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

.mk-payroll-heading {
	position: relative;
}
.mk-payroll-heading .mk-payroll-link01 {
	display: inline-block;
	position: absolute;
	width: 190px;
	height: 52px;
	left: 470px;
	top: 415px;
	background-color: #fff;
}
.mk-payroll-heading .mk-payroll-link02 {
	display: inline-block;
	position: absolute;
	width: 190px;
	height: 52px;
	left: 470px;
	top: 642px;
	background-color: #fff;
}
.mk-payroll-heading .mk-payroll-link03 {
	display: inline-block;
	position: absolute;
	width: 208px;
	height: 28px;
	left: 305px;
	top: 846px;
	background-color: #fff;
}
.mk-payroll-heading a.mk-payroll-heading-telarea {
	display: inline-block;
	position: absolute;
	width: 46.666667%;
	height: 3.69164%;
	left: 43.768116%;
	top: 85.233442%;
	background-color: transparent;
	background-image: url(data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7);
	background-position: left top;
}

.mk-payroll-box01 h3 {
	margin-left: -1px;
}
.mk-payroll-box01 ul {
	width: 620px;
	margin-left: 28px;
	padding: 20px 0 25px;
}
.mk-payroll-box01 ul li {
	font-size: 18px;
	line-height: 40px;
	color: #3c3c3c;
}

.mk-payroll-box02 h3 {
	margin-left: -1px;
}
.mk-payroll-box02 ul {
	width: 660px;
	margin-left: 28px;
	padding: 20px 0 25px;
}
.mk-payroll-box02 ul li {
	font-size: 18px;
	line-height: 40px;
	color: #323232;
}

.mk-payroll-box03 {
	position: relative;
}
.mk-payroll-box03 ul {
	position: absolute;
	left: 39px;
	top: 117px;
}
.mk-payroll-box03 ul li {
	margin: 0 0 16px;
	padding-top: 5px;
	padding-left: 42px;
	height: 29px;
	background:url(../../shared/images/bg_merit_allow01_1.png) no-repeat left top;
}
.mk-payroll-box03 ul li p {
	font-size: 18px;
	line-height: 24px;
	height: 24px;
	color: #3c3c3c;
	font-weight: bold;
	vertical-align: baseline;
}
.mk-payroll-box03 ul li p strong {
	font-size: 22px;
	line-height: 24px;
	color: #f00;
	font-weight: bold;
	vertical-align: baseline;
}

.mk-payroll-box04 {
	padding: 22px 0 18px;
}

.mk-payroll-box05 {
	width: 650px;
	margin-left: 38px;
}
.mk-payroll-text01 {
	padding-right: 2em;
	color: #3c3c3c;
	line-height: 23px;
}
.mk-payroll-text01.mk-payroll-text01__pr1 {
	padding-right: 1em;
}
.mk-payroll-text02 {
	width: 580px;
	height: 130px;
	margin-bottom: 50px;
	padding-top: 80px;
	padding-left: 32px;
	line-height: 26px;
	background:url(../images/bg_payroll_service01.gif) no-repeat left top;
	font-size: 17px;
}
.mk-payroll-text02 a {
	color: #3c3c3c;
	font-weight: bold;
}

.mk-payroll-box06 {
	width: 640px;
	margin: 70px auto 0;
}
.mk-payroll-table01 {
	width: 640px;
	margin: 9px auto 0;
	border-collapse: collapse;
}
.mk-payroll-table01 th,
.mk-payroll-table01 td {
	padding: 8px 0;
	border: 1px solid #969696;
	line-height: 20px;
	font-weight: normal;
	color: #3c3c3c;
	vertical-align: middle;
	text-align: center;
}
.mk-payroll-table01 thead th,
.mk-payroll-table01 thead td {
	background-color: #ffd699;
}
.mk-payroll-table01 thead th {
	width: 192px;
}
.mk-payroll-table01 thead td:nth-child(2) {
	width: 200px;
}
.mk-payroll-table01 tr.even-row th,
.mk-payroll-table01 tr.even-row td {
	background-color: #fff5e5;
}
.mk-payroll-footnote {
	margin-top: 5px;
	font-size: 12px;
	color: #3c3c3c;
	text-align: right;
}

