/*
.cts {
	border: solid 1px #cccccc;
	margin: 0 auto;
	max-width: 1280px;
	width: 100%;
}
*/

body {
	min-width: auto;
}



.cts * {
	box-sizing: border-box;
	color: #000000;
	list-style: none;
	text-decoration: none;
}



#tax_free_wrap .mb10 {margin-bottom: 10px;}
#tax_free_wrap .mb20 {margin-bottom: 20px;}

#tax_free_wrap .fc_gray {color: #666666;}

#tax_free_wrap .fw_b {font-weight: bold;}

#tax_free_wrap .highlight {font-size: 120%;}

#tax_free_wrap a {
	color: #000000;
	text-decoration: underline;
	word-break: break-all;
}
@media (hover: hover) {
	#tax_free_wrap a:hover {
		color: #037fcc;
	}
}
@media (hover: none) {
	#tax_free_wrap a:active {
		color: #037fcc;
	}
}

#tax_free_wrap .txt_ind {
	display: block;
	padding-left: 1rem;
	text-indent: -1rem;
}
#tax_free_wrap .txt_ind2 {
	display: block;
	padding-left: 1.2rem;
	text-indent: -1.2rem;
}

#tax_free_wrap .note_c {
	color: #121416;
	display: block;
	font-size: 110%;
	font-weight: bold;
	margin-bottom: 6px;
}
#tax_free_wrap .sub_t {
	background-color: #1b2b50;
	color: #ffffff;
	display: inline-block;
	line-height: 120%;
	margin: 0 0 4px;
	padding: 6px 10px 5px;
}
#tax_free_wrap .sub_caut {
	border: solid 3px #1b2b50;
	color: #1b2b50;
	display: inline-block;
	font-weight: bold;
	line-height: 120%;
	margin: 0 0 4px;
	padding: 6px 10px 5px;
}
#tax_free_wrap .btn_link_y {
	background-color: #ffec46;
	border-radius: 50px;
	color: #1b2b50;
	display: block;
	font-size: 140%;
	font-weight: bold;
	max-width: 400px;
	padding: 20px 10px;
	text-align: center;
	text-decoration: none;
	width: 100%;
}
@media (hover: hover) {
	#tax_free_wrap .btn_link_y:hover {
		background-color: #e78625;
		color: #ffffff;
	}
}
@media (hover: none) {
	#tax_free_wrap .btn_link_y:active {
		background-color: #e78625;
		color: #ffffff;
	}
}





#tax_free_wrap ul {
	margin: 0 0 10px;
	padding: 0 0 0 1.2rem;
}
#tax_free_wrap ul li {
	padding-top: 5px;
	position: relative;
}
#tax_free_wrap ul li:nth-of-type(1) {
	padding-top: 0;
}
#tax_free_wrap ul li:before {
	color: #333333;
	content: "●";
	left: -1.2rem;
	position: absolute;
}
#tax_free_wrap ul.ul1 li:before {
	content: "●";
}
#tax_free_wrap ul.ul2 li:before {
	content: "・";
}

#tax_free_wrap ol {
	margin: 6px 0;
	padding: 0 0 0 1.5rem;
}
#tax_free_wrap ol li {
	list-style-type: decimal;
	padding-top: 5px;
}
#tax_free_wrap ol li:nth-of-type(1) {
	padding-top: 0;
}

#tax_free_wrap li ol {
	margin: 6px 0;
	padding: 0 0 0 1.3rem;
}
#tax_free_wrap li ol li {
	list-style-type: none;
	text-indent: -1.3rem;
}
#tax_free_wrap li ol li:nth-of-type(1) {
	padding-top: 0;
}



#tax_free_wrap {
	width: 100%;
}

@media only screen and (max-width: 768px) {
	#tax_free_wrap {
		padding: 0 10px;
	}
}




#tax_free_wrap .top_img_wrap img {
	width: 100%;
}



#tax_free_wrap .top_btn_wrap {
	display: flex;
	flex-wrap: wrap;
	padding: 30px 20px 10px;
}

