@charset "utf-8";abbr,address,article,aside,audio,b,blockquote,body,canvas,caption,cite,code,dd,del,details,dfn,div,dl,dt,em,fieldset,figcaption,figure,footer,form,h1,h2,h3,h4,h5,h6,header,hgroup,html,i,iframe,img,ins,kbd,label,legend,li,mark,menu,nav,object,ol,p,pre,q,samp,section,small,span,strong,sub,summary,sup,table,tbody,td,tfoot,th,thead,time,tr,ul,var,video{background:transparent;border:0;font-size:100%;margin:0;outline:0;padding:0;vertical-align:baseline}body{line-height:1}article,aside,details,figcaption,figure,footer,header,hgroup,menu,nav,section{display:block}nav ul,ul{list-style:none}blockquote,q{quotes:none}blockquote:after,blockquote:before,q:after,q:before{content:"";content:none}a{background:transparent;font-size:100%;margin:0;padding:0;vertical-align:baseline}ins{text-decoration:none}ins,mark{background-color:#ff9;color:#000}mark{font-style:italic;font-weight:700}del{text-decoration:line-through}abbr[title],dfn[title]{border-bottom:1px dotted;cursor:help}table{border-collapse:collapse;border-spacing:0}hr{border:0;border-top:1px solid #ccc;display:block;height:1px;margin:1em 0;padding:0}input,select{vertical-align:middle}button,input[type=button]{-webkit-appearance:none;-moz-appearance:none;appearance:none;background-color:transparent;border:0;border-radius:0;cursor:pointer;margin:0;outline:0;padding:0}:root{--window-width:100vw;--window-height:100vh;--pc-lr:max(50px,calc(50% - 520px));--sp-lr:2rem;--color-base:#333;--color-black:#000;--color-white:#fff;--color-blue:#5290dd;--color-green:#1db9a7;--color-gray:#777;--color-gray-thin:#f2f1ec;--bdr-gray:#efefef;--bg-blue:#e1f1ff;--bg-gray:#f4f4f4;--font-ja:"Noto Sans JP","游ゴシック",YuGothic,"ヒラギノ角ゴ Pro","Hiragino Kaku Gothic Pro","メイリオ","Meiryo",Osaka,"ＭＳ Ｐゴシック","MS PGothic",sans-serif;--content-width:1040px;--transition-op_vis:opacity ease .5s,visibility ease .5s;--transition-trf:transform ease .3s;--transition-all:all ease .3s}html{font-size:62.5%}body{font-family:var(--font-ja);font-size:1.6rem}@media screen and (max-width:834px){body{font-size:1.4rem}}a{color:inherit;text-decoration:none}img{max-width:100%;vertical-align:top}img.cover{height:100%;object-fit:cover;width:100%}@media screen and (max-width:834px){img{width:100%}}*,:after,:before{box-sizing:border-box}button{cursor:pointer}@media screen and (min-width:835px){.only-sp{display:none}}@media screen and (max-width:834px){.only-pc{display:none}}#header{left:0;position:fixed;top:0;width:100%;z-index:100}#header .headerInner{align-items:center;display:flex;position:relative}#header .siteID .logo{width:118px}#header .siteID .tagline{color:#36409a;font-size:1rem;font-weight:400;letter-spacing:-.5px;line-height:1.18;padding-top:2px;white-space:nowrap}@media screen and (min-width:1001px){#header{background:hsla(0,0%,97%,.92);box-shadow:0 4px 4px 0 hsla(0,0%,79%,.25);height:68px;padding-left:min(64px,4.44444%)}#header .headerInner{justify-content:space-between;width:100%}#globalNavi .mainNav{align-items:center;display:flex;gap:0 min(47px,calc(var(--window-width)*.03264));justify-content:space-between}#globalNavi .primaryConts{display:flex}#globalNavi .primaryCont+.primaryCont{margin-left:min(44px,calc(var(--window-width)*.03056))}#globalNavi .primaryContLabel{font-size:1.5rem}#globalNavi .primaryContLabel a,#globalNavi .primaryContLabel span{align-items:center;cursor:pointer;display:flex;font-weight:700;height:68px;position:relative;text-decoration:none}#globalNavi .primaryContLabel.acc span{padding-right:20px}#globalNavi .primaryContLabel.acc span:after{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_acc.svg) 0 0/contain no-repeat;content:"";display:block;height:7px;position:absolute;right:0;top:calc(50% - 3.5px);width:11px}.megaMenu{display:block!important;left:0;opacity:0;pointer-events:none;position:fixed;top:68px;transition:var(--transition-op_vis);visibility:hidden;width:100%}.megaMenuBody{background-color:#f0f0f0;box-shadow:0 4px 4px 0 hsla(0,0%,57%,.2);display:flex;padding:30px var(--pc-lr);width:100%}.secondaryConts{display:flex;flex-wrap:wrap;gap:30px 80px}.secondaryCont{font-size:1.5rem;font-weight:700;line-height:1.5;position:relative}.secondaryCont a{display:inline-block;position:relative}.subNav{align-items:center;display:flex;flex-shrink:0}.articleSearch{margin:0 min(34px,calc(var(--window-width)*.02361)) 0 0}.articleSearch form{align-items:center;background-color:var(--color-white);border:1px