@charset "utf-8";

:root{
  --navy:      #0D3F6D;
  --navy-deep: #092E50;
  --blue:      #0F75BC;
  --sky:       #56B7DF;
  --ink:       #49545E;
  --mute:      #91A1B1;
  --line:      #EAEFF5;
  --line-2:    #C6D5E2;
  --bg:        #F6F7F8;
  --bg-tint:   #F3F7FB;
  --green:     #1F7A4D;
  --warn:      #C0392B;

  --r:  0 20px 0 0;
  --r-s: 0 12px 0 0;
  --e:  cubic-bezier(.16,1,.3,1);
  --e-in: cubic-bezier(.4,0,.7,.2);
  --t:  .38s var(--e);
  --t-q:.2s  var(--e);

  --sh-1: 0 2px 6px rgba(13,63,109,.06), 0 8px 20px rgba(13,63,109,.06);
  --sh-2: 0 6px 14px rgba(13,63,109,.10), 0 18px 40px rgba(13,63,109,.12);
  --sh-in: inset 0 1px 2px rgba(13,63,109,.06);
}

::selection{ background: #0F75BC; color: #fff; }
::-moz-selection{ background: #0F75BC; color: #fff; }
body{ caret-color: var(--blue); }
* { scrollbar-color: var(--line-2) transparent; scrollbar-width: thin; }
::-webkit-scrollbar{ width: 11px; height: 11px; }
::-webkit-scrollbar-track{ background: transparent; }
::-webkit-scrollbar-thumb{
  background: var(--line-2); border-radius: 6px;
  border: 3px solid #fff; background-clip: padding-box;
}
::-webkit-scrollbar-thumb:hover{ background: #A8BDD1; background-clip: padding-box; }

a:focus-visible, button:focus-visible, input:focus-visible,
select:focus-visible, textarea:focus-visible, [tabindex]:focus-visible{
  outline: 3px solid rgba(15,117,188,.55);
  outline-offset: 3px;
  border-radius: 2px;
}
a:focus:not(:focus-visible), button:focus:not(:focus-visible){ outline: none; }

.i{
  display: inline-block; vertical-align: middle;
  background-color: currentColor;
  -webkit-mask-repeat: no-repeat; mask-repeat: no-repeat;
  -webkit-mask-position: center;  mask-position: center;
  -webkit-mask-size: 100% 100%;   mask-size: 100% 100%;
}

#sub.tax .sel_body .pane .go,
#sub.tax .biz_cta .btn,
.btn_y{
  position: relative; overflow: hidden;
  transition: color var(--t-q), background-color var(--t-q),
              border-color var(--t-q), box-shadow var(--t), transform var(--t-q);
  will-change: transform;
}
#sub.tax .sel_body .pane .go:before,
#sub.tax .biz_cta .btn:before,
.btn_y:before{
  content: ''; position: absolute; inset: 0; z-index: 0;
  background: linear-gradient(100deg, transparent 20%, rgba(255,255,255,.22) 50%, transparent 80%);
  transform: translateX(-120%);
  transition: transform .7s var(--e);
  pointer-events: none;
}
#sub.tax .sel_body .pane .go:hover:before,
#sub.tax .biz_cta .btn:hover:before,
.btn_y:hover:before{ transform: translateX(120%); }

#sub.tax .sel_body .pane .go{
  border-width: 1.5px; box-shadow: var(--sh-1);
  display: inline-flex; align-items: center; gap: 10px;
}
#sub.tax .sel_body .pane .go:after{
  content: ''; width: 15px; height: 15px; margin: 0;
  background-color: currentColor;
  -webkit-mask: url("data:image/svg+xml;utf8,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2.4' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M7 17L17 7M8 7h9v9'/%3E%3C/svg%3E") no-repeat center/100% 100%;
          mask: url("data:image/svg+xml;utf8,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2.4' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M7 17L17 7M8 7h9v9'/%3E%3C/svg%3E") no-repeat center/100% 100%;
  transition: transform var(--t);
}
#sub.tax .sel_body .pane .go:hover{
  background: var(--navy); color: #fff; box-shadow: var(--sh-2); transform: translateY(-2px);
}
#sub.tax .sel_body .pane .go:hover:after{ transform: translate(3px,-3px); }
#sub.tax .sel_body .pane .go:active{ transform: translateY(0); box-shadow: var(--sh-1); }

#sub.tax .biz_cta .btn{ box-shadow: 0 4px 14px rgba(0,0,0,.16); }
#sub.tax .biz_cta .btn:hover{ transform: translateY(-2px); box-shadow: 0 10px 26px rgba(0,0,0,.24); }
#sub.tax .biz_cta .btn:active{ transform: translateY(0); }

#nhead .ask{ position: relative; overflow: hidden; box-shadow: var(--sh-1);
             transition: background-color var(--t-q), box-shadow var(--t), transform var(--t-q); }
#nhead .ask:hover{ transform: translateY(-1px); box-shadow: var(--sh-2); }
#nhead .ask:active{ transform: translateY(0); }

#sub.tax .sel_tab > li > a{
  position: relative; overflow: hidden; border-radius: var(--r-s);
  transition: border-color var(--t-q), box-shadow var(--t), transform var(--t-q);
}
#sub.tax .sel_tab .th{ border-radius: 0; }
#sub.tax .sel_tab .th img{ transition: transform .9s var(--e), filter var(--t); filter: saturate(.85); }
#sub.tax .sel_tab strong{ transition: color var(--t-q), background-color var(--t-q); }

#sub.tax .sel_tab > li > a:hover{ box-shadow: var(--sh-1); transform: translateY(-3px); }
#sub.tax .sel_tab > li > a:hover .th img{ transform: scale(1.06); filter: saturate(1); }
#sub.tax .sel_tab > li > a:hover strong{ color: var(--navy); }

#sub.tax .sel_tab > li.on > a{
  border-color: var(--navy); box-shadow: var(--sh-2); transform: translateY(-3px);
}
#sub.tax .sel_tab > li.on .th img{ filter: saturate(1); }
#sub.tax .sel_tab > li.on > a:before{
  content: ''; position: absolute; z-index: 3; right: 8px; top: 8px;
  width: 22px; height: 22px; border-radius: 50%;
  background: var(--navy) url("data:image/svg+xml;utf8,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='white' stroke-width='3.4' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M4 12.5l5.2 5.2L20 7'/%3E%3C/svg%3E") no-repeat center/13px 13px;
  box-shadow: 0 2px 6px rgba(9,46,80,.4);
  animation: y_pop .42s var(--e) both;
}
@keyframes y_pop{ from{ transform: scale(.4); opacity: 0 } to{ transform: scale(1); opacity: 1 } }

#sub.tax .sel_body .pane.on{ animation: y_swap .5s var(--e) both; }
#sub.tax .sel_kw .kws.on{ animation: y_swap .5s var(--e) .06s both; }
@keyframes y_swap{
  from{ opacity: 0; transform: translateY(14px) }
  to  { opacity: 1; transform: translateY(0) }
}

