/* フォント */
html,
body {
  font-family: "Apple TP", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", "メイリオ", "Meiryo", "ＭＳ Ｐゴシック", "Helvetica Neue", "Helvetica", "Arial", sans-serif;
  color: #313131;
}

h2 {
  padding: 30px 0;
  margin: 0;
  text-align: center;
}

/* /フォント */

/* フッター */
h2 {
  border-bottom: none;
  box-shadow: none;
}

@media screen and (max-width: 768px) {
  .section__title {
    margin: 0 auto;
  }

  h1.section__title {
    margin-bottom: 15px;
    padding: 0;
  }
}

header .headerLeftRightWrap {
  display: flex;
  justify-content: space-between;
  align-items: center;
  height: 100%;
  width: 95%;
  max-width: 976px;
  margin: 0 auto;
}

header .headerLeftWrap {
  display: flex;
  align-items: center;
}

header .headerLeftWrap .gNavi ul {
  margin: 0;
  list-style-type: none;
}

header .headerLeftWrap .gNavi .d-logo {
  margin-right: 12px;
}

header .headerLeftWrap .gNavi .d-logo img {
  width: 85px;
  height: auto;
  display: block;
  object-fit: contain;
}

.cbnr {
  margin: 0 auto 4em;
}

@media screen and (max-width: 768px) {
  .cbnr img {
    width: 100%;
  }

  header .headerLeftWrap .gNavi .d-logo img {
    width: 65px;
  }

}

.cbnr a {
  display: block;
  width: 54%;
  margin: 0 auto;
  text-align: center;
}

@media screen and (max-width: 768px) {
  .cbnr a {
    width: 92%;
  }
}

.ft-btns {
  margin: 3em 0 2.4em;
  padding: 2em;
  position: relative;
  background-color: #b2b2b2;
  color: #fff;
}

.ft-btns img {
  width: 100%;
}

@media screen and (max-width: 768px) {
  .ft-btns {
    margin: 3em 0;
    padding: 3em 0;
  }
}

.ft-btns h3 {
  text-align: center;
  font-size: 1.375em;
  padding: 0;
  color: #fff;
  margin: 0 auto 0.75em;
  position: relative;
  width: 86%;
}

@media screen and (max-width: 768px) {
  .ft-btns h3 {
    font-size: 1.125em;
    width: 100%;
  }
}

.ft-btns h3::before {
  content: "";
  display: block;
  position: absolute;
  left: 0;
  right: 0;
  top: 50%;
  width: 100%;
  border-top: 2px dotted #fff;
}

@media screen and (max-width: 768px) {
  .ft-btns h3::before {
    display: none;
  }
}

.ft-btns h3 span {
  display: inline-block;
  background-color: #b2b2b2;
  padding: 0 1em;
  font-weight: bold;
  position: relative;
}

.ft-btns .btns {
  display: flex;
  justify-content: center;
}

@media screen and (max-width: 768px) {
  .ft-btns .btns {
    flex-wrap: wrap;
  }

  .ft-btns .btns>div {
    width: 92%;
  }
}

.ft-btns .btns a {
  display: block;
  border-radius: 1em;
  overflow: hidden;
  box-shadow: 0.5em 0.5em 1em rgba(0, 0, 0, 0.2);
}

.ft-btns .btns>div+div {
  margin-left: 2em;
}

@media screen and (max-width: 768px) {
  .ft-btns .btns>div+div {
    margin: 1em 0 0;
  }
}

.ft-btns .btns+h3 {
  margin-top: 2.5em;
}

.cfooter {
  margin: 0 auto;
  padding: 0 0 40px;
  background-color: #ffffff;
}

.cfooter__inner {
  padding: 0 48px;
}

.cfooter__title {
  margin-bottom: 1rem;
  padding: 0;
  font-size: 1.2rem;
  border: none;
  text-align: left;
  font-weight: 700;
}

.cfooter .ccode {
  margin: 1rem auto;
  color: #000000;
}

.cfooter .ccode a {
  color: #cb0033;
  text-decoration: underline;
  transition: opacity 0.3s ease-out;
}

