.procedure {
  margin: 0 0 48px;
}
.procedure .title01 {
  margin: 0 0 32px;
}
.procedure .list .item {
  position: relative;
  padding: 20px 16px 16px;
  border-radius: 10px;
  box-shadow: 0px 0px 4px 0px rgba(0, 0, 0, 0.2509803922);
}
.procedure .list .item:before {
  content: "WHEN";
  position: absolute;
  left: 50%;
  top: 50%;
  transform: translate(-50%);
  margin: -46px 0 0;
  font-size: 56px;
  line-height: 1;
  color: #0B6A4C;
  opacity: 0.2;
}
.procedure .list .item.item02:before {
  content: "WHERE";
}
.procedure .list .item.item03:before {
  content: "WHO";
}
.procedure .list .item.item04:before {
  content: "WHAT";
}
.procedure .list .item.item05:before {
  content: "WHY";
}
.procedure .list .item.item06:before {
  content: "HOW";
}
.procedure .list .item + .item {
  margin: 32px 0 0;
}
.procedure .list .item .img {
  width: 64px;
  margin: 0 auto 24px;
}
.procedure .list .item .em {
  margin: 0 0 12px;
  text-align: center;
  color: #0B6A4C;
  font-weight: 700;
  font-size: 20px;
  line-height: 1;
}
.procedure .list .item .arrow {
  width: 30px;
  margin: 0 auto 20px;
  line-height: 1;
}
.procedure .list .item .text {
  font-size: 14px;
  font-weight: 700;
}
.procedure .list .item .text span {
  display: block;
  font-size: 12px;
  font-weight: 500;
}
@media screen and (min-width: 768px) {
  .procedure {
    margin: 0 0 144px;
  }
  .procedure .list {
    display: grid;
    grid-template-columns: repeat(3, 1fr);
    gap: 32px;
  }
  .procedure .list .item {
    padding: 20px 12px 16px;
  }
  .procedure .list .item:before {
    margin: -46px 0 0;
    font-size: 56px;
  }
  .procedure .list .item + .item {
    margin: 0;
  }
  .procedure .list .item .img {
    width: 68px;
    margin: 0 auto 24px;
  }
  .procedure .list .item .em {
    margin: 0 0 12px;
  }
  .procedure .list .item .text {
    font-size: 16px;
  }
  .procedure .list .item .text span {
    font-size: 14px;
  }
}

.what {
  margin: 0 0 144px;
}
.what .about {
  margin: 0 0 56px;
}
.what .about .img {
  margin: 0 0 32px;
}
.what .about .area-text .text {
  margin: 0 0 24px;
}
.what .about .area-text .detail {
  padding: 32px 24px;
  background: #F8F7F3;
  border-radius: 10px;
}
.what .about .area-text .detail .text {
  margin: 0;
  text-align: center;
  font-size: 16px;
  line-height: 2;
}
.what .about .area-text .detail .text em {
  font-size: 20px;
  font-style: normal;
  color: #0B6A4C;
}
.what .case {
  padding: 56px 12px;
  background: #F8F7F3;
  border-radius: 10px;
}
.what .case .title02 {
  margin: 0 0 48px;
}
.what .case .list {
  margin: 0 0 24px;
}
.what .case .list .item + .item {
  margin: 32px 0 0;
}
.what .case .list .item dl dt {
  padding: 10px 0;
  border-radius: 15px 15px 0 0;
  background: #0B6A4C;
  color: #fff;
  font-size: 12px;
  text-align: center;
}
.what .case .list .item dl dd {
  padding: 24px 8px;
  border-radius: 0 0 15px 15px;
  background: #fff;
  text-align: center;
}
.what .case .list .item dl dd .text {
  font-size: 14px;
}
.what .case .list .item dl dd .text span {
  font-size: 12px;
}
.what .case .desc .text + .text {
  margin: 1em 0 0;
}
@media screen and (min-width: 768px) {
  .what .about {
    display: grid;
    grid-template-columns: repeat(2, 1fr);
    gap: 24px;
    align-items: center;
    margin: 0 0 32px;
  }
  .what .about .img {
    margin: 0;
  }
  .what .about .area-text .text {
    margin: 0 0 48px;
  }
  .what .about .area-text .detail {
    padding: 16px 0 32px;
  }
  .what .about .area-text .detail .text {
    font-size: 20px;
  }
  .what .about .area-text .detail .text em {
    font-size: 32px;
  }
  .what .case {
    padding: 36px 32px 72px;
  }
  .what .case .title02 {
    margin: 0 0 56px;
    font-size: 32px;
  }
  .what .case .list {
    /*
    display: grid;
    grid-template-columns: repeat(2, 1fr);
    gap: 32px;
    */
  }
  .what .case .list .item {
    height: 100%;
  }
  .what .case .list .item + .item {
    margin: 40px 0 0;
  }
  .what .case .list .item dl {
    display: flex;
    flex-direction: column;
    height: 100%;
  }
  .what .case .list .item dl dt {
    padding: 10px 0;
    font-size: 16px;
  }
  .what .case .list .item dl dd {
    display: flex;
    flex-direction: column;
    justify-content: center;
    flex: 1;
    padding: 24px 8px;
  }
  .what .case .list .item dl dd .text {
    font-size: 24px;
  }
  .what .case .list .item dl dd .text span {
    display: block;
    font-size: 16px;
    line-height: 1.5;
  }
  .what .case .desc .text + .text {
    margin: 1em 0 0;
  }
}

.details {
  margin: 0 0 168px;
}
.details .text {
  margin: 0 0 24px;
}
.details .case-list {
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  gap: 12px;
  margin: 0 0 144px;
}
.details .case-list .item {
  display: flex;
  flex-direction: column;
  padding: 16px 12px 48px;
  background: #F8F7F3;
  border-radius: 10px;
}
.details .case-list .item .num {
  color: #0B6A4C;
  font-size: 16px;
  font-weight: 700;
}
.details .case-list .item .img {
  width: 36px;
  margin: 0 auto 32px;
}
.details .case-list .item .title02 {
  margin: 0 0 32px;
  color: #0B6A4C;
  font-size: 16px;
}
.details .case-list .item .text {
  margin: 0;
}
.details .etc {
  padding: 56px 16px;
  background: #F8F7F3;
}
.details .etc .list .item + .item {
  margin: 48px 0 0;
}
@media screen and (min-width: 768px) {
  .details {
    margin: 0 0 168px;
  }
  .details .text {
    margin: 0 0 64px;
  }
  .details .case-list {
    display: grid;
    grid-template-columns: repeat(5, 1fr);
    gap: 16px 24px;
    margin: 0 0 144px;
  }
  .details .case-list .item {
    padding: 16px 4px 48px;
  }
  .details .case-list .item .num {
    font-size: 18px;
  }
  .details .case-list .item .img {
    width: 36px;
    margin: 0 auto 16px;
  }
  .details .case-list .item .title02 {
    margin: 0 0 16px;
    font-size: 16px;
    line-height: 1.6;
    min-height: 3.2em;
    display: flex;
    align-items: center;
    justify-content: center;
  }
  .details .case-list .item .text {
    margin: 0;
    padding: 0 8px;
  }
  .details .etc {
    padding: 56px 16px;
    background: #F8F7F3;
  }
  .details .etc .list .item + .item {
    margin: 48px 0 0;
  }
}/*# sourceMappingURL=inheritance-tax.css.map */