@charset "utf-8";

/* =========================================================
   忘年会の景品にかかる費用の税務 / bk-zeimu.css
   PC/SP統合版
========================================================= */

#main.bk-zeimu-page {
  --bkz-green: #2f8f4e;
  --bkz-green-dark: #1f6f3c;
  --bkz-green-soft: #eef8f1;
  --bkz-brown: #814721;
  --bkz-ink: #2f2f2f;
  --bkz-muted: #666;
  --bkz-line: #dfe8df;
  --bkz-white: #fff;
  --bkz-yellow: #fff4c7;
  --bkz-shadow: 0 12px 30px rgba(30, 70, 40, .12);
  font-family: "游ゴシック体", "Yu Gothic", YuGothic, "ヒラギノ角ゴ Pro", "Hiragino Kaku Gothic Pro", "メイリオ", Meiryo, sans-serif;
  color: var(--bkz-ink);
}

#main.bk-zeimu-page * {
  box-sizing: border-box;
}

#main.bk-zeimu-page a {
  color: inherit;
}

#main.bk-zeimu-page .breadcrumb {
  max-width: 1120px;
  margin: 0 auto 14px;
}

#main.bk-zeimu-page .breadcrumb ul {
  display: flex;
  flex-wrap: wrap;
  gap: 6px;
  align-items: center;
  padding: 0;
  margin: 0;
  list-style: none;
  font-size: 13px;
  color: var(--bkz-muted);
}

#main.bk-zeimu-page .breadcrumb a {
  color: var(--bkz-brown);
  text-decoration: underline;
  text-underline-offset: 3px;
}

#main.bk-zeimu-page #contents.bkz {
  max-width: 1120px;
  margin: 0 auto;
  padding: 0 20px 54px;
  line-height: 1.85;
  font-size: 16px;
}

.bkz-hero {
  position: relative;
  overflow: hidden;
  border-radius: 24px;
  background:
    radial-gradient(circle at 92% 12%, rgba(255, 255, 255, .32), transparent 26%),
    linear-gradient(135deg, #3aa85d 0%, #2f8f4e 48%, #236f40 100%);
  color: var(--bkz-white);
  box-shadow: var(--bkz-shadow);
}

.bkz-hero::after {
  content: "";
  position: absolute;
  right: -70px;
  bottom: -100px;
  width: 260px;
  height: 260px;
  border-radius: 50%;
  background: rgba(255, 255, 255, .12);
}

.bkz-hero__inner {
  position: relative;
  z-index: 1;
  padding: 52px 58px;
}

.bkz-kicker,
.bkz-section__label {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  margin: 0 0 12px;
  padding: 5px 14px;
  border-radius: 999px;
  background: rgba(255, 255, 255, .18);
  font-size: 13px;
  font-weight: 700;
  letter-spacing: .06em;
}

.bkz-hero h1 {
  margin: 0;
  max-width: 860px;
  font-family: "游明朝", YuMincho, "ヒラギノ明朝 ProN W3", "Hiragino Mincho ProN", "HG明朝E", "ＭＳ Ｐ明朝", serif;
  font-size: clamp(30px, 4vw, 46px);
  line-height: 1.35;
  font-weight: 700;
}

.bkz-lead {
  max-width: 880px;
  margin: 22px 0 0;
  font-size: 17px;
  line-height: 1.95;
}

.bkz-hero__note {
  max-width: 880px;
  margin-top: 24px;
  padding: 16px 18px;
  border: 1px solid rgba(255, 255, 255, .45);
  border-radius: 14px;
  background: rgba(255, 255, 255, .14);
  font-size: 14px;
  line-height: 1.75;
}

.bkz-anchor {
  display: grid;
  grid-template-columns: repeat(5, 1fr);
  gap: 10px;
  margin: 24px 0 34px;
}

.bkz-anchor a {
  display: flex;
  align-items: center;
  justify-content: center;
  min-height: 54px;
  padding: 10px 12px;
  border: 1px solid var(--bkz-line);
  border-radius: 12px;
  background: var(--bkz-white);
  color: var(--bkz-green-dark) !important;
  font-weight: 700;
  text-align: center;
  text-decoration: none !important;
  box-shadow: 0 5px 14px rgba(0, 0, 0, .05);
  transition: transform .2s ease, box-shadow .2s ease, border-color .2s ease;
}