solid #8e8e8e;border-radius:1000px;display:flex;gap:0 10px;justify-content:space-between;overflow:hidden;padding-right:18px;width:100%}.articleSearch .articleSearchEntry{flex-grow:1;width:calc(100% - 46px)}.articleSearch .articleSearchEntry input{border:none;height:100%;margin:0;outline:none;padding:10px 0 10px 24px;width:100%}.articleSearch .articleSearchBtn{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_search.svg) 0 0/contain no-repeat;cursor:pointer;height:18px;width:18px}.articleSearch .articleSearchBtn input{height:100%;opacity:0;width:100%}.linkChat{width:142px}.open .megaMenu{opacity:1;pointer-events:all;visibility:visible;z-index:30}#header .menuBtn{display:none}#globalNavi .primaryCont:hover .megaMenu{opacity:1;pointer-events:all;visibility:visible;z-index:30}}@media (hover:hover){.linkChat a,.primaryContLabel a,.primaryContLabel.acc span,.secondaryCont a{transition:var(--transition-op_vis)}.linkChat a:hover,.primaryContLabel a:hover,.primaryContLabel.acc span:hover,.secondaryCont a:hover{opacity:.6}}@media screen and (min-width:1001px) and (max-width:1480px){.articleSearch{margin-right:15px}.articleSearch form{width:160px}#globalNavi .primaryCont+.primaryCont{margin-left:20px}#globalNavi .mainNav{gap:0 25px}}@media screen and (min-width:1001px) and (max-width:1260px){#globalNavi .primaryContLabel{font-size:1.3rem}.articleSearch form{width:130px}#globalNavi .mainNav{gap:0 15px}#globalNavi .primaryCont+.primaryCont{margin-left:10px}}@media screen and (max-width:1000px){#header{background:hsla(0,0%,97%,.92);box-shadow:0 4px 4px 0 hsla(0,0%,79%,.25);height:6.4rem;padding:0 var(--sp-lr);position:fixed}#header .headerInner{height:100%}#siteLogo{position:relative;z-index:101}#header .menuBtn{height:2.9rem;position:absolute;right:0;top:1.75rem;width:3.6rem;z-index:101}#header .menuBtn span{left:0;top:1.3rem}#header .menuBtn span,#header .menuBtn span:after,#header .menuBtn span:before{background-color:var(--color-base);border-radius:100px;height:.3rem;position:absolute;width:100%}#header .menuBtn span:after,#header .menuBtn span:before{content:"";display:block;transition:transform .3s ease}#header .menuBtn span:before{top:-1rem}#header .menuBtn span:after{top:1rem}.menuOpen #header .menuBtn span{background-color:transparent}.menuOpen #header .menuBtn span:before{top:50%;transform:rotate(45deg)}.menuOpen #header .menuBtn span:after{top:50%;transform:rotate(-45deg)}#globalNavi{background:hsla(0,0%,97%,.92);height:100%;left:0;pointer-events:none;position:fixed;top:0;transform:translateX(100%);transition:var(--transition-trf);width:100%;z-index:100}#globalNavi .navBody{height:100%;overflow:auto;overscroll-behavior-y:contain;padding:68px 0 4rem;width:100%}#globalNavi .mainNav{padding:0 3rem}#globalNavi .primaryConts{display:flex;flex-direction:column;gap:2.4rem 0;padding-top:6rem}#globalNavi .primaryCont:first-child{padding-bottom:1.6rem}#globalNavi .primaryContLabel{text-align:center}#globalNavi .primaryContLabel a,#globalNavi .primaryContLabel span{cursor:pointer;display:inline-block;font-size:1.6rem;font-weight:700;line-height:1.4;position:relative}#globalNavi .primaryContLabel.acc span{padding-right:20px}#globalNavi .primaryContLabel.acc span:after{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_acc.svg) 0 0/contain no-repeat;content:"";display:block;height:7px;position:absolute;right:0;top:calc(50% - 2.5px);width:11px}#globalNavi .megaMenu{display:none}#globalNavi .megaMenuBody{background:#f0f0f0;margin-top:1.6rem}#globalNavi .secondaryConts{display:flex;flex-wrap:wrap;gap:1.8rem;padding:1.6rem}#globalNavi .secondaryCont{font-size:1.5rem;font-weight:700;line-height:1.5}.subNav{display:flex;flex-direction:column;gap:4rem 0;margin:4.7rem auto 0;max-width:290px;width:77.33333vw}.articleSearch form{align-items:center;background-color:var(--color-white);border:1px solid #8e8e8e;border-radius:1000px;display:flex;justify-content:space-between;overflow:hidden;padding-right:1.8rem}.articleSearch .articleSearchEntry{width:calc(100% - 4.6rem)}.articleSearch .articleSearchEntry input{border:none;height:100%;margin:0;outline:none;padding:1rem 0 1rem 2.4rem;width:100%}.articleSearch .articleSearchBtn{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_search.svg) 0 0/contain no-repeat;cursor:pointer;height:18px;width:18px}.articleSearch .articleSearchBtn input{height:100%;opacity:0;width:100%}.linkChat{width:100%}.menuOpen{overflow:hidden}.menuOpen #globalNavi{pointer-events:all;transform:translateX(0)}#header .contactBox.