/* 旧テーマ vs_newspicks の style_2025.css をそのまま取り込んだもの（2026-10-19 取得）。
   画像の参照先だけ、このファイルから見た相対パスに直してある。
   中身は手で編集しないこと。作り直しは _生成元/build_legacy_css.py。
   読み込みは inc/legacy.php。旧ページ（page-empty 系）でだけ使う。 */
/*
	Theme Name:vs newspicks 2025
*/

/******************** 2025topPC ********************/

#home2025.vsnpick-wrap {
    width: 100%;
    background-color: #fff;
}

#home2025.vsnpick-wrap .home-main-link-img {
    background-color: #007bff;
    position: relative;
}

#home2025.vsnpick-wrap .home-main-link-img .container {
    width: 100%;
    display: block;

}

#home2025.vsnpick-wrap .home-main-link-img .container .home-img {
    display: flex;
    max-width: 65%;
    z-index: 0;
    padding-bottom: 40px;
    margin: 0 auto;
    position: relative;
}

#home2025.vsnpick-wrap .home-main-link-img .container .home-img .privilegeBnr {
    position: absolute;
    top:340px;
    left: 100px;
    width: 320px;
}

#home2025.vsnpick-wrap .home-main-link-img .container .home-img > div {
    width: 50%;
    display: block;
}

#home2025.vsnpick-wrap .home-main-link-img .container .home-img img {
    width: 100%;
    display: block;
}

#home2025.vsnpick-wrap .home-main-link-img > ul {
    display: flex;
    justify-content: space-between;
    z-index: 2;
    position: absolute;
    bottom: 20px;
    margin: 0 auto;
    left: 0;
    right: 0;
    width: 70%;
}

#home2025.vsnpick-wrap .home-main-link-img > ul li {
    width: auto;
}

#home2025.vsnpick-wrap .home-main-link-img > ul li img {
    height: 120px;
    max-width: 100%;
}

#home2025.vsnpick-wrap .vsnpick-main.vsnpick-index.vsnpick-home {
    max-width: 100%;
}

#home2025.vsnpick-wrap .vsnpick-main,#home2025.vsnpick-wrap .vsnpick-main .container {
    display: block;
    margin: 0 5%;
    width: 90%;
    max-width: 2000px;
    }

#home2025.vsnpick-wrap section.content h2 {
    font-weight: bold;
    font-size: 50px;
    text-align: center;
    position: relative;
}

#home2025.vsnpick-wrap section.content h2.h2Small {
    font-size: 40px;
}

#home2025.vsnpick-wrap section.content h2 span {
    display: inline-block;
    border-bottom: 8px solid #f4a261;
    padding: 10px 20px 14px ;
    max-width: 1100px;

}

#home2025.vsnpick-wrap section.content h2:before,
#home2025.vsnpick-wrap section.content h2:after {
 content: "";
 position: absolute;
}

#home2025.vsnpick-wrap section.content h2:before {
    display: block;
    background-image: url(../../../../vs_newspicks/images/2025top/img_top013.png);
    width: 83px;
    height: 52px;
    background-size: contain;
    background-repeat: no-repeat;
    bottom:-20px;
    margin: auto;
    left: 0;
    right: 0;
}

#home2025.vsnpick-wrap .worriesBox {
max-width: 1100px;
margin: 0 auto;
}

#home2025.vsnpick-wrap .worriesBox dl {
    display: flex;
    flex-wrap: wrap;
}

#home2025.vsnpick-wrap .worriesBox dl > div {
    display: flex;
    flex-wrap: wrap;
    width: 350px;
    min-width: 30%;
    margin:105px 0 0 25px;
    padding: 10px;
    border-bottom: 4px solid #1b365d;
    border-top: 4px solid #1b365d;
    border-right: 1px solid #DAE4F4;
    border-left: 1px solid #DAE4F4;
    background-color: #f5f7fa;
    align-content: space-between;
    position: relative;
}

#home2025.vsnpick-wrap .worriesBox dl > div:after {
    content: "";
    display: block;
    background-image: url(../../../../vs_newspicks/images/2025top/img_top012.png);
    width: 109px;
    height: 137px;
    background-size: contain;
    background-repeat: no-repeat;
    top:-20px;
    margin: auto;
    left: -20px;
    position: absolute;

}

#home2025.vsnpick-wrap .worriesBox dl > div:nth-of-type(1),
#home2025.vsnpick-wrap .worriesBox dl > div:nth-of-type(4){
    margin-left: 0;
}

#home2025.vsnpick-wrap .worriesBox dl > div a {
    display: flex;
    flex-wrap: wrap;
    align-content: space-between;

}

#home2025.vsnpick-wrap .worriesBox dl > div a dt {
    font-weight: bold;
    font-size: 28px;
    color: #000;
    text-decoration: none;
    padding: 0 0 10px 100px;
    line-height: 1.4;
    min-height: 6em;
}

#home2025.vsnpick-wrap .worriesBox dl > div a:-webkit-any-link {
    text-decoration: none;
}

#home2025.vsnpick-wrap .worriesBox dl > div a dd img {
    border: 1px solid #1b365d;
    display: block;
}



#home2025.vsnpick-wrap .allcontBox {
    display: flex;
    flex-wrap: wrap;
    justify-content: center;
    width: 95%;
    max-width: 1100px;
    margin: 0 auto 40px;
}

#home2025.vsnpick-wrap .allcontBox .allcontChild {
    margin: 0 40px 20px 0;
    width: 45%;
}

#home2025.vsnpick-wrap .allcontBox .allcontChild:nth-of-type(2n) {
    margin: 0 0 20px 0;
}

#home2025.vsnpick-wrap .allcontBox .allcontChild h3 {
    margin: 0 0 0.6em 0;
    padding-left: 16px;
    width: 100%;
    border-bottom:2px solid #f4a261;
}

#home2025.vsnpick-wrap .allcontBox .allcontChild ul li {
    position: relative;
    padding-left: 16px;
}

#home2025.vsnpick-wrap .allcontBox .allcontChild ul li:before {
    content: "";
    position: absolute;
    background: #f4a261;
    height: calc(tan(60deg) * 6px / 2);
    width: 6px;
    clip-path: polygon(0 0, 100% 50%, 0 100%);
    margin: auto;
    top:0.5em;
    left: 0.1em;
}




#home2025 .privilege {
    background-color: #153167;
    padding-top: 2em;
    padding-bottom: 2em;
    position: relative;
    max-width: 1320px;
    margin: 40px auto 0;
}

#home2025 .tokuten {
    position: relative;
    z-index: 0;
}

#home2025 .tokuten:before {
    content: "";
    display: block;
    width: 330px;
    height: 500px;
    position: absolute;
    top: -5em;
    left: 0;
    background-image: url(../../../../../uploads/2022/09/img_privilege_top.png);
    background-repeat: no-repeat;
    background-size: contain;
    z-index: 2;
}

#home2025 .privilege h2 {
    text-align: center;
    margin: 60px auto 0;
}

.vsnpick-main .post-content #home2025 .tokuten>h2,.vsnpick-main .post-content #home2025 #entMethod>h2 {
    text-align: center;
    padding: 0;
    margin-bottom: 2em;
    position: relative;
    z-index: 0
}

#home2025 .tokuten>h2 span,.vsnpick-main .post-content #home2025 #entMethod>h2 span {
    color: #153167;
    background-color: #f5fc23;
    font-weight: 400;
    padding: .4em 1.6em;
    line-height: 1;
    text-align: center;
    font-size: 210%;
    display: inline-block;
    border-radius: .5em
}

.vsnpick-main .post-content #home2025 #entMethod>h2:before {
    background-image: url(../../../../../uploads/2023/02/POP13.png);
    content: "";
    display: block;
    position: absolute;
    bottom: -4.5em;
    left: 4em;
    width: 7em;
    height: 10em;
    background-repeat: no-repeat;
    background-size: contain
}

#home2025 .tokuten>dl {
    display: flex;
    flex-wrap: wrap;
    justify-content: space-between;
    max-width: 1160px;
    margin: 40px auto 0;
    z-index: 2;
    position: relative
}