#sub.tax .sel_kw .kws > li > a,
#sub.tax .kw_list > ul > li a{
  transition: background-color var(--t-q), border-color var(--t-q),
              box-shadow var(--t), transform var(--t-q);
}
#sub.tax .sel_kw .kws > li > a:after{
  content: ''; width: 16px; height: 16px; margin-left: 12px; flex: none;
  background-color: var(--line-2);
  -webkit-mask: url("data:image/svg+xml;utf8,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2.6' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M9 5l7 7-7 7'/%3E%3C/svg%3E") no-repeat center/100% 100%;
          mask: url("data:image/svg+xml;utf8,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2.6' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M9 5l7 7-7 7'/%3E%3C/svg%3E") no-repeat center/100% 100%;
  transition: transform var(--t), background-color var(--t-q);
}
#sub.tax .sel_kw .kws > li > a:hover{ transform: translateY(-2px); box-shadow: var(--sh-1); }
#sub.tax .sel_kw .kws > li > a:hover:after{ transform: translateX(4px); background-color: var(--blue); }
#sub.tax .kw_list > ul > li a:hover{ transform: translateY(-3px); box-shadow: var(--sh-1); }
#sub.tax .kw_list > ul > li a:hover span{ color: var(--ink); }

#sub.tax .biz_mem > ul > li a{ transition: transform var(--t-q); }
#sub.tax .biz_mem .img{ transition: border-color var(--t-q), box-shadow var(--t); }
#sub.tax .biz_mem .img img{ transition: transform .8s var(--e); }
#sub.tax .biz_mem > ul > li a:hover{ transform: translateY(-4px); }
#sub.tax .biz_mem > ul > li a:hover .img{ box-shadow: var(--sh-2); }
#sub.tax .biz_mem > ul > li a:hover .img img{ transform: scale(1.05); }
#sub.tax .biz_mem > ul > li a:hover .nm strong{ color: var(--blue); }
#sub.tax .biz_mem .nm strong{ transition: color var(--t-q); }
#sub.tax .biz_mem .img .loc{ border-radius: 0 0 0 10px; font-size: 14px; padding: 5px 12px; letter-spacing: -.02em; }

#sub.tax .rec_tbl{ font-variant-numeric: tabular-nums; }
#sub.tax .rec_tbl td.num, #sub.tax .rec_tbl th.num{ font-variant-numeric: tabular-nums; }
#sub.tax .rec_tbl tbody tr{ transition: background-color var(--t-q); }
#sub.tax .rec_tbl tbody tr:hover{ background: var(--bg-tint); }
#sub.tax .rec_tbl tbody tr.sum:hover{ background: transparent; }

#sub.tax .biz_nav ul li a{
  transition: color var(--t-q), border-color var(--t-q), font-weight 0s;
  position: relative;
}
#sub.tax .biz_nav ul li a:after{
  content: ''; position: absolute; left: 0; right: 0; bottom: -3px; height: 3px;
  background: var(--blue); transform: scaleX(0); transform-origin: left;
  transition: transform var(--t);
}
#sub.tax .biz_nav ul li.on a:after,
#sub.tax .biz_nav ul li a:hover:after{ transform: scaleX(1); }
#sub.tax .biz_nav ul li.on a,
#sub.tax .biz_nav ul li a:hover{ border-bottom-color: transparent; }

@media (prefers-reduced-motion: reduce){
  *, *:before, *:after{
    animation-duration: .01ms !important; animation-iteration-count: 1 !important;
    transition-duration: .01ms !important; scroll-behavior: auto !important;
  }
  #sub.tax .sel_tab > li > a:hover,
  #sub.tax .sel_tab > li.on > a,
  #sub.tax .biz_mem > ul > li a:hover{ transform: none; }
}


#sub.tax .sel_tab .th{ aspect-ratio: 365 / 485; }
#sub.tax .sel_tab .th img{ object-fit: contain; object-position: center; }

#sub .sub_visual .sv_img img{max-width:none;}

@media all and (max-width: 768px){
  #sub.tax .sel_body .pane .pic{ width: 100%; max-width: 300px; margin: 30px auto 0; }
  #sub.tax .sel_body .pane .pic img{ max-height: none; object-fit: fill; height: auto; }
}

[hidden]{ display: none !important; }

#sub.tax.contact .con01{ margin-bottom: 80px; }

#sub.tax.contact .write ul{ display: flex; flex-wrap: wrap; justify-content: space-between; }
#sub.tax.contact .write ul li{ width: 48.4375%; margin-bottom: 40px; }
#sub.tax.contact .write ul li.line_01{ width: 100%; }
#sub.tax.contact .write ul li strong{
  display: block; font-size: 20px; color: #0D3F6D; margin-bottom: 14px; font-weight: 600;
}
#sub.tax.contact .write input[type="text"],
#sub.tax.contact .write textarea,
#sub.tax.contact .write select{
  display: block; width: 100%; box-sizing: border-box; height: 60px;
  background: #F6F9FB; border: 1px solid #EAEFF5; border-radius: 0;
  font-size: 18px; color: #49545E; font-family: inherit; font-weight: 300;
  padding: 0 20px; transition: border-color .25s, background-color .25s, box-shadow .25s;
}
#sub.tax.contact .write textarea{ height: 265px; padding: 20px; line-height: 32px; resize: vertical; }
#sub.tax.contact .write ::placeholder{ color: #A8BDD1; font-weight: 300; }
#sub.tax.contact .write input:hover,
#sub.tax.contact .write textarea:hover,
#sub.tax.contact .write select:hover{ border-color: #C6D5E2; }
#sub.tax.contact .write input:focus,
#sub.tax.contact .write textarea:focus,
#sub.tax.contact .write select:focus{
  outline: none; border-color: #0F75BC; background: #fff;
  box-shadow: 0 0 0 3px rgba(15,117,188,.14);
}
#sub.tax.contact .write .hint{
  font-size: 16px; font-weight: 300; color: #5F6B77; line-height: 28px;
  margin: -6px 0 16px; word-break: keep-all;
}
#sub.tax.contact .write .opt, #sub.tax.contact .opt{
  margin-left: 7px; font-style: normal; font-size: 15px; font-weight: 400;
  color: #5F6B77; letter-spacing: -.01em;
}
#sub.tax.contact .write .cnt{
  margin-top: 10px; text-align: right; font-size: 15px; color: #5F6B77;
  font-variant-numeric: tabular-nums;
}
#sub.tax.contact .sel_w{ position: relative; }
#sub.tax.contact .sel_w:after{
  content: ''; position: absolute; right: 20px; top: 50%; width: 15px; height: 15px;
  transform: translateY(-50%); pointer-events: none; background-color: #91A1B1;
  -webkit-mask: url("data:image/svg+xml;utf8,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2.6' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M5 9l7 7 7-7'/%3E%3C/svg%3E") no-repeat center/100% 100%;
          mask: url("data:image/svg+xml;utf8,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2.6' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M5 9l7 7 7-7'/%3E%3C/svg%3E") no-repeat center/100% 100%;
}
#sub.tax.contact .write select{ appearance: none; -webkit-appearance: none; padding-right: 48px; cursor: pointer; }