-pc{display:none}}.managementCompany{padding:80px var(--pc-lr)}.managementCompanyInner{display:flex;flex-wrap:wrap;justify-content:space-between;margin:0 auto;max-width:880px}.managementCompanyTitle{margin:0 0 72px}.managementCompanyLogo{width:25.68182%}.managementCompanyData{width:64.54545%}.managementCompanyName{align-items:flex-end;border-bottom:1px solid var(--color-black);display:flex;gap:0 10px;justify-content:space-between;margin:0 0 20px;padding:0 0 20px}.managementCompanyName .name{font-size:1.8rem;font-weight:700;line-height:1.6}.managementCompanyName .url{font-size:1.4rem;font-weight:500;line-height:1.6}.managementCompanyData dl,.managementCompanyData p{font-size:1.6rem;line-height:1.5}.managementCompanyData dl{display:flex;flex-wrap:wrap;gap:20px 0;margin:30px 0 0}.managementCompanyData dl dt{width:80px}.managementCompanyData dl dd{width:calc(100% - 80px)}@media screen and (max-width:834px){.managementCompany{padding:64px var(--sp-lr)}.managementCompanyInner{display:block}.managementCompanyLogo{margin:0 auto 56px;width:41.06667vw}.managementCompanyData{width:100%}.managementCompanyName{display:block;margin:0 0 8px;padding:0 0 8px}.managementCompanyName .url{margin-top:22px}.managementCompanyData p{font-size:1.6rem}.managementCompanyData dl{flex-direction:column;gap:24px 0}.managementCompanyData dl dt{margin-bottom:-12px;width:auto}.managementCompanyData dl dd{width:auto}}.footCTA{background-color:var(--bg-blue);padding:80px var(--pc-lr)}.footCTA .banner{margin:0 auto 36px;max-width:880px}.footCTA .banner a{display:block;filter:drop-shadow(0 4px 6px rgba(0,0,0,.25));transition:var(--transition-op_vis)}.footCTA ul{display:flex;justify-content:space-between}.footCTA ul li{width:47.27273%}.footCTA ul li a{align-items:center;background-color:var(--color-white);border-radius:4px;box-shadow:0 4px 12px 0 rgba(0,0,0,.25);display:flex;flex-direction:column;height:230px;padding:40px 0 0;position:relative;text-align:center;transition:var(--transition-all)}.footCTA ul li a:before{border:2px solid var(--color-green);border-radius:4px;content:"";display:block;height:calc(100% - 20px);left:10px;position:absolute;top:10px;width:calc(100% - 20px)}.footCTA ul li:nth-child(2) a:before{border-color:var(--color-blue)}.footCTA ul li .icon{margin-bottom:26px;width:92px}.footCTA ul li p{align-items:center;display:inline-flex;font-size:1.6rem;font-weight:500;gap:0 15px;line-height:2.375}.footCTA ul li a[target=_blank] p:after{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_blank.svg) 0 0/contain no-repeat;content:"";display:inline-block;flex-shrink:0;height:20px;width:20px}.footerInner{background-color:var(--bg-gray);padding:80px var(--pc-lr) 20px;position:relative}.footerInner .articleSearch{margin:0;max-width:260px;position:absolute;right:var(--pc-lr);top:80px}.footLogo{left:min(130px,9.02778vw);position:absolute;top:84px}.footNav ul{display:flex;flex-wrap:wrap;gap:16px 48px;line-height:1.5}.footNav ul li{font-weight:700}.footNav ul li a{align-items:center;display:inline-flex;gap:0 5px}.footNav ul li a[target=_blank]:after{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_blank.svg) 0 0/contain no-repeat;content:"";display:inline-block;flex-shrink:0;height:20px;width:20px}.footNav ul.categories{margin:30px 0}.footNav ul.others{border-top:1px solid #969696;margin-top:32px;padding-top:28px}.pagetop{position:absolute;right:50px;top:80px}.pagetop a{background:var(--color-white);border-radius:2px;box-shadow:3px 3px 4px 0 hsla(0,0%,42%,.25);display:block;font-size:1.4rem;font-weight:700;height:44px;padding:20px 0 0;position:relative;text-align:center;width:54px}.pagetop a:after{border-color:transparent transparent var(--color-black) transparent;border-style:solid;border-width:0 7px 8px;content:"";display:block;height:0;left:20px;position:absolute;top:7px;width:0}.copyright{font-size:1.2rem;line-height:38px;margin-top:78px;text-align:center}@media (hover:hover){.footCTA .banner a:hover{opacity:.6}.footCTA ul li a:hover{box-shadow:none;transform:translate(3px,3px)}}@media screen and (min-width:835px) and (max-width:13000px){.footerInner{padding-top:120px}.footerInner .articleSearch{top:120px}.footLogo{left:var(--pc-lr);top:56px}.pagetop{right:var(--pc-lr);top:36px}}@media screen and (max-width:834px){.footCTA{padding:64px