; }


.sidebar-c1 li {border-bottom: 1px dotted #498600; font-weight: bold;
	padding-top: 10px;
	padding-bottom: 10px;
	padding-left: 20px;
	display: block;
	line-height: 21px;
}

.sidebar-c2 li{font-size: 12px;
	font-weight: bold;
}

#main-r4{ background:#fff; padding:30px; border:1px solid #bababa; border-radius: 10px; }
.zeirishi-bnr{display: block; margin: 20px auto 0}







@media screen and (min-width:680px) { 
/*　画面サイズが680pxからはここを読み込む　*/
/*新着情報などの枠*/
.info-list { width: 100%; padding: 0 10px; display: inline-flex;}
.top_td1 { width:90px; margin-left:20px;}
.top_td2 { width:60px; text-align: left; }
.top_td3 { width:510px;text-align: left; padding: 0 10px 0 0; }
}

/*追加分*/
table.hyou1 { margin: 0 0 1em 0; }
table.hyou1 td { border:1px #beafa0 solid;  padding:10px;}
.bgc-1{ background-color:#339999; color:#fff; padding: 0 0 0 1em; }
.bgc-2{ background-color:#00aa33; color:#fff; padding: 0 0 0 1em; }
.bgc-3{ background-color:#00aacc; color:#fff; padding: 0 0 0 1em; }
.bgc-4{ background-color:#ffaa33; color:#fff; padding: 0 0 0 1em; }
.pref { font-size: x-large; margin: 0 0 0 1em;}

.waku_general {border:1px #beafa0 solid;  padding:10px; margin: 1em 0 2em 0; } 

#myContent2{display: none; }

.pc_none{display: none; }

.inline_pict { float: right;}

.under_radius{
	border: 1px #9fb200 solid;
	height: 14px;
	border-radius: 10px;
	border-top-left-radius: 0;
	border-top-right-radius: 0;
	margin:-1em 0 0 0;
	background: #fff;
	border-top: 0px #9fb200 solid;
	}
	
/*　隙間　*/	
.u1 { margin: 0 0 1em 0;}
.u2 { margin: 0 0 2em 0 !important;}
.u3 { margin: 0 0 3em 0 !important;}

/*　ライン　*/	
.l1 {border-bottom: 1px solid #d2de6c; margin:10px 0;}
.l2 {border-bottom: 1px solid #d2de6c; margin:5px 0 10px; display: block;}	

/*　linkページなどのタイトル処理　*/
#table_sp table {
    border: none;
    margin: 0 0 2em 0;
    width: 100%;
  }
  

.mem_l1 { border-bottom: 1px dotted #bababa; margin:10px 0; }

.entry-title {margin: 1em 0;}

.center { margin: 0 auto;}

.sp-br {display:none;}
.pc-br {display:block;}



/* =========================================================
   レスポンシブメニュー
========================================================= */
.inner {
    width: 980px;
    margin: 0 auto;
    display: none;
}
.inner:after {
    content: "";
    clear: both;
    display: block;
}
 
/* header */
#top-head {
    top: -100px;
    position: absolute;
    width: 100%;
    margin: 100px auto 0;
    padding: 30px 0 0;
    line-height: 1;
    z-index: 999;
}
#top-head a,
#top-head {
    color: #fff;
    text-decoration: none;
}
#top-head .inner {
    position: relative;
}
#top-head .logo {
    float: left;
    font-size: 36px;
}
#global-nav ul {
    list-style: none;
    position: absolute;
    right: 0;
    bottom: 0;
    font-size: 14px;
}
#global-nav ul li {
    float: left;
}
#global-nav ul li a {
    padding: 0 30px;
}
 
/* Fixed */
#top-head.fixed {
    margin-top: 0;
    position: fixed;
    padding-top: 10px;
    height: 55px;
    background: #fff;
    background: rgba(255,255,255,.7);
    transition: top 0.65s ease-in;
    -webkit-transition: top 0.65s ease-in;
    -moz-transition: top 0.65s ease-in;
}
#top-head.fixed .logo {
    font-size: 24px;
    color: #333;
}
#top-head.fixed #global-nav ul li a {
    padding: 0 20px;
}
 
