@media screen and (max-width: 768px) { .pc { display: none !important; }
  .sp { display: block !important; }
  .fs_24 { font-size: 24px; }
  .fs_18 { font-size: 18px; }
  .fs_14 { font-size: 14px; }
  .fc_red { color: #cc0000; }
  .fc_black { color: #444444; }
  .fc_green { color: #006600; }
  br.line { content: "\A"; white-space: pre; }
  .sub { vertical-align: sub; font-size: smaller; }
  #global_navigation { border-bottom: 1px solid #69ad00; color: #fff; }
  #global_navigation_inner h1 { background-color: #69ad00; }
  #global_navigation_inner .gnav_ico span.top { border-top: 2px solid #ffffff; }
  #global_navigation_inner .gnav_ico span.mid { border-top: 2px solid #ffffff; }
  #global_navigation_inner .gnav_ico.on span { border-color: #ffffff; }
  #gnav_list_inner { /*overflow-y: scroll;*/ }
  #gnav_list_inner li { background-color: #69ad00; border-top: 1px solid #ffffff; }
  #gnav_list_inner li.current { background-color: #67ab00; }
  #gnav_list_inner li a { color: #ffffff; }
  #gnav_list_inner li a:after { display: none; }
  #contents_area { padding: 55px 0; }
  .rect_nav li { cursor: pointer; }
  .section_inner h3 { background-color: #577558; color: #ffffff; text-align: center; line-height: 1.4; font-size: 24px; margin: 50px 0 20px 0; padding: 15px; }
  .section_inner p.eco_txt { padding: 0 15px; margin-bottom: 50px; }
  .btn_accordion_detail.on:after { background-image: url(../common/image_common/parts_ico_btn_detail_arrow_on.png) !important; }
  .accordion_inner { height: 0; } }
@media screen and (max-width: 768px) { /*------------------------------------------------------------------------------------------   Responsive / SP   ------------------------------------------------------------------------------------------ */
  /* ------------------------------------------------------------  .contents_area mainvisual  ------------------------------------------------------------ */
  .b_sp { display: none !important; }
  #contents_area .section_inner .pc { display: none !important; }
  #contents_area .section_inner .sp { display: block !important; }
  #contents_area .section_inner p.eco_txt { padding: 0 15px; margin-bottom: 50px; line-height: 1.6; font-size: 18px; }
  #contents_area .section_inner .accordion_content { border: none; margin: 0 !important; padding: 0 !important; }
  #contents_area .section_inner .accordion_content .btn_accordion_detail { width: auto !important; height: auto; text-align: left; background-color: #577558; padding: 10px 70px 10px 20px; color: #ffffff; margin: 2px 0 0 0; font-size: 14px; line-height: 1.3; }
  #contents_area .section_inner .accordion_content .btn_accordion_detail:hover { filter: progid:DXImageTransform.Microsoft.Alpha(Opacity=80); opacity: 0.8; }
  #contents_area .section_inner .accordion_content .btn_accordion_detail:before { content: '' !important; position: inherit; width: 100%; height: 100%; display: block; position: inherit; top: 0; left: 0; }
  #contents_area .section_inner .accordion_content .btn_accordion_detail:after { content: '' !important; width: 20px; height: 100%; display: block; background-image: url(../common/image_common/parts_ico_btn_detail_arrow_btm_w.png); background-repeat: no-repeat; background-position: center; background-size: 20px 20px; position: absolute; top: -1px; right: 20px; }
  #contents_area .section_inner .accordion_content .on:after { background-image: url(../common/image_common/parts_ico_btn_detail_arrow_on_w.png) !important; }
  #contents_area .section_inner .accordion_content .table_tax_sp { margin: 0 15px; }
  #contents_area .section_inner .accordion_content .table_tax_sp table { font-size: 11px; line-height: 1.4; border-collapse: collapse; width: 100%; margin: 0 auto 50px auto; }
  #contents_area .section_inner .accordion_content .table_tax_sp table tbody tr { white-space: nowrap; }
  #contents_area .section_inner .accordion_content .table_tax_sp table tbody tr th { padding: 7px 5px 3px 3px; text-align: center; background-color: #577558; border: 1px #fff solid; border-right: 1px #fff solid; vertical-align: middle; color: #ffffff; }
  #contents_area .section_inner .accordion_content .table_tax_sp table tbody tr td { padding: 10px; text-align: center; background-color: #ededed; border: 1px #fff solid; border-right: 1px #fff solid; vertical-align: middle; }
  #contents_area .section_inner .accordion_content .table_tax_sp table tbody tr.kyocho { color: #ff0000; background-color: #f8f7de !important; }
  #contents_area .section_inner .accordion_content .table_tax_sp table tbody tr.green_box td { color: #cc0000; background-color: #f8f7de !important; }
  #contents_area .section_inner .accordion_content .table_tax_sp table tbody tr.green_box .gray_box { background-color: #ededed !important; color: #444444; }
  #contents_area .section_inner .accordion_content .table_tax_sp table tbody tr.green_box .notes { color: #444444; }
