@charset "utf-8";

/*2022年度 税制改正のポイント*/

/* ========= 共通 ========= */
/*著者*/
div#tax2022 p.author{
	margin: 0 0 2em 0;
	padding:0;
	color:#333;
	text-align:right;
	font-size:86%;
	line-height: 1.3;
}

/*ページ送り*/
div#tax2022 div.pageNavi{width:100%;margin:40px 0 30px 0;padding-top:10px;text-align:center;}
div#tax2022 div.pageNavi table{margin:0 auto;}
div#tax2022 div.pageNavi table td{padding:0;text-align:center;vertical-align:middle;}
div#tax2022 div.pageNavi table td.prev,
div#tax2022 div.pageNavi table td.next{width:60px;}
div#tax2022 div.pageNavi table td.prev a:hover img,
div#tax2022 div.pageNavi table td.next a:hover img{filter:alpha(opacity=80);-moz-opacity:0.8;opacity:0.8;}
div#tax2022 div.pageNavi table td.paging a{margin:0 4px;padding:0;text-decoration:none;display:inline-block;width:25px;height:25px;line-height:25px;background:#e6e6e6;color:#000;}
div#tax2022 div.pageNavi table td.paging a:hover{background:#575757;color:#fff;text-decoration:underline;}
div#tax2022 div.pageNavi table td.paging a.here{background:#575757;color:#fff;}


/*箇条書きリスト*/
div#tax2022 ul.list{
	list-style: none;
}
div#tax2022 ul.list li{
	position:relative;
	margin: 0 0 0.3em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.5;
}
div#tax2022 ul.list li:last-child{
	margin-bottom:0;
}
div#tax2022 ul.list li:before{
	content:"";
	position: absolute;
	top:0.4em;
	left:0;
	width:8px;
	height:8px;
	background-color:#009eb7;
	border-radius: 4px;
}
/*箇条書きリスト (囲み数字 1文字分インデント)*/
div#tax2022 ul.list_enclosedNum{
	margin: 0 0 1em 0;
	padding:0;
	list-style: none;
}
div#tax2022 ul.list_enclosedNum li{
	text-indent: -1.5em;
	margin: 0 0 0.5em 1.5em;
	padding:0;
	font-size:100%;
	line-height:1.5;
}
div#tax2022 ul.list_enclosedNum li span{
	font-size:86%;
	}



/*適用時期*/
div#tax2022 dl.tekiyou2{
	margin: 0 0 50px 0;
	padding:5px 10px;
	border:2px #ccc solid;
}
div#tax2022 dl.tekiyou2 dt{
	margin: 0 0 0.5em 0;
	padding:0;
	font-size:100%;
	line-height:1.5;
	font-weight:bold;
	color:#039;
}
div#tax2022 dl.tekiyou2 dd{
	margin: 0 0 0.5em 0;
	padding: 0 0 0 15px;
	font-size:100%;
	line-height:1.5;	
}
div#tax2022 dl.tekiyou2 dd p{
	margin: 0 0 0.5em 0;
	padding: 0;
	font-size:100%;
	line-height:1.5;	
}


/* 免責事項 */
div#tax2022 p.disclaim{
	margin:2em 0 3em 0;
	padding: 10px;
	font-size:86%;
	line-height:1.5;
	border:2px #ccc solid;	
}



div#tax2022 em.c1{
font-weight:bold;
color:#c00 !important;
font-style:normal;
}
div#tax2022 span.c1,
div#tax2022 sup.c1{
color:#c00 !important;
}
div#tax2022 em.c2{
font-weight:bold;
color:#036 !important;
font-style:normal;
}
div#tax2022 span.small{
	font-size:86% !important;
}
div#tax2022 span.under{
	text-decoration: underline !important;
}



/* ================== P1 ================== */
div#tax2022 dl.mokuji{
	margin:20px 0 40px 0;
	padding:10px;
	border:2px #99ccff solid;
	background-color:#ebf5ff;
}
div#tax2022 dl.mokuji dt{
	margin: 0 0 0.5em 0;
	padding:0;
	color:#039;
	font-weight:bold;
}
div#tax2022 dl.mokuji dd{
	margin: 0 0 0.5em 0;
	padding:0;
}
div#tax2022 dl.mokuji ul{
	margin:0 0 0 20px;
	padding:0;
	list-style:none;
}
div#tax2022 dl.mokuji ul li{
	margin: 0 0 0.5em 0;
	padding:0;
	font-size:100%;
	line-height:1.5;
}
div#tax2022 dl.mokuji ul li:last-child{
	margin-bottom:0;
}




