﻿.kessai-content{line-height:1.6}@media (min-width: 48em){.kessai-content{line-height:1.875}}.page-tab{display:flex;justify-content:center;position:relative}@media (min-width: 48em){.page-tab{justify-content:center}}.page-tab:before{content:"";width:100%;height:1px;background-color:var(--c-primary);position:absolute;bottom:0;left:0;z-index:2}.page-tab li{background-color:#f0f5fa;border:#CFDBE6 solid thin;border-bottom:none;border-radius:5px 5px 0 0;width:32%;min-height:75px;margin:0 .75%;display:flex;flex-direction:column;justify-content:center;align-items:center;font-size:1.4rem;line-height:1.4;font-weight:500;text-align:center;cursor:pointer;position:relative;z-index:1}@media (min-width: 48em){.page-tab li{width:30%;font-size:1.8rem;line-height:1.6}}.page-tab li.active{background-color:#fff;border:var(--c-primary) solid thin;border-bottom:none;color:var(--c-primary);z-index:3}.page-tab li span{font-size:1.2rem}@media (min-width: 48em){.page-tab li span{font-size:1.4rem}}.tab-content{padding:40px 0 80px}@media (min-width: 48em){.tab-content{padding:60px 0 160px}}.tab-content>div{display:none}.tab-content>div.active{display:block}.p-point__notice{font-size:1.4rem;margin-top:15px}.cl-primary{color:var(--c-primary)}.c-flow-list{line-height:1.4}.c-flow-item__textarea{padding-left:0}.c-flow-text{font-size:2.1rem;line-height:1.5;color:var(--c-text-darker);margin-top:15px}.c-flow-text:first-child{margin-top:0}.c-flow-text.arrow{position:relative;margin-bottom:20px}.c-flow-text.arrow:after{content:"↓";display:inline-block;font-size:1.5rem;color:var(--c-text-dark);position:absolute;top:100%;left:130px}.c-flow-text .caption{display:block;font-size:1.5rem;color:var(--c-text-dark)}.c-flow-text .cl-primary{color:var(--c-primary)}.c-flow-text-flex{display:flex;gap:10px 35px;align-items:baseline}.c-flow-text-flex .c-flow-text__note{font-size:1.3rem}@media (min-width: 48em){.c-flow-text-flex .c-flow-text__note{font-size:1.4rem}}.c-flow-text__notes{font-size:1.3rem;letter-spacing:.01em;line-height:1.5454545455;margin-top:10px}@media (min-width: 48em){.c-flow-text__notes{font-size:1.4rem;line-height:1.6666666667;letter-spacing:.03em}}.c-flow-text__notes li{display:flex;gap:5px}.c-flow-text__notes li>span{flex-shrink:0}.c-flow-text__notes li+li{margin-top:9px}.link-text{color:var(--c-primary);text-decoration:underline}@media (min-width: 48em){.link-text:hover{color:var(--c-text-dark)}}.link-text[target=_blank]:not(.c-button-link) svg{display:inline-block;width:14px;aspect-ratio:7/6;color:var(--c-primary);margin-left:2px;margin-right:5px}@media (min-width: 48em){.link-text[target=_blank]:not(.c-button-link) svg{margin-left:3px;margin-right:6px}}.p-tax__notes{font-size:1.1rem;letter-spacing:.01em;line-height:1.5454545455;margin-top:10px}@media (min-width: 48em){.p-tax__notes{font-size:1.2rem;line-height:1.6666666667;letter-spacing:.03em}}.p-tax__notes li{display:flex;gap:5px}.p-tax__notes li>span{flex-shrink:0}.p-tax__notes li+li{margin-top:9px}.p-tax__btns{margin-top:45px}@media (min-width: 48em){.p-tax__btns{display:flex;justify-content:center}}.p-tax-other__btns{width:88.0597014925%;margin:24px auto 0;display:grid;gap:15px}.p-tax-other__btns>:only-child{margin:0 auto}@media (min-width: 48em){.p-tax-other__btns{margin-top:40px;grid-template-columns:repeat(2,minmax(316px,max-content));justify-content:center}.p-tax-other__btns>:only-child{grid-column:span 2}}.p-tax-attention__list li{padding-bottom:30px;border-bottom:1px dashed #d1d1d1;letter-spacing:.02em;line-height:1.7333333333}.p-tax-attention__list li+li{padding-top:30px}.p-tax-attention-item__heading{font-size:1.7rem;font-weight:500;display:flex;gap:5px;margin-bottom:5px}@media (min-width: 48em){.p-tax-attention-item__heading{font-size:1.8rem;gap:10px}}.p-tax-attention-item__heading:before{width:8px;height:8px;margin-top:12px;content:"";flex-shrink:0;background-color:var(--c-primary);border-radius:9999px}@media (min-width: 