#sidebar1,
.content_header_wrap,
html body div.site_detail .toc_link_wrap {
  display:none !important;
}

#main {
  float:none !important;
  width:100% !important;
  max-width:none !important;
}




#main_body {
  --tax-navy:#00477f;
  --tax-navy-dark:#003f73;
  --tax-blue:#0085c5;
  --tax-link:#0562a8;
  --tax-pale:#dceef8;
  --tax-pale2:#edf7fc;
  --tax-line:#b7d4e6;
  --tax-gray:#d7e1e9;
  --tax-text:#222;

  width:100%;
  max-width:1080px;
  margin:0 auto;
  padding:0;

  color:var(--tax-text);

  font-size:100%;
  line-height:1.9;
  letter-spacing:.015em;
}

#main_body,
#main_body * {
  box-sizing:border-box;
}

#main_body > .detail_free {
  float:none !important;

  width:100%;
  min-width:0;

  margin:0 !important;
  padding:0;

  overflow-wrap:anywhere;
}

#main_body > .detail_free p {
  margin:0 0 1.65em !important;
  line-height:1.9;
}

#main_body > .detail_free a {
  color:var(--tax-link);
  text-underline-offset:3px;
}

#main_body > .detail_free img {
  max-width:100% !important;
  height:auto !important;
}




#main_body > .detail_free > span[id^="toc"] {
  display:block;

  width:0;
  height:0;

  margin:0;
  padding:0;

  scroll-margin-top:24px;
}






#main_body > .detail_free:first-of-type {
  margin:0 0 44px !important;
}

#main_body > .detail_free:first-of-type > ul {
  display:grid;

  grid-template-columns:1fr 1fr;
  gap:0 14px;

  margin:0 !important;
  padding:0 !important;

  list-style:none;
}

#main_body > .detail_free:first-of-type > ul > li {
  min-width:0;

  margin:0;
  padding:0;

  border:1px solid #8ca0b0;

  list-style:none;
  text-align:center;

  overflow:hidden;
}




#main_body > .detail_free:first-of-type > ul > li:first-child {
  padding:13px 14px;

  background:#d4dfe8;
  color:var(--tax-navy);

  font-weight:700;
}




#main_body > .detail_free:first-of-type > ul > li:nth-child(2) {
  background:var(--tax-navy);
  border-color:var(--tax-navy);
}

#main_body > .detail_free:first-of-type > ul > li:nth-child(2) > a {
  display:flex;

  align-items:center;
  justify-content:center;

  width:100%;
  height:100%;

  padding:13px 14px;

  color:#fff !important;

  font-weight:700;

  text-decoration:none;
}





#main_body > .detail_free:has(> #toc1) {
  margin:0 0 54px !important;
  padding:34px 48px 32px;

  border-top:5px solid var(--tax-navy);

  background:var(--tax-pale2);

  text-align:center;
}




#main_body > .detail_free:has(> #toc1) > p:first-child {
  margin:0 0 8px !important;

  color:var(--tax-navy);

  font-size:1.5rem;
  font-weight:700;
  line-height:1.6;
}




#main_body > .detail_free > #toc1 + h2 {
  display:block;

  margin:0 0 18px !important;
  padding:0 !important;

  border:0 !important;

  background:none !important;
  color:var(--tax-navy) !important;

  font-size:3.2rem !important;
  font-weight:700 !important;
  line-height:1.5 !important;

  text-align:center;
}

#main_body > .detail_free > #toc1 + h2::before,
#main_body > .detail_free > #toc1 + h2::after {
  display:none !important;
}




#main_body > .detail_free > #toc1 + h2 + p {
  max-width:880px;

  margin:0 auto !important;

  font-size:1.5rem;
  line-height:1.9;
}




#main_body > .detail_free:has(> #toc2) > ul:first-child {
  display:grid;

  grid-template-columns:max-content max-content max-content;
  gap:16px 18px;

  justify-content:start;

  margin:0 0 70px !important;
  padding:26px 28px !important;

  background:var(--tax-pale);

  list-style:none;
}

#main_body > .detail_free:has(> #toc2) > ul:first-child > li {
  position:relative;

  margin:0;
  padding:0;

  border:0;
  border-radius:2px;

  background:#fff;

  list-style:none;

  overflow:hidden;
}




#main_body > .detail_free:has(> #toc2) > ul:first-child > li:nth-child(n+7) {
  display:none;
}


#main_body > .detail_free:has(> #toc2) > ul:first-child > li > a {
  position:relative;

  display:block;

  min-height:44px;

  padding:10px 18px 10px 38px;

  color:var(--tax-navy) !important;

  font-size:1.5rem;
  font-weight:700;
  line-height:1.6;

  text-decoration:none;
}




#main_body > .detail_free:has(> #toc2) > ul:first-child > li > a::before {
  content:"";

  position:absolute;

  left:18px;
  top:50%;

  width:5px;
  height:5px;

  border-right:2px solid currentColor;
  border-bottom:2px solid currentColor;

  transform:translateY(-70%) rotate(45deg);
}




#main_body > .detail_free:has(> #toc2) > ul:first-child > li:hover {
  background:var(--tax-navy);
}

#main_body > .detail_free:has(> #toc2) > ul:first-child > li:hover > a {
  color:#fff !important;
}




#main_body > .detail_free:has(> #toc2) > ul:first-child > li:focus-within {
  background:var(--tax-navy);
}

#main_body > .detail_free:has(> #toc2) > ul:first-child > li:focus-within > a {
  color:#fff !important;
}




#main_body > .detail_free h2 {
  scroll-margin-top:24px;

  display:flex;

  align-items:center;
  justify-content:center;

  gap:26px;

  margin:76px 0 30px !important;
  padding:11px 24px !important;

  border:0 !important;
  border-radius:0 !important;

  background:var(--tax-navy) !important;
  color:#fff !important;

  font-size:2.8rem !important;
  font-weight:400 !important;
  line-height:1.5 !important;

  text-align:center;
}

#main_body > .detail_free h2::before,
#main_body > .detail_free h2::after {
  content:"";

  flex:1;

  min-width:18px;
  height:1px;

  background:rgba(255,255,255,.75);
}

#main_body > .detail_free h2 a {
  color:inherit !important;
  text-decoration:none;
}




