@charset "UTF-8";
/* CSS Document */
/* sp_style20260729.css + table_scroll_style20260802.css を統合 */

/* ==========================
   全体スタイル（PC/SP共通）
========================== */
.sp-table-caption {
  margin-bottom: 10px;
  font-weight: 700;
}
.sp-table-caption span:last-child {
  float: right;
}
.sp-table-caption span:last-child br {
  display: none;
}

/* ==========================
   ページのスタイル（PC/共通）
========================== */
/* ==========================
   id = effective_use2_1
========================== */
#ts-effective_use2_1-1 {
  margin-bottom: 30px;
}
#ts-effective_use2_1-1 table {
  margin: 0 !important;
}
#ts-effective_use2_1-2 {
  margin-bottom: 30px;
}
#ts-effective_use2_1-2 table {
  margin: 0 !important;
}
/* ==========================
   id = effective_use2_2
========================== */
#ts-effective_use2_2-2 {
  margin-bottom: 30px;
}
#ts-effective_use2_2-2 table {
  margin: 0 !important;
}
#effective_use2_2 .sp-table-caption span {
  font-size: 15px;
}
#effective_use2_2 .sp-table-caption {
  margin-top: 30px;
}
/* ==========================
   id = gift_tax2
========================== */
#ts-gift_tax2-1 table {
  margin: 0 !important;
}
#gift_tax2 .sp-table-caption {
  margin-top: 30px;
  text-align: center;
}
/* ==========================
   id = huge-area2
========================== */
#huge-area2 .sp-table-caption {
  text-align: center;
}
#huge-area2 .sp-only-br {
  display: none;
}
/* ==========================
   id = inheritance_tax1
========================== */
#ts-inheritance_tax1-2 table {
  margin: 0 !important;
}
#ts-inheritance_tax1-3 table {
  margin: 0 !important;
}
#ts-inheritance_tax1-4 table {
  margin: 0 !important;
}
#inheritance_tax1 .sp-table-caption {
  font-size: 19px !important;
  text-align: center;
  margin-top: 30px;
}
/* ==========================
   id = inheritance_tax3
========================== */
#ts-inheritance_tax3-1 table {
  margin-top: 0 !important;
}
#inheritance_tax3 .sp-table-caption {
  text-align: center;
  font-size: 19px !important;
  margin-top: 30px;
}
/* ==========================
   id = review_of_methods
========================== */
#review_of_methods .sp-table-caption {
  text-align: center;
  justify-content: center;
}
/* ==========================
   id = transfer1
========================== */
#ts-transfer1-1 table {
  margin: 0 !important;
}
#ts-transfer1-2 table {
  margin: 0 !important;
}
#ts-transfer1-3 table {
  margin: 0 !important;
}
#transfer1 .sp-table-caption {
  margin-top: 30px;
  justify-content: center;
  text-align: center;
}
/* ==========================
   id = transfer3
========================== */
#ts-transfer3-1 table {
  margin: 0 !important;
}
#ts-transfer3-2 table {
  margin: 0 !important;
}
#ts-transfer3-3 {
  margin-top: 30px;
}
#ts-transfer3-3 table {
  margin: 0 !important;
}
#transfer3 .sp-table-caption {
  margin-top: 30px;
  justify-content: center;
  text-align: center;
  font-size: 19px !important;
}
/* ==========================
   id = urban-farmland2
========================== */
#ts-urban-farmland2-1 table {
  margin: 0 !important;
}
#urban-farmland2 .sp-table-caption {
  margin-top: 30px;
  justify-content: center;
  text-align: center;
}

/* ==========================
   全体スタイル（SP）
========================== */
@media (max-width: 767px) {
  #mainArea {
    height: auto !important;
  }
  #container {
    position: static;
    left: auto;
    margin: 0;
    transform: none;
    width: 100%;
    padding: 0 20px;
    padding-bottom: 60px;
  }
  #container * {
    box-sizing: border-box;
  }
  img {
    max-width: 100%;
    height: auto;
  }
  #page_title {
    max-width: 960px;
    margin: 10px auto;
    width: 100%;
  }
  #container.tax_courses #sec_head .head_box a {
    position: absolute;
    bottom: 20px;
    left: -1px;
    width: 80%;
    display: block;
    padding-left: 10px;
  }
  #container.tax_courses #sec_head .wrapper {
    width: 100%;
  }
  #container.tax_courses #main .wrapper {
    width: 100%;
    padding: 0;
    margin-top: 20px;