#home2025 .tokuten>dl div.cover {
    width: 31%;
    box-sizing: border-box;
    margin: 0 0 3em;
    background-color: #fff;
    border-radius: .8em;
    display: flex;
    flex-direction: column
}


#home2025 .tokuten>dl div.cover.none {
    width: 31%;
    box-sizing: border-box;
    margin: 0 0 3em;
    background-color: #153167;
    border-radius: .8em;
    display: flex;
    flex-direction: column
}


#home2025 .tokuten>dl div.cover div {
    padding: 1.8em .6em 10em;
    background-repeat: no-repeat;
    background-position: center 92%;
    background-size: 55%;
    position: relative;
    height: 100%
}

#home2025 .tokuten>dl div.cover:nth-of-type(1) div {
    background-image: url(../../../../../uploads/2022/09/img_privilege01.png)
}

#home2025 .tokuten>dl div.cover:nth-of-type(2) div {
    background-image: url(../../../../../uploads/2022/09/img_privilege02.png);
    background-size: 40%
}

#home2025 .tokuten>dl div.cover:nth-of-type(3) div {
    background-image: url(../../../../../uploads/2022/09/img_privilege03.png)
}

#home2025 .tokuten>dl div.cover:nth-of-type(4) div {
    background-image: url(../../../../../uploads/2022/09/img_privilege04.png)
}

#home2025 .tokuten>dl div.cover:nth-of-type(5) div {
    background-image: url(../../../../../uploads/2022/09/img_privilege05.png);
    background-size: 40%
}

#home2025 .tokuten>dl div.cover:nth-of-type(6) div {
    background-image: url(../../../../../uploads/2022/09/img_privilege06.png)
}

#home2025 .tokuten>dl div.cover:nth-of-type(7) div {
    background-image: url(../../../../../uploads/2022/12/img_privilege07.png);
    background-size: 50%;
    padding: 1.8em .6em 7.5em
}

#home2025 .tokuten>dl div.cover:nth-of-type(8) div {
    background-image: url(../../../../../uploads/2023/05/img_privilege08.png)
}

#home2025 .tokuten>dl div.cover {
    text-decoration: none;
    color: inherit;
    display: block
}

#home2025 .tokuten>dl div.cover div dt {
    width: 6em;
    background-color: #153167;
    color: #f5fc23;
    padding: .2em 1em .1em;
    text-align: center;
    margin: 0 auto .6em;
    font-size: 210%;
    border-radius: .5em;
    font-weight: 700;
    line-height: 1
}

#home2025 .tokuten>dl div.cover div dd> ul {
    list-style: none;
    font-size: 120%;
    margin: 1em auto;
    width: 80%;
}

#home2025 .tokuten>dl div.cover div dd> ul li {
    text-align: center;
    list-style: none;
}

#home2025 .tokuten>dl div.cover div dd> ul li.tal {
    text-align: left;
}

#home2025 .tokuten>dl div.cover div dd> ul li a,#home2025 .tokuten>dl div.cover div dd> p a {
    color: #000;
}


#home2025 .tokuten>dl div.cover div dd>p {
    text-align: center
}

#home2025 .tokuten>dl div.cover div dd>p:nth-of-type(1) {
    font-size: 150%;
    line-height: 1.4
}

#home2025 .tokuten>dl div.cover:nth-of-type(2) div dd>p:nth-of-type(1),#home2025 .tokuten>dl div.cover:nth-of-type(4) div dd>p:nth-of-type(1),#home2025 .tokuten>dl div.cover:nth-of-type(5) div dd>p:nth-of-type(1),#home2025 .tokuten>dl div.cover:nth-of-type(7) div dd>p:nth-of-type(1),#home2025 .tokuten>dl div.cover:nth-of-type(8) div dd>p:nth-of-type(1) {
    margin-bottom: .4em
}

#home2025 .tokuten>dl div.cover:nth-of-type(7) div dd>p:nth-of-type(2) {
    margin-bottom: 1.5em
}

#home2025 .tokuten>dl div.cover:nth-of-type(8) div dd>p:nth-of-type(2) {
    margin-bottom: 3em
}

#home2025 .tokuten>dl div.cover div dd>p:nth-of-type(2) {
    font-size: 210%;
    font-weight: 700;
    line-height: 1.4
}

#home2025 .tokuten>dl div.cover:nth-of-type(3) div dd>p:nth-of-type(2),#home2025 .tokuten>dl div.cover:nth-of-type(6) div dd>p:nth-of-type(2),#home2025 .tokuten>dl div.cover:nth-of-type(7) div dd>p:nth-of-type(2),#home2025 .tokuten>dl div.cover:nth-of-type(8) div dd>p:nth-of-type(2) {
    font-size: 150%
}

#home2025 .tokuten>p {
    color: #fff;
    font-size: 180%;
    font-weight: 700;
    text-align: center
}

#home2025 .privilege>p.entBtn {
    margin: 0 auto;
    text-align: center;
    position: relative;
    display: flex;
    flex-wrap: nowrap;
    justify-content: center;
    padding-bottom: 20px;
}

#home2025 .privilege>p.entBtn a:nth-of-type(1) {
    max-width: 18%;
    margin: 0 20px 0 0 ;
}

#home2025 .privilege>p.entBtn a:nth-of-type(2) {
    margin: 0 180px 0 0 ;
}

#home2025 .privilege>p.entBtn img {
    margin: 0 auto;
    max-width: 660px;
}

#home2025 .privilege>p.entBtn a:nth-of-type(1) img {
    max-width: 100%;
}

#home2025 .privilege>p.entBtn img.sponly {
    display: none
}

#home2025 .privilege>p.entBtn:before {
    content: "";
    display: block;
    background-image: url(../../../../../uploads/2022/12/img_privilege_bottom.png);
    background-repeat: no-repeat;
    background-size: contain;
    width: 300px;
    height: 220px;
    position: absolute;
    top: -44px;
    right: 30px
}

#home2025 .privilegeDetail {
    background-color: #d5e5f5;
    padding: 2em 0
}

#home2025 .privilegeDetail>.pdChild {
    width: 965px;
    margin: 0 auto 8em;
    background-color: #fff;
    border-radius: .8em
}

#home2025 .privilegeDetail>.pdChild#pdChild02 {
    padding-bottom: 2em
}

#home2025 .privilegeDetail>.pdChild>p {
    padding: 1em 3em
}

#home2025 .privilegeDetail>.pdChild>p.mainTxt {
    font-size: 220%;
    text-align: center;
    font-weight: 700
}

#home2025 .privilegeDetail>.pdChild>p.supTxt {
    font-size: 160%
}

#home2025 .privilegeDetail>.pdChild>p.imgIcon,#home2025 .privilegeDetail>.pdChild>.pdChildImg {
    text-align: center;
    margin: 1em auto
}

#home2025 .privilegeDetail>.pdChild .imgIcon img,#home2025 .privilegeDetail>.pdChild .pdChildImg img {
    text-align: center;
    margin: 1em auto;
    position: relative
}

#home2025 .privilegeDetail>.pdChild#pdChild02>.imgIcon,#home2025 .privilegeDetail>.pdChild#pdChild03>.imgIcon,#home2025 .privilegeDetail>.pdChild#pdChild04>.imgIcon,#home2025 .privilegeDetail>.pdChild#pdChild05>.imgIcon,#home2025 .privilegeDetail>.pdChild#pdChild06>.imgIcon,#home2025 .privilegeDetail>.pdChild#pdChild07>.imgIcon {
    width: 30%;
    margin: 0 auto;
    padding: 0
}

#home2025 .privilegeDetail>.pdChild#pdChild03>.imgIcon.pdChildlast,#home2025 .privilegeDetail>.pdChild#pdChild06>.imgIcon.pdChildlast,#home2025 .privilegeDetail>.pdChild#pdChild07>.imgIcon.pdChildlast {
    width: 50%;
    padding: 0 0 2em
}

#home2025 .privilegeDetail>.pdChild#pdChild04>.imgIcon.pdChildlast {
    width: 60%;
    padding: 0 0 2em
}

#home2025 .privilegeDetail>.pdChild>ul.imgIcon {
    list-style: none;
    display: flex;
    width: 60%;
    margin: 0 auto;
    justify-content: space-between
}

