/* =================================
SP
================================= */

@media screen and (max-width: 767px) {
  /* ================================
  COMMON
  ================================ */

  html,
  body {
    width: 100%;
    overflow-x: hidden;
  }
  
body.is-fixed {
  overflow: hidden;
  height: 100vh;
}

  *,
  *::before,
  *::after {
    box-sizing: border-box;
  }

  img {
    max-width: 100%;
    height: auto;
  }

  .section-inner {
    width: calc(100% - 32px);
  }

  /* ================================
  FV
  ================================ */
  @media screen and (max-width: 767px) {
    .fv {
      border-radius: 0 0 24px 24px;
      background-position: center top;
      overflow: hidden;
    }

    .fv__inner {
      position: relative;
      width: 98%;
      padding: 36px 20px 48px;
      display: block;
    }

    .fv__content {
      position: relative;
      z-index: 2;
      width: 100%;
    }

    .fv__logo {
      width: 90px;
      margin: 0 0 150px;
    }

    .fv__lead {
      font-size: 18px;
      line-height: 1.4;
      text-align: left;
      margin-bottom: 0;
    }

    .fv__title {
      margin-top: 0px;
      font-size: 34px;
      line-height: 1.4;
      text-align: left;
      white-space: nowrap;
    }

    .fv__tag {
      width: 100%;
      max-width: 340px;
      margin-top: 10px;
    }

    .fv__cta {
      width: 100%;
      max-width: 330p;
      margin: 0 auto;
      margin-top: 30px;
      display: block;
    }

    .fv__cta img {
      width: 100%;
    }

    .fv__visual {
      position: absolute;
      top: -50px;
      right: -170px;
      z-index: 1;
      width: 420px;
      margin: 0;
    }

    .fv__visual img {
      width: 100%;
      max-width: none;
    }
  }
  /* ================================
  SCHEME
  ================================ */

  .scheme {
    padding: 45px 0;
  }

  .scheme__inner {
    width: calc(100% - 32px);
    display: block;
  }

  .scheme__title {
    font-size: 24px;
    line-height: 1.5;
    text-align: center;
  }

  .scheme__text {
    margin: 24px 20px 0;
    font-size: 15px;
    line-height: 2;
  }

  .scheme__visual {
    margin-top: 32px;
    text-align: center;
  }

  .scheme__visual img {
    width: 100%;
    max-width: 310px;
    margin: 0 auto;
  }

  .scheme__note {
    margin-top: 16px;
    font-size: 11px;
    font-weight: normal;
  }

  /* ================================
  SECTION TITLE
  ================================ */

  .merit__title,
  .reason__title,
  .faq__title,
  .contact__title {
    font-size: 24px;
    line-height: 1.55;
    word-break: keep-all;
    overflow-wrap: anywhere;
    text-align: center;
  }

  /* ================================
  MERIT
  ================================ */

  .merit {
    padding: 45px 0;
  }

  .merit__inner {
    width: calc(100% - 40px);
  }

  .merit__label {
    width: 160px;
    height: 30px;
    font-size: 14px;
  }

  .merit__grid {
    margin-top: 36px;
    display: grid;
    grid-template-columns: 1fr;
    gap: 48px;
  }

  .meritCard__image {
    width: 160px;
    height: 160px;
  }

  .meritCard__number {
    font-size: 18px;
  }

  .meritCard__title {
    font-size: 24px;
  }

  .meritCard__text {
    margin-top: 16px;
    padding-inline: 20px;
    font-size: 15px;
    line-height: 1.9;
  }

  /* ================================
  TAXSIM
  ================================ */

  .taxsim {
    padding: 45px 0;
  }

  .taxsim__inner {
    width: calc(100% - 32px);
  }

  .taxsim__title {
    font-size: 24px;
    line-height: 1.55;
    word-break: keep-all;
    overflow-wrap: anywhere;
  }

  .taxsim__grid {
    margin-top: 28px;
    grid-template-columns: 1fr;
    gap: 18px;
  }

  .taxCard {
    padding: 26px 22px 24px;
  }

  .taxCard__income {
    padding-bottom: 14px;
    font-size: 20px;
  }

  .taxCard__income .num {
    font-size: 27px;
  }

  .taxCard__income-sub {
    font-size: 15px;
  }

  .taxCard__compare {
    margin-top: 20px;
    gap: 8px;
  }

  .taxCard__col {
    min-width: 0;
  }

  .taxCard__badge {
    width: 72px;
    height: 23px;
    font-size: 12px;
  }

  .taxCard__amount {
    font-size: 15px;
    white-space: nowrap;
  }

  .taxCard__amount .num {
    font-size: 21px;
  }

  .taxCard__arrow {
    border-width: 7px 0 7px 9px;
    margin-top: 26px;
  }

  .taxCard__result {
    margin-top: 20px;
    padding: 13px 6px;
    font-size: 17px;
  }

  .taxCard__result-num .num {
    font-size: 29px;
  }

  .taxsim__disclaimer {
    margin-top: 22px;
    font-size: 10px;
    line-height: 1.65;
    text-align: left;
  }

  /* ================================
  REASON
  ================================ */

  .reason {
    padding: 40px 0;
  }

  .reason__inner {
    width: calc(100% - 32px);
  }

  .reason__grid {
    margin: 0 auto;
    margin-top: 26px;
    display: grid;
    grid-template-columns: 1fr;
    gap: 20px;
  }