/* ===== 図表1 ===== */
div#tax2022 div.fig1{
	width:100%;
}
div#tax2022 div.fig1 table{
	width:100%;
	margin-bottom:2em;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2022 div.fig1 table th,
div#tax2022 div.fig1 table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2022 div.fig1 table caption{
	padding-top:1em;
	padding-bottom:0.3em;
	text-align:left;
	font-size:115%;
}
div#tax2022 div.fig1 table thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2022 div.fig1 table thead th.item{
	background-color:#ccc;
	color:#333;
}
div#tax2022 div.fig1 table thead th.before{
	background-color:#666;
}
div#tax2022 div.fig1 table tbody th{
	text-align: center;
	background-color:#ebf5ff;
}
div#tax2022 div.fig1 table tbody th.tate{
	min-width:1em;
	line-height: 1;
	-ms-writing-mode: tb-lr;
	writing-mode: vertical-lr;
}
div#tax2022 div.fig1 table tbody td p.indent{
	text-indent: -1.5em;
	margin: 0 0 0.5em 1.5em;
	padding:0;
	font-size:100%;
	line-height:1.5;
}
div#tax2022 div.fig1 table tbody td ul.indent li{
	text-indent: -1.5em;
	margin: 0 0 0.5em 1.5em;
	padding:0;
	font-size:100%;
	line-height:1.5;
}
div#tax2022 div.fig1 table .nowrap{
	white-space: nowrap;
}

div#tax2022 div.fig1 table.tbl1a{}/*人材確保等促進税制*/
div#tax2022 div.fig1 table.tbl1b{}/*所得拡大促進税制*/
div#tax2022 div.fig1 table.tbl1c{/*対象法人・税額控除限度額*/
	margin-bottom:1em;
}
div#tax2022 div.fig1 table.tbl1d{/*中小企業者*/
	margin-top:2em;
	margin-bottom:3em;
}
div#tax2022 div.fig1 table tbody th.noLineB{
	border-bottom:none;
}

div#tax2022 div.fig1 table tbody th.innerCell{
	background-color:#c8e0f8;
	white-space: nowrap;
	border-top:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2022 div.fig1 table tbody th.widthFix{
	width:8em;
}

div#tax2022 div.fig1 table.tbl1d ul{
	margin:0 0 0.5em 0;
	padding:0;
	list-style: none;
}
div#tax2022 div.fig1 table.tbl1d ul li{
	position: relative;
	margin: 0 0 0.5em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.5;
}
div#tax2022 div.fig1 table.tbl1d ul li:last-child{
	margin-bottom:0;
}
div#tax2022 div.fig1 table.tbl1d ul li:before{
	content:"";
	position: absolute;
	top:0.4em;
	left:0;
	width:6px;
	height:6px;
	background-color:#666;
	border-radius: 3px;
}



/* ===== 図表2 (大企業についての一定の租税特別措置の停止措置の見直し) ===== */
div#tax2022 div.fig2{
	width:100%;
	margin:40px 0;
}