#home2025 .privilegeDetail>.pdChild>ul.imgIcon li {
    width: 40%
}

#home2025 .privilegeDetail>.pdChild .pdChildImg {
    position: relative
}

#home2025 .privilegeDetail>.pdChild#pdChild01 .pdChildImg {
    width: 80%
}

#home2025 .privilegeDetail>.pdChild#pdChild01 .pdChildImg:before,#home2025 .privilegeDetail>.pdChild#pdChild01 .pdChildImg:after {
    content: "";
    display: block;
    position: absolute;
    background-size: contain;
    background-repeat: no-repeat
}

#home2025 .privilegeDetail>.pdChild#pdChild01 .pdChildImg:before {
    background-image: url(../../../../../uploads/2022/09/img_privilege-detail03_left.png);
    width: 200px;
    height: 310px;
    top: 30%;
    left: -60px;
    z-index: 1
}

#home2025 .privilegeDetail>.pdChild .supTxtBox {
    margin: 1.6em;
    padding: 1.6em;
    border: 4px dotted #153167;
    border-radius: .4em
}

#home2025 .privilegeDetail>.pdChild#pdChild01 .supTxtBox>p:nth-of-type(1) {
    font-size: 130%;
    font-weight: 700
}

#home2025 .privilege p.sponly {
    display: none
}

#home2025 .privilegeDetail>.pdChild#pdChild05 .supTxtBox {
    border-color: #9ac77b
}

#home2025 .privilegeDetail>.pdChild .supTxtBox h4 {
    font-size: 160%;
    font-weight: 700;
    color: #f28a2e;
    padding: 0 0 0 1.2em;
    position: relative;
    margin-top: 0
}

#home2025 .privilegeDetail>.pdChild .supTxtBox h4:before,#home2025 .privilegeDetail>.pdChild .titleTxt:before {
    content: "";
    display: block;
    background-color: #f28a2e;
    border-radius: 1em;
    position: absolute;
    width: 1em;
    height: 1em;
    top: 0;
    left: 0
}

#home2025 .privilegeDetail>.pdChild#pdChild02 .supTxtBox:nth-of-type(1) .pdChildImg:after,#home2025 .privilegeDetail>.pdChild#pdChild02 .supTxtBox:nth-of-type(2) .pdChildImg:after {
    content: "";
    display: block;
    position: absolute;
    background-repeat: no-repeat;
    background-size: contain
}

#home2025 .privilegeDetail>.pdChild#pdChild02 .supTxtBox:nth-of-type(1) .pdChildImg:after {
    background-image: url(../../../../../uploads/2022/09/img_masu01_left.png);
    width: 245px;
    height: 270px;
    top: -15%;
    right: -230px
}

#home2025 .privilegeDetail>.pdChild#pdChild02 .supTxtBox:nth-of-type(2) .pdChildImg:after {
    background-image: url(../../../../../uploads/2022/09/img_masu01_right.png);
    width: 231px;
    height: 290px;
    top: 50%;
    left: -230px
}

#home2025 .privilegeDetail>.pdChild#pdChild01 .pdChildImg:after {
    background-image: url(../../../../../uploads/2022/09/img_privilege-detail03_right.png);
    width: 387px;
    height: 304px;
    top: 60%;
    right: -220px
}

#home2025 .privilegeDetail>.pdChild .titleTxt {
    font-size: 200%;
    position: relative;
    color: #153167;
    font-weight: 700;
    padding: 0 0 .6em 2.4em
}

#home2025 .privilegeDetail>.pdChild .titleTxt:before {
    background-color: #153167;
    left: 1em;
    top: .3em
}

#home2025 .introBtn {
    text-align: center
}

#home2025 .introBtn a {
    padding: .6em 1em;
    color: #fff;
    background-color: #153167;
    display: inline-block;
    font-size: 160%;
    border-radius: .4em;
    text-decoration: none
}


#home2025 #entMethod {
    background-color: #153167;
    padding: 4em 2em;
    max-width: 1320px;
    margin: 0 auto;
}

#home2025 #entMethod>p {
    color: #fff;
    font-size: 160%;
    padding: 0 3em
}

#home2025 #entMethod>p span {
    color: #f5fc23;
    font-weight: 700
}


#home2025 #entMethod>h2 {
    text-align: center;
    padding: 0;
    margin-bottom: 2em;
    position: relative;
    z-index: 0
}
#home2025 #entMethod>h2 span {
    color: #153167;
    background-color: #f5fc23;
    font-weight: 400;
    padding: .4em 1.6em;
    line-height: 1;
    text-align: center;
    font-size: 210%;
    display: inline-block;
    border-radius: .5em
}

#home2025 #entMethod>h2:before {
    background-image: url(../../../../../uploads/2023/02/POP13.png);
    content: "";
    display: block;
    position: absolute;
    bottom: -4.5em;
    left: 4em;
    width: 7em;
    height: 10em;
    background-repeat: no-repeat;
    background-size: contain
}


#home2025 .privilegeDetail>.pdChild#pdChild05 .supTxtBox {
    position: relative;
    background-image: url(../../../../../uploads/2022/09/img_pdChild05.png);
    background-repeat: no-repeat;
    background-size: contain;
    background-position: center 92%
}

#home2025 .privilegeDetail>.pdChild#pdChild05 .supTxtBox>p {
    font-size: 160%;
    margin-bottom: 3em;
    z-index: 2;
    position: relative
}

#home2025 .privilegeDetail>.pdChild#pdChild05 .supTxtBox>p.introBtn {
    font-size: 120%;
    margin-bottom: 2em
}

#home2025 .privilegeDetail>.pdChild#pdChild05 .supTxtBox>p.introBtn:last-of-type {
    margin-bottom: 0
}

#home2025 .privilegeDetail>.pdChild#pdChild06 .supTxtBox>p:nth-of-type(1),#home2025 .privilegeDetail>.pdChild#pdChild07 .supTxtBox>p:nth-of-type(1) {
    font-size: 160%;
    margin-bottom: 1em
}

#home2025 #entMethod .btnBox {
    display: flex;
    justify-content: space-between;
    /*justify-content: center;*/
    width: 80%;
    margin: 0 auto
}

#home2025 #entMethod .btnBox li {
    background-color: #fff;
    list-style: none;
    border: 6px solid #f5fc23;
    text-align: center;
    width: 46%;
    padding: 3.6em 0.6em 0.6em 0.6em;
    border-radius: .8em;
    display: flex;
    flex-direction: column;
    justify-content: center;
    align-items: center
}

#home2025 #entMethod .btnBox li:nth-of-type(1) {
    background-image: url(../../../../vs_newspicks/images/2025top/ico_cw.png);
    background-repeat: no-repeat;
    background-size: 50%;
    background-position: center top;
}

#home2025 #entMethod .btnBox li:nth-of-type(2) {
    background-image: url(../../../../vs_newspicks/images/2025top/ico_mail.png);
    background-repeat: no-repeat;
    background-size: 15%;
    background-position: center 0.5em;
}

#home2025 #entMethod .btnBox li:hover,#tnEntry .introBtn a:hover {
    opacity: .5
}

#home2025 #entMethod .btnBox li a {
    text-decoration: none
}

#home2025 #entMethod .btnBox li a p:nth-of-type(1) {
    font-size: 120%;
    color: #153167;
    font-weight: 700;
    line-height: 1.4;
    padding: .4em 0 0;
    margin-bottom: 0.2em;

}

#home2025 #entMethod .btnBox li a p:nth-of-type(2) {
    color: #666;
    font-size: 100%;
    padding: .2em 0 0;
    margin-bottom: 0;
}


#home2025 .banner {
    padding: 0 0 40px 0;
}

#home2025 .banner ul {
    display: flex;
    flex-wrap: wrap;
    max-width: 1320px;
    margin: 40px auto 0;
}

#home2025 .banner ul li {
    width: 30%;
    min-width: 200px;
    margin: 20px 0 0 20px;
}

#home2025 .banner ul li:nth-of-type(3n) {
}

#home2025 .banner ul li img {
    margin: 0 auto;
}

#home2025 .home-post,
#home2025 .home-taxaccountantindustry-posts,
#home2025 h3.news-title,#home2025 .home-link {
    max-width: 1300px;
    margin: 0 auto;
}