  }
  #container.tax_courses #main .wrapper h3 {
    height: auto;
    padding: 0;
    margin-top: 20px !important;
  }
  #container h1, #container h2, #container h3, #container h4, #container h5, #container h6, #container p, #container dl, #container ul, #container ol, #container table, #container .note-text-block.fs-default {
    font-size: 16px;
  }
  #container .text_caption {
    font-size: 14px;
    height: auto;
  }
  #container .note_text01, #container .caution-list, #container .note-text-block:not(.fs-default), #container .note_text_ind2em, #container .note_text_ind3em, #container .note_text_ind4em, #container .note_text_ind1_5em, #container .caution-caption {
    font-size: 14px;
    text-align: left !important;
  }
  #container.tax_courses #main .section {
    margin-bottom: 30px;
  }
  #cv {
    margin: 40px auto 0;
  }
  .indexBox {
    max-width: 100%;
    width: 100%;
    padding: 20px;
    margin: 0 auto 30px;
  }
  .acd-label {
    font-size: 18px;
  }
  .acd-label:after {
    width: 57px;
    height: 23px;
  }
  .acd-check:checked + .acd-label:after {
    width: 57px;
    height: 23px;
  }
  .acd-content ul li {
    margin-bottom: 10px;
  }
  .acd-content ul li a {
    font-size: 14px;
  }
  .pager ul li a {
    height: 45px;
  }
  #container table {
    font-size: 14px!important;
  }
  #container.tax_courses #sec_head {
    margin-bottom: 0!important;
  }
  .tbl_basic01 td {
    padding: 10px;
  }
  .box_type_a {
    padding: 20px;
  }
  #container .font_size16 {
    font-size: 16px !important;
  }
  #container ul.note_text_ind1_5em li, #container p.note_text_ind1_5em {
    font-size: 12px;
  }
  .box_point dt {
    background-position: top center;
  }
  .box_column dt {
    background-position: top center;
  }
  #cv {
    width: 100%;
    margin: 40px auto 0;
  }
  #cv .cv-inner {
    width: 100%;
    height: 0;
    padding-top: 50.2%;
    background-size: contain;
  }
  #cv .cv-inner p {
    top: 73.9%;
    left: 31.1%;
  }
  #cv .cv-inner img {
    max-width: 87%;
  }

  /* テーブル横スクロール対応（共通） */
  .table-scroll {
    overflow-x: auto;
    -webkit-overflow-scrolling: touch;
  }
  .sp-table-caption {
    display: flex;
    justify-content: space-between;
    align-items: self-end;
    gap: 0 10px;
    flex-flow: wrap;
  }
  .sp-table-caption span:last-child {
    float: none;
    font-size: 12px;
    white-space: nowrap;
  }
  img[src*="txt_cred_num"],
  img[src*="txt_cwhite_num"],
  img[src*="txt_cblack_num"] {
    min-width: 15px;
  }
  .def_type_a {
    padding: 20px !important;
  }
}
@media screen and (max-width: 376px) {
  .acd-content ul li a {
    font-size: 14px !important;
  }
}

/* ==========================
   見出し構造スタイル（施策2、記事見出し h2→h1）
   style.css・本ファイル内の既存h2セレクタ(記事見出し用)と
   同内容をh1向けに追加。h2版の元ルールは編集しない
   (h1への変換が完了したページでは対象要素が無くなり自然に無効化される)。
========================== */
/* --- PC/共通（style.cssのh2ルールに対応） --- */
#container.tax_courses #sec_head .head_box h1 {
  padding: 44px 315px 26px 47px;
}
#container.tax_courses #sec_head .type_imanaka01 h1 {
  padding: 80px 315px 26px 47px;
}
#container.tax_courses #sec_head .huge-area h1 {
  padding-top: 80px;
}
#container.tax_courses #sec_head .urban-farmland h1 {
  padding-top: 80px;
}
#container.tax_courses #sec_head .gift_tax h1 {
  padding-top: 24px;
}
#container.tax_courses #sec_head .vacancy_measures h1 {
  padding-top: 85px;
}
/* --- SP（本ファイルのタイプ別/グループ/ページ h2ルールに対応） --- */
@media (max-width: 767px) {
  #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 20px 30vw 15vw 10px;
  }
  #container.tax_courses #sec_head .type_imanaka01 h1 {
    padding: 20px 30vw 18vw 10px;
  }
  #container.tax_courses #sec_head .type_imanaka02 h1 {
    padding: 20px 30vw 12vw 10px;
  }
  #container.tax_courses #sec_head .type_imanaka03 h1 {
    padding: 7px 30vw 9vw 30px;
  }
  .civil_law_revision #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 20px 30vw 17vw 10px;
  }
  .debt #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 5px 30vw 11vw 10px;
  }