/* Toggle Button */
#nav-toggle {
    display: none;
    position: absolute;
    right: 12px;
    top: 14px;
    width: 34px;
    height: 36px;
    cursor: pointer;
    z-index: 101;
}
#nav-toggle div {
    position: relative;
}
#nav-toggle span {
    display: block;
    position: absolute;
    height: 4px;
    width: 100%;
    background: #666;
    left: 0;
    -webkit-transition: .35s ease-in-out;
    -moz-transition: .35s ease-in-out;
    transition: .35s ease-in-out;
}
#nav-toggle span:nth-child(1) {
    top: 0;
}
#nav-toggle span:nth-child(2) {
    top: 11px;
}
#nav-toggle span:nth-child(3) {
    top: 22px;
}
/*コロナウイルス支援情報*/
.covid19{width: 710px; margin:10px 0 20px 0;border: 0}
















@media screen and (max-width:680px){
/* =========================================================
スマートフォン用CSS
========================================================= */
/* =========================================================
　font
========================================================= */
body { color:#333;  font-size:14px; line-height:26px;}
#pan{ font-size:11px; margin-top:30px; padding:0 10px; width: 100%; }

.f14{ color:#333; font-size:14px; line-height:26px;}
.f12{ color:#333; font-size:12px; line-height:18px;}
.f10{ color:#333; font-size:10px; line-height:18px;}

.sp_f12{ color:#333; font-size:12px; line-height:24px;}

.f12g{ color:#498600; font-size:12px; line-height:1.3em; font-weight:bold; margin-bottom:10px;}
.f11{ color:#333; font-size:11px; line-height:16px;}
.f11b{ color:#333; font-size:11px; line-height:16px; font-weight:bold;}
.f10{ color:#333; font-size:10px; line-height:16px;}
.f24t{ color:#498600; font-size:24px; line-height:1.3em; margin-bottom:20px;}

.title {
    color: #498600;
    font-size: 16px;
    line-height: 1.3em;
    background: #eaeaea;
    padding: 7px 5px 7px 10px;
    margin: 0 0 1em 0 !important;
    border-left: 7px solid #5e9122;}

.midashi{color:#498600; font-size:14px; line-height:2em; border-bottom:dotted 1px #498600;}
.pink{color:#ff3a51; }
.green{ color:#498600;}
.indent{ padding-left:36px;}
.link{color:#498600; padding:4px; border:#498600 solid 1px;}
.left-t{font-size:14px; font-weight:bold;}
.left-menu{ color:#498600; font-size:14px; line-height:2em; font-weight:bold; margin-bottom:10px;}

.sitemap-t{ color:#fff; font-size:16px; padding:4px;}
.sitemap-link{ font-size:14px; line-height:26px; padding:10px;}

.bold{ font-weight:bold;}

/* =========================================================
　リセット
========================================================= */
html, body, div, ul, ol, li, dl, dt, dd, h1, h2, h3, h4, h5, h6, pre, form, p, blockquote, fieldset, input { margin: 0; padding: 0; }
ol, ul { list-style: none; }
fieldset, img { border: none; }
table { border-collapse: collapse; border-spacing: 0; }
td { padding: 0; }
hr { margin: 5px 0; }
a:focus{ outline: none; }

/*リンク関係*/
a:link,a:visited {text-decoration: none; color: #498600;}
a:hover,a:active { text-decoration: underline; color: #498600; }

/* box-sizing適応 */
*, *:before, *:after {
  -moz-box-sizing: border-box; -webkit-box-sizing: border-box; box-sizing: border-box;
 }

/* =========================================================
　body
========================================================= */
html, body { height: 100%; }
body { background: #fff url(/image/tex01.gif) repeat !important;
 font-family: Noto Sans JP,ヒラギノ角ゴ ProN,Hiragino Kaku Gothic ProN,メイリオ,Meiryo,Osaka,ＭＳ Ｐゴシック,MS PGothic,sans-serif; 
 -webkit-text-size-adjust:100%; }

/* =========================================================
　header
========================================================= */
#head{ width:100%; margin:0 auto; padding: 0 0; }
#head img { width: 188px; height: 30px;}

.head_member{ margin: 18px 0 10px 10px; }
#head-l{ margin-top:18px; text-align: center; width: 100%; display: none; }
.member { margin: 10px 0 0 8px; }

#head-r{ margin-top:35px; text-align: center; width: 100%; display: none; }

/* =========================================================
　menu
========================================================= */
#menu { width: 100%; padding-top: 20px; text-align: center; display: none;}
#menu span { display: none; width: 100%; }