#main_body > .detail_free > #toc2 + h2 {
  margin-top:0 !important;
}




#main_body > .detail_free h3 {
  margin:30px 0 15px !important;
  padding:8px 14px !important;

  border:0 !important;
  border-radius:0 !important;

  background:var(--tax-blue) !important;
  color:#fff !important;

  font-size:1.9rem !important;
  font-weight:700 !important;
  line-height:1.55 !important;
}




#main_body > .detail_free h4 {
  margin:25px 0 12px !important;
  padding:0 0 7px !important;

  border:0 !important;
  border-bottom:2px solid var(--tax-navy) !important;
  border-radius:0 !important;

  background:none !important;
  color:var(--tax-navy) !important;

  font-size:1.7rem !important;
  font-weight:700 !important;
  line-height:1.6 !important;
}




#main_body > .detail_free:has(> #toc2) > #toc2 + h2 + p {
  margin-bottom:28px !important;
}
























#main_body > .detail_free > #toc3 + h2 + p {
  margin-bottom:38px !important;

  color:var(--tax-navy);

  font-size:1.7rem;
  font-weight:700;
}




#main_body > .detail_free:has(> #toc4) {
  --use-image:url("/img/subsite/zeinavi/syukuhakuzei/syukuhaku_1_img.png");
  --use-no:"1";
}

#main_body > .detail_free:has(> #toc5) {
  --use-image:url("/img/subsite/zeinavi/syukuhakuzei/syukuhaku_2_img.png");
  --use-no:"2";
}

#main_body > .detail_free:has(> #toc6) {
  --use-image:url("/img/subsite/zeinavi/syukuhakuzei/syukuhaku_3_img.png");
  --use-no:"3";
}


#main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) {
  display:grid;

  grid-template-columns:46% 54%;
  grid-template-rows:auto auto;

  min-height:300px;

  margin:0 0 28px !important;
  padding:42px 0 32px !important;

  background-image:var(--use-image);
  background-repeat:no-repeat;
  background-position:left center;
  background-size:42% auto;
}




#main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > h3 {
  position:relative;

  grid-column:2;

  align-self:end;

  margin:0 0 12px !important;
  padding:8px 0 4px 58px !important;

  border:0 !important;

  background:none !important;
  color:var(--tax-navy) !important;

  font-size:1.8rem !important;
  font-weight:700 !important;
  line-height:1.55 !important;
}

#main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > h3::before {
  content:var(--use-no);

  position:absolute;

  left:0;
  top:-18px;

  color:var(--tax-navy);

  font-size:5.2rem;
  font-weight:700;
  line-height:1;
}




#main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > p {
  grid-column:2;

  margin:0 !important;
  padding-left:58px;

  font-size:1.5rem;
  line-height:1.85;
}




#main_body > .detail_free:has(> #toc7) > ol {
  margin:12px 0 28px 1.6em !important;
  padding:0;
}

#main_body > .detail_free:has(> #toc7) > ol > li {
  margin:.35em 0;
}




#main_body > .detail_free:has(> #toc18) {
  --step-no:"01";
}

#main_body > .detail_free:has(> #toc19) {
  --step-no:"02";
}

#main_body > .detail_free:has(> #toc20) {
  --step-no:"03";
}

#main_body > .detail_free:has(> #toc21) {
  --step-no:"04";
}




#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) {
  position:relative;

  width:calc(100% - 54px);

  margin:0 0 24px 54px !important;
  padding:18px 22px 16px 94px !important;

  border:1px solid #c7deeb;
  border-radius:7px;

  background:#fff;

  box-shadow:0 4px 12px rgba(0,71,127,.08);
}




#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21))::before {
  content:var(--step-no);

  position:absolute;

  left:-38px;
  top:50%;

  display:flex;

  align-items:center;
  justify-content:center;

  width:58px;
  height:58px;

  border-radius:50%;

  background:var(--tax-navy);
  color:#fff;

  font-size:1.8rem;
  font-weight:700;
  line-height:1;

  transform:translateY(-50%);
}




#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20))::after {
  content:"↓";

  position:absolute;

  left:50%;
  bottom:-29px;

  color:#5ea9d2;

  font-size:2rem;
  line-height:1;

  transform:translateX(-50%);
}




#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4 {
  margin:0 0 4px !important;
  padding:0 !important;

  border:0 !important;

  color:var(--tax-navy) !important;

  font-size:1.7rem !important;
  font-weight:700 !important;
}




#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > p {
  margin:0 !important;

  font-size:1.5rem;
  line-height:1.75;
}




#main_body > .detail_free > #toc22 + h3 {
  margin-top:40px !important;
}




#main_body > .detail_free > #toc24 + h2 {
  margin-top:72px !important;
}




#main_body > .detail_free > #toc25 + h2 {
  margin-top:72px !important;
}




#main_body > .detail_free > #toc26 + h3 + ul,
#main_body > .detail_free > #toc27 + h3 + ul {
  margin:0 0 30px !important;
  padding:0 !important;

  list-style:none;
}

#main_body > .detail_free > #toc26 + h3 + ul > li,
#main_body > .detail_free > #toc27 + h3 + ul > li {
  margin:0;
  padding:0;

  border-bottom:1px solid #c6dce9;

  list-style:none;
}

#main_body > .detail_free > #toc26 + h3 + ul > li > a,
#main_body > .detail_free > #toc27 + h3 + ul > li > a {
  position:relative;

  display:block;

  padding:9px 12px 9px 36px;

  color:var(--tax-link) !important;

