@charset "UTF-8";
.s-imgfluid {
  vertical-align: bottom;
  width: 100%;
  height: auto;
}

.s-d-sp {
  display: inline-block;
}
@media only screen and (min-width: 768px) {
  .s-d-sp {
    display: none;
  }
}

.s-d-sm {
  display: inline-block;
}
@media only screen and (min-width: 576px) {
  .s-d-sm {
    display: none;
  }
}

.s-d-pc {
  display: none;
}
@media only screen and (min-width: 768px) {
  .s-d-pc {
    display: inline-block;
  }
}

.s-cb {
  color: #00AEEF;
}

.s-twoCol {
  display: flex;
  justify-content: space-between;
  flex-direction: column;
}
@media only screen and (min-width: 768px) {
  .s-twoCol {
    flex-direction: row;
  }
}
.s-twoCol .s-col {
  width: 100%;
}
@media only screen and (min-width: 768px) {
  .s-twoCol .s-col {
    width: calc(50% - 15px);
  }
}

ul.s-dots li {
  position: relative;
  padding-left: 14px;
}
@media only screen and (max-width: 767px) {
  ul.s-dots li {
    line-height: 1.8;
  }
}
ul.s-dots li:last-child {
  margin-bottom: 0;
}
ul.s-dots li:before {
  position: absolute;
  left: 0;
  top: 2px;
  content: "";
  width: 12px;
  height: 12px;
  border-radius: 50%;
  background: #000000;
}
@media only screen and (max-width: 767px) {
  ul.s-dots li:before {
    top: 8px;
  }
}

.s-top-text {
  margin-bottom: 50px;
}

.s-tcenter {
  text-align: center;
}

.s-tleft {
  text-align: left;
}

.s-tright {
  text-align: right;
}

.s-padding48 {
  padding-left: 37px;
}
@media only screen and (min-width: 768px) {
  .s-padding48 {
    padding-left: 48px;
  }
}

.s-orange-txt {
  color: #EE7C29;
  font-size: 20px;
}

.s-contents {
  padding: 0 15px;
}
@media only screen and (min-width: 576px) {
  .s-contents {
    padding: 0 30px;
  }
}
@media only screen and (min-width: 1248px) {
  .s-contents {
    padding: 0;
  }
}

small {
  font-size: 10px;
}

.s-container {
  width: 100%;
  margin-left: auto;
  margin-right: auto;
  overflow: hidden;
}
@media only screen and (min-width: 1248px) {
  .s-container {
    width: 1120px;
  }
}

.s-container-small {
  width: 100%;
  margin-left: auto;
  margin-right: auto;
}
@media only screen and (min-width: 640px) {
  .s-container-small {
    width: 80%;
  }
}
@media only screen and (min-width: 769px) {
  .s-container-small {
    width: 770px;
  }
}

@media only screen and (min-width: 769px) {
  .s-taxnavi-main {
    width: 1120px;
    overflow: hidden;
  }
}
@media only screen and (min-width: 1120px) {
  .s-taxnavi-main {
    width: auto;
  }
}

.s-triangle-down {
  text-align: center;
  margin: 24px 0;
}
.s-triangle-down img {
  width: 42px;
  height: 22px;
}

.s-triangle-down.less-margin {
  margin: 22px 0 10px 0;
}

.s-white-box {
  background: #ffffff;
  padding: 30px 15px;
  text-align: center;
  border-radius: 2px;
}
@media only screen and (max-width: 767px) {
  .s-white-box {
    line-height: 1.8;
  }
}
.s-white-box .s-whitebox-title {
  font-size: 20px;
  margin-bottom: 15px;
}

.s-white-box span.s-sub {
  display: block;
  font-weight: bold;
  margin: 0 0 15px 0;
}

@media only screen and (min-width: 768px) {
  .s-white-box.s-box1 .s-whitebox-title {
    margin-bottom: 40px;
  }
}

.s-table1 {
  border-collapse: collapse;
  width: 100%;
  font-size: 14px;
  line-height: 1.5;
}
.s-table1 tr {
  border: 1px solid #b3b3b3;
  text-align: center;
}
.s-table1 tr th,
.s-table1 tr td {
  border: 1px solid #b3b3b3;
  padding: 10px 0;
  font-weight: normal;
}

p.s-bottom {
  font-size: 13px;
  text-align: left;
  color: #777777;
}
@media only screen and (min-width: 768px) {
  p.s-bottom {
    font-size: 14px;
  }
}