#sub.tax.contact .pickset{ display: flex; flex-wrap: wrap; margin: -6px; }
#sub.tax.contact .pick{ display: block; width: 33.333%; padding: 6px; box-sizing: border-box; cursor: pointer; }
#sub.tax.contact .pick input{ position: absolute; opacity: 0; width: 0; height: 0; }
#sub.tax.contact .pick .box{
  position: relative; display: block; height: 100%; box-sizing: border-box;
  border: 1px solid #EAEFF5; background: #F6F9FB; border-radius: 0 20px 0 0;
  padding: 22px 22px 22px 50px; transition: .3s;
}
#sub.tax.contact .pick .box:before{
  content: ''; position: absolute; left: 20px; top: 25px;
  width: 20px; height: 20px; border-radius: 50%; border: 1px solid #C6D5E2; background: #fff;
  transition: .25s;
}
#sub.tax.contact .pick .box:after{
  content: ''; position: absolute; left: 25.5px; top: 30.5px;
  width: 9px; height: 9px; border-radius: 50%; background: #fff;
  transform: scale(0); transition: transform .3s cubic-bezier(.16,1,.3,1);
}
#sub.tax.contact .pick b{
  display: block; font-size: 18px; font-weight: 600; color: #0D3F6D;
  word-break: keep-all; line-height: 26px; margin-bottom: 6px;
}
#sub.tax.contact .pick i{
  display: block; font-style: normal; font-size: 15px; font-weight: 300;
  color: #5F6B77; word-break: keep-all; line-height: 22px;
}
#sub.tax.contact .pick:hover .box{ background: #fff; border-color: #C6D5E2; }
#sub.tax.contact .pick input:checked ~ .box{ background: #fff; border-color: #0D3F6D; }
#sub.tax.contact .pick input:checked ~ .box:before{ border-color: #0D3F6D; background: #0D3F6D; }
#sub.tax.contact .pick input:checked ~ .box:after{ transform: scale(1); }
#sub.tax.contact .pick input:focus-visible ~ .box{ outline: 3px solid rgba(15,117,188,.55); outline-offset: 2px; }
#sub.tax.contact .fld_field.bad .pickset{ outline: 1px solid rgba(192,57,43,.45); outline-offset: 10px; }

#sub.tax.contact .chipset{ display: flex; flex-wrap: wrap; gap: 10px; }
#sub.tax.contact .chip{ cursor: pointer; }
#sub.tax.contact .chip input{ position: absolute; opacity: 0; width: 0; height: 0; }
#sub.tax.contact .chip span{
  display: block; line-height: 58px; padding: 0 26px; border: 1px solid #EAEFF5;
  background: #F6F9FB; font-size: 17px; color: #49545E; font-weight: 400; transition: .25s;
}
#sub.tax.contact .chip:hover span{ background: #fff; border-color: #C6D5E2; }
#sub.tax.contact .chip input:checked ~ span{ background: #0D3F6D; border-color: #0D3F6D; color: #fff; font-weight: 600; }
#sub.tax.contact .chip input:focus-visible ~ span{ outline: 3px solid rgba(15,117,188,.55); outline-offset: 2px; }

#sub.tax.contact .priv{ margin-top: 40px; }
#sub.tax.contact .priv > strong{ display: block; font-size: 20px; color: #0D3F6D; font-weight: 600; }
#sub.tax.contact .priv .txt{
  border-top: 1px solid #EAEFF5; border-bottom: 1px solid #EAEFF5;
  padding: 30px; margin-top: 14px; background: #fff;
}
#sub.tax.contact .priv .txt p{ font-size: 18px; color: #49545E; line-height: 32px; font-weight: 300; word-break: keep-all; }
#sub.tax.contact .priv .txt p b{ font-weight: 600; color: #0D3F6D; }
#sub.tax.contact .priv .pri_in{ display: flex; align-items: center; gap: 10px; margin-top: 20px; }
#sub.tax.contact .priv .pri_in input{ width: 22px; height: 22px; accent-color: #0D3F6D; cursor: pointer; }
#sub.tax.contact .priv .pri_in label{ font-size: 18px; color: #49545E; font-weight: 300; cursor: pointer; }
#sub.tax.contact .priv.bad{ outline: 1px solid rgba(192,57,43,.45); outline-offset: 10px; }

#sub.tax.contact .err{ display: none; margin-top: 10px; font-size: 16px; color: #C0392B; line-height: 26px; }
#sub.tax.contact .err.on{ display: flex; align-items: flex-start; gap: 7px; }
#sub.tax.contact .err.on:before{
  content: ''; flex: none; width: 17px; height: 17px; margin-top: 5px; background-color: #C0392B;
  -webkit-mask: url("data:image/svg+xml;utf8,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2.2' stroke-linecap='round'%3E%3Ccircle cx='12' cy='12' r='9'/%3E%3Cpath d='M12 7.5v5.5M12 16.4v.2'/%3E%3C/svg%3E") no-repeat center/100% 100%;
          mask: url("data:image/svg+xml;utf8,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='2.2' stroke-linecap='round'%3E%3Ccircle cx='12' cy='12' r='9'/%3E%3Cpath d='M12 7.5v5.5M12 16.4v.2'/%3E%3C/svg%3E") no-repeat center/100% 100%;
}
#sub.tax.contact .bad input,
#sub.tax.contact .bad textarea{ border-color: #C0392B; background: #FEF7F6; }

#sub.tax.contact .b_btn{ text-align: right; margin-top: 60px; }
#sub.tax.contact .b_btn .note{
  display: inline-block; vertical-align: middle; margin-right: 24px;
  font-size: 16px; color: #5F6B77; font-weight: 300; word-break: keep-all;
}
#sub.tax.contact .b_btn .note b{ color: #49545E; font-weight: 600; }
#sub.tax.contact .b_btn a{
  display: inline-block; vertical-align: middle; width: 220px; line-height: 60px;
  background: #0D3F6D; border-radius: 0 30px 0 0; font-size: 20px; color: #fff;
  text-align: center; transition: .7s; cursor: pointer;
}
#sub.tax.contact .b_btn a:hover{ background: #25598A; }

#sub.tax.contact .ct_done{
  margin-top: 40px; padding: 40px; background: #F6F9FB; border: 1px solid #EAEFF5;
  border-radius: 0 30px 0 0;
}
#sub.tax.contact .ct_done > strong{ display: block; font-size: 24px; font-weight: 600; color: #0D3F6D; margin-bottom: 14px; }
#sub.tax.contact .ct_done > p{ font-size: 18px; font-weight: 300; color: #49545E; line-height: 32px; word-break: keep-all; }
#sub.tax.contact .ct_done .b_btn{ margin-top: 30px; text-align: left; }
#sub.tax.contact .ct_done .b_btn a{ width: 180px; line-height: 54px; font-size: 18px; background: #fff; color: #0D3F6D; border: 1px solid #0D3F6D; }
#sub.tax.contact .ct_done .b_btn a:hover{ background: #0D3F6D; color: #fff; }

