@charset "euc-jp";
/*======================================================

¡Ú³ÚÅ·»Ô¾ì¡Û¾ÃÈñÀÇÁýÀÇ¥¬¥¤¥É

=======================================================*/

html{overflow:auto;}
body{
  position:relative;
  min-width:950px;
  overflow:hidden;
}
#riGlobalWrap{
  overflow:hidden;
  /* IE Bug Support */
  overflow-x:hidden;
}

.riMaB65 {margin-bottom: 65px!important;}
.riMaB70 {margin-bottom: 70px!important;}
.riMaB75 {margin-bottom: 75px!important;}
.riMaB80 {margin-bottom: 80px!important;}

/*
 section -[common]-
----------------------------------------*/

/* fill */
[fill=guide] { position: relative; padding: 0 0 80px;}
[fill=guide]:before {
  content: "";
  display: block;
  width: 100%;
  height: 100%;
  position: absolute;
  left: 0;
  top: 0;
  margin: 0 -500%;
  padding: 0 500%;
  z-index: -1;
  background-color: #fefcd3;
}

/* description */
.description {
  font-size: 20px;
  line-height: 1.75;
}
.fs--18 { font-size: 18px; line-height: 1.94;}
.riRow.rimd3_item_layout950_horizon_column2_set2 .description {
  font-size: 18px;
  line-height: 1.94;
}
.fs--16 { font-size: 16px; line-height: 1.5;}

.description strong {
  font-weight: bold;
  -webkit-background: linear-gradient(transparent 50%, #fcf223 50%);
  -moz-background: linear-gradient(transparent 50%, #fcf223 50%);
  background: linear-gradient(transparent 50%, #fcf223 50%);
}

.ancList li a span { position: relative;}
.ancList li a span:after {
  content: "";
  display: inline-block;
  vertical-align: middle;
  width: 6px;
  height: 6px;
  border-right: 3px solid #2b53a6;
  border-bottom: 3px solid #2b53a6;
  -webkit-transform: rotate(-45deg);
  -moz-transform: rotate(-45deg);
  transform: rotate(-45deg);
  margin-top: -3px;
}

/* layoutColumn__xxx */
.layoutColumn__guide {
  background-color: #ffffff;
  border-radius: 10px;
  padding: 35px 50px 45px;
}

/*
  riHdr001_950 -[module]-
------------------------------------------------------*/
.mainTtlArea .riHdr001_950 { 
  position: relative; 
  height: 366px;
  z-index: 1;
  margin-bottom: 3px;
}
.mainTtlArea .riHdr001_950:before {
  content: "";
  display: block;
  width: 100%;
  height: 366px;
  position: absolute;
  left: 0;
  top: 0;
  margin: 0 -500%;
  padding: 0 500%;
  z-index: -1;
  background-image: url(https://r.r10s.jp/evt/event/campaign/tax/guide/_pc/img/20190711/riHdr001_950/riHdr001_950_bg.png);
  background-color: #fefcd3;
  background-repeat: no-repeat;
  background-position: center top;
}
.mainTtlArea .riHdr001_950 h1 {
  height: 0;
  padding-top: 280px;
  overflow: hidden;
  background-image: url(https://r.r10s.jp/evt/event/campaign/tax/guide/_pc/img/20190711/riHdr001_950/riHdr001_950_image.png);
  background-repeat: no-repeat;
  background-position: center top;
}
.mainTtlArea .riHdr001_950 p.description {
  font-size: 14px;
  color: #333333;
  line-height: 1.28;
  margin: 0 200px;
}


/*
  riTtl002_xxx -[module]-
----------------------------------------*/
.riTtl002_950._default { color: #333333; font-weight: bold;}
.riTtl002_950._h2 { font-size: 40px;}
.riTtl002_950._sub01 { font-size: 28px;}
.riTtl002_950._sub02 { font-size: 20px;}

