.cmn__inner {
  width: 100%;
  padding: 0 24px;
}
@media (min-width: 1025px) {
  .cmn__inner {
    padding: 0 5.270863836vw;
  }
}

/*------------------------------------------
dist--mv__container
------------------------------------------*/
.dist--mv__container {
  width: 100%;
  height: 80vw;
}
@media (min-width: 1025px) {
  .dist--mv__container {
    height: 33.6749633968vw;
  }
}
.dist--mv__container .img {
  width: 100%;
  height: 100%;
  position: absolute;
  top: 0;
  left: 0;
  right: 0;
  bottom: 0;
  margin: auto;
}
.dist--mv__container .img::after {
  content: "";
  background: rgba(0, 0, 0, 0.5);
  width: 100%;
  height: 100%;
  position: absolute;
  left: 0;
  right: 0;
  bottom: 0;
  margin: auto;
}
.dist--mv__container .img img {
  height: 100%;
}
.dist--mv__container .ttl {
  width: -webkit-fit-content;
  width: -moz-fit-content;
  width: fit-content;
  height: -webkit-fit-content;
  height: -moz-fit-content;
  height: fit-content;
  color: #ffffff;
  position: absolute;
  top: 0;
  left: 24px;
  bottom: 0;
  margin: auto;
  font-weight: 700;
  font-size: 40px;
  letter-spacing: 0.03em;
}
@media (min-width: 1025px) {
  .dist--mv__container .ttl {
    font-weight: 900;
    left: 5.270863836vw;
    font-size: 64px;
    letter-spacing: 0.05em;
  }
}

.dist--mv__container,
.detail__container {
  position: relative;
}
.dist--mv__container .logo,
.detail__container .logo {
  width: 123px;
  height: 50px;
  position: absolute;
  top: 22px;
  left: 24px;
}
@media (min-width: 1025px) {
  .dist--mv__container .logo,
  .detail__container .logo {
    display: none;
  }
}
.dist--mv__container .logo > a,
.detail__container .logo > a {
  display: inline-block;
  position: relative;
  width: 100%;
  height: 100%;
}
.dist--mv__container .logo > a::before,
.detail__container .logo > a::before {
  content: "";
  background: url(../images/common/h_logo_sp.png) no-repeat center/100%;
  width: 100%;
  height: 100%;
  position: absolute;
  top: 0;
  left: 0;
}

.dist--mv__container .logo > a::before {
  content: "";
  background: url(../images/common/h_logo_sp.png) no-repeat center/100%;
}

.detail__container .logo > a::before {
  content: "";
  background: url(../images/common/h_b_logo_sp.png) no-repeat center/100%;
}

/*------------------------------------------
dist--cnt__container
------------------------------------------*/
.dist--cnt__container {
  background: #ffffff;
  padding: 40px 0 0;
}
@media (min-width: 1025px) {
  .dist--cnt__container {
    padding: 80px 0 0;
  }
}

/*------------------------------------------
breadcrumb
------------------------------------------*/
.cmn__breadcrumb {
  padding: 60px 0 24px 24px;
}
@media (min-width: 1025px) {
  .cmn__breadcrumb {
    padding: 100px 0 32px 5.270863836vw;
  }
}
.cmn__breadcrumb .inner {
  overflow: auto;
  overscroll-behavior-y: contain;
  scrollbar-width: thin;
  scrollbar-color: #c9c9c9 #ededed;
}
.cmn__breadcrumb .breadcrumb__list {
  width: -webkit-max-content;
  width: -moz-max-content;
  width: max-content;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
}
@media (max-width: 1024px) {
  .cmn__breadcrumb .breadcrumb__list {
    padding-bottom: 6px;
  }
}
.cmn__breadcrumb .breadcrumb__list--item {
  font-size: 13px;
}
.cmn__breadcrumb .breadcrumb__list--item a {
  display: block;
  text-decoration: underline;
  padding-right: 13px;
  margin-right: 10px;
  position: relative;
}
.cmn__breadcrumb .breadcrumb__list--item a::after {
  content: "";
  width: 5px;
  height: 5px;
  position: absolute;
  top: 0;
  right: 0;
  bottom: 0;
  margin: auto;
  -webkit-transform: rotate(-45deg);
          transform: rotate(-45deg);
  border-right: 1px solid #adadad;
  border-bottom: 1px solid #adadad;
}

/*------------------------------------------
detail__container
------------------------------------------*/
.detail__container {
  padding: 110px 0 0;
}
@media (min-width: 1025px) {
  .detail__container {
    padding: 150px 0 0;
  }
}
@media (min-width: 1025px) {
  .detail__container .cmn__inner {
    padding: 0 12.737920937vw;
  }
}

.detail__ttl {
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.2;
  font-size: 32px;
  margin-bottom: 32px;
}
@media (min-width: 1025px) {
  .detail__ttl {
    line-height: 1.2;
    font-size: 42px;
    margin-bottom: 48px;
  }
}