  font-size:1.5rem;
  line-height:1.65;
}





























#main_body > .detail_free:has(> #toc28) {
  margin-bottom:72px !important;
}

#main_body ul[data-tax-faq] {
  margin:0 !important;
  padding:0 !important;

  list-style:none;
}

#main_body ul[data-tax-faq] > li {
  margin:0;
  list-style:none;
}




#main_body ul[data-tax-faq] > li:nth-child(odd) {
  position:relative;

  margin:0 0 8px;

  padding:13px 52px 13px 16px;

  border:1px solid #c6dce9;

  background:#eaf5fb;
  color:var(--tax-navy);

  font-size:1.5rem;
  font-weight:700;
  line-height:1.65;

  cursor:pointer;
}




#main_body ul[data-tax-faq] > li:nth-child(odd)::after {
  content:"＋";

  position:absolute;

  right:16px;
  top:50%;

  color:var(--tax-navy);

  font-size:2rem;
  font-weight:400;
  line-height:1;

  transform:translateY(-50%);
}

#main_body ul[data-tax-faq] > li:nth-child(odd)[aria-expanded="true"]::after {
  content:"−";
}




#main_body ul[data-tax-faq] > li:nth-child(even) {
  margin:-8px 0 8px;

  padding:16px;

  border:1px solid #c6dce9;
  border-top:0;

  background:#fff;

  font-size:1.5rem;
  line-height:1.8;
}

#main_body ul[data-tax-faq] > li[hidden] {
  display:none !important;
}




#main_body ul[data-tax-faq] > li[role="button"]:focus-visible {
  outline:3px solid rgba(0,133,197,.35);
  outline-offset:2px;
}




#main_body > .detail_free:has(> #toc29) {
}




@media screen and (max-width:840px) {

  #main_body::before {
    margin-bottom:24px;
  }


  

  #main_body > .detail_free:has(> #toc2) > ul:first-child {
    grid-template-columns:1fr 1fr;
  }

  #main_body > .detail_free:has(> #toc2) > ul:first-child > li > a {
    height:100%;
  }


  

  #main_body > .detail_free h2 {
    margin-top:60px !important;

    font-size:2.4rem !important;
  }


  

  #main_body > .detail_free:has(> #toc1) {
    padding:28px 30px;
  }

  #main_body > .detail_free > #toc1 + h2 {
    font-size:2.8rem !important;
  }


  

  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) {
    grid-template-columns:1fr;
    grid-template-rows:auto auto auto;

    padding-top:280px !important;

    background-position:center top 20px;
    background-size:min(380px,72%) auto;
  }

  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > h3,
  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > p {
    grid-column:1;
  }

  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > h3 {
    max-width:620px;

    margin-left:auto !important;
    margin-right:auto !important;
  }

  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > p {
    max-width:620px;

    margin-left:auto !important;
    margin-right:auto !important;
  }
}




@media screen and (max-width:540px) {

  #main_body {
    font-size:100%;
  }


  

  #main_body::before {
    padding:8px 10px;

    font-size:1.6rem;
  }


  

  #main_body > .detail_free:first-of-type > ul {
    gap:0 7px;
  }

  #main_body > .detail_free:first-of-type > ul > li:first-child,
  #main_body > .detail_free:first-of-type > ul > li:nth-child(2) > a {
    padding:10px 6px;

    font-size:1.3rem;
  }


  

  #main_body > .detail_free:has(> #toc1) {
    padding:24px 18px;
  }

  #main_body > .detail_free > #toc1 + h2 {
    font-size:2.4rem !important;
  }


  

  #main_body > .detail_free:has(> #toc2) > ul:first-child {
    grid-template-columns:1fr;

    gap:10px;

    padding:18px !important;
  }


  

  #main_body > .detail_free h2 {
    gap:12px;

    padding:9px 12px !important;

    font-size:2.2rem !important;
  }

  #main_body > .detail_free h2::before,
  #main_body > .detail_free h2::after {
    min-width:8px;
  }

  #main_body > .detail_free h3 {
    font-size:1.7rem !important;
  }


  

  

  

  

  


  

  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) {
    min-height:0;

    padding-top:230px !important;

    background-size:min(310px,84%) auto;
  }

  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > h3 {
    padding-left:48px !important;
  }

  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > h3::before {
    font-size:4.4rem;
  }

  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > p {
    padding-left:48px;
  }


  

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) {
    width:calc(100% - 34px);

    margin-left:34px !important;
    padding:16px 14px 15px 58px !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21))::before {
    left:-29px;

    width:46px;
    height:46px;

    font-size:1.5rem;
  }


  

  #main_body > .detail_free > #toc26 + h3 + ul > li > a,
  #main_body > .detail_free > #toc27 + h3 + ul > li > a {
    padding-right:4px;

    font-size:1.4rem;
  }


  

  #main_body ul[data-tax-faq] > li:nth-child(odd),
  #main_body ul[data-tax-faq] > li:nth-child(even) {
    font-size:1.4rem;
  }
}




@media print {

  #main_body ul[data-tax-faq] > li[hidden] {
    display:block !important;
  }

  #main_body ul[data-tax-faq] > li:nth-child(odd)::after {
    display:none;
  }

  #main_body > .detail_free {
    print-color-adjust:exact;
    -webkit-print-color-adjust:exact;
  }
}







#main_body {
  --tax-navy:#023f7c;
  --tax-blue:#0074b9;
  --tax-pale:#d9eaf5;
  --tax-link:#0562a8;
  --tax-line:#b9d1e2;

  color:#222;
  font-size:1.6rem;
  line-height:2;
  letter-spacing:.015em;
}

#main_body > .detail_free p {
  margin:0 0 1.8em !important;
  font-size:inherit;
  line-height:2;
}

#main_body > .detail_free li,
#main_body > .detail_free td,
#main_body > .detail_free th {
  line-height:1.8;
}




