/*! destyle.css v1.0.15 | MIT License | https://github.com/nicolas-cusan/destyle.css */*{-webkit-box-sizing:border-box;box-sizing:border-box}:after,:before{-webkit-box-sizing:inherit;box-sizing:inherit}html{line-height:1.15;-webkit-text-size-adjust:100%;-webkit-tap-highlight-color:transparent}body{margin:0}main{display:block}address,blockquote,dl,figure,form,iframe,p,pre,table{margin:0}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit;line-height:inherit;margin:0}ol,ul{list-style:none;margin:0;padding:0}dd{margin-left:0}hr{border:0;border-top:1px solid;-webkit-box-sizing:content-box;box-sizing:content-box;clear:both;color:inherit;height:0;margin:0;overflow:visible}pre{font-family:monospace,monospace;font-size:inherit}address{font-style:inherit}a{background-color:transparent;color:inherit}abbr[title]{border-bottom:none;text-decoration:underline;-webkit-text-decoration:underline dotted;text-decoration:underline dotted}b,strong{font-weight:bolder}code,kbd,samp{font-family:monospace,monospace;font-size:inherit}small{font-size:80%}sub,sup{font-size:75%;line-height:0;position:relative;vertical-align:baseline}sub{bottom:-.25em}sup{top:-.5em}img{border-style:none;vertical-align:bottom}embed,iframe,object{border:0;vertical-align:bottom}button,input,optgroup,select,textarea{-webkit-appearance:none;-moz-appearance:none;appearance:none;background:transparent;border:0;border-radius:0;color:inherit;font:inherit;margin:0;outline:0;padding:0;text-align:inherit;vertical-align:middle}[type=checkbox]{-webkit-appearance:checkbox;-moz-appearance:checkbox;appearance:checkbox}[type=radio]{-webkit-appearance:radio;-moz-appearance:radio;appearance:radio}button,input{overflow:visible}button,select{text-transform:none}[type=button],[type=reset],[type=submit],button{-webkit-appearance:none;-moz-appearance:none;appearance:none;cursor:pointer}[type=button][disabled],[type=reset][disabled],[type=submit][disabled],button[disabled]{cursor:default}[type=button]::-moz-focus-inner,[type=reset]::-moz-focus-inner,[type=submit]::-moz-focus-inner,button::-moz-focus-inner{border-style:none;padding:0}[type=button]:-moz-focusring,[type=reset]:-moz-focusring,[type=submit]:-moz-focusring,button:-moz-focusring{outline:1px dotted ButtonText}select::-ms-expand{display:none}fieldset,option{padding:0}fieldset{border:0;margin:0;min-width:0}legend{color:inherit;display:table;max-width:100%;padding:0;white-space:normal}progress{vertical-align:baseline}textarea{overflow:auto}[type=number]::-webkit-inner-spin-button,[type=number]::-webkit-outer-spin-button{height:auto}[type=search]{outline-offset:-2px}[type=search]::-webkit-search-decoration{-webkit-appearance:none}::-webkit-file-upload-button{-webkit-appearance:button;font:inherit}label[for]{cursor:pointer}details{display:block}summary{display:list-item}[contenteditable]{outline:none}table{border-collapse:collapse;border-spacing:0}caption{text-align:left}td,th{padding:0;vertical-align:top}th{text-align:left}[hidden],template{display:none}[type=search]::-webkit-search-cancel-button,[type=search]::-webkit-search-decoration{-webkit-appearance:none}*{-webkit-backface-visibility:hidden;backface-visibility:hidden;-webkit-tap-highlight-color:rgba(0,0,0,0)}html{font-size:2.5641025641vw;scroll-behavior:smooth;scroll-padding-top:calc(var(--base-size)*85)}body,html{height:100%;width:100%}body{color:var(--ink);font-family:var(--font-paragraph);-webkit-text-size-adjust:100%;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;overflow-wrap:break-word;text-rendering:optimizeLegibility;word-wrap:break-word;background:var(--paper);font-size:1.6rem;line-height:1.8;overflow-x:hidden;overflow-y:scroll}[lang=en] body{--font-paragraph:"FrutigerNeueLTW1G-Regular","TazuganeGothicStdN-Book";--font-paragraph-medium:"AvenirNextLTPro-Medium","TazuganeGothicStdN-Medium"}b,strong{font-family:var(--font-paragraph-medium)}.preload *,.preload :after,.preload :before{-webkit-transition:none!important;transition:none!important}a{text-decoration:none}a:link{cursor:pointer}a:active,a:hover,a:link,a:visited,a[href^=tel]{color:inherit}img{pointer-events:none;-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;user-select:none}button{display:block;text-align:center}textarea{resize:vertical}button:-moz-focus-inner,input:-moz-focus-inner{border:0}select:-moz-focusring{color:transparent;text-shadow:0 0 0 var(--ink)}input:-moz-placeholder-shown,textarea:-moz-placeholder-shown{color:var(--ink)}input:placeholder-shown,textarea:placeholder-shown{color:var(--ink)}input::-webkit-input-placeholder,textarea::-webkit-input-placeholder{color:var(--ink)}input:-moz-placeholder,input::-moz-placeholder,textarea:-moz-placeholder,textarea::-moz-placeholder{color:var(--ink);opacity:1}input:-ms-input-placeholder,textarea:-ms-input-placeholder{color:var(--ink)}input:focus:-moz-placeholder-shown,textarea:focus:-moz-placeholder-shown{color:var(--ink)}input:focus:placeholder-shown,textarea:focus:placeholder-shown{color:var(--ink)}input:focus::-webkit-input-placeholder,textarea:focus::-webkit-input-placeholder{color:var(--ink)}input:focus:-moz-placeholder,input:focus::-moz-placeholder,textarea:focus:-moz-placeholder,textarea:focus::-moz-placeholder{color:var(--ink);opacity:1}input:focus:-ms-input-placeholder,textarea:focus:-ms-input-placeholder{color:var(--ink)}option{height:1.8em}img{max-width:100%}:root{--font-title:"AvenirNextLTPro-Medium";--font-paragraph:"TazuganeGothicStdN-Book";--font-paragraph-medium:"TazuganeGothicStdN-Medium";--paper:#fff;--ink:#000;--base-size:0.2564102564vw;--jade:#00afaa;--navy:#12284c;--bg:#e8ecea;--border:#bec6c4;--caution:#9c182f;--blue:#004987;--milky-blue:#7bafd4;--light-blue:#b6c5dc;--dark-gray:#4d6868;--gray:#6e7c7c;--light-gray50:#dddfde;--light-gray00:#f1f4f3;--top-text-color:var(--ink);--top-btn-color:var(--ink);--scroll-bar-width:0px}.u-ff-jp{font-family:var(--font-paragraph)}.u-ff-jp-bold{font-family:var(--font-paragraph-medium)}.u-ff-en{font-family:var(--font-title)}.u-fwb{font-weight:700}.u-ls-5{letter-spacing:.05em}.c-heading__title{background:-webkit-gradient(linear,left top,left bottom,from(var(--jade)),to(var(--jade))) no-repeat 0/calc(var(--base-size)*4) 100%;background:-webkit-linear-gradient(var(--jade),var(--jade)) no-repeat 0/calc(var(--base-size)*4) 100%;background:linear-gradient(var(--jade),var(--jade)) no-repeat 0/calc(var(--base-size)*4) 100%;color:var(--jade);font-family:var(--font-paragraph-medium);font-size:2.4rem;padding-left:calc(var(--base-size)*19)}.c-heading__lead{margin-top:calc(var(--base-size)*32)}.c-heading__lead,.c-heading__lead div,.c-heading__lead p{font-family:var(--font-paragraph);font-size:1.6rem;line-height:1.8}.c-heading__lead--white,.c-heading__lead--white div,.c-heading__lead--white p{color:var(--paper)}.c-heading__lead span,.c-heading__lead strong{font-size:1em}.c-heading__lead strong{font-family:var(--font-paragraph-medium);font-weight:700}.c-heading__lead a:active,.c-heading__lead a:link,.c-heading__lead a:visited{color:var(--jade);cursor:pointer}.c-heading__lead a:hover{color:var(--jade)}.l-breadcrumb-outer{padding:calc(var(--base-size)*16) calc(var(--base-size)*20) calc(var(--base-size)*76)}.l-spmenu{background:var(--jade);display:-webkit-box;display:-ms-flexbox;display:flex;height:calc(var(--base-size)*62);position:fixed;right:0;top:0;width:calc(var(--base-size)*62);z-index:10000;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}.l-spmenu__inner{height:calc(var(--base-size)*15);position:relative;width:calc(var(--base-size)*23)}.l-spmenu__line{background:var(--paper);height:calc(var(--base-size)*1);left:0;margin:auto;position:absolute;right:0;-webkit-transform-origin:center center;transform-origin:center center;-webkit-transition:all .2s ease;transition:all .2s ease;width:calc(var(--base-size)*23)}.l-spmenu__line--1{top:0}.is-gMenuOpen .l-spmenu__line--1{-webkit-transform:translateY(calc(var(--base-size)*7)) rotate(40deg);transform:translateY(calc(var(--base-size)*7)) rotate(40deg)}.l-spmenu__line--2{bottom:0;top:0}.is-gMenuOpen .l-spmenu__line--2{opacity:0;-webkit-transform:translateX(200%);transform:translateX(200%)}.l-spmenu__line--3{bottom:0}.is-gMenuOpen .l-spmenu__line--3{-webkit-transform:translateY(calc(var(--base-size)*-7)) rotate(-40deg);transform:translateY(calc(var(--base-size)*-7)) rotate(-40deg)}.l-header-sp{background:var(--bg);height:calc(var(--base-size)*62);width:100%}.l-header-sp>.hs_cos_wrapper{height:100%;width:100%}.l-header-sp>.hs_cos_wrapper>a{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-pack:start;-ms-flex-pack:start;height:100%;justify-content:flex-start}.l-header-sp>.hs_cos_wrapper>a>img{height:100%;width:auto}.l-header-logo-wrap{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-pack:start;-ms-flex-pack:start;height:100%;justify-content:flex-start;width:100%}.l-header-logo-wrap>a{display:block;height:100%}.l-header-logo-wrap>a>img{height:100%;width:auto}.l-header{height:calc(var(--base-size)*85);line-height:1;position:fixed;right:0;top:0;width:100%;z-index:9999}[lang=en] .l-header{font-family:var(--font-title)}.l-header__inner{height:100%;width:100%}.l-header__logo{background:var(--light-gray00);display:-webkit-box;display:-ms-flexbox;display:flex;height:calc(var(--base-size)*62);width:100vw;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}.l-header__logo a,.l-header__logo>.hs_cos_wrapper{height:100%;width:100%}.l-header__logo a{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center}.l-header__logo img{height:100%;width:auto}.l-header__search-pc{margin-left:calc(var(--base-size)*9)}.l-header__search-sp .hs-search-keywords__tag{overflow:auto}.l-header__gradient{background:-webkit-gradient(linear,left top,left bottom,from(rgba(19,41,75,.369)),to(rgba(19,41,75,0)));background:-webkit-linear-gradient(rgba(19,41,75,.369),rgba(19,41,75,0));background:linear-gradient(rgba(19,41,75,.369),rgba(19,41,75,0));display:none;height:calc(var(--base-size)*150);left:0;pointer-events:none;position:absolute;top:0;width:100%;z-index:-1}.l-header__contact{display:-webkit-box;display:-ms-flexbox;display:flex;height:100%;margin-left:calc(var(--base-size)*9)}.l-header__contact .contact__list,.l-header__contact .contact__list li{height:100%}.l-header__contact .contact__list li a{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;background:var(--jade);color:#fff;font-size:1.6rem;font-weight:700;height:100%;padding:min(30.5px,2.0890410959vw) 0;width:min(176px,12.0547945205vw)}.l-header-nav{gap:calc(var(--base-size)*32)}.l-header-nav>li>a{-webkit-transition:all .2s ease;transition:all .2s ease}.l-header-nav>li>a[target=_blank]{padding-right:calc(var(--base-size)*15);position:relative}.l-header-nav>li>a[target=_blank]:after,.l-header-nav>li>a[target=_blank]:before{background:no-repeat 50%/contain;content:"";height:calc(var(--base-size)*12);width:calc(var(--base-size)*12)}.l-header-nav>li>a[target=_blank]:before{background-image:url(//7490106.fs1.hubspotusercontent-na1.net/hubfs/7490106/raw_assets/public/theme_yap/img/ico-external--black.svg);opacity:1}.l-header-nav>li>a[target=_blank]:hover:before{opacity:0}.is-headerColorChange:not(.is-megaOpen) .l-header-nav>li>a[target=_blank]:before{background-image:url(//7490106.fs1.hubspotusercontent-na1.net/hubfs/7490106/raw_assets/public/theme_yap/img/ico-external--white.svg)}.l-header-nav>li>a[target=_blank]:after{background-image:url(//7490106.fs1.hubspotusercontent-na1.net/hubfs/7490106/raw_assets/public/theme_yap/img/ico-external--jade.svg);opacity:0}.l-header-nav>li>a[target=_blank]:hover:after{opacity:1}.l-header-cta{display:-webkit-box;display:-ms-flexbox;display:flex;gap:calc(var(--base-size)*34)}.l-header-cta>li>a{font-size:1.2rem;-webkit-transition:all .2s ease;transition:all .2s ease}.l-header-cta>li>a:hover{color:var(--jade)}.l-header-lang{display:-webkit-box;display:-ms-flexbox;display:flex}.l-header-lang>li{font-size:1.2rem;padding:calc(var(--base-size)*2) calc(var(--base-size)*33) calc(var(--base-size)*2) calc(var(--base-size)*32)}.l-header-lang>li:not(:first-child){border-left:1px solid var(--border)}.l-header-lang>li>span{color:var(--gray)}.is-headerColorChange:not(.is-megaOpen) .l-header-lang>li>span{color:#a1a4a3}.l-header-mega__bg{height:calc(var(--base-size)*85);left:0;pointer-events:none;position:fixed;top:0;width:100vw;z-index:-1}.l-header-mega:hover .l-header-mega__bg{background:var(--light-gray00)}.l-mega-pt1{padding:calc(var(--base-size)*24) 0 calc(var(--base-size)*24)}.l-mega-pt1__inner{margin:0 auto}.l-mega-pt1__list{margin-top:calc(var(--base-size)*16)}.l-mega-pt2{padding:calc(var(--base-size)*24) 0}.l-mega-pt2__list{margin-top:calc(var(--base-size)*16)}.l-mega-pt2__bg{height:100%;position:absolute;right:0;top:0;width:auto;z-index:0}.l-mega-pt2-list{margin-top:calc(var(--base-size)*10);-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;gap:calc(var(--base-size)*16)}.l-mega-pt2-inner,.l-mega-pt2-list{display:-webkit-box;display:-ms-flexbox;display:flex}.l-mega-pt2-inner__title{width:calc(var(--base-size)*52);-ms-flex-negative:0;cursor:default;flex-shrink:0;font-size:1.4rem;padding-top:calc(var(--base-size)*2)}.l-mega-pt2-inner:hover .l-mega-pt2-inner__title{color:var(--jade)}.l-mega-pt2-inner__child-title{background:-webkit-gradient(linear,left top,left bottom,from(var(--border)),to(var(--border))) no-repeat 0 100%/calc(100% - var(--base-size)*80) 1px;background:-webkit-linear-gradient(var(--border),var(--border)) no-repeat 0 100%/calc(100% - var(--base-size)*80) 1px;background:linear-gradient(var(--border),var(--border)) no-repeat 0 100%/calc(100% - var(--base-size)*80) 1px;color:var(--jade);font-size:1.6rem;padding-bottom:calc(var(--base-size)*16)}.l-header-grand{display:block;font-size:1.5rem;padding:calc(var(--base-size)*28) 0 calc(var(--base-size)*12)}.l-header-grand--img{padding:0 calc(var(--base-size)*8);position:relative}.l-header-grand--img>img{bottom:0;left:0;margin:auto;position:absolute;right:0;top:0}.l-header-grand>a,.l-header-grand>span{display:block}.l-header-parent{color:var(--jade);font-size:1.4rem}.l-header-child-list{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;gap:calc(var(--base-size)*16)}.l-header-child-list>li>a{font-size:1.4rem;line-height:1.4}.c-download-btn{padding-right:calc(var(--base-size)*16);position:relative}.c-download-btn:after,.c-download-btn:before{background:no-repeat 50%/contain;bottom:0;content:"";height:calc(var(--base-size)*13);margin:auto 0;position:absolute;right:0;top:0;-webkit-transition:all .2s ease;transition:all .2s ease;width:calc(var(--base-size)*11)}.c-download-btn:before{background-image:url(//7490106.fs1.hubspotusercontent-na1.net/hubfs/7490106/raw_assets/public/theme_yap/img/ico-download--black.svg);opacity:1}.c-download-btn:after{background-image:url(//7490106.fs1.hubspotusercontent-na1.net/hubfs/7490106/raw_assets/public/theme_yap/img/ico-download--jade.svg);opacity:0}.c-ico-search{height:calc(var(--base-size)*14);pointer-events:none;-webkit-transition:all .2s ease;transition:all .2s ease;width:calc(var(--base-size)*14)}.c-ico-search--black{opacity:1}.c-ico-search--white,.is-headerColorChange .c-ico-search--black,.is-megaOpen .c-ico-search--black{opacity:0}.is-headerColorChange:not(.is-megaOpen) .c-ico-search--white{opacity:1}.c-ico-search--jade{opacity:0}.is-megaOpen .c-ico-search--jade{opacity:1}.l-footer{background:var(--navy);line-height:1;padding:calc(var(--base-size)*60) calc(var(--base-size)*20)}[lang=en] .l-footer{font-family:var(--font-title)}.l-footer__body-sp{margin-top:calc(var(--base-size)*40)}.l-footer__body-pc-sec1{width:calc(var(--base-size)*340)}.l-footer__body-pc-sec2{width:calc(var(--base-size)*740)}.l-footer__links{margin-top:calc(var(--base-size)*40)}.l-footer-links{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;gap:calc(var(--base-size)*8)}.l-footer-links__link{display:block}.l-footer-nav-pc>:first-child{margin-top:0!important}.l-footer-nav-pc>:last-child{margin-bottom:0!important}.l-footer-nav-pc__item--small{margin-bottom:calc(var(--base-size)*16);margin-top:calc(var(--base-size)*16)}.l-footer-nav-pc__item--large{margin-bottom:calc(var(--base-size)*48);margin-top:calc(var(--base-size)*48)}.l-footer-nav-pc__list{margin-top:calc(var(--base-size)*20)}.l-footer-title{color:var(--jade);display:block;-webkit-transition:all .2s ease;transition:all .2s ease}.l-footer-title:active,.l-footer-title:link,.l-footer-title:visited{color:var(--jade);cursor:pointer}.l-footer-title:hover{color:var(--jade)}.l-footer-title--large{border-bottom:1px solid hsla(0,0%,93%,.102);padding-bottom:calc(var(--base-size)*8)}.l-footer-title[target=_blank]:after{background:url(//7490106.fs1.hubspotusercontent-na1.net/hubfs/7490106/raw_assets/public/theme_yap/img/ico-external--jade.svg) no-repeat 