/* ================== P2 ================== */

/* ===== 図表3 (完全子法人株式等に係る配当等についての源泉所得税の徴収廃止) ===== */
div#tax2022 div.fig3{
	width:100%;
	margin:20px 0 40px 0;
	box-sizing: border-box;
	display: flex;
	justify-content:space-between;
	flex-wrap: wrap;
}
div#tax2022 div.fig3 div.boxL{
	width:295px;
}
div#tax2022 div.fig3 div.boxR{
	width:400px;
}
/* ----- 左側 -----*/
div#tax2022 div.fig3 div.boxL p.heading{
	position: relative;
	margin:0 0 0.5em 0;
	padding-left:20px;
}
div#tax2022 div.fig3 div.boxL p.heading:before{
	content:"";
	position: absolute;
	top:0.4em;
	left:0;
	width:10px;
	height:10px;
	background-color:#036;
}
div#tax2022 div.fig3 div.boxL ul{
	padding:0.5em;
	border:2px #9c3 solid;
	border-radius: 10px;
}
div#tax2022 div.fig3 div.boxL ul li{
	margin: 0 0 1em 0;
	padding: 0 0 0 15px;
	position: relative;
}
div#tax2022 div.fig3 div.boxL ul li em{ font-weight:bold; text-decoration: underline;}
div#tax2022 div.fig3 div.boxL ul li:last-child{
	margin-bottom:0;
}
div#tax2022 div.fig3 div.boxL ul li:before{
	content:"";
	position: absolute;
	top:0.4em;
	left:0;
	width:8px;
	height:8px;
	background-color:#9c3;
	border-radius: 4px;
}
/*入れ子リスト*/
div#tax2022 div.fig3 div.boxL ul ul{
	border:none;
	padding:0.5em 0 0 0;
}
div#tax2022 div.fig3 div.boxL ul ul li{
	padding: 0 0 0 10px;
	margin: 0 0 0.5em 0;
	font-size:100%;
}
div#tax2022 div.fig3 div.boxL ul ul li:before{
	width:6px;
	height:6px;
	background-color:#666;
	border-radius: 3px;
}
div#tax2022 div.fig3 div.boxL p.hukidasi{
	box-sizing: border-box;
	width:10em;
	margin:10px auto 20px auto;
	padding:0.3em 0.5em;
	background-color: #a0dcff;
	border-radius: 10px;
	position: relative;
}
div#tax2022 div.fig3 div.boxL p.hukidasi:before{
	/*フキダシ三角*/
	content:"";
	position: absolute;
    display:block;
	width: 0;
    height: 0;
	top:-15px;
	left:calc(50% - 15px);
    border-right: solid 15px transparent;
	border-bottom: solid 15px #a0dcff;
	border-left: solid 15px transparent;
}

/* ----- 右側 -----*/
div#tax2022 div.fig3 div.boxR table{
	width:100%;
	position: relative;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2022 div.fig3 div.boxR table th,
div#tax2022 div.fig3 div.boxR table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2022 div.fig3 div.boxR table th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2022 div.fig3 div.boxR table td.lineT{border-top:4px #00A3E0 solid;}
div#tax2022 div.fig3 div.boxR table td.lineR{border-right:4px #00A3E0 solid;}
div#tax2022 div.fig3 div.boxR table td.lineB{border-bottom:4px #00A3E0 solid;}
div#tax2022 div.fig3 div.boxR table td.lineL{border-left:4px #00A3E0 solid;}

div#tax2022 div.fig3 div.boxR table dt{
	text-indent: -1.5em;
	padding-left:1.5em;
}
div#tax2022 div.fig3 div.boxR table ul{
	margin-left:1.5em;
	padding-top:0.3em;
}
div#tax2022 div.fig3 div.boxR table ul li{
	margin: 0 0 0.5em 0;
	padding: 0 0 0 15px;
	position: relative;
	line-height: 1.2;
	font-size:100%;
}
div#tax2022 div.fig3 div.boxR table ul li:last-child{
	margin-bottom:0;
}
div#tax2022 div.fig3 div.boxR table ul li:before{
	content:"";
	position: absolute;
	top:0.4em;
	left:0;
	width:6px;
	height:6px;
	background-color:#666;
	border-radius: 3px;
}

div#tax2022 div.fig3 div.boxR table:before{
	/*矢印-三角*/
	content:"";
	position: absolute;
    display:block;
	width: 0;
    height: 0;
	top:150px;
	left:-35px;
	border-top: solid 30px transparent;
    border-right: solid 20px #00A3E0;
	border-bottom: solid 30px transparent;
}
div#tax2022 div.fig3 div.boxR table:after{
	/*矢印-棒*/
	content:"";
	position: absolute;
    display:block;
	width: 15px;
    height: 30px;
	top:165px;
	left:-15px;
	background-color:#00A3E0;
}