.cfooter .ccode a:hover {
  opacity: 0.6;
}

.cfooter .ccode small {
  color: #999999;
  font-size: 12px;
}

.cfooter p {
  margin: 1rem auto;
  padding: 0;
}

.cfooter p.t2 {
  margin-top: 3.2rem;
}

.cfooter strong {
  font-weight: 700;
}

@media screen and (max-width: 768px) {

  .cfooter {
    margin: 0 auto;
    padding: 0 0 40px;
  }

  .cfooter__inner {
    padding: 0 20px;
  }

  .cfooter__title {
    margin-bottom: 1rem;
    padding: 0;
    font-size: calc(100vw * (32 / 768));
    border: none;
    text-align: left;
  }

  .cfooter .ccode {
    margin: 2.5rem auto;
    color: #000000;
    font-size: calc(100vw * (27.5 / 768));
  }

  .cfooter .ccode a {
    color: #cb0033;
    text-decoration: underline;
  }

  .cfooter .ccode strong {
    font-size: calc(100vw * (28 / 768));
  }

  .cfooter .ccode small {
    color: #999999;
    font-size: calc(100vw * (21 / 768));
  }

  .cfooter p {
    margin: 1rem auto;
    padding: 0;
  }

  .cfooter p.t2 {
    margin-top: 3.2rem;
    font-size: calc(100vw * (25 / 768));
  }

}

.cpn-footer {
  background-color: #333333;
  padding: 20px 40px;
  width: 100%;
  margin: 0 auto;
  box-sizing: border-box;
  margin-bottom: 140px;
}

@media screen and (max-width: 768px) {
  .cpn-footer {
    padding: 22px 5%;
    width: 100%;
    margin-bottom: 25.8333333333vw;
  }
}

.cpn-footer p {
  text-align: right;
  color: #ffffff;
}

.float-bnr {
  width: 100%;
  position: fixed;
  bottom: 0;
  left: 0;
  right: 0;
  padding: 28px 0;
  background-color: #fff;
  z-index: 10;
}

.float-bnr__inner {
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 32px;
  width: 95%;
  max-width: 976px;
  margin: 0 auto;
}

@media screen and (max-width: 768px) {
  .float-bnr {
    padding: 5.4166666667vw 0;
  }

  .float-bnr__inner {
    width: 100%;
    gap: 2.9166666667vw;
  }
}

.float-bnr .float-bnr__entry {
  max-width: 800px;
  width: calc(100% - 98px);
}

@media screen and (max-width: 768px) {
  .float-bnr .float-bnr__entry {
    width: 72.5vw;
  }
}

.float-bnr .float-bnr__top {
  display: block;
  width: 66px;
}

@media screen and (max-width: 768px) {
  .float-bnr .float-bnr__top {
    width: 13.5416666667vw;
  }
}

.float-bnr .float-bnr__entry a,
.float-bnr .float-bnr__top a {
  display: block;
  width: 100%;
  transition: opacity 0.3s ease-out;
}

.float-bnr .float-bnr__entry a:hover,
.float-bnr .float-bnr__top a:hover {
  opacity: 0.6;
}

.float-bnr .float-bnr__entry img,
.float-bnr .float-bnr__top img {
  display: block;
  width: 100%;
  height: auto;
}

/* notes
--------------------------------------------------*/
.notes p {
  font-size: 22.5px;
  font-weight: 400;
  line-height: 1.3742222222;
  display: flex;
  width: 100%;
  gap: 1em;
  color: #221815;
}

.notes p span.cap {
  display: inline-block;
  flex-shrink: 0;
}

@media screen and (max-width: 768px) {
  .notes p {
    font-size: 3.25vw;
    line-height: 1.4102564103;
  }
}

/* section__entry
--------------------------------------------------*/
.section__entry-btn {
  max-width: 800px;
  width: 100%;
  margin: 0 auto;
}

.section__entry-btn a {
  display: block;
  transition: opacity 0.3s ease-out;
}

.section__entry-btn img {
  width: 100%;
  height: auto;
  display: block;
  object-fit: contain;
}

.section__entry-btn a:hover {
  opacity: 0.6;
}

.section__entry-notes {
  width: fit-content;
  margin: 25px auto 0;
  max-width: 720px;
}

@media screen and (max-width: 768px) {
  .section__entry-btn {
    width: 83.4%;
  }
  .section__entry-notes {
    width: 85%;
  }
}

/* concept
--------------------------------------------------*/
.concept {
  margin-top: 59px;
}

.concept__text-imgs img {
  width: 100%;
  height: auto;
  display: block;
  object-fit: contain;
}