#home2025 section.kizon {
    background-color: #efefef;
    max-width: 1320px;
    margin: 0 auto;
    padding: 20px;
}


    #home2025 section.kizon .home-post {
        display: flex;
        flex-wrap: wrap;
        justify-content: left;
    }



    #home2025 section.kizon .home-post .tile-post-item .item-thumb {
        flex-basis: 100%;
        margin: 0
    }

    #home2025 section.kizon .home-post .tile-post-item .item-text {
        flex-basis: 100%
    }

    #home2025 section.kizon .home-post .tile-post-item .item-text h3 {
        font-weight: 400;
        line-height: 1.1em;
        padding: 10px 7px 4px;
        margin-bottom: 2px
    }

        #home2025 section.kizon .home-taxaccountantindustry-posts .post-list {
        display: flex;
        flex-wrap: wrap;
        justify-content: left;
    }

        #home2025 section.kizon .home-taxaccountantindustry-posts .post-list .tile-post-item,
        #home2025 section.kizon .home-post .tile-post-item {
        flex-basis: calc(25% - 20px);
        background: #fff;
        flex-wrap: wrap;
        margin-top: 0;
        margin-left: 10px;
        margin-right: 10px;
        height: 335px
    }


#home2025 .about {
    background-color: #fff;
    padding: 4em 1em
}

#home2025 .about>p {
    max-width: 800px;
    margin: 0 auto;
    font-size: 170%;
    text-align: center
}

#home2025 .about>p>span {
    color: #ff4500;
    font-weight: 700
}

#home2025 .about>p:first-of-type {
    margin-bottom: 2em
}

#home2025 .about>p>img {
    display: block;
    margin: 0 auto
}



/******************** 2025 SP ********************/
@media screen and (max-width:767.98px) {


    #home2025 .tokuten>dl div.cover div dd> ul {
        width: 100%;
    }

    #home2025.vsnpick-wrap .home-main-link-img .container .home-img {
        max-width: 100%;
        z-index: 0;
        padding-bottom: 26vw;
        margin: 0 auto;
        flex-wrap: wrap;
        background-color: inherit;
        flex-direction: column-reverse;
    }

    #home2025.vsnpick-wrap .home-main-link-img .container .home-img .privilegeBnr {
        position: absolute;
        top:73vw;
        left: 0;
        right: 0;
        margin: auto;
        width: 70vw;
    }



    #home2025.vsnpick-wrap .home-main-link-img>ul {
        flex-wrap: wrap;
        width: 95%;
        justify-content: center;
        bottom: 0;
    }

    #home2025.vsnpick-wrap .home-main-link-img .container .home-img>div {
        width: 100%;
    }

    #home2025.vsnpick-wrap .home-main-link-img>ul li {
        width: 32%;
        margin-bottom: 6vw;
    }

    #home2025.vsnpick-wrap .home-main-link-img>ul li img {
        height: 20vw;
        display: block;
        margin: 0 auto;
    }



    #home2025.vsnpick-wrap section.content h2 {
        font-size: 24px;
        padding-left: 3vw;
        padding-right: 3vw;
        margin-top: 10vw;
    }

    #home2025.vsnpick-wrap section.content h2 span {
        padding: 10px 0 14px ;
    }



    #home2025.vsnpick-wrap section.content h2.h2Small {
        font-size: 22px;
    }


    #home2025.vsnpick-wrap section.content h2:before {
        width: 63px;
        height: 44px;
    }



    #home2025.vsnpick-wrap .worriesBox dl {
        padding: 0 4vw;
    }

    #home2025.vsnpick-wrap .worriesBox dl>div {
        width: 46%;
        margin: 12vw 0 0 7vw;
    }
    #home2025.vsnpick-wrap .worriesBox dl>div:nth-of-type(1),
    #home2025.vsnpick-wrap .worriesBox dl>div:nth-of-type(2){
        margin-top: 4vw;
    }

    #home2025.vsnpick-wrap .worriesBox dl>div:nth-of-type(1),
    #home2025.vsnpick-wrap .worriesBox dl>div:nth-of-type(3),
    #home2025.vsnpick-wrap .worriesBox dl>div:nth-of-type(5){
        margin-left: 0;
    }

    #home2025.vsnpick-wrap .worriesBox dl>div:nth-of-type(4) {
        margin-left: 7vw;
    }


    #home2025.vsnpick-wrap .worriesBox dl>div a dt {
        font-size: 18px;
        padding: 0 0 10px 10vw;
    }

    #home2025.vsnpick-wrap .worriesBox dl>div:after {
        width: 14vw;
    }

    #home2025.vsnpick-wrap .allcontBox .allcontChild {
        width: 100%;
        margin: 0 0px 20px 0;
    }

    #home2025 .privilege>p.entBtn:before {

    }
    #home2025 .privilege>p.entBtn a:nth-of-type(1) {
        display: none;
        /*max-width: 23%;
        margin: 0 2vw 0 0;*/
    }
    #home2025 .privilege>p.entBtn a:nth-of-type(2) {
        margin: 0 0vw 0 0;
    }

    #home2025.vsnpick-wrap .vsnpick-main,#home2025.vsnpick-wrap .vsnpick-main .container {
        margin: 0 0;
        width: 100%;
        }

        #home2025 .privilege {
            padding: 4vw;
            padding-top: 4vw;
            padding-bottom: 4vw
        }

        #home2025 .tokuten>dl {
            flex-wrap: wrap;
            flex-direction: column;
            width: 100%
        }

        #home2025 .tokuten>dl div.cover {
            width: 100%
        }

        #home2025 .tokuten>dl div.cover div {
            display: flex;
            flex-wrap: wrap;
            /*padding: .6em 20vw .6em .6em;*/
            padding: 4vw;
            align-items: center
        }

        #home2025 .tokuten>dl div dt {
            width: 17vw;
            font-size: 5vw;
            padding: .2em
        }

        #home2025 .tokuten>dl div dd {
            width: 100%;
        }

        #home2025 .tokuten>dl div dd>p {
            width: 100%
        }

        #home2025 .tokuten>dl div dd>p:nth-of-type(1) {
            font-size: 4.6vw
        }

        #home2025 .tokuten>dl div.cover div dd>p:nth-of-type(2) {
            font-size: 5.4vw;
            margin-bottom: .2em
        }

        #home2025 .tokuten>dl div.cover:nth-of-type(3) div dd>p:nth-of-type(2),#home2025 .tokuten>dl div.cover:nth-of-type(6) div dd>p:nth-of-type(2),#home2025 .tokuten>dl div.cover:nth-of-type(7) div dd>p:nth-of-type(2),#home2025 .tokuten>dl div.cover:nth-of-type(8) div dd>p:nth-of-type(2) {
            font-size: 5vw;
            margin-bottom: .2em
        }

        #home2025 .tokuten>dl div.cover div,#home2025 .tokuten>dl div.cover:nth-of-type(2) div,#home2025 .tokuten>dl div.cover:nth-of-type(5) div,#home2025 .tokuten>dl div.cover:nth-of-type(7) div,#home2025 .tokuten>dl div.cover:nth-of-type(8) div {
            background-position: right .5rem top 2rem;
            background-size: 20%
        }

        #home2025 .tokuten>dl div.cover:nth-of-type(7) div {
            padding: .6em 20vw .6em .6em
        }

        #home2025 .privilege p.sponly {
            display: block;
            background-color: #f5fc23;
            color: #153167;
            width: 100%;
            padding: .1em 0 0;
            font-weight: 700;
            text-align: center;
            margin: 0;
            border-bottom-left-radius: .8em;
            border-bottom-right-radius: .8em;
            position: relative
        }

        #home2025 .privilege p.sponly:after {
            content: "";
            width: 0;
            height: 0;
            border-style: solid;
            border-right: .8em solid transparent;
            border-left: .8em solid transparent;
            border-top: 1em solid #153167;
            border-bottom: 0;
            display: block;
            position: absolute;
            top: .4em;
            right: 24vw
        }


        #home2025 .tokuten>dl div.cover:hover div {
            background-color: inherit
        }