  .effect1 #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 2px 42vw 12vw 10px;
  }
  .effect2 #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 2px 42vw 17vw 10px;
  }
  .effective_use1 #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 11px 32vw 11vw 10px;
  }
  .effective_use2 #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 11px 32vw 11vw 10px;
  }
  .effective_use3 #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 9px 36vw 12vw 10px;
  }
  .huge-area_group #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 20px 22vw 17vw 10px;
  }
  .inheritance_tax #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 2vw 30vw 19vw 10px;
  }
  .payment_in_kind #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 10px 31vw 11vw 10px;
  }
  .transfer #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 10px 30vw 20vw 10px;
  }
  .urban-farmland_group #container.tax_courses #sec_head .type_imanaka02 h1 {
    padding: 20px 30vw 19vw 10px;
  }
  .vacancy_measures_group #container.tax_courses #sec_head .type_imanaka02 h1 {
    padding: 20px 30vw 19vw 10px;
  }
  .vacancy_measures_intro #container.tax_courses #sec_head .type_imanaka01 h1 {
    padding: 20px 30vw 24vw 10px;
  }
  .vacanthouse_exception #container.tax_courses #sec_head .type_imanaka02 h1 {
    padding: 10px 30vw 11vw 20px;
  }
  #lifetime_gifting #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 20px 30vw 16vw 20px;
  }
  #lifetime_gifting #container.tax_courses #sec_head .type_yamamoto01 h1 img {
    margin-top: 0 !important;
  }
  #review_of_methods #container.tax_courses #sec_head .type_yamamoto01 h1 {
    padding: 10px 51vw 11vw 10px;
  }
}

/* ==========================
   タイプ別スタイル
========================== */
/* ==========================
   type = type_yamamoto01
========================== */
@media (max-width: 767px) {
  #container.tax_courses #sec_head .type_yamamoto01 {
    height: auto;
    width: 100%;
    max-width: 100%;
    display: block;
    background-size: contain;
    margin-bottom: 20px;
  }
  #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 20px 30vw 15vw 10px;
  }
}
/* ==========================
   type = type_imanaka01
========================== */
@media (max-width: 767px) {
  #container.tax_courses #sec_head .type_imanaka01 {
    height: auto;
    width: 100%;
    max-width: 100%;
    display: block;
    background-size: contain;
    margin-bottom: 20px;
  }
  #container.tax_courses #sec_head .type_imanaka01 h2 {
    padding: 20px 30vw 18vw 10px;
  }
}
/* ==========================
   type = type_imanaka02
========================== */
@media (max-width: 767px) {
  #container.tax_courses #sec_head .type_imanaka02 {
    height: auto;
    width: 100%;
    max-width: 100%;
    display: block;
    background-size: contain;
    margin-bottom: 20px;
  }
  #container.tax_courses #sec_head .type_imanaka02 h2 {
    padding: 20px 30vw 12vw 10px;
  }
}
/* ==========================
   type = type_imanaka03
========================== */
@media (max-width: 767px) {
  #container.tax_courses #sec_head .type_imanaka03 {
    height: auto;
    width: 100%;
    max-width: 100%;
    display: block;
    background-size: contain;
    margin-bottom: 20px;
  }
  #container.tax_courses #sec_head .type_imanaka03 h2 {
    padding: 7px 30vw 9vw 30px;
  }
  #container.tax_courses #sec_head .type_imanaka03.head_box a {
    bottom: 1vw;
    left: 20px;
  }
}

/* ==========================
   グループスタイル
========================== */
/* ==========================
   class = civil_law_revision
========================== */
@media (max-width: 767px) {
  .civil_law_revision #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 20px 30vw 17vw 10px;
  }
  .civil_law_revision .margin_top5.text_right {
    font-size: 14px!important;
    text-align: left !important;
  }
}
/* ==========================
   class = debt
========================== */
@media (max-width: 767px) {
  .debt #container.tax_courses #sec_head .head_box a {
    bottom: 11px;
  }
  .debt #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 5px 30vw 11vw 10px;