.s-scroll-sp {
  overflow-x: scroll;
  padding-bottom: 20px;
}
@media only screen and (min-width: 992px) {
  .s-scroll-sp {
    padding-bottom: 0;
    overflow: initial;
  }
}
@media only screen and (min-width: 1248px) {
  .s-scroll-sp .s-scroll-wrap {
    width: 840px;
  }
}

@media only screen and (-ms-high-contrast: none) and (min-width: 992px), only screen and (-ms-high-contrast: active) and (min-width: 992px) {
  .s-scroll-sp {
    overflow: hidden;
  }
}
.s-main-title {
  background: #0076A7;
  padding: 15px 28px;
  margin-bottom: 25px;
  text-align: center;
}
.s-main-title .s-section-title{
  font-size: 32px;
  color: #ffffff;
}

.s-main-title .s-section-title{
  font-size: 32px;
  color: #ffffff;
}
.s-main-title .s-section-title .s-hilight{
  color: #DEEAAF;
}

.s-depreciation .s-main-title .s-section-title .s-hilight{
  color: #F7C4CF;
}

.s-profitloss .s-main-title .s-section-title .s-hilight{
  color: #DDD7EB;
}

@media only screen and (min-width: 480px) {
  .s-main-title {
    padding: 15px 0;
  }
}
@media only screen and (min-width: 860px) {
  .s-main-title {
    margin-bottom: 64px;
    margin-left: 0px;
    margin-right: 0px;
    padding: 35px 0;
  }
}
.s-main-title.s-main-title_flow {
  background: transparent;
  margin-bottom: 16px;
}
.s-main-title.s-main-title_flow .s-main-title-heading {
  justify-content: center;
}
.s-main-title.s-main-title_flow .s-section-title,
.s-main-title.s-main-title_flow .s-hilight {
  color: #0076A7;
}
.s-main-title .s-container {
  padding: 0;
}
.s-main-title .s-main-title-heading {
  display: flex;
  justify-content: flex-start;
  align-items: center;
  flex-direction: column;
}
@media only screen and (min-width: 576px) {
  .s-main-title .s-main-title-heading {
    flex-direction: row;
    padding-left: 30px;
  }
}
@media only screen and (min-width: 1248px) {
  .s-main-title .s-main-title-heading {
    padding-left: 0;
  }
}
.s-main-title .s-main-title-heading img {
  width: 95px;
  height: 65px;
  margin-right: 0;
}
@media only screen and (min-width: 576px) {
  .s-main-title .s-main-title-heading img {
    margin-right: 16px;
    width: 95px;
    height: 75px;
  }
}
.s-main-title .s-main-title-heading p {
  font-size: 32px;
  color: #ffffff;
}
.s-main-title .s-main-title-heading p span {
  color: #DEEAAF;
}

.s-round-title {
  margin-bottom: 24px;
}
.s-round-title span {
  display: inline-block;
  background: #0076A7;
  color: #ffffff;
  font-size: 20px;
  padding: 15px 37px;
  border-radius: 35px;
  text-align: center;
}
@media only screen and (min-width: 768px) {
  .s-round-title span {
    padding: 15px 37px;
  }
}
.s-round-title--1 span {
  display: table;
  margin-left: auto;
  margin-right: auto;
}
@media only screen and (min-width: 640px) {
  .s-round-title--1 span {
    display: initial;
  }
}

.s-circle-title {
  margin-bottom: 25px;
}
.s-circle-title span {
  position: relative;
  display: inline-block;
  font-size: 18px;
  color: #000000;
  padding: 18px 0 18px 80px;
  text-align: center;
  border-radius: 30px;
}
@media only screen and (min-width: 576px) {
  .s-circle-title span {
    padding: 18px 60px 18px 80px;
    text-align: left;
  }
}
.s-circle-title span:before {
  position: absolute;
  left: 2px;
  top: 4px;
  border-radius: 50%;
  content: "?";
  height: 36px;
  width: 36px;
  display: flex;
  justify-content: center;
  align-items: center;
  color: #0076A7;
  font-size: 40px;
  background: #ffffff;
  padding: 10px;
}
.s-circle-title--1 span {
  padding: 40px 20px 27px 20px;
}
@media only screen and (min-width: 576px) {
  .s-circle-title--1 span {
    padding: 18px 60px 18px 80px;
  }
}
.s-circle-title--1 span:before {
  left: 50%;
  top: -30px;
  transform: translate(-50%);
}
@media only screen and (min-width: 576px) {
  .s-circle-title--1 span:before {
    left: 1px;
    top: 1.5px;
    transform: unset;
    width: 40px;
    height: 40px;
  }
}