var(--sp-lr)}.footCTA ul{flex-direction:column;gap:20px 0}.footCTA ul li{width:100%}.footCTA ul li a{height:180px;padding:28px 0 0}.footCTA ul li a:before{height:calc(100% - 16px);left:8px;top:8px;width:calc(100% - 16px)}.footCTA ul li .icon{margin-bottom:16px;width:76px}.footCTA ul li p{gap:0 8px;line-height:2}.footerInner{padding:40px var(--sp-lr) 0}.footerInner .articleSearch{margin:0;max-width:inherit;position:static}.footLogo{margin:38px 0 24px;position:static;width:72px}.footNav ul{font-size:1.5rem;gap:12px 24px}.footNav ul.categories{margin:24px 0}.footNav ul.asideContents,.footNav ul.others{flex-direction:column}.footNav ul.others{margin-top:26px;padding-top:26px}.pagetop{right:var(--sp-lr);top:95px}.copyright{margin-top:48px}}.section{padding-left:var(--pc-lr);padding-right:var(--pc-lr)}.iconTitle{color:#2865b1;display:flex;font-size:2.4rem;gap:0 16px;justify-content:center;line-height:1.5;margin-bottom:50px;text-align:center}.iconTitle .icon{display:inline-flex}.bdrTitle{font-size:2.4rem;font-weight:700;padding:0 0 32px;position:relative;text-align:center;width:100%}.bdrTitle:before{background-color:var(--color-base);bottom:0;content:"";display:block;height:3px;left:calc(50% - 24px);position:absolute;width:48px}@media screen and (max-width:834px){.section{padding-left:var(--sp-lr);padding-right:var(--sp-lr)}.iconTitle{margin-bottom:32px}}.articleList{display:flex;flex-wrap:wrap;gap:40px 3.84615%}.articleCard{width:30.76923%}.articleCard a{background:var(--color-white);border-radius:5px;box-shadow:3px 3px 12px 0 hsla(0,0%,55%,.25);display:block;overflow:hidden}.articleCard p{font-size:1.8rem;font-weight:700;line-height:1.65;margin-bottom:14px}.cardImg{height:198px;overflow:hidden;width:100%}.cardInfo{padding:13px 17px 15px}.cardTag{background-color:var(--color-blue);border-radius:4px;color:var(--color-white);display:inline-block;font-size:1.2rem;font-weight:700;line-height:1.5;margin:0 0 8px;padding:2px 17px}.cardDate{color:#777;font-size:1.2rem;font-weight:500}@media (hover:hover){.articleCard a{transition:var(--transition-all)}.articleCard a:hover{box-shadow:none;transform:translate(3px,3px)}}@media screen and (max-width:834px){.articleList{flex-direction:column;gap:28px 0}.articleCard{width:100%}.articleCard a{border-radius:4px;box-shadow:0 4px 12px 0 hsla(0,0%,55%,.25);display:flex}.articleCard p{font-size:1.6rem;line-height:1.5}.cardImg{flex-shrink:0;height:36.8vw;width:26.66667vw}.cardInfo{flex-grow:1;padding:15px 12px}}.btnChat{bottom:35px;position:fixed;right:35px;z-index:20}.btnChat a{align-items:center;background-color:#ea7b99;border-radius:100%;display:flex;filter:drop-shadow(0 5.315789699554443px 5.315789699554443px rgba(0,0,0,.25));flex-direction:column;gap:5px 0;height:100px;padding-top:8px;width:100px}.btnChat a .icon{width:50px}.btnChat a .txt{color:var(--color-white);font-size:1.6rem;font-weight:700}@media (hover:hover){.btnChat a{transition:var(--transition-all)}.btnChat a:hover{filter:none;transform:translateY(3px)}}@media screen and (max-width:834px){.btnChat{bottom:var(--sp-lr);right:var(--sp-lr)}.btnChat a{gap:3px 0;height:60px;padding-top:5px;width:60px}.btnChat a .icon{width:30px}.btnChat a .txt{font-size:1rem}}.hero{height:360px;padding:86px 0 0;width:100%}.hero,.heroTitle{position:relative}.heroTitle{margin:0 auto;width:419px;z-index:2}.heroImg{height:100%;left:0;position:absolute;top:0;width:100%}@media screen and (max-width:834px){.hero{height:31.1rem;padding:7.8rem 0 0}.heroTitle{max-width:361px;width:96.26667vw}.heroImg{height:100%;left:0;position:absolute;top:0;width:100%}}.recommendedArticle{background-color:var(--bg-gray);overflow:hidden;padding-bottom:100px;padding-top:65px}.recommendedArticle .articleList{position:relative;z-index:1}.recommendedArticle .articleList:after,.recommendedArticle .articleList:before{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/treat_t.svg) 0 0/contain no-repeat;content:"";display:block;height:264px;pointer-events:none;position:absolute;width:264px;z-index:-1}.recommendedArticle .articleList:before{left:-167px;top:-62px}.recommendedArticle .articleList:after{bottom:-230px;right:-180px}.linkList{margin-top:100px;text-align:center}.linkList a{align-items:center;background-color:var(--color-blue);border-radius:4px;box-shadow:0 4px 10px 0 rgba(0,0,0,.25);color:var(--color-white);display:inline-flex;font-size:1.6rem;font-weight:700;height:58px;justify-content:center;overflow:hidden;position:relative;width:340px}.linkList