#main_body::before {
  margin:0 0 32px;
  padding:9px 14px;
  background:#0878a8;
  color:#fff;
  font-size:1.8rem;
  font-weight:700;
  line-height:1.45;
}

#main_body > .detail_free:first-of-type {
  margin:0 0 34px !important;
}

#main_body > .detail_free:first-of-type > ul {
  gap:14px;
}

#main_body > .detail_free:first-of-type > ul > li {
  font-size:1.6rem;
  line-height:1.6;
}

#main_body > .detail_free:first-of-type > ul > li:first-child {
  padding:17px 18px;
}

#main_body > .detail_free:first-of-type > ul > li:nth-child(2) > a {
  padding:17px 18px;
}

#main_body > .detail_free:first-of-type > ul::after {
  margin-top:8px;
  font-size:1.3rem;
}




#main_body > .detail_free:has(> #toc1) {
  margin:0 0 54px !important;
  padding:34px 48px 32px;
  border-top:5px solid var(--tax-navy);
  background:#edf7fc;
  text-align:center;
}

#main_body > .detail_free:has(> #toc1) > p:first-child {
  margin:0 0 8px !important;
  color:var(--tax-navy);
  font-size:1.6rem;
  font-weight:700;
  line-height:1.7;
}

#main_body > .detail_free > #toc1 + h2 {
  display:block;
  margin:0 0 18px !important;
  padding:0 !important;
  border:0 !important;
  background:none !important;
  color:var(--tax-navy) !important;
  font-size:3.2rem !important;
  font-weight:700 !important;
  line-height:1.5 !important;
  text-align:center;
}

#main_body > .detail_free > #toc1 + h2::before,
#main_body > .detail_free > #toc1 + h2::after {
  display:none !important;
}

#main_body > .detail_free > #toc1 + h2 + p {
  max-width:880px;
  margin:0 auto !important;
  font-size:1.6rem;
  line-height:2;
}




#main_body > .detail_free:has(> #toc2) > ul:first-child {
  display:flex;
  flex-wrap:wrap;
  justify-content:flex-start;
  gap:18px 26px;

  margin:0 0 78px !important;
  padding:24px 26px !important;

  background:var(--tax-pale);
  list-style:none;
}

#main_body > .detail_free:has(> #toc2) > ul:first-child > li {
  position:relative;
  margin:0;
  padding:0;
  border:0;
  border-radius:6px;
  background:#fff;
  color:var(--tax-navy);
  font-size:1.8rem;
  line-height:1.6;
  list-style:none;
  overflow:hidden;
}

#main_body > .detail_free:has(> #toc2) > ul:first-child > li:nth-child(n+7) {
  display:none;
}

#main_body > .detail_free:has(> #toc2) > ul:first-child > li > a {
  position:relative;
  display:block;
  width:100%;
  min-height:0;
  padding:12px 22px 12px 48px;
  color:var(--tax-navy) !important;
  font-size:inherit;
  font-weight:400;
  line-height:1.6;
  text-decoration:underline;
  text-underline-offset:3px;
}

#main_body > .detail_free:has(> #toc2) > ul:first-child > li > a::before {
  content:"";
  position:absolute;
  left:22px;
  top:50%;
  width:8px;
  height:8px;
  border-right:2px solid currentColor;
  border-bottom:2px solid currentColor;
  transform:translateY(-70%) rotate(45deg);
  pointer-events:none;
}

#main_body > .detail_free:has(> #toc2) > ul:first-child > li:hover,
#main_body > .detail_free:has(> #toc2) > ul:first-child > li:focus-within {
  background:var(--tax-navy);
  color:#fff;
}

#main_body > .detail_free:has(> #toc2) > ul:first-child > li:hover > a,
#main_body > .detail_free:has(> #toc2) > ul:first-child > li:focus-within > a {
  color:#fff !important;
}




#main_body > .detail_free h2 {
  scroll-margin-top:24px;

  display:flex;
  align-items:center;
  justify-content:center;
  gap:28px;

  margin:96px 0 42px !important;
  padding:15px 30px !important;

  border:0 !important;
  border-radius:3px !important;

  background:#00477f !important;
  color:#fff !important;

  font-size:3.8rem !important;
  font-weight:400 !important;
  line-height:1.45 !important;
  text-align:center;
}

#main_body > .detail_free h2::before,
#main_body > .detail_free h2::after {
  content:"";
  position:static;
  flex:1;
  min-width:16px;
  height:2px;
  margin:0;
  border:0;
  background:rgba(255,255,255,.8);
}

#main_body > .detail_free h2 a {
  color:inherit !important;
  text-decoration:none;
}

#main_body > .detail_free > #toc2 + h2 {
  margin-top:0 !important;
}

#main_body > .detail_free h3 {
  margin:42px 0 22px !important;
  padding:11px 16px 11px 26px !important;

  border:0 !important;
  border-radius:6px !important;

  background:var(--tax-blue) !important;
  color:#fff !important;

  font-size:2.8rem !important;
  font-weight:400 !important;
  line-height:1.6 !important;
}

#main_body > .detail_free h4 {
  margin:38px 0 18px !important;
  padding:0 0 9px !important;

  border:0 !important;
  border-bottom:1px solid var(--tax-navy) !important;
  border-radius:0 !important;

  background:none !important;
  color:var(--tax-navy) !important;

  font-size:2.4rem !important;
  font-weight:400 !important;
  line-height:1.55 !important;
}





















#main_body > .detail_free > #toc3 + h2 + p {
  margin-bottom:38px !important;
  color:var(--tax-navy);
  font-size:2.25rem;
  font-weight:700;
  line-height:1.8;
}

#main_body > .detail_free:has(> #toc4) {
  --tax-picture:url(/img/subsite/zeinavi/syukuhakuzei/syukuhaku_1_img.png);
  --tax-number:url(/img/subsite/zeinavi/syukuhakuzei/syukuhaku_1.png);
  --tax-no:"１";
  margin-top:62px !important;
}

