@charset "UTF-8";
/* CSS Document */

.mk-bookkeeping-heading {
	position: relative;
}
.mk-bookkeeping-heading a {
	display: inline-block;
	position: absolute;
	width: 208px;
	height: 28px;
	left: 305px;
	top: 493px;
	background-color: #fff;
}
.mk-bookkeeping-heading a.mk-bookkeeping-heading-telarea {
	width: 46.811594%;
	height: 6.271777%;
	left: 43.768116%;
	top: 74.912892%;
	background-color: transparent;
	background-image: url(data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7);
	background-position: left top;
}

.mk-bookkeeping-box01 {
	position: relative;
	margin-bottom: 12px;
}
.mk-bookkeeping-box01 ul {
	position: absolute;
	left: 29px;
	top: 105px;
}
.mk-bookkeeping-box01 li {
	height: 30px;
	margin-bottom: 12px;
	font-size: 18px;
	line-height: 30px;
	font-weight: bold;
	color: #fff;
}
.mk-bookkeeping-box01 li strong {
	font-size: 24px;
	line-height: 30px;
	font-weight: bold;
	color: #f00;
}

.mk-bookkeeping-box02 h3 {
	margin-left: -1px;
}
.mk-bookkeeping-box02 ul {
	width: 610px;
	margin-left: 28px;
	padding: 20px 0 25px;
}
.mk-bookkeeping-box02 ul li {
	font-size: 18px;
	line-height: 40px;
	color: #3c3c3c;
}

.mk-bookkeeping-box03 h3 {
	margin-left: -1px;
}
.mk-bookkeeping-box03 ul {
	width: 660px;
	margin-left: 28px;
	padding: 20px 0 25px;
}
.mk-bookkeeping-box03 ul li {
	font-size: 18px;
	line-height: 40px;
	color: #323232;
}

.mk-bookkeeping-box04 {
	position: relative;
}
.mk-bookkeeping-box04 ul {
	position: absolute;
	left: 39px;
	top: 117px;
}
.mk-bookkeeping-box04 ul li {
	margin: 0 0 16px;
	padding-top: 6px;
	padding-left: 42px;
	height: 28px;
	background:url(../../shared/images/bg_merit_allow01_1.png) no-repeat left top;
}
.mk-bookkeeping-box04 ul li.mk-bookkeeping-box04-li__up {
	padding-top: 5px;
	height: 29px;
}
.mk-bookkeeping-box04 ul li p {
	font-size: 18px;
	line-height: 24px;
	height: 24px;
	color: #3c3c3c;
	font-weight: bold;
	vertical-align: baseline;
}
.mk-bookkeeping-box04 ul li p strong {
	font-size: 24px;
	line-height: 24px;
	color: #f00;
	font-weight: bold;
	vertical-align: baseline;
}

.mk-bookkeeping-box05 {
	padding: 22px 0 18px;
}
.mk-bookkeeping-box05 h3 {
	margin-bottom: 22px;
}
.mk-bookkeeping-box05-heading {
	margin-left: 66px;
	margin-bottom: 35px;
	font-size: 18px;
	line-height: 30px;
	color: #3c3c3c;
}

.mk-bookkeeping-box06 {
	width: 650px;
	margin-left: 38px;
}
.mk-bookkeeping-text01 {
	padding-right: 2em;
	color: #3c3c3c;
	line-height: 23px;
}
.mk-bookkeeping-dl01 {
	margin-top: 20px;
	margin-bottom: 15px;
}
.mk-bookkeeping-dl01 dt {
	font-size: 17px;
	line-height: 26px;
	color: #f90;
	font-weight: bold;
}
.mk-bookkeeping-dl01 dd {
	margin-bottom: 12px;
	padding-right: 2em;
	color: #3c3c3c;
	line-height: 23px;
}

.mk-bookkeeping-box07 {
	width: 640px;
	margin: 0 auto;
}
.mk-bookkeeping-table01 {
	width: 640px;
	margin: 9px auto 0;
	border-collapse: collapse;
}
.mk-bookkeeping-table01 th,
.mk-bookkeeping-table01 td {
	padding: 8px 0;
	border: 1px solid #969696;
	line-height: 20px;
	font-weight: normal;
	color: #3c3c3c;
	vertical-align: middle;
	text-align: center;
}
.mk-bookkeeping-table01 thead th,
.mk-bookkeeping-table01 thead td {
	background-color: #ffd699;
}
.mk-bookkeeping-table01 thead th {
	width: 192px;
}
.mk-bookkeeping-table01 tr.even-row th,
.mk-bookkeeping-table01 tr.even-row td {
	background-color: #fff5e5;
}
.mk-bookkeeping-footnote {
	margin-top: 5px;
	margin-left: 5px;
	font-size: 12px;
	color: #3c3c3c;
	text-align: left;
}
.mk-bookkeeping-footnote + .mk-bookkeeping-footnote {
	margin-top: 2px;
}