a:before{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_arrow.svg) 0 0/contain no-repeat;content:"";display:block;height:5px;position:absolute;right:22px;top:26px;width:32px}@media (hover:hover){.linkList a:after{background-color:var(--color-white);content:"";display:block;height:100%;left:0;opacity:0;pointer-events:none;position:absolute;top:0;transition:var(--transition-op_vis);width:100%}.linkList a:hover:after{opacity:.3}}@media screen and (max-width:834px){.recommendedArticle{padding-bottom:64px;padding-top:48px}.recommendedArticle .articleList:after,.recommendedArticle .articleList:before{display:none!important}.linkList{margin-top:48px}.linkList a{height:54px;max-width:292px}.linkList a:before{top:24px}}.indexNav{padding-bottom:80px;padding-top:80px}.indexNav .categoryNav{margin-bottom:52px}.categoryNav{display:flex;flex-wrap:wrap;gap:40px 44px}.catLink a{background:var(--color-blue);border-radius:4px;color:var(--color-white);display:inline-block;font-size:1.4rem;font-weight:700;line-height:1.6;min-width:227px;overflow:hidden;padding:12px 30px;position:relative;text-align:center}.catLink a:before{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_yama.svg) 0 0/contain no-repeat;content:"";display:block;height:11px;position:absolute;right:10px;top:calc(50% - 4px);width:8px}.tagNav{display:flex;flex-wrap:wrap;gap:32px 40px}.tagLink a{background:var(--color-white);border:1px solid var(--color-green);border-radius:1000px;color:var(--color-green);display:inline-block;font-size:1.4rem;font-weight:700;line-height:1.6;min-width:140px;overflow:hidden;padding:4px 20px;position:relative;text-align:center}@media (hover:hover){.catLink a:after{background-color:var(--color-white);content:"";display:block;height:100%;left:0;opacity:0;pointer-events:none;position:absolute;top:0;transition:var(--transition-op_vis);width:100%}.catLink a:hover:after{opacity:.3}.tagLink a{transition:var(--transition-all)}.tagLink a:hover{background:var(--color-green);color:var(--color-white)}}@media screen and (max-width:834px){.indexNav{padding-bottom:64px;padding-top:64px}.indexNav .categoryNav{margin-bottom:64px}.categoryNav{align-items:center;flex-direction:column;gap:16px 0}.tagNav{gap:16px 12px}}.indexConcept{background-color:var(--bg-gray);padding-bottom:80px;padding-top:80px}.conceptBox{background-color:var(--color-white);border-radius:4px;overflow:hidden;padding:47px 7.69231%;position:relative;z-index:1}.conceptBox dl{margin-top:72px}.conceptBox dl dt{color:#2865b1;font-size:2.4rem;font-weight:700;letter-spacing:.48px;line-height:1.4;margin-bottom:36px}.conceptBox dl dd{line-height:2.4}.conceptBox p{font-size:1.6rem;font-weight:500;margin-top:57px;text-align:right}.conceptBoxImg{bottom:0;height:507px;position:absolute;right:0;width:520px;z-index:-1}@media screen and (max-width:834px){.indexConcept{padding-bottom:6.4rem;padding-top:1.6rem}.conceptBox{padding:5.3rem 1.8rem 3rem}.conceptBox dl{margin-top:4.4rem}.conceptBox dl dd{font-feature-settings:"palt";font-size:1.4rem;line-height:2.3}.conceptBox p{margin-top:4rem}.conceptBoxImg{height:89.33333vw;width:91.46667vw}}.articleTop{background-color:var(--bg-gray);overflow:hidden;padding-bottom:100px;padding-top:105px}@media screen and (max-width:834px){.recommendedArticle{padding-bottom:64px;padding-top:48px}}.article{background-color:var(--bg-gray);padding:116px max(50px,calc(50% - 350px))}.articleMV{margin-bottom:12px}.articleTitle{font-size:2.4rem;font-weight:700;line-height:1.6;margin-bottom:1em}.articleData{display:flex;gap:0 28px;margin-bottom:16px}.articleDate{align-items:center;color:#282b34;display:flex;font-size:1.2rem;gap:0 28px;letter-spacing:.6px;line-height:1.5;white-space:nowrap}.publishDate{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_publish.svg) 0/16px 16px no-repeat;padding-left:24px}.updateDate{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_update.svg) 0/14px 14px no-repeat;padding-left:22px}.articleData .categoryNav{gap:10px}.articleData .catLink a{font-size:1.2rem;min-width:inherit;padding:2px 17px}.articleData .catLink a:before{display:none}.article .tagNav{gap:10px;margin-bottom:20px}.article .tagLink a{background-color:transparent;font-size:1.2rem;min-width:inherit;padding:2px 17px}.articleAuthor{background-color:var(--color-white);display:flex;justify-content:space-between;margin-bottom:30px;padding:19px 