.detail__img {
  width: 100%;
  margin: 0 auto 32px;
}
@media (min-width: 1025px) {
  .detail__img {
    max-width: 44.6559297218vw;
    margin: 0 auto 48px;
  }
}
@media (min-width: 1025px) {
  .detail__img.w-100 {
    max-width: 100%;
  }
}

.cmn__txt {
  line-height: 1.6;
  font-size: 16px;
}

.dotted__txt {
  padding-left: 14px;
  position: relative;
  margin-bottom: 16px;
}
@media (min-width: 1025px) {
  .dotted__txt {
    padding-left: 12px;
  }
}
.dotted__txt::before {
  content: "";
  background: #000000;
  border-radius: 50%;
  width: 5px;
  height: 5px;
  position: absolute;
  top: 12px;
  left: 0;
}
.dotted__txt:last-child {
  margin-bottom: 0;
}

/*------------------------------------------
promotion
------------------------------------------*/
.taxrefund__info {
  width: 100%;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -ms-flex-wrap: wrap;
      flex-wrap: wrap;
  gap: 50px;
}
@media (min-width: 1025px) {
  .taxrefund__info {
    gap: 100px;
    -webkit-box-align: start;
        -ms-flex-align: start;
            align-items: flex-start;
  }
}

/*------------------------------------------
taxrefund__nav
------------------------------------------*/
.taxrefund__nav {
  width: 100%;
}
@media (min-width: 1025px) {
  .taxrefund__nav {
    width: 206px;
    position: sticky;
    top: 100px;
    left: 0;
    z-index: 3;
  }
}
.taxrefund__nav > li {
  margin-bottom: 16px;
}
@media (min-width: 1025px) {
  .taxrefund__nav > li {
    margin-bottom: 20px;
  }
}
@media (max-width: 1024px) {
  .taxrefund__nav > li {
    padding: 0 0 16px 10px;
    border-bottom: 1px solid #dddddd;
  }
}
.taxrefund__nav > li:last-child {
  margin-bottom: 0;
}
.taxrefund__nav > li > a {
  display: inline-block;
  letter-spacing: 0.05em;
  line-height: 1.4;
  font-weight: 700;
  position: relative;
  width: 100%;
}
@media (min-width: 1025px) {
  .taxrefund__nav > li > a {
    cursor: pointer;
    font-size: 16px;
    padding-left: 12px;
  }
}
@media (max-width: 1024px) {
  .taxrefund__nav > li > a {
    font-size: 18px;
    padding-right: 36px;
  }
}
.taxrefund__nav > li > a::before {
  position: absolute;
}
@media (min-width: 1025px) {
  .taxrefund__nav > li > a::before {
    content: "-";
    top: -1px;
    left: 0;
  }
}
@media (max-width: 1024px) {
  .taxrefund__nav > li > a::before {
    content: "";
    background: url(../images/taxrefund/icon_arrow.png) no-repeat center/100%;
    width: 36px;
    height: 36px;
    position: absolute;
    top: 0;
    right: 0;
    bottom: 0;
    margin: auto;
  }
}