        #home2025 .tokuten>h2 span,#home2025 #entMethod>h2 span {
            padding: .6em .6em .6em 1.6em;
            font-size: 5.4vw;
            font-weight: 700;
            text-align: left
        }

        #home2025 .tokuten:before {
            width: 30vw;
            height: 60vw;
            top: 4vw;
            left: -13vw
        }

        #home2025 .privilege>p.entBtn img.pconly {
            display: none
        }

        #home2025 .privilege>p.entBtn img.sponly {
            display: block;
            width: 90%
        }

        #home2025 .privilege>p.entBtn:before {
            width: 30vw;
            height: 26vw;
            top: 8.6vw;
            right: -4vw
        }

        #home2025 .privilegeDetail>.pdChild {
            width: 97%;
            margin: 0 auto 2em
        }

        #home2025 .privilegeDetail>.pdChild>p.mainTxt {
            font-size: 6.6vw;
            padding: 0 1em
        }

        #home2025 .privilegeDetail>.pdChild>p.supTxt {
            font-size: 5vw;
            padding: 1em
        }

        #home2025 #entMethod>h2:before {
        bottom: -6.5em;
        left: -.5em;
        width: 4em;
        height: 10em
    }

    #home2025 #entMethod>h2 span {
        text-align: center;
        font-size: 4.4vw;
        padding: 1em 1em 1em 3em;
    }

    #home2025 #entMethod>p {
        padding: 0 .8em;
    }


    #home2025 #entMethod .btnBox {
        width: 100%;
        flex-direction: column;
        margin: 0 auto;
        padding: 0
    }

    #home2025 #entMethod .btnBox li {
        width: 100%;
        margin-bottom: 1em
    }

    #home2025 #entMethod .btnBox li a p {
        margin-bottom: .6em
    }

    br.sponly {
        display: inline !important
    }

    br.pconly {
        display: none !important
    }


    #home2025 .tile-post-item {
        display: flex;
        justify-content: space-between;
        margin-top: 10px;
        padding: 10px;
        margin-bottom: 10px;
        border-bottom: 1px solid #eee
    }

    #home2025 section.kizon .home-post .tile-post-item .item-thumb {
        flex-basis: 28%;
        margin: 0
    }


    #home2025 section.kizon .home-post .tile-post-item .item-text,#home2025 section.kizon .post-list .tile-post-item .item-text {
        flex-basis: 66%;
        font-weight: bold!important;
    }

    #home2025 .tile-post-item .item-text {
        flex-basis: 100%
    }

    #home2025 .tile-post-item .item-text h3 {
        font-size: .9em;
        margin-top: 0;
        margin-bottom: 0
    }

    #home2025 .tile-post-item .item-text h3 a {
        color: #222;
        text-decoration: none
    }

    #home2025 .tile-post-item .item-text .item-date {
        color: #777;
        font-size: .75em
    }

    #home2025 .item-catinfo {
        font-size: 12px
    }

    #home2025 .item-catinfo .tax-ic {
        padding: 3px 5px 0;
        margin-left: 6px
    }

    #home2025 .item-catinfo .lab-ic {
        padding: 3px 5px 0;
        margin-left: 6px
    }

    #home2025 .item-catinfo .inhe-ic {
        padding: 3px 5px 0;
        margin-left: 6px
    }

    #home2025 section.kizon .home-taxaccountantindustry-posts .post-list {
        display: flex;
        flex-wrap: wrap;
        justify-content: left
    }

    #home2025 section.kizon .home-taxaccountantindustry-posts .post-list .tile-post-item,#home2025 section.kizon .home-post .tile-post-item {
        display: flex;
        justify-content: space-between;
        margin-top: 10px;
        padding: 10px;
        margin-bottom: 10px;
        margin-right: 0;
        margin-left: 0;
        border-bottom: 1px solid #eee;
        flex-basis: 100%;
        height: auto;
    }


        #home2025 .privilegeDetail>.pdChild#pdChild02>.imgIcon,#home2025 .privilegeDetail>.pdChild#pdChild03>.imgIcon,#home2025 .privilegeDetail>.pdChild#pdChild04>.imgIcon,#home2025 .privilegeDetail>.pdChild#pdChild05>.imgIcon,#home2025 .privilegeDetail>.pdChild#pdChild06>.imgIcon,#home2025 .privilegeDetail>.pdChild#pdChild06>.imgIcon {
            width: 35%;
            margin: 0 auto;
            padding: 0
        }

        #home2025 .privilegeDetail>.pdChild#pdChild01 .pdChildImg {
            width: 90%;
            padding: 1em
        }

        #home2025 .privilegeDetail>.pdChild#pdChild01 .pdChildImg:before {
            width: 26vw;
            height: 50vw;
            top: 23vw;
            left: -10vw
        }

        #home2025 .privilegeDetail>.pdChild#pdChild01 .pdChildImg:after {
            width: 30vw;
            height: 30vw;
            top: 80vw;
            right: -3vw
        }

        #home2025 .privilegeDetail>.pdChild#pdChild02 .supTxtBox:nth-of-type(1) .pdChildImg:after {
            width: 24vw;
            height: 34vw;
            top: 6vw;
            right: -13vw
        }

        #home2025 .privilegeDetail>.pdChild#pdChild02 .supTxtBox:nth-of-type(2) .pdChildImg:after {
            width: 34vw;
            height: 34vw;
            top: 26vw;
            left: -15vw
        }

        #home2025 .privilegeDetail>.pdChild .titleTxt {
            font-size: 6vw;
            padding-left: 2em
        }

        #tnEntry .introBtn a {
            font-size: 5vw;
            padding: .5em
        }

        #home2025 .privilegeDetail>.pdChild .endTxt {
            width: 100%;
            font-size: 5.5vw;
            padding: 1em
        }

        #home2025 .privilegeDetail>.pdChild#pdChild05 .supTxtBox>p {
            font-size: 5vw;
            margin-bottom: 1em
        }

        #home2025 .privilegeDetail>.pdChild .supTxtBox {
            padding: 1em
        }

        #home2025 .privilegeDetail>.pdChild#pdChild07 .supTxtBox h4 {
            font-size: 145%;
            font-weight: 700;
            color: #f28a2e;
            padding: 0 0 0 1.2em;
            position: relative;
            margin-top: 0
        }

        #home2025 .privilegeDetail>.pdChild#pdChild05 .supTxtBox {
            background-position: center 100%;
            background-size: 96%
        }

        #home2025 .privilegeDetail>.pdChild#pdChild05 .supTxtBox>p.introBtn:last-of-type {
            margin-bottom: 7em
        }

        #home2025 #entMethod {
            padding: 2em 1em
        }

        #home2025 .banner {display: none;}


    .vsnpick-main .post-content #home2025 #entMethod>h2 {
        text-align: center;
        padding: 0;
        margin-bottom: 2em;
        position: relative;
        z-index: 0
    }

    .vsnpick-main .post-content #home2025 #entMethod>h2 span {
        color: #153167;
        background-color: #f5fc23;
        font-weight: 400;
        padding: .4em 1.6em;
        line-height: 1;
        text-align: center;
        font-size: 210%;
        display: inline-block;
        border-radius: .5em
    }

    .vsnpick-main .post-content #home2025 #entMethod>h2:before {
        background-image: url(../../../../../uploads/2023/02/POP13.png);
        content: "";
        display: block;
        position: absolute;
        bottom: -4.5em;
        left: 4em;
        width: 7em;
        height: 10em;
        background-repeat: no-repeat;
        background-size: contain
    }

    #home2025 .about>p {
        font-size: 140%;
    }

    #home2025 .tokuten>dl div.cover div dt {
        margin: 0 auto 1.6em;
    }
    #home2025 section.kizon {
        padding: 10vw 3vw;
    }

    #home2025 section.kizon h3.news-title {
        font-size: 23px;
         text-align: center;
        background-color: #dfdfdf;
        padding: .2em 0;
        margin: 10vw 0 0 0;
   }