50%/contain;content:"";display:inline-block;height:calc(var(--base-size)*12);width:calc(var(--base-size)*12)}.l-footer-title:hover{opacity:.6}.l-footer-nav-pc-1st{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;gap:calc(var(--base-size)*16)}.l-footer-nav-pc-1st>li>a{font-size:1.4rem}.l-footer-nav-pc-1st>li>a:active,.l-footer-nav-pc-1st>li>a:link,.l-footer-nav-pc-1st>li>a:visited{color:var(--paper);cursor:pointer}.l-footer-nav-pc-1st>li>a:hover{color:var(--paper)}.l-footer-nav-list-sec2{display:grid;gap:calc(var(--base-size)*48) calc(var(--base-size)*32);grid-template-rows:auto auto 1fr auto}.l-footer--en .l-footer-nav-list-sec2,.l-footer--zh .l-footer-nav-list-sec2{display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap}.l-footer-nav-list-sec2>li:first-child{grid-column:1/2;grid-row:1/2}.l-footer-nav-list-sec2>li:nth-child(2){grid-column:2/3;grid-row:1/2}.l-footer-nav-list-sec2>li:nth-child(3){grid-column:1/2;grid-row:2/4}.l-footer-nav-list-sec2>li:nth-child(4){grid-column:2/3;grid-row:2/3}.l-footer-nav-list-sec2>li:nth-child(5){grid-column:2/3;grid-row:3/4}.l-footer-nav-list-sec2>li:nth-child(6){grid-column:1/3;grid-row:4/5}.l-footer--en .l-footer-nav-list-sec2>li,.l-footer--zh .l-footer-nav-list-sec2>li{width:calc(50% - var(--base-size)*32)}.l-footer-nav-sec2__list{margin-top:calc(var(--base-size)*20)}.l-footer-nav-item-sec2{display:-webkit-box;display:-ms-flexbox;display:flex}.l-footer--en .l-footer-nav-item-sec2,.l-footer--zh .l-footer-nav-item-sec2{-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;gap:calc(var(--base-size)*20)}.l-footer-nav-item-sec2__title{width:60px;-ms-flex-negative:0;color:var(--paper);flex-shrink:0;font-size:1.4rem;padding-top:calc(var(--base-size)*2)}.l-footer--en .l-footer-nav-item-sec2__title,.l-footer--zh .l-footer-nav-item-sec2__title{background:-webkit-gradient(linear,left top,left bottom,from(hsla(0,0%,93%,.102)),to(hsla(0,0%,93%,.102))) no-repeat 0 100%/calc(var(--base-size)*120) 1px;background:-webkit-linear-gradient(hsla(0,0%,93%,.102),hsla(0,0%,93%,.102)) no-repeat 0 100%/calc(var(--base-size)*120) 1px;background:linear-gradient(hsla(0,0%,93%,.102),hsla(0,0%,93%,.102)) no-repeat 0 100%/calc(var(--base-size)*120) 1px;padding-bottom:calc(var(--base-size)*12);width:100%}.l-footer-nav-item-sec2__list{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;gap:calc(var(--base-size)*16)}.l-footer-nav-item-sec2__list>li>a{font-size:1.4rem;line-height:1.4}.l-footer-nav-item-sec2__list>li>a:active,.l-footer-nav-item-sec2__list>li>a:link,.l-footer-nav-item-sec2__list>li>a:visited{color:var(--paper);cursor:pointer}.l-footer-nav-item-sec2__list>li>a:hover{color:var(--paper)}.l-footer-nav-list-sp{display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap;gap:calc(var(--base-size)*16) 0}.l-footer-nav-list-sp>li{width:33.33%}.l-footer-nav-list-sp>li:nth-child(3n+1),.l-footer-nav-list-sp>li:nth-child(3n+2){border-right:1px solid hsla(0,0%,93%,.102)}.l-footer-nav-list-sp>li>a{display:block;font-size:1.4rem;text-align:center}.l-footer-nav-list-sp>li>a:active,.l-footer-nav-list-sp>li>a:link,.l-footer-nav-list-sp>li>a:visited{color:var(--jade);cursor:pointer}.l-footer-nav-list-sp>li>a:hover{color:var(--jade)}.l-footer-nav-list-sp>li>a[target=_blank]:after{background:url(//7490106.fs1.hubspotusercontent-na1.net/hubfs/7490106/raw_assets/public/theme_yap/img/ico-external--jade.svg) no-repeat 50%/contain;content:"";display:inline-block;height:calc(var(--base-size)*12);margin-left:calc(var(--base-size)*1);-webkit-transform:translateY(calc(var(--base-size)*1));transform:translateY(calc(var(--base-size)*1));width:calc(var(--base-size)*12)}.l-footer-poricy{background:var(--bg);padding:calc(var(--base-size)*24) calc(var(--base-size)*12)}.l-footer-poricy__copy{font-size:1.2rem}.l-footer-porcy-list{display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap;-webkit-box-pack:center;-ms-flex-pack:center;gap:calc(var(--base-size)*16);justify-content:center}.l-footer-porcy-list>li>a{font-size:1.2rem;-webkit-transition:all .2s ease;transition:all .2s ease}.l-footer-porcy-list>li>a:hover{opacity:.6}.l-sticky-cta{bottom:0;left:0;position:fixed;width:100%;z-index:9998}.l-sticky-cta__inner{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;height:100%;padding:calc(var(--base-size)*8) calc(var(--base-size)*10)}.l-sticky-cta__inner>div{width:100%}.l-sticky-cta__inner a{-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;background:var(--jade);-webkit-box-shadow:0 0 20px 0 rgba(0,0,0,.25);box-shadow:0 0 20px 0 rgba(0,0,0,.25);color:#fff;font-size:1.7rem;font-weight:700;height:100%;padding:calc(var(--base-size)*10);width:100%}.l-sticky-cta__inner a,.p-list-seminar{display:-webkit-box;display:-ms-flexbox;display:flex}.p-list-seminar{gap:calc(var(--base-size)*20)}.c-card-seminar{display:block;position:relative}.c-card-seminar__status{left:0;position:absolute;top:0;z-index:2}.c-card-seminar__tag{font-size:1.4rem;padding:calc(var(--base-size)*3) calc(var(--base-size)*5)}.c-card-seminar__tag--pt1{background:var(--jade);color:var(--ink)}.c-card-seminar__tag--pt2,.c-card-seminar__tag--pt3{background:var(--dark-gray);color:var(--paper)}.c-card-seminar__img{aspect-ratio:3/2;position:relative;width:100%}.c-card-seminar__img picture{display:block;height:100%}.c-card-seminar__img img{height:100%;-o-object-fit:cover;object-fit:cover;width:100%}.c-card-seminar__content{background:var(--bg);padding:calc(var(--base-size)*28)}.c-card-seminar__date{color:var(--navy);font-size:1.4rem;height:calc(var(--base-size)*53)}.c-card-seminar__title{display:-webkit-box;margin-top:calc(var(--base-size)*10);-webkit-line-clamp:3;-webkit-box-orient:vertical;font-family:var(--font-paragraph-medium);font-size:1.4rem;height:calc(var(--base-size)*80);overflow:hidden}.c-card-seminar__info{background:var(--paper);margin-top:calc(var(--base-size)*10);padding:calc(var(--base-size)*16) calc(var(--base-size)*8)}.c-card-seminar__info-row{display:-webkit-box;display:-ms-flexbox;display:flex}.c-card-seminar__info-title{background:-webkit-gradient(linear,left top,left bottom,from(var(--border)),to(var(--border))) no-repeat 100%/1px calc(var(--base-size)*14);background:-webkit-linear-gradient(var(--border),var(--border)) no-repeat 100%/1px calc(var(--base-size)*14);background:linear-gradient(var(--border),var(--border)) no-repeat 100%/1px calc(var(--base-size)*14);color:var(--jade)}.c-card-seminar__info-text,.c-card-seminar__info-title{font-family:var(--font-paragraph-medium);font-size:1.4rem;padding:0 calc(var(--base-size)*24)}.c-card-seminar__categories{display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap;gap:calc(var(--base-size)*8);margin-top:calc(var(--base-size)*16)}.c-card-seminar__categories>li{background:var(--blue);color:var(--white);color:var(--paper);font-family:var(--font-paragraph-medium);font-size:1.2rem;padding:calc(var(--base-size)*3) calc(var(--base-size)*4)}.c-seminar-cta{background:var(--bg);padding:calc(var(--base-size)*20)}.c-seminar-cta__text{font-family:var(--font-paragraph-medium);text-align:center}.c-seminar-cta__btn{margin-top:calc(var(--base-size)*32)}.c-application__inner{background:var(--jade);color:var(--paper);display:inline-block;font-family:var(--font-paragraph-medium);padding:calc(var(--base-size)*4) calc(var(--base-size)*8)}.l-insight-report__list{margin-top:calc(var(--base-size)*32)}.l-insight-report__btn,.l-insight-report__tax-list{margin-top:calc(var(--base-size)*40)}.l-insight-report__btn{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}.l-insinght__bread{margin-top:calc(var(--base-size)*16)}.l-insinght__content{margin-top:calc(var(--base-size)*48)}.u-margin-seminar{margin-top:calc(var(--base-size)*80)}.c-insight-bnr__back-number{font-size:1.4rem;line-height:180%;margin:0;text-align:right}.c-insight-bnr__back-number a{color:var(--jade);padding-right:calc(var(--base-size)*20);position:relative}.c-insight-bnr__back-number a:after{border-right:1px solid var(--jade);border-top:1px solid var(--jade);bottom:0;content:"";height:.5em;margin:auto 0;position:absolute;right:.25em;top:0;-webkit-transform:rotate(45deg);transform:rotate(45deg);width:.5em}.c-insight-bnr__img{display:block;margin-top:calc(var(--base-size)*8)}.l-list-card-taxtopics{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;gap:calc(var(--base-size)*20)}.l-list-card-taxtopics>li{width:100%}.p-taxtopics-cat{display:-webkit-box;display:-ms-flexbox;display:flex;gap:calc(var(--base-size)*16)}.l-content-post{padding:calc(var(--base-size)*16) 0 