@charset "utf-8";

/*令和6年度 (2024年度)　税制改正のポイント*/

/* ========= 共通 ========= */
/*著者*/
div#tax2024 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#tax2024 div.pageNavi{width:100%;margin:40px 0 30px 0;padding-top:10px;text-align:center;}
div#tax2024 div.pageNavi table{margin:0 auto;}
div#tax2024 div.pageNavi table td{padding:0;text-align:center;vertical-align:middle;}
div#tax2024 div.pageNavi table td.prev,
div#tax2024 div.pageNavi table td.next{width:60px;}
div#tax2024 div.pageNavi table td.prev a:hover img,
div#tax2024 div.pageNavi table td.next a:hover img{filter:alpha(opacity=80);-moz-opacity:0.8;opacity:0.8;}
div#tax2024 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#tax2024 div.pageNavi table td.paging a:hover{background:#575757;color:#fff;text-decoration:underline;}
div#tax2024 div.pageNavi table td.paging a.here{background:#575757;color:#fff;}


/*箇条書きリスト*/
div#tax2024 ul.list{
	list-style: none;
}
div#tax2024 ul.list li{
	position:relative;
	margin: 0 0 0.3em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.5;
}
div#tax2024 ul.list li:last-child{
	margin-bottom:0;
}
div#tax2024 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#tax2024 ul.list_enclosedNum{
	margin: 0 0 1em 0;
	padding:0;
	list-style: none;
}
div#tax2024 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#tax2024 ul.list_enclosedNum li span{
	font-size:86%;
	}



/*適用時期*/
div#tax2024 dl.tekiyou2{
	margin: 0 0 50px 0;
	padding:5px 10px;
	border:2px #ccc solid;
}
div#tax2024 dl.tekiyou2 dt{
	margin: 0 0 0.5em 0;
	padding:0;
	font-size:100%;
	line-height:1.5;
	font-weight:bold;
	color:#039;
}
div#tax2024 dl.tekiyou2 dd{
	margin: 0 0 0.5em 0;
	padding: 0 0 0 15px;
	font-size:100%;
	line-height:1.5;	
}
div#tax2024 dl.tekiyou2 dd p{
	margin: 0 0 0.5em 0;
	padding: 0;
	font-size:100%;
	line-height:1.5;	
}


/* 免責事項 */
div#tax2024 p.disclaim{
	margin:2em 0 3em 0;
	padding: 10px;
	font-size:86%;
	line-height:1.5;
	border:2px #ccc solid;	
}



div#tax2024 em.c1{
font-weight:bold;
color:#c00 !important;
font-style:normal;
}
div#tax2024 span.c1,
div#tax2024 sup.c1{
color:#c00 !important;
}
div#tax2024 em.c2{
font-weight:bold;
color:#036 !important;
font-style:normal;
}
div#tax2024 span.small{
	font-size:86% !important;
}
div#tax2024 span.under{
	text-decoration: underline !important;
}



/* ================== P1 ================== */

/*図1令和6年度税制改正の俯瞰図*/
div#tax2024 div.fig1{
	width:100%;
}
div#tax2024 div.fig1 img{
	max-width:100%;
	margin:0 auto;
}
/*目次*/
div#tax2024 dl.mokuji{
	margin:40px 0 40px 0;
	padding:10px;
	border:2px #99ccff solid;
	background-color:#ebf5ff;
}
div#tax2024 dl.mokuji dt{
	margin: 0 0 0.5em 0;
	padding:0;
	color:#039;
	font-weight:bold;
}
div#tax2024 dl.mokuji dd{
	margin: 0 0 0.5em 0;
	padding:0;
}
div#tax2024 dl.mokuji ul{
	margin:0 0 0 20px;
	padding:0;
	list-style:none;
}
div#tax2024 dl.mokuji ul li{
	margin: 0 0 0.5em 0;
	padding:0;
	font-size:100%;
	line-height:1.5;
}
div#tax2024 dl.mokuji ul li:last-child{
	margin-bottom:0;
}
/*入れ子リスト*/
div#tax2024 dl.mokuji ul ul{
	margin:0 0 0 40px;
	padding:0.5em 0;
	list-style:none;
}