    #home2025 section.kizon .home-link-list {
        margin: 2vw 0;
    }

} /*@media screen and (max-width:767.98px) */


/******************** PC ********************/
form.item-searchform-form input { width: 260px; }
.vsnpick-h-wrap .vsnpick-h-logoset .vsnpick-logo {
	flex-basis: 42%;
	order: 1;
}
.vsnpick-h-wrap .vsnpick-h-logoset .vsnpick-logo h1.vsnp-meg,
.vsnpick-h-wrap .vsnpick-h-logoset .vsnpick-logo div.vsnp-meg{
	margin: 9px 0 0 12px;
	line-height: 1.2em;
}
.vsnpick-h-wrap .vsnpick-h-logoset .vsnpick-menu{
	flex-basis: 33%;
	order: 2;
}
.vsnpick-h-wrap .vsnpick-h-logoset .vsnpick-h-search{
	flex-basis: 24%;
	margin-left: 4px;
	padding-left: 14px;
	order: 3;
}
.hr-sp-only{display: none;}
.vsnpick-h-wrap .vsnpick-h-logoset .vsnpick-menu ul{
	display: flex;
	justify-content: flex-end;
	margin-bottom: 0;
}
.vsnpick-h-wrap .vsnpick-h-logoset .vsnpick-menu ul li{
	margin-bottom: 0;
}
.vsnpick-h-wrap .vsnpick-h-logoset .vsnpick-menu ul a{
	background:none;
	color: #fff;
	width: auto;
	font-size: 16px;
	font-weight: bold;
	display: block;
	text-align: right;
	padding: 8px 15px 3px 10px;
	border-radius: 10px;
	float:none;
}
/******************** Active policy ********************/
h1.ap-title{
	color: #153167;
	font-size: 36px;
	padding-left: 20px;
	padding-bottom: 10px;
	margin-bottom: 1.1em;
	border-bottom: solid 4px #cce4ff;
	position: relative;
}
h1.ap-title:after{
	position: absolute;
	content: " ";
	display: block;
	border-bottom: solid 4px #153167;
	bottom: -4px;
	left:0;
	width: 18%;
}
.ap-contents{
	padding: 0 100px;
	margin-bottom: 40px;
}
.ap-contents p{
	font-size: 20px;
	line-height: 1.9;
	margin-bottom: 25px;
}
.ap-active-flexbox{
	width: 100%;
	display:flex;
	flex-wrap: wrap;
}
.ap-active-flexbox .ap-item{
	flex-basis: 45.5%;
	margin-left: 2%;
	margin-bottom: 20px;
}
.ap-active-flexbox .ap-item:nth-child(2n){margin-left: 5%;}
.ap-active-flexbox .ap-item h2{
	font-size: 24px;
	border: 0px;
}
.ap-active-flexbox .ap-item h2 span{
	background: #153167;
	font-size: 25px;
	color: #fff;
	padding: 11px 23px;
	margin-right: 22px;
}
.ap-active-flexbox .ap-item p{
	margin: 0px 30px 0px 30px;
	line-height: 1.4;
	font-size: 19px;
}
.ap-active-flexbox .ap-item img{margin-left: 25px;}
.ap-active-flexbox .ap-02 img{width:400px;}
.ap-active-flexbox .ap-03 img{width:280px; margin-top: 10px;}
.ap-active-flexbox .ap-04 img{width:175px; margin-top: 10px;}
.vsnpick-main .post-content h2.ap-title-h2{
	color: #153167;
	font-size: 34px;
	padding-left: 20px;
	margin-bottom: 10px;
	border-bottom: 0px;
}
table.ap-table-comp{
	width: 100%;
	font-size: 17px;
	border-collapse: collapse;
	border:1px solid #fff;
	margin-bottom: 25px;
}
table.ap-table-comp tr:nth-child(odd) { background-color:  #F0F1F6; }
table.ap-table-comp th{
	width: 20%;
	padding: 17px 25px;
	font-weight: normal;
}
table.ap-table-comp td{ padding: 17px 20px 17px 40px; }
table.comp-tb{ border-top: 1px solid #e5e5e5; }
table.comp-tb th{
	background: #efeff1;
	border-bottom: 1px solid #e5e5e5;
}
table.comp-tb td{
	background: #fff;
	border-bottom: 1px solid #e5e5e5;
}

/******************** TAX CONNECTION ********************/
.tc-main-img{
	background: #153167 url(../../../../vs_newspicks/images/2025/tac-con-top-back.png) no-repeat 50% 50%;
	color: #fff;
	padding: 12px 40px 5px 40px;
	margin-bottom: 30px;
}
.tc-main-img h1{
	font-size: 32px;
	line-height: 1.7;
	margin-top: 16px;
	margin-bottom: 20px;
}
.tc-main-img span{
	display: block;
	margin-top: 10px;
}
.tc-main-img .main-img{	margin-left: 20px; }
.tc-main-img .main-img img{	width: 375px; }

.post-content h2.ap-title-tc{
	color: #444;
	font-size: 25px;
	padding-left: 35px;
	padding-bottom: 14px;
	border-bottom: solid 3px #D9DDE9;
	position: relative;
}
.post-content h2.ap-title-tc:after {
	position: absolute;
	content: " ";
	display: block;
	border-bottom: solid 3px #153167;
	bottom: -3px;
	left:0;
	width: 18%;
}
.tac-connect{margin-bottom: 40px;}
.tac-connect p{
	font-size: 20px;
	padding: 10px 80px 10px 80px;
	line-height: 2em;
}
.tax-connect-mg{
	width: 96%;
	margin-left: 2%;
	background: #D8EEFB;
	border: 2px #36A1DC dotted;
	padding: 25px;
	display: flex;
	margin-bottom: 40px;
}
.tax-connect-mg .tax-con-img{flex-basis: 330px;}
.tax-connect-mg .tax-con-img img{width: 250px;margin-left: 10px;}
.tax-connect-mg .tax-con-text{flex-basis: 950px;}
.tax-connect-mg .tax-con-text h3{
	font-size: 26px;
	color: #444;
	margin-top: 0px;
	margin-bottom: 16px;
	border: 0px;
	position: relative;
}
.tax-connect-mg .tax-con-text h3 span{
	background: #36A1DC;
	color: #fff;
	font-size: 17px;
	padding: 2px 25px 2px 22px;
	text-decoration: none;
	margin-top: -5px;
	margin-left: 38px;
	position:absolute;
}
.tax-connect-mg .tax-con-text h3 span:hover{background: #86cef5;}
.tax-connect-mg .tax-con-text h3 span a{
	color: #fff;
	text-decoration: none;
}
.tax-connect-mg .tax-con-text p{
	color: #444;
	font-size: 17px;
	font-weight: bold;
}
.tac-connect-cta{margin-bottom: 30px;}
.tac-connect-cta {}