  }
}
/* ==========================
   class = effect1
========================== */
@media (max-width: 767px) {
  .effect1 #container.tax_courses #sec_head .head_box a {
    bottom: 3vw;
  }
  .effect1 #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 2px 42vw 12vw 10px;
  }
}
/* ==========================
   class = effect2
========================== */
@media (max-width: 767px) {
  .effect2 #container.tax_courses #sec_head .head_box a {
    bottom: 7vw;
  }
  .effect2 #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 2px 42vw 17vw 10px;
  }
}
/* ==========================
   class = effective_use1
========================== */
@media (max-width: 767px) {
  .effective_use1 #container.tax_courses #sec_head .head_box a {
    bottom: 13px;
  }
  .effective_use1 #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 11px 32vw 11vw 10px;
  }
}
/* ==========================
   class = effective_use2
========================== */
@media (max-width: 767px) {
  .effective_use2 #container.tax_courses #sec_head .head_box a {
    bottom: 13px;
  }
  .effective_use2 #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 11px 32vw 11vw 10px;
  }
}
/* ==========================
   class = effective_use3
========================== */
@media (max-width: 767px) {
  .effective_use3 #container.tax_courses #sec_head .head_box a {
    bottom: 4vw;
  }
  .effective_use3 #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 9px 36vw 12vw 10px;
  }
}
/* ==========================
   class = huge-area
========================== */
@media (max-width: 767px) {
  .huge-area_group #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 20px 22vw 17vw 10px;
  }
}
/* ==========================
   class = inheritance_tax
========================== */
@media (max-width: 767px) {
  .inheritance_tax #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 2vw 30vw 19vw 10px;
  }
  .inheritance_tax #container.tax_courses #sec_head .head_box h3 {
    position: absolute;
    bottom: 10vw;
    padding: 0 0 0 10px;
    width: 62vw;
  }
  .inheritance_tax #container.tax_courses #sec_head .head_box a {
    bottom: 2vw;
  }
  .inheritance_tax #container.tax_courses p.margin_top40.font_size18 {
    font-size: 16px !important;
  }
  .inheritance_tax table .font_size15 {
    font-size: 14px !important;
  }
  .inheritance_tax table .font_size13,
  .inheritance_tax table .font_size12 {
    font-size: 12px !important;
  }
  .inheritance_tax #container.tax_courses #main .wrapper h3 {
    margin-top: 0 !important;
  }
  .inheritance_tax #container.tax_courses table ol li {
    font-size: 14px !important;
  }
  .inheritance_tax #container.tax_courses table caption.font_size13 {
    font-size: 14px !important;
  }
}
/* ==========================
   class = payment_in_kind
========================== */
@media (max-width: 767px) {
  .payment_in_kind #container.tax_courses #sec_head .head_box a {
    bottom: 15px;
  }
  .payment_in_kind #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 10px 31vw 11vw 10px;
  }
}
/* ==========================
   class = transfer
========================== */
@media (max-width: 767px) {
  .transfer #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 10px 30vw 20vw 10px;
  }
  .transfer #container.tax_courses #sec_head .head_box h3 {
    position: absolute;
    bottom: 13vw;
    padding: 0px 0 0 10px;
    max-width: 63vw;
  }
  .transfer #container.tax_courses #sec_head .head_box a {
    bottom: 20px;
  }
  .transfer #container.tax_courses #main .wrapper h3 {
    margin-top: 0px !important;
  }
}
/* ==========================
   class = urban-farmland
========================== */
@media (max-width: 767px) {
  .urban-farmland_group #container.tax_courses #sec_head .head_box a {
    bottom: 7vw;
  }
  .urban-farmland_group #container.tax_courses #sec_head .type_imanaka02 h2 {
    padding: 20px 30vw 19vw 10px;
  }
}
/* ==========================
   class = vacancy_measures_group
========================== */
@media (max-width: 767px) {
