@charset "UTF-8";

.owner-DocHeader {
    margin-top: -20px;
}

.owner-DocHeader img {
    line-height: 1;
    vertical-align: middle;
}

.owner-ContentsIndexContainer_Inner {
    background-color: #fef6f0;
}

.owner-Decree_Title:before {
    content: "●";
}

.owner-Decree_Text {
    margin-left: 0;
}

.owner-Forms dd {
    margin-left: 1.25em;
}

.owner-Forms dd:not(:last-child) {
    margin-bottom: .5em;
}

.owner-FormsTable {
    min-width: 480px;
}

.owner-FormsTable th,
.owner-FormsTable td {
    width: 50%;
}

.owner-FormsTable-2 th{
    width: 15%;
}
.owner-FormsTable-2 td {
    width: 75%;
}

.owner-DocLinks {
    padding-left: 0;
    list-style: none;
}

.owner-FormSendAddress {
    line-height: 1.429;
    color: #333;
    font-size: .875em;
}

.owner-FormSendAddress dt {
    font-weight: bold;
}

.owner-FormSendAddress dt:before {
    content: "＜";
}

.owner-FormSendAddress dt:after {
    content: "＞";
}

.owner-FormSendAddress dd {
    margin-left: 0;
}

.owner-TaxMerit_Item .retire-TaxMerit_Header {
    position: relative;
    margin-top: 0;
    line-height: 1.444;
    color: #0077c2;
    font-size: 1.125em;
    text-align: center;
}

.owner-TaxMerit_Item .retire-TaxMerit_Header img {
    display: block;
    margin: 18px auto 0;
}

.owner-TaxMerit_Item:nth-child(1) img {
    width: 130px;
}

.owner-TaxMerit_Item:nth-child(2) img {
    width: 164px;
}

.owner-TaxMerit_Item:nth-child(3) img {
    width: 154px;
}

.owner-TaxMerit_Item *:last-child {
    margin-bottom: 0;
}

.owner-FAQ div {
    background-color: #fbe8d6;
}

.owner-FAQ .cmn-FAQList_Title, .owner-FAQ button {
    background-color: #fef6f0;
}

.owner-FAQ .cmn-FAQList .cmn-FAQList_TitleContainer .cmn-FAQList_Title button {
    border-bottom-color: #c1cd87;
}

.owner-FAQ .cmn-FAQList_Body[aria-hidden="false"] {
    border-bottom-color: #fbe8d6;
}

.owner-InfoLinks {
    position: relative;
    margin-bottom: 40px;
    padding: 30px 20px 30px 270px;
    background-color: #fdf5f6;
}

.owner-InfoLinks .owner-InfoLinks_Title {
    margin: 0;
    width: 180px;
    font-size: 1rem;
    text-align: center;
}

.owner-InfoLinks .owner-InfoLinks_Title span {
    display: block;
    margin-bottom: 20px;
    border-radius: 17px;
    background-color: #d23843;
    color: #fff;
    font-weight: normal;
    text-align: center;
}

.owner-InfoLinks_List {
    padding-left: 0;
    list-style-type: none;
    line-height: 1.714;
    font-size: .875em;
}

.owner-InfoLinks_List li {
    box-sizing: border-box;
    margin: 10px 10px 0 0;
    padding-left: 18px;
    width: calc(50% - 10px);
    background: url(/common/images/blt_right_01.png) no-repeat left .3em;
}

.owner-InfoLinks_List a {
    text-decoration: none;
}

.owner-InfoLinks_List a:hover, .owner-InfoLinks_List a:active,
.owner-InfoLinks_List a:focus {
    text-decoration: underline;
}
.cmn-Hdg3Pt1.cmn-Hdg3Pt1owner{
    border-left-color: #d13e00;
}
.cmn-Hdg3Pt1.cmn-Hdg3Pt1owner::after{
    border-bottom: 1px dashed #d13e00;
}
@media screen and (min-width: 770px) {
    .owner-DocHeader {
        position: relative;
        overflow: hidden;
        min-width: 1000px;
        height: 226px;
    }

    .owner-DocHeader img {
        position: absolute;
        left: 50%;
        margin-left: -640px;
        max-width: none;
    }

    .owner-ContentsIndexContainer_Inner {
        padding: 20px 0 60px;
        min-width: 1000px;
    }

    .owner-ContentsContainer {
        padding: 60px 0;
    }

    .owner-SectionLv1 {
        margin-bottom: 70px;
    }

    .owner-SectionLv1 > section:not(:last-child) {
        margin-bottom: 35px;
    }

    .owner-AboutIdecoLayout {
        display: -ms-flexbox;
        display: flex;
        -ms-flex-pack: justify;
        justify-content: space-between;
    }

    .owner-AboutIdecoLayout > div {
        width: 48%;
    }


    .owner-FAQ {
        min-width: 1000px;
    }

    .owner-InfoLinks {
        padding: 30px 20px 30px 270px;
    }

    .owner-InfoLinks .owner-InfoLinks_Character {
        position: absolute;
        top: 38px;
        left: 94px;
        width: 111px;
        height: auto;
    }

    .owner-InfoLinks_List {
        display: -ms-flexbox;
        display: flex;
        -ms-flex-wrap: wrap;
            flex-wrap: wrap;
        margin: -10px 0 0;
    }
    .owner-Layout2{
        display: -ms-flexbox;
        display: flex;
        -ms-flex-wrap: wrap;
        flex-wrap: wrap;
		-webkit-box-pack: justify;
		-ms-flex-pack: justify;
		justify-content: space-between;
    }
    .owner-Layout2 .pic_img_1{width: 850px;}
    .owner-Layout2 .pic_img_2{width: 850px;}
    .owner-Layout2 .pic_img_3{width: 500px;}
    
    
    .owner-Layout2_2{
       width: 48%;
    }
}

@media screen and (max-width: 769px) {
    .owner-DocHeader img {
        width: 100%;
    }

    .owner-ContentsIndexContainer_Inner {
        padding: 20px 0;
    }

    .owner-ContentsContainer {
        padding: 20px 0;
    }

    .owner-SectionLv1:not(:last-child) {
        margin-bottom: 40px;
    }

    .owner-SectionLv1 > section:not(:last-child) {
        margin-bottom: 25px;
    }

    .owner-InfoLinks {
        padding: 20px 15px;
    }

    .owner-InfoLinks .owner-InfoLinks_Character {
        display: none;
    }

    .owner-InfoLinks_List {
        margin: 0;
    }
}

@media screen and (min-width: 480px) {
    .owner-TaxMerit {
        display: -ms-flexbox;
        display: flex;
        -ms-flex-pack: justify;
        justify-content: space-between;
    }

    .owner-TaxMerit_Item {
        width: 30%;
    }
}

@media screen and (max-width: 479px) {
    .owner-TaxMerit_Item {
        width: 100%;
    }
}

/*# sourceMappingURL=owner.css.map */

/*------------------------------------------------------------------------------
  elevatezoom
------------------------------------------------------------------------------*/
.pic_img_1 a,
.pic_img_2 a,
.pic_img_3 a{
    display: block;
}

.zoomContainer:hover{
    border: 1px solid #ccc;
    z-index: 10;
}