24px 15px 14px}.authorImg{width:78px}.authorData{font-size:1.4rem;width:calc(100% - 95px)}.authorData dt{font-weight:700;margin-bottom:18px}.authorData dd{line-height:1.7}.articleSummary{line-height:1.7;margin-bottom:36px}.articleIndex{background-color:var(--color-white);margin-bottom:60px;padding:21px 54px 21px 48px}.articleIndex dl dt{cursor:pointer;font-size:2rem;font-weight:700;line-height:1.6;position:relative}.articleIndex dl dt:after{border-right:2px solid #333;border-top:2px solid #333;content:"";display:block;height:12px;position:absolute;right:5px;top:15px;transform:rotate(-45deg);transition:var(--transition-trf);width:12px}.articleIndex dl dt.close:after{top:7px;transform:rotate(135deg)}.articleIndex dl dd{padding:1px 0 0}.primaryIndex{border-top:1px solid #333;margin-top:8px;padding:10px 0 0}.primaryIndexLi+.primaryIndexLi{margin-top:24px}.primaryIndexLabel{font-size:1.8rem;font-weight:400;line-height:1.8}.secondaryIndex{padding-left:54px}.secondaryIndexLi{margin-top:8px}.secondaryIndexLabel{font-size:1.4rem;line-height:1.8}.secondaryIndexLabel a{display:inline-block;padding-right:15px;position:relative}.secondaryIndexLabel a:after{border-right:1px solid #333;border-top:1px solid #333;content:"";display:block;height:7px;position:absolute;right:0;top:9px;transform:rotate(45deg);width:7px}.thirdIndex{padding-left:20px}.thirdIndexLi{font-size:1.4rem;line-height:1.8;margin-top:8px}.articleParagraph{line-height:1.6}.articleParagraph h2{background-color:#2865b1;color:var(--color-white);font-size:2.4rem;font-weight:700;line-height:1.8;margin-bottom:32px;margin-top:80px;padding:5px 10px}.articleParagraph h3{border-left:6px solid #2865b1;color:#2865b1;font-size:2rem;font-weight:700;margin-bottom:20px;padding-left:14px}.articleParagraph h4{border-bottom:1px solid #989898;font-size:1.8rem;font-weight:700;margin-bottom:16px;padding-bottom:6px}.articleParagraph h5{font-size:1.7rem;font-weight:700}.articleParagraph h6{font-weight:700}.articleParagraph p{margin-bottom:1.5em}.articleColmun{display:flex;justify-content:space-between;margin-bottom:48px}.articleColmun.-imgLeft{flex-direction:row-reverse}.articleColmunText{width:66.85714%}.articleColmunText>:last-child{margin-bottom:0}.articleColmunImg{width:27.57143%}.pickupTheme{margin-bottom:18px;padding:0 24px}.pickupThemeLi{line-height:1.8;margin-bottom:8px;padding-left:28px;position:relative}.pickupThemeLi:before{border-color:transparent transparent transparent #505050;border-style:solid;border-width:6px 0 6px 10px;content:"";display:block;height:0;left:0;position:absolute;top:9px;width:0}.pickupTheme p+.pickupThemeLi{margin-top:28px}.relationArticle{background-color:var(--color-white);margin-bottom:30px;padding:22px 28px}.relationArticleLabel{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_relation.png) 0/40px 24px no-repeat;color:var(--color-blue);font-size:1.3rem;font-weight:700;line-height:1.8461538461538463;margin-bottom:16px;padding-left:42px}.relationArticleInner{box-shadow:0 2.78px 13.24731px 0 rgba(0,0,0,.15);display:flex}.relationArticleImg{width:27.95031%}.relationArticleBody{padding:15px 24px;width:72.04969%}.relationArticleDate,.relationArticleTitle{font-weight:700;line-height:1.8}.relationArticleDate{font-size:1.3rem;margin:6px 0 11px}.relationArticleBody p{font-size:1.5rem}.articleParagraph table{background-color:var(--color-white)!important;border:8px solid var(--color-white)!important;font-size:1.4rem;line-height:1.7;margin-bottom:30px}.articleParagraph table td,.articleParagraph table th{border:1px solid #bbb;padding:20px!important}.articleParagraph table td{vertical-align:middle}.articleParagraph ul{margin-bottom:1.5em;padding:0 24px}.articleParagraph ul li{letter-spacing:normal}.articleParagraph ul li:before{content:"・"}.articleParagraph ul li+li{margin-top:12px}.articleParagraph ol{counter-reset:number 0;margin-bottom:1.5em;padding:0 24px}.articleParagraph ol li{list-style:none}.articleParagraph ol li:before{content:counter(number) ". ";counter-increment:number 1}.articleParagraph ol li+li{margin-top:12px}.articleParagraph ul.check li{padding-left:30px;text-indent:-30px}.articleParagraph ul.check li:before{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_check.svg) 0 0/contain no-repeat;content:"";display:inline-block;height:14px;margin-right:16px;transform:translateY(2px);width:14px}.talkArea{display:flex;flex-direction:column;gap:26px 0;margin-bottom:60px}.talkBox{align-items:flex-end;display:flex;gap:0 32px}.talkBox.