  .vacancy_measures_group #container.tax_courses #sec_head .head_box a {
    bottom: 4vw;
  }
  .vacancy_measures_group #container.tax_courses #sec_head .type_imanaka02 h2 {
    padding: 20px 30vw 19vw 10px;
  }
  .vacancy_measures_group p.text_caption.vacancy_measures {
    width: 100%;
    height: auto;
  }
  .vacancy_measures_group p.text_caption02.vacancy_measures {
    width: 100%;
    height: auto;
  }
  .vacancy_measures_group .last_text {
    padding: 20px;
  }
}
/* ==========================
   class = vacancy_measures_intro
========================== */
@media (max-width: 767px) {
  .vacancy_measures_intro #container.tax_courses #sec_head .type_imanaka01 h2 {
    padding: 20px 30vw 24vw 10px;
  }
  .vacancy_measures_intro #container.tax_courses #sec_head .head_box a {
    bottom: 7vw;
  }
  .vacancy_measures_intro p.text_caption.vacancy_measures {
    width: 100%;
    height: auto;
  }
  .vacancy_measures_intro p.text_caption02.vacancy_measures {
    width: 100%;
    height: auto;
  }
  .vacancy_measures_intro .last_text {
    padding: 20px;
  }
}
/* ==========================
   class = vacanthouse_exception
========================== */
@media (max-width: 767px) {
  .vacanthouse_exception #container.tax_courses #sec_head .head_box a {
    bottom: 3vw;
    left: 10px;
  }
  .vacanthouse_exception #container.tax_courses #sec_head .type_imanaka02 h2 {
    padding: 10px 30vw 11vw 20px;
  }
}

/* ==========================
   ページのスタイル（SP）
========================== */
/* ==========================
   id = acquirer_name2
========================== */
@media (max-width: 767px) {
  #acquirer_name2 .sp-tokurei-cell {
    width: 52px;
  }
}
/* ==========================
   id = care1
========================== */
@media (max-width: 767px) {
  #care1 .sp-hojoritsu-th {
    min-width: 44px;
  }
}
/* ==========================
   id = civil_law_revision2
========================== */
@media (max-width: 767px) {
  #civil_law_revision2 .tbl_basic01.sp-kaisei-table td p {
    font-size: 12px!important;
  }
  #civil_law_revision2 .sp-sekoubi-th {
    min-width: 80px;
  }
}
/* ==========================
   id = civil_law_revision3
========================== */
@media (max-width: 767px) {
  #civil_law_revision3 #sec02 {
    margin-bottom: 0!important;
  }
  #civil_law_revision3 .sp-fudousan-toki-h4 {
    margin-top: 20px!important;
  }
}
/* ==========================
   id = effective_use1_2
========================== */
@media (max-width: 767px) {
  #ts-effective_use1_2-1 {
    margin-bottom: 30px;
  }
  #ts-effective_use1_2-1 table {
    min-width: 592px;
    margin: 0 !important;
  }
  #ts-effective_use1_2-2 table {
    min-width: 592px;
    margin: 0 !important;
  }
  #ts-effective_use1_2-1 table td.text_right,
  #ts-effective_use1_2-2 table td.text_right {
    text-align: left !important;
  }
}
/* ==========================
   id = effective_use2_1
========================== */
@media (max-width: 767px) {
  #ts-effective_use2_1-1 table {
    min-width: 650px;
  }
  #ts-effective_use2_1-2 table {
    min-width: 500px;
  }
}
/* ==========================
   id = effective_use2_2
========================== */
@media (max-width: 767px) {
  #ts-effective_use2_2-1 table {
    min-width: 542px;
  }
  #ts-effective_use2_2-2 table {
    min-width: 491px;
  }
  #effective_use2_2 .sp-table-caption {
    display: block;
    font-size: 14px !important;
    margin-top: 30px;
  }
  #effective_use2_2 .sp-table-caption span {
    float: none;
    display: block;
    text-align: right;
    line-height: 0.5;
    font-size: 12px;
  }
  #effective_use2_2 .sp-table-caption span br {
    display: inline;
  }
}
/* ==========================
   id = effective_use3_1
========================== */
@media (max-width: 767px) {
  #effective_use3_1 #container.tax_courses #main .wrapper {
    margin-top: 0;
  }
}
/* ==========================
   id = effective_use3_2
========================== */
@media (max-width: 767px) {
  #effective_use3_2 #container .font_size18 {
    font-size: 18px !important;
  }