.s-numbertitle {
  display: flex;
  justify-content: flex-start;
  align-items: center;
  margin-bottom: 30px;
  font-family: "M PLUS Rounded 1c", sans-serif;
  font-weight: 500;
}
.s-numbertitle .s-no {
  text-align: center;
  background: #FFFAB5;
  color: #0076A7;
  padding: 10px 0 0 0;
  border-radius: 50%;
  width: 55px;
  height: 55px;
  line-height: 1;
  margin-right: 8px;
  font-size: 12px;
}
@media only screen and (min-width: 768px) {
  .s-numbertitle .s-no {
    margin-right: 15px;
  }
}
.s-numbertitle .s-no span {
  font-size: 28px;
}
.s-numbertitle p {
  font-size: 18px;
  font-weight: 600;
}

.s-guidetax {
  padding: 0;
}

.s-tax_guide {
  background: #0076A7;
  padding: 50px 20px;
  color: #ffffff;
}
@media only screen and (min-width: 768px) {
  .s-tax_guide {
    padding: 60px 40px;
  }
}
@media only screen and (min-width: 1248px) {
  .s-tax_guide {
    padding: 60px 0;
  }
}
.s-tax_guide span {
  color: #DEEAAF;
  font-weight: bold;
}
.s-tax_guide .s-tax_guide-title {
  font-size: 28px;
  margin-bottom: 15px;
}
@media only screen and (min-width: 768px) {
  .s-tax_guide .s-tax_guide-title {
    font-size: 32px;
    margin-bottom: 35px;
  }
}
.s-tax_guide .s-tax_guide-title .s-tax_guide-subtitle {
  font-size: 21px;
  margin-bottom: 5px;
  font-weight: 600;
}
@media only screen and (min-width: 768px) {
  .s-tax_guide .s-tax_guide-title .s-tax_guide-subtitle {
    font-size: 24px;
    margin-bottom: 16px;
  }
}

.s-start_renting {
  padding: 32px 12px 25px 12px;
}
.s-start_renting .o-content__inner{
  padding-left: 10px;
  padding-right: 10px;
 }
@media only screen and (min-width: 768px) {
  .s-start_renting {
    padding: 0 0 65px 0;
  }
  .s-start_renting .o-content__inner{
    padding-left: 0px;
    padding-right: 0px;
   }
  
}
.s-start_renting .s-container-small .s-renting .s-renting-title-1 {
  text-align: center;
  background: #0076A7;
  color: #ffffff;
  padding: 17px 15px;
  border-radius: 30px;
  font-size: 18px;
}
@media only screen and (min-width: 768px) {
  .s-start_renting .s-container-small .s-renting .s-renting-title-1 {
    font-size: 20px;
    padding: 15px;
  }
}
.s-start_renting .s-container-small .s-renting .s-orange-box {
  background: #EE7C29;
  padding: 25px;
  color: #ffffff;
  border-radius: 10px;
  text-align: left;
}
.s-start_renting .s-container-small .s-renting .s-orange-box.s-small {
  max-width: 100%;
  margin-left: auto;
  margin-right: auto;
}
@media only screen and (min-width: 768px) {
  .s-start_renting .s-container-small .s-renting .s-orange-box.s-small {
    width: 415px;
  }
}
.s-start_renting .s-container-small .s-renting .s-orange-box .s-whitebox-title {
  font-size: 18px;
  margin-bottom: 15px;
}
.s-start_renting .s-container-small .s-renting .s-orange-box .s-orngbox-title {
  font-size: 16px;
  margin-bottom: 10px;
}
.s-start_renting .s-container-small .s-renting .s-orange-box p {
  font-size: 13px;
}
.s-start_renting .s-container-small .s-renting .s-box3 .s-orange-box {
  margin: 25px 0;
}
.s-start_renting .s-container-small .s-renting .s-box3 .s-table1 {
  margin-bottom: 15px;
}
.s-start_renting .s-container-small .s-renting .s-box3 .s-table1 th {
  width: 50%;
  background: #C3E5F0;
}
.s-start_renting .s-container-small .s-renting .s-box3 .s-table1 td:first-child {
  background: #C3E5F0;
}
.s-start_renting .s-container-small .s-renting .s-box3 .s-table1 td.s-spacing {
  letter-spacing: -1px;
}
.s-start_renting .s-container-small .s-schedule {
  overflow-x: scroll;
  margin: 30px 0 0 0;
  padding-bottom: 20px;
}
@media only screen and (min-width: 992px) {
  .s-start_renting .s-container-small .s-schedule {
    margin: 40px 0px 0 -20px;
    overflow: hidden;
    padding-bottom: 0;
  }
}
.s-start_renting .s-container-small .s-schedule img {
  width: auto;
  max-width: 765px;
}
@media only screen and (min-width: 992px) {
  .s-start_renting .s-container-small .s-schedule img {
    width: 100%;
    max-width: 100%;
  }
}

