.lineBtn{display:none;}
.site-body{padding-top:0 !important;}
section.establish_box:first-child {
	background-image: url(/wp-content/uploads/2025/05/AdobeStock_1155530234_Preview-scaled.jpg);
	background-position: center;
	background-repeat: no-repeat;
	background-size: cover;
}
.tax_point {
	background-color: #333;
}
.tax_point .row > div {
	margin-bottom: 2rem;
}
.point_box {
	background-color: #fff;
	padding: 1rem;
	height: 100%;
	display: flex;
	flex-direction: column;
	justify-content: space-between;
}
.point_box .number {
	font-weight: bold;
	background-color: var(--vk-color-primary);
	color: #fff;
	display: flex;
	align-items: center;
	justify-content: center;
	padding: 01rem;
	border-radius: 100px;
	margin: 0 auto;
	aspect-ratio: 1 / 1;
}
.point_box h3 {
	text-align: center;
	border: 0;
	color: var(--vk-color-primary);
	margin-top: 1rem;
	padding: 0;
	margin-bottom: 1rem;
}
.point_box h3:after {
	content: none;
}
.point_box p.p {
	text-align: center;
	font-size: 1.1rem;
	/* 	margin-top: auto; */
	margin-bottom: 0;
}

.tax_merit .row > div {
	margin-bottom: 2rem;
}
.tax_merit .row > div:nth-child(2n-1) .merit_box {
	border: 3px solid var(--vk-color-custom-3);
}
.tax_merit .row > div:nth-child(2n) .merit_box {
	border: 3px solid var(--vk-color-primary);
}
.merit_box {
	background-color: #f2f2f2;
	padding: 1rem;
	text-align: center;
	height: 100%;
	display: flex;
	align-items: center;
	justify-content: center;
	border-radius: 10px;
}
.merit_box p {
	margin-bottom: 0;
	font-weight: bold;
	font-size: 1.2rem;
}
.merit_box p span.red {
	font-size: 1.6rem;
}
section.newsBlock {
	background-color: var(--vk-color-custom-4);
}
.tax_tips_tp {
	text-align: center;
}
.tax_tips_tp p {
	font-size: 1.4rem;
	text-align: center;
	font-weight: bold;
}
.tax_tips_tp .arrow {
	text-align: center;
	margin-bottom: 2rem;
	font-size: 1.4rem;
	position: relative;
	z-index: 0;
	padding: 2rem 1rem 3rem;
}
.tax_tips_tp .arrow:after {
	content: "";
	display: block;
	max-width: 800px;
	height: 100%;
	background-color: #f2f2f2;
	position: absolute;
	top: 0;
	left: 50%;
	z-index: -1;
	clip-path: polygon(100% 0%, 0% 0%, 50% 100%);
	transform: translateX(-50%);
	width: 100%;
}
.tax_tips_tp h3 {
	text-align: center;
	font-size: 2.2rem;
	color: var(--vk-color-primary);
	border: 0;
	padding-bottom: 0;
	position: relative;
	display: inline-block;
}
.tax_tips_tp h3:after {
	content: "";
	width: 105%;
	left: 50%;
	height: 35%;
	border: 0;
	background-color: #f6d136;
	z-index: -1;
	transform: translateX(-50%);
}
.tips_box {
	background-color: var(--vk-color-primary);
	text-align: center;
	color: #fff;
	height: 100%;
	width: 100%;
	aspect-ratio: 1 / 1;
	display: flex;
	flex-direction: column;
	align-items: center;
	justify-content: center;
	border-radius: 250px;
}
.tips_box h4 {
	background-color: unset;
	font-size: 1.8rem;
	border-bottom: 1px solid #fff;
	border-radius: 0;
}
@media(max-width:767px){
	.tax_tips .row {
		margin-left: -10px;
		margin-right: -10px;
		justify-content: center;
	}
	.tax_tips .row > div {
		margin-bottom: 1rem;
		padding-left: 10px;
		padding-right: 10px;
	}
	.tax_tips_tp h3 {
		font-size: 1.7rem;
	}
	.tips_box h4 {
		margin-bottom: 0.5rem;
	}
	.tips_box p {
		line-height: 1.5rem;
	}
}