.bkz-anchor a:hover {
  transform: translateY(-2px);
  border-color: var(--bkz-green);
  box-shadow: 0 10px 20px rgba(30, 70, 40, .12);
}

.bkz-section {
  margin: 0 0 34px;
  padding: 38px;
  border: 1px solid var(--bkz-line);
  border-radius: 22px;
  background: var(--bkz-white);
  box-shadow: 0 8px 24px rgba(0, 0, 0, .05);
}

.bkz-section--soft {
  background: linear-gradient(180deg, var(--bkz-green-soft), #fff 68%);
}

.bkz-section__head {
  margin-bottom: 18px;
}

.bkz-section__label {
  background: var(--bkz-green);
  color: var(--bkz-white);
}

.bkz-section h2,
.bkz-summary h2 {
  margin: 0;
  padding: 0 0 0 16px;
  border-left: 6px solid var(--bkz-green);
  font-family: "游明朝", YuMincho, "ヒラギノ明朝 ProN W3", "Hiragino Mincho ProN", "HG明朝E", "ＭＳ Ｐ明朝", serif;
  font-size: 28px;
  line-height: 1.45;
  color: var(--bkz-ink);
  background: none;
  text-align: left;
}

.bkz-section p,
.bkz-summary p {
  margin: 0 0 18px;
}

.bkz-section p:last-child,
.bkz-summary p:last-child {
  margin-bottom: 0;
}

.bkz-checkGrid {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 16px;
  margin-top: 24px;
}

.bkz-checkCard,
.bkz-cautionList > div,
.bkz-example {
  border: 1px solid var(--bkz-line);
  border-radius: 16px;
  background: var(--bkz-white);
}

.bkz-checkCard {
  padding: 20px 18px;
}

.bkz-checkCard h3,
.bkz-cautionList h3,
.bkz-example h3 {
  margin: 0 0 8px;
  padding: 0;
  border: none;
  background: none;
  color: var(--bkz-green-dark);
  font-family: "游ゴシック体", "Yu Gothic", YuGothic, "ヒラギノ角ゴ Pro", "Hiragino Kaku Gothic Pro", "メイリオ", Meiryo, sans-serif;
  font-size: 18px;
  line-height: 1.5;
  text-align: left;
}

.bkz-checkCard p,
.bkz-cautionList p {
  margin: 0;
  font-size: 15px;
  line-height: 1.75;
}

.bkz-example {
  margin-top: 24px;
  padding: 24px;
}

.bkz-example ul {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 10px 20px;
  margin: 12px 0 0;
  padding: 0;
  list-style: none;
}

.bkz-example li {
  position: relative;
  padding-left: 24px;
}

.bkz-example li::before {
  content: "✓";
  position: absolute;
  left: 0;
  top: 0;
  color: var(--bkz-green);
  font-weight: 700;
}

.bkz-cautionList {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 16px;
  margin-top: 24px;
}

.bkz-cautionList > div {
  padding: 22px 20px;
  border-top: 5px solid var(--bkz-yellow);
}

.bkz-linkCards {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 16px;
  margin-top: 24px;
}

.bkz-linkCard {
  display: block;
  padding: 22px 20px;
  border-radius: 16px;
  background: var(--bkz-white);
  border: 1px solid var(--bkz-line);
  text-decoration: none !important;
  box-shadow: 0 8px 18px rgba(0, 0, 0, .05);
}

.bkz-linkCard span {
  display: inline-block;
  margin-bottom: 8px;
  color: var(--bkz-muted);
  font-size: 13px;
  font-weight: 700;
}

.bkz-linkCard strong {
  display: block;
  color: var(--bkz-brown);
  font-size: 18px;
  line-height: 1.5;
}

.bkz-linkCard:hover {
  border-color: var(--bkz-green);
}

.bkz-faq {
  display: grid;
  gap: 12px;
}

.bkz-faq__item {
  border: 1px solid var(--bkz-line);
  border-radius: 14px;
  background: var(--bkz-white);
  overflow: hidden;
}

.bkz-faq__item summary {
  cursor: pointer;
  padding: 18px 46px 18px 20px;
  position: relative;
  color: var(--bkz-green-dark);
  font-weight: 700;
  line-height: 1.6;
}