/* 表1 (全法人向けの措置 (概要)) */
div#tax2024 table.tbl1{
	width:100%;
	margin:20px 0 15px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 table.tbl1 th,
div#tax2024 table.tbl1 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 table.tbl1 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
	box-sizing: border-box;
}
div#tax2024 table.tbl1 .nowrap{
	white-space: nowrap;
}
div#tax2024 table.tbl1 tbody th{
	text-align: center;
	background-color:#7d97b4;
	color:#fff;
}
div#tax2024 table.tbl1 tbody td{
	text-align: center;
}
div#tax2024 table.tbl1 tbody tr.midasi td{
	background-color: #ebf5ff;
}



/* 表2 (全法人向けの措置 (税額控除率)) */
div#tax2024 table.tbl2{
	width:100%;
	margin:20px 0 20px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 table.tbl2 th,
div#tax2024 table.tbl2 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 table.tbl2 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2024 table.tbl2 thead td{
	text-align: center;
}
div#tax2024 table.tbl2 thead th.item{
	background-color:#ccc;
	color:#333;
}
div#tax2024 table.tbl2 thead th.before{
	background-color:#666;
}
div#tax2024 table.tbl2 tbody th{
	text-align: center;
	background-color:#7d97b4;
	color:#fff;
}
div#tax2024 table.tbl2 tbody td.midasi{
	background-color:#ebf5ff;
}

/*縦書き*/
div#tax2024 table.tbl2 tbody th.tate div{
	display:inline-block;
	writing-mode: vertical-lr;
	text-align: center;
}
/*箇条書き*/
div#tax2024 table.tbl2 ul{
	margin:0 0 0.5em 1em;
	padding:0.5em 0 0 0;
	list-style: none;
}
div#tax2024 table.tbl2 ul li{
	position: relative;
	margin: 0 0 0.5em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.3;
}
div#tax2024 table.tbl2 ul li:last-child{
	margin-bottom:0;
}
div#tax2024 table.tbl2 ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#666;
}
/*強調*/
div#tax2024 table.tbl2 span.color{
	font-weight: bold;
	color:#0051b7;
}


/* 表3 (全法人向けの措置 (マルチステークホルダー要件の見直し)) */
div#tax2024 table.tbl3{
	width:100%;
	margin:20px 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 table.tbl3 th,
div#tax2024 table.tbl3 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 table.tbl3 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2024 table.tbl3 thead th.item{
	background-color:#ccc;
	color:#333;
}
div#tax2024 table.tbl3 thead th.before{
	background-color:#666;
}
div#tax2024 table.tbl3 tbody th{
	text-align: left;
	background-color:#ebf5ff;
}
div#tax2024 table.tbl3 ul{
	margin:0 0 0.5em 1em;
	padding:0.5em 0 0 0;
	list-style: none;
}
div#tax2024 table.tbl3 ul li{
	position: relative;
	margin: 0 0 0.5em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.3;
}
div#tax2024 table.tbl3 ul li:last-child{
	margin-bottom:0;
}
div#tax2024 table.tbl3 ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#666;
}
div#tax2024 table.tbl3 + p{
	margin: 0 0 2em 0;
	padding:0;
	font-size:86%;
	line-height: 1.3;
}


/* 表4 (従業員数2,000人以下の青色申告書提出法人についての制度)) */
div#tax2024 table.tbl4{
	width:100%;
	margin:20px 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 table.tbl4 th,
div#tax2024 table.tbl4 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 table.tbl4 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2024 table.tbl4 thead th.item{
	background-color:#ccc;
	color:#333;
}
div#tax2024 table.tbl4 thead th.before{
	background-color:#666;
}
div#tax2024 table.tbl4 tbody th{
	text-align: left;
	background-color:#ebf5ff;
	box-sizing: border-box;
	width:15%;
}
div#tax2024 table.tbl4 ul{
	margin:0 0 0.5em 1em;
	padding:0.5em 0 0 0;
	list-style: none;
}
div#tax2024 table.tbl4 ul li{
	position: relative;
	margin: 0 0 0.5em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.3;
}
div#tax2024 table.tbl4 ul li:last-child{
	margin-bottom:0;
}
div#tax2024 table.tbl4 ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#666;
}
div#tax2024 table.tbl4 .color{
	font-weight: bold;
	color:#0051b7 !important;
}