#main_body > .detail_free:has(> #toc5) {
  --tax-picture:url(/img/subsite/zeinavi/syukuhakuzei/syukuhaku_2_img.png);
  --tax-number:url(/img/subsite/zeinavi/syukuhakuzei/syukuhaku_2.png);
  --tax-no:"２";
}

#main_body > .detail_free:has(> #toc6) {
  --tax-picture:url(/img/subsite/zeinavi/syukuhakuzei/syukuhaku_3_img.png);
  --tax-number:url(/img/subsite/zeinavi/syukuhakuzei/syukuhaku_3.png);
  --tax-no:"３";
}

#main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) {
  position:relative;
  display:block;

  min-height:400px;

  margin-bottom:112px !important;
  padding:0 0 0 59.26% !important;

  background:var(--tax-picture) 0 0 / 52.5% auto no-repeat;
}

#main_body > .detail_free:has(> #toc6) {
  margin-bottom:26px !important;
}

#main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > h3 {
  position:static;
  display:block;

  margin:34px 0 22px !important;
  padding:112px 0 0 !important;

  border:0 !important;
  border-radius:0 !important;

  background:var(--tax-number) 0 0 / 100% auto no-repeat !important;
  color:var(--tax-navy) !important;

  font-size:2.6rem !important;
  font-weight:400 !important;
  line-height:1.55 !important;
}

#main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > h3::before {
  content:none !important;
}

#main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > p {
  margin:0 !important;
  padding:0 !important;

  font-size:1.65rem;
  line-height:1.95;
}




#main_body > .detail_free:has(> #toc7) > ol {
  margin:12px 0 30px 1.8em !important;
  padding:0;
}

#main_body > .detail_free:has(> #toc7) > ol > li {
  margin:.45em 0;
  font-size:1.6rem;
  line-height:1.9;
}


#main_body > .detail_free > #toc14 + h3 + p + p {
  margin-top:10px !important;
  padding:14px 18px;
  border-left:5px solid var(--tax-blue);
  background:#edf7fc;
}

#main_body > .detail_free > #toc14 + h3 + p + p > a {
  color:var(--tax-link) !important;
  font-size:1.6rem;
  line-height:1.8;
  text-decoration:underline;
}




#main_body > .detail_free:has(> #toc18) { --step-no:"01"; }
#main_body > .detail_free:has(> #toc19) { --step-no:"02"; }
#main_body > .detail_free:has(> #toc20) { --step-no:"03"; }
#main_body > .detail_free:has(> #toc21) { --step-no:"04"; }

#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) {
  position:relative;

  width:100%;
  min-height:118px;

  margin:0 0 28px !important;
  padding:22px 28px 20px 118px !important;

  border:1px solid #c5d9e7;
  border-radius:7px;

  background:#fff;
  box-shadow:0 5px 14px rgba(0,71,127,.09);
}


#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21))::before {
  content:var(--step-no);

  position:absolute;
  z-index:1;
  left:26px;
  top:50%;

  display:flex;
  align-items:flex-end;
  justify-content:center;

  width:70px;
  height:70px;
  padding-bottom:12px;

  border-radius:50%;

  background:var(--tax-navy);
  color:#fff;

  font-size:2rem;
  font-weight:700;
  line-height:1;

  transform:translateY(-50%);
}


#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20))::after {
  content:"↓";

  position:absolute;
  left:50%;
  bottom:-33px;

  color:#70b5da;

  font-size:2.4rem;
  line-height:1;

  transform:translateX(-50%);
}

#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4 {
  position:static;

  margin:0 0 6px !important;
  padding:0 0 7px !important;

  border:0 !important;
  border-bottom:1px solid #bfd6e5 !important;

  color:var(--tax-navy) !important;

  font-size:2rem !important;
  font-weight:700 !important;
  line-height:1.55 !important;
}


#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4::before {
  content:"STEP";

  position:absolute;
  z-index:2;
  left:40px;
  top:50%;

  width:42px;

  color:#fff;

  font-size:.9rem;
  font-weight:700;
  line-height:1;
  letter-spacing:.08em;
  text-align:center;

  transform:translateY(-23px);
}

#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > p {
  margin:0 !important;
  padding:0;

  font-size:1.6rem;
  line-height:1.85;
}

#main_body > .detail_free > #toc22 + h3 {
  margin-top:46px !important;
}




#main_body > .detail_free > #toc26 + h3 + ul,
#main_body > .detail_free > #toc27 + h3 + ul {
  margin:0 0 34px !important;
  padding:0 !important;
  list-style:none;
}

#main_body > .detail_free > #toc26 + h3 + ul > li,
#main_body > .detail_free > #toc27 + h3 + ul > li {
  margin:0;
  padding:0;
  border-bottom:1px solid #c6dce9;
  list-style:none;
}

#main_body > .detail_free > #toc26 + h3 + ul > li > a,
#main_body > .detail_free > #toc27 + h3 + ul > li > a {
  position:relative;
  display:block;
  padding:11px 12px 11px 38px;
  color:var(--tax-link) !important;
  font-size:1.6rem;
  line-height:1.75;
}




#main_body ul[data-tax-faq] {
  margin:0 !important;
  padding:0 !important;
  list-style:none;
}

#main_body ul[data-tax-faq] > li {
  margin:0;
  list-style:none;
}

#main_body ul[data-tax-faq] > li:nth-child(odd) {
  position:relative;

  padding:19px 58px 19px 20px;

  border:1px solid #c5d9e7;
  border-radius:4px 4px 0 0;

  background:#eef7fc;
  color:var(--tax-navy);

  font-size:1.7rem;
  font-weight:700;
  line-height:1.8;
}

#main_body ul[data-tax-faq] > li:nth-child(even) {
  margin:0 0 14px;
  padding:22px 20px 24px;

  border:1px solid #c5d9e7;
  border-top:0;
  border-radius:0 0 4px 4px;

  background:#fff;

  font-size:1.6rem;
  line-height:1.9;
}

#main_body ul[data-tax-faq] > li[aria-expanded]::after {
  content:"−";

  position:absolute;
  right:18px;
  top:18px;

  color:var(--tax-blue);

  font-size:2.6rem;
  line-height:1;
}

#main_body ul[data-tax-faq] > li[aria-expanded="false"] {
  margin-bottom:14px;
  border-radius:4px;
}