.bkz-faq__item summary::after {
  content: "+";
  position: absolute;
  right: 18px;
  top: 50%;
  transform: translateY(-50%);
  font-size: 24px;
  line-height: 1;
}

.bkz-faq__item[open] summary::after {
  content: "−";
}

.bkz-faq__item div {
  padding: 0 20px 20px;
}

.bkz-summary {
  margin: 0 0 30px;
  padding: 34px 38px;
  border-radius: 22px;
  background: #f8f3ec;
  border: 1px solid #ead9c8;
}

.bkz-back {
  text-align: center;
}

.bkz-back a {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-width: 260px;
  min-height: 54px;
  padding: 12px 28px;
  border-radius: 999px;
  background: var(--bkz-brown);
  color: var(--bkz-white) !important;
  font-weight: 700;
  text-decoration: none !important;
  box-shadow: 0 8px 18px rgba(129, 71, 33, .18);
}

@media screen and (max-width: 767px) {
  #main.bk-zeimu-page .breadcrumb {
    width: auto;
    margin: 0 4vw 3vw;
  }

  #main.bk-zeimu-page .breadcrumb ul {
    font-size: 3vw;
    line-height: 1.6;
  }

  #main.bk-zeimu-page #contents.bkz {
    width: auto;
    padding: 0 4vw 10vw;
    font-size: 4vw;
    line-height: 1.8;
  }

  .bkz-hero {
    border-radius: 5vw;
  }

  .bkz-hero__inner {
    padding: 8vw 5.5vw;
  }

  .bkz-kicker,
  .bkz-section__label {
    margin-bottom: 3vw;
    padding: 1.2vw 3.2vw;
    font-size: 3.1vw;
  }

  .bkz-hero h1 {
    font-size: 7vw;
    line-height: 1.35;
  }

  .bkz-lead {
    margin-top: 4vw;
    font-size: 4vw;
    line-height: 1.8;
  }

  .bkz-hero__note {
    margin-top: 5vw;
    padding: 4vw;
    border-radius: 3vw;
    font-size: 3.4vw;
  }

  .bkz-anchor {
    display: flex;
    overflow-x: auto;
    gap: 2.4vw;
    margin: 5vw 0 7vw;
    padding-bottom: 2vw;
    -webkit-overflow-scrolling: touch;
  }

  .bkz-anchor a {
    flex: 0 0 auto;
    min-width: 42vw;
    min-height: 12vw;
    padding: 2.4vw 3vw;
    border-radius: 3vw;
    font-size: 3.5vw;
  }

  .bkz-section,
  .bkz-summary {
    margin-bottom: 6vw;
    padding: 6vw 5vw;
    border-radius: 5vw;
  }

  .bkz-section__head {
    margin-bottom: 4vw;
  }

  .bkz-section h2,
  .bkz-summary h2 {
    padding-left: 3vw;
    border-left-width: 1.2vw;
    font-size: 5.8vw;
    line-height: 1.45;
  }

  .bkz-checkGrid,
  .bkz-cautionList,
  .bkz-linkCards,
  .bkz-example ul {
    grid-template-columns: 1fr;
    gap: 3vw;
  }

  .bkz-checkCard,
  .bkz-cautionList > div,
  .bkz-example,
  .bkz-linkCard {
    padding: 4.5vw;
    border-radius: 4vw;
  }

  .bkz-checkCard h3,
  .bkz-cautionList h3,
  .bkz-example h3 {
    font-size: 4.4vw;
  }

  .bkz-checkCard p,
  .bkz-cautionList p {
    font-size: 3.7vw;
  }

  .bkz-example li {
    padding-left: 6vw;
  }

  .bkz-linkCard strong {
    font-size: 4.2vw;
  }

  .bkz-faq__item summary {
    padding: 4vw 11vw 4vw 4vw;
    font-size: 4vw;
  }

  .bkz-faq__item summary::after {
    right: 4vw;
    font-size: 6vw;
  }

  .bkz-faq__item div {
    padding: 0 4vw 4vw;
  }

  .bkz-back a {
    width: 100%;
    min-height: 13vw;
    padding: 3vw 5vw;
    font-size: 4vw;
  }
}