  #contents_area .section_inner .accordion_content .table_tax_sp table tbody tr.green_box_02 th { background-color: #506550 !important; }
  #contents_area .section_inner .accordion_content .table_tax_sp table tbody tr.green_box_02 td { color: #cc0000; background-color: #ebead3 !important; }
  #contents_area .section_inner .accordion_content .table_tax_sp table tbody tr.green_box_02 .gray_box { background-color: #e4e9e3 !important; color: #444444; }
  #contents_area .section_inner .accordion_content .table_tax_sp table tbody tr.green_box_02 .notes { color: #444444; }
  #contents_area .section_inner .criteria_box { background-color: #ededed; margin-bottom: 20px; margin: 15px 20px; padding-bottom: 20px; }
  #contents_area .section_inner .criteria_box h4 { text-align: center; padding: 10px 0; background: #444444; color: #ffffff; margin: 30px 0; border-radius: 5px 5px 0 0; }
  #contents_area .section_inner .criteria_box .criteria_box_inner { font-size: 14px; }
  #contents_area .section_inner .criteria_box .criteria_box_inner ul.f-left { padding: 0 15px; }
  #contents_area .section_inner .criteria_box .criteria_box_inner ul.f-left li { margin-bottom: 20px; line-height: 1.8; }
  #contents_area .section_inner .criteria_box .criteria_box_inner ul.f-right { margin: 0 15px; }
  #contents_area .section_inner .criteria_box .criteria_box_inner ul.f-right li { display: table; }
  #contents_area .section_inner .criteria_box .criteria_box_inner ul.f-right li p.hukidashi_txt { background-color: #7abd13; padding: 15px; margin: 0 auto; position: relative; color: #ffffff; margin-bottom: 30px; }
  #contents_area .section_inner .criteria_box .criteria_box_inner ul.f-right li p.hukidashi_txt:before { content: ""; border: 12px solid transparent; border-top: 12px solid #7abd13; position: absolute; right: 45%; bottom: -23px; }
  #contents_area .section_inner .criteria_box .criteria_box_inner ul.f-right li p.hukidashi_txt:after { content: ""; border: 12px solid transparent; border-top: 12px solid #7abd13; position: absolute; right: 45%; bottom: -24px; }
  #contents_area .section_inner .criteria_box .criteria_box_inner ul.f-right li img { display: table-cell; vertical-align: middle; width: 100%; margin-bottom: 10px; }
  #contents_area .section_inner .criteria_box .criteria_box_inner ul.f-right li p { display: table-cell; width: 50%; vertical-align: middle; }
  #contents_area .section_inner .criteria_box .criteria_box_inner ul.f-right li p img { width: 18px; display: inline-block; }
  #contents_area .section_inner .criteria_box .criteria_box_inner ul.f-right .m_title { padding: 15px; }
  #contents_area .section_inner .tax_detail { margin: 15px; }
  #contents_area .section_inner .tax_detail dl { line-height: 1.8; margin: 20px 0 20px; }
  #contents_area .section_inner .tax_detail dl dt { font-size: 16px; }
  #contents_area .section_inner .tax_detail dl dd { line-height: 1.6; font-size: 14px; }
  #contents_area .section_inner .tax_detail p.caution { font-size: 14px; color: #444444; line-height: 1.6; background-color: #ededed; padding: 20px; margin-bottom: 50px; }
  #contents_area .section_inner ul.linklist li { padding: 15px; }
  #contents_area .section_inner ul.linklist li p.detail { padding: 20px; border: solid 1px #ededed; margin: 0 auto; }
  #contents_area .section_inner .table_tax_sp table { font-size: 14px; line-height: 1.4; border-collapse: collapse; width: 100%; margin: 0 auto 50px auto; }
  #contents_area .section_inner .table_tax_sp table tbody tr { white-space: nowrap; }
  #contents_area .section_inner .table_tax_sp table tbody tr th { background-color: #577558; border: 1px #fff solid; border-right: 1px #fff solid; vertical-align: middle; color: #ffffff; padding: 15px 5px 15px 15px; }
  #contents_area .section_inner .table_tax_sp table tbody tr td { padding: 15px; white-space: normal; }
  #contents_area .section_inner .table_tax_sp table tbody tr td dl { display: block; overflow: hidden; }
  #contents_area .section_inner .table_tax_sp table tbody tr td dl dt { display: block; float: left; width: 20%; }
  #contents_area .section_inner .table_tax_sp table tbody tr td dl dd { float: left; width: 80%; margin-bottom: 10px; }
  #contents_area .section_inner .table_tax_sp table tbody tr { overflow: hidden; }
  #contents_area .section_inner .table_tax_sp table tbody tr th.load_th00 { float: left; width: 100%; }
  #contents_area .section_inner .table_tax_sp table tbody tr td.load_td00 { float: left; }
  #contents_area .section_inner ul.linklist li p.detail { padding: 20px; border: solid 1px #ededed; margin: 0 auto; }
  #contents_area .section_inner ul.linklist li p.detail a:after { content: ''; width: 20px; height: 20px; display: inline-block; line-height: 1em; background-image: url("../common/image_common/icon_blank.png"); background-repeat: no-repeat; background-position: center top; background-size: 16px 16px; position: relative; top: 6px; left: 5px; }
  #contents_area #section_caution { margin: 0px auto 80px auto !important; } }