#tax_free_wrap .top_btn_wrap a {
	align-items: center;
	background-color: #0168b7;
	border: solid 2px #0168b7;
	border-radius: 10px;
	color: #ffffff;
	display: flex;
	font-size: 110%;
	height: 5rem;
	flex-wrap: wrap;
	justify-content: center;
	margin-bottom: 15px;
	margin-right: 2%;
	overflow: hidden;
	padding: 0 10px;
	position: relative;
	text-decoration: none;
	width: 32%;
}
@media (hover: hover) {
	#tax_free_wrap .top_btn_wrap a:hover {
		background-color: #ffffff;
		color: #0168b7;
	}
}
@media (hover: none) {
	#tax_free_wrap .top_btn_wrap a:active {
		background-color: #ffffff;
		color: #0168b7;
	}
}
#tax_free_wrap .top_btn_wrap a:after {
	border-bottom: solid 2px #ffffff;
	border-left: solid 2px #ffffff;
	bottom: 12px;
	content: "";	
	height: 8px;
	position: absolute;
	transform: rotateX(0deg) rotateZ(-45deg) translateX(-50%);
	width: 8px;
}
@media (hover: hover) {
	#tax_free_wrap .top_btn_wrap a:hover:after {
		border-bottom: solid 2px #0168b7;
		border-left: solid 2px #0168b7;
	}
}
@media (hover: none) {
	#tax_free_wrap .top_btn_wrap a:active:after {
		border-bottom: solid 2px #0168b7;
		border-left: solid 2px #0168b7;
	}
}
#tax_free_wrap .top_btn_wrap a:nth-of-type(3n) {
	margin-right: 0;
}
#tax_free_wrap .top_btn_wrap a div {
	color: inherit;
	display: flex;
	flex-wrap: wrap;
	justify-content: center;
	line-height: 130%;
	margin-bottom: 3px;
}
#tax_free_wrap .top_btn_wrap a span {
	color: inherit;
	font-weight: bold;
}

@media only screen and (max-width: 1024px) {
	#tax_free_wrap .top_btn_wrap a {
		margin-right: 2%;
		width: 32%;
	}
	#tax_free_wrap .top_btn_wrap a:nth-of-type(3n) {
		margin-right: 0;
	}
}

@media only screen and (max-width: 768px) {
	#tax_free_wrap .top_btn_wrap a {
		margin-right: 4%;
		width: 48%;
	}
	#tax_free_wrap .top_btn_wrap a:nth-of-type(3n) {
		margin-right: 4%;
	}
	#tax_free_wrap .top_btn_wrap a:nth-of-type(2n) {
		margin-right: 0;
	}
}

@media only screen and (max-width: 420px) {
	#tax_free_wrap .top_btn_wrap a {
		height: 2.6rem;
		margin-right: 0;
		width: 100%;
	}
	#tax_free_wrap .top_btn_wrap a:after {
		display: none;
	}
	#tax_free_wrap .top_btn_wrap a:nth-of-type(3n) {
		margin-right: 0;
	}
	#tax_free_wrap .top_btn_wrap a:nth-of-type(2n) {
		margin-right: 0;
	}
	#tax_free_wrap .top_btn_wrap a div {
		margin-bottom: 0;
	}
}





#tax_free_wrap h3 {
	color: #121416;
	font-size: 160%;
	margin: 40px 0 40px;
	padding: 0 10px 15px;
	position: relative;
	text-align: center;
}
#tax_free_wrap h3:after {
	background-color: #e63c45;
	border-radius: 5px;
	bottom: 0;
	content: "";
	height: 5px;
	left: calc(50% - 18px);
	position: absolute;
	width: 36px;
}

#tax_free_wrap h4 {
	border-bottom: solid 2px #cbcbcb;
	color: #121416;
	font-size: 140%;
	padding: 0 0 10px;
	position: relative;
	margin: 20px 20px 20px;
}
#tax_free_wrap h4:nth-of-type(1) {
	margin: 0 20px 20px;
}
#tax_free_wrap h4:after {
	border-bottom: solid 2px #e63c45;
	bottom: -2px;
	content: "";
	left: 0;
	position: absolute;
	width: 150px;
}

