CINXE.COM

<!DOCTYPE html><html lang="ja"><head><meta charset="UTF-8"><meta name="viewport" content="width=device-width, initial-scale=1"><link rel="profile" href="http://gmpg.org/xfn/11"><link rel="pingback" href="https://www.ht-tax.or.jp/sozoku-guide/cms/xmlrpc.php"><title>親が亡くなる前にやっておきたいこと10選</title><meta name='robots' content='max-image-preview:large, index' /> <script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0], j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src= 'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-MW775W8');</script> <link rel='dns-prefetch' href='//js.hs-scripts.com' /><link rel='dns-prefetch' href='//www.googletagmanager.com' /><link rel='dns-prefetch' href='//use.fontawesome.com' /><link rel="alternate" type="application/rss+xml" title="辻・本郷税理士法人の相続ガイド » フィード" href="https://www.ht-tax.or.jp/sozoku-guide/feed" /><link rel="alternate" type="application/rss+xml" title="辻・本郷税理士法人の相続ガイド » コメントフィード" href="https://www.ht-tax.or.jp/sozoku-guide/comments/feed" /> <script type="text/javascript" id="wpp-js" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/plugins/wordpress-popular-posts/assets/js/wpp.min.js?ver=7.2.0" data-sampling="0" data-sampling-rate="100" data-api-url="https://www.ht-tax.or.jp/sozoku-guide/wp-json/wordpress-popular-posts" data-post-id="924" data-token="78fc5556e2" data-lang="0" data-debug="0"></script> <script type="text/javascript">window._wpemojiSettings = {"baseUrl":"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/72x72\/","ext":".png","svgUrl":"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/","svgExt":".svg","source":{"concatemoji":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-includes\/js\/wp-emoji-release.min.js"}}; /*! This file is auto-generated */ !function(i,n){var o,s,e;function c(e){try{var t={supportTests:e,timestamp:(new Date).valueOf()};sessionStorage.setItem(o,JSON.stringify(t))}catch(e){}}function p(e,t,n){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);var t=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data),r=(e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(n,0,0),new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data));return t.every(function(e,t){return e===r[t]})}function u(e,t,n){switch(t){case"flag":return n(e,"\ud83c\udff3\ufe0f\u200d\u26a7\ufe0f","\ud83c\udff3\ufe0f\u200b\u26a7\ufe0f")?!1:!n(e,"\ud83c\uddfa\ud83c\uddf3","\ud83c\uddfa\u200b\ud83c\uddf3")&&!n(e,"\ud83c\udff4\udb40\udc67\udb40\udc62\udb40\udc65\udb40\udc6e\udb40\udc67\udb40\udc7f","\ud83c\udff4\u200b\udb40\udc67\u200b\udb40\udc62\u200b\udb40\udc65\u200b\udb40\udc6e\u200b\udb40\udc67\u200b\udb40\udc7f");case"emoji":return!n(e,"\ud83d\udc26\u200d\u2b1b","\ud83d\udc26\u200b\u2b1b")}return!1}function f(e,t,n){var r="undefined"!=typeof WorkerGlobalScope&&self instanceof WorkerGlobalScope?new OffscreenCanvas(300,150):i.createElement("canvas"),a=r.getContext("2d",{willReadFrequently:!0}),o=(a.textBaseline="top",a.font="600 32px Arial",{});return e.forEach(function(e){o[e]=t(a,e,n)}),o}function t(e){var t=i.createElement("script");t.src=e,t.defer=!0,i.head.appendChild(t)}"undefined"!=typeof Promise&&(o="wpEmojiSettingsSupports",s=["flag","emoji"],n.supports={everything:!0,everythingExceptFlag:!0},e=new Promise(function(e){i.addEventListener("DOMContentLoaded",e,{once:!0})}),new Promise(function(t){var n=function(){try{var e=JSON.parse(sessionStorage.getItem(o));if("object"==typeof e&&"number"==typeof e.timestamp&&(new Date).valueOf()<e.timestamp+604800&&"object"==typeof e.supportTests)return e.supportTests}catch(e){}return null}();if(!n){if("undefined"!=typeof Worker&&"undefined"!=typeof OffscreenCanvas&&"undefined"!=typeof URL&&URL.createObjectURL&&"undefined"!=typeof Blob)try{var e="postMessage("+f.toString()+"("+[JSON.stringify(s),u.toString(),p.toString()].join(",")+"));",r=new Blob([e],{type:"text/javascript"}),a=new Worker(URL.createObjectURL(r),{name:"wpTestEmojiSupports"});return void(a.onmessage=function(e){c(n=e.data),a.terminate(),t(n)})}catch(e){}c(n=f(s,u,p))}t(n)}).then(function(e){for(var t in e)n.supports[t]=e[t],n.supports.everything=n.supports.everything&&n.supports[t],"flag"!==t&&(n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&n.supports[t]);n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&!n.supports.flag,n.DOMReady=!1,n.readyCallback=function(){n.DOMReady=!0}}).then(function(){return e}).then(function(){var e;n.supports.everything||(n.readyCallback(),(e=n.source||{}).concatemoji?t(e.concatemoji):e.wpemoji&&e.twemoji&&(t(e.twemoji),t(e.wpemoji)))}))}((window,document),window._wpemojiSettings);</script> <link rel='stylesheet' id='font-awesome-official-css' href='https://use.fontawesome.com/releases/v6.4.0/css/all.css' media='all' integrity="sha384-iw3OoTErCYJJB9mCa8LNS2hbsQ7M3C0EpIsO/H5+EGAkPGc6rk+V8i04oW/K5xq0" crossorigin="anonymous" /><link rel='stylesheet' id='font-awesome-official-v4shim-css' href='https://use.fontawesome.com/releases/v6.4.0/css/v4-shims.css' media='all' integrity="sha384-TjXU13dTMPo+5ZlOUI1IGXvpmajjoetPqbUJqTx+uZ1bGwylKHNEItuVe/mg/H6l" crossorigin="anonymous" /> <script defer='defer' src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-includes/js/jquery/jquery.min.js" id="jquery-core-js"></script> <script defer='defer' src="https://www.googletagmanager.com/gtag/js?id=GT-PL3SD7X" id="google_gtagjs-js" async></script> <script id="google_gtagjs-js-after">window.dataLayer = window.dataLayer || [];function gtag(){dataLayer.push(arguments);} gtag("set","linker",{"domains":["www.ht-tax.or.jp"]}); gtag("js", new Date()); gtag("set", "developer_id.dZTNiMT", true); gtag("config", "GT-PL3SD7X");</script> <link rel="https://api.w.org/" href="https://www.ht-tax.or.jp/sozoku-guide/wp-json/" /><link rel="alternate" title="JSON" type="application/json" href="https://www.ht-tax.or.jp/sozoku-guide/wp-json/wp/v2/posts/924" /><link rel="EditURI" type="application/rsd+xml" title="RSD" href="https://www.ht-tax.or.jp/sozoku-guide/cms/xmlrpc.php?rsd" /><meta name="generator" content="WordPress 6.7.2" /><link rel="canonical" href="https://www.ht-tax.or.jp/sozoku-guide/bucket-list" /><link rel='shortlink' href='https://www.ht-tax.or.jp/sozoku-guide/?p=924' /><link rel="alternate" title="oEmbed (JSON)" type="application/json+oembed" href="https://www.ht-tax.or.jp/sozoku-guide/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fwww.ht-tax.or.jp%2Fsozoku-guide%2Fbucket-list" /><link rel="alternate" title="oEmbed (XML)" type="text/xml+oembed" href="https://www.ht-tax.or.jp/sozoku-guide/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fwww.ht-tax.or.jp%2Fsozoku-guide%2Fbucket-list&format=xml" /><meta name="generator" content="Site Kit by Google 1.144.0" /> <script class="hsq-set-content-id" data-content-id="blog-post">var _hsq = _hsq || []; _hsq.push(["setContentType", "blog-post"]);</script> <script type="text/javascript">(function(c,l,a,r,i,t,y){ c[a]=c[a]||function(){(c[a].q=c[a].q||[]).push(arguments)};t=l.createElement(r);t.async=1; t.src="https://www.clarity.ms/tag/"+i+"?ref=wordpress";y=l.getElementsByTagName(r)[0];y.parentNode.insertBefore(t,y); })(window, document, "clarity", "script", "k7lyuoodce");</script> <script type='application/ld+json' id='xeorycore-structured-data'>[]</script> <meta name="keywords" content="親が亡くなる前にやっておきたいこと10選" /><meta name="description" content="いつか必ずやってくる親の相続。