/*------------------------------------------
taxrefund__items
------------------------------------------*/
.taxrefund__items {
  width: 100%;
}
@media (min-width: 1025px) {
  .taxrefund__items {
    -webkit-box-flex: 1;
        -ms-flex: 1;
            flex: 1;
  }
}
.taxrefund__items .taxrefund__box {
  margin-bottom: 48px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box {
    margin-bottom: 80px;
  }
}
.taxrefund__items .taxrefund__box:last-child {
  margin-bottom: 0;
}
.taxrefund__items .taxrefund__box:not(:first-child) {
  border-top: 1px solid #000000;
  padding-top: 40px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box:not(:first-child) {
    padding-top: 32px;
  }
}
.taxrefund__items .taxrefund__box .taxrefund__ttl {
  line-height: 1.3;
  letter-spacing: 0.05em;
  font-weight: 700;
  font-size: 32px;
  margin-bottom: 16px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .taxrefund__ttl {
    line-height: 1.1;
    font-size: 42px;
    margin-bottom: 24px;
  }
}
.taxrefund__items .taxrefund__box .eligible__lead {
  margin-bottom: 32px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .eligible__lead {
    margin-bottom: 24px;
  }
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .taxrefund__in {
    padding-left: 10px;
  }
}
.taxrefund__items .taxrefund__box .eligible__list {
  width: 100%;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -ms-flex-wrap: wrap;
      flex-wrap: wrap;
  gap: 10px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .eligible__list {
    gap: 16px;
  }
}
.taxrefund__items .taxrefund__box .eligible__list .eligible__item {
  width: 100%;
  background: #f5f1e9;
  padding: 24px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .eligible__list .eligible__item {
    width: calc(50% - 8px);
    padding: 32px 32px 40px;
  }
}
.taxrefund__items .taxrefund__box .eligible__list .eligible__item .eligible__ttl {
  line-height: 1.3;
  letter-spacing: 0.05em;
  font-weight: 700;
  font-size: 24px;
  margin-bottom: 16px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .eligible__list .eligible__item .eligible__ttl {
    line-height: 1;
    font-size: 32px;
    margin-bottom: 24px;
  }
}
.taxrefund__items .taxrefund__box .eligible__list .eligible__item .eligible__icons {
  width: 100%;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 6px;
  margin-bottom: 16px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .eligible__list .eligible__item .eligible__icons {
    gap: 8px;
    margin-bottom: 24px;
  }
}
.taxrefund__items .taxrefund__box .eligible__list .eligible__item .eligible__icons > li {
  width: 25%;
}
.taxrefund__items .taxrefund__box .application__txt {
  margin-bottom: 32px;
}
.taxrefund__items .taxrefund__box .application__table {
  border: 1px solid #c4c4c4;
}
.taxrefund__items .taxrefund__box .application__table .table__list {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -ms-flex-wrap: wrap;
      flex-wrap: wrap;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .application__table .table__list {
    border-bottom: 1px solid #c4c4c4;
  }
}
.taxrefund__items .taxrefund__box .application__table .table__list:last-child {
  border-bottom: none;
}
.taxrefund__items .taxrefund__box .application__table .table__list .table__ttl {
  background: #f5f1e9;
  width: 100%;
  line-height: 1.3;
  letter-spacing: 0.05em;
  font-weight: 700;
  font-size: 18px;
  padding: 16px 24px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .application__table .table__list .table__ttl {
    padding: 0 24px;
    line-height: 1.4;
    width: 12.0058565154vw;
    font-size: 16px;
    border-right: 1px solid #c4c4c4;
  }
}
.taxrefund__items .taxrefund__box .application__table .table__list .table__info {
  width: 100%;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .application__table .table__list .table__info {
    -webkit-box-flex: 1;
        -ms-flex: 1;
            flex: 1;
    display: -webkit-inline-box;
    display: -ms-inline-flexbox;
    display: inline-flex;
  }
}
.taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item {
  width: 100%;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item {
    width: 33.3333333333%;
    border-right: 1px solid #c4c4c4;
  }
}
@media (max-width: 1024px) {
  .taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item {
    border-bottom: 1px solid #c4c4c4;
    padding: 16px 0 24px;
  }
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item:last-child {
    border-right: none;
  }
}
@media (max-width: 1024px) {
  .taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item:last-child {
    border-bottom: none;
  }
}
.taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item .item__ttl {
  line-height: 1.3;
  letter-spacing: 0.05em;
  font-weight: 700;
  font-size: 18px;
  padding: 0 24px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item .item__ttl {
    background: #f5f1e9;
    font-size: 16px;
    padding: 32px 0;
    border-bottom: 1px solid #c4c4c4;
    display: -webkit-box;
    display: -ms-flexbox;
    display: flex;
    -webkit-box-align: center;
        -ms-flex-align: center;
            align-items: center;
    -webkit-box-pack: center;
        -ms-flex-pack: center;
            justify-content: center;
    text-align: center;
  }
}
@media (max-width: 1024px) {
  .taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item .item__ttl {
    margin-bottom: 8px;
  }
}
.taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item .item__txt {
  padding: 0 24px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item .item__txt {
    padding: 32px;
  }
}
.taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item .item__txt span {
  display: block;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item .item__txt .cmn__txt {
    line-height: 1.4;
  }
}
.taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item .item__txt .s--txt {
  line-height: 1.3;
  font-size: 14px;
  margin-top: 8px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .application__table .table__list .table__info .table__item .item__txt .s--txt {
    font-size: 13px;
  }
}
.taxrefund__items .taxrefund__box .numbers__list > li {
  margin-bottom: 16px;
}
.taxrefund__items .taxrefund__box .numbers__list > li:last-child {
  margin-bottom: 0;
}
.taxrefund__items .taxrefund__box .numbers__list > li .s--txt {
  line-height: 1.4;
  font-size: 14px;
  margin-top: 8px;
  padding-left: 30px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .numbers__list > li .s--txt {
    font-size: 13px;
  }
}
.taxrefund__items .taxrefund__box .numbers__list > li .number__box {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 10px;
}
.taxrefund__items .taxrefund__box .numbers__list > li .number__box .icon__number {
  width: 20px;
  height: 20px;
  border-radius: 50%;
  background: #000000;
  color: #ffffff;
  line-height: 1;
  font-weight: 700;
  font-size: 10px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
}
.taxrefund__items .taxrefund__box .numbers__list > li .number__box .cmn__txt {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  margin-top: -3px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box .numbers__list > li .number__box .cmn__txt {
    line-height: 1.4;
    margin-top: -1px;
  }
}
.taxrefund__items .taxrefund__box.price .s--txt {
  line-height: 1.3;
  font-size: 14px;
  margin-top: 8px;
}
@media (min-width: 1025px) {
  .taxrefund__items .taxrefund__box.price .s--txt {
    font-size: 13px;
  }
}
.taxrefund__items .taxrefund__box.price .mg-top {
  margin-top: 16px;
}