.s-tax-return {
  padding-bottom: 65px;
}
@media only screen and (min-width: 992px) {
  .s-tax-return {
    padding-bottom: 90px;
  }
}

.s-points-wrapper .s-point {
  margin-bottom: 55px;
}
@media only screen and (min-width: 768px) {
  .s-points-wrapper .s-point {
    margin-bottom: 48px;
  }
}
.s-points-wrapper .s-point:last-child {
  margin-bottom: 0;
}
.s-points-wrapper .s-point .s-pointContent {
  padding-left: 7px;
}
.s-points-wrapper .s-point ul.s-squared li {
  position: relative;
  font-size: 16px;
  padding-left: 23px;
  margin-bottom: 15px;
}
@media only screen and (max-width: 767px) {
  .s-points-wrapper .s-point ul.s-squared li {
    padding-left: 32px;
    line-height: 1.8;
    margin-bottom: 10px;
  }
}
.s-points-wrapper .s-point ul.s-squared li:last-child {
  margin-bottom: 0;
}
.s-points-wrapper .s-point ul.s-squared li:before {
  position: absolute;
  left: 0;
  top: 2px;
  content: "";
  width: 12px;
  height: 12px;
  background: #DEEAAF;
}
@media only screen and (max-width: 767px) {
  .s-points-wrapper .s-point ul.s-squared li:before {
    top: 50%;
    transform: translateY(-50%);
  }
}
.s-points-wrapper .s-point.s-point3 .s-scroll-wrap {
  width: 840px;
}
.s-points-wrapper .s-point .s-table1 {
  margin: 20px 0;
}
.s-points-wrapper .s-point .s-table1 th {
  background: #DEEAAF;
  padding: 10px;
}
.s-points-wrapper .s-point .s-table1 tr td:first-child {
  background: #DEEAAF;
}
.s-points-wrapper .s-point .s-documents {
  max-width: 840px;
}
@media only screen and (max-width: 767px) {
  .s-points-wrapper .s-point .s-documents .s-scroll-sp .s-scroll-wrap {
    width: 840px;
  }
}
.s-points-wrapper .s-point .s-documents .s-docRow {
  display: flex;
  justify-content: flex-start;
  align-items: stretch;
}
.s-points-wrapper .s-point .s-documents .s-docRow:first-child {
  margin-bottom: 15px;
}
.s-points-wrapper .s-point .s-documents .s-docRow .s-left {
  background: #C3E5F0;
  display: flex;
  justify-content: center;
  align-items: center;
  margin-right: 15px;
  width: 150px;
}
@media only screen and (min-width: 768px) {
  .s-points-wrapper .s-point .s-documents .s-docRow .s-left {
    width: 170px;
  }
}
.s-points-wrapper .s-point .s-documents .s-docRow .s-left p {
  text-align: center;
  width: 170px;
  font-size: 17px;
}
@media only screen and (min-width: 768px) {
  .s-points-wrapper .s-point .s-documents .s-docRow .s-left p {
    font-size: 18px;
  }
}
.s-points-wrapper .s-point .s-documents .s-docRow .s-right {
  width: 660px;
}
.s-points-wrapper .s-point .s-documents .s-docRow .s-right ul.s-dots {
  background: #DEEAAF;
  padding: 20px 10px 20px 25px;
  border-radius: 10px;
}
.s-points-wrapper .s-point .s-documents .s-docRow .s-right ul.s-dots li {
  display: inline-block;
  font-size: 14px;
  margin: 0 15px 6px 0;
}
.s-points-wrapper .s-point .s-documents .s-docRow .s-right ul.s-dots li:nth-last-child(-n+3) {
  margin-bottom: 0;
}
.s-points-wrapper .s-point .s-documents .s-docRow .s-right .s-table1 {
  margin: 0 0 15px 0;
}
.s-points-wrapper .s-point .s-documents .s-docRow .s-right .s-table1 th {
  font-size: 13px;
  padding: 10px;
}
.s-points-wrapper .s-point .s-documents .s-docRow .s-right .s-table1 td {
  font-size: 11px;
}
.s-points-wrapper .s-point .s-documents .s-docRow .s-right p {
  font-size: 14px;
  line-height: 1.6;
}

