@charset "utf-8";

/*令和7年度 (2025年度)　税制改正のポイント*/

/* ========= 共通 ========= */
/*著者*/
div#tax2025 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#tax2025 div.pageNavi{width:100%;margin:40px 0 30px 0;padding-top:10px;text-align:center;}
div#tax2025 div.pageNavi table{margin:0 auto;}
div#tax2025 div.pageNavi table td{padding:0;text-align:center;vertical-align:middle;}
div#tax2025 div.pageNavi table td.prev,
div#tax2025 div.pageNavi table td.next{width:60px;}
div#tax2025 div.pageNavi table td.prev a:hover img,
div#tax2025 div.pageNavi table td.next a:hover img{filter:alpha(opacity=80);-moz-opacity:0.8;opacity:0.8;}
div#tax2025 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#tax2025 div.pageNavi table td.paging a:hover{background:#575757;color:#fff;text-decoration:underline;}
div#tax2025 div.pageNavi table td.paging a.here{background:#575757;color:#fff;}


/*箇条書きリスト*/
div#tax2025 ul.list{
	list-style: none;
}
div#tax2025 ul.list li{
	position:relative;
	margin: 0 0 0.3em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.5;
}
div#tax2025 ul.list li:last-child{
	margin-bottom:0;
}
div#tax2025 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#tax2025 ul.list_enclosedNum{
	margin: 0 0 1em 0;
	padding:0;
	list-style: none;
}
div#tax2025 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#tax2025 ul.list_enclosedNum li span{
	font-size:86%;
	}



/*適用時期*/
div#tax2025 dl.tekiyou2{
	margin: 0 0 50px 0;
	padding:5px 10px;
	border:2px #ccc solid;
}
div#tax2025 dl.tekiyou2 dt{
	margin: 0 0 0.5em 0;
	padding:0;
	font-size:100%;
	line-height:1.5;
	font-weight:bold;
	color:#039;
}
div#tax2025 dl.tekiyou2 dd{
	margin: 0 0 0.5em 0;
	padding: 0 0 0 15px;
	font-size:100%;
	line-height:1.5;	
}
div#tax2025 dl.tekiyou2 dd p{
	margin: 0 0 0.5em 0;
	padding: 0;
	font-size:100%;
	line-height:1.5;
}


/* 免責事項 */
div#tax2025 p.disclaim{
	margin:2em 0 3em 0;
	padding: 10px;
	font-size:86%;
	line-height:1.5;
	border:2px #ccc solid;	
}



div#tax2025 em.c1{
font-weight:bold;
color:#c00 !important;
font-style:normal;
}
div#tax2025 span.c1,
div#tax2025 sup.c1{
color:#c00 !important;
}
div#tax2025 em.c2{
font-weight:bold;
color:#036 !important;
font-style:normal;
}
div#tax2025 span.small{
	font-size:86% !important;
}
div#tax2025 span.under{
	text-decoration: underline !important;
}


div#tax2025 div.FPO{
	margin:1em 0;
	padding:50px 0;
	background-color: #eee;
	text-align: center;
	color:#666;
}
/* ================== P1 ================== */

/*図1令和6年度税制改正の俯瞰図*/
div#tax2025 div.fig1{
	width:100%;
}
div#tax2025 div.fig1 img{
	max-width:100%;
	margin:0 auto;
}
/*目次*/
div#tax2025 dl.mokuji{
	margin:40px 0 40px 0;
	padding:10px;
	border:2px #99ccff solid;
	background-color:#ebf5ff;
}
div#tax2025 dl.mokuji dt{
	margin: 0 0 0.5em 0;
	padding:0;
	color:#039;
	font-weight:bold;
}
div#tax2025 dl.mokuji dd{
	margin: 0 0 0.5em 0;
	padding:0;
}
div#tax2025 dl.mokuji ul{
	margin:0 0 0 20px;
	padding:0;
	list-style:none;
}
div#tax2025 dl.mokuji ul li{
	margin: 0 0 0.5em 0;
	padding:0;
	font-size:100%;
	line-height:1.5;
}
div#tax2025 dl.mokuji ul li:last-child{
	margin-bottom:0;
}
/*入れ子リスト*/
div#tax2025 dl.mokuji ul ul{
	margin:0 0 0 40px;
	padding:0.5em 0;
	list-style:none;
}