.tax_if_content h3 {
	background-color: var(--vk-color-primary);
	text-align: center;
	padding: 1rem;
	color: #fff;
	border: 0;
	margin-bottom: 0;
}
.tax_if_content h3:after {
	width: 100px;
	height: 30px;
	border: 0;
	bottom: -29px;
	background-color: var(--vk-color-primary);
	left: 50%;
	transform: translateX(-50%);
	clip-path: polygon(100% 0%, 0% 0%, 50% 100%);
	content: "";
}
.tax_if_content .row {
	padding-top: 60px;
}
.tax_if_content .row > div {
	margin-bottom: 1rem;
}
.if_box {
	background-color: var(--vk-color-footer-bg);
	padding: 1rem;
	height: 100%;
	display: flex;
	align-items: center;
	justify-content: center;
}
.if_box p {
	margin-bottom: 0;
	font-size: 1.4rem;
	text-align: center;
	line-height: 2.1rem;
	font-weight: bold;
}
.tax_if_content > p {
	font-size: 1.2rem;
}
.tax_if ~ section.top_contact {
	position: relative;
}
.tax_if ~ section.top_contact:before {
	content: "";
	width: 100px;
	height: 30px;
	display: block;
	left: 50%;
	transform: translateX(-50%);
	background-color: #fff;
	position: absolute;
	top: -1px;
	clip-path: polygon(100% 0%, 0% 0%, 50% 100%);
}
.tax_check_box {
	background-color: var(--vk-color-custom-4);
	padding: 2rem;
	border: 4px solid var(--vk-color-primary);
	border-radius: 20px;
}
ul.tax_check_list {
	margin: 0;
	padding-left: 0;
	list-style: none;
}
ul.tax_check_list li {
	font-weight: bold;
	font-size: 1.6rem;
	padding-left: 2.5rem;
	position: relative;
	line-height: 2rem;
}
ul.tax_check_list li:before {
	content: "";
	width: 25px;
	height: 25px;
	border: 3px solid #333;
	display: block;
	position: absolute;
	left: 0;
	top: 0;
}
ul.tax_check_list li:after {
	content: "";
	display: block;
	width: 27px;
	height: 15px;
	border-bottom: 8px solid var(--vk-color-primary);
	border-left: 8px solid var(--vk-color-primary);
	border-radius: 4px;
	position: absolute;
	left: 3px;
	transform: rotate(-45deg);
	top: 0;
}
@media(max-width:767px){
	.tax_check_box {
		padding: 1rem;
	}
	ul.tax_check_list li {
		font-size: 1.2rem;
	}
}

.tax_reason {
	counter-reset: number 0; 
}
.tax_reason .row > div {
	margin-bottom: 2rem;
}
.reason_box {
	background-color: var(--vk-color-custom-5);
	padding: 1rem 1.5rem;
	height: 100%;
}
.reason_box h3 {
	padding-left: 3rem;
	position: relative;
}
.reason_box h3:before {
	counter-increment: number 1;
	content: counter(number) " ";
	position: absolute;
	width: 2rem;
	height: 2rem;
	background-color: var(--vk-color-primary);
	left: 0;
	text-align: center;
	color: #fff;
}
.reason_box p {
	margin-bottom: 0;
}
.tax_compare h3 {
	background-color: var(--vk-color-primary);
	text-align: center;
	color: #fff;
	padding: 1rem;
	font-size: 1.8rem;
	margin-bottom: 0;
	border: none;
}
.tax_compare h3:after {
	display: none;
}
.tax_compare table {
	margin-bottom: 1rem;
}
.tax_compare table th, .tax_compare table td {
	padding: 1rem;
	border: 1px solid var(--vk-color-primary);
}
.tax_compare table th {
	background-color: var(--vk-color-custom-4);
	font-size: 1.2rem;
}
.tax_compare table td {
	font-size: 1.2rem;
	text-align: center;
	font-weight: bold;
}
.tax_compare table th:first-child {
	width: 150px;
}
.tax_compare table ~ p {
	margin-bottom: 3rem;
}
@media screen and (max-width: 767px) {
	.tax_compare h3 {
		font-size: 1.5rem;
	}
	.tax_compare table thead {
		display: none;
	}
	.tax_compare table, 
	.tax_compare table tbody, 
	.tax_compare table tr, 
	.tax_compare table td, 
	.tax_compare table th {
		display: block;
		width: 100%;
	}
	.tax_compare table th,
	.tax_compare table td {
		border: none;
	}
	.tax_compare table td::before {
		content: attr(data-label);
		font-weight: bold;
		display: block;
		padding: 1rem;
		background-color: var(--vk-color-custom-4);
		margin: -1rem -1rem 1rem;
	}
	.tax_compare table th {
		display: none;
	}
}
.flow_box h6{
	font-size:1em;
	text-align:center;
}
p.tool-tip {
	position: relative;
	display: block;
	margin: 1.5em 0;
	padding: 7px 10px;
	color: #333;
	font-size: 16px;
	background: #ededed;
	font-weight:bold;
	text-align:center;
}

p.tool-tip:before {
	content: "";
	position: absolute;
	top: 100%;
	left: 50%;
	margin-left: -15px;
	border: 15px solid transparent;
	border-top: 15px solid #ededed;
}
p.positive{
	background: #ffe3df;
}
p.positive:before {
	border-top: 15px solid #ffe3df;
}