  #effective_use3_2 .margin_top20n {
    text-align: right !important;
    padding-top: 10px;
  }
}
/* ==========================
   id = gift_tax2
========================== */
@media (max-width: 767px) {
  #ts-gift_tax2-1 table {
    min-width: 690px;
  }
  #gift_tax2 .sp-table-caption {
    font-size: 14px !important;
    margin-top: 30px;
    justify-content: center;
  }
}
/* ==========================
   id = huge-area2
========================== */
@media (max-width: 767px) {
  #huge-area2 td[style*="padding:40px"] {
    padding: 20px !important;
  }
  #huge-area2 .tbl_basic01 .bg_red {
    padding: 5px;
  }
  #huge-area2 .tbl_basic01 .bg_pink {
    padding: 2px;
  }
  #ts-huge-area2-1 table {
    min-width: 438px;
  }
  #huge-area2 .sp-table-caption {
    font-size: 14px !important;
    justify-content: center;
  }
  #huge-area2 .sp-only-br {
    display: inline;
  }
}
/* ==========================
   id = inheritance_tax1
========================== */
@media (max-width: 767px) {
  #ts-inheritance_tax1-1 table {
    min-width: 542px;
  }
  #ts-inheritance_tax1-2 table {
    min-width: 652px;
  }
  #ts-inheritance_tax1-3 table {
    min-width: 655px;
  }
  #ts-inheritance_tax1-4 table {
    min-width: 656px;
  }
  #ts-inheritance_tax1-5 table {
    min-width: 676px;
  }
  #inheritance_tax1 .sp-table-caption {
    font-size: 14px !important;
    justify-content: center;
    margin-top: 30px;
  }
}
/* ==========================
   id = inheritance_tax3
========================== */
@media (max-width: 767px) {
  #ts-inheritance_tax3-1 th {
    padding: 10px 4px;
  }
  #ts-inheritance_tax3-1 table {
    min-width: 473px;
    margin-top: 0 !important;
  }
  #inheritance_tax3 .sp-table-caption {
    text-align: center;
    margin-top: 30px;
    font-size: 14px !important;
  }
}
/* ==========================
   id = lifetime_gifting
========================== */
@media (max-width: 767px) {
  #lifetime_gifting #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 20px 30vw 16vw 20px;
  }
  #lifetime_gifting #container.tax_courses #sec_head .head_box a {
    left: 10px;
    bottom: 5vw;
  }
  #lifetime_gifting #container.tax_courses #sec_head .type_yamamoto01 h2 img {
    margin-top: 0 !important;
  }
  #lifetime_gifting #container.tax_courses #main .wrapper h3#secheader0101 {
    margin-top: 0 !important;
  }
  #lifetime_gifting th[style*="white-space: nowrap"] {
    white-space: normal !important;
  }
  #lifetime_gifting .tbl_basic01.margin_top60 {
    margin-top: 20px !important;
  }
  #ts-lifetime_gifting-1 table {
    min-width: 638px;
  }
  #ts-lifetime_gifting-2 table {
    min-width: 638px;
  }
}
/* ==========================
   id = payment_in_kind2
========================== */
@media (max-width: 767px) {
  #ts-payment_in_kind2-1 .tbl_basic01 th {
    padding: 8px 4px;
  }
  #ts-payment_in_kind2-1 .tbl_basic01 td {
    padding: 8px 4px;
  }
  #ts-payment_in_kind2-1 .font_size12 {
    font-size: 12px !important;
  }
  #ts-payment_in_kind2-1 .font_size11 {
    font-size: 11px !important;
  }
}
/* ==========================
   id = payment_in_kind3
========================== */
@media (max-width: 767px) {
  #payment_in_kind3 #container.tax_courses #main .wrapper h3#header0501 {
    margin-top: 0 !important;
  }
  #ts-payment_in_kind3-1 table {
    min-width: 389px;
  }
  #ts-payment_in_kind3-1 .tbl_basic01ex .note_text_ind2em li span {
    top: 2px;
  }
  #ts-payment_in_kind3-2 table {
    min-width: 339px;
  }
  #ts-payment_in_kind3-2 .example-table th,
  #ts-payment_in_kind3-2 .example-table td {
    padding: 10px;
  }
  #note-text-item-payment_in_kind3-4 {
    display: flex;
  }
  #note-text-item-payment_in_kind3-4 .item-num {
    min-width: 64px;
  }
  #item-detail-payment_in_kind3-4 {
    min-width: 0;
    flex: 1;
  }
}
/* ==========================
   id = review_of_methods
========================== */
@media (max-width: 767px) {
  #review_of_methods #container.tax_courses #sec_head .head_box a {
    bottom: 3vw;
  }
  #review_of_methods #container.tax_courses #sec_head .type_yamamoto01 h2 {