/* 表1 (防衛特別法人税の概要) */
div#tax2025 table.tbl1{
	width:100%;
	margin:20px 0 15px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2025 table.tbl1 th,
div#tax2025 table.tbl1 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2025 table.tbl1 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
	box-sizing: border-box;
}
div#tax2025 table.tbl1 .nowrap{
	white-space: nowrap;
}
div#tax2025 table.tbl1 tbody th{
	text-align: left;
	background-color: #ebf5ff;
	box-sizing: border-box;
	width:15%;
}
div#tax2025 table.tbl1 tbody td{
	text-align: left;
}
div#tax2025 table.tbl1 div.fig2{
	width:95%;
	margin:0 auto;
}
div#tax2025 table.tbl1 div.fig2 img{
	max-width:100%;
	margin:0 auto;
}

/* 
表2 (中小企業投資促進税制)
表3 (中小企業経営強化税制 特定経営力向上設備等の追加 1/2)
表4 (中小企業経営強化税制 特定経営力向上設備等の追加 2/2)
表5 (中小企業経営強化税制 その他、生産性向上設備、収益力強化設備)
表6 (高成長投資枠に対する新たな類型)
*/
div#tax2025 table.tbl2{
	width:100%;
	margin:20px 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2025 table.tbl2 th,
div#tax2025 table.tbl2 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2025 table.tbl2 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2025 table.tbl2 thead th.item{
	background-color:#ccc;
	color:#333;
}
div#tax2025 table.tbl2 thead th.before{
	background-color:#666;
	box-sizing: border-box;
	width:42.5%;
}
div#tax2025 table.tbl2 tbody th{
	text-align: left;
	background-color:#ebf5ff;
	box-sizing: border-box;
	width:15%;
}
div#tax2025 table.tbl2 ul{
	margin:0 0 0.5em 1em;
	padding:0.5em 0 0 0;
	list-style: none;
}
div#tax2025 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#tax2025 table.tbl2 ul li:last-child{
	margin-bottom:0;
}
div#tax2025 table.tbl2 ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#666;
}
div#tax2025 table.tbl2 ul ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:6px;
	height:6px;
	background-color:#666;
	border-radius: 50%;
}
div#tax2025 table.tbl2 + p{
	margin: 0 0 1em 1.5em;
	padding:0;
	text-indent:-1.5em;
	font-size:86%;
	line-height: 1.3;
}

/*入れ子表*/
div#tax2025 table.tbl2 table{
	width:97%;
	margin:10px auto 10px auto;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2025 table.tbl2 table th,
div#tax2025 table.tbl2 table td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2025 table.tbl2 table th{
	text-align: center;
	background-color:#ccc;
	color:#333;
}

/*表内 注釈リスト*/
div#tax2025 table.tbl2 ol{

}
div#tax2025 table.tbl2 ol li{
	margin:0 0 0.5em 1.6em;
	padding:0;
	text-indent: -1.6em;
	font-size:86%;
	line-height: 1.3;
}
/*強調*/
div#tax2025 table.tbl2 em{
	font-weight: bold;
	font-style:normal;
	color:#0051b7;
}

/*指定業種とは*/
div#tax2025 dl.sitei{
	padding:15px;
	background-color:#ebf5ff;
	border-radius: 10px;
}
div#tax2025 dl.sitei dt{
	margin:0 0 1em 0;
}
div#tax2025 dl.sitei dt span{
	display:inline-block;
	float:left;
	margin:0 1em 0 0;
	padding:0.1em 1.5em;
	background-color:#7d97b4;
	color:#fff;
	font-weight: bold;
	border-radius: 50%;
	border-radius: 9999px;
}
div#tax2025 dl.sitei dd{
	clear:both;
}
div#tax2025 dl.sitei dd ul{
	margin:0 0 0.5em 1em;
	padding:0 0 0 0;
	list-style: none;
}
div#tax2025 dl.sitei dd ul li{
	position: relative;
	margin: 0 0 0.5em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.3;
}
div#tax2025 dl.sitei dd ul li:last-child{
	margin-bottom:0;
}
div#tax2025 dl.sitei dd ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#7d97b4;
}
div#tax2025 dl.sitei em{
	font-style: normal;
	font-weight: bold;
}