#main_body ul[data-tax-faq] > li[aria-expanded="false"]::after {
  content:"＋";
}

#main_body ul[data-tax-faq] > li[hidden] {
  display:none !important;
}




@media screen and (max-width:840px) {

  #main_body {
    font-size:1.6rem;
  }

  #main_body > .detail_free h2 {
    margin-top:64px !important;
    font-size:2.8rem !important;
  }

  #main_body > .detail_free > #toc2 + h2 {
    margin-top:0 !important;
  }

  #main_body > .detail_free:has(> #toc1) {
    padding:28px 30px;
  }

  #main_body > .detail_free > #toc1 + h2 {
    font-size:2.8rem !important;
  }

  #main_body > .detail_free:has(> #toc2) > ul:first-child {
    gap:15px 20px;
    margin-bottom:50px !important;
  }

  #main_body > .detail_free:has(> #toc2) > ul:first-child > li {
    font-size:1.65rem;
  }

  
  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) {
    display:block;

    min-height:0;

    margin-top:0 !important;
    margin-bottom:34px !important;

    padding:0 0 250px !important;

    background-position:center bottom;
    background-size:min(360px,100%) auto;
  }

  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > h3 {
    margin-top:0 !important;
    padding:10px 0 0 5px !important;

    background:none !important;

    border-bottom:1px solid var(--tax-navy) !important;
  }

  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > h3::before {
    content:var(--tax-no) !important;

    position:static;

    margin-right:20px;

    color:var(--tax-navy);

    font-size:4.5rem;
    font-weight:400;
    line-height:1;
  }

  #main_body > .detail_free:has(> :is(#toc4,#toc5,#toc6)) > p {
    padding:0 !important;
  }
}




@media screen and (max-width:540px) {

  #main_body {
    font-size:1.6rem;
  }

  #main_body::before {
    padding:8px 10px;
    font-size:1.6rem;
  }

  #main_body > .detail_free:first-of-type > ul {
    gap:8px;
  }

  #main_body > .detail_free:first-of-type > ul > li {
    font-size:1.4rem;
  }

  #main_body > .detail_free:first-of-type > ul > li:first-child,
  #main_body > .detail_free:first-of-type > ul > li:nth-child(2) > a {
    padding:11px 8px;
  }

  #main_body > .detail_free:has(> #toc1) {
    padding:24px 18px;
  }

  #main_body > .detail_free > #toc1 + h2 {
    font-size:2.4rem !important;
  }

  #main_body > .detail_free:has(> #toc2) > ul:first-child {
    display:flex;
    flex-direction:column;
    gap:10px;
    padding:20px !important;
  }

  #main_body > .detail_free:has(> #toc2) > ul:first-child > li {
    width:100%;
    font-size:1.6rem;
  }

  #main_body > .detail_free h2 {
    gap:0;
    padding:11px 14px !important;
    font-size:2.8rem !important;
  }

  #main_body > .detail_free h2::before,
  #main_body > .detail_free h2::after {
    display:none;
  }

  #main_body > .detail_free h3 {
    font-size:2.2rem !important;
  }

  #main_body > .detail_free h4 {
    font-size:2rem !important;
  }

  

  

  

  

  
  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) {
    min-height:104px;
    padding:18px 14px 16px 90px !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21))::before {
    left:16px;

    width:60px;
    height:60px;

    padding-bottom:10px;

    font-size:1.7rem;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4::before {
    left:25px;
    width:42px;
    font-size:.8rem;
    transform:translateY(-20px);
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4 {
    font-size:1.8rem !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > p {
    font-size:1.5rem;
  }

  #main_body > .detail_free > #toc26 + h3 + ul > li > a,
  #main_body > .detail_free > #toc27 + h3 + ul > li > a {
    padding-right:4px;
    font-size:1.4rem;
  }

  #main_body ul[data-tax-faq] > li:nth-child(odd) {
    font-size:1.5rem;
  }

  #main_body ul[data-tax-faq] > li:nth-child(even) {
    font-size:1.5rem;
  }
}







#main_body > .detail_free:has(> #toc18) { --step-no:"01"; }
#main_body > .detail_free:has(> #toc19) { --step-no:"02"; }
#main_body > .detail_free:has(> #toc20) { --step-no:"03"; }
#main_body > .detail_free:has(> #toc21) { --step-no:"04"; }

#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) {
  position:relative !important;

  display:block !important;

  width:100% !important;
  min-height:152px !important;

  margin:0 0 50px !important;
  padding:30px 30px 26px 165px !important;

  border:1px solid #c4ddea !important;
  border-radius:18px !important;

  background:#fff !important;

  box-shadow:0 12px 24px rgba(0,71,127,.08) !important;

  overflow:visible !important;
}




#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21))::before {
  content:var(--step-no) !important;

  position:absolute !important;
  z-index:2 !important;

  left:28px !important;
  top:50% !important;

  display:flex !important;

  align-items:flex-end !important;
  justify-content:center !important;

  width:86px !important;
  height:86px !important;

  padding:0 0 17px !important;

  border-radius:50% !important;

  background:#00558f !important;
  color:#fff !important;

  box-shadow:0 11px 22px rgba(0,72,120,.18) !important;

  font-size:3.8rem !important;
  font-weight:400 !important;
  line-height:1 !important;

  transform:translateY(-50%) !important;
}




#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4::before {
  content:"STEP" !important;

  position:absolute !important;
  z-index:3 !important;

  left:28px !important;
  top:50% !important;

  display:block !important;

  width:86px !important;