不要なトラブルを招くことにないよう、円満な相続を迎えるためには、生前のうちから備えておくことがカギとなります。" /><meta property="og:title" content="親が亡くなる前にやっておきたいこと10選" /><meta property="og:type" content="article" /><meta property="og:description" content="いつか必ずやってくる親の相続。不要なトラブルを招くことにないよう、円満な相続を迎えるためには、生前のうちから備えておくことがカギとなります。" /><meta property="og:url" content="https://www.ht-tax.or.jp/sozoku-guide/bucket-list" /><meta property="og:image" content="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/08/FY310188023747-1690955553.jpg" /><meta property="og:locale" content="ja_JP" /><meta property="og:site_name" content="辻・本郷税理士法人の相続ガイド" /><meta property="article:publisher" content="https://www.facebook.com/HTTAX/" /><meta name="twitter:card" content="summary" /><meta name="twitter:site" content="@@HT_TAX" /><style media="all">@import url("https://fonts.googleapis.com/css2?family=Roboto:wght@700&display=swap"); img:is([sizes="auto" i],[sizes^="auto," i]){contain-intrinsic-size:3000px 1500px} img.wp-smiley,img.emoji{display:inline !important;border:none !important;box-shadow:none !important;height:1em !important;width:1em !important;margin:0 .07em !important;vertical-align:-.1em !important;background:0 0 !important;padding:0 !important} @charset "UTF-8";.wp-block-archives{box-sizing:border-box}.wp-block-archives-dropdown label{display:block}.wp-block-avatar{line-height:0}.wp-block-avatar,.wp-block-avatar img{box-sizing:border-box}.wp-block-avatar.aligncenter{text-align:center}.wp-block-audio{box-sizing:border-box}.wp-block-audio :where(figcaption){margin-bottom:1em;margin-top:.5em}.wp-block-audio audio{min-width:300px;width:100%}.wp-block-button__link{box-sizing:border-box;cursor:pointer;display:inline-block;text-align:center;word-break:break-word}.wp-block-button__link.aligncenter{text-align:center}.wp-block-button__link.alignright{text-align:right}:where(.wp-block-button__link){border-radius:9999px;box-shadow:none;padding:calc(.667em + 2px) calc(1.333em + 2px);text-decoration:none}.wp-block-button[style*=text-decoration] .wp-block-button__link{text-decoration:inherit}.wp-block-buttons>.wp-block-button.has-custom-width{max-width:none}.wp-block-buttons>.wp-block-button.has-custom-width .wp-block-button__link{width:100%}.wp-block-buttons>.wp-block-button.has-custom-font-size .wp-block-button__link{font-size:inherit}.wp-block-buttons>.wp-block-button.wp-block-button__width-25{width:calc(25% - var(--wp--style--block-gap, .5em)*.75)}.wp-block-buttons>.wp-block-button.wp-block-button__width-50{width:calc(50% - var(--wp--style--block-gap, .5em)*.5)}.wp-block-buttons>.wp-block-button.wp-block-button__width-75{width:calc(75% - var(--wp--style--block-gap, .5em)*.25)}.wp-block-buttons>.wp-block-button.wp-block-button__width-100{flex-basis:100%;width:100%}.wp-block-buttons.is-vertical>.wp-block-button.wp-block-button__width-25{width:25%}.wp-block-buttons.is-vertical>.wp-block-button.wp-block-button__width-50{width:50%}.wp-block-buttons.is-vertical>.wp-block-button.wp-block-button__width-75{width:75%}.wp-block-button.is-style-squared,.wp-block-button__link.wp-block-button.is-style-squared{border-radius:0}.wp-block-button.no-border-radius,.wp-block-button__link.no-border-radius{border-radius:0!important}:root :where(.wp-block-button .wp-block-button__link.is-style-outline),:root :where(.wp-block-button.is-style-outline>.wp-block-button__link){border:2px solid;padding:.667em 1.333em}:root :where(.wp-block-button .wp-block-button__link.is-style-outline:not(.has-text-color)),:root :where(.wp-block-button.is-style-outline>.wp-block-button__link:not(.has-text-color)){color:currentColor}:root :where(.wp-block-button .wp-block-button__link.is-style-outline:not(.has-background)),:root :where(.wp-block-button.is-style-outline>.wp-block-button__link:not(.has-background)){background-color:initial;background-image:none}.wp-block-buttons.is-vertical{flex-direction:column}.wp-block-buttons.is-vertical>.wp-block-button:last-child{margin-bottom:0}.wp-block-buttons>.wp-block-button{display:inline-block;margin:0}.wp-block-buttons.is-content-justification-left{justify-content:flex-start}.wp-block-buttons.is-content-justification-left.is-vertical{align-items:flex-start}.wp-block-buttons.is-content-justification-center{justify-content:center}.wp-block-buttons.is-content-justification-center.is-vertical{align-items:center}.wp-block-buttons.is-content-justification-right{justify-content:flex-end}.wp-block-buttons.is-content-justification-right.is-vertical{align-items:flex-end}.wp-block-buttons.is-content-justification-space-between{justify-content:space-between}.wp-block-buttons.aligncenter{text-align:center}.wp-block-buttons:not(.is-content-justification-space-between,.is-content-justification-right,.is-content-justification-left,.is-content-justification-center) .wp-block-button.aligncenter{margin-left:auto;margin-right:auto;width:100%}.wp-block-buttons[style*=text-decoration] .wp-block-button,.wp-block-buttons[style*=text-decoration] .wp-block-button__link{text-decoration:inherit}.wp-block-buttons.has-custom-font-size .wp-block-button__link{font-size:inherit}.wp-block-button.aligncenter,.wp-block-calendar{text-align:center}.wp-block-calendar td,.wp-block-calendar th{border:1px solid;padding:.25em}.wp-block-calendar th{font-weight:400}.wp-block-calendar caption{background-color:inherit}.wp-block-calendar table{border-collapse:collapse;width:100%}.wp-block-calendar table:where(:not(.has-text-color)){color:#40464d}.wp-block-calendar table:where(:not(.has-text-color)) td,.wp-block-calendar table:where(:not(.has-text-color)) th{border-color:#ddd}.wp-block-calendar table.has-background th{background-color:inherit}.wp-block-calendar table.has-text-color th{color:inherit}:where(.wp-block-calendar table:not(.has-background) th){background:#ddd}.wp-block-categories{box-sizing:border-box}.wp-block-categories.alignleft{margin-right:2em}.wp-block-categories.alignright{margin-left:2em}.wp-block-categories.wp-block-categories-dropdown.aligncenter{text-align:center}.wp-block-categories .wp-block-categories__label{display:block;width:100%}.wp-block-code{box-sizing:border-box}.wp-block-code