  .reasonCard__image {
    width: 100%;
    height: 170px;
    object-fit: cover;
  }

  .reasonCard__body {
    padding: 18px 18px 24px;
  }

  .reasonCard__number {
    font-size: 18px;
  }

  .reasonCard__title {
    margin-top: 10px;
    font-size: 24px;
  }

  .reasonCard__text {
    margin-top: 16px;
    font-size: 15px;
    line-height: 1.9;
  }

  .reason__cta {
    width: 100%;
    max-width: 320px;
    margin: 40px auto 0;
  }

  /* ================================
  VOICE
  ================================ */

  .voice {
    padding: 40px 0;
  }

  .voice__inner {
    width: calc(100% - 32px);
    display: block;
  }

  .voice__title {
    font-size: 28px;
    text-align: center;
  }

  .voice__lead {
    margin-top: 14px;
    text-align: center;
  }

  .voice__grid {
    margin-top: 40px;
    display: grid;
    grid-template-columns: 1fr;
    gap: 32px;
  }

  .voiceCard {
    display: grid;
    grid-template-columns: 64px 1fr;
    gap: 16px;
  }

  .voiceCard__image {
    width: 64px;
    height: 64px;
  }

  .voiceCard__name {
    font-size: 15px;
  }

  .voiceCard__meta {
    font-size: 12px;
  }

  .voiceCard__text {
    margin-top: 10px;
    font-size: 13px;
    line-height: 1.8;
  }

  /* ================================
  FAQ
  ================================ */

  .faq {
    padding: 40px 0 40px;
  }

  .faq__inner {
    width: calc(100% - 32px);
  }

  .faq__list {
    margin-top: 32px;
    display: grid;
    gap: 12px;
  }

  .faqItem {
    padding: 18px 16px;
    border-radius: 8px;
  }

  .faqItem__question {
    font-size: 14px;
    line-height: 1.7;
  }

  .faqItem__answer {
    margin-top: 10px;
    font-size: 12px;
    line-height: 1.9;
  }

  /* ================================
  CONTACT
  ================================ */

  .contact {
    padding: 40px 0 40px;
  }

  .contact__inner {
    width: calc(100% - 32px);
  }

  .contact__lead {
    margin-top: 12px;
    font-size: 12px;
    text-align: center;
  }

  .contactForm {
    margin: 32px 10px 0;
    padding-bottom: 48px;
    border-radius: 16px;
  }

  .contactForm__box {
    padding: 24px 20px;
  }

  .contactForm__row {
    display: grid;
    grid-template-columns: 1fr;
    gap: 12px;
  }

  .contactForm__row + .contactForm__row {
    margin-top: 24px;
  }

  .contactForm__head {
    padding-top: 0;
  }

  .contactForm__label {
    font-size: 14px;
  }

  .contactForm__required {
    width: 40px;
    height: 20px;
    line-height: 20px;
    font-size: 10px;
  }

  .contactForm__content input[type='text'],
  .contactForm__content input[type='tel'],
  .contactForm__content input[type='email'],
  .contactForm__content select {
    width: 100%;
    height: 46px;
    padding: 0 14px;
    font-size: 14px;
  }

  .contactForm__radio {
    display: flex;
    flex-wrap: wrap;
    gap: 16px;
    min-height: auto;
  }

  .contactForm__radio label {
    font-size: 14px;
  }

  .contactForm__radio input[type='radio'] {
    width: 20px;
    height: 20px;
  }

  .contactForm__birthday {
    display: flex;
    gap: 8px;
    flex-wrap: nowrap;
  }

  .contactForm__birthday input {
    width: 66px !important;
  }

  .contactForm__birthday span {
    font-size: 14px;
  }

  .contactForm__note {
    font-size: 11px;
  }

  /* ================================
  SUBMIT
  ================================ */

  .submit {
    width: 85%;
    max-width: 300px;
    margin: 30px auto;
  }

  /* ================================
  FOOTER
  ================================ */

  .footer {
    padding: 48px 0 36px;
  }

  .footer__inner {
    width: calc(100% - 32px);
  }

  .footer__logo {
    width: 90px;
  }

  .footer__license {
    margin-top: 20px;
    font-size: 11px;
    line-height: 1.8;
  }

  .footer__nav {
    margin-top: 20px;
    display: flex;
    flex-direction: column;
    gap: 12px;
  }

  .footer__nav a {
    font-size: 12px;
  }

  .footer__note {
    margin-top: 24px;
    font-size: 10px;
    line-height: 1.9;
  }

  .footer__copy {
    margin-top: 20px;
    font-size: 12px;
  }

  /* ================================
  spCta
  ================================ */

  .spCta {
    position: fixed;
    left: 12px;
    right: 12px;
    bottom: 12px;
    z-index: 9999;

    display: block;

    opacity: 0;
    visibility: hidden;
    transform: translateY(20px);

    transition:
      opacity 0.4s ease,
      visibility 0.4s ease,
      transform 0.4s ease;
  }

  .spCta.is-show {
    opacity: 1;
    visibility: visible;
    transform: translateY(0);
  }

  .spCta__btn {
    display: block;
    border-radius: 12px;
    overflow: hidden;
  }

  .spCta__btn img {
    display: block;
    width: 100%;
    height: auto;
  }

  body {
    padding-bottom: 100px;
  }

  /* ================================
  spCta
  ================================ */

  .fv__rule-fv {
    width: 100%;
  }
}