.concept__text-img:first-child {
  max-width: 778px;
  margin-inline: auto;
}

.concept__text-img:nth-child(2) {
  max-width: 726px;
  margin-inline: auto;
  margin-top: 45px;
}

.concept__notes {
  width: fit-content;
  margin: 25px auto 0;
  max-width: 733px;
}

.concept__notes p+p {
  margin-top: 10px;
}

@media screen and (max-width: 768px) {
  .concept {
    margin-top: 48px;
  }

  .concept__inner {
    padding: 0 15px;
  }

  .concept__text-img:first-child {
    width: 95%;
  }

  .concept__text-img:nth-child(2) {
    margin-top: 42px;
  }

  .concept__notes {
    width: 88%;
  }

  .concept__notes p+p {
    margin-top: 15px;
  }
}

/* bg-wrap
--------------------------------------------------*/
.bg-wrap {
  background-color: #b6e3fc;
  position: relative;
  padding-top: 4px;
  padding-bottom: 10px;
  margin-top: 195px;
}

.bg-wrap::before {
  content: "";
  display: block;
  width: 100%;
  height: 107px;
  background-image: url(//d1mts1n1u0bek1.cloudfront.net/std/campaigns/202602_1cm/cpn-tax/asset/images/bg_part1.png);
  background-size: 100% auto;
  background-position: center bottom;
  background-repeat: no-repeat;
  position: absolute;
  top: 0;
  left: 0;
  transform: translateY(-100%);
}

.bg-wrap::after {
  content: "";
  display: block;
  width: 100%;
  height: 179px;
  background-image: url(//d1mts1n1u0bek1.cloudfront.net/std/campaigns/202602_1cm/cpn-tax/asset/images/bg_part2.png);
  background-size: 100% auto;
  background-position: center top;
  background-repeat: no-repeat;
  position: absolute;
  bottom: 0;
  left: 0;
  transform: translateY(100%);
}

.bg-wrap__parts {
  position: relative;
  z-index: 1;
}

.bg-wrap__parts::before {
  content: "";
  display: block;
  width: 100%;
  height: 1012px;
  background-image: url(//d1mts1n1u0bek1.cloudfront.net/std/campaigns/202602_1cm/cpn-tax/asset/images/bg_part3.png);
  background-size: 100% auto;
  background-position: center top;
  background-repeat: no-repeat;
  position: absolute;
  top: -155px;
  left: 0;
}


.bg-wrap__parts::after {
  content: "";
  display: block;
  width: 100%;
  height: 839px;
  background-image: url(//d1mts1n1u0bek1.cloudfront.net/std/campaigns/202602_1cm/cpn-tax/asset/images/bg_part4.png);
  background-size: 100% auto;
  background-position: center top;
  background-repeat: no-repeat;
  position: absolute;
  bottom: -800px;
  left: 0;
}


@media screen and (max-width: 768px) {
  .bg-wrap {
    padding-top: 4px;
    padding-bottom: 10px;
    margin-top: 95px;
  }

  .bg-wrap::before {
    height: 79px;
    background-image: url(//d1mts1n1u0bek1.cloudfront.net/std/campaigns/202602_1cm/cpn-tax/asset/images/bg_part1_sp.png);
  }

  .bg-wrap::after {
    height: 77px;
    background-image: url(//d1mts1n1u0bek1.cloudfront.net/std/campaigns/202602_1cm/cpn-tax/asset/images/bg_part2_sp.png);
  }

  .bg-wrap__parts {
    position: relative;
    z-index: 1;
  }

  .bg-wrap__parts::before {
    height: 997px;
    background-image: url(//d1mts1n1u0bek1.cloudfront.net/std/campaigns/202602_1cm/cpn-tax/asset/images/bg_part3_sp.png);
    top: -69px;
    left: 0;
  }

  .bg-wrap__parts::after {
    height: 1093px;
    background-image: url(//d1mts1n1u0bek1.cloudfront.net/std/campaigns/202602_1cm/cpn-tax/asset/images/bg_part4_sp.png);
    bottom: -1030px;
  }
}

/* steps
--------------------------------------------------*/

.steps {
  position: relative;
  z-index: 2;
}

.steps__inner {
  margin: 0 auto;
  padding: 0 30px;
}

.steps__title {
  border: none;
  padding: 0;
  max-width: 650px;
  margin-inline: auto;
}