/* 表5 (中小企業者向けの措置)) */
div#tax2024 table.tbl5{
/*tbl2と同じ*/
}



/* ================== P2 ================== */
/*図2 (特定税額控除規定の停止措置の見直しと延長 - 改正前の制度概要及び改正箇所)*/
div#tax2024 div.fig2{
	width:95%;
	margin:0 auto 30px auto;
}
div#tax2024 div.fig2 img{
	max-width:100%;
}
/*図の注釈*/
div#tax2024 div.fig2 ul{
	margin:1em 0;
	padding:0;
	list-style: none;
	font-size:86%;
	line-height: 1.5;
}
div#tax2024 div.fig2 ul li{
	margin:0 0 0.5em 2.2em;
	padding:0 0 0 0;
	text-indent:-2.2em;
}



/*図3 (特定税額控除規定の停止措置の見直しと延長 - 上乗せ措置適用法人に係る改正)*/
div#tax2024 div.fig3{
	width:95%;
	margin:0 auto 30px auto;
	box-sizing: border-box;
	display: flex;
	justify-content:space-between;
	flex-wrap: wrap;
}
div#tax2024 div.fig3 div.boxL{
	width:48%;
}
div#tax2024 div.fig3 div.boxL img{
	max-width:100%;
}
div#tax2024 div.fig3 div.boxR{
	width:50%;
}
div#tax2024 div.fig3 table{
	width:100%;
	margin:0 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 div.fig3 table caption{
	margin:0;
	padding:0 0 0.3em 0;
	font-size:100%;
	line-height: 1;
	text-align: left;
}
div#tax2024 div.fig3 table th,
div#tax2024 div.fig3 table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 div.fig3 table thead th{
	text-align: center;
	white-space: nowrap;
	background-color:#ebf5ff;
}
div#tax2024 div.fig3 table tbody th{
	text-align: center;
	font-weight:normal;
}
div#tax2024 div.fig3 table dl{
	margin:0.5em 0;
}
div#tax2024 div.fig3 table dd{
	margin:0 0 1em 0;
}
div#tax2024 div.fig3 table dd:last-child{
	margin:0 0 0 0;
}
div#tax2024 div.fig3 table ul{
	margin:0 0 0.5em 0.5em;
	padding:0 0 0 0;
	list-style: none;
}
div#tax2024 div.fig3 table ul li{
	position: relative;
	margin: 0 0 0.5em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.3;
}
div#tax2024 div.fig3 table ul li:last-child{
	margin-bottom:0;
}
div#tax2024 div.fig3 table ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#666;
}
div#tax2024 div.fig3 .color{
	font-weight: bold;
	color:#0051b7;
}
/*表の注釈*/
div#tax2024 div.fig3 table + p{
	margin:0 0 0.5em 1em;
	padding:0 0 0 0;
	text-indent: -1em;
	font-size:86%;
}
div#tax2024 div.fig3 table + p + ul{
	font-size:86%;
	line-height: 1.2;
}
div#tax2024 div.fig3 table + p + ul li{
	position: relative;
	margin: 0 0 0.5em 0;
	padding:0 0 0 1em;
}
div#tax2024 div.fig3 table + p + ul li:last-child{
	margin-bottom:0;
}
div#tax2024 div.fig3 table + p + ul li:before{
	content:"";
	position: absolute;
	top:0.4em;
	left:0;
	width:5px;
	height:5px;
	background-color:#666;
}