.mk-payroll-box07 {
	width: 640px;
	margin: 35px auto 30px;
}

.mk-payroll-table02 {
	width: 640px;
	margin: 9px auto 0;
	border-collapse: collapse;
}
.mk-payroll-table02 th,
.mk-payroll-table02 td {
	padding: 8px 0;
	border: 1px solid #969696;
	line-height: 20px;
	font-weight: normal;
	color: #3c3c3c;
	vertical-align: middle;
	text-align: center;
}
.mk-payroll-table02 thead th,
.mk-payroll-table02 thead td {
	background-color: #ffd699;
}
.mk-payroll-table02 thead th:first-child {
	width: 146px;
}
.mk-payroll-table02 tbody td {
	padding: 8px;
}
.mk-payroll-table02 tr.even-row th,
.mk-payroll-table02 tr.even-row td {
	background-color: #fff5e5;
}
.mk-payroll-table02 tr.high-row th, 
.mk-payroll-table02 tr.high-row td {
	padding-top: 16px;
	padding-bottom: 16px;
}

.mk-payroll-separator {
	margin-bottom: 35px;
}

.mk-payroll-box08 h3 {
	margin-left: -1px;
}
.mk-payroll-box08 p {
	width: 620px;
	margin-left: 28px;
	padding: 20px 0;
	font-size: 18px;
	line-height: 40px;
	color: #3c3c3c;
}

.mk-payroll-box09 {
	position: relative;
	margin-bottom: 10px;
}
.mk-payroll-box09 ul {
	position: absolute;
	left: 29px;
	top: 105px;
}
.mk-payroll-box09 li {
	height: 30px;
	margin-bottom: 12px;
	font-size: 18px;
	line-height: 30px;
	font-weight: bold;
	color: #fff;
}
.mk-payroll-box09 li strong {
	font-size: 24px;
	line-height: 30px;
	font-weight: bold;
	color: #f00;
}

.mk-payroll-box10 {
	position: relative;
	margin-bottom: 12px;
}
.mk-payroll-box10 ul {
	position: absolute;
	left: 39px;
	top: 117px;
}
.mk-payroll-box10 ul li {
	margin: 0 0 16px;
	padding-left: 42px;
	height: 50px;
	background:url(../../shared/images/bg_merit_allow01_1.png) no-repeat left 4px;
}
.mk-payroll-box10 ul li p {
	font-size: 18px;
	line-height: 22px;
	color: #3c3c3c;
	font-weight: bold;
	vertical-align: baseline;
}
.mk-payroll-box10 ul li p strong {
	font-size: 22px;
	line-height: 22px;
	color: #f00;
	font-weight: bold;
	vertical-align: baseline;
}
.mk-payroll-box10 ul li.mk-payroll-box10-li__down p {
	padding-top: 12px;
}

.mk-payroll-text03 {
	padding-right: 2em;
	font-weight: bold;
	color: #000;
	line-height: 30px;
}

@media screen and (max-width:767px) {
  .mk-payroll-heading .mk-payroll-link01 {
    width: 27.14285714285714%;
    height: 5.64603691639522%;
    top: 45.05971769815418%;
    left: 67.142857%;
    background: none;
  }
  .mk-payroll-heading .mk-payroll-link02 {
    width: 27.14285714285714%;
    height: 5.64603691639522%;
    top: 69.706840%;
    left: 67.142857%;
    background: none;
  }
  .mk-payroll-heading .mk-payroll-link03 {
    width: 29.714285%;
    height: 3.040174%;
    top: 91.856678%;
    left: 43.571429%;
    background: none;
  }
	.mk-payroll-heading a.mk-payroll-heading-telarea {
		width: 46%;
		height: 3.69164%;
		left: 43.142857%;
		top: 85.233442%;
		background-color: transparent;
		background-image: url(data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7);
		background-position: left top;
	}
	.mk-payroll-box01 ul {
		width: auto;
		margin-left: 0;
		padding: 15px 20px 5px;
	}
	.mk-payroll-box01 ul li {
		line-height: 1.35;
		margin-bottom: 20px;
		padding-left: 1em;
		text-indent: -1em;
  }
	.mk-payroll-box02 ul {
		width: auto;
		margin-left: 0;
		padding: 15px 20px 5px;
	}
	.mk-payroll-box02 ul li {
		line-height: 1.35;
		margin-bottom: 20px;
		padding-left: 1em;
		text-indent: -1em;
	}
	.mk-payroll-box03 ul {
		position: static;
		left: auto;
		top: auto;
		margin-top: 15px;
		padding: 0 20px;
	}
	.mk-payroll-box03 ul li {
		height: auto;
		-webkit-background-size: 20px auto;
		background-size: 20px auto;
		padding-top: 0;
		padding-left: 24px;
	}
	.mk-payroll-box03 ul li.mk-payroll-box03-li__up {
		height: auto;
		padding-top: 0;
	}
	.mk-payroll-box03 ul li p {
		height: auto;
  }
  .mk-payroll-box04 h3 .mk-MB40 {
    margin-bottom: 30px;
  }
	.mk-payroll-box04 h3 img {
		max-width: auto;
		max-width: initial;
		width: auto;
		height: 45px;
	}
	.mk-payroll-box04-heading {
		margin-left: 15px;
		margin-right: 15px;
		margin-bottom: 20px;
  }
	.mk-payroll-box05 {
		width: auto;
		margin: 0 15px;
		overflow: hidden;
	}
	.mk-payroll-box05 h4 img {
    max-width: initial;
    width: auto;
    height: 25px;
  }
	.mk-payroll-box05 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-payroll-box05 .mk-payroll-image01 {
    margin: -15px 0 20px;
  }