code{display:block;font-family:inherit;overflow-wrap:break-word;white-space:pre-wrap}.wp-block-columns{align-items:normal!important;box-sizing:border-box;display:flex;flex-wrap:wrap!important}@media (min-width:782px){.wp-block-columns{flex-wrap:nowrap!important}}.wp-block-columns.are-vertically-aligned-top{align-items:flex-start}.wp-block-columns.are-vertically-aligned-center{align-items:center}.wp-block-columns.are-vertically-aligned-bottom{align-items:flex-end}@media (max-width:781px){.wp-block-columns:not(.is-not-stacked-on-mobile)>.wp-block-column{flex-basis:100%!important}}@media (min-width:782px){.wp-block-columns:not(.is-not-stacked-on-mobile)>.wp-block-column{flex-basis:0;flex-grow:1}.wp-block-columns:not(.is-not-stacked-on-mobile)>.wp-block-column[style*=flex-basis]{flex-grow:0}}.wp-block-columns.is-not-stacked-on-mobile{flex-wrap:nowrap!important}.wp-block-columns.is-not-stacked-on-mobile>.wp-block-column{flex-basis:0;flex-grow:1}.wp-block-columns.is-not-stacked-on-mobile>.wp-block-column[style*=flex-basis]{flex-grow:0}:where(.wp-block-columns){margin-bottom:1.75em}:where(.wp-block-columns.has-background){padding:1.25em 2.375em}.wp-block-column{flex-grow:1;min-width:0;overflow-wrap:break-word;word-break:break-word}.wp-block-column.is-vertically-aligned-top{align-self:flex-start}.wp-block-column.is-vertically-aligned-center{align-self:center}.wp-block-column.is-vertically-aligned-bottom{align-self:flex-end}.wp-block-column.is-vertically-aligned-stretch{align-self:stretch}.wp-block-column.is-vertically-aligned-bottom,.wp-block-column.is-vertically-aligned-center,.wp-block-column.is-vertically-aligned-top{width:100%}.wp-block-post-comments{box-sizing:border-box}.wp-block-post-comments .alignleft{float:left}.wp-block-post-comments .alignright{float:right}.wp-block-post-comments .navigation:after{clear:both;content:"";display:table}.wp-block-post-comments .commentlist{clear:both;list-style:none;margin:0;padding:0}.wp-block-post-comments .commentlist .comment{min-height:2.25em;padding-left:3.25em}.wp-block-post-comments .commentlist .comment p{font-size:1em;line-height:1.8;margin:1em 0}.wp-block-post-comments .commentlist .children{list-style:none;margin:0;padding:0}.wp-block-post-comments .comment-author{line-height:1.5}.wp-block-post-comments .comment-author .avatar{border-radius:1.5em;display:block;float:left;height:2.5em;margin-right:.75em;margin-top:.5em;width:2.5em}.wp-block-post-comments .comment-author cite{font-style:normal}.wp-block-post-comments .comment-meta{font-size:.875em;line-height:1.5}.wp-block-post-comments .comment-meta b{font-weight:400}.wp-block-post-comments .comment-meta .comment-awaiting-moderation{display:block;margin-bottom:1em;margin-top:1em}.wp-block-post-comments .comment-body .commentmetadata{font-size:.875em}.wp-block-post-comments .comment-form-author label,.wp-block-post-comments .comment-form-comment label,.wp-block-post-comments .comment-form-email label,.wp-block-post-comments .comment-form-url label{display:block;margin-bottom:.25em}.wp-block-post-comments .comment-form input:not([type=submit]):not([type=checkbox]),.wp-block-post-comments .comment-form textarea{box-sizing:border-box;display:block;width:100%}.wp-block-post-comments .comment-form-cookies-consent{display:flex;gap:.25em}.wp-block-post-comments .comment-form-cookies-consent #wp-comment-cookies-consent{margin-top:.35em}.wp-block-post-comments .comment-reply-title{margin-bottom:0}.wp-block-post-comments .comment-reply-title :where(small){font-size:var(--wp--preset--font-size--medium,smaller);margin-left:.5em}.wp-block-post-comments .reply{font-size:.875em;margin-bottom:1.4em}.wp-block-post-comments input:not([type=submit]),.wp-block-post-comments textarea{border:1px solid #949494;font-family:inherit;font-size:1em}.wp-block-post-comments input:not([type=submit]):not([type=checkbox]),.wp-block-post-comments textarea{padding:calc(.667em + 2px)}:where(.wp-block-post-comments input[type=submit]){border:none}.wp-block-comments-pagination>.wp-block-comments-pagination-next,.wp-block-comments-pagination>.wp-block-comments-pagination-numbers,.wp-block-comments-pagination>.wp-block-comments-pagination-previous{margin-bottom:.5em;margin-right:.5em}.wp-block-comments-pagination>.wp-block-comments-pagination-next:last-child,.wp-block-comments-pagination>.wp-block-comments-pagination-numbers:last-child,.wp-block-comments-pagination>.wp-block-comments-pagination-previous:last-child{margin-right:0}.wp-block-comments-pagination .wp-block-comments-pagination-previous-arrow{display:inline-block;margin-right:1ch}.wp-block-comments-pagination .wp-block-comments-pagination-previous-arrow:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-comments-pagination .wp-block-comments-pagination-next-arrow{display:inline-block;margin-left:1ch}.wp-block-comments-pagination .wp-block-comments-pagination-next-arrow:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-comments-pagination.aligncenter{justify-content:center}.wp-block-comment-template{box-sizing:border-box;list-style:none;margin-bottom:0;max-width:100%;padding:0}.wp-block-comment-template li{clear:both}.wp-block-comment-template ol{list-style:none;margin-bottom:0;max-width:100%;padding-left:2rem}.wp-block-comment-template.alignleft{float:left}.wp-block-comment-template.aligncenter{margin-left:auto;margin-right:auto;width:-moz-fit-content;width:fit-content}.wp-block-comment-template.alignright{float:right}.wp-block-comment-date{box-sizing:border-box}.comment-awaiting-moderation{display:block;font-size:.875em;line-height:1.5}.wp-block-comment-author-name,.wp-block-comment-content,.wp-block-comment-edit-link,.wp-block-comment-reply-link{box-sizing:border-box}.wp-block-cover,.wp-block-cover-image{align-items:center;background-position:50%;box-sizing:border-box;display:flex;justify-content:center;min-height:430px;overflow:hidden;overflow:clip;padding:1em;position:relative}.wp-block-cover .has-background-dim:not([class*=-background-color]),.wp-block-cover-image .has-background-dim:not([class*=-background-color]),.wp-block-cover-image.has-background-dim:not([class*=-background-color]),.wp-block-cover.has-background-dim:not([class*=-background-color]){background-color:#000}.wp-block-cover .has-background-dim.has-background-gradient,.wp-block-cover-image .has-background-dim.has-background-gradient{background-color:initial}.wp-block-cover-image.has-background-dim:before,.wp-block-cover.has-background-dim:before{background-color:inherit;content:""}.wp-block-cover .wp-block-cover__background,.wp-block-cover .wp-block-cover__gradient-background,.wp-block-cover-image .wp-block-cover__background,.wp-block-cover-image .wp-block-cover__gradient-background,.wp-block-cover-image.has-background-dim:not(.has-background-gradient):before,.wp-block-cover.has-background-dim:not(.has-background-gradient):before{bottom:0;left:0;opacity:.5;position:absolute;right:0;top:0;z-index:1}.wp-block-cover-image.has-background-dim.has-background-dim-10 .wp-block-cover__background,.wp-block-cover-image.has-background-dim.has-background-dim-10 .wp-block-cover__gradient-background,.wp-block-cover-image.has-background-dim.has-background-dim-10:not(.has-background-gradient):before,.wp-block-cover.has-background-dim.has-background-dim-10 .wp-block-cover__background,.wp-block-cover.has-background-dim.has-background-dim-10 .wp-block-cover__gradient-background,.wp-block-cover.has-background-dim.has-background-dim-10:not(.has-background-gradient):before{opacity:.1}.wp-block-cover-image.has-background-dim.has-background-dim-20 .wp-block-cover__background,.wp-block-cover-image.has-background-dim.has-background-dim-20 .wp-block-cover__gradient-background,.wp-block-cover-image.has-background-dim.has-background-dim-20:not(.has-background-gradient):before,.wp-block-cover.has-background-dim.has-background-dim-20 .wp-block-cover__background,.wp-block-cover.has-background-dim.has-background-dim-20 .wp-block-cover__gradient-background,.wp-block-cover.has-background-dim.has-background-dim-20:not(.has-background-gradient):before{opacity:.2}.wp-block-cover-image.has-background-dim.has-background-dim-30 .wp-block-cover__background,.wp-block-cover-image.has-background-dim.has-background-dim-30 .wp-block-cover__gradient-background,.wp-block-cover-image.has-background-dim.has-background-dim-30:not(.has-background-gradient):before,.wp-block-cover.has-background-dim.has-background-dim-30 .wp-block-cover__background,.wp-block-cover.has-background-dim.has-background-dim-30 .wp-block-cover__gradient-background,.wp-block-cover.has-background-dim.has-background-dim-30:not(.has-background-gradient):before{opacity:.3}.wp-block-cover-image.has-background-dim.has-background-dim-40 .wp-block-cover__background,.wp-block-cover-image.has-background-dim.has-background-dim-40 .wp-block-cover__gradient-background,.wp-block-cover-image.has-background-dim.has-background-dim-40:not(.has-background-gradient):before,.wp-block-cover.has-background-dim.has-background-dim-40 .wp-block-cover__background,.wp-block-cover.has-background-dim.has-background-dim-40 .wp-block-cover__gradient-background,.wp-block-cover.has-background-dim.has-background-dim-40:not(.has-background-gradient):before{opacity:.4}.wp-block-cover-image.has-background-dim.has-background-dim-50 .wp-block-cover__background,.wp-block-cover-image.has-background-dim.has-background-dim-50 .wp-block-cover__gradient-background,.wp-block-cover-image.has-background-dim.has-background-dim-50:not(.has-background-gradient):before,.wp-block-cover.has-background-dim.has-background-dim-50 .wp-block-cover__background,.wp-block-cover.has-background-dim.has-background-dim-50 .wp-block-cover__gradient-background,.wp-block-cover.has-background-dim.has-background-dim-50:not(.has-background-gradient):before{opacity:.5}.wp-block-cover-image.has-background-dim.has-background-dim-60 .wp-block-cover__background,.wp-block-cover-image.has-background-dim.has-background-dim-60 .wp-block-cover__gradient-background,.wp-block-cover-image.has-background-dim.has-background-dim-60:not(.has-background-gradient):before,.wp-block-cover.has-background-dim.has-background-dim-60 .wp-block-cover__background,.wp-block-cover.has-background-dim.has-background-dim-60 .wp-block-cover__gradient-background,.wp-block-cover.has-background-dim.has-background-dim-60:not(.has-background-gradient):before{opacity:.6}.wp-block-cover-image.has-background-dim.has-background-dim-70 .wp-block-cover__background,.wp-block-cover-image.has-background-dim.has-background-dim-70 .wp-block-cover__gradient-background,.wp-block-cover-image.has-background-dim.has-background-dim-70:not(.has-background-gradient):before,.wp-block-cover.has-background-dim.has-background-dim-70 .wp-block-cover__background,.wp-block-cover.has-background-dim.has-background-dim-70 .wp-block-cover__gradient-background,.wp-block-cover.has-background-dim.has-background-dim-70:not(.has-background-gradient):before{opacity:.7}.wp-block-cover-image.has-background-dim.has-background-dim-80 .wp-block-cover__background,.wp-block-cover-image.has-background-dim.has-background-dim-80 .wp-block-cover__gradient-background,.wp-block-cover-image.has-background-dim.has-background-dim-80:not(.has-background-gradient):before,.wp-block-cover.has-background-dim.has-background-dim-80 .wp-block-cover__background,.wp-block-cover.has-background-dim.has-background-dim-80 .wp-block-cover__gradient-background,.wp-block-cover.has-background-dim.has-background-dim-80:not(.has-background-gradient):before{opacity:.8}.wp-block-cover-image.has-background-dim.has-background-dim-90 .wp-block-cover__background,.wp-block-cover-image.has-background-dim.has-background-dim-90 .wp-block-cover__gradient-background,.wp-block-cover-image.has-background-dim.has-background-dim-90:not(.has-background-gradient):before,.wp-block-cover.has-background-dim.has-background-dim-90 .wp-block-cover__background,.wp-block-cover.has-background-dim.has-background-dim-90 .wp-block-cover__gradient-background,.wp-block-cover.has-background-dim.has-background-dim-90:not(.has-background-gradient):before{opacity:.9}.wp-block-cover-image.has-background-dim.has-background-dim-100 .wp-block-cover__background,.wp-block-cover-image.has-background-dim.has-background-dim-100 .wp-block-cover__gradient-background,.wp-block-cover-image.has-background-dim.has-background-dim-100:not(.has-background-gradient):before,.wp-block-cover.has-background-dim.has-background-dim-100 .wp-block-cover__background,.wp-block-cover.has-background-dim.has-background-dim-100 .wp-block-cover__gradient-background,.wp-block-cover.has-background-dim.has-background-dim-100:not(.has-background-gradient):before{opacity:1}.wp-block-cover .wp-block-cover__background.has-background-dim.has-background-dim-0,.wp-block-cover .wp-block-cover__gradient-background.has-background-dim.has-background-dim-0,.wp-block-cover-image .wp-block-cover__background.has-background-dim.has-background-dim-0,.wp-block-cover-image .wp-block-cover__gradient-background.has-background-dim.has-background-dim-0{opacity:0}.wp-block-cover .wp-block-cover__background.has-background-dim.has-background-dim-10,.wp-block-cover .wp-block-cover__gradient-background.has-background-dim.has-background-dim-10,.wp-block-cover-image .wp-block-cover__background.has-background-dim.has-background-dim-10,.wp-block-cover-image .wp-block-cover__gradient-background.has-background-dim.has-background-dim-10{opacity:.1}.wp-block-cover .wp-block-cover__background.has-background-dim.has-background-dim-20,.wp-block-cover .wp-block-cover__gradient-background.has-background-dim.has-background-dim-20,.wp-block-cover-image .wp-block-cover__background.has-background-dim.has-background-dim-20,.wp-block-cover-image .wp-block-cover__gradient-background.has-background-dim.has-background-dim-20{opacity:.2}.wp-block-cover .wp-block-cover__background.has-background-dim.has-background-dim-30,.wp-block-cover .wp-block-cover__gradient-background.has-background-dim.has-background-dim-30,.wp-block-cover-image .wp-block-cover__background.has-background-dim.has-background-dim-30,.wp-block-cover-image .wp-block-cover__gradient-background.has-background-dim.has-background-dim-30{opacity:.3}.wp-block-cover .wp-block-cover__background.has-background-dim.has-background-dim-40,.wp-block-cover .wp-block-cover__gradient-background.has-background-dim.has-background-dim-40,.wp-block-cover-image .wp-block-cover__background.has-background-dim.has-background-dim-40,.wp-block-cover-image .wp-block-cover__gradient-background.has-background-dim.has-background-dim-40{opacity:.4}.wp-block-cover .wp-block-cover__background.has-background-dim.has-background-dim-50,.wp-block-cover .wp-block-cover__gradient-background.has-background-dim.has-background-dim-50,.wp-block-cover-image .wp-block-cover__background.has-background-dim.has-background-dim-50,.wp-block-cover-image .wp-block-cover__gradient-background.has-background-dim.has-background-dim-50{opacity:.5}.wp-block-cover .wp-block-cover__background.has-background-dim.has-background-dim-60,.wp-block-cover .wp-block-cover__gradient-background.has-background-dim.has-background-dim-60,.wp-block-cover-image .wp-block-cover__background.has-background-dim.has-background-dim-60,.wp-block-cover-image .wp-block-cover__gradient-background.has-background-dim.has-background-dim-60{opacity:.6}.wp-block-cover .wp-block-cover__background.has-background-dim.has-background-dim-70,.wp-block-cover .wp-block-cover__gradient-background.has-background-dim.has-background-dim-70,.wp-block-cover-image .wp-block-cover__background.has-background-dim.has-background-dim-70,.wp-block-cover-image .wp-block-cover__gradient-background.has-background-dim.has-background-dim-70{opacity:.7}.wp-block-cover .wp-block-cover__background.has-background-dim.has-background-dim-80,.wp-block-cover .wp-block-cover__gradient-background.has-background-dim.has-background-dim-80,.wp-block-cover-image .wp-block-cover__background.has-background-dim.has-background-dim-80,.wp-block-cover-image .wp-block-cover__gradient-background.has-background-dim.has-background-dim-80{opacity:.8}.wp-block-cover .wp-block-cover__background.has-background-dim.has-background-dim-90,.wp-block-cover .wp-block-cover__gradient-background.has-background-dim.has-background-dim-90,.wp-block-cover-image .wp-block-cover__background.has-background-dim.has-background-dim-90,.wp-block-cover-image .wp-block-cover__gradient-background.has-background-dim.has-background-dim-90{opacity:.9}.wp-block-cover .wp-block-cover__background.has-background-dim.has-background-dim-100,.wp-block-cover .wp-block-cover__gradient-background.has-background-dim.has-background-dim-100,.wp-block-cover-image .wp-block-cover__background.has-background-dim.has-background-dim-100,.wp-block-cover-image .wp-block-cover__gradient-background.has-background-dim.has-background-dim-100{opacity:1}.wp-block-cover-image.alignleft,.wp-block-cover-image.alignright,.wp-block-cover.alignleft,.wp-block-cover.alignright{max-width:420px;width:100%}.wp-block-cover-image.aligncenter,.wp-block-cover-image.alignleft,.wp-block-cover-image.alignright,.wp-block-cover.aligncenter,.wp-block-cover.alignleft,.wp-block-cover.alignright{display:flex}.wp-block-cover .wp-block-cover__inner-container,.wp-block-cover-image .wp-block-cover__inner-container{color:inherit;width:100%;z-index:1}.has-modal-open .wp-block-cover .wp-block-cover__inner-container,.has-modal-open .wp-block-cover-image .wp-block-cover__inner-container{z-index:auto}.wp-block-cover-image.is-position-top-left,.wp-block-cover.is-position-top-left{align-items:flex-start;justify-content:flex-start}.wp-block-cover-image.is-position-top-center,.wp-block-cover.is-position-top-center{align-items:flex-start;justify-content:center}.wp-block-cover-image.is-position-top-right,.wp-block-cover.is-position-top-right{align-items:flex-start;justify-content:flex-end}.wp-block-cover-image.is-position-center-left,.wp-block-cover.is-position-center-left{align-items:center;justify-content:flex-start}.wp-block-cover-image.is-position-center-center,.wp-block-cover.is-position-center-center{align-items:center;justify-content:center}.wp-block-cover-image.is-position-center-right,.wp-block-cover.is-position-center-right{align-items:center;justify-content:flex-end}.wp-block-cover-image.is-position-bottom-left,.wp-block-cover.is-position-bottom-left{align-items:flex-end;justify-content:flex-start}.wp-block-cover-image.is-position-bottom-center,.wp-block-cover.is-position-bottom-center{align-items:flex-end;justify-content:center}.wp-block-cover-image.is-position-bottom-right,.wp-block-cover.is-position-bottom-right{align-items:flex-end;justify-content:flex-end}.wp-block-cover-image.has-custom-content-position.has-custom-content-position .wp-block-cover__inner-container,.wp-block-cover.has-custom-content-position.has-custom-content-position .wp-block-cover__inner-container{margin:0}.wp-block-cover-image.has-custom-content-position.has-custom-content-position.is-position-bottom-left .wp-block-cover__inner-container,.wp-block-cover-image.has-custom-content-position.has-custom-content-position.is-position-bottom-right .wp-block-cover__inner-container,.wp-block-cover-image.has-custom-content-position.has-custom-content-position.is-position-center-left .wp-block-cover__inner-container,.wp-block-cover-image.has-custom-content-position.has-custom-content-position.is-position-center-right .wp-block-cover__inner-container,.wp-block-cover-image.has-custom-content-position.has-custom-content-position.is-position-top-left .wp-block-cover__inner-container,.wp-block-cover-image.has-custom-content-position.has-custom-content-position.is-position-top-right .wp-block-cover__inner-container,.wp-block-cover.has-custom-content-position.has-custom-content-position.is-position-bottom-left .wp-block-cover__inner-container,.wp-block-cover.has-custom-content-position.has-custom-content-position.is-position-bottom-right .wp-block-cover__inner-container,.wp-block-cover.has-custom-content-position.has-custom-content-position.is-position-center-left .wp-block-cover__inner-container,.wp-block-cover.has-custom-content-position.has-custom-content-position.is-position-center-right .wp-block-cover__inner-container,.wp-block-cover.has-custom-content-position.has-custom-content-position.is-position-top-left .wp-block-cover__inner-container,.wp-block-cover.has-custom-content-position.has-custom-content-position.is-position-top-right .wp-block-cover__inner-container{margin:0;width:auto}.wp-block-cover .wp-block-cover__image-background,.wp-block-cover video.wp-block-cover__video-background,.wp-block-cover-image .wp-block-cover__image-background,.wp-block-cover-image video.wp-block-cover__video-background{border:none;bottom:0;box-shadow:none;height:100%;left:0;margin:0;max-height:none;max-width:none;object-fit:cover;outline:none;padding:0;position:absolute;right:0;top:0;width:100%}.wp-block-cover-image.has-parallax,.wp-block-cover.has-parallax,.wp-block-cover__image-background.has-parallax,video.wp-block-cover__video-background.has-parallax{background-attachment:fixed;background-repeat:no-repeat;background-size:cover}@supports (-webkit-touch-callout:inherit){.wp-block-cover-image.has-parallax,.wp-block-cover.has-parallax,.wp-block-cover__image-background.has-parallax,video.wp-block-cover__video-background.has-parallax{background-attachment:scroll}}@media (prefers-reduced-motion:reduce){.wp-block-cover-image.has-parallax,.wp-block-cover.has-parallax,.wp-block-cover__image-background.has-parallax,video.wp-block-cover__video-background.has-parallax{background-attachment:scroll}}.wp-block-cover-image.is-repeated,.wp-block-cover.is-repeated,.wp-block-cover__image-background.is-repeated,video.wp-block-cover__video-background.is-repeated{background-repeat:repeat;background-size:auto}.wp-block-cover__image-background,.wp-block-cover__video-background{z-index:0}.wp-block-cover-image-text,.wp-block-cover-image-text a,.wp-block-cover-image-text a:active,.wp-block-cover-image-text a:focus,.wp-block-cover-image-text a:hover,.wp-block-cover-text,.wp-block-cover-text a,.wp-block-cover-text a:active,.wp-block-cover-text a:focus,.wp-block-cover-text a:hover,section.wp-block-cover-image h2,section.wp-block-cover-image h2 a,section.wp-block-cover-image h2 a:active,section.wp-block-cover-image h2 a:focus,section.wp-block-cover-image h2 a:hover{color:#fff}.wp-block-cover-image .wp-block-cover.has-left-content{justify-content:flex-start}.wp-block-cover-image .wp-block-cover.has-right-content{justify-content:flex-end}.wp-block-cover-image.has-left-content .wp-block-cover-image-text,.wp-block-cover.has-left-content .wp-block-cover-text,section.wp-block-cover-image.has-left-content>h2{margin-left:0;text-align:left}.wp-block-cover-image.has-right-content .wp-block-cover-image-text,.wp-block-cover.has-right-content .wp-block-cover-text,section.wp-block-cover-image.has-right-content>h2{margin-right:0;text-align:right}.wp-block-cover .wp-block-cover-text,.wp-block-cover-image .wp-block-cover-image-text,section.wp-block-cover-image>h2{font-size:2em;line-height:1.25;margin-bottom:0;max-width:840px;padding:.44em;text-align:center;z-index:1}:where(.wp-block-cover-image:not(.has-text-color)),:where(.wp-block-cover:not(.has-text-color)){color:#fff}:where(.wp-block-cover-image.is-light:not(.has-text-color)),:where(.wp-block-cover.is-light:not(.has-text-color)){color:#000}:root :where(.wp-block-cover h1:not(.has-text-color)),:root :where(.wp-block-cover h2:not(.has-text-color)),:root :where(.wp-block-cover h3:not(.has-text-color)),:root :where(.wp-block-cover h4:not(.has-text-color)),:root :where(.wp-block-cover h5:not(.has-text-color)),:root :where(.wp-block-cover h6:not(.has-text-color)),:root :where(.wp-block-cover p:not(.has-text-color)){color:inherit}.wp-block-details{box-sizing:border-box}.wp-block-details summary{cursor:pointer}.wp-block-embed.alignleft,.wp-block-embed.alignright,.wp-block[data-align=left]>[data-type="core/embed"],.wp-block[data-align=right]>[data-type="core/embed"]{max-width:360px;width:100%}.wp-block-embed.alignleft .wp-block-embed__wrapper,.wp-block-embed.alignright .wp-block-embed__wrapper,.wp-block[data-align=left]>[data-type="core/embed"] .wp-block-embed__wrapper,.wp-block[data-align=right]>[data-type="core/embed"] .wp-block-embed__wrapper{min-width:280px}.wp-block-cover .wp-block-embed{min-height:240px;min-width:320px}.wp-block-embed{overflow-wrap:break-word}.wp-block-embed :where(figcaption){margin-bottom:1em;margin-top:.5em}.wp-block-embed iframe{max-width:100%}.wp-block-embed__wrapper{position:relative}.wp-embed-responsive .wp-has-aspect-ratio .wp-block-embed__wrapper:before{content:"";display:block;padding-top:50%}.wp-embed-responsive .wp-has-aspect-ratio iframe{bottom:0;height:100%;left:0;position:absolute;right:0;top:0;width:100%}.wp-embed-responsive .wp-embed-aspect-21-9 .wp-block-embed__wrapper:before{padding-top:42.85%}.wp-embed-responsive .wp-embed-aspect-18-9 .wp-block-embed__wrapper:before{padding-top:50%}.wp-embed-responsive .wp-embed-aspect-16-9 .wp-block-embed__wrapper:before{padding-top:56.25%}.wp-embed-responsive .wp-embed-aspect-4-3 .wp-block-embed__wrapper:before{padding-top:75%}.wp-embed-responsive .wp-embed-aspect-1-1 .wp-block-embed__wrapper:before{padding-top:100%}.wp-embed-responsive .wp-embed-aspect-9-16 .wp-block-embed__wrapper:before{padding-top:177.77%}.wp-embed-responsive .wp-embed-aspect-1-2 .wp-block-embed__wrapper:before{padding-top:200%}.wp-block-file{box-sizing:border-box}.wp-block-file:not(.wp-element-button){font-size:.8em}.wp-block-file.aligncenter{text-align:center}.wp-block-file.alignright{text-align:right}.wp-block-file *+.wp-block-file__button{margin-left:.75em}:where(.wp-block-file){margin-bottom:1.5em}.wp-block-file__embed{margin-bottom:1em}:where(.wp-block-file__button){border-radius:2em;display:inline-block;padding:.5em 1em}:where(.wp-block-file__button):is(a):active,:where(.wp-block-file__button):is(a):focus,:where(.wp-block-file__button):is(a):hover,:where(.wp-block-file__button):is(a):visited{box-shadow:none;color:#fff;opacity:.85;text-decoration:none}.wp-block-form-input__label{display:flex;flex-direction:column;gap:.25em;margin-bottom:.5em;width:100%}.wp-block-form-input__label.is-label-inline{align-items:center;flex-direction:row;gap:.5em}.wp-block-form-input__label.is-label-inline .wp-block-form-input__label-content{margin-bottom:.5em}.wp-block-form-input__label:has(input[type=checkbox]){flex-direction:row;width:-moz-fit-content;width:fit-content}.wp-block-form-input__label:has(input[type=checkbox]) .wp-block-form-input__label-content{margin:0}.wp-block-form-input__label:has(.wp-block-form-input__label-content+input[type=checkbox]){flex-direction:row-reverse}.wp-block-form-input__label-content{width:-moz-fit-content;width:fit-content}.wp-block-form-input__input{font-size:1em;margin-bottom:.5em;padding:0 .5em}.wp-block-form-input__input[type=date],.wp-block-form-input__input[type=datetime-local],.wp-block-form-input__input[type=datetime],.wp-block-form-input__input[type=email],.wp-block-form-input__input[type=month],.wp-block-form-input__input[type=number],.wp-block-form-input__input[type=password],.wp-block-form-input__input[type=search],.wp-block-form-input__input[type=tel],.wp-block-form-input__input[type=text],.wp-block-form-input__input[type=time],.wp-block-form-input__input[type=url],.wp-block-form-input__input[type=week]{border:1px solid;line-height:2;min-height:2em}textarea.wp-block-form-input__input{min-height:10em}.blocks-gallery-grid:not(.has-nested-images),.wp-block-gallery:not(.has-nested-images){display:flex;flex-wrap:wrap;list-style-type:none;margin:0;padding:0}.