/* 表6 (特定税額控除規定の停止措置の見直しと延長) */
div#tax2024 table.tbl6{
	width:100%;
	margin:20px 0 20px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 table.tbl6 th,
div#tax2024 table.tbl6 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 table.tbl6 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2024 table.tbl6 thead th.item{
	background-color:#ccc;
	color:#333;
}
div#tax2024 table.tbl6 thead th.before{
	background-color:#666;
}
div#tax2024 table.tbl6 tbody th{
	text-align: left;
	background-color:#ebf5ff;
	box-sizing: border-box;
	width:15%;
}
div#tax2024 table.tbl6 .color{
	font-weight: bold;
	color:#0051b7;
}




/* 表7 (一般試験研究費の額に係る税額控除制度の見直し) */
div#tax2024 div.tbl7{
	width:100%;
	margin:20px auto 30px auto;
	box-sizing: border-box;
	display: flex;
	justify-content:space-between;
	flex-wrap: wrap;
}
/*注釈*/
div#tax2024 div.tbl7 div.boxL{
	width:50%;
}
/*下表*/
div#tax2024 div.tbl7 div.boxR{
	width:50%;
	padding-top:20px;
}
/*表7-1*/
div#tax2024 table.tbl7_1{
	width:100%;
	margin:0 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 table.tbl7_1 th,
div#tax2024 table.tbl7_1 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 table.tbl7_1 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2024 table.tbl7_1 thead td{
	text-align: center;
	background-color:#ebf5ff;
}
div#tax2024 table.tbl7_1 thead td.blank{
	background-color:#fff;
}

div#tax2024 table.tbl7_1 thead th.item{
	background-color:#ccc;
	color:#333;
}
div#tax2024 table.tbl7_1 thead th.before{
	background-color:#666;
}
div#tax2024 table.tbl7_1 tbody th{
	text-align: center;
	background-color:#7d97b4;
	color:#fff;
}
/*縦書き*/
div#tax2024 table.tbl7_1 tbody th.tate div{
	display:inline-block;
	writing-mode: vertical-lr;
	text-align: center;
}
/*強調*/
div#tax2024 table.tbl7_1 .color,
div#tax2024 ul .color{
	font-weight: bold;
	color:#0051b7;
}
div#tax2024 table.tbl7_1 td.alignC{
	text-align: center;
}
div#tax2024 table.tbl7_1 td.forDetail{
	background-color:#e3f0f0;
	color:#f00;
	border:2px #7dafb4 solid;
}

/*表の注釈*/
div#tax2024 div.tbl7 div.boxL ul{
	margin:0;
	padding:0;
	font-size:86%;
	line-height: 1.2;
}

/*表7-2 (下表)*/
div#tax2024 table.tbl7_2{
	position: relative;
	width:100%;
	margin:0 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 table.tbl7_2 th,
div#tax2024 table.tbl7_2 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 table.tbl7_2 th{
	text-align: center;
	background-color: #e3f0f0;
	background-color: #b8d3d6;
}

div#tax2024 table.tbl7_2:before{
/*下向き三角*/
	content:"";
	position: absolute;
    display:block;
	width: 0;
    height: 0;
	top:-20px;
	left:calc(50% - 30px);
	border-top: solid 15px #7dafb4;
	border-right: solid 30px transparent;
	border-left: solid 30px transparent;
}



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


/* 表8 (外形標準課税の見直し　①減資への対応　) */
div#tax2024 table.tbl8{
	width:100%;
	margin:20px 0 20px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 table.tbl8 th,
div#tax2024 table.tbl8 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 table.tbl8 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2024 table.tbl8 thead td.blank{
	background-color:#fff;
}

div#tax2024 table.tbl8 thead th.before{
	background-color:#666;
}
div#tax2024 table.tbl8 tbody th{
	text-align: left;
	background-color:#ebf5ff;
}
div#tax2024 table.tbl8 em{
	font-weight:bold;
	font-style:normal;
	color:#0051b7;
}
div#tax2024 table.tbl8 ul{
	margin:0 0 0.5em 0.5em;
	padding:0 0 0 0;
	list-style: none;
}
div#tax2024 table.tbl8 ul li{
	position: relative;
	margin: 0 0 0.5em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.3;
}
div#tax2024 table.tbl8 ul li:last-child{
	margin-bottom:0;
}
div#tax2024 table.tbl8 ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#666;
}
/*図4 (資本金＋資本剰余金)*/
div#tax2024 div.fig4{
	width:100%;
}
div#tax2024 div.fig4 img{
	max-width:100%;
	margin:0 auto;
}