-photoRight{flex-direction:row-reverse}.talkPerson{width:74px}.talkPersonName{font-size:1.2rem;margin-bottom:12px;text-align:center}.talkPersonImg{border-radius:100%;overflow:hidden}.talkBody{background-color:var(--color-white);border:1px solid #bbb;border-radius:2px;margin-bottom:30px;padding:20px 30px;position:relative;width:522px}.talkBody:before{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_cb.png) 0 0/contain no-repeat;bottom:12px;content:"";display:block;height:16px;left:-18px;position:absolute;transform:rotateY(180deg);width:24px}.talkBox.-photoRight .talkBody:before{left:auto;right:-18px;transform:rotateY(0)}.talkBody p{margin:0}.relations{background-color:var(--color-white);margin-bottom:60px;padding:24px}.relations ul{display:flex;flex-direction:column;gap:18px 0;margin:0}.relations ul li{line-height:1.7;margin:0;padding-left:22px;position:relative}.relations ul li:before{border-color:transparent transparent transparent #2865b1;border-style:solid;border-width:6px 0 6px 10px;content:"";display:block;height:0;left:0;position:absolute;top:9px;width:0}.relations ul li a{color:#2865b1;text-decoration:underline}.relations ul li a:hover{text-decoration:none}.pointBox{border:2px solid #2865b1;margin-bottom:60px;padding:34px;position:relative}.pointBox.-dash{border-style:dashed}.pointLabel{background:var(--bg-gray) url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_light.svg) left 15px center /15px 18px no-repeat;color:#2865b1;font-weight:700;left:28px;line-height:27px;padding-left:30px;position:absolute;text-align:center;top:0;transform:translateY(-50%);width:104px}.pointBox p{line-height:1.7;margin:0}.articleCV{background-color:var(--color-white);margin-bottom:30px;padding:32px;text-align:center}.articleCVTitle{color:#2865b1;font-weight:700;margin-bottom:20px}.articleCVBtn a{align-items:center;background-color:var(--color-blue);color:var(--color-white);display:inline-flex;height:80px;justify-content:center;transition:var(--transition-op_vis);width:280px}.articleCVBtn a:hover{opacity:.7}.-pink .articleCVBtn a,.contactBox .articleCVBtn a{background-color:#ea7b99}.contactBox{border:6px solid var(--color-blue);margin-bottom:60px}.contactBoxTitle{background-color:var(--color-blue);color:var(--color-white);font-size:1.8rem;font-weight:700;padding:12px 0 16px;text-align:center}.contactBoxBody{display:flex;justify-content:space-between;padding:40px 49px}.contactBoxImg{width:249px}.contactBoxText{width:308px}.recommendedArticles{background-color:#eaeaea;padding-bottom:100px;padding-top:70px}.recommendedArticles .iconTitle{color:var(--color-base);margin-bottom:30px}.backList{background-color:#eaeaea;padding:80px 0;text-align:center}.backList a{background:var(--color-white) url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_back.svg) center left 18px /33px 5px no-repeat;border:1px solid #333;border-radius:4px;display:inline-block;font-size:1.8rem;padding:14px 18px;transition:var(--transition-op_vis);width:296px}.backList a:hover{opacity:.7}@media screen and (max-width:834px){.article{background-color:var(--bg-gray);padding:96px var(--sp-lr) 60px}.articleTitle{font-size:2rem;line-height:1.5}.articleData{flex-direction:column;gap:16px 0}.articleAuthor{display:block;margin-bottom:45px;padding:12px 16px 24px;position:relative}.authorImg{width:87px}.authorData{font-size:1.4rem;margin-top:10px;width:auto}.authorData dt{left:116px;line-height:1.5;margin-bottom:0;position:absolute;top:12px}.articleData .categoryNav{align-items:flex-start;flex-direction:row}.articleSummary{font-size:1.6rem;margin-bottom:48px}.articleIndex{padding:14px 15px 30px}.articleParagraph h2{font-size:2rem;margin-bottom:20px;margin-top:60px}.articleParagraph p{font-size:1.6rem}.articleColmun{display:block;margin-bottom:40px}.articleColmunText{width:auto}.articleColmunImg{margin-top:24px;width:69.33333vw}.pickupTheme{margin-bottom:0;padding:0 12px}.pickupThemeLi{font-size:1.6rem;margin-bottom:8px}.pickupTheme p+.pickupThemeLi{margin-top:24px}.relationArticle{margin-bottom:60px;padding:12px 16px 20px}.relationArticleLabel{background:url(//21752701.fs1.hubspotusercontent-na1.net/hubfs/21752701/raw_assets/public/taxpedia_2023/images/ico_relation.png) 0/40px 24px no-repeat;color:var(--color-blue);font-size:1.3rem;font-weight:700;line-height:1.8461538461538463;margin-bottom:16px;padding-left:42px}.relationArticleInner{display:block}.relationArticleImg{height:170px;width:100%}.relationArticleBody{padding:16px;width:100%}.relationArticleTitle{font-size:1.6rem}.articleParagraph ol,.articleParagraph ul{padding:0 12px}.talkArea{gap:32px 0}.talkBox{gap:0 0}.talkBox.