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

/*表7 (オペレーティング・リース取引の損金算入時期の明確化)*/
div#tax2025 table.tbl7{
	width:100%;
	margin:20px 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2025 table.tbl7 th,
div#tax2025 table.tbl7 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2025 table.tbl7 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2025 table.tbl7 thead th.point{
	background-color:#7dafb4;
	color:#fff;
}
div#tax2025 table.tbl7 tbody td.point{
	background-color:#e3f0f0;
}
div#tax2025 table.tbl7 ul{
	margin:0 0 0.5em 0;
	padding:0 0 0 0;
	list-style: none;
}
div#tax2025 table.tbl7 ul li{
	position: relative;
	margin: 0 0 0.5em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.3;
}
div#tax2025 table.tbl7 ul li:last-child{
	margin-bottom:0;
}
div#tax2025 table.tbl7 ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#009eb7;
	background-color:#7dafb4;
	border-radius: 50%;
}
div#tax2025 table.tbl7 em{
	font-style: normal;
	font-weight: bold;
	color:#0051b7;
}
/*注釈*/
div#tax2025 table.tbl7 p{
	margin:0 0 0 2em;
	padding:1em 0 1em 0;
	text-indent: -2em;
	font-size:86%;
	line-height: 1.3;
}

/*図3 オペレーティング・リース借手の仕訳イメージ*/
div#tax2025 div.fig3{
	width:100%;
}
div#tax2025 div.fig3 img{
	max-width:100%;
	margin:0 auto;
}

/*図4 3月決算のイメージ*/
div#tax2025 div.fig4{
	width:100%;
}
div#tax2025 div.fig4 img{
	max-width:100%;
	margin:0 auto;
}


/*表8 (所有権移転外リース取引の減価償却方法の見直し)*/
/*表9 (法人事業税の付加価値割に関する改正)*/
div#tax2025 table.tbl8{
	width:100%;
	margin:20px 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2025 table.tbl8 th,
div#tax2025 table.tbl8 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2025 table.tbl8 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2025 table.tbl8 tbody th{
	text-align: left;
	background-color:#ebf5ff;
	box-sizing: border-box;
	width:20%;
}
div#tax2025 table.tbl8 tbody th span{
	font-size:86%;
	font-weight:normal;
}
div#tax2025 table.tbl8 tbody p{
	margin:0 0 0 1em;
	padding:0.5em 0 0 0;
}



/* ================== P3 ================== */
/*図5 非適格合併等に係る資産調整勘定の算定方法等の見直し*/
div#tax2025 div.fig5{
	width:100%;
	display: flex;
	justify-content:space-between;
	flex-wrap: wrap;
}
div#tax2025 div.fig5 img{
	max-width:100%;
	margin:0 auto;
}
div#tax2025 div.fig5 div.boxL{
	width:40%;
}
div#tax2025 div.fig5 div.boxR{
	width:55%;
}

/*引用元 (国税庁HP)*/
div#tax2025 dl.reference{
	width:100%;
	margin:1em 0;
	font-size:86%;
	line-height: 1.3;
}
div#tax2025 dl.reference dt{
	margin: 0 0 0.5em 0;
	padding:0;
}
div#tax2025 dl.reference dd{
	margin: 0;
	padding:0;
}

/*図6 非適格合併等に係る資産調整勘定の算定方法等の見直しII*/
div#tax2025 div.fig6{
	width:100%;
	margin:1em 0;
}
div#tax2025 div.fig6 img{
	max-width:100%;
	margin:0 auto 20px auto;
}