.riTtl002_950[title="Q"] { margin: -24px 0 0 -10px;}
.riTtl002_950[title="Q"] span {
  background-color: #ffffff;
  padding: 0 10px;
}
.riTtl002_950[title="Q"] span:before {
  content: "Q.";
  display: inline-block;
  font-size: 28px;
  font-weight: bold;
  width: 1.4em;
}
.riTtl002_950[title="A"] {}
.riTtl002_950[title="A"] span:before {
  content: "A.";
  display: inline-block;
  font-size: 28px;
  font-weight: bold;
  color: #bf0000;
  width: 1.4em;
}
/*
  rimd3_item -[module]-
----------------------------------------*/
.rimd3_item_layout950_horizon_column2_set2._custom .riRow { width: 850px!important;}
.rimd3_item_layout950_horizon_column2_set2._custom .riColInner { width: 410px!important;}
.rimd3_item_layout950_horizon_column2_set2._custom .riItemWrap_CD:hover { background-color: transparent!important;}

/*
  riColumn -[module]-
----------------------------------------*/
.riColumn._reset .riBdr {
  border: none!important;
  padding: 0;
}

/* QA Contents */
.qa-Wrap {
  border: 2px solid #333333;
  border-radius: 10px;
  padding: 0 40px 40px;
}

/*
 item -[common]-
----------------------------------------*/
.itemArea[layout] {}
.itemArea[layout] .item {
  letter-spacing: -.5em;
}
.itemArea[layout] .item > li {
  display: inline-block;
  vertical-align: top;
  letter-spacing: normal;
}
.itemArea[layout] .item._col3 { margin: -25px 0 0 -30px;}
.itemArea[layout] .item._col3  li {
  width: 263px;
  margin: 25px 0 0 30px;
}
.itemArea[layout] .item._col4 { margin: -25px 0 0 -30px;}
.itemArea[layout] .item._col4  li {
  width: 190px;
  margin: 25px 0 0 30px;
}
.itemArea[layout] .itemData { position: relative;}
.itemArea[layout] a.itemLink {
  position: absolute;
  display: block;
  width: 100%;
  height: 100%;
  left: 0;
  top: 0;
  z-index: 1;
}
.itemArea[layout] a.itemLink:hover {
  background-color: rgba(255,255,255,.2);
}
.itemArea[layout=default] .itemDetail { text-align: center; margin-top: 10px;}
.itemArea[layout=ranking] .itemDetail { text-align: center; margin-top: 8px;}
.itemArea[layout] .description {line-height: 1.22;}
.itemArea[layout] .itemRank { font-size: 18px; font-weight: bold; line-height: 1.22; text-align: center; color: #333333;}
.itemArea[layout=ranking-top3] .itemDetail { letter-spacing: -.5em; padding-left: 5px;}
.itemArea[layout=ranking-top3] .itemDetail > * {
  display: inline-block;
  vertical-align: middle;
  letter-spacing: normal;
}
.itemArea[layout=ranking-top3] .itemDetail > .description {
  padding-left: 55px;
  margin-left: 10px;
}

.itemArea[layout=ranking-top3] .itemRank { width: 55px; margin-right: -55px; height: 0;overflow: hidden; padding-top: 55px;}
.itemArea[layout=ranking-top3] .itemRank._rank1 {background-image: url(https://r.r10s.jp/evt/event/campaign/tax/guide/_pc/img/20190711/icon/icon_rank1.png); background-repeat: no-repeat; background-position: center top;}
.itemArea[layout=ranking-top3] .itemRank._rank2 {background-image: url(https://r.r10s.jp/evt/event/campaign/tax/guide/_pc/img/20190711/icon/icon_rank2.png); background-repeat: no-repeat; background-position: center top;}
.itemArea[layout=ranking-top3] .itemRank._rank3 {background-image: url(https://r.r10s.jp/evt/event/campaign/tax/guide/_pc/img/20190711/icon/icon_rank3.png); background-repeat: no-repeat; background-position: center top;}