-photoRight{flex-direction:row-reverse}.talkPerson{flex-shrink:0;width:70px}.talkBox.-photoRight .talkPerson{text-align:right}.talkPersonName{margin-bottom:7px}.talkPersonImg{display:inline-block;height:48px;width:48px}.talkBody{margin-bottom:10px;padding:15px}.talkBody:before{bottom:10px;height:12.8px;left:-14px;width:19.200000000000003px}.talkBox.-photoRight .talkBody:before{left:auto;right:-14px}.talkBody p{font-size:1.4rem}.relations{padding:16px}.pointBox{padding:30px 24px}.pointBox p{line-height:1.7;margin:0}.articleCV{padding:32px 28px}.articleCVTitle{font-size:1.6rem}.articleCVBtn a{max-width:100%}.contactBox{border-width:4px}.contactBoxTitle{background-color:var(--color-blue);color:var(--color-white);font-size:1.6rem;font-weight:700;padding:12px 0 16px;text-align:center}.contactBoxBody{display:block;padding:20px 14px}.contactBoxImg{margin-bottom:20px;width:100%}.contactBoxText{width:auto}.contactBoxText .articleCVBtn a{height:64px;width:100%}.recommendedArticles{padding-bottom:50px;padding-top:40px}.recommendedArticles .iconTitle{margin-bottom:20px}.backList{padding:40px 0}.backList a{font-size:1.6rem;padding:14px 18px;width:280px}}.chatBlock{background-color:var(--color-white);border-radius:6px;bottom:30px;box-shadow:0 4px 16px 0 rgba(61,61,61,.25);display:flex;flex-direction:column;justify-content:space-between;max-height:630px;opacity:0;overflow:hidden;pointer-events:none;position:fixed;right:30px;transition:var(--transition-op_vis);visibility:hidden;width:380px;z-index:30}.chatBlock.show{opacity:1;pointer-events:all;visibility:visible}.chatClose{cursor:pointer;position:absolute;right:20px;top:20px;z-index:10}.chatBody{overflow:auto;padding:60px 16px 30px}.conversationBox{align-items:flex-end;display:flex;flex-direction:row-reverse;gap:0 8px}.conversationBox+.conversationBox{margin-top:24px}.conversationBox.-bot{flex-direction:row}.chatAvator{border-radius:100%;flex-shrink:0;height:44px;overflow:hidden;width:44px}.chatComment{background:#ea7b99;border-radius:24px 24px 0 24px;color:var(--color-white);font-weight:500;line-height:1.7;margin-bottom:24px;padding:24px 20px}.conversationBox.-bot .chatComment{background-color:var(--color-white);border:1px solid #bdbdbd;border-radius:24px 24px 24px 0;color:var(--color-base);font-weight:400}.chatEntry{background-color:#ea7b99;padding:16px}.chatEntryInner{align-items:center;background-color:var(--color-white);border-radius:6px;display:flex;gap:0 10px;justify-content:space-between;padding:12px}.qustionInput{flex-grow:1}.textareaWrap textarea{appearance:none;border:none;font-family:var(--font-ja);font-size:1.6rem;height:25px;margin:0;outline:none;overflow:auto;padding:0;resize:none;width:100%}.qustionSend{flex-shrink:0;width:20px}@media screen and (max-width:834px){.chatBlock{bottom:var(--sp-lr);max-height:calc(var(--window-height) - 140px);right:var(--sp-lr);width:calc(100% - 4rem)}.chatBody{padding:50px 16px 20px}.conversationBox+.conversationBox{margin-top:16px}.conversationBox.-bot{flex-direction:row}.chatComment{margin-bottom:20px;padding:24px 20px}}.pager{display:flex;justify-content:center;margin-top:96px}.pager .pagerBtn{display:none!important}.pager ul{font-weight:700;gap:8px}.pager ul,.pager ul a{display:flex;justify-content:center}.pager ul a{align-items:center;background-color:var(--color-white);color:#2865b1;height:36px;text-decoration:none;transition:var(--transition-all);width:32px}.pager ul .current a{background-color:#2865b1;color:var(--color-white);pointer-events:none}@media (hover:hover){.pager ul a:hover{background-color:#2865b1;color:var(--color-white)}}@media screen and (max-width:834px){.pager{margin-top:50px}}#hsresults li a{color:inherit;font-family:var(--font-ja);font-size:2.4rem;margin-bottom:1em}#hsresults li{line-height:1.5;padding:0 0 2rem}#hsresults li+li{border-top:1px solid var(--color-gray);padding-top:2em}.primaryIndexLi{font-size:1.8rem;font-weight:400;line-height:1.8;margin-top:24px}.primaryIndexLi:first-child{margin-top:0}.secondaryIndexLi{font-size:1.4rem;line-height:1.8;margin-left:54px}.thirdIndexLi{margin-left:74px}