  margin:0 !important;
  padding:0 !important;

  border:0 !important;
  background:none !important;

  color:#fff !important;

  font-size:1.3rem !important;
  font-weight:700 !important;
  line-height:1 !important;
  letter-spacing:.04em !important;
  text-align:center !important;

  transform:translateY(-27px) !important;
}




#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20))::after {
  content:"↓" !important;

  position:absolute !important;
  z-index:1 !important;

  left:50% !important;
  bottom:-40px !important;

  display:block !important;

  width:auto !important;
  height:auto !important;

  margin:0 !important;
  padding:0 !important;

  background:none !important;
  color:#69add2 !important;

  font-size:3rem !important;
  font-weight:300 !important;
  line-height:1 !important;

  transform:translateX(-50%) !important;
}




#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4 {
  position:static !important;

  margin:0 0 15px !important;
  padding:0 0 11px !important;

  border:0 !important;
  border-bottom:1px solid #b9d3e3 !important;
  border-radius:0 !important;

  background:none !important;
  color:#00518b !important;

  font-size:2.4rem !important;
  font-weight:400 !important;
  line-height:1.5 !important;
}




#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > p {
  margin:0 !important;
  padding:0 !important;

  color:#222 !important;

  font-size:1.6rem !important;
  line-height:1.9 !important;
}




#main_body > .detail_free > #toc22 + h3 {
  margin-top:54px !important;
}




#main_body > .detail_free:has(> #toc28) {
  margin-bottom:72px !important;
}




#main_body > .detail_free:has(> #toc28) > ul {
  display:block !important;

  width:100% !important;

  margin:0 !important;
  padding:0 !important;

  background:none !important;

  list-style:none !important;
}




#main_body > .detail_free:has(> #toc28) > ul > li {
  display:block !important;

  width:100% !important;

  list-style:none !important;
}




#main_body > .detail_free:has(> #toc28) > ul > li:nth-child(odd) {
  position:relative !important;

  margin:0 0 14px !important;
  padding:19px 58px 19px 20px !important;

  border:1px solid #c5d9e7 !important;
  border-radius:4px !important;

  background:#eef7fc !important;
  color:var(--tax-navy) !important;

  font-size:1.7rem !important;
  font-weight:700 !important;
  line-height:1.8 !important;

  cursor:pointer !important;
}




#main_body > .detail_free:has(> #toc28) > ul > li:nth-child(odd)::after {
  content:"＋" !important;

  position:absolute !important;

  right:18px !important;
  top:50% !important;

  color:var(--tax-blue) !important;

  font-size:2.6rem !important;
  font-weight:400 !important;
  line-height:1 !important;

  transform:translateY(-50%) !important;
}




#main_body > .detail_free:has(> #toc28) > ul > li:nth-child(odd)[aria-expanded="true"] {
  margin-bottom:0 !important;

  border-radius:4px 4px 0 0 !important;
}

#main_body > .detail_free:has(> #toc28) > ul > li:nth-child(odd)[aria-expanded="true"]::after {
  content:"−" !important;
}




#main_body > .detail_free:has(> #toc28) > ul > li:nth-child(even) {
  margin:0 0 14px !important;
  padding:22px 20px 24px !important;

  border:1px solid #c5d9e7 !important;
  border-top:0 !important;
  border-radius:0 0 4px 4px !important;

  background:#fff !important;
  color:#222 !important;

  font-size:1.6rem !important;
  font-weight:400 !important;
  line-height:1.9 !important;
}




#main_body > .detail_free:has(> #toc28) > ul > li:nth-child(even)[hidden] {
  display:none !important;
}




#main_body > .detail_free:has(> #toc28) > ul > li:nth-child(odd):focus-visible {
  outline:3px solid rgba(0,116,185,.35) !important;
  outline-offset:2px !important;
}




@media screen and (max-width:840px) {

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) {
    min-height:138px !important;

    padding:26px 24px 23px 140px !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21))::before {
    left:24px !important;

    width:78px !important;
    height:78px !important;

    padding-bottom:16px !important;

    font-size:3.4rem !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4::before {
    left:24px !important;

    width:78px !important;

    font-size:1.2rem !important;

    transform:translateY(-25px) !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4 {
    font-size:2.2rem !important;
  }
}




@media screen and (max-width:540px) {

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) {
    min-height:0 !important;

    margin-bottom:46px !important;

    padding:22px 16px 20px 96px !important;

    border-radius:12px !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21))::before {
    left:14px !important;

    width:62px !important;
    height:62px !important;

    padding-bottom:12px !important;

    font-size:2.7rem !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4::before {
    left:14px !important;

    width:62px !important;

    font-size:1rem !important;

    transform:translateY(-20px) !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4 {
    margin-bottom:10px !important;

    font-size:1.9rem !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > p {
    font-size:1.5rem !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20))::after {
    bottom:-36px !important;

    font-size:2.6rem !important;
  }


  

  #main_body > .detail_free:has(> #toc28) > ul > li:nth-child(odd) {
    padding:15px 48px 15px 14px !important;

    font-size:1.5rem !important;
  }

  #main_body > .detail_free:has(> #toc28) > ul > li:nth-child(even) {
    padding:18px 14px 20px !important;

    font-size:1.5rem !important;
  }

  #main_body > .detail_free:has(> #toc28) > ul > li:nth-child(odd)::after {
    right:14px !important;

    font-size:2.2rem !important;
  }
}




#main_body > .detail_free:has(> #toc18) {
  margin-top:36px !important;
}


#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21))::before {
  width:88px !important;
  height:88px !important;
  min-width:88px !important;
  min-height:88px !important;
  aspect-ratio:1 / 1 !important;
  box-sizing:border-box !important;

  padding:16px 0 0 !important;

  border-radius:50% !important;

  display:flex !important;
  align-items:center !important;
  justify-content:center !important;

  line-height:1 !important;
}


#main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4::before {
  width:88px !important;
  transform:translateY(-26px) !important;
}