    padding: 10px 51vw 11vw 10px;
  }
  #ts-review_of_methods-1 table {
    min-width: 609px;
  }
  #ts-review_of_methods-1 .tbl_basic01 th {
    padding: 8px 4px;
  }
  #ts-review_of_methods-1 .tbl_basic01 td {
    padding: 4px;
  }
}
/* ==========================
   id = transfer1
========================== */
@media (max-width: 767px) {
  #ts-transfer1-1 table {
    min-width: 536px;
  }
  #ts-transfer1-2 table {
    min-width: 536px;
  }
  #ts-transfer1-3 table {
    min-width: 565px;
  }
  #transfer1 .sp-table-caption {
    font-size: 14px !important;
  }
  #transfer1 .tbl_basic01 th {
    padding: 6px 4px;
  }
  #transfer1 .tbl_basic01 td {
    padding: 4px;
  }
  #transfer1 .tbl_type_a th {
    padding: 4px;
  }
  #transfer1 .tbl_type_a td {
    padding: 6px 4px;
  }
}
/* ==========================
   id = transfer3
========================== */
@media (max-width: 767px) {
  #transfer3 .sp-table-caption {
    font-size: 14px !important;
  }
  #transfer3 .tbl_basic01 th {
    padding: 6px 4px;
  }
  #transfer3 .tbl_basic01 td {
    padding: 6px;
  }
  #ts-transfer3-2 .font_size15,
  #ts-transfer3-3 .font_size15 {
    font-size: 14px !important;
  }
  #ts-transfer3-2 .font_size11,
  #ts-transfer3-3 .font_size11 {
    font-size: 11px !important;
  }
  #transfer3 ol.note_text_ind2em li span {
    top: -7px;
  }
  #ts-transfer3-1 table th {
    min-width: 79px;
  }
  #ts-transfer3-2 table {
    min-width: 608px;
  }
  #transfer3 p.note_text_ind1_5em span {
    top: -3px;
  }
  #ts-transfer3-3 table {
    min-width: 570px;
  }
}
/* ==========================
   id = urban-farmland2
========================== */
@media (max-width: 767px) {
  #ts-urban-farmland2-1 table {
    min-width: 597px;
  }
}
/* ==========================
   id = vacancy_measures3
========================== */
@media (max-width: 767px) {
  #vacancy_measures3 #sec_head.margin_top60 {
    margin-top: 0px !important;
  }
  #vacancy_measures3 #container.tax_courses #main .wrapper {
    margin-top: 0px;
  }
}

/* ==========================
   インデックスページ（tax_courses_top）の article-date
========================== */
#container.tax_courses_top #sec_head h2 {
  margin-bottom: 10px;
}
#container.tax_courses_top .article-date {
  max-width: 960px;
  margin: 0 auto;
  margin-bottom: 37px;
  text-align: right;
}
#container.tax_courses_top .article-date p {
  font-size: 16px !important;
  color: #333;
  line-height: 1.4;
}
#container.tax_courses_top .article-date p br {
  display: none;
}

/* ==========================
   インデックスページ（tax_courses_top）
========================== */
@media (max-width: 767px) {
  #mainArea {
    height: auto !important;
  }
  #container.tax_courses_top {
    position: static;
    left: auto;
    margin: 0;
    transform: none;
    width: 100%;
    padding: 0 20px;
    padding-bottom: 130px;
  }
  #container.tax_courses_top * {
    box-sizing: border-box;
  }
  #container.tax_courses_top img {
    max-width: 100%;
    height: auto;
    width: 100%;
  }
  #page_title {
    max-width: 960px;
    margin: 10px auto;
    width: 100%;
  }
  #container.tax_courses_top #sec_head .wrapper {
    width: 100%;
  }
  #container.tax_courses_top #main .wrapper {
    width: 100%;
    padding: 0;
  }
  #container.tax_courses_top ul {
    width: 100%;
  }
  #container.tax_courses_top ul li {
    width: 100%;
  }
  #container.tax_courses_top h1, #container.tax_courses_top h2, #container.tax_courses_top h3, #container.tax_courses_top h4, #container.tax_courses_top h5, #container.tax_courses_top h6, #container.tax_courses_top p, #container.tax_courses_top dl, #container.tax_courses_top dt, #container.tax_courses_top dd {
    font-size: 16px;
  }
  #container.tax_courses_top #main .wrapper ul {
    overflow: unset;
  }
  #container.tax_courses_top #main .wrapper ul li {
    padding-right: 0;
    margin-bottom: 12px;
  }
  #container.tax_courses_top #sec03 h2 {
    margin-bottom: 20px;
  }
  #container.tax_courses_top #sec04 h2 {
    margin-bottom: 20px;
  }