/* ----- 注記 -----*/
div#tax2022 div.fig3 ul.remarks{
	width:100%;
	margin-top:20px;
	padding:10px;
	background-color: #eee;
}
/*入れ子*/
div#tax2022 div.fig3 ul.remarks ul{
	margin:0.5em 0 0.5em 3em;
}
div#tax2022 div.fig3 ul.remarks ul li{
	margin: 0 0 0.5em 0;
	padding: 0 0 0 15px;
	position: relative;
	line-height: 1.2;
	font-size:100%;
}
div#tax2022 div.fig3 ul.remarks ul li:last-child{
	margin-bottom:0;
}
div#tax2022 div.fig3 ul.remarks ul li:before{
	content:"";
	position: absolute;
	top:0.4em;
	left:0;
	width:6px;
	height:6px;
	background-color:#666;
	border-radius: 3px;
}





/* ===== 図表4 (大法人に対する法人事業税所得割の税率の見直し) ===== */
div#tax2022 div.fig4{
	margin:20px 0 40px 0;
}
div#tax2022 div.fig4 table{
	width:100%;
	box-sizing: border-box;
	margin:0 0 10px 0;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2022 div.fig4 table th,
div#tax2022 div.fig4 table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}

div#tax2022 div.fig4 table thead th,
div#tax2022 div.fig4 table thead td{
	color:#fff;
	background-color: #036;
	text-align: center;
}
div#tax2022 div.fig4 table tbody th{
	background-color: #ebf5ff;
}
div#tax2022 div.fig4 table tbody td{
	text-align: center;
}
/*注記*/
div#tax2022 div.fig4 ul{
	background-color:#eee;
	padding:0.5em;
}
div#tax2022 div.fig4 ul li{
	margin: 0 0 0.5em 0;
	padding: 0 0 0 15px;
	position: relative;
}
div#tax2022 div.fig4 ul li:last-child{
	margin-bottom:0;
}
div#tax2022 div.fig4 ul li:before{
	content:"";
	position: absolute;
	top:0.4em;
	left:0;
	width:8px;
	height:8px;
	background-color:#666;
	border-radius: 4px;
}



/* ===== 図表5 (交際費等の損金不算入制度等の期限延長) ===== */
div#tax2022 div.fig5{
	margin:20px 0 40px 0;
}
div#tax2022 div.fig5 table{
	width:100%;
	box-sizing: border-box;
	margin:0 0 10px 0;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2022 div.fig5 table th,
div#tax2022 div.fig5 table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2022 div.fig5 table thead th,
div#tax2022 div.fig5 table thead td{
	color:#fff;
	background-color: #036;
	text-align: center;
}
div#tax2022 div.fig5 table tbody th{
	text-align: left;
	font-weight: normal;
	background-color: #ebf5ff;
}


/* ===== 図表6 (少額の減価償却資産の取得価額の損金算入制度等) ===== */
div#tax2022 div.fig6{
	margin:20px 0 40px 0;
}
div#tax2022 div.fig6 table{
	width:100%;
	box-sizing: border-box;
	margin:0 0 10px 0;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2022 div.fig6 table th,
div#tax2022 div.fig6 table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2022 div.fig6 table thead th,
div#tax2022 div.fig6 table thead td{
	color:#fff;
	background-color: #036;
	text-align: center;
}
div#tax2022 div.fig6 table tbody th{
	font-weight: normal;
	text-align: left;
	background-color: #ebf5ff;
}
div#tax2022 div.fig6 table tbody th p{
	margin:0;
	padding: 0 0 0 1.3em;
	text-indent: -1.3em;
}
div#tax2022 div.fig6 table tbody td{
	text-align: center;
}
div#tax2022 div.fig6 table .nowrap{
	white-space: nowrap;
}
div#tax2022 div.fig6 table .col1{
	width:20%;
	box-sizing: border-box;
}
/*注記*/
div#tax2022 div.fig6 ol{
	background-color:#eee;
	padding:0.5em;
}
div#tax2022 div.fig6 ol li{
	margin: 0 0 0.5em 0;
	padding: 0 0 0 0;
}
div#tax2022 div.fig6 ol li:last-child{
	margin-bottom:0;
}