/*図7 通算法人の行った株式分配に係るみなし配当の額の計算の見直し*/
div#tax2025 div.fig7{
	width:100%;
	display: flex;
	justify-content:space-between;
	flex-wrap: wrap;
}
div#tax2025 div.fig7 img{
	max-width:100%;
	margin:0 auto;
}
div#tax2025 div.fig7 div.boxL{
	width:39%;
}
div#tax2025 div.fig7 div.boxR{
	width:60%;
}

div#tax2025 div.fig7 dl{
	margin:0 0 10px 0;
	padding:1em 1em;
	border:3px #ccc solid;
}
div#tax2025 div.fig7 dl dt{
	margin:0 0 0.5em 0;
	padding: 0;
}
div#tax2025 div.fig7 dl dd{
	margin:0 0 0.5em 0;
	padding: 0;
	font-size:100%;
	line-height: 1.5;
}
div#tax2025 div.fig7 dl dd:last-child{
	margin-bottom:0;
}


/*図8 内国法人が3月決算、その内国法人に係る外国関係会社が12月決算である場合のイメージ*/
div#tax2025 div.fig8{
	width:100%;
	margin:1em 0 3em 0;
}
div#tax2025 div.fig8 img{
	max-width:100%;
	margin:0 auto 20px auto;
}

/*表9 (外国子会社合算税制の見直し)*/
div#tax2025 table.tbl9{
	width:100%;
	margin:0 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2025 table.tbl9 th,
div#tax2025 table.tbl9 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2025 table.tbl9 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2025 table.tbl9 thead th.before{
	background-color:#666;
	box-sizing: border-box;
	width:42.5%;
}

div#tax2025 table.tbl9 tbody td{
	box-sizing: border-box;
	width:50%;
	padding:1em 1em;
}

div#tax2025 table.tbl9 ul{
	margin:0 0 0 1em;
	padding:0 0 0 0;
	list-style: none;
}
div#tax2025 table.tbl9 ul li{
	position: relative;
	margin: 0 0 1em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.3;
}
div#tax2025 table.tbl9 ul li:last-child{
	/*margin-bottom:0;*/
}
div#tax2025 table.tbl9 ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#666;
}
/*改正前 強調項目*/
div#tax2025 table.tbl9 ul.emphasis li{
	font-style: normal;
	font-weight: bold;
	color:#0051b7;
}
div#tax2025 table.tbl9 ul.emphasis li:before{
	background-color:#0051b7;
}
/*改正後 除外される項目*/
div#tax2025 table.tbl9 ul.exclude{
	position: relative;
	background-color: #eee;
}
div#tax2025 table.tbl9 ul.exclude li{
	font-style: normal;
	font-weight: bold;
	color:#ccc;
	text-decoration: line-through;
}
div#tax2025 table.tbl9 ul.exclude li:before{
	background-color:#ccc;
}
div#tax2025 table.tbl9 ul.exclude:before{
	content:"除外";
	position: absolute;
	display:inline-block;
	padding:0.7em 1.5em;
	top: calc(50% - 1.4em);
	left:calc(50% - 3em);
	background-color:#0051b7;
	z-index:2;
	color:#fff;
	font-size:100%;
	line-height: 1;
	font-weight:bold;
	border-radius: 50%;
}

/*図9 グローバル・ミニマム課税*/
div#tax2025 div.fig9{
	width:100%;
	margin:1em 0;
}
div#tax2025 div.fig9 img{
	max-width:100%;
	margin:0 auto 0 auto;
}




/* ================== P4 ================== */

/*表10 (基礎控除等及び給与所得控除の最低保障額の引上げ)*/
div#tax2025 table.tbl10{
	width:100%;
	margin:20px 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2025 table.tbl10 th,
div#tax2025 table.tbl10 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2025 table.tbl10 thead th{
	text-align: center;
	background-color:#ccc;
	color:#333;
}
div#tax2025 table.tbl10 thead th.before{
	background-color:#666;
	color:#fff;
}
div#tax2025 table.tbl10 thead th.after{
	background-color:#036;
	color:#fff;
}
div#tax2025 table.tbl10 thead td{
	background-color:#7d97b4;
	color:#fff;
	text-align: center;
	border-left:1px #ccc solid;
}
div#tax2025 table.tbl10 tbody th{
	text-align: left;
	background-color:#ebf5ff;
}
div#tax2025 table.tbl10 tbody td{
	text-align: center;
}