@media all and (max-width: 960px){
  #sub.tax.contact .write ul li{ width: 100%; margin-bottom: 30px; }
  #sub.tax.contact .pick{ width: 50%; }
  #sub.tax.contact .con01{ margin-bottom: 44px; }
  #sub.tax.contact .con01 .tit .txt{ font-size: 16px; line-height: 30px; }
  #sub.tax.contact .write ul li strong{ font-size: 18px; }
  #sub.tax.contact .write input[type="text"], #sub.tax.contact .write select{ height: 54px; font-size: 16px; }
  #sub.tax.contact .write textarea{ height: 200px; font-size: 16px; line-height: 28px; }
  #sub.tax.contact .priv .txt{ padding: 20px; }
  #sub.tax.contact .priv .txt p, #sub.tax.contact .priv .pri_in label{ font-size: 16px; line-height: 28px; }
  #sub.tax.contact .b_btn{ text-align: center; margin-top: 40px; }
  #sub.tax.contact .b_btn .note{ display: block; margin: 0 0 18px; }
  #sub.tax.contact .b_btn a{ width: 100%; }
}
@media all and (max-width: 560px){
  #sub.tax.contact .pick{ width: 100%; }
  #sub.tax.contact .chipset{ display: block; }
  #sub.tax.contact .chip + .chip{ margin-top: 10px; }
  #sub.tax.contact .chip span{ text-align: center; line-height: 52px; }
}

#main .yeil .inner .m_ask{ margin-top: 54px; text-align: center; }
#main .yeil .inner .m_ask a{
  display: inline-block; min-width: 260px; line-height: 64px; padding: 0 40px;
  background: #0D3F6D; color: #fff; font-size: 20px; font-weight: 600;
  border-radius: 0 30px 0 0; letter-spacing: -.02em;
  box-shadow: 0 6px 18px rgba(13,63,109,.22);
  transition: background-color .3s, box-shadow .35s cubic-bezier(.16,1,.3,1), transform .25s cubic-bezier(.16,1,.3,1);
}
#main .yeil .inner .m_ask a:hover{
  background: #0F75BC; transform: translateY(-2px);
  box-shadow: 0 12px 30px rgba(15,117,188,.32);
}
#main .yeil .inner .m_ask a:active{ transform: translateY(0); }
#main .yeil .inner .m_ask p{
  margin-top: 16px; font-size: 17px; font-weight: 300; color: #6E7A87;
  word-break: keep-all; line-height: 1.6;
}
#main .yeil .inner .m_ask{ transform: translateY(40px); opacity: 0;
  transition: transform 1.2s, opacity 1.2s; transition-delay: 1.4s; }
#main .yeil.active .inner .m_ask{ transform: translate(0); opacity: 1; }

@media all and (max-width: 980px){
  #main .yeil .inner .m_ask{ margin-top: 34px; }
  #main .yeil .inner .m_ask a{ min-width: 0; width: 100%; max-width: 340px; line-height: 56px; font-size: 18px; }
  #main .yeil .inner .m_ask p{ font-size: 15px; margin-top: 12px; }
}

#sub.member_list .mem > ul > li .img{ position: relative; overflow: hidden; background: #F6F9FB; }
#sub.member_list .mem > ul > li .img:before{ content: ''; display: block; padding-top: 125%; }
#sub.member_list .mem > ul > li .img img{
  position: absolute; left: 0; top: 0; width: 100%; height: 100%; object-fit: cover;
  object-position: center top;
}
#sub.member_list .mem > ul > li .img.no_photo,
#sub.tax .biz_mem .img.no_photo{ background: #F6F9FB; }
#sub.member_list .mem > ul > li .img.no_photo:after,
#sub.tax .biz_mem .img.no_photo:after{
  content: '사진 준비 중'; position: absolute; left: 0; top: 50%; transform: translateY(-50%);
  width: 100%; text-align: center; font-size: 15px; color: #A8BDD1; letter-spacing: -.02em;
}


#main .yeil .inner > ul.stat4{ display: flex; justify-content: center; gap: 24px; }
#main .yeil .inner > ul.stat4 > li{
  float: none; width: 296px; margin-right: 0; position: relative;
}
#main .yeil .inner > ul.stat4 > li:nth-child(1){ border-radius: 60px 0 0 0; }
#main .yeil .inner > ul.stat4 > li:last-child{ border-radius: 0 0 60px 0; }
#main .yeil.active .inner > ul.stat4 > li:nth-child(4){
  transform: translate(0); opacity: 1; transition-delay: 0s, 0s, 1.4s, 1.4s;
}
#main .yeil .inner > ul > li > i.icon04{ background: url("data:image/svg+xml;utf8,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20viewBox%3D%270%200%2080%2080%27%20fill%3D%27none%27%20stroke%3D%27%2397A8B9%27%20stroke-width%3D%272.6%27%20stroke-linecap%3D%27round%27%20stroke-linejoin%3D%27round%27%3E%3Cpath%20d%3D%27M10%2018a5%205%200%200%201%205-5h30a5%205%200%200%201%205%205v18a5%205%200%200%201-5%205H24l-9%208v-8a5%205%200%200%201-5-5z%27%2F%3E%3Cpath%20d%3D%27M19%2022h22M19%2030h14%27%2F%3E%3Cpath%20d%3D%27M58%2033h7a5%205%200%200%201%205%205v16a5%205%200%200%201-5%205v7l-8-7H43a5%205%200%200%201-5-5v-8%27%2F%3E%3Cpath%20d%3D%27M48%2045h14M48%2052h9%27%2F%3E%3C%2Fsvg%3E") center center no-repeat; background-size: 80px 80px; }
#main .yeil .inner > ul > li:hover > i.icon04{ background: url("data:image/svg+xml;utf8,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20viewBox%3D%270%200%2080%2080%27%20fill%3D%27none%27%20stroke%3D%27%23E1F3FF%27%20stroke-width%3D%272.6%27%20stroke-linecap%3D%27round%27%20stroke-linejoin%3D%27round%27%3E%3Cpath%20d%3D%27M10%2018a5%205%200%200%201%205-5h30a5%205%200%200%201%205%205v18a5%205%200%200%201-5%205H24l-9%208v-8a5%205%200%200%201-5-5z%27%2F%3E%3Cpath%20d%3D%27M19%2022h22M19%2030h14%27%2F%3E%3Cpath%20d%3D%27M58%2033h7a5%205%200%200%201%205%205v16a5%205%200%200%201-5%205v7l-8-7H43a5%205%200%200%201-5-5v-8%27%2F%3E%3Cpath%20d%3D%27M48%2045h14M48%2052h9%27%2F%3E%3C%2Fsvg%3E") center center no-repeat; background-size: 80px 80px; }

#main .yeil .inner > ul.stat4 > li .go{ position: absolute; inset: 0; z-index: 3; }
#main .yeil .inner > ul.stat4 > li .go .blind{
  position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap;
}
#main .yeil .inner > ul.stat4 > li{ cursor: pointer; }
#main .yeil .inner > ul.stat4 > li > p{ min-height: 27px; word-break: keep-all; padding: 0 14px; }