//端も合わせて等間隔に配置
.around {
  -webkit-justify-content: flex-end;
  justify-content: flex-end;
}

/* =========================================================
　contents
========================================================= */
.cb { clear:both;　}
.pagetop{ text-align:right; width:100%; 
	padding: 20px 0 20px 0;
	    font-size: 12px;}

/*　トップページmain　*/
#topmain{ width:100%;padding: 0;}
	
#topmain-l{ width:100%; padding:10px 0 0 0; text-align: center; }
#topmain-r{ width:100%; padding-top:13px;  }

#topmain-side{ width:100%; padding:10px 0 0 0; text-align: center; }
#topmain-master{ width:100%; padding:13px 0 0 0;  }

/*　左カテゴリ枠　*/
.waku-a { background: #e9f7cd; border:1px solid #e9f7cd; text-align: left;
	padding: 10px;}
.waku-a1 { border-radius: 8px;}
.waku-a p { padding:10px; }
.waku-a li { font-size:14px;padding-left:18px; margin-bottom: 18px}

/*　左カテゴリ枠MEMBER　*/
.waku-d { background: #f4f4f4; border:1px solid #bababa;}
.waku-d1 { -webkit-border-radius: 8px;	/* Safari,Google Chrome用 */-moz-border-radius: 8px;	/* Firefox用 */}
.waku-d p { padding:10px 20px;}
.waku-d li { padding-left:20px;}

/*　新着情報枠　*/
#top-news{ width:100%; margin:19px 0px 20px; }
#top-news h2 {
    margin: 30px 0 30px 20px;
    color: #71912a;
    float: left;
}
#top-news.top_radius {border: 1px #9fb200 solid;
	border-radius: 10px;
	border-top-left-radius: 8px;
	border-top-right-radius: 8px;
	background: #fff ;}

#main-rnews_con img {width: 100%; height: auto; }

/*　税のはなし枠　*/
#top-news-zei{ width:100%; margin:0px 0px 20px; }
#top-news-zei .lead_hanashi { line-height: 20px; padding: 2em 1em 1em; }
#top-news-zei .zei_bk { font-size: 10px;  margin: 15px 0 0 0; }
#zei_img img { width: 100%; height: inherit;}
.float_left { float: left;} 

#top-news-zei h2 {margin: 30px 30px 0 20px; color: #fff;
	  text-shadow    : 
       2px  2px 1px #ff8800,
      -2px  2px 1px #ff8800,
       2px -2px 1px #ff8800,
      -2px -2px 1px #ff8800,
       2px  0px 1px #ff8800,
       0px  2px 1px #ff8800,
      -2px  0px 1px #ff8800,
       0px -2px 1px #ff8800;
       float: left;
       font-size: 20px;
}
.sp-br {display:block;}
.pc-br {display: none;}

#zei-subtitle{ padding-top:60px;}
.zei-subtitle-inner{ margin-top:-60px; padding-top:60px;}
#zei-subtitle h2{ margin-top:0px;margin-bottom:1em; font-size:20px;}
#zei-description { font-size: 16px; line-height: 30px;}

/*テーブル（一覧表）*/
ul.table-list {list-style:none;} 
li.table-list1 {border-top: #d2de6c dotted 1px;
    border-bottom-color: #FFF;
    padding: 10px 15px;}
span.date { width: 90px; margin-left: 0px; color: #333; font-size: 12px; line-height: 16px;}
span.status {width: 60px; text-align: left;display: inline-block;}
span.title-name { width: 100%; text-align: left; padding: 0 0 0 0;display: inline-table; line-height: 20px;}

/*　税理士の仕事とは　*/
#work_flex { display: block; }
#work_flex .work { width: 196px;  margin: 1em auto; }
#work_flex .work p.job { font-weight: bold; color:#333; font-size:14px; line-height:18px; padding: 2em 0 0 1em;}
#work_flex .work p.text { font-weight: normal; color:#333; font-size:12px; line-height:18px; padding: 0em 10px 0 1em;}

/*　暮らしの中の税金問題　*/
#title_life {}
#title_life img { float: left; margin: 0 15px 0 0; }
#title_life p.lead { padding: 10px 0 0 0; font-weight: bold; }
#title_life p.genre { margin: -10px 0 30px 0; font-weight: bold; display: block; }