/* ===== 図表7 (隠蔽仮装行為に基づく確定申告書等における簿外経費の取扱い) ===== */
div#tax2022 div.fig7{
	margin:20px 0 40px 0;
}
div#tax2022 div.fig7 table{
	width:100%;
	box-sizing: border-box;
	margin:0 0 10px 0;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2022 div.fig7 table th,
div#tax2022 div.fig7 table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2022 div.fig7 table thead th,
div#tax2022 div.fig7 table thead td{
	color:#fff;
	background-color: #036;
	text-align: center;
}
div#tax2022 div.fig7 table tbody th{
	font-weight: normal;
	text-align: left;
	background-color: #ebf5ff;
	white-space: nowrap;
}
div#tax2022 div.fig7 table tbody th p{
	margin:0;
	padding: 0 0 0 1.3em;
	text-indent: -1.3em;
}

div#tax2022 div.fig7 table ul{

}
div#tax2022 div.fig7 table ul li{
	margin: 0 0 0.5em 0;
	padding: 0 0 0 15px;
	position: relative;
}
div#tax2022 div.fig7 table ul li:last-child{
	margin-bottom:0;
}
div#tax2022 div.fig7 table ul li:before{
	content:"";
	position: absolute;
	top:0.4em;
	left:0;
	width:6px;
	height:6px;
	background-color:#666;
	border-radius: 3px;
}


/*注記*/
div#tax2022 div.fig7 ol{
	background-color:#eee;
	padding:0.5em 0.5em 0.5em 3em;
	text-indent: -2.5em;
}
div#tax2022 div.fig7 ol li{
	margin: 0 0 0.5em 0;
	padding: 0 0 0 0;
}
div#tax2022 div.fig7 ol li:last-child{
	margin-bottom:0;
}



/* ================== P3 ================== */

/*交際費等の租税特別措置についてのグループ通算制度における取扱い*/
div#tax2022 ul.group{
	margin:0 0 20px 20px;
}
div#tax2022 ul.group li{
	margin: 0 0 0.5em 0;
	padding: 0 0 0 15px;
	position: relative;
}
div#tax2022 ul.group li:last-child{
	margin-bottom:0;
}
div#tax2022 ul.group li:before{
	content:"";
	position: absolute;
	top:0.4em;
	left:0;
	width:8px;
	height:8px;
	background-color:#036;
	border-radius: 4px;
}

/*子会社株式簿価減額特例の見直し*/
div#tax2022 dl.kogaisya{
	margin: 0 0 40px 0;
	border:2px #9c3 solid;
}
div#tax2022 dl.kogaisya dt{
	padding:0.3em 0.5em;
	background-color: #cfe79f;
}
div#tax2022 dl.kogaisya dd{
	padding:1em;
}

div#tax2022 dl.kogaisya ul{
	margin:0;
	padding:0;
}
div#tax2022 dl.kogaisya ul li{
	margin:0 0 0.8em 0;
	padding:0 0 0 1.3em;
	text-indent: -1.3em;
}
div#tax2022 dl.kogaisya ul ul{
	padding-top:0.5em;
}
div#tax2022 dl.kogaisya ul ul li{
	margin:0 0 0.5em 0;
	padding:0 0 0 2.7em;
	text-indent: -2.7em;
}






/* ===== 図表8 (電子帳簿保存法の見直し) ===== */
div#tax2022 div.fig8{
	margin:20px 0 40px 0;
}
div#tax2022 div.fig8 table{
	width:100%;
	box-sizing: border-box;
	margin:0 0 10px 0;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2022 div.fig8 table th,
div#tax2022 div.fig8 table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2022 div.fig8 table thead th,
div#tax2022 div.fig8 table thead td{
	color:#fff;
	background-color: #036;
	text-align: center;
}
div#tax2022 div.fig8 table tbody th{
	font-weight: normal;
	text-align: left;
}
div#tax2022 div.fig8 table tbody th.tate{
	background-color: #ebf5ff;
	min-width:1em;
	line-height: 1;
	-ms-writing-mode: tb-lr;
	writing-mode: vertical-lr;
}
div#tax2022 div.fig8 table tbody td{
	
}
div#tax2022 div.fig8 table tbody td p{
	margin:0;
	padding: 0 0 0 1.3em;
	text-indent: -1.3em;
}
div#tax2022 div.fig8 table tbody td ul li{
	margin:0 0 0.3em 0;
	padding: 0 0 0 1.3em;
	text-indent: -1.3em;
}