#main .yeil .inner .stat_note{
  margin-top: 26px; text-align: center; font-size: 16px; color: #8A96A3; font-weight: 300;
  word-break: keep-all; line-height: 1.6;
}

@media all and (max-width: 1416px){
  #main .yeil .inner > ul.stat4{ gap: 16px; }
  #main .yeil .inner > ul.stat4 > li{ width: 260px; }
}
@media all and (max-width: 1216px){
  #main .yeil .inner > ul.stat4{ flex-wrap: wrap; max-width: 660px; margin: 70px auto 0; }
  #main .yeil .inner > ul.stat4 > li{ width: calc(50% - 8px); }
  #main .yeil .inner > ul.stat4 > li:nth-child(2){ border-radius: 0 60px 0 0; }
  #main .yeil .inner > ul.stat4 > li:nth-child(3){ border-radius: 0 0 0 60px; }
}
@media all and (max-width: 980px){
  #main .yeil .inner > ul.stat4 > li{ padding: 34px 0; }
  #main .yeil .inner > ul.stat4 > li > i{ margin-bottom: 22px; }
  #main .yeil .inner > ul.stat4 > li > strong{ font-size: 19px; line-height: 27px; }
  #main .yeil .inner > ul.stat4 > li > p{ font-size: 14px; min-height: 0; }
  #main .yeil .inner .stat_note{ font-size: 14px; margin-top: 18px; padding: 0 20px; }
}
@media all and (max-width: 540px){
  #main .yeil .inner > ul.stat4{ gap: 10px; }
  #main .yeil .inner > ul.stat4 > li{ width: calc(50% - 5px); padding: 26px 0; }
  #main .yeil .inner > ul.stat4 > li > i{ width: 54px; height: 54px; background-size: 54px 54px !important; margin-bottom: 14px; }
  #main .yeil .inner > ul.stat4 > li > strong{ font-size: 16px; line-height: 22px; }
  #main .yeil .inner > ul.stat4 > li > p{ font-size: 12.5px; padding: 0 8px; }
}

#sub.tax [id^="work"], #sub.tax [id^="s"], #sub.member_list [id] { scroll-margin-top: 112px; }
@media all and (max-width: 980px){
  #sub.tax [id^="work"], #sub.tax [id^="s"], #sub.member_list [id] { scroll-margin-top: 80px; }
}



#sub.tax.insight .sub_visual .sv_txt .sv_sub{
  margin-top: 14px; font-size: 18px; font-weight: 300; color: rgba(255,255,255,.85);
  line-height: 1.6; word-break: keep-all; max-width: 620px;
}
#sub.tax.insight .sub_con{ padding-top: 62px; padding-bottom: 110px; }

#sub.tax.insight .nl_filter{
  display: flex; align-items: center; justify-content: space-between; gap: 20px;
  padding-bottom: 20px; border-bottom: 2px solid #0D3F6D; margin-bottom: 34px; flex-wrap: wrap;
}
#sub.tax.insight .nl_cate{ display: flex; flex-wrap: wrap; gap: 8px; }
#sub.tax.insight .nl_cate button{
  min-height: 46px; padding: 0 20px; border: 1px solid #EAEFF5; background: #F6F9FB;
  border-radius: 0 12px 0 0; font-family: inherit; font-size: 16px; color: #49545E;
  cursor: pointer; white-space: nowrap; transition: all .2s;
}
#sub.tax.insight .nl_cate button:hover{ background: #fff; border-color: #91A1B1; color: #0D3F6D; }
#sub.tax.insight .nl_cate li.on button{ background: #0D3F6D; border-color: #0D3F6D; color: #fff; font-weight: 600; }
#sub.tax.insight .nl_cate button:focus-visible{ outline: 3px solid rgba(15,117,188,.55); outline-offset: 2px; }
#sub.tax.insight .nl_cnt{ font-size: 16px; color: #5F6B77; font-weight: 300; white-space: nowrap; }
#sub.tax.insight .nl_cnt b{ color: #0D3F6D; font-weight: 700; font-size: 20px; font-variant-numeric: tabular-nums; }

#sub.tax.insight .nl_rows > li{
  display: flex; gap: 32px; align-items: flex-start;
  padding: 28px 0; border-bottom: 1px solid #EAEFF5;
}
#sub.tax.insight .nl_rows > li:first-child{ border-top: 0; }
#sub.tax.insight .nl_item .ph{
  display: block; flex: none; width: 132px; overflow: hidden; background: #F6F9FB;
  border: 1px solid #EAEFF5; border-radius: 0 16px 0 0; aspect-ratio: 1 / 1;
}
#sub.tax.insight .nl_item.big{ padding: 34px 0 38px; }
#sub.tax.insight .nl_item.big .ph{ width: 380px; aspect-ratio: 380 / 290; border-radius: 0 26px 0 0; }
#sub.tax.insight .nl_item .ph img{
  width: 100%; height: 100%; object-fit: cover; object-position: center 16%;
  transition: transform .8s cubic-bezier(.16,1,.3,1);
}
#sub.tax.insight .nl_item:hover .ph img{ transform: scale(1.045); }
#sub.tax.insight .nl_item .tx{ flex: 1; min-width: 0; padding-top: 4px; }

#sub.tax.insight .nl_item .meta{ display: flex; align-items: center; gap: 8px; flex-wrap: wrap; }
#sub.tax.insight .nl_item .cate{
  display: inline-flex; align-items: center; gap: 7px;
  font-size: 13.5px; font-weight: 600; color: #6E7A87;
}
#sub.tax.insight .nl_item .cate:before{
  content: ""; width: 6px; height: 6px; border-radius: 50%; background: #56B7DF;
}
#sub.tax.insight .nl_item .cate:after{ content: "·"; margin-left: 1px; color: #C6D5E2; }
#sub.tax.insight .nl_item .dt{ font-size: 13.5px; color: #A8BDD1; font-variant-numeric: tabular-nums; }