/*　税金用語集　*/
ul.yougo { list-style-position: inside; list-style-type: disc;
}
ul.yougo li {
    padding-left: 1em;
    text-indent: -1em;
}

#menu_life { width: 100%; }
#menu_life td { text-align: center; }
#menu_life td img { width: 90%; }

/*　税理士会の活動　*/
table.kyoshitsu { width: 100%; margin: 1em 0;}
table.kyoshitsu th { text-align: left; font-weight: normal; float: left; }
table.kyoshitsu td { text-align: right; float: right; margin: 0 0 1em 0; }

/*　派生ページmain　*/
#main{ width:100%; margin:0 auto 0; padding: 0;}
#main-l{ width:100%; margin-top:15px; padding-left: 0; }
#main-r{ width:100%; margin-top:5px; padding-right: 0;}

/* 背景のアール処理削除　*/
#main-r2{ padding:10px 15px 0 15px; background: #fff; }
#main-r2 p{ margin: 0 0 1em 0; }

/* 2列テーブルを１列化　*/
#table_sp table {
    border: none;
    margin: 0 0 2em 0;
  }
#table_sp table thead {
    display: none;
  }
#table_sp table tr {
    display: block;
  }
#table_sp table td {
    display: block;
    white-space: nowrap;
  }
#table_sp table td::before {
    content: attr(data-label);
}

#main-rnews{ padding:20px 0 0 0; background: #fff;}
#main-rnews p{ margin: 0 0 1em 0; }
#main-rnews .new { margin: 2px 0 0 20px; }
.location {border-top: 1px solid #d2de6c; margin-top:20px; line-height: 20px;}

#main-rnews_con {margin: 0 30px 0; }

#main-rnews table {
    border: none;
    margin: 0 0 0 0px;
    padding:15px;
    width: 100%;
  }

#main-rnews table thead {
    display: none;
  }
#main-rnews table tr {
    display: block;
  }
#main-rnews table td {
    display: block;
    text-align: left;
    margin: 0 0 0 0;
    line-height: 1.8em;
    border: none;
  }
 #main-rnews table td::before {
    content: attr(data-label);
}

#main-rnews .new { margin: 2px 0 0 0;}


/*会員専用タイトル*/
#main-r h1.title-member {text-align: center; width: calc(100% - 20px); height: 44px; background: #4b301e; line-height: 44px; font-size: 18px; vertical-align: middle;border-radius: 8px; margin: 0 auto; }
#main-r h1.title-member a {color: #fff;width: 100%; height: 40px; display: block; }

#function-menu {list-style: none;display: flex; margin: 15px 0;}
#function-menu li { width: calc(710px / 3); text-align: center; padding: 0 5px;}
#function-menu li img{ max-width:100%;}
#function-menu p.exp{margin-top: 20px; line-height: 16px; font-size: 13px;}

#function-menu2 {display: flex; flex-flow: column; margin: 30px 10px 20px; justify-content: space-between;}
#function-menu2 img {display: block; margin: 0 auto; width: 64px; height: 64px;}
/* #function-menu2 { width: calc(710px / 2); text-align: center; background: red} */
/* #function-menu2 img{ max-width:100%; height: auto;} */
#function-menu2 .box { display:flex; flex-direction: row; justify-content: space-between;}
#function-menu2 .content { width: 76%;}
#function-menu2 h4 {font-size:18px; text-align: left; margin: 5px 0 0 0; }
#function-menu2 p{margin-top: 10px; font-size: 12px; line-height: 16px; text-align: left;}
#function-menu2 .center{text-align: center;}


.button_menu {width:100%; height: 86px; font-size: 16px; padding-top: 0px; border: 2px solid #cccccc; border-radius: 5px;padding: 0 5px; margin-bottom: 10px;
	background: linear-gradient(#f8f8f8 0%, #d9d9da 100%); cursor: pointer;}

/*
.button_menu {width: calc((100%/3) - 5px); height: 180px; font-size: 16px; padding-top: 0px; border: 2px solid #cccccc; border-radius: 5px;padding: 0 5px;
	background: linear-gradient(#f8f8f8 0%, #d9d9da 100%); cursor: pointer;}
*/

/*　新着情報のコンテンツ枠　*/
#main-rnews_con { width:100%; padding: 10px; margin: 0 0 0;
	 }

/*　辞典枠　*/
.jiten{ width:100%; background:#fff; margin: 0 0 2em 0; border:#89c046 solid 1px; padding: 10px;}