  #container.tax_courses_top #sec_head h2 {
    margin-bottom: 10px;
  }
  #container.tax_courses_top .article-date {
    margin-bottom: 20px;
  }
  #container.tax_courses_top .article-date p {
    font-size: 12px !important;
  }
  #container.tax_courses_top .article-date p br {
    display: inline;
  }
  #container.tax_courses_top .article-date p span {
    display: none;
  }
  #container.tax_courses_top #cv {
    margin: 10px auto 0;
  }
  #container.tax_courses_top #cv .cv-inner img {
    max-width: 87%;
  }
}

/* ==========================
   SP時 見出しテキスト化(sp_heading_text_style20260906.cssより統合)
========================== */
.sp-heading-text {
  display: none;
}
.sp-page-title-text {
  display: none;
}

@media (max-width: 767px) {
  h2:has(> .sp-heading-text) > img,
  h3:has(> .sp-heading-text) > img,
  h4:has(> .sp-heading-text) > img,
  dt:has(> .sp-heading-text) > img {
    display: none;
  }
  #page_title:has(> .sp-page-title-text) > img {
    display: none;
  }
  .sp-page-title-text {
    display: block;
    padding-bottom: 3px;
    background: linear-gradient(to right, #880203 0%, #880203 32%, #e6e6e6 32%, #e6e6e6 100%) left bottom / 100% 1px no-repeat;
  }
  .sp-page-title-sub {
    display: block;
    font-size: 12px;
    color: #333333;
    margin-bottom: 0;
    text-align: left;
  }
  .sp-page-title-main {
    display: block;
    font-size: 16px;
    font-weight: 500;
    text-align: left;
    color: #333333;
  }
  .sp-heading-text {
    display: block;
    font-size: 18px;
    font-weight: 700;
    line-height: 1.4;
    padding: 12px 16px;
  }
  /* パターン1: プレーン(細い赤枠線、左揃え) */
  .sp-heading-text.pattern-1 {
    background: #f5f5f5;
    border-left: 4px solid #880203;
    color: #880203;
    text-align: left;
  }
  /* パターン2: ベージュ背景+中央揃え白文字 */
  .sp-heading-text.pattern-2 {
    background: #b4a893;
    color: #ffffff;
    text-align: center;
    font-size: 14px;
    padding: 10px;
  }
  /* パターン3: プレーン(パターン1と同じ)+左に数字バッジ */
  .sp-heading-text.pattern-3 {
    background: #f5f5f5;
    color: #880203;
    text-align: left;
    display: flex;
    align-items: center;
    gap: 14px;
    font-size: 16px;
    padding: 4px 16px 4px 4px;
  }
  .sp-heading-text.pattern-3 .sp-heading-badge {
    flex-shrink: 0;
    display: inline-flex;
    align-items: center;
    justify-content: center;
    min-width: 28px;
    height: 28px;
    padding: 0 4px;
    background: #880203;
    color: #ffffff;
    font-size: 16px;
  }
  /* パターン4: 装飾なし(白背景+黒文字+左揃え+下線) */
  .sp-heading-text.pattern-4 {
    background: #ffffff;
    color: #000000;
    text-align: left;
    font-size: 15px;
    padding: 0 0 4px 0;
    border-bottom: 1px solid #f2f2f2;
    padding-left: 1.5em;
    text-indent: -1.3em;
  }
  /* パターン5: 白背景+丸い数字バッジ+グレー文字 */
  .sp-heading-text.pattern-5 {
    background: #ffffff;
    color: #333333;
    text-align: left;
    display: flex;
    align-items: flex-start;
    gap: 10px;
    font-size: 15px;
    padding: 4px 0;
  }
  .sp-heading-text.pattern-5 .sp-heading-badge {
    flex-shrink: 0;
    display: inline-flex;
    align-items: center;
    justify-content: center;
    width: 24px;
    height: 24px;
    background: #880203;
    color: #ffffff;
    border-radius: 50%;
    font-size: 13px;
    margin-top: -3px;
  }
  /* パターン6: 白背景+四角い「例N」バッジ(全高)+グレー文字 */
  .sp-heading-text.pattern-6 {
    background: #ffffff;
    color: #333333;
    text-align: left;
    display: flex;
    align-items: center;
    font-size: 15px;
    padding: 0;
  }
  .sp-heading-text.pattern-6 .sp-heading-badge {
    flex-shrink: 0;
    display: inline-flex;
    align-items: center;
    justify-content: center;
    background: #880203;
    color: #ffffff;
    padding: 6px 16px;
    font-size: 14px;
  }
  .sp-heading-text.pattern-6 span:last-child {
    padding: 0px 16px;
  }
  /* パターン7: パターン4と同じ見た目だが、番号無しの見出し用にインデントを付けない */
  .sp-heading-text.pattern-7 {
    background: #ffffff;
    color: #000000;
    text-align: left;
    font-size: 15px;
    padding: 0 0 4px 0;
    border-bottom: 1px solid #f2f2f2;
  }
}