/* 表9 (外形標準課税の見直し ②100％子法人等への対応) */
div#tax2024 table.tbl9{
	width:100%;
	margin:20px 0 20px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 table.tbl9 th,
div#tax2024 table.tbl9 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 table.tbl9 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2024 table.tbl9 thead td.blank{
	background-color:#fff;
}

div#tax2024 table.tbl9 thead th.before{
	background-color:#666;
}
div#tax2024 table.tbl9 tbody th{
	text-align: left;
	background-color:#ebf5ff;
	box-sizing: border-box;
	width:15%;
}
div#tax2024 table.tbl9 ul{
	margin:0.5em 0 0.5em 0.5em;
	padding:0 0 0 0;
	list-style: none;
}
div#tax2024 table.tbl9 ul li{
	position: relative;
	margin: 0 0 0.5em 2.3em;
	padding:0 0 0 0;
	font-size:86%;
	line-height:1.2;
	text-indent:-2.3em
}
div#tax2024 table.tbl9 ul li:last-child{
	margin-bottom:0;
}
div#tax2024 table.tbl9 em{
	font-weight:bold;
	font-style:normal;
	color:#0051b7;
}
div#tax2024 table.tbl9 dl{
	margin: 0 0 0 1em;
	padding:0.5em 0 0 0;
}
div#tax2024 table.tbl9 dt{
	position: relative;
	font-weight:bold;
	margin: 0 0 0 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.3;
}
div#tax2024 table.tbl9 dt:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#666;
}
div#tax2024 table.tbl9 dd{
	margin: 0 0 0.5em 0;
}
/*図5 (表中イメージ図)*/
div#tax2024 div.fig5{
	width:180px;
}
div#tax2024 div.fig5 img{
	max-width:100%;
	margin:0 auto;
}
div#tax2024 div.fig5 p{
	margin:0;
	padding:1em 0 0 0;
	font-size:0.86rem;
	line-height: 1.2;
	color:#666;
}





/* 表10 (中小企業者等の少額減価償却資産の取得価額の損金算入の特例の見直しと期限延長) */
div#tax2024 table.tbl10{
	width:100%;
	margin:20px 0 20px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 table.tbl10 th,
div#tax2024 table.tbl10 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 table.tbl10 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2024 table.tbl10 thead th.before{
	background-color:#666;
}
div#tax2024 table.tbl10 thead td.blank{
	background-color:#fff;
}
div#tax2024 table.tbl10 tbody th{
	text-align: left;
	background-color:#ebf5ff;
}
div#tax2024 table.tbl10 tbody th.nowrap{
	white-space: nowrap;
}
div#tax2024 table.tbl10 ul{
	margin:0 0 0.5em 0.5em;
	padding:0.5em 0 0 0;
	list-style: none;
}
div#tax2024 table.tbl10 ul li{
	position: relative;
	margin: 0 0 0.5em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.3;
}
div#tax2024 table.tbl10 ul li:last-child{
	margin-bottom:0;
}
div#tax2024 table.tbl10 ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#666;
}



/* 表11 (自動販売機等及び入場券回収による帳簿のみの保存の特例について) */
div#tax2024 table.tbl11{
	width:100%;
	margin:20px 0 20px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2024 table.tbl11 th,
div#tax2024 table.tbl11 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2024 table.tbl11 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2024 table.tbl11 thead th.before{
	background-color:#666;
}
div#tax2024 table.tbl11 thead td.blank{
	background-color:#fff;
}
div#tax2024 table.tbl11 tbody th{
	text-align: left;
	background-color:#ebf5ff;
}
div#tax2024 table.tbl11 tbody td{
	vertical-align: top;
}
div#tax2024 table.tbl11 ol{

}
div#tax2024 table.tbl11 ol li{
	margin:0 0 0.5em 1.4em;
	padding:0;
	text-indent: -1.4em;
}