/*　破線　*/
.hasen{ border-top:#d2de6c dotted 1px; border-bottom-color:#FFF;margin:10px 0;}
.hasen2{ border-top:#ffc685 dotted 1px; border-bottom-color:#FFF;margin:10px 0;}

/*　sitemap　*/
.sitemap-l{ width:100%; float:left; border:#CCC solid 1px; margin-bottom: 24px; }
.sitemap-r{ width:100%; float:left; border:#CCC solid 1px; margin-bottom: 24px; }

/*　テーブル　*/
.table { width: 100%; border-collapse: collapse;border: 1px #cccccc solid;font-size:12px;} 
.table td { border: 1px #cccccc solid; padding: 2px;}

/*　アクセス　*/
dl.access dt{ float: left; width:100%; border-left: solid 3px #CCC; padding-left: 10px; margin-bottom:8px; }
dl.access dd{ clear: left; margin: 0 0 1em 1em;}

/*　Q&A　*/
.waku-b { background: #fff; border:1px solid #9fb200; padding:10px; margin-left:0px;}
.waku-b1 { -webkit-border-radius: 8px;	/* Safari,Google Chrome用 */-moz-border-radius: 8px;	/* Firefox用 */}
.waku-c { background: #fff; border:1px solid #ccc; padding:10px; margin-left:0px;}
.waku-c1 { -webkit-border-radius: 8px;	/* Safari,Google Chrome用 */-moz-border-radius: 8px;	/* Firefox用 */}
dl.qa dt{float: left; width:30px;font-weight:bold;}
dl.qa dd{ padding-left:40px;}

/*　沿革　*/
#enkaku { width: 100%; border-collapse: collapse;border: 1px #cccccc solid;font-size:12px;} 
#enkaku td { border: 1px #cccccc solid; padding: 5px; vertical-align: top;}

/*　TOPフッタ上メニュー　*/

.flex{
	-js-display: flex;
   	display:-webkit-box;
    display:-moz-box;
    display:-webkit-flexbox;
    display:-moz-flexbox;
    display:-ms-flexbox;
    display:-webkit-flex;
    display:-moz-flex;
    display:flex;
    
	-webkit-flex-direction:column;
	-moz-flex-direction:column;
	-ms-flex-direction:column;
	-o-flex-direction:column;
	flex-direction:column;
 
	-webkit-flex-wrap: wrap;
	-moz-flex-wrap: wrap;
	-ms-flex-wrap: wrap;
	-o-flex-wrap: wrap;
	flex-wrap: wrap;

	-webkit-justify-content: space-between;
	-moz-justify-content: space-between;
	-ms-justify-content: space-between;
	-o-justify-content: space-between;
	justify-content: space-between;
}

.flex-item:nth-child(1) {  
    width: 100%;
}
.flex-item:nth-child(2) { 
    width: 100%;     }

/* =========================================================
　footer
========================================================= */
#copyright{ width:100%; height:60px; margin:0 auto; padding-top:12px; text-align:center; font-size: 10px; 
}


/* =========================================================
　member
========================================================= */
/*　検索フォーム　*/
#searchform {position: relative;}
#keywords { width: 144px; height: 30px; margin-left: 24px; padding: 0 10px;}
#searchbtn	{ position: absolute; top: 0; left: 200px;}

/*　会員専用メニュー　*/
#member_menu1 { margin: 2em 0 2em 0;
	list-style: none; 
	padding:0;
	margin:30px 0 20px;}
#member_menu1 li { padding: 5px; 
margin: 0;
float: left;}

#main-r3{ padding:10px 0; }
#main-r3 h2 {margin: 15px; color: #666; float: left;}
#main-r3 a.backnumber{background:#498600; border: 1px solid #498600; border-radius: 14px; font-size: 11px; color:#fff; float: right; margin: 15px 15px 0 0;vertical-align: middle; text-decoration: none; padding: 0 10px;}

#main-r4{ padding:10px 15px;}

/*追加分*/
table.hyou1 td { border:1px #beafa0 solid;  padding:5px; letter-spacing: -0.5px; }
.bgc-1{ background-color:#339999; color:#fff;}
.bgc-2{ background-color:#00aa33; color:#fff;}
.bgc-3{ background-color:#00aacc; color:#fff;}
.bgc-4{ background-color:#ffaa33; color:#fff;}