48em){.p-tax-attention-item__heading:before{margin-left:7px}}.p-tax-target__list{padding-bottom:20px}.p-tax-target__list li{padding-bottom:14px;border-bottom:1px dashed #d1d1d1;display:flex;gap:10px}.p-tax-target__list li:before{width:8px;height:8px;margin-top:10px;content:"";flex-shrink:0;background-color:var(--c-primary);border-radius:9999px}@media (min-width: 48em){.p-tax-target__list li:before{margin-top:12px;margin-left:7px}}.p-tax-target__list li+li{padding-top:10px}.p-tax-preparation__list li{padding-left:1em;text-indent:-1em}.icon-list-wrap{margin:0}@media (min-width: 48em){.icon-list-wrap{margin:-15px 40px 0}}.icon-list-wrap2{margin:0}@media (min-width: 48em){.icon-list-wrap2{margin:-15px 0 0}}.pdf-list{list-style-type:none}@media (min-width: 48em){.pdf-list{display:flex;flex-wrap:wrap}}.pdf-list li{padding:0 0 10px;box-sizing:border-box;border-bottom:#EFEFEF solid 2px}@media (min-width: 48em){.pdf-list li{width:100%;min-height:52px;margin:15px 0 0;display:flex;gap:0 10px;align-items:center}}.pdf-list li+li{margin-top:15px}@media (min-width: 48em){.pdf-list li a{transition:color .4s ease}}@media (min-width: 48em){.pdf-list li a:hover{color:var(--c-primary)}}.pdf-list li a svg{display:inline-block;width:11px;height:14px;color:var(--c-primary);margin-left:8px}.pdf-list .icon-excel,.pdf-list .icon-word{display:flex;gap:0 10px;align-items:center}.pdf-list svg.excel-icon{width:11px;margin:0;color:#469642}.pdf-list svg.word-icon{width:12px;margin:0;color:#4686cf}.notice-list{font-size:1.2rem;margin-top:20px;line-height:1.7}@media (min-width: 48em){.notice-list{font-size:1.4rem}}.notice-list li{position:relative;padding-left:1.5em}.notice-list li:before{content:"※";display:inline-block;position:absolute;top:0;left:0}.p-point__list{gap:20px}@media (min-width: 48em){.p-point__list{margin-top:42px}}.p-point__item{border:3px solid #ededed;border-radius:5px;padding:17px 17px 27px}@media (min-width: 48em){.p-point__item{padding:26px 37px 37px}}.p-point__item.center{text-align:center}.p-point__item .c-button-link{margin-top:20px}.p-point__item-heading{position:relative;z-index:1;width:76px;text-align:center;padding:5px 0;display:block;background-color:var(--c-primary);color:#fff;border-radius:5px;font-weight:600;font-size:1.2rem}@media (min-width: 48em){.p-point__item-heading{width:80px;font-size:1.3rem;margin-top:5px}}.p-point__item-heading:before{position:absolute;bottom:-4px;left:50%;transform:translate(-50%);width:12px;content:"";height:10px;background-color:var(--c-primary);clip-path:polygon(0 0,100% 0%,50% 100%)}.p-point__img{border-radius:5px;overflow:hidden;margin-top:12px}@media (min-width: 48em){.p-point__img{margin-top:18px}}.p-point__text{font-size:1.4rem;margin-top:15px}@media (min-width: 48em){.p-point__text{font-size:1.6rem}}.p-point__text span{font-size:2rem;display:block;color:var(--c-primary)}@media (min-width: 48em){.p-point__text span{font-size:2.3rem}}.p-point__text.flex{display:flex;flex-direction:column;gap:5px;margin-bottom:20px}@media (min-width: 48em){.p-point__text.flex{display:flex;flex-direction:row;align-items:center;gap:0 5px;margin-bottom:0}}.color-primary{color:var(--c-primary);font-weight:700}.point-notice{margin-top:10px;font-size:1.2rem}.pay-service-wrap{margin-top:50px}.pay-service-lead{font-size:1.8rem;font-weight:700}.pay-service-box{border:1px solid #707070;border-radius:5px;margin-top:5px}.pay-service-icon-list{max-width:880px;margin-inline:auto;display:flex;align-items:center;flex-wrap:wrap;gap:20px;padding:20px;box-sizing:content-box}@media (min-width: 48em){.pay-service-icon-list{gap:32px 50px;padding:40px}}.pay-service-icon-list>li{width:130px;text-align:center}@media (min-width: 48em){.pay-service-icon-list>li{width:150px}}.pay-service-icon-list>li