calc(var(--base-size)*60)}.l-content-post__cat,.l-content-post__post-detail{margin-top:calc(var(--base-size)*48)}.l-content-post__list{margin-top:calc(var(--base-size)*30)}.l-content-post__bnr,.l-content-post__pager{margin-top:calc(var(--base-size)*60)}.l-content-post__btn{margin-top:calc(var(--base-size)*40)}.l-content-post__btn-inner{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}.l-content-post__seminar-btn,.l-content-post__seminar-cta{margin-top:calc(var(--base-size)*60)}.c-card-taxtopics{display:-webkit-box;display:-ms-flexbox;display:flex;width:100%;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column}.c-card-taxtopics__img picture{display:block}.c-card-taxtopics__img img{aspect-ratio:350/233;-o-object-fit:cover;object-fit:cover;width:100%}.c-card-taxtopics__date{margin-top:calc(var(--base-size)*10)}.c-card-taxtopics__tag{margin-top:calc(var(--base-size)*6)}.c-card-taxtopics__title{margin-top:calc(var(--base-size)*10)}.c-date{color:var(--blue);font-family:var(--font-paragraph-medium);font-size:1.4rem}.c-taxtopics-tag{display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap;gap:calc(var(--base-size)*6)}.c-taxtopics-tag>li{background:var(--blue);color:var(--paper);font-size:1.2rem;line-height:1;padding:calc(var(--base-size)*8) calc(var(--base-size)*5) calc(var(--base-size)*7)}.c-recommend__title,.c-taxtopics-tag>li{font-family:var(--font-paragraph-medium)}.c-recommend__title{color:var(--jade);font-size:2.4rem}.c-recommend__list{margin-top:calc(var(--base-size)*32)}.c-btn-primary{background:var(--jade);display:-webkit-box;display:-ms-flexbox;display:flex;padding:calc(var(--base-size)*16) calc(var(--base-size)*60) calc(var(--base-size)*15) calc(var(--base-size)*50);-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;position:relative}.c-btn-primary:active,.c-btn-primary:link,.c-btn-primary:visited{color:var(--paper);cursor:pointer}.c-btn-primary:hover{color:var(--paper)}.c-btn-primary--spinline{display:-webkit-inline-box;display:-ms-inline-flexbox;display:inline-flex}.c-btn-primary--clear{background:transparent;border:1px solid var(--jade)}.c-btn-primary--clear:active,.c-btn-primary--clear:link,.c-btn-primary--clear:visited{color:var(--jade);cursor:pointer}.c-btn-primary--clear:hover{color:var(--jade)}.c-btn-primary:after{border-right:1px solid var(--paper);border-top:1px solid var(--paper);bottom:0;content:"";height:calc(var(--base-size)*8);margin:auto 0;position:absolute;right:calc(var(--base-size)*18);top:0;-webkit-transform:rotate(45deg);transform:rotate(45deg);width:calc(var(--base-size)*8)}.c-btn-primary--reverse:after{left:calc(var(--base-size)*18);right:auto;-webkit-transform:rotate(225deg);transform:rotate(225deg)}.c-btn-primary--clear:after{border-color:var(--jade)}.c-support-area__row{border:1px solid var(--border);padding:0 calc(var(--base-size)*20)}.c-support-area dt{color:var(--jade);font-weight:400;padding:calc(var(--base-size)*12) 0}.c-support-area dd{color:var(--navy);padding:calc(var(--base-size)*12) 0}.l-single-report__author{margin-top:calc(var(--base-size)*80)}.l-single-report__footing{margin-top:calc(var(--base-size)*120)}.l-single-report-main__info{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:start;-ms-flex-align:start;align-items:flex-start;gap:calc(var(--base-size)*22)}.l-single-report-main__date{-ms-flex-negative:0;flex-shrink:0}.l-single-report-main__application{margin-top:calc(var(--base-size)*20)}.l-single-report-main__sns-share,.l-single-report-main__title{margin-top:calc(var(--base-size)*18)}.l-single-report-main__kv{margin-top:calc(var(--base-size)*40)}.l-single-report-main__date-seminar,.l-single-report-main__title-seminar{margin-top:calc(var(--base-size)*16)}.l-single-report-main__tag-seminar{margin-top:calc(var(--base-size)*18)}.l-single-report-main__detail,.l-single-report-main__movie,.l-single-report-main__sns-reaction{margin-top:calc(var(--base-size)*40)}.c-taxtopics-single-title{color:var(--blue);font-family:var(--font-paragraph-medium);font-size:calc(var(--base-size)*24);line-height:1.5}.c-sns-share{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;gap:calc(var(--base-size)*16)}.c-sns-share>li{line-height:1}.c-sns-reaction{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:end;-ms-flex-pack:end;gap:calc(var(--base-size)*8);justify-content:flex-end}.c-sns-reaction>li{line-height:1}.c-sns-ico{height:calc(var(--base-size)*24);width:calc(var(--base-size)*24)}.c-sns-ico>img{height:100%;-o-object-fit:contain;object-fit:contain;width:100%}.c-detail{overflow-y:scroll;-ms-overflow-style:none;scrollbar-width:none}.c-detail::-webkit-scrollbar{display:none}.c-detail h1,.c-detail h2{color:var(--navy);font-family:var(--font-paragraph-medium);font-size:2.4rem;margin-bottom:calc(var(--base-size)*16);margin-top:calc(var(--base-size)*32)}.c-detail.c-detail--bgnavy h2{color:var(--paper)}.c-detail h3{color:var(--navy);font-family:var(--font-paragraph-medium);font-size:2rem;margin-bottom:calc(var(--base-size)*16);margin-top:calc(var(--base-size)*32)}.c-detail.c-detail--bgnavy h3{color:var(--paper)}.c-detail h4{color:var(--navy);font-family:var(--font-paragraph-medium);font-size:1.8rem;margin-bottom:calc(var(--base-size)*16);margin-top:calc(var(--base-size)*32)}.c-detail.c-detail--bgnavy h4{color:var(--paper)}.c-detail p{margin-top:calc(var(--base-size)*8)}.c-detail p+.c-detail p{margin-top:calc(var(--base-size)*24)}.c-detail a{color:var(--jade)}.c-detail img{display:block;margin-bottom:calc(var(--base-size)*8);margin-top:calc(var(--base-size)*8);width:auto}.c-detail ul{margin-bottom:calc(var(--base-size)*16);margin-top:calc(var(--base-size)*16)}.c-detail ul>li{padding-left:1em;position:relative}.c-detail ul>li:before{background:-webkit-radial-gradient(var(--ink) 40%,transparent 60%) no-repeat 50%/40% 40%;background:radial-gradient(var(--ink) 40%,transparent 60%) no-repeat 50%/40% 40%;content:"";height:1em;left:0;position:absolute;top:.4em;width:1em}.c-detail.c-detail--bgnavy ul>li:before{background:-webkit-radial-gradient(var(--paper) 40%,transparent 60%) no-repeat 50%/40% 40%;background:radial-gradient(var(--paper) 40%,transparent 60%) no-repeat 50%/40% 40%}.c-detail ol{counter-reset:number 0;margin-bottom:calc(var(--base-size)*16);margin-top:calc(var(--base-size)*16)}.c-detail ol>li{counter-increment:number 1}.c-detail ol>li:before{content:counter(number) "."}.c-detail table{border:none!important}.c-detail table tr:nth-child(odd){background:var(--bg)}.c-detail.__rich-text ol,.c-detail.__rich-text ul{list-style-type:auto;list-style-type:revert-layer;padding-left:2em}.c-detail.__rich-text ol>li,.c-detail.__rich-text ul>li{padding-left:.25em}.c-detail.__rich-text ol>li:before,.c-detail.__rich-text ul>li:before{content:none}.c-detail-seminar h1{color:var(--jade);display:-webkit-box;display:-ms-flexbox;display:flex;font-size:2.4rem;margin-bottom:calc(var(--base-size)*16);margin-top:calc(var(--base-size)*32);-webkit-box-align:end;-ms-flex-align:end;align-items:flex-end;-ms-flex-negative:0;flex-shrink:0}.c-detail-seminar h1:after{content:"";-webkit-box-flex:1;-ms-flex-positive:1;background:-webkit-gradient(linear,left top,left bottom,from(var(--bg)),to(var(--bg))) no-repeat 100%/calc(100% - var(--base-size)*16) 1px;background:-webkit-linear-gradient(var(--bg),var(--bg)) no-repeat 100%/calc(100% - var(--base-size)*16) 1px;background:linear-gradient(var(--bg),var(--bg)) no-repeat 100%/calc(100% - var(--base-size)*16) 1px;flex-grow:1;height:calc(var(--base-size)*43.2)}.c-detail-seminar h2{color:var(--jade);display:-webkit-box;display:-ms-flexbox;display:flex;font-size:2.4rem;margin-bottom:calc(var(--base-size)*16);margin-top:calc(var(--base-size)*32);-webkit-box-align:end;-ms-flex-align:end;align-items:flex-end;-ms-flex-negative:0;flex-shrink:0}.c-detail-seminar h2:after{content:"";-webkit-box-flex:1;-ms-flex-positive:1;background:-webkit-gradient(linear,left top,left bottom,from(var(--bg)),to(var(--bg))) no-repeat 100%/calc(100% - var(--base-size)*16) 1px;background:-webkit-linear-gradient(var(--bg),var(--bg)) no-repeat 100%/calc(100% - var(--base-size)*16) 1px;background:linear-gradient(var(--bg),var(--bg)) no-repeat 100%/calc(100% - var(--base-size)*16) 1px;flex-grow:1;height:calc(var(--base-size)*43.2)}.c-detail-seminar h3{font-size:1.8rem}.c-detail-seminar h3,.c-detail-seminar h4{color:var(--jade);margin-bottom:calc(var(--base-size)*16);margin-top:calc(var(--base-size)*32)}.c-detail-seminar h4{font-size:1.6rem}.c-detail-seminar p{margin-top:calc(var(--base-size)*8)}.c-detail-seminar p+.c-detail-seminar p{margin-top:calc(var(--base-size)*24)}.c-detail-seminar a{color:var(--jade)}.c-detail-seminar img{display:block;margin-bottom:calc(var(--base-size)*8);margin-top:calc(var(--base-size)*8);width:auto}.c-detail-seminar ul{margin-bottom:calc(var(--base-size)*16);margin-top:calc(var(--base-size)*16)}.c-detail-seminar ul>li{padding-left:1em;position:relative}.c-detail-seminar ul>li:before{background:-webkit-radial-gradient(var(--ink) 40%,var(--paper) 60%) no-repeat 50%/40% 40%;background:radial-gradient(var(--ink) 40%,var(--paper) 60%) no-repeat 50%/40% 40%;content:"";height:1em;left:0;position:absolute;top:.4em;width:1em}.c-detail-seminar ol{counter-reset:number 0;margin-bottom:calc(var(--base-size)*16);margin-top:calc(var(--base-size)*16)}.c-detail-seminar ol>li{counter-increment:number 1}.c-detail-seminar ol>li:before{content:counter(number) "."