/* =========================================================
　other
========================================================= */

.center{ display: block;
	margin: 0 auto;
	text-align: center;
}

#myContent{ margin: 10px 0 0; }
#myContent img{ width: 100%;  margin: 0 0 30px 0;}

#myContent2{display:block; margin: 0 0 0 20px;}


/*新着情報などの枠*/
.info-list {padding: 0 1em; display: block }
.top_td1{ display: inline-block;}
.top_td2{ display: inline-block;}
.top_td3{ text-align: left; padding: 0 10px 0 0; }

.pc_none { display: block; }
.sp_none { display: none;}

.sp_news_endbar {width: 100%;}
.sp_zei_endbar {width: 100%;}
.clear { clear:both; }  

.inline_pict { margin: 0 auto 1em; float: none; display: block;}
.title_pict { width: 100%; }
.max_pict { width: 100%; }
.w100 {width: 100%;}
.pw15 {padding: 0 15px;}

.under_radius{
	border: 1px #fff solid;
	border-top: 0px #9fb200 solid;
	height: 14px;
	border-radius: 10px;
	border-top-left-radius: 0;
	border-top-right-radius: 0;
	margin:0 0 0 0;
	background: #fff;
	}


/* =========================================================
   レスポンシブメニュー
========================================================= */

.inner {
    display: block;
}

 #top-head,
    .inner {
        width: 100%;
        padding: 0;
    }
    #top-head {
        top: 0;
        position: fixed;
        margin-top: 0;
    }
    /* Fixed reset */
    #top-head.fixed {
        padding-top: 0;
        background: transparent;
    }
    #mobile-head {
        background: #fff;
        width: 100%;
        height: 56px;
        z-index: 999;
        position: relative;
    }

    #top-head.fixed .logo,
    #top-head .logo {
        position: absolute;
        left: 13px;
        top: 13px;
        color: #333;
        font-size: 26px;
    }
    #global-nav {
        position: absolute;
        /* 開いてないときは画面外に配置 */
        top: -500px;
        background:#498600;
        background:-webkit-linear-gradient(#498600 0%, #81ba3b 100%);
        width: 100%;
        text-align: left;
        padding: 10px 0;
        -webkit-transition: .5s ease-in-out;
        -moz-transition: .5s ease-in-out;
        transition: .5s ease-in-out;
    }
    #global-nav ul {
        list-style: none;
        position: static;
        right: 0;
        bottom: 0;
        font-size: 14px;
        margin: 0 0 0 1em;
    }
    #global-nav ul li {
        float: none;
        position: static;
        line-height: 5px;
        border-bottom: 1px solid rgba(255, 255, 255, 0.3);
        padding: 0 0 0 1em;
    }

    #global-nav ul li#kenshu_site {
    background: grey;
    border-bottom: 5px solid #50b2c5;
    font-weight: 600;
/*     font-size: 16px; */
    }

    #global-nav ul li#member_site {
    background: #fff;
    border-bottom: 5px solid #50b2c5;
    font-weight: 600;
/*     font-size: 16px; */
    }
    
    #global-nav ul li#member_site a {
    color: #555 !important;
    }

    #top-head #global-nav ul li a,
    #top-head.fixed #global-nav ul li a {
        width: 100%;
        display: block;
        padding: 18px 0;
        color: #fff;
    }
    
    #nav-toggle {
        display: block;
    }
    /* #nav-toggle 切り替えアニメーション */
    .open #nav-toggle span:nth-child(1) {
        top: 11px;
        -webkit-transform: rotate(315deg);
        -moz-transform: rotate(315deg);
        transform: rotate(315deg);
    }
    .open #nav-toggle span:nth-child(2) {
        width: 0;
        left: 50%;
    }
    .open #nav-toggle span:nth-child(3) {
        top: 11px;
        -webkit-transform: rotate(-315deg);
        -moz-transform: rotate(-315deg);
        transform: rotate(-315deg);
    }
    /* #global-nav スライドアニメーション */
    .open #global-nav {
        /* #global-nav top + #mobile-head height */
        -moz-transform: translateY(556px);
        -webkit-transform: translateY(556px);
        transform: translateY(556px);
    }
        /*コロナウイルスに関する支援情報 */
	.covid19{width: 100%; margin:30px 0 0 0; padding: 0 5px; border: 0}

	.zeirishi-bnr{display: block; margin: 20px auto 0}
}