@media screen and (max-width:840px) {
  #main_body > .detail_free:has(> #toc18) {
    margin-top:30px !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21))::before {
    width:78px !important;
    height:78px !important;
    min-width:78px !important;
    min-height:78px !important;
    aspect-ratio:1 / 1 !important;
    padding:14px 0 0 !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4::before {
    width:78px !important;
    transform:translateY(-24px) !important;
  }
}

@media screen and (max-width:540px) {
  #main_body > .detail_free:has(> #toc18) {
    margin-top:26px !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21))::before {
    width:64px !important;
    height:64px !important;
    min-width:64px !important;
    min-height:64px !important;
    aspect-ratio:1 / 1 !important;
    padding:12px 0 0 !important;
  }

  #main_body > .detail_free:has(> :is(#toc18,#toc19,#toc20,#toc21)) > h4::before {
    width:64px !important;
    transform:translateY(-20px) !important;
  }
}




#main_body > .detail_free:has(> #toc2) .sw_large_table {
  display:none !important;
}

#main_body > .detail_free:has(> #toc2) .sp_table_wrap2,
#main_body > .detail_free:has(> #toc2) .sp_table_wrap {
  width:100% !important;
  max-width:100% !important;
  height:auto !important;

  overflow:visible !important;
}

#main_body > .detail_free:has(> #toc2) table {
  width:100% !important;
  height:auto !important;

  margin:20px 0 30px !important;

  table-layout:fixed;
  border-collapse:collapse;

  font-size:1.55rem;
  line-height:1.8;
}

#main_body > .detail_free:has(> #toc2) table th,
#main_body > .detail_free:has(> #toc2) table td {
  height:auto !important;

  padding:14px 16px !important;

  border:1px solid #b9d1e2 !important;

  vertical-align:top;
}

#main_body > .detail_free:has(> #toc2) table th {
  width:26% !important;

  background:#e5f2f8 !important;
  color:var(--tax-navy) !important;

  font-weight:700;
}

#main_body > .detail_free:has(> #toc2) table td {
  width:74% !important;

  background:#fff !important;
}

#main_body > .detail_free:has(> #toc2) table p {
  margin:0 !important;
  padding:0 !important;
}



@media screen and (max-width:840px) {

  #main_body > .detail_free:has(> #toc2) table {
    font-size:1.5rem;
  }

  #main_body > .detail_free:has(> #toc2) table th {
    width:30% !important;
  }

  #main_body > .detail_free:has(> #toc2) table td {
    width:70% !important;
  }
}



@media screen and (max-width:540px) {

  #main_body > .detail_free:has(> #toc2) table {
    font-size:1.4rem;
  }

  #main_body > .detail_free:has(> #toc2) table th {
    width:34% !important;
  }

  #main_body > .detail_free:has(> #toc2) table td {
    width:66% !important;
  }

  #main_body > .detail_free:has(> #toc2) table th,
  #main_body > .detail_free:has(> #toc2) table td {
    padding:12px !important;
  }
}




#main_body > .detail_free:first-of-type > ul {
  display:flex !important;
  grid-template-columns:none !important;
  gap:14px !important;

  width:100% !important;

  margin:0 !important;
  padding:0 !important;

  list-style:none !important;
}



#main_body > .detail_free:first-of-type > ul > li {
  position:relative !important;

  flex:1 1 0 !important;
  min-width:0 !important;
  min-height:62px !important;

  margin:0 !important;
  padding:0 !important;

  border:0 !important;
  border-radius:5px 5px 0 0 !important;

  font-size:1.6rem !important;
  font-weight:700 !important;
  line-height:1.6 !important;
  text-align:center !important;

  list-style:none !important;

  overflow:hidden !important;
}




#main_body > .detail_free:first-of-type > ul > li:not(:has(> a)) {
  display:flex !important;

  align-items:center !important;
  justify-content:center !important;

  padding:17px 18px !important;

  background:var(--tax-navy) !important;
  color:#fff !important;

  border-color:var(--tax-navy) !important;
}




#main_body > .detail_free:first-of-type > ul > li:has(> a) {
  background:#ccd9e5 !important;
  color:var(--tax-navy) !important;

  border:1px solid #8ca0b0 !important;
}



#main_body > .detail_free:first-of-type > ul > li > a {
  display:flex !important;

  align-items:center !important;
  justify-content:center !important;

  width:100% !important;
  height:100% !important;
  min-height:62px !important;

  margin:0 !important;
  padding:17px 18px !important;

  box-sizing:border-box !important;

  background:transparent !important;
  color:var(--tax-navy) !important;

  font:inherit !important;
  line-height:1.6 !important;
  text-align:center !important;

  text-decoration:underline !important;
  text-underline-offset:3px !important;
}



#main_body > .detail_free:first-of-type > ul > li:has(> a):hover,
#main_body > .detail_free:first-of-type > ul > li:has(> a):focus-within {
  background:var(--tax-navy) !important;
  color:#fff !important;

  border-color:var(--tax-navy) !important;
}

#main_body > .detail_free:first-of-type > ul > li:has(> a):hover > a,
#main_body > .detail_free:first-of-type > ul > li:has(> a):focus-within > a {
  color:#fff !important;
}



#main_body > .detail_free:first-of-type > ul > li > a::before,
#main_body > .detail_free:first-of-type > ul > li > a::after {
  content:none !important;
}




@media screen and (max-width:540px) {

  #main_body > .detail_free:first-of-type > ul {
    gap:8px !important;
  }

  #main_body > .detail_free:first-of-type > ul > li {
    min-height:52px !important;

    font-size:1.4rem !important;
  }

  #main_body > .detail_free:first-of-type > ul > li:not(:has(> a)) {
    padding:11px 8px !important;
  }

  #main_body > .detail_free:first-of-type > ul > li > a {
    min-height:52px !important;
    padding:11px 8px !important;
  }
}