.vsnpick-main .post-content .tac-connect-cta #tnEntry >#entMethod > h2 span{padding: .4em 2em;}
.vsnpick-main .post-content .tac-connect-cta #tnEntry >#entMethod > h2:before{left: 2.5em;}
/******************** account vendor ********************/
.tac-vend-main{
	background: url(../../../../vs_newspicks/images/2025/tac-con-top-vend.png) no-repeat;
	position: relative;
	margin-bottom: 68px;
}
.tac-vend-main .vend-img{
	position: absolute;
	left: 38px;
	top: 60px;
}
.tac-vend-main h1{
	font-size: 42px;
	margin-top: 50px;
	margin-left: 170px;
	line-height: 1.1;
}
.tac-vend-main h1 span{
	display: inline-block;
	font-size: 28px;
	margin-top: 10px;
	padding-top: 12px;
	line-height: 1.1;
	border-top: 2px solid #fff;
}
.vend-menu-flex{
	width: 69%;
	display:flex;
	flex-wrap: wrap;
	margin-top: 110px;
	padding-bottom: 35px;
}
.vend-menu-flex .vm-item{
	background: #ffffff2f;
	color: #fff;
	font-size: 19px;
	font-weight: bold;
	flex-basis: 190px;
	text-align: center;
	padding: 12px 38px;
	margin-bottom: 20px;
	margin-right: 18px;
}
.tac-vend-menu-flex{
	display:flex;
	flex-wrap: wrap;
	margin-bottom: 130px;
}
.tac-vend-menu-flex .vmf-item{
	flex-basis: 20%;
	margin-left: 4%;
	border: 1px solid #777;
	border-radius: 15px 15px 0px 0px;
	position: relative;
}
.tac-vend-menu-flex .vmf-item img{position:absolute;}
.tac-vend-menu-flex .vmf-item .vend-img1{
	bottom: -125px;
	right: -15px;
}
.tac-vend-menu-flex .vmf-item .vend-img2{
	bottom: -120px;
	right: -5px;
}
.tac-vend-menu-flex .vmf-item-3{height: 186px;}
.tac-vend-menu-flex .vmf-item .vend-img3{
	bottom: -128px;
	right: -24px;
}
.tac-vend-menu-flex .vmf-item .vend-img4{
	bottom: -128px;
	right: 10px;
}
.tac-vend-menu-flex .vmf-item h2{
	background: #153167;
	color: #fff;
	font-size: 26px;
	text-align: center;
	margin-top: 0;
	padding: 12px 0 10px 0;
	border-bottom: solid 8px #D9DDE9;
	border-radius: 12px 12px 0px 0px;
}
.post-content .tac-vend-menu-flex .vmf-item ul{
	list-style: none;
	padding-left: 30px;
	padding-right: 30px;
	margin-bottom: 42px;
}
.post-content .tac-vend-menu-flex .vmf-item ul li a{
	display: block;
	background: linear-gradient(to bottom, #f3f3f3 50%, #eaeaea);
	color: #153167;
	font-size: 22px;
	text-align: center;
	text-decoration: none;
	border: 1px solid #aaa;
	padding: 16px 0;
	margin-bottom: 20px;
	line-height: 1;
	border-radius: 7px;
}
.post-content .tac-vend-menu-flex .vmf-item ul li a:hover{
	background: linear-gradient(to bottom, #eaeaea 50%, #d5d5d5);
}

/**************** newtopics new ****************/
#home2025.vsnpick-wrap .home-newtopics{
	margin-left: auto;
    margin-right: auto;
	padding-left: 0;
	padding-right: 0;
    max-width: 1000px;
}
.vsnpick-main .post-content .home-newtopics ul{
	list-style: none;
	padding-left: 35px;
	padding-right: 35px;
}
.vsnpick-main .post-content .home-newtopics ul a{
	font-size: 18px;
	font-weight: normal;
}
.vsnpick-main .post-content .home-newtopics ul a:hover{
	text-decoration: underline;
	color: #555;
}

#home2025.vsnpick-wrap .home-newtopics ul li {
    color: #555;
    font-size: 1.2em !important;
}

#home2025.vsnpick-wrap .home-newtopics ul li span {
    color: #555;
    font-size: 1em !important;
}

/******************** newtopics new 2025 SP ********************/
@media screen and (max-width:767.98px) {

    #home2025.vsnpick-wrap .home-newtopics {
        padding: 4vw;
        padding-left: 4vw;
        padding-right: 4vw;
    }

    #home2025.vsnpick-wrap .home-newtopics ul li {
        font-size: 1em !important;
    }

}


/**************** newtopics old ***************
.home-newtopics{
	margin-left: 0;
	padding-left: 0;
	padding-right: 0;
}
.vsnpick-main .post-content .home-newtopics ul{
	list-style: none;
	padding-left: 35px;
	padding-right: 35px;
}
.vsnpick-main .post-content .home-newtopics ul a{
	font-size: 18px;
	font-weight: normal;
}
.vsnpick-main .post-content .home-newtopics ul a:hover{
	text-decoration: underline;
	color: #555;
}
.vsnpick-main .post-content .home-newtopics ul li span {
    color: #555;
    font-size: 0.85em;
}
*/
/**************** vsnpick-h-menu-25 ****************/
.vsnpick-h-wrap .vsnpick-h-menu-25{
    border-bottom:none;
    margin-bottom: 6px;
    box-shadow: 0 0px 1px 0 rgba(0, 0, 0, 0.12);
}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(1){flex-basis:15%; position: relative;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(2){flex-basis:14.5%;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(3){flex-basis:14%; position: relative;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(4){flex-basis:12%;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(5){flex-basis:15.25%; position: relative;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(6){flex-basis:16.25%; position: relative;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(7){flex-basis:13%;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li a {
	background: none;
    display: block;
	color: #153167;
	font-size:17px;
	font-weight: bold;
    padding-top: 14px;
	padding-bottom: 12px;
	padding-left: 0px;
	text-align:center;
	text-decoration: none;
	transition: background-color 1.5s;
}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li a span {
	font-size: 16px;
	font-weight:normal;
	color: #555;
    display: block;
	padding-top: 9px;
}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(1) a{
	background: url(../../../../vs_newspicks/images/2025/ion-ar.png) no-repeat 45px 14px;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(2) a{
	background: url(../../../../vs_newspicks/images/2025/hm-2.png) no-repeat 34px 12px;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(3) a{
	background: url(../../../../vs_newspicks/images/2025/ion-ar.png) no-repeat 30px 14px;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(4) a{
	background: url(../../../../vs_newspicks/images/2025/hm-4.png) no-repeat 18px 12px;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(5) a{
	background: url(../../../../vs_newspicks/images/2025/ion-ar.png) no-repeat 45px 14px;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(6) a{
	background: url(../../../../vs_newspicks/images/2025/ion-ar.png) no-repeat 60px 14px;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(7) a{
	background: url(../../../../vs_newspicks/images/2025/hm-5.png) no-repeat 46px 13px;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li a:hover {
	background-color: #ddd;
	color: #153167;
	text-decoration: none;
}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(1) a.sm-pulldown{
	background: url(../../../../vs_newspicks/images/2025/ion-ar-90.png) no-repeat 45px 14px;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(3) a.sm-pulldown{
	background: url(../../../../vs_newspicks/images/2025/ion-ar-90.png) no-repeat 30px 14px;}
	.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(5) a.sm-pulldown{
		background: url(../../../../vs_newspicks/images/2025/ion-ar-90.png) no-repeat 45px 14px;}
	.vsnpick-h-wrap .vsnpick-h-menu-25 ul li:nth-child(6) a.sm-pulldown{
		background: url(../../../../vs_newspicks/images/2025/ion-ar-90.png) no-repeat 60px 14px;}
	/*sub menu*/
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li ul.sub-submenu{
	flex-wrap: wrap;
	background: #ffffff;
	z-index: 10000;
	position: absolute;
}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li ul.tss-1{margin-right: 2px;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li ul.sub-submenu li{flex-basis: 100%;}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li ul.sub-submenu li a{
	font-size: 15.5px;
	font-weight: normal;
	color: #777;
	background: none;
	display: block;
	border-top: 1px dotted #999;
}
.vsnpick-h-wrap .vsnpick-h-menu-25 ul li ul.sub-submenu li a:hover{background-color: #ddd;}