#sub.tax.insight .nl_item h3{ margin-top: 10px; }
#sub.tax.insight .nl_item h3 a{
  font-size: 21px; font-weight: 700; color: #0D3F6D; line-height: 1.45;
  word-break: keep-all; transition: color .2s;
}
#sub.tax.insight .nl_item.big h3 a{ font-size: 30px; line-height: 1.38; }
#sub.tax.insight .nl_item h3 a:hover{ color: #0F75BC; }
#sub.tax.insight .nl_item .sum{
  margin-top: 11px; font-size: 16px; font-weight: 300; color: #49545E;
  line-height: 1.75; word-break: keep-all; max-width: 780px;
}
#sub.tax.insight .nl_item .who{
  margin-top: 15px; font-size: 15.5px; font-weight: 600; color: #0D3F6D;
}
#sub.tax.insight .nl_item .who em{ font-style: normal; font-weight: 300; color: #5F6B77; margin-left: 5px; }
#sub.tax.insight .nl_item .more{
  display: inline-flex; align-items: center; gap: 7px; margin-top: 13px; min-height: 44px;
  font-size: 15.5px; font-weight: 600; color: #0D3F6D;
  border-bottom: 1px solid #0D3F6D; transition: color .2s, border-color .2s;
}
#sub.tax.insight .nl_item .more:after{
  content: ""; width: 13px; height: 13px; background-color: currentColor;
  transition: transform .35s cubic-bezier(.16,1,.3,1);
  -webkit-mask: url("data:image/svg+xml;utf8,%3Csvg xmlns=%27http://www.w3.org/2000/svg%27 viewBox=%270 0 24 24%27 fill=%27none%27 stroke=%27black%27 stroke-width=%272.4%27 stroke-linecap=%27round%27 stroke-linejoin=%27round%27%3E%3Cpath d=%27M7 17L17 7M8 7h9v9%27/%3E%3C/svg%3E") no-repeat center/100% 100%;
          mask: url("data:image/svg+xml;utf8,%3Csvg xmlns=%27http://www.w3.org/2000/svg%27 viewBox=%270 0 24 24%27 fill=%27none%27 stroke=%27black%27 stroke-width=%272.4%27 stroke-linecap=%27round%27 stroke-linejoin=%27round%27%3E%3Cpath d=%27M7 17L17 7M8 7h9v9%27/%3E%3C/svg%3E") no-repeat center/100% 100%;
}
#sub.tax.insight .nl_item .more:hover{ color: #0F75BC; border-color: #0F75BC; }
#sub.tax.insight .nl_item .more:hover:after{ transform: translate(3px,-3px); }

#sub.tax.insight .nl_none{
  padding: 70px 20px; text-align: center; font-size: 17px; color: #5F6B77; font-weight: 300;
  border: 1px solid #EAEFF5; background: #F6F9FB; border-radius: 0 24px 0 0;
}


@media all and (max-width: 768px){
  #sub.tax.insight .sub_visual .sv_txt .sv_sub{ font-size: 15px; margin-top: 9px; }
  #sub.tax.insight .sub_con{ padding-top: 34px; padding-bottom: 60px; }
  #sub.tax.insight .nl_filter{ margin-bottom: 22px; padding-bottom: 16px; }
  #sub.tax.insight .nl_cate{
    flex-wrap: nowrap; overflow-x: auto; -webkit-overflow-scrolling: touch;
    width: 100%; padding-bottom: 4px; scrollbar-width: none;
  }
  #sub.tax.insight .nl_cate::-webkit-scrollbar{ display: none; }
  #sub.tax.insight .nl_cate button{ font-size: 15px; padding: 0 16px; }
  #sub.tax.insight .nl_cnt{ display: none; }
  #sub.tax.insight .nl_rows > li{ gap: 16px; padding: 20px 0; }
  #sub.tax.insight .nl_item .ph{ width: 96px; }
  #sub.tax.insight .nl_item h3 a{ font-size: 17.5px; }
  #sub.tax.insight .nl_item .sum{ display: none; }
  #sub.tax.insight .nl_item .who{ margin-top: 9px; font-size: 14.5px; }
  #sub.tax.insight .nl_item .more{ margin-top: 6px; font-size: 14.5px; }
  #sub.tax.insight .nl_item.big{ display: block; padding-bottom: 28px; }
  #sub.tax.insight .nl_item.big .ph{ width: 100%; aspect-ratio: 16 / 11; margin-bottom: 18px; }
  #sub.tax.insight .nl_item.big h3 a{ font-size: 22px; }
  #sub.tax.insight .nl_item.big .sum{ display: block; font-size: 15.5px; }
}


.ct3{ max-width: 860px; margin: 0 auto; }

.ct3_tabs{ display: flex; gap: 8px; }
.ct3_tabs > li{ flex: 1 1 0; min-width: 0; margin: 0; line-height: normal; }
.ct3_tabs button{
  width: 100%; cursor: pointer; font-size: 17px; font-weight: 600; color: var(--mute);
  background: #fff; border: 1px solid var(--line); border-bottom: 0;
  border-radius: var(--r-s) var(--r-s) 0 0; padding: 18px 10px;
  transition: var(--t-q); word-break: keep-all;
}
.ct3_tabs button span{ display: block; margin-top: 5px; font-size: 13px; font-weight: 300; }
.ct3_tabs button:hover{ color: var(--navy); border-color: var(--line-2); }
.ct3_tabs button:focus-visible{ outline: 3px solid var(--blue); outline-offset: -3px; }
.ct3_tabs li.on button{ background: var(--navy); border-color: var(--navy); color: #fff; }
.ct3_tabs li.on button span{ color: #A8BDD1; }

.ct3_panel{
  border: 1px solid var(--line); border-radius: 0 0 var(--r-s) var(--r-s);
  padding: 40px 40px 34px; background: #fff;
}
.ct3_panel[hidden]{ display: none !important; }

.ct3_f{ border: 0; padding: 0; margin: 0 0 32px; }
.ct3_f legend{
  position: static; width: auto; height: auto; overflow: visible; clip: auto;
  display: block; visibility: visible; line-height: 1.5;
  font-size: 17px; font-weight: 600; color: var(--navy);
  margin-bottom: 12px; padding: 0;
}
.ct3_f legend .opt{ font-style: normal; font-size: 14px; font-weight: 300; color: var(--mute); margin-left: 6px; }
.ct3_hint{ margin: -4px 0 12px; font-size: 14px; font-weight: 300; color: var(--mute); word-break: keep-all; }
.ct3_hint b{ color: var(--ink); font-weight: 600; }

.ct3_pick{ display: flex; flex-wrap: wrap; gap: 10px 22px; }
.ct3_pick label{ display: flex; align-items: center; gap: 8px; cursor: pointer; font-size: 16px; color: var(--ink); }
.ct3_pick input{ width: 18px; height: 18px; accent-color: var(--blue); flex: none; }
.ct3_via{ gap: 10px 20px; }
.ct3_via label{ font-size: 15px; }

.ct3_btns{ display: flex; flex-wrap: wrap; gap: 8px; }
.ct3_btns button{
  cursor: pointer; font-size: 15px; color: var(--ink); background: #fff;
  border: 1px solid var(--line-2); border-radius: 24px; padding: 11px 18px;
  transition: var(--t-q);
}
.ct3_btns button:hover{ border-color: var(--blue); color: var(--navy); }
.ct3_btns button:focus-visible{ outline: 3px solid var(--blue); outline-offset: 2px; }
.ct3_btns button[aria-pressed="true"]{
  background: var(--navy); border-color: var(--navy); color: #fff; font-weight: 600;
}

