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(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}.c-contact__text a{color:var(--c-primary)}.c-contact__text a:hover{text-decoration:underline}.c-contact__text a svg{display:inline-block;width:auto;margin-left:10px}.c-contact__notice-text{font-size:1.2rem;margin-top:5px;position:relative;padding-left:1.5em}.c-contact__notice-text:before{content:"※";display:inline-block;position:absolute;top:0;left:0}.c-contact__notice-text.disc:before{content:"●"}.c-contact{margin-top:80px;margin-inline:-20px}@media (min-width: 48em){.c-contact{margin-top:160px}}