#tax_free_wrap .txt_wrap {
	padding: 0 20px 30px;
}

@media only screen and (max-width: 768px) {
	#tax_free_wrap h4 {
		margin: 10px 10px 20px;
	}
	#tax_free_wrap h4:nth-of-type(1) {
		margin: 0 10px 20px;
	}
	#tax_free_wrap .txt_wrap {
		padding: 0 10px 30px;
	}
}



#tax_free_wrap .target_wrap {
	display: flex;
	flex-wrap: wrap;
	justify-content: space-between;
}

#tax_free_wrap .target_wrap > div {
	border: solid 2px #595959;
	border-radius: 8px;
	width: 48%;
}
#tax_free_wrap .target_wrap > div > div:nth-of-type(1) {
	background-color: #595959;
	color: #ffffff;
	font-size: 160%;
	padding: 6px 0 10px;
	text-align: center;
}
#tax_free_wrap .target_wrap > div > div:nth-of-type(2) {
	padding: 15px 10px 15px 15px;
}


@media only screen and (max-width: 768px) {
	#tax_free_wrap .target_wrap > div {
		width: 100%;
	}
	#tax_free_wrap .target_wrap > div:nth-of-type(1) {
		margin-bottom: 20px;
	}
}



#tax_free_wrap .goods_wrap {
	display: flex;
	flex-wrap: wrap;
	justify-content: space-between;
	margin-bottom: 15px;
}

#tax_free_wrap .goods_wrap > div {
	border: solid 2px #595959;
	border-radius: 8px;
	width: 48%;
}
#tax_free_wrap .goods_wrap > div > div:nth-of-type(1) {
	background-color: #595959;
	color: #ffffff;
	font-size: 160%;
	padding: 6px 0 10px;
	text-align: center;
}
#tax_free_wrap .goods_wrap > div > div:nth-of-type(2) {
	line-height: 200%;
	padding: 15px 10px 15px 15px;
	text-align: center;
}
#tax_free_wrap .goods_wrap > div > div:nth-of-type(2) img {
	display: block;
	margin: 0 auto;
	max-width: 460px;
	width: 100%;
}


@media only screen and (max-width: 768px) {
	#tax_free_wrap .goods_wrap > div {
		width: 100%;
	}
	#tax_free_wrap .goods_wrap > div:nth-of-type(1) {
		margin-bottom: 20px;
	}
}



#tax_free_wrap .service_wrap {
	display: flex;
	flex-wrap: wrap;
	justify-content: space-between;
}

#tax_free_wrap .service_wrap > div {
	background-color: #f5f5f5;
	border-radius: 10px;
	margin-bottom: 20px;
	padding: 20px 20px 85px;
	position: relative;
	width: 24%;
}
#tax_free_wrap .service_wrap > div img {
	display: block;
	margin: 0 auto;
	max-width: 250px;
	width: 60%;
}
#tax_free_wrap .service_wrap > div a {
	border: solid 2px #eb1034;
	border-radius: 50px;
	bottom: 20px;
	color: #eb1034;
	display: block;
	font-weight: bold;
	line-height: 100%;
	padding: 12px 5px 12px;
	position: absolute;
	text-align: center;
	text-decoration: none;
	width: calc(100% - 40px);
}
@media (hover: hover) {
	#tax_free_wrap .service_wrap > div a:hover {
		background-color: #eb1034;
		color: #ffffff;
	}
}
@media (hover: none) {
	#tax_free_wrap .service_wrap > div a:active {
		background-color: #eb1034;
		color: #ffffff;
	}
}
#tax_free_wrap .service_wrap > div > div {
	align-items: center;
	display: flex;
	flex-wrap: wrap;
	font-size: 120%;
	font-weight: bold;
	height: 4rem;
	justify-content: center;
	line-height: 120%;
	text-align: center;
}
#tax_free_wrap .service_wrap > div > div span {
	font-size: 80%;
	width: 100%;
}

@media only screen and (max-width: 1280px) {
	#tax_free_wrap .service_wrap > div {
		padding: 20px 20px 70px;
		width: 49%;
	}
}
@media only screen and (max-width: 540px) {
	#tax_free_wrap .service_wrap > div {
		padding: 20px 20px 20px;
		width: 100%;
	}
	#tax_free_wrap .service_wrap > div a {
		bottom: inherit;
		margin: 20px auto 0;
		position: relative;
	}
}