.steps__items {
  margin-top: 10px;
}

.steps__item {
  position: relative;
}

.steps__item+.steps__item {
  margin-top: 42px;
}


.steps__link-btn {
  position: absolute;
  bottom: 44%;
  left: 50%;
  transform: translateX(-50%);
  width: 74%;
}

.steps__link-btn a {
  display: block;
  transition: opacity 0.3s ease-out;
}


.steps__link-btn a:hover {
  opacity: 0.6;
}


.steps__entry {
  position: absolute;
  bottom: 13%;
  left: 50%;
  transform: translateX(-50%);
  width: 85%;
}

.steps__entry a {
  display: block;
  transition: opacity 0.3s ease-out;
}

.steps__entry a:hover {
  opacity: 0.6;
}

.steps__link-item {
  position: absolute;
  left: 50%;
  transform: translateX(-50%);
  width: 74%;
}

.steps__link-item a {
  display: block;
  transition: opacity 0.3s ease-out;
}

.steps__link-item a:hover {
  opacity: 0.6;
}


.steps__link-item:first-child {
  bottom: 42%;
}

.steps__link-item:nth-child(2) {
  bottom: 9%;
}

.steps__link-text {
  font-size: clamp(18px,
      calc(18px + 6 * ((100vw - 768px) / 232)),
      24px);
  color: #221815;
  line-height: 1.8;
  margin-top: 10px;
  max-width: 95%;
  margin-inline: auto;
}

.steps__link-text span {
  margin-right: 0.5em;
}

@media screen and (max-width: 768px) {
  .steps__inner {
    margin: 0 auto;
    padding: 0 20px;
  }

  .steps__title {
    border: none;
    padding: 0;
    max-width: 650px;
    margin-inline: auto;
  }

  .steps__items {
    margin-top: 32px;
  }

  .steps__item {
    position: relative;
  }

  .steps__item+.steps__item {
    margin-top: 34px;
  }


  .steps__link-btn {
    bottom: 43%;
    width: 91%;
  }

  .steps__entry {
    width: 91%;
  }


  .steps__link-item {
    width: 91%;
  }

  .steps__link-item:first-child {
    bottom: 41%;
  }

  .steps__link-item:nth-child(2) {
    bottom: 6%;
  }

  .steps__link-text {
    font-size: calc(100vw * (30.5 / 768));
    color: #221815;
    line-height: 1.8;
    margin-top: 15px;
    max-width: 90%;
    margin-inline: auto;
  }

  .steps__link-text span {
    margin-right: 0.5em;
  }

  .steps__link-text p+p {
    margin-top: 10px;
  }
}

/* merit
--------------------------------------------------*/
.merit {
  margin-top: 167px;
  position: relative;
  z-index: 2;
}

.merit__inner {
  margin: 0 auto;
  padding: 0 30px;
}

.merit__title {
  padding: 0;
  border: none;
  margin-bottom: 0;
  max-width: 893px;
  margin-inline: auto;
}

.merit__items {
  margin-top: 10px;
}

.merit__item {
  position: relative;
}

.merit__item+.merit__item {
  margin-top: 55px;
}

.merit__item-btn {
  position: absolute;
  bottom: 13%;
  left: 50%;
  transform: translateX(-50%);
  width: 74%;
}

.merit__item-btn a {
  display: block;
  transition: opacity 0.3s ease-out;
}

.merit__item-btn a:hover {
  opacity: 0.6;
}



@media screen and (max-width: 768px) {
  .merit {
    margin-top: 107px;
  }

  .merit__inner {
    margin: 0 auto;
    padding: 0 20px;
  }

  .merit__items {
    margin-top: 23px;
  }

  .merit__item {
    position: relative;
  }

  .merit__item+.merit__item {
    margin-top: 36px;
  }

  .merit__item-btn {
    bottom: 10%;
    width: 91%;
  }
}

/* campaign
--------------------------------------------------*/
.campaign {
  background-image: url(//d1mts1n1u0bek1.cloudfront.net/std/campaigns/202602_1cm/cpn-tax/asset/images/campaign_bg.jpg);
  background-size: cover;
  background-position: center;
  background-repeat: no-repeat;
  padding: 60px 0 60px;
  margin-top: 50px;
}

.campaign__inner {
  margin: 0 auto;
  padding: 0 30px;
}

.campaign__title {
  max-width: 404px;
  margin-inline: auto;
  padding: 0;
  border: none;
  margin-bottom: 0;
}