.ct3_two{ display: flex; flex-wrap: wrap; gap: 16px; }
.ct3_two legend{ width: 100%; }
.ct3_col{ flex: 1 1 240px; min-width: 0; }
.ct3 .lb{ display: block; font-size: 14px; font-weight: 600; color: var(--ink); margin-bottom: 7px; }
.ct3 input[type=text], .ct3 textarea{
  width: 100%; font-size: 16px; color: var(--ink); padding: 14px 16px;
  background: var(--bg); border: 1px solid transparent; border-radius: var(--r-s);
  transition: var(--t-q); font-family: inherit;
}
.ct3 input[type=text]:focus, .ct3 textarea:focus{
  outline: 0; background: #fff; border-color: var(--blue); box-shadow: var(--sh-in);
}
.ct3 textarea{ min-height: 120px; resize: vertical; height: auto; }
.ct3_cnt{ margin-top: 6px; text-align: right; font-size: 13px; color: var(--mute); }

.ct3_item{
  border: 1px solid var(--line); border-radius: var(--r-s);
  padding: 18px 20px 20px; margin-bottom: 10px; background: #FBFCFD;
}
.ct3_item .hd{ display: flex; align-items: center; margin-bottom: 12px; }
.ct3_item .no{ font-size: 14px; font-weight: 600; color: var(--navy); }
.ct3_item .del{
  margin-left: auto; cursor: pointer; border: 0; background: none;
  color: var(--mute); font-size: 13px; text-decoration: underline; padding: 4px;
}
.ct3_item .del:hover{ color: var(--warn); }
.ct3_item .lb{ margin-top: 14px; }
.ct3_item .ct3_btns{ margin-top: 8px; }
.ct3_item .ct3_btns button{ font-size: 14px; padding: 9px 14px; }
.ct3_add{
  cursor: pointer; font-size: 15px; font-weight: 600; color: var(--navy);
  background: #fff; border: 1px dashed var(--line-2); border-radius: var(--r-s);
  padding: 13px 20px; transition: var(--t-q);
}
.ct3_add:hover{ border-color: var(--blue); color: var(--blue); }

.ct3_agree{ border-top: 1px solid var(--line); padding-top: 26px; }
.ct3_ag{ display: flex; align-items: center; gap: 10px; margin: 10px 0; cursor: pointer; font-size: 15px; color: var(--ink); }
.ct3_ag input{ width: 20px; height: 20px; accent-color: var(--blue); flex: none; }
.ct3_req{ color: #B42318; font-size: 16px; font-weight: 600; margin-left: 3px; }

.tax_news_status{ padding: 28px 0; color: var(--ink); font-size: 16px; line-height: 1.8; }
.tax_news_status[hidden]{ display: none; }
.tax_news_status button, .tax_news_status a{ display: inline-block; margin: 4px 12px 4px 0; color: var(--navy); text-decoration: underline; text-underline-offset: 4px; }
.tax_news_status button:focus-visible, .tax_news_status a:focus-visible{ outline: 3px solid var(--blue); outline-offset: 4px; }
#sub .tax_news_paging ul li a{ width: auto; min-width: 40px; padding: 0 8px; white-space: nowrap; }

.ct3_go{ margin-top: 34px; border-top: 1px solid var(--line); padding-top: 26px; text-align: center; }
.ct3_note{ font-size: 15px; font-weight: 300; color: var(--mute); word-break: keep-all; }
.ct3_note b{ color: var(--navy); font-weight: 600; }
.ct3_btn{
  margin-top: 18px; width: 100%; max-width: 420px; cursor: pointer;
  font-size: 18px; font-weight: 600; color: #fff; background: var(--navy);
  border: 0; border-radius: var(--r-s); padding: 19px 20px; transition: var(--t-q);
}
.ct3_btn:hover{ background: var(--blue); }
.ct3_btn:active{ background: var(--navy-deep); }
.ct3_btn:focus-visible{ outline: 3px solid var(--blue); outline-offset: 3px; }

.ct3_err{
  margin: 0 0 28px; padding: 16px 20px; border-radius: var(--r-s);
  background: #FDF0EF; border: 1px solid #E8B3B0; color: var(--warn); font-size: 15px;
}
.ct3_err[hidden]{ display: none !important; }
.ct3_err b{ font-weight: 700; }
.ct3_err a{ color: var(--warn); font-weight: 600; text-decoration: underline; }
.ct3_err .sep{ margin: 0 7px; color: #D9A6A3; }
.ct3_f.bad legend{ color: var(--warn); }
.ct3 input.bad{ border-color: var(--warn); background: #FDF7F7; }
.ct3_btns.bad button{ border-color: #E8B3B0; }

.ct3_done{
  border: 1px solid var(--line); border-radius: var(--r-s);
  padding: 54px 40px 40px; text-align: center; background: #fff;
}
.ct3_done[hidden]{ display: none !important; }
.ct3_done:focus{ outline: 0; }
.ct3_done .ico{
  width: 58px; height: 58px; margin: 0 auto 18px; border-radius: 50%;
  background: #EAF5EE; border: 1px solid #A9D3BA; position: relative;
}
.ct3_done .ico:after{
  content: ''; position: absolute; left: 21px; top: 15px; width: 14px; height: 24px;
  border: solid var(--green); border-width: 0 3px 3px 0; transform: rotate(45deg);
}
.ct3_done > strong{ display: block; font-size: 26px; font-weight: 600; color: var(--navy); letter-spacing: -1px; }
.ct3_done .lead{ margin-top: 12px; font-size: 17px; font-weight: 300; color: var(--ink); }
.ct3_done .lead b{ color: var(--navy); font-weight: 600; }
.ct3_done dl{ margin: 30px auto 0; max-width: 460px; text-align: left; border-top: 1px solid var(--line); }
.ct3_done dl > div{ display: flex; gap: 14px; border-bottom: 1px solid var(--line); padding: 14px 4px; }
.ct3_done dt{ flex: 0 0 92px; font-size: 15px; font-weight: 300; color: var(--mute); }
.ct3_done dd{ margin: 0; font-size: 16px; font-weight: 600; color: var(--ink); word-break: break-all; }
.ct3_done .again{
  margin-top: 8px; cursor: pointer; font-size: 15px; color: var(--mute);
  background: none; border: 0; text-decoration: underline; padding: 10px;
}
.ct3_done .again:hover{ color: var(--navy); }

@media all and (max-width: 768px){
  .ct3_tabs{ gap: 5px; }
  .ct3_tabs button{ font-size: 14px; padding: 13px 6px; }
  .ct3_tabs button span{ font-size: 11px; }
  .ct3_panel{ padding: 26px 20px 24px; }
  .ct3_f{ margin-bottom: 26px; }
  .ct3_f legend{ font-size: 16px; }
  .ct3_two{ display: block; }
  .ct3_col + .ct3_col{ margin-top: 16px; }
  .ct3_btns button{ font-size: 14px; padding: 10px 14px; }
  .ct3_done{ padding: 40px 22px 30px; }
  .ct3_done > strong{ font-size: 21px; }
  .ct3_done dt{ flex: 0 0 74px; font-size: 14px; }
}