}.c-detail-seminar table{border:none!important}.c-detail-seminar table tr:nth-child(odd){background:var(--bg)}.c-detail-seminar.__rich-text ol,.c-detail-seminar.__rich-text ul{list-style-type:auto;list-style-type:revert-layer;padding-left:2em}.c-detail-seminar.__rich-text ol>li,.c-detail-seminar.__rich-text ul>li{padding-left:.25em}.c-detail-seminar.__rich-text ol>li:before,.c-detail-seminar.__rich-text ul>li:before{content:none}.p-list-author{background:var(--navy)}.p-list-author>li:not(:first-child){background:-webkit-gradient(linear,left top,left bottom,from(var(--paper)),to(var(--paper))) no-repeat top/calc(100% - var(--base-size)*40) 1px;background:-webkit-linear-gradient(var(--paper),var(--paper)) no-repeat top/calc(100% - var(--base-size)*40) 1px;background:linear-gradient(var(--paper),var(--paper)) no-repeat top/calc(100% - var(--base-size)*40) 1px}.c-card-author{display:-webkit-box;display:-ms-flexbox;display:flex;gap:calc(var(--base-size)*32);-webkit-box-align:center;-ms-flex-align:center;align-items:center;padding:calc(var(--base-size)*40) calc(var(--base-size)*20)}.c-card-author__img{width:calc(var(--base-size)*202);-ms-flex-negative:0;flex-shrink:0}.c-card-author__img>img{aspect-ratio:202/254;-o-object-fit:contain;object-fit:contain;width:100%}.c-card-author__title{color:var(--paper);font-family:var(--font-paragraph-medium);font-size:1.4rem}.c-card-author__info-wrap{margin-top:calc(var(--base-size)*9)}.c-card-author__name{color:var(--jade);font-family:var(--font-paragraph-medium);font-size:1.8rem}.c-card-author__department{color:var(--paper);display:block;font-family:var(--font-paragraph);font-size:1.5rem;line-height:1.6;margin-top:1.2rem}.c-card-author__description{color:var(--paper);font-size:1.4rem;margin-top:calc(var(--base-size)*9)}.c-card-author__description.__rich-text ol,.c-card-author__description.__rich-text ul{list-style-type:auto;list-style-type:revert-layer;padding-left:2em}.c-card-author__description.__rich-text ol>li,.c-card-author__description.__rich-text ul>li{padding-left:.25em}.c-card-author__description.__rich-text ol>li:before,.c-card-author__description.__rich-text ul>li:before{content:none}.c-list-sns-suthor{display:-webkit-box;display:-ms-flexbox;display:flex;gap:calc(var(--base-size)*9)}.c-list-sns-suthor>li{line-height:1}.c-sns-author{display:block;height:calc(var(--base-size)*20);width:calc(var(--base-size)*20)}.c-sns-author>img{height:100%;-o-object-fit:contain;object-fit:contain;width:100%}.p-related-post{background:var(--bg);padding:calc(var(--base-size)*20)}.p-related-post__title{color:var(--jade);font-family:var(--font-paragraph-medium);font-size:1.8rem}.p-related-post__list{margin-top:calc(var(--base-size)*8)}.p-list-related-post>li:not(:first-child){border-top:1px solid var(--border)}.c-card-related-post{display:block;padding:calc(var(--base-size)*16) 0}.c-card-related-post__heading{display:-webkit-box;display:-ms-flexbox;display:flex;gap:calc(var(--base-size)*16)}.c-card-related-post__info{-webkit-box-flex:1;-ms-flex-positive:1;flex-grow:1}.c-card-related-post__tag{margin-top:calc(var(--base-size)*8)}.c-card-related-post__img{height:calc(var(--base-size)*45);width:calc(var(--base-size)*70);-ms-flex-negative:0;flex-shrink:0}.c-card-related-post__img>picture>img{height:100%;-o-object-fit:cover;object-fit:cover;width:100%}.c-card-related-post__title{margin-top:calc(var(--base-size)*8)}.p-hsform{background:var(--bg);padding:calc(var(--base-size)*20);width:calc(var(--base-size)*350)}.p-hsform__title{color:var(--jade);font-family:var(--font-paragraph-medium);font-size:1.8rem;margin:0 0 1em}.p-hsform__caution{font-size:1.2rem;margin-top:calc(var(--base-size)*24)}.p-hsform__caution>a{text-decoration:underline;-webkit-transition:all .2s ease;transition:all .2s ease}.p-hsform__caution>a:hover{opacity:.6;text-decoration:none}.p-hsform .hs-embed-wrapper{min-width:auto!important}.p-hsform label>:first-child{color:var(--navy);font-size:1.4rem}.p-hsform .input{margin-top:calc(var(--base-size)*6)}.p-hsform .hs-form-required{color:var(--caution)}.p-hsform .hs-input{background:var(--paper);border-radius:calc(var(--base-size)*4);padding:calc(var(--base-size)*16);width:100%}.p-hsform .hs-input:-moz-placeholder-shown{color:var(--border)}.p-hsform .hs-input:placeholder-shown{color:var(--border)}.p-hsform .hs-input::-webkit-input-placeholder{color:var(--border)}.p-hsform .hs-input:-moz-placeholder,.p-hsform .hs-input::-moz-placeholder{color:var(--border);opacity:1}.p-hsform .hs-input:-ms-input-placeholder{color:var(--border)}.p-hsform .inputs-list>li:not(:first-child){margin-top:calc(var(--base-size)*8)}.p-hsform .inputs-list label{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-align:center;-ms-flex-align:center;align-items:center;position:relative}.p-hsform .inputs-list label input{height:1px;left:0;opacity:0;pointer-events:none;position:absolute;top:0;width:1px}.p-hsform .inputs-list label input:checked+span:after{opacity:1}.p-hsform .inputs-list label>span{color:var(--navy);font-size:1.4rem;padding-left:calc(var(--base-size)*28);position:relative}.p-hsform .inputs-list label>span:after,.p-hsform .inputs-list label>span:before{bottom:0;content:"";display:block;margin:auto 0;position:absolute;top:0}.p-hsform .inputs-list label>span:before{background:var(--paper);border-radius:calc(var(--base-size)*4);height:calc(var(--base-size)*20);left:0;width:calc(var(--base-size)*20)}.p-hsform .inputs-list label>span:after{border-bottom:2px solid var(--navy);border-left:2px solid var(--navy);height:calc(var(--base-size)*6);left:calc(var(--base-size)*4);opacity:0;-webkit-transform:translateY(-1px) rotate(-40deg);transform:translateY(-1px) rotate(-40deg);-webkit-transition:all .2s ease;transition:all .2s ease;width:calc(var(--base-size)*12)}.p-hsform .hs_submit{margin-top:calc(var(--base-size)*24);position:relative}.p-hsform .hs_submit:after{border-right:1px solid var(--paper);border-top:1px solid var(--paper);bottom:0;content:"";height:.5em;margin:auto 0;pointer-events:none;position:absolute;right:calc(var(--base-size)*18);top:0;-webkit-transform:rotate(45deg);transform:rotate(45deg);width:.5em}.p-hsform .hs-button{background:var(--jade);color:var(--paper);display:-webkit-box;display:-ms-flexbox;display:flex;padding:calc(var(--base-size)*16) 0;width:100%;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}.p-hsform .hs-form-field+.hs-form-field{margin-top:calc(var(--base-size)*16)}.p-hsform .hubspot-link__container{display:none}.c-selectbox{background:var(--light-gray00);position:relative}.c-selectbox:before{background:var(--border);height:60%;right:calc(var(--base-size)*48);width:1px}.c-selectbox:after,.c-selectbox:before{bottom:0;content:"";margin:auto 0;position:absolute;top:0}.c-selectbox:after{border-bottom:1px solid var(--jade);border-right:1px solid var(--jade);height:calc(var(--base-size)*8);pointer-events:none;right:calc(var(--base-size)*20);-webkit-transform:translateY(-50%) rotate(45deg);transform:translateY(-50%) rotate(45deg);-webkit-transform-origin:center center;transform-origin:center center;width:calc(var(--base-size)*8)}.c-selectbox select{color:var(--gray);display:block;font-size:1.4rem;padding:calc(var(--base-size)*6) calc(var(--base-size)*16);width:100%}.c-card-publication,.p-list-publication{display:-webkit-box;display:-ms-flexbox;display:flex;gap:calc(var(--base-size)*32)}.c-card-publication{background:var(--bg);padding:calc(var(--base-size)*30) calc(var(--base-size)*20)}.c-card-publication__img{width:calc(var(--base-size)*140)}.c-card-publication__img>img{aspect-ratio:140/200;-o-object-fit:contain;object-fit:contain;width:100%}.c-card-publication__txt{width:calc(100% - 