.campaign__banner {
  max-width: 800px;
  width: 100%;
  margin-top: 10px;
  margin-inline: auto;
  position: relative;
  z-index: 0;
}

.campaign__banner::after {
  content: "";
  width: 100%;
  height: 100%;
  inset: 0;
  background-color: #000;
  position: absolute;
  z-index: -1;
}


.campaign__banner a {
  display: block;
  transition: opacity 0.3s ease-out;
  text-align: center;
}

.campaign__banner a:hover {
  opacity: 0.7;
}


@media screen and (max-width: 768px) {
  .campaign {
    background-image: url(//d1mts1n1u0bek1.cloudfront.net/std/campaigns/202602_1cm/cpn-tax/asset/images/campaign_bg_sp.jpg);
    padding: 25px 0 60px;
    margin-top: 50px;
  }

  .campaign__title {
    max-width: 342px;
  }

  .campaign__inner {
    padding: 0 30px;
  }

}

/* detail
--------------------------------------------------*/
.detail {
  margin-top: 40px;
}

.detail__inner {
  padding: 0 30px;
}

.detail__container {
  background-color: #f4f4ff;
  border-radius: 15px;
  padding: 62px 70px;
}

.detail__title {
  max-width: 404px;
  margin-inline: auto;
  padding: 0;
  border: none;
  margin-bottom: 0;
}

.detail__text {
  margin-top: 30px;
  font-size: 24px;
  line-height: 1.8;
  color: #221815;
}

.detail__text a {
  color: #3300cb;
  text-decoration: underline;
  transition: opacity 0.3s ease-out;
}

.detail__text a:hover {
  opacity: 0.6;
}

.detail__notes {
  margin-top: 30px;
}

.detail__img {
  margin-top: 64px;
  max-width: 750px;
  margin-inline: auto;
}

@media screen and (max-width: 768px) {
  .detail {
    margin-top: 20px;
  }

  .detail__inner {
    padding: 0 20px;
  }

  .detail__container {
    border-radius: 10px;
    padding: 62px 20px;
  }

  .detail__title {
    max-width: 404px;
    margin-inline: auto;
  }

  .detail__text {
    margin-top: 30px;
    font-size: 19px;
    line-height: 1.8;
    color: #221815;
    width: 95%;
    margin-inline: auto;
  }

  .detail__notes {
    margin-top: 30px;
    width: 95%;
    margin-inline: auto;
  }

  .detail__img {
    margin-top: 44px;
  }
}

/* outline
--------------------------------------------------*/
.outline {
  margin: 72px auto 0;
  padding-bottom: 66px;
}

.outline__inner {
  max-width: 900px;
  margin: 0 auto;
  padding: 0 30px;
}

@media screen and (max-width: 768px) {
  .outline {
    margin: 60px auto 0;
    padding-bottom: 9.1666666667vw;
  }
}

.outline__title {
  text-align: center;
  border: none;
  background-color: #ffff00;
  padding: 20px 0;
}

.outline__title img {
  max-width: 172px;
  width: 100%;
  height: auto;
  display: block;
  margin: 0 auto;
  object-fit: contain;
}

.outline__txt {
  font-size: 16px;
  font-weight: 400;
  line-height: 1.7502222222;
  margin: 1em 0;
}

@media screen and (max-width: 768px) {
  .outline__txt {
    font-size: 3.25vw;
    line-height: 1.75;
  }
}

.outline__list {
  font-size: 16px;
  font-weight: 400;
  line-height: 1.7502222222;
  list-style: none;
  margin: 0;
}

.outline__list .text_small {
  font-size: 14px;
}

@media screen and (max-width: 768px) {
  .outline__list {
    font-size: 3.25vw;
    line-height: 1.75;
  }

  .outline__list .text_small {
    font-size: 2.9vw;
  }
}

.outline__list a {
  color: #0013FF;
}

.outline__list-item:not(:first-child) {
  margin-top: 1em;
}

.outline__list dt {
  font-weight: 600;
}


.outline__list dt::before {
  display: inline-block;
  content: "◆";
}

.outline__list dd .dot::before {
  display: inline-block;
  content: "・";
}

.outline__list .notes {
  list-style: none;
  margin: 0;
}

.outline__list .notes li::before {
  display: inline-block;
  content: "・";
}

.outline__list .notes li.num::before,
.outline__list .notes li.initial::before {
  display: inline-block;
  content: "";
}