#sub.tax.insight .nl_top{
  display: flex; align-items: center; justify-content: space-between;
  gap: 20px; flex-wrap: wrap; margin-bottom: 22px;
}
#sub.tax.insight .nl_sch{
  display: flex; align-items: stretch; margin-left: auto;
  border: 1px solid var(--line-2); border-radius: var(--r-s);
  background: #fff; transition: var(--t-q); overflow: hidden;
}
#sub.tax.insight .nl_sch:focus-within{ border-color: var(--blue); box-shadow: var(--sh-in); }
#sub.tax.insight .nl_sch input{
  width: 300px; max-width: 52vw; border: 0; background: none; padding: 13px 16px;
  font-family: inherit; font-size: 15px; color: var(--ink); height: auto;
}
#sub.tax.insight .nl_sch input:focus{ outline: 0; }
#sub.tax.insight .nl_sch input::placeholder{ color: #A8BDD1; }
#sub.tax.insight .nl_sch button{
  flex: none; width: 52px; cursor: pointer; border: 0; border-left: 1px solid var(--line);
  background: var(--bg); transition: var(--t-q);
}
#sub.tax.insight .nl_sch button:hover{ background: var(--navy); }
#sub.tax.insight .nl_sch button:focus-visible{ outline: 3px solid var(--blue); outline-offset: -3px; }
#sub.tax.insight .nl_sch .ico{
  display: block; width: 18px; height: 18px; margin: 0 auto; background: var(--navy);
  -webkit-mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 20 20'%3E%3Ccircle cx='8.5' cy='8.5' r='6' fill='none' stroke='%23000' stroke-width='2'/%3E%3Cpath d='M13 13l5 5' stroke='%23000' stroke-width='2' stroke-linecap='round'/%3E%3C/svg%3E") no-repeat center/contain;
  mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 20 20'%3E%3Ccircle cx='8.5' cy='8.5' r='6' fill='none' stroke='%23000' stroke-width='2'/%3E%3Cpath d='M13 13l5 5' stroke='%23000' stroke-width='2' stroke-linecap='round'/%3E%3C/svg%3E") no-repeat center/contain;
}
#sub.tax.insight .nl_sch button:hover .ico{ background: #fff; }

#sub.tax.insight .nl_state{
  margin: -12px 0 24px; padding: 12px 16px; border-radius: var(--r-s);
  background: var(--bg-tint); font-size: 15px; color: var(--ink);
}
#sub.tax.insight .nl_state[hidden]{ display: none !important; }
#sub.tax.insight .nl_pager{display:flex;justify-content:center;align-items:center;gap:20px;margin:32px 0;}
#sub.tax.insight .nl_pager[hidden]{display:none;}
#sub.tax.insight .nl_pager button{min-width:60px;min-height:44px;border:1px solid #ccd3dc;background:#fff;color:#0d3f6d;}
#sub.tax.insight .nl_pager button:disabled{opacity:.4;cursor:default;}
#sub.tax.insight .nl_state b{ color: var(--navy); font-weight: 600; }
#sub.tax.insight .nl_state button{
  margin-left: 10px; cursor: pointer; border: 0; background: none;
  color: var(--mute); font-size: 14px; text-decoration: underline; font-family: inherit; padding: 2px;
}
#sub.tax.insight .nl_state button:hover{ color: var(--navy); }

@media all and (max-width: 768px){
  #sub.tax.insight .nl_top{ display: block; }
  #sub.tax.insight .nl_sch{ margin-top: 12px; }
  #sub.tax.insight .nl_sch input{ width: 100%; max-width: none; }
}

.ct3_zip{ display: flex; gap: 8px; }
.ct3_zip .zip{ flex: 0 1 180px; background: #fff; border-color: var(--line); cursor: default; }
.ct3_zip .findzip{
  flex: none; cursor: pointer; font-family: inherit; font-size: 14px; font-weight: 600;
  color: var(--navy); background: #fff; border: 1px solid var(--navy);
  border-radius: var(--r-s); padding: 0 18px; transition: var(--t-q); white-space: nowrap;
}
.ct3_zip .findzip:hover{ background: var(--navy); color: #fff; }
.ct3_zip .findzip:focus-visible{ outline: 3px solid var(--blue); outline-offset: 2px; }
.ct3_item .road, .ct3_item .detail{ margin-top: 7px; }
@media all and (max-width: 768px){
  .ct3_zip{ flex-wrap: wrap; }
  .ct3_zip .zip{ flex: 1 1 140px; }
  .ct3_zip .findzip{ padding: 12px 16px; }
}

.column_article{ max-width: 920px; margin: 0 auto; }
.column_article[hidden], .column_author[hidden], .column_state[hidden]{ display: none !important; }
.column_head{ padding-bottom: 28px; border-bottom: 1px solid #DCE4EB; }
.column_meta{ display: flex; flex-wrap: wrap; gap: 16px; color: #5F6B77; font-size: 15px; }
.column_meta > span{ color: #0D3F6D; }
.column_head h2{ margin-top: 16px; font-size: 36px; font-weight: 600; line-height: 1.45; color: #0D3F6D; word-break: keep-all; overflow-wrap: anywhere; }
.column_author{ margin-top: 24px; }
.column_author > a, .column_author > span{ display: inline-flex; align-items: center; gap: 14px; font-size: 17px; color: #0D3F6D; }
.column_author img{ display: block; width: 56px; height: 56px; border-radius: 50%; object-fit: cover; object-position: center 16%; }
.column_author em{ display: block; margin-top: 3px; font-size: 14px; font-style: normal; color: #5F6B77; }
.column_body{ padding: 38px 0 50px; color: #384553; font-size: 18px; line-height: 1.9; word-break: keep-all; overflow-wrap: anywhere; }
.column_body p{ white-space: pre-wrap; }
.column_body p + p{ margin-top: 24px; }
.column_state{ padding: 48px 0; text-align: center; font-size: 17px; color: #5F6B77; }
.column_back{ max-width: 920px; margin: 0 auto; text-align: center; border-top: 1px solid #DCE4EB; padding-top: 28px; }
.column_back a{ display: inline-block; min-width: 140px; padding: 13px 24px; border: 1px solid #0D3F6D; color: #0D3F6D; font-size: 17px; }
.column_back a:focus-visible, .column_author a:focus-visible{ outline: 3px solid #0F75BC; outline-offset: 4px; }
@media all and (max-width: 768px){
  .column_head h2{ font-size: 25px; }
  .column_meta{ font-size: 14px; }
  .column_body{ font-size: 16px; padding: 28px 0 36px; line-height: 1.85; }
}
#main .yeil .inner > ul.stat4 > li{ display:flex; flex-direction:column; min-width:0; }
#main .yeil .inner > ul.stat4 > li > p{ font-size:16px; line-height:1.7; padding:0 22px; margin-bottom:22px; }
#main .yeil .inner > ul.stat4 > li .num{ margin-top:auto; }
#main .yeil .inner > ul.stat4 > li > p span{ white-space:nowrap; }
@media (max-width:980px){ #main .yeil .inner > ul.stat4 > li > p{ padding:0; } }
@media (max-width:660px){ #main .yeil .inner > ul.stat4 > li > p{ font-size:13px; line-height:1.6; } #main .yeil .inner > ul.stat4 > li{ margin-bottom:0; } }
@media (max-width:540px){ #main .yeil .inner > ul.stat4 > li > p span{ white-space:normal; } }