170px)}.c-card-publication__txt>:first-child{margin-top:0!important}.c-card-publication__txt>:last-child{margin-bottom:0!important}.c-card-publication__date{color:var(--navy);font-family:var(--font-paragraph-medium);font-size:1.4rem}.c-card-publication__name{color:var(--jade);font-family:var(--font-paragraph-medium);font-size:1.8rem;line-height:1.7;margin-top:calc(var(--base-size)*10)}.c-card-publication__info{font-size:1.4rem;margin-top:calc(var(--base-size)*5)}.c-card-publication__cats{display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap;gap:calc(var(--base-size)*8);margin-top:calc(var(--base-size)*10)}.c-card-publication__cats>li{background:var(--blue);color:var(--paper);font-family:var(--font-paragraph-medium);font-size:1.2rem;padding:calc(var(--base-size)*4) calc(var(--base-size)*5) calc(var(--base-size)*3)}.c-card-publication__link{margin-top:calc(var(--base-size)*5)}.c-link-amzn{display:-webkit-inline-box;display:-ms-inline-flexbox;display:inline-flex;font-size:1.4rem;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;background:-webkit-gradient(linear,left top,left bottom,from(#ff6),to(#fc6));background:-webkit-linear-gradient(#ff6,#fc6);background:linear-gradient(#ff6,#fc6);border:1px solid #c93;border-radius:calc(var(--base-size)*4);-webkit-box-shadow:0 calc(var(--base-size)*2) calc(var(--base-size)*5) 0 hsla(180,5%,84%,.5);box-shadow:0 calc(var(--base-size)*2) calc(var(--base-size)*5) 0 hsla(180,5%,84%,.5);color:#0f1111;cursor:pointer;font-size:1.3rem;outline:0;padding:0 calc(var(--base-size)*11);text-align:center}.c-link-amzn :hover{background:#f7ca00;border-color:#f2c200;-webkit-box-shadow:0 2px 5px 0 hsla(180,5%,84%,.5);box-shadow:0 2px 5px 0 hsla(180,5%,84%,.5)}.c-link-pamphlet{background:var(--gray);border-radius:calc(var(--base-size)*2);display:-webkit-inline-box;display:-ms-inline-flexbox;display:inline-flex;font-size:1.4rem;padding:calc(var(--base-size)*5) calc(var(--base-size)*11) calc(var(--base-size)*4)}.c-link-pamphlet:active,.c-link-pamphlet:link,.c-link-pamphlet:visited{color:var(--paper);cursor:pointer}.c-link-pamphlet:hover{color:var(--paper)}.p-list-area{display:-webkit-box;display:-ms-flexbox;display:flex;width:100%;-webkit-box-orient:vertical;-webkit-box-direction:normal;background:var(--bg);-ms-flex-direction:column;flex-direction:column;gap:calc(var(--base-size)*16);padding:calc(var(--base-size)*60) calc(var(--base-size)*20)}.p-list-area--navy{background:transparent}.c-area__title{color:var(--jade);font-family:var(--font-paragraph-medium);position:relative}.c-area__title:after,.c-area__title:before{background:var(--jade);bottom:0;height:1px;margin:auto 0;position:absolute;right:.8em;top:0;width:.8em}.c-area__title:after{-webkit-transform:rotate(90deg);transform:rotate(90deg);-webkit-transition:all .2s ease;transition:all .2s ease}.c-area__title.is-open:after{-webkit-transform:rotate(0);transform:rotate(0)}.c-area__list>li{margin-top:calc(var(--base-size)*16)}.c-area--liquid .c-area__list>li{font-family:var(--font-paragraph-medium)}.c-prefectures{border-bottom:1px solid var(--border);display:block;padding:calc(var(--base-size)*8) 0;position:relative}.c-prefectures:active,.c-prefectures:link,.c-prefectures:visited{color:var(--navy);cursor:pointer}.c-prefectures:hover{color:var(--navy)}.c-prefectures:after{border-right:1px solid var(--navy);border-top:1px solid var(--navy);bottom:1.2em;content:"";height:.5em;position:absolute;right:.5em;-webkit-transform:rotate(135deg);transform:rotate(135deg);width:.5em}.c-prefectures--white:active,.c-prefectures--white:link,.c-prefectures--white:visited{color:var(--paper);cursor:pointer}.c-prefectures--white:hover{color:var(--paper)}.c-prefectures--white:after{border-color:var(--paper)}.l-page-history{padding-bottom:calc(var(--base-size)*120)}.l-page-history__bread{margin-top:calc(var(--base-size)*16)}.l-page-history__list{margin-top:calc(var(--base-size)*48)}.l-page-history__list-inner{padding:calc(var(--base-size)*20)}.l-search__bread{padding:calc(var(--base-size)*16) 0 0}.l-search__title{margin-top:calc(var(--base-size)*68)}.l-search__list{display:-webkit-box;display:-ms-flexbox;display:flex;margin-top:calc(var(--base-size)*40);-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;gap:calc(var(--base-size)*16)}.l-search__pager{padding:calc(var(--base-size)*60) 0}.c-result-subtitle{color:var(--jade);font-size:2.4rem}.c-item-search{border-bottom:1px solid var(--border);display:block;padding:calc(var(--base-size)*16) 0}.c-item-search__title{font-size:1.6rem}.c-item-search__text{font-size:1.3rem;min-height:1em}.hs-search-results__pagination__link--prev{display:-webkit-box;display:-ms-flexbox;display:flex;height:calc(var(--base-size)*38);width:calc(var(--base-size)*38);-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;background:var(--jade);color:var(--paper);justify-content:center;margin-right:calc(var(--base-size)*7)!important}.hs-search-results__pagination__link--prev:before{color:var(--paper);content:"<"}.hs-search-results__pagination__link--prev .hs-search-results__pagination__link-icon,.hs-search-results__pagination__link--prev svg{display:none}.hs-search-results__pagination__link--next{display:-webkit-box;display:-ms-flexbox;display:flex;height:calc(var(--base-size)*38);width:calc(var(--base-size)*38);-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;background:var(--jade);color:var(--paper);justify-content:center;margin-left:calc(var(--base-size)*7)!important}.hs-search-results__pagination__link--next:before{color:var(--paper);content:">"}.hs-search-results__pagination__link--next .hs-search-results__pagination__link-icon,.hs-search-results__pagination__link--next svg{display:none}.hs-search-results__pagination__link--number{font-family:var(--font-title);font-size:1.8rem;margin-inline:calc(var(--base-size)*10)!important}.hs-search-results__pagination__link--number:active,.hs-search-results__pagination__link--number:link,.hs-search-results__pagination__link--number:visited{color:#717c7d;cursor:pointer}.hs-search-results__pagination__link--number:hover{color:#717c7d}.hs-search-results__pagination__link--active{border:none!important}.hs-search-results__pagination__link--active:active,.hs-search-results__pagination__link--active:link,.hs-search-results__pagination__link--active:visited{color:var(--jade);cursor:pointer}.hs-search-results__pagination__link--active:hover{color:var(--jade)}@media screen and (min-width:720px) and (max-width:1319px){html{font-size:.7575757576vw}:root{--base-size:0.0757575758vw}}@media screen and (min-width:1320px){html{font-size:62.5%}:root{--base-size:1px}}@media screen and (max-width:719px){.u-tbpc,.u-tbpc--flex,.u-tbpc--inline,.u-tbpc--inline-block,.u-tbpc--inline-flex{display:none!important}.u-sp{display:block!important}.u-sp--inline{display:inline!important}.u-sp--inline-block{display:inline-block!important}.u-sp--flex{display:-webkit-box!important;display:-ms-flexbox!important;display:flex!important}.u-sp--inline-flex{display:-webkit-inline-box!important;display:-ms-inline-flexbox!important;display:inline-flex!important}.u-pc,.u-pc--flex,.u-pc--inline,.u-pc--inline-block,.u-pc--inline-flex{display:none!important}.u-sptb{display:block!important}.u-sptb--inline{display:inline!important}.u-sptb--inline-block{display:inline-block!important}.u-sptb--flex{display:-webkit-box!important;display:-ms-flexbox!important;display:flex!important}.u-sptb--inline-flex{display:-webkit-inline-box!important;display:-ms-inline-flexbox!important;display:inline-flex!important}.l-header{background:var(--light-gray50);height:100vh;overflow-x:clip;overflow-y:scroll;-webkit-transform:translateX(100%);transform:translateX(100%);-webkit-transition:all .2s ease;transition:all .2s ease}.is-gMenuOpen .l-header{-webkit-transform:none;transform:none}.l-header__logo{display:-webkit-box;display:-ms-flexbox;display:flex}.l-header__search-pc{display:none}.l-header__nav-wrap{background:var(--light-gray50);padding:calc(var(--base-size)*64) calc(var(--base-size)*20) calc(var(--base-size)*128)}.l-header__cta,.l-header__lang{margin-top:calc(var(--base-size)*32)}.l-header__contact{display:none}.l-header-nav>li>a[target=_blank]:after,.l-header-nav>li>a[target=_blank]:before{display:inline-block}.l-header-nav>li>a[target=_blank]:before{display:none}.l-header-nav>li>a[target=_blank]:after{opacity:1}.l-header-cta,.l-header-lang{-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}.l-header-mega__bg,.l-header-mega__child,.l-mega-pt2__bg{display:none}.l-mega-pt2-inner{position:relative;width:100%}.l-mega-pt2-inner__child{-webkit-box-flex:1;-ms-flex-positive:1;flex-grow:1}.l-mega-pt2-inner__child-title{display:none}.l-header-grand{border-bottom:1px