.s-depreciation {
  padding-bottom: 40px;
}
@media only screen and (min-width: 768px) {
  .s-depreciation {
    padding-bottom: 60px;
  }
}
.s-depreciation .s-main-title span {
  color: #F7C4CF;
}
.s-depreciation .s-serviceLife {
  margin-bottom: 75px;
}
.s-depreciation .s-serviceLife .s-col .s-round-title span {
  display: block;
  text-align: center;
}
.s-depreciation .s-serviceLife .s-col .s-dbox {
  background: #ffffff;
  padding: 15px 10px;
}
@media only screen and (min-width: 768px) {
  .s-depreciation .s-serviceLife .s-col .s-dbox {
    padding: 20px 35px 10px 35px;
    min-height: 170px;
  }
}
.s-depreciation .s-serviceLife .s-col .s-dbox > div {
  display: flex;
  justify-content: space-between;
  align-items: center;
  font-size: 11px;
  margin-bottom: 10px;
}
@media only screen and (min-width: 768px) {
  .s-depreciation .s-serviceLife .s-col .s-dbox > div {
    font-size: 16px;
  }
}
.s-depreciation .s-serviceLife .s-col .s-dbox > div span.s-dotline {
  border-top: 1px dotted #000000;
  min-width: 20px;
  flex-grow: 1;
  margin: 0 8px;
}
.s-depreciation .s-serviceLife .s-col1 {
  margin-bottom: 45px;
}
@media only screen and (min-width: 768px) {
  .s-depreciation .s-serviceLife .s-col1 {
    margin-bottom: 0;
  }
}
.s-depreciation .s-serviceLife .s-col1 .s-round-title span {
  padding: 15px;
}
@media only screen and (min-width: 768px) {
  .s-depreciation .s-serviceLife .s-col1 .s-round-title span {
    padding: 15px 20px;
  }
}
.s-depreciation .s-calcDepreciation {
  margin-bottom: 30px;
  font-size: 16px;
}
@media only screen and (min-width: 768px) {
  .s-depreciation .s-calcDepreciation {
    margin-bottom: 70px;
  }
}
.s-depreciation .s-calcDepreciation .s-twoCol {
  margin-bottom: 30px;
}
.s-depreciation .s-calcDepreciation .s-calc-subtitle {
  margin-bottom: 20px;
}
.s-depreciation .s-calcDepreciation .s-btntxt {
  background: #F7C4CF;
  text-align: center;
  padding: 19px 0;
  border-radius: 50px;
  font-weight: 500;
  line-height: 1.5;
}
@media only screen and (min-width: 768px) {
  .s-depreciation .s-calcDepreciation .s-btntxt {
    padding: 10px 0;
    border-radius: 20px;
  }
}
.s-depreciation .s-calcDepreciation .s-handling {
  background: #DCDDDD;
  padding: 25px 20px 20px 20px;
}
.s-depreciation .s-calcDepreciation .s-handling p {
  margin-bottom: 5px;
}
.s-depreciation .s-calcDepreciation .s-twoCol .s-col1 {
  margin-bottom: 35px;
}
.s-depreciation .s-remodeling {
  margin-bottom: 35px;
}
.s-depreciation .s-remodeling p {
  padding-left: 10px;
}
.s-depreciation .s-casestudy {
  margin-bottom: 45px;
}
.s-depreciation .s-casestudy .s-titleimg {
  margin-bottom: 30px;
}
.s-depreciation .s-casestudy .s-threeCols {
  display: flex;
  justify-content: space-between;
  flex-wrap: wrap;
}
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.s-profitloss .s-rates .s-ratetables .s-rate table th,
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