/*
表11 (扶養親族及び同一生計配偶者の合計所得金額の要件など)
表12 (給与所得控除の最低保障額))
*/
div#tax2025 table.tbl11{
	width:100%;
	margin:20px 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2025 table.tbl11 th,
div#tax2025 table.tbl11 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2025 table.tbl11 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}

div#tax2025 table.tbl11 thead th{
	text-align: center;
	background-color:#ccc;
	color:#333;
}
div#tax2025 table.tbl11 thead th.before{
	background-color:#666;
	color:#fff;
}
div#tax2025 table.tbl11 thead th.after{
	background-color:#036;
	color:#fff;
}
div#tax2025 table.tbl11 tbody th{
	text-align: left;
	background-color:#ebf5ff;
}
div#tax2025 table.tbl11 tbody td{
	text-align: center;
	box-sizing: border-box;
	width:25%;
}



/*表13 (特定親族特別控除の創設)*/
div#tax2025 table.tbl13{
	width:100%;
	margin:20px 0 10px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2025 table.tbl13 th,
div#tax2025 table.tbl13 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2025 table.tbl13 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}

div#tax2025 table.tbl13 thead th{
	text-align: center;
	background-color:#ccc;
	color:#333;
}
div#tax2025 table.tbl13 thead th.before{
	background-color:#666;
	color:#fff;
}
div#tax2025 table.tbl13 thead th.after{
	background-color:#036;
	color:#fff;
}
div#tax2025 table.tbl13 tbody th{
	text-align: left;
	background-color:#ebf5ff;
}
div#tax2025 table.tbl13 tbody td{
	text-align: center;
	box-sizing: border-box;
	width:50%;
}



/*表14 (企業型確定拠出年金の拠出限度額)*/
div#tax2025 table.tbl14{
	width:100%;
	margin:10px 0 20px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2025 table.tbl14 th,
div#tax2025 table.tbl14 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2025 table.tbl14 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2025 table.tbl14 thead th{
	text-align: center;
	background-color:#ccc;
	color:#333;
}
div#tax2025 table.tbl14 thead th.before{
	background-color:#666;
	color:#fff;
}
div#tax2025 table.tbl14 thead th.after{
	background-color:#036;
	color:#fff;
}
div#tax2025 table.tbl14 tbody th{
	text-align: left;
	background-color:#ebf5ff;
}
div#tax2025 table.tbl14 tbody td{
	text-align: center;
}



/*退職所得控除額の計算の見直し*/
div#tax2025 div.taisyoku{
}
div#tax2025 div.taisyoku ul{
	margin: 0 0 2em 0;
	padding:15px;
	background-color:#ebf5ff;
	border-radius: 10px;
	list-style: none;
}
div#tax2025 div.taisyoku ul li{
	position:relative;
	margin: 0 0 0.3em 0;
	padding:0 0 0 15px;
	font-size:100%;
	line-height:1.5;
}
div#tax2025 div.taisyoku ul li:last-child{
	margin-bottom:0;
}
div#tax2025 div.taisyoku ul li:before{
	content:"";
	position: absolute;
	top:0.3em;
	left:0;
	width:8px;
	height:8px;
	background-color:#7d97b4;
}




/*表15 (重加算税の加重を適用しないための要件)*/
div#tax2025 table.tbl15{
	width:100%;
	margin:10px 0 20px 0;
	box-sizing: border-box;
	border-top:1px #999 solid;
	border-right:1px #999 solid;
}
div#tax2025 table.tbl15 th,
div#tax2025 table.tbl15 td{
	padding:0.3em 0.5em;
	border-bottom:1px #999 solid;
	border-left:1px #999 solid;
}
div#tax2025 table.tbl15 thead th{
	text-align: center;
	background-color:#036;
	color:#fff;
}
div#tax2025 table.tbl15 tbody th{
	text-align: left;
	background-color:#ebf5ff;
}
div#tax2025 table.tbl15 tbody th.num{
	text-align: center;
}
div#tax2025 table.tbl15 tbody th.outline{
	text-align: left;
	box-sizing: border-box;
	width:25%;
}
div#tax2025 table.tbl15 tbody td{
	text-align: left;
}