img{display:inline-block}.pay-service-icon-list>li:nth-of-type(1) img{width:136px}.pay-service-icon-list>li:nth-of-type(2) img{width:134px}.pay-service-icon-list>li:nth-of-type(3) img{width:125px}.pay-service-icon-list>li:nth-of-type(4) img{width:119.5px}.pay-service-icon-list>li:nth-of-type(5) img{width:86px}.pay-service-icon-list>li:nth-of-type(6) img{width:142px}.pay-service-icon-list>li:nth-of-type(7) img{width:125px}.pay-service-icon-list>li:nth-of-type(8) img{width:131px}@media (min-width: 48em){.pay-service-icon-list>li:nth-of-type(9){width:74px}}.pay-service-icon-list>li:nth-of-type(9) img{width:74px}.bg-notice-block{background-color:#f2f2f2;border-radius:5px;padding:25px;margin-top:50px}@media (min-width: 48em){.bg-notice-block{padding:39px 37px}}.starpay_qa .starpay_qa__item+.starpay_qa__item{margin-top:0}.starpay_qa .starpay_qa__item+.starpay_qa__item .starpay_qa__head{border-top:initial}.starpay_qa .starpay_qa__item:last-child .starpay_qa__body.is-open{border-bottom:initial}.starpay_qa .starpay_qa__item:nth-of-type(1) .starpay_qa__head img{width:110px}.starpay_qa .starpay_qa__item:nth-of-type(2) .starpay_qa__head img{width:95px}.starpay_qa .starpay_qa__item:nth-of-type(3) .starpay_qa__head img{width:95px}.starpay_qa .starpay_qa__item:nth-of-type(4) .starpay_qa__head img{width:85px}.starpay_qa .starpay_qa__item:nth-of-type(5) .starpay_qa__head img{width:73px}.starpay_qa .starpay_qa__item:nth-of-type(6) .starpay_qa__head img{width:62px}.starpay_qa .starpay_qa__item:nth-of-type(7) .starpay_qa__head img{width:100px}.starpay_qa .starpay_qa__item:nth-of-type(8) .starpay_qa__head img{width:81px}.starpay_qa .starpay_qa__item:nth-of-type(9) .starpay_qa__head img{width:97px}.starpay_qa .starpay_qa__item:nth-of-type(10) .starpay_qa__head img{width:50px}.starpay_qa .starpay_qa__head{display:flex;align-items:center;min-height:50px;position:relative;padding:5px 27px;border:2px solid #DFDFDF;font-size:2.2rem;font-weight:700;line-height:1.15}.starpay_qa .starpay_qa__head:after{content:"";border-top:3px solid var(--c-primary);border-left:3px solid var(--c-primary);display:inline-block;width:10px;height:10px;transform:rotate(-135deg) translate(50%);position:absolute;right:20px;top:50%;transition:transform .4s}.starpay_qa .starpay_qa__head.is-open:after{transform:rotate(45deg) translate(-50%)}.starpay_qa .starpay_qa__head img{width:auto;display:block}.starpay_qa .starpay_qa__head.red{color:var(--c-primary)}.starpay_qa .starpay_qa__body{position:relative;padding:20px 40px;opacity:0;display:none}.starpay_qa .starpay_qa__body.is-open{display:block;padding:20px;opacity:1;transition-duration:.3s;border-bottom:2px solid #DFDFDF}@media (min-width: 48em){.starpay_qa .starpay_qa__body.is-open{padding:20px 40px 45px}}.starpay-inner-list{display:grid;grid-template-columns:1fr;gap:25px 30px}@media (min-width: 48em){.starpay-inner-list{display:grid;grid-template-columns:1fr 1fr 1fr;gap:33px 50px}}.starpay-inner-list.other>li a{align-items:flex-end}.starpay-inner-list.other>li svg{margin-bottom:5px}.starpay-inner-list>li a{display:flex;align-items:center;gap:0 10px;padding-bottom:11px;border-bottom:2px solid #EFEFEF}@media (min-width: 48em){.starpay-inner-list>li a{transition:color .4s}}@media (min-width: 48em){.starpay-inner-list>li a:hover{color:var(--c-primary)}}.starpay-inner-list>li svg{width:14px;height:13px;color:var(--c-primary)}.c-attention__item svg{display:inline-block;width:auto;margin-inline:5px;color:var(--c-primary)}.point-detail-block+.point-detail-block{margin-top:30px}@media (min-width: 48em){.point-detail-block+.point-detail-block{margin-top:20px}}.point-detail-box{display:flex;flex-direction:column;gap:20px;margin-top:15px}@media (min-width: 48em){.point-detail-box{display:flex;gap:0 20px;flex-direction:row}}@media (min-width: 48em){.point-detail-box>p{width:60%}}.point-detail-box>p>span{font-size:1.2rem;margin-top:20px;display:block}.detail-img{width:190px;height:190px;margin-inline:auto}@media (min-width: 48em){.detail-img{flex:0 0 190px;margin-inline:initial}}.detail-img img{-o-object-fit:contain;object-fit:contain;width:100%;height:100%}