/******************** SP ********************/
@media screen and (max-width:767.98px) {
/******************** Active policy ********************/
.hr-sp-only{display:block;}
h1.ap-title{
	font-size: 26px;
	padding-top: 12px;
	padding-bottom: 5px;
	margin-bottom: 20px;
}
.ap-contents{
	padding: 0 20px;
	margin-bottom: 30px;
}
.ap-contents p{
	font-size: 17px;
	line-height: 1.75;
	margin-bottom: 25px;
}
.ap-active-flexbox .ap-item{
	flex-basis: 44%;
	margin-bottom: 20px;
}
.ap-active-flexbox .ap-item{margin-left: 4%;}
.ap-active-flexbox .ap-item:nth-child(2n){margin-left: 4%;}
.ap-active-flexbox .ap-item h2{font-size: 19px;}
.ap-active-flexbox .ap-item h2 span{
	display:block;
	font-size: 17px;
	text-align: center;
	padding: 2px 23px 2px 23px;
	margin-right: 0;
	margin-bottom: 10px;
}
.ap-active-flexbox .ap-item p{
	font-size: 16px;
	margin: 0px 5px;
	line-height: 1.7;
}
.ap-active-flexbox .ap-item img{margin-left: 12px;}
.ap-active-flexbox .ap-02 img{width:90%;}
.ap-active-flexbox .ap-03 img{width:80%; margin-top: 10px;}
.ap-active-flexbox .ap-04 img{width:70%; margin-top: 10px;}
.vsnpick-main .post-content h2.ap-title-h2{
	font-size: 26px;
	padding-left: 20px;
	margin-bottom: 10px;
	border-bottom: 0px;
}
table.ap-table-comp{
	font-size: 16px;
	margin-bottom: 15px;
}
table.ap-table-comp th{
	width: 30%;
	padding: 9px 10px;
}
table.ap-table-comp td{ padding: 9px 10px 9px 30px; }
/******************** TAX CONNECTION ********************/
.tc-main-img{
	padding: 8px 20px 5px 20px;
	margin-bottom: 25px;
}
.tc-main-img h1{
	font-size: 24px;
	line-height: 1.55;
	margin-top: 15px;
	margin-bottom: 12px;
}
.tc-main-img span{
	font-size: 19px;
	margin-top: 5px;
}
.tc-main-img .main-img{	margin-left: 0px; }
.tc-main-img .main-img img{	width: 360px; }
.post-content h2.ap-title-tc{
	font-size: 23px;
	padding-left: 20px;
	padding-right: 20px;
}
.post-content h2.ap-title-tc:after {width: 22%;}
.tac-connect{margin-bottom: 30px;}
.tac-connect p{
	font-size: 17px;
	padding: 10px 30px 10px 30px;
	line-height: 2em;
}
.tax-connect-mg{
	padding: 15px 2%;
	margin-bottom: 20px;
}
.tax-connect-mg .tax-con-img{flex-basis: 27%;}
.tax-connect-mg .tax-con-img img{width: 99%; margin-left: 1%;}
.tax-connect-mg .tax-con-text{flex-basis: 70%; margin-left: 3%;}
.tax-connect-mg .tax-con-text h3{
	font-size: 23px;
	margin-bottom: 0px;
}
.tax-connect-mg .tax-con-text h3 span{
	display:block;
	font-size: 17px;
	padding: 8px 25px 6px 25px;
	margin-top: 2px;
	margin-left: 0px;
	line-height: 1em;
	position:absolute;
}
.tax-connect-mg .tax-con-text p{
	font-size: 17px;
	font-weight: normal;
	line-height: 1.7em;
	margin-top: 45px;
	margin-bottom: 15px;
}
.tac-connect-cta{margin-bottom: 30px;}

/******************** account vendor ********************/
.tac-vend-main{margin-bottom: 25px;}
.tac-vend-main .vend-img{
	width: 78px;
	position: absolute;
	left: 10px;
	top: 30px;
}
.tac-vend-main h1{
	font-size: 23px;
	margin-top: 10px;
	margin-left: 80px;
	line-height: 1.1em;
}
.tac-vend-main h1 span{
	font-size: 19px;
	margin-top: 5px;
	padding-top: 10px;
	line-height: 1.1;
}
.vend-menu-flex{
	width: 100%;
	margin-top: 27px;
	padding-bottom: 5px;
}
.vend-menu-flex .vm-item{
	flex-basis: 48%;
	padding: 10px 12px;
	margin-bottom: 15px;
	margin-right: 0px;
}
.vend-menu-flex .vm-item:nth-child(2n){margin-left: 4%;}
.tac-vend-menu-flex{margin-bottom: 12px;}
.tac-vend-menu-flex .vmf-item{
	flex-basis: 88%;
	margin-left: 6%;
	margin-bottom: 130px;
}
.tac-vend-menu-flex .vmf-item img{position:absolute;}
.tac-vend-menu-flex .vmf-item .vend-img1{
	bottom: -125px;
	right: 15px;
}
.tac-vend-menu-flex .vmf-item .vend-img2{
	bottom: -108px;
	right: 20px;
}
.tac-vend-menu-flex .vmf-item-3{height: 186px;}
.tac-vend-menu-flex .vmf-item .vend-img3{
	bottom: -115px;
	right: 4px;
}
.tac-vend-menu-flex .vmf-item .vend-img4{
	bottom: -120px;
	right: 15px;
}
.tac-vend-menu-flex .vmf-item h2{
	font-size: 23px;
	margin-bottom: 14px;
}
.post-content .tac-vend-menu-flex .vmf-item ul li a{font-size: 21px;}
/**************** newtopics ****************/
.vsnpick-main .post-content .tac-newtopics ul{
	padding-left: 15px;
	padding-right: 15px;
}
.vsnpick-main .post-content .tac-newtopics ul a{
	font-size: 18px;
	font-weight: normal;
}
.vsnpick-main .post-content .tac-newtopics ul a:hover{
	text-decoration: underline;
	color: #555;
}
.vsnpick-main .post-content .tac-newtopics ul li {
	padding-left: 118px;
	margin-bottom: 0.7em;
}
.vsnpick-main .post-content .tac-newtopics ul li span {
	font-size: 0.9em;
	width: 79px;
	top: 3px;
}
/*SP header*/
body {margin-top: 42px;}
.vsnpick-h-wrap .vsnpick-h-logoset .vsnpick-logo {
	margin-top: 5px;
	margin-bottom: 6px;
}
#vsnpick-sp-bt {top: 10px;}
/*SP menu*/
.vsnpick-h-wrap .vsnpick-h-logoset .vsnpick-logo h1.vsnp-meg,
.vsnpick-h-wrap .vsnpick-h-logoset .vsnpick-logo .vsnp-meg {
	font-size: 9px;
	flex-basis: 65%;
	padding-top: 2px;
	margin-top: 3px;
	margin-left: 15px;
	margin-bottom: 0px;
	order: 2;
}
.vsnpick-ov{display:none;}
.sp-menu-list ul{margin-bottom: 5px;}
.sp-menu-list ul li{
	border-bottom: 1px solid #fff;
	padding: 0;
	margin: 0;
}
.sp-menu-list ul li a{
	font-size: 17px;
	font-weight: bold;
	color: #fff;
	display:block;
	padding: 13px 0 13px 38px;
	text-decoration: none;
}
/*.sp-menu-list ul li:nth-child(1) a{
	background: url(../../../../vs_newspicks/images/2025/hm-1_w.png) no-repeat 12px 49%;}*/
.sp-menu-list ul li:nth-child(2) a{
	background: url(../../../../vs_newspicks/images/2025/hm-2_w.png) no-repeat 12px 51%;}
/*.sp-menu-list  ul li:nth-child(3) a{
	background: url(../../../../vs_newspicks/images/2025/hm-3_w.png) no-repeat 12px 49%;}*/
.sp-menu-list  ul li:nth-child(4) a{
	background: url(../../../../vs_newspicks/images/2025/hm-4_w.png)  no-repeat 12px 49%;}
.sp-menu-list  ul li:nth-child(7) a{
	background: url(../../../../vs_newspicks/images/2025/hm-5_w.png) no-repeat 12px 49%;}
.sp-menu-list ul li a span{
	font-size: 14px;
	font-weight:normal;
	color: #fff;
	padding-left: 14px;
}
.sp-menu-list  ul li:nth-child(6) a span{padding-left: 31px;}
.sp-menu-list  ul li:nth-child(7) a span{padding-left: 47px;}
/*SP sub menu*/
.sp-menu-list ul li.sub-25-me5,.sp-menu-list ul li.sub-25-me6{
	padding-bottom: 5px;
}
.sp-menu-list ul li.sub-25-me5 a,.sp-menu-list ul li.sub-25-me6 a{
	padding-bottom: 7px;
}
.sp-menu-list ul li ul.sp-sub-menu{
	border-bottom:none;
	padding: 0;
	margin: 0;
}
.sp-menu-list ul li ul.sp-sub-menu li{
	border-bottom:none;
	padding: 0;
	margin: 0;
}
.sp-menu-list ul li ul.sp-sub-menu li a{
	background: url(../../../../vs_newspicks/images/2025/ion-ar_w.png)  no-repeat 35px 49%;
	padding-top: 10px;
	padding-left: 57px;
	padding-bottom: 10px;
	font-weight: normal;
}
.company-menu .menu-list {margin: 5px 0px 10px 0px;}

} /*@media screen and (max-width:767.98px) */
/******************** END SP ********************/