  .mk-payroll-text01 {
    padding-right: 0;
  }
  .mk-payroll-text01.mk-MB35 {
    margin-bottom: 30px;
  }
  .mk-payroll-text01.mk-MB45 {
    margin-bottom: 30px;
  }

  .mk-payroll-text02 {
    width: 100%;
    height: auto;
    margin-bottom: 30px;
    padding: 15px;
    background-color: #b9ffff;
    background-image: none;
	  font-size: 16px;
  }

  .mk-payroll-box06 {
    width: auto;
    margin: 20px 15px 25px;
    overflow: hidden;
  }
  .mk-payroll-box06 h4 {
		border-bottom: 1px solid #53585d;
		padding-left: 15px;
	  padding-right: 15px;
		padding-bottom: 0;
		line-height: 1;
	}
	.mk-payroll-box06 h4 img {
		display: none;
	}
	.mk-payroll-box06 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-payroll-table01 {
		width: 100%;
		font-size: 80%;
	}
	.mk-payroll-table01 thead th, .mk-payroll-table01 thead td{
		width: initial;
		padding-right: 2px;
		padding-left: 2px;
  }
  .mk-payroll-table01 thead td:nth-child(2) {
    width: initial;
  }
	.mk-payroll-footnote {
		text-align: left;
		padding-left: 1em;
		text-indent: -1em;
  }
  
  .mk-payroll-box07 {
    width: auto;
    margin: 20px 15px 25px;
    overflow: hidden;
  }
  .mk-payroll-box07 h4 {
		border-bottom: 1px solid #53585d;
		padding-left: 15px;
	  padding-right: 15px;
		padding-bottom: 0;
		line-height: 1;
	}
	.mk-payroll-box07 h4 img {
		display: none;
	}
	.mk-payroll-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-payroll-table02 {
		width: 100%;
	  font-size: 80%;
  }
  .mk-payroll-table02 thead th:first-child {
		width: initial;    
  }
	.mk-payroll-table02 thead th, .mk-payroll-table02 thead td{
		width: initial;
  }
	.mk-payroll-table02 th, .mk-payroll-table02 td{
		width: initial;
		padding-right: 2px;
		padding-left: 2px;
	}

  .mk-payroll-separator {
    margin-bottom: 20px;
  }

  .mk-payroll-box08 p {
    width: auto;
    margin: 0;
    padding: 15px 20px;
    line-height: 30px;
  }

  .mk-payroll-box09 {
    margin-bottom: 20px;
  }
  .mk-payroll-box09 .mk-smp-issue-heading {
    color: #f00;
  }
  .mk-payroll-box09 ul {
		position: static;
		left: auto;
		top: auto;
		margin-top: 15px;
	}
	.mk-payroll-box09 li {
		height: auto;
		padding-left: 1em;
		text-indent: -1em;
  }
  
  .mk-payroll-box10 {
    margin-bottom: 20px;
  }
  .mk-payroll-box10 ul {
		position: static;
		left: auto;
		top: auto;
		margin-top: 15px;
		padding: 0 20px;
	}
	.mk-payroll-box10 ul li {
		height: auto;
		-webkit-background-size: 20px auto;
		background-size: 20px auto;
		padding-top: 0;
		padding-left: 24px;
	}
	.mk-payroll-box10 ul li.mk-payroll-box10-li__up {
		height: auto;
		padding-top: 0;
	}
	.mk-payroll-box10 ul li p {
		height: auto;
  }
	.mk-payroll-box10 ul li.mk-payroll-box10-li__down p {
		padding-top: 6px;
	}
  
  .mk-payroll-box11 .mk-smp-inline__heading {
    padding: 0;
    color: #f79821;
    font-weight: bold;
    font-size: 20px;
    line-height: initial;
    border: none;
  }

  .mk-payroll-text03 {
    padding-right: 0;
  }
  .mk-payroll-text01.mk-payroll-text01__pr1 {
    padding-right: 0;
  }
}
@media screen and (max-width:359px) {
	.mk-payroll-box05 h4 img {
		height: 20px;
	}
}