.mk-bookkeeping-box08 {
	width: 640px;
	margin: 20px auto 25px;
}

.mk-bookkeeping-table02 {
	width: 640px;
	margin: 9px auto 0;
	border-collapse: collapse;
}
.mk-bookkeeping-table02 th,
.mk-bookkeeping-table02 td {
	padding: 8px 0;
	border: 1px solid #969696;
	line-height: 20px;
	font-weight: normal;
	color: #3c3c3c;
	vertical-align: middle;
	text-align: center;
}
.mk-bookkeeping-table02 thead th,
.mk-bookkeeping-table02 thead td {
	background-color: #ffd699;
}
.mk-bookkeeping-table02 tbody td {
	padding: 8px;
}
.mk-bookkeeping-table02 tr.even-row th,
.mk-bookkeeping-table02 tr.even-row td {
	background-color: #fff5e5;
}
.mk-bookkeeping-table02 tr.high-row th, 
.mk-bookkeeping-table02 tr.high-row td {
	padding-top: 16px;
	padding-bottom: 16px;
}

@media screen and (max-width:767px) {
	.mk-bookkeeping-heading img {
		width: 100%;
	}
	.mk-bookkeeping-heading a {
		width: 29.714286%;
		height: 4.878049%;
		left: 43.571429%;
		top: 85.888502%;
	}
	.mk-bookkeeping-heading a.mk-bookkeeping-heading-telarea {
		width: 46.142857%;
		height: 6.271777%;
		left: 43.142857%;
		top: 74.912892%;
		background-color: transparent;
		background-image: url(data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7);
		background-position: left top;
	}


	.mk-bookkeeping-box01 ul {
		position: static;
		left: auto;
		top: auto;
		margin-top: 15px;
	}
	.mk-bookkeeping-box01 li {
		height: auto;
		padding-left: 1em;
		text-indent: -1em;
	}
	.mk-bookkeeping-box02 ul {
		width: auto;
		margin-left: 0;
		padding: 15px 20px 5px;
	}
	.mk-bookkeeping-box02 ul li {
		line-height: 1.35;
		margin-bottom: 20px;
		padding-left: 1em;
		text-indent: -1em;
	}
	.mk-bookkeeping-box03 ul {
		width: auto;
		margin-left: 0;
		padding: 15px 20px 5px;
	}
	.mk-bookkeeping-box03 ul li {
		line-height: 1.35;
		margin-bottom: 20px;
		padding-left: 1em;
		text-indent: -1em;
	}
	.mk-bookkeeping-box04 ul {
		position: static;
		left: auto;
		top: auto;
		margin-top: 15px;
		padding: 0 20px;
	}
	.mk-bookkeeping-box04 ul li {
		height: auto;
		-webkit-background-size: 20px auto;
		background-size: 20px auto;
		padding-top: 0;
		padding-left: 24px;
	}
	.mk-bookkeeping-box04 ul li.mk-bookkeeping-box04-li__up {
		height: auto;
		padding-top: 0;
	}
	.mk-bookkeeping-box04 ul li p {
		height: auto;
	}
	.mk-bookkeeping-box05 h3 img {
		max-width: auto;
		max-width: initial;
		width: auto;
		height: 45px;
	}
	.mk-bookkeeping-box05-heading {
		margin-left: 15px;
		margin-right: 15px;
		margin-bottom: 20px;
	}
	.mk-bookkeeping-box06 {
		width: auto;
		margin-left: 15px;
		overflow: hidden;
	}
	.mk-bookkeeping-box06 h4 img {
		max-width: auto;
		max-width: initial;
		width: auto;
		height: 25px;
	}
	.mk-bookkeeping-text01 {
		padding-right: 15px;
	}
	.mk-bookkeeping-dl01 dd {
		padding-right: 15px;
	}
	.mk-bookkeeping-box07 {
		width: auto;
		margin: 0 15px;
		overflow: hidden;
	}
	.mk-bookkeeping-box07 h4 {
		border-bottom: 1px solid #53585d;
		padding-left: 15px;
		padding-bottom: 0;
		line-height: 1;
	}
	.mk-bookkeeping-box07 h4 img {
		display: none;
	}
	.mk-bookkeeping-box07 h4 span {
		position: relative;
		top: 1px;
		padding: 5px 7px 2px;
		font-size: 14px;
		line-height: 1.1;
		border: 1px solid #53585d;
		border-bottom-color: #fff;
	}
	.mk-bookkeeping-table01 {
		width: 100%;
        font-size: 80%;
	}
	.mk-bookkeeping-table01 thead th {
		width: 40%;
	}
	.mk-bookkeeping-footnote {
		text-align: left;
		padding-left: 2em;
		text-indent: -2em;
	}
	.mk-bookkeeping-box08 {
		width: auto;
		margin: 20px 15px 25px;
		overflow: hidden;
	}
	.mk-bookkeeping-box08 h4 {
		border-bottom: 1px solid #53585d;
		padding-left: 15px;
		padding-bottom: 0;
		line-height: 1;
	}
	.mk-bookkeeping-box08 h4 img {
		display: none;
	}
	.mk-bookkeeping-box08 h4 span {
		position: relative;
		top: 1px;
		padding: 5px 7px 2px;
		font-size: 14px;
		line-height: 1.1;
		border: 1px solid #53585d;
		border-bottom-color: #fff;
	}
	.mk-bookkeeping-table02 {
		width: 100%;
        font-size: 80%;
	}
    .mk-bookkeeping-table02 th {
        padding-right: 2px;
        padding-left: 2px;
    }
}