/* ===== 図表9 (電子データ保存の宥恕措置の整備) ===== */
div#tax2022 div.fig9{
	margin:20px 0 40px 0;
}
div#tax2022 div.fig9 table{
	width:100%;
	box-sizing: border-box;
	margin:0 0 10px 0;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2022 div.fig9 table th,
div#tax2022 div.fig9 table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2022 div.fig9 table thead th,
div#tax2022 div.fig9 table thead td{
	color:#fff;
	background-color: #036;
	text-align: center;
}
div#tax2022 div.fig9 table thead th.before{
	background-color: #666;
	width:40%;
}
div#tax2022 div.fig9 table tbody td{
	vertical-align: top;
	text-align: left;
}
div#tax2022 div.fig9 table dl{

}
div#tax2022 div.fig9 table dl dt{
	position: relative;
	margin: 0 0 0.5em 0;
	padding: 0 0 0 15px;
	font-weight: bold;
}
div#tax2022 div.fig9 table dl dt:before{
	content:"";
	position: absolute;
	top:0.4em;
	left:0;
	width:10px;
	height:10px;
	background-color:#036;
}
div#tax2022 div.fig9 table dl dd{
	margin-bottom:1em;
}
div#tax2022 div.fig9 table dl dd:last-child{
	margin-bottom:0;
}

div#tax2022 div.fig9 table ul{
	margin:0.5em 0 0.5em 1em;
	padding:0;
}
div#tax2022 div.fig9 table ul li{
	margin: 0 0 0.5em 0;
	padding: 0 0 0 1.3em;
	text-indent: -1.3em;
}

div#tax2022 div.fig10{
	margin:0 0 40px 0;
	text-align: center;
}




/* ================== P4 ================== */
/*過少申告加算税等の加重措置の整備*/
div#tax2022 div.fig11{
	margin:20px 0 40px 0;
}
div#tax2022 div.fig11 table{
	width:100%;
	box-sizing: border-box;
	margin:0 0 10px 0;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2022 div.fig11 table th,
div#tax2022 div.fig11 table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2022 div.fig11 table thead th,
div#tax2022 div.fig11 table thead td{
	color:#fff;
	background-color: #036;
	text-align: center;
}
div#tax2022 div.fig11 table thead th{
	width:25%;
}
div#tax2022 div.fig11 table thead th.before{
	background-color: #666;
}
div#tax2022 div.fig11 table thead td{
	background-color: #ccc;
	color:#000;
}
div#tax2022 div.fig11 table tbody th{
	text-align:left;
}
div#tax2022 div.fig11 table tbody td{
	text-align: center;
}


/*適格請求書発行事業者の登録手続きの柔軟化*/
div#tax2022 div.fig12{
	margin:20px 0 40px 0;
}
div#tax2022 div.fig12 table{
	width:100%;
	box-sizing: border-box;
	margin:0 0 10px 0;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2022 div.fig12 table th,
div#tax2022 div.fig12 table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2022 div.fig12 table thead th,
div#tax2022 div.fig12 table thead td{
	color:#fff;
	background-color: #036;
	text-align: center;
}
div#tax2022 div.fig12 table thead th{
	width:28%;
}
div#tax2022 div.fig12 table thead th.before{
	background-color: #666;
}
div#tax2022 div.fig12 table thead td{
	background-color: #ccc;
	color:#000;
}
div#tax2022 div.fig12 table tbody th{
	text-align:left;
}
div#tax2022 div.fig12 table tbody th em{
	text-decoration: underline;
}
div#tax2022 div.fig12 table tbody td{
	text-align: left;
}


/*例*/
div#tax2022 dl.rei{
	box-sizing: border-box;
	margin:20px 0 40px 0;
	padding:10px;
	border: 2px #9c0 solid;
	display:flex;
	justify-content:space-between;
	flex-wrap: nowrap;
}
div#tax2022 dl.rei dt{
	margin-right:1em;
	color:#9c0;
	font-weight:bold;
	font-size:128%;
}


/*適格請求書発行事業者への登録手続き*/
div#tax2022 div.fig13{
	margin:0 0 40px 0;
	text-align: center;
}