/* media query */
* {
  font-size: 2rem;
}
@media screen and (max-width: 960px) {
  * {
    font-size: 1.8rem;
  }
}
@media screen and (max-width: 668px) {
  * {
    font-size: 1.6rem;
  }
}

.smallText {
  font-size: 80%;
  line-height: 1.6;
  display: inline-block;
}

.reNewArea img {
  height: auto;
  border-radius: 1em;
}
.reNewArea a {
  color: #007ebc;
  text-decoration: underline;
}
.reNewArea a:hover {
  text-decoration: none;
}
.reNewArea .page-lead {
  padding-top: 3em;
  padding-bottom: 3em;
}
@media screen and (max-width: 960px) {
  .reNewArea .page-lead {
    padding-top: 2em;
  }
}
@media screen and (max-width: 668px) {
  .reNewArea .page-lead {
    padding-top: 1em;
  }
}
.reNewArea .page-lead__text01 {
  font-size: 2.5rem;
  line-height: 130%;
}
@media screen and (max-width: 960px) {
  .reNewArea .page-lead__text01 {
    font-size: 2rem;
  }
}
.reNewArea .page-lead__text02 {
  font-size: 100%;
}
.reNewArea .general-anchor-nav.general-anchor-nav a {
  font-size: 100%;
  text-decoration: none;
  color: #000;
}
.reNewArea .general-anchor-nav.general-anchor-nav a:before {
  height: 2px;
}
.reNewArea .guide__col02 .guide-number {
  width: auto;
  padding-right: 1em;
}
.reNewArea .guide__col02 .guide-number__text01 {
  font-size: 100%;
}
.reNewArea .guide__col02 .guide-number__text02 {
  font-size: 300%;
}
.reNewArea .guide .guide-body__text {
  font-size: 100%;
  line-height: 2;
}
.reNewArea .guide .guide-body .guide-image {
  position: relative;
  margin-top: 1em;
}
.reNewArea .guide-tab01-row01 {
  gap: 2em;
}
.reNewArea .guide-tab01-row01__col02 {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
.reNewArea .guide-tab01-row01__col03 {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
.reNewArea .general-text-block__headline01 {
  font-size: 2.5rem;
  line-height: 130%;
  margin-bottom: 10px;
}
@media screen and (max-width: 960px) {
  .reNewArea .general-text-block__headline01 {
    font-size: 2rem;
  }
}
.reNewArea .subTit {
  background-color: #055f8c;
  color: #fff;
  display: block;
  line-height: 100%;
  padding: 10px;
  margin: 15px 0 10px;
}

.page-lead__image {
  top: 50%;
}
@media (min-width: 1024px) {
  .page-lead__image {
    -webkit-transform: translateY(-50%);
            transform: translateY(-50%);
  }
}

.guide {
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
}
.guide .guide__col01 {
  height: auto;
}

.guide-tab01-row01 {
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
}

.grouptop-guide-tax-design .tax-list02.row {
  width: 100%;
}
.grouptop-guide-tax-design .tax-list02.row > div {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
}
.grouptop-guide-tax-design .tax-list02.row > div > table {
  width: 49%;
}
.grouptop-guide-tax-design .tax-list02.row > div > table caption {
  color: #222;
  text-align: left;
}