solid var(--border);color:var(--ink);position:relative}.l-header-grand:active,.l-header-grand:link,.l-header-grand:visited{color:var(--ink);cursor:pointer}.l-header-grand:hover{color:var(--ink)}.l-header-grand>a,.l-header-grand>span{pointer-events:none}.l-header-grand:before{border-right:1px solid var(--jade);border-top:1px solid var(--jade);bottom:calc(var(--base-size)*16);content:"";height:calc(var(--base-size)*8);position:absolute;right:calc(var(--base-size)*10);-webkit-transform:rotate(45deg);transform:rotate(45deg);width:calc(var(--base-size)*8)}.l-header-grand--parent:before{-webkit-transform:rotate(135deg);transform:rotate(135deg)}.l-footer__body-pc{display:none}.l-footer-links__link>img{width:100%}.l-footer-links__img-sp{display:block}.l-footer-links__img-pc{display:none}.l-footer-poricy__copy{margin-top:calc(var(--base-size)*24);text-align:center}.p-list-seminar,.p-taxtopics-cat{-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column}.c-support-area dd{border-top:1px solid var(--border)}.l-single-report__related{margin-top:calc(var(--base-size)*32)}.l-single-report-main__kv-seminar{display:none}.c-card-author{-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column}.c-card-author__text-wrap{width:100%}.c-card-author__info-wrap{display:contents}.c-card-author__name,.c-card-author__sns{margin-top:calc(var(--base-size)*9)}.c-card-publication,.p-list-publication{-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column}.c-card-publication{width:100%;-webkit-box-align:center;-ms-flex-align:center;align-items:center}.c-card-publication__txt{margin:30px 0 0;width:100%}.c-area__title{border-bottom:1px solid var(--border);padding:calc(var(--base-size)*8) 0}.c-area__title:after,.c-area__title:before{content:""}.c-area__list{display:none}.c-area__list,.l-search{padding:0 calc(var(--base-size)*20)}}@media screen and (min-width:720px) and (max-width:719px){.u-pc,.u-pc--flex,.u-pc--inline,.u-pc--inline-block,.u-pc--inline-flex,.u-sp,.u-sp--flex,.u-sp--inline,.u-sp--inline-block,.u-sp--inline-flex{display:none!important}.u-tb{display:block!important}.u-tb--inline{display:inline!important}.u-tb--inline-block{display:inline-block!important}.u-tb--flex{display:-webkit-box!important;display:-ms-flexbox!important;display:flex!important}.u-tb--inline-flex{display:-webkit-inline-box!important;display:-ms-inline-flexbox!important;display:inline-flex!important}}@media screen and (min-width:720px){.u-sp,.u-sp--flex,.u-sp--inline,.u-sp--inline-block,.u-sp--inline-flex{display:none!important}.u-tbpc{display:block!important}.u-tbpc--inline{display:inline!important}.u-tbpc--inline-block{display:inline-block!important}.u-tbpc--flex{display:-webkit-box!important;display:-ms-flexbox!important;display:flex!important}.u-tbpc--inline-flex{display:-webkit-inline-box!important;display:-ms-inline-flexbox!important;display:inline-flex!important}.u-sptb,.u-sptb--flex,.u-sptb--inline,.u-sptb--inline-block,.u-sptb--inline-flex{display:none!important}.u-pc{display:block!important}.u-pc--inline{display:inline!important}.u-pc--inline-block{display:inline-block!important}.u-pc--flex{display:-webkit-box!important;display:-ms-flexbox!important;display:flex!important}.u-pc--inline-flex{display:-webkit-inline-box!important;display:-ms-inline-flexbox!important;display:inline-flex!important}.c-heading__lead{display:-webkit-box;display:-ms-flexbox;display:flex;-ms-flex-wrap:wrap;flex-wrap:wrap;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;-ms-flex-line-pack:start;align-content:flex-start}.l-breadcrumb-outer{margin:0 auto;padding:calc(var(--base-size)*16) 0;width:calc(var(--base-size)*1280)}body{padding-top:calc(var(--base-size)*82)}body.body-top{padding-top:0}.l-header-sp,.l-spmenu{display:none}.l-header-sp>.hs_cos_wrapper>a>img{-o-object-fit:contain;object-fit:contain;width:100%}.l-header{background:var(--light-gray00);-webkit-transition:all .2s ease;transition:all .2s ease}.is-headerColorChange:not(.is-megaOpen) .l-header{background:transparent}.l-header__inner{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between}.l-header__logo{height:100%;width:calc(var(--base-size)*315)}.l-header__logo a{-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}.l-header__logo img{height:auto;-o-object-fit:contain;object-fit:contain;width:auto}.l-header__search-sp{display:none}.l-header__nav-wrap{display:-webkit-box;display:-ms-flexbox;display:flex;padding-right:0}.l-header__nav,.l-header__nav>.hs_cos_wrapper{height:100%}.l-header__cta{margin-left:calc(var(--base-size)*55)}.l-header__cta>.hs_cos_wrapper{height:100%}.l-header__lang{margin-left:calc(var(--base-size)*16)}.l-header__lang>.hs_cos_wrapper{height:100%}.l-header__menu-triger{display:none}.is-headerColorChange:not(.is-megaOpen) .l-header__gradient{display:block}.l-header-nav{display:-webkit-box;display:-ms-flexbox;display:flex;height:100%;-webkit-box-align:center;-ms-flex-align:center;align-items:center}.l-header-nav>li{height:100%}.l-header-nav>li>a{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;height:100%;justify-content:center}.l-header-nav>li>a[target=_blank]:after,.l-header-nav>li>a[target=_blank]:before{bottom:0;margin:auto 0;position:absolute;right:0;top:0;-webkit-transition:all .2s ease;transition:all .2s ease}.l-header-cta{height:100%;-webkit-box-align:center;-ms-flex-align:center;align-items:center;gap:calc(var(--base-size)*18)}.is-headerColorChange:not(.is-megaOpen) .l-header-cta>li>a:active,.is-headerColorChange:not(.is-megaOpen) .l-header-cta>li>a:link,.is-headerColorChange:not(.is-megaOpen) .l-header-cta>li>a:visited{color:var(--paper);cursor:pointer}.is-headerColorChange:not(.is-megaOpen) .l-header-cta>li>a:hover{color:var(--jade)}.l-header-lang{height:100%;-webkit-box-align:center;-ms-flex-align:center;align-items:center}.l-header-lang>li{padding:calc(var(--base-size)*2) calc(var(--base-size)*9) calc(var(--base-size)*2) calc(var(--base-size)*8)}.is-headerColorChange:not(.is-megaOpen) .l-header-lang>li>a:active,.is-headerColorChange:not(.is-megaOpen) .l-header-lang>li>a:link,.is-headerColorChange:not(.is-megaOpen) .l-header-lang>li>a:visited{color:var(--paper);cursor:pointer}.is-headerColorChange:not(.is-megaOpen) .l-header-lang>li>a:hover{color:var(--jade)}.l-header-mega,.l-header-mega__parent,.l-header-mega__parent>a{height:100%}.l-header-mega__child{left:0;opacity:0;position:absolute;top:100%;-webkit-transition:all .2s ease;transition:all .2s ease;visibility:hidden}.l-header-mega:hover .l-header-mega__child{opacity:1;visibility:visible}.l-mega-pt1{background:var(--bg);-webkit-transition:all .2s ease;transition:all .2s ease;width:100vw}.l-mega-pt1__inner{padding:calc(var(--base-size)*84) 0;width:calc(var(--base-size)*880)}.l-mega-pt1__list{margin-top:calc(var(--base-size)*32)}.l-mega-search{background:var(--bg);height:calc(100vh - var(--base-size)*95);-webkit-transition:all .2s ease;transition:all .2s ease;width:100vw}.l-mega-pt2{background:#000 -webkit-gradient(linear,left top,left bottom,from(var(--bg)),to(var(--bg))) no-repeat 0/calc(25% + 1px) 100%;background:#000 -webkit-linear-gradient(var(--bg),var(--bg)) no-repeat 0/calc(25% + 1px) 100%;background:#000 linear-gradient(var(--bg),var(--bg)) no-repeat 0/calc(25% + 1px) 100%;height:calc(var(--base-size)*560);padding:0;width:100vw}.l-mega-pt2__inner{height:100%;padding-top:calc(var(--base-size)*84);width:25%}.l-mega-pt2__list{margin-top:0}.l-mega-pt2-list{gap:0;margin-top:calc(var(--base-size)*20)}.l-mega-pt2-inner{padding:calc(var(--base-size)*12) 0 calc(var(--base-size)*12) calc(var(--base-size)*80)}.l-mega-pt2-inner:hover{background:var(--light-gray50)}.l-mega-pt2-inner__title{width:100%}.l-mega-pt2-inner__child{background:var(--light-gray50);height:calc(var(--base-size)*560);left:25%;opacity:0;padding:calc(var(--base-size)*84) 0 calc(var(--base-size)*32) calc(var(--base-size)*80);position:absolute;top:0;-webkit-transition:all .2s ease;transition:all .2s ease;visibility:hidden;width:50%;z-index:2}.l-mega-pt2-inner:hover .l-mega-pt2-inner__child{opacity:1;visibility:visible}.l-mega-pt2-inner__child-list{height:calc(100% - var(--base-size)*64);margin-top:calc(var(--base-size)*32)}.l-header-grand{display:-webkit-box;display:-ms-flexbox;display:flex;padding:0;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}.l-header-grand:hover,.l-header-mega:hover .l-header-grand{color:var(--jade)}.is-headerColorChange:not(.is-megaOpen) .l-header-grand:active,.is-headerColorChange:not(.is-megaOpen) .l-header-grand:link,.is-headerColorChange:not(.is-megaOpen) .l-header-grand:visited{color:var(--paper);cursor:pointer}.is-headerColorChange:not(.is-megaOpen) .l-header-grand:hover{color:var(--jade)}.l-header-grand--img{width:calc(var(--base-size)*30)}.l-header-grand>a,.l-header-grand>span{display:-webkit-box;display:-ms-flexbox;display:flex;height:100%;-webkit-box-align:center;-ms-flex-align:center;align-items:center}.is-headerColorChange:not(.is-megaOpen) .l-header-grand>a,.is-headerColorChange:not(.is-megaOpen) .l-header-grand>span{color:var(--paper)}.l-header-mega:hover .l-header-grand>a,.l-header-mega:hover .l-header-grand>span{color:var(--jade)}.l-header-parent{border-bottom:1px solid var(--border);font-size:1.6rem;padding-bottom:calc(var(--base-size)*16)}.l-header-parent--pt2{background:-webkit-gradient(linear,left top,left bottom,from(var(--border)),to(var(--border))) no-repeat bottom/calc(100% - var(--base-size)*160) 1px;background:-webkit-linear-gradient(var(--border),var(--border)) no-repeat bottom/calc(100% - var(--base-size)*160) 1px;background:linear-gradient(var(--border),var(--border)) no-repeat bottom/calc(100% - var(--base-size)*160) 1px;border-bottom:none;padding-inline:calc(var(--base-size)*80)}.l-header-child-list--pc-row{gap:calc(var(--base-size)*60);-webkit-box-orient:horizontal;-webkit-box-direction:normal;-ms-flex-direction:row;flex-direction:row}.l-header-child-list--pc-column{-ms-flex-wrap:wrap;flex-wrap:wrap;gap:calc(var(--base-size)*24)}.l-header-child-list--pc-column>li{width:calc(50% - var(--base-size)*80/2)}.l-header-child-list>li>a:hover{color:var(--jade)}.c-download-btn:hover:before{opacity:0}.is-headerColorChange:not(.is-megaOpen) .c-download-btn:before{background-image:url(//7490106.fs1.hubspotusercontent-na1.net/hubfs/7490106/raw_assets/public/theme_yap/img/ico-download--white.svg)}.c-download-btn:hover:after{opacity:1}.l-footer{padding:calc(var(--base-size)*120) 0}.l-footer__content{margin:0 auto;width:calc(var(--base-size)*1200)}.l-footer__logo{display:none}.l-footer__body-pc{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between}.l-footer__body-sp{display:none}.l-footer__links{margin-top:calc(var(--base-size)*87)}.l-footer-links{-webkit-box-orient:horizontal;-webkit-box-direction:normal;-ms-flex-direction:row;flex-direction:row;-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}.l-footer-links__link{-webkit-transition:all .2s ease;transition:all .2s ease}.l-footer-links__link:hover{opacity:.6}.l-footer-links__img-sp{display:none}.l-footer-links__img-pc{display:block}.l-footer-poricy__inner{display:-webkit-box;display:-ms-flexbox;display:flex;margin:0 auto;width:calc(var(--base-size)*1200);-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between}.l-footer-porcy-list{gap:calc(var(--base-size)*40)}.l-sticky-cta{display:none}.p-list-seminar{-ms-flex-wrap:wrap;flex-wrap:wrap;gap:calc(var(--base-size)*60)}.p-list-seminar>li{width:calc(33.33333% - var(--base-size)*40)}.c-seminar-cta{display:-webkit-box;display:-ms-flexbox;display:flex;padding:calc(var(--base-size)*60) 0;-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;-webkit-box-align:center;-ms-flex-align:center;align-items:center}.l-insight-report__btn{margin-top:calc(var(--base-size)*80)}.u-margin-seminar{margin-top:calc(var(--base-size)*86)}.l-list-card-taxtopics{-webkit-box-orient:horizontal;-webkit-box-direction:normal;-ms-flex-direction:row;flex-direction:row;-ms-flex-wrap:wrap;flex-wrap:wrap;gap:calc(var(--base-size)*60) calc(var(--base-size)*20)}.l-list-card-taxtopics>li{width:calc(25% - var(--base-size)*15)}.p-taxtopics-cat{-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}.l-content-post{padding:calc(var(--base-size)*16) 0 calc(var(--base-size)*120)}.l-content-post__list{margin-top:calc(var(--base-size)*60)}.l-content-post__bnr,.l-content-post__pager{margin-top:calc(var(--base-size)*120)}.l-content-post__btn{margin-top:calc(var(--base-size)*60)}.l-content-post__seminar-btn,.l-content-post__seminar-cta{margin-top:calc(var(--base-size)*120)}.c-card-taxtopics__img img{aspect-ratio:305/203}.c-date--liquid{font-size:calc((100vw - var(--scroll-bar-width))*.00972)}.c-taxtopics-tag--liquid{gap:calc((100vw - var(--scroll-bar-width))*.00417)}.c-taxtopics-tag--liquid>li{font-size:calc((100vw - var(--scroll-bar-width))*.00833);padding:calc((100vw - var(--scroll-bar-width))*.00556) calc((100vw - var(--scroll-bar-width))*.00347) calc((100vw - var(--scroll-bar-width))*.00486)}.c-btn-primary{display:-webkit-inline-box;display:-ms-inline-flexbox;display:inline-flex}.c-btn-primary--short{padding-left:calc(var(--base-size)*24);padding-right:calc(var(--base-size)*32)}.c-btn-primary--liquid{font-size:calc((100vw - var(--scroll-bar-width))*.01111)}.c-btn-primary--liquid.c-btn-primary--pcw270{width:calc((100vw - var(--scroll-bar-width))*.1875)}.c-btn-primary--liquid.c-btn-primary--short{padding-left:calc((100vw - var(--scroll-bar-width))*.01667);padding-right:calc((100vw - var(--scroll-bar-width))*.02222)}.c-btn-primary--pcw270{padding-left:0;padding-right:0;width:calc(var(--base-size)*270);-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}.c-btn-primary--pcw270,.c-support-area__row{display:-webkit-box;display:-ms-flexbox;display:flex}.c-support-area__row{padding:calc(var(--base-size)*12) 0}.c-support-area dt{padding:0 calc(var(--base-size)*24);-ms-flex-negative:0;flex-shrink:0}.c-support-area dd{border-left:1px solid var(--border);padding:0 calc(var(--base-size)*24)}.l-single-report__body-inner{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between;-webkit-box-align:start;-ms-flex-align:start;align-items:flex-start}.l-single-report__main{width:calc(var(--base-size)*850)}.l-single-report__related{position:sticky;top:calc(var(--base-size)*105);width:calc(var(--base-size)*350)}.l-single-report__related--nosticky{position:static}.l-single-report-main__info{-webkit-box-align:center;-ms-flex-align:center;align-items:center}.l-single-report-main__kv{margin-top:calc(var(--base-size)*44)}.l-single-report-main__date-seminar{margin-top:calc(var(--base-size)*80)}.l-single-report-main__detail,.l-single-report-main__sns-reaction{margin-top:calc(var(--base-size)*44)}.p-list-author>li:not(:first-child){background-size:calc(100% - var(--base-size)*80) 1px}.c-card-author{padding:calc(var(--base-size)*40)}.c-card-author__text-wrap{-webkit-box-flex:1;-ms-flex-positive:1;flex-grow:1}.c-card-author__info-wrap{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between}.c-selectbox{width:calc(var(--base-size)*187)}.p-list-publication{-ms-flex-wrap:wrap;flex-wrap:wrap}.c-card-publication{padding:calc(var(--base-size)*32);width:calc(50% - var(--base-size)*16)}.p-list-area{-ms-flex-wrap:wrap;flex-wrap:wrap;gap:calc(var(--base-size)*60) calc(var(--base-size)*120);height:calc(var(--base-size)*1014);padding:calc(var(--base-size)*80);width:calc(var(--base-size)*1280)}.p-list-area--liquid{gap:calc((100vw - var(--scroll-bar-width))*.04167) calc((100vw - var(--scroll-bar-width))*.08333);height:calc((100vw - var(--scroll-bar-width))*.76875);padding:calc((100vw - var(--scroll-bar-width))*.08333) calc((100vw - var(--scroll-bar-width))*.05556);width:100%}.p-list-area>li{width:calc(var(--base-size)*294)}.p-list-area--liquid>li{width:calc((100vw - var(--scroll-bar-width))*.20417)}.c-area--liquid .c-area__title{font-size:calc((100vw - var(--scroll-bar-width))*.01111)}.c-area--liquid .c-area__list>li{margin-top:calc((100vw - var(--scroll-bar-width))*.01111)}.c-prefectures--liquid{font-size:calc((100vw - var(--scroll-bar-width))*.01111);padding:calc((100vw - var(--scroll-bar-width))*.00556) 0}.c-prefectures--liquid:after{-webkit-transform:rotate(45deg);transform:rotate(45deg)}.l-page-history__list-inner{margin:0 auto;padding:0;width:calc(var(--base-size)*1010)}.l-search{margin-inline:auto;width:calc(var(--base-size)*800)}.l-search__bread{padding:calc(var(--base-size)*16) 0 0}.l-search__pager{padding:calc(var(--base-size)*120) 0}.hs-search-results__pagination__link--prev{margin-right:calc(var(--base-size)*40)!important}.hs-search-results__pagination__link--next{margin-left:calc(var(--base-size)*40)!important}}@media screen and (min-width:720px) and (max-width:880px){.l-header-cta{-webkit-box-orient:vertical;-webkit-box-direction:normal;-ms-flex-direction:column;flex-direction:column;-webkit-box-pack:center;-ms-flex-pack:center;gap:calc(var(--base-size)*8);justify-content:center}}@media screen and (max-width:719px) and (min-width:720px){.l-header-grand:before{bottom:0;margin:auto 0;top:0}}