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-image,.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-item,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-image,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-item{display:flex;flex-direction:column;flex-grow:1;justify-content:center;margin:0 1em 1em 0;position:relative;width:calc(50% - 1em)}.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-image:nth-of-type(2n),.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-item:nth-of-type(2n),.wp-block-gallery:not(.has-nested-images) .blocks-gallery-image:nth-of-type(2n),.wp-block-gallery:not(.has-nested-images) .blocks-gallery-item:nth-of-type(2n){margin-right:0}.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-image figure,.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-item figure,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-image figure,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-item figure{align-items:flex-end;display:flex;height:100%;justify-content:flex-start;margin:0}.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-image img,.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-item img,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-image img,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-item img{display:block;height:auto;max-width:100%;width:auto}.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-image figcaption,.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-item figcaption,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-image figcaption,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-item figcaption{background:linear-gradient(0deg,#000000b3,#0000004d 70%,#0000);bottom:0;box-sizing:border-box;color:#fff;font-size:.8em;margin:0;max-height:100%;overflow:auto;padding:3em .77em .7em;position:absolute;text-align:center;width:100%;z-index:2}.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-image figcaption img,.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-item figcaption img,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-image figcaption img,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-item figcaption img{display:inline}.blocks-gallery-grid:not(.has-nested-images) figcaption,.wp-block-gallery:not(.has-nested-images) figcaption{flex-grow:1}.blocks-gallery-grid:not(.has-nested-images).is-cropped .blocks-gallery-image a,.blocks-gallery-grid:not(.has-nested-images).is-cropped .blocks-gallery-image img,.blocks-gallery-grid:not(.has-nested-images).is-cropped .blocks-gallery-item a,.blocks-gallery-grid:not(.has-nested-images).is-cropped .blocks-gallery-item img,.wp-block-gallery:not(.has-nested-images).is-cropped .blocks-gallery-image a,.wp-block-gallery:not(.has-nested-images).is-cropped .blocks-gallery-image img,.wp-block-gallery:not(.has-nested-images).is-cropped .blocks-gallery-item a,.wp-block-gallery:not(.has-nested-images).is-cropped .blocks-gallery-item img{flex:1;height:100%;object-fit:cover;width:100%}.blocks-gallery-grid:not(.has-nested-images).columns-1 .blocks-gallery-image,.blocks-gallery-grid:not(.has-nested-images).columns-1 .blocks-gallery-item,.wp-block-gallery:not(.has-nested-images).columns-1 .blocks-gallery-image,.wp-block-gallery:not(.has-nested-images).columns-1 .blocks-gallery-item{margin-right:0;width:100%}@media (min-width:600px){.blocks-gallery-grid:not(.has-nested-images).columns-3 .blocks-gallery-image,.blocks-gallery-grid:not(.has-nested-images).columns-3 .blocks-gallery-item,.wp-block-gallery:not(.has-nested-images).columns-3 .blocks-gallery-image,.wp-block-gallery:not(.has-nested-images).columns-3 .blocks-gallery-item{margin-right:1em;width:calc(33.33333% - .66667em)}.blocks-gallery-grid:not(.has-nested-images).columns-4 .blocks-gallery-image,.blocks-gallery-grid:not(.has-nested-images).columns-4 .blocks-gallery-item,.wp-block-gallery:not(.has-nested-images).columns-4 .blocks-gallery-image,.wp-block-gallery:not(.has-nested-images).columns-4 .blocks-gallery-item{margin-right:1em;width:calc(25% - .75em)}.blocks-gallery-grid:not(.has-nested-images).columns-5 .blocks-gallery-image,.blocks-gallery-grid:not(.has-nested-images).columns-5 .blocks-gallery-item,.wp-block-gallery:not(.has-nested-images).columns-5 .blocks-gallery-image,.wp-block-gallery:not(.has-nested-images).columns-5 .blocks-gallery-item{margin-right:1em;width:calc(20% - .8em)}.blocks-gallery-grid:not(.has-nested-images).columns-6 .blocks-gallery-image,.blocks-gallery-grid:not(.has-nested-images).columns-6 .blocks-gallery-item,.wp-block-gallery:not(.has-nested-images).columns-6 .blocks-gallery-image,.wp-block-gallery:not(.has-nested-images).columns-6 .blocks-gallery-item{margin-right:1em;width:calc(16.66667% - .83333em)}.blocks-gallery-grid:not(.has-nested-images).columns-7 .blocks-gallery-image,.blocks-gallery-grid:not(.has-nested-images).columns-7 .blocks-gallery-item,.wp-block-gallery:not(.has-nested-images).columns-7 .blocks-gallery-image,.wp-block-gallery:not(.has-nested-images).columns-7 .blocks-gallery-item{margin-right:1em;width:calc(14.28571% - .85714em)}.blocks-gallery-grid:not(.has-nested-images).columns-8 .blocks-gallery-image,.blocks-gallery-grid:not(.has-nested-images).columns-8 .blocks-gallery-item,.wp-block-gallery:not(.has-nested-images).columns-8 .blocks-gallery-image,.wp-block-gallery:not(.has-nested-images).columns-8 .blocks-gallery-item{margin-right:1em;width:calc(12.5% - .875em)}.blocks-gallery-grid:not(.has-nested-images).columns-1 .blocks-gallery-image:nth-of-type(1n),.blocks-gallery-grid:not(.has-nested-images).columns-1 .blocks-gallery-item:nth-of-type(1n),.blocks-gallery-grid:not(.has-nested-images).columns-2 .blocks-gallery-image:nth-of-type(2n),.blocks-gallery-grid:not(.has-nested-images).columns-2 .blocks-gallery-item:nth-of-type(2n),.blocks-gallery-grid:not(.has-nested-images).columns-3 .blocks-gallery-image:nth-of-type(3n),.blocks-gallery-grid:not(.has-nested-images).columns-3 .blocks-gallery-item:nth-of-type(3n),.blocks-gallery-grid:not(.has-nested-images).columns-4 .blocks-gallery-image:nth-of-type(4n),.blocks-gallery-grid:not(.has-nested-images).columns-4 .blocks-gallery-item:nth-of-type(4n),.blocks-gallery-grid:not(.has-nested-images).columns-5 .blocks-gallery-image:nth-of-type(5n),.blocks-gallery-grid:not(.has-nested-images).columns-5 .blocks-gallery-item:nth-of-type(5n),.blocks-gallery-grid:not(.has-nested-images).columns-6 .blocks-gallery-image:nth-of-type(6n),.blocks-gallery-grid:not(.has-nested-images).columns-6 .blocks-gallery-item:nth-of-type(6n),.blocks-gallery-grid:not(.has-nested-images).columns-7 .blocks-gallery-image:nth-of-type(7n),.blocks-gallery-grid:not(.has-nested-images).columns-7 .blocks-gallery-item:nth-of-type(7n),.blocks-gallery-grid:not(.has-nested-images).columns-8 .blocks-gallery-image:nth-of-type(8n),.blocks-gallery-grid:not(.has-nested-images).columns-8 .blocks-gallery-item:nth-of-type(8n),.wp-block-gallery:not(.has-nested-images).columns-1 .blocks-gallery-image:nth-of-type(1n),.wp-block-gallery:not(.has-nested-images).columns-1 .blocks-gallery-item:nth-of-type(1n),.wp-block-gallery:not(.has-nested-images).columns-2 .blocks-gallery-image:nth-of-type(2n),.wp-block-gallery:not(.has-nested-images).columns-2 .blocks-gallery-item:nth-of-type(2n),.wp-block-gallery:not(.has-nested-images).columns-3 .blocks-gallery-image:nth-of-type(3n),.wp-block-gallery:not(.has-nested-images).columns-3 .blocks-gallery-item:nth-of-type(3n),.wp-block-gallery:not(.has-nested-images).columns-4 .blocks-gallery-image:nth-of-type(4n),.wp-block-gallery:not(.has-nested-images).columns-4 .blocks-gallery-item:nth-of-type(4n),.wp-block-gallery:not(.has-nested-images).columns-5 .blocks-gallery-image:nth-of-type(5n),.wp-block-gallery:not(.has-nested-images).columns-5 .blocks-gallery-item:nth-of-type(5n),.wp-block-gallery:not(.has-nested-images).columns-6 .blocks-gallery-image:nth-of-type(6n),.wp-block-gallery:not(.has-nested-images).columns-6 .blocks-gallery-item:nth-of-type(6n),.wp-block-gallery:not(.has-nested-images).columns-7 .blocks-gallery-image:nth-of-type(7n),.wp-block-gallery:not(.has-nested-images).columns-7 .blocks-gallery-item:nth-of-type(7n),.wp-block-gallery:not(.has-nested-images).columns-8 .blocks-gallery-image:nth-of-type(8n),.wp-block-gallery:not(.has-nested-images).columns-8 .blocks-gallery-item:nth-of-type(8n){margin-right:0}}.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-image:last-child,.blocks-gallery-grid:not(.has-nested-images) .blocks-gallery-item:last-child,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-image:last-child,.wp-block-gallery:not(.has-nested-images) .blocks-gallery-item:last-child{margin-right:0}.blocks-gallery-grid:not(.has-nested-images).alignleft,.blocks-gallery-grid:not(.has-nested-images).alignright,.wp-block-gallery:not(.has-nested-images).alignleft,.wp-block-gallery:not(.has-nested-images).alignright{max-width:420px;width:100%}.blocks-gallery-grid:not(.has-nested-images).aligncenter .blocks-gallery-item figure,.wp-block-gallery:not(.has-nested-images).aligncenter .blocks-gallery-item figure{justify-content:center}.wp-block-gallery:not(.is-cropped) .blocks-gallery-item{align-self:flex-start}figure.wp-block-gallery.has-nested-images{align-items:normal}.wp-block-gallery.has-nested-images figure.wp-block-image:not(#individual-image){margin:0;width:calc(50% - var(--wp--style--unstable-gallery-gap, 16px)/2)}.wp-block-gallery.has-nested-images figure.wp-block-image{box-sizing:border-box;display:flex;flex-direction:column;flex-grow:1;justify-content:center;max-width:100%;position:relative}.wp-block-gallery.has-nested-images figure.wp-block-image>a,.wp-block-gallery.has-nested-images figure.wp-block-image>div{flex-direction:column;flex-grow:1;margin:0}.wp-block-gallery.has-nested-images figure.wp-block-image img{display:block;height:auto;max-width:100%!important;width:auto}.wp-block-gallery.has-nested-images figure.wp-block-image figcaption,.wp-block-gallery.has-nested-images figure.wp-block-image:has(figcaption):before{bottom:0;left:0;max-height:100%;position:absolute;right:0}.wp-block-gallery.has-nested-images figure.wp-block-image:has(figcaption):before{-webkit-backdrop-filter:blur(3px);backdrop-filter:blur(3px);content:"";height:100%;-webkit-mask-image:linear-gradient(0deg,#000 20%,#0000);mask-image:linear-gradient(0deg,#000 20%,#0000);max-height:40%}.wp-block-gallery.has-nested-images figure.wp-block-image figcaption{background:linear-gradient(0deg,#0006,#0000);box-sizing:border-box;color:#fff;font-size:13px;margin:0;overflow:auto;padding:1em;scrollbar-color:#0000 #0000;scrollbar-gutter:stable both-edges;scrollbar-width:thin;text-align:center;text-shadow:0 0 1.5px #000;will-change:transform}.wp-block-gallery.has-nested-images figure.wp-block-image figcaption::-webkit-scrollbar{height:12px;width:12px}.wp-block-gallery.has-nested-images figure.wp-block-image figcaption::-webkit-scrollbar-track{background-color:initial}.wp-block-gallery.has-nested-images figure.wp-block-image figcaption::-webkit-scrollbar-thumb{background-clip:padding-box;background-color:initial;border:3px solid #0000;border-radius:8px}.wp-block-gallery.has-nested-images figure.wp-block-image figcaption:focus-within::-webkit-scrollbar-thumb,.wp-block-gallery.has-nested-images figure.wp-block-image figcaption:focus::-webkit-scrollbar-thumb,.wp-block-gallery.has-nested-images figure.wp-block-image figcaption:hover::-webkit-scrollbar-thumb{background-color:#fffc}.wp-block-gallery.has-nested-images figure.wp-block-image figcaption:focus,.wp-block-gallery.has-nested-images figure.wp-block-image figcaption:focus-within,.wp-block-gallery.has-nested-images figure.wp-block-image figcaption:hover{scrollbar-color:#fffc #0000}@media (hover:none){.wp-block-gallery.has-nested-images figure.wp-block-image figcaption{scrollbar-color:#fffc #0000}}.wp-block-gallery.has-nested-images figure.wp-block-image figcaption img{display:inline}.wp-block-gallery.has-nested-images figure.wp-block-image figcaption a{color:inherit}.wp-block-gallery.has-nested-images figure.wp-block-image.has-custom-border img{box-sizing:border-box}.wp-block-gallery.has-nested-images figure.wp-block-image.has-custom-border>a,.wp-block-gallery.has-nested-images figure.wp-block-image.has-custom-border>div,.wp-block-gallery.has-nested-images figure.wp-block-image.is-style-rounded>a,.wp-block-gallery.has-nested-images figure.wp-block-image.is-style-rounded>div{flex:1 1 auto}.wp-block-gallery.has-nested-images figure.wp-block-image.has-custom-border figcaption,.wp-block-gallery.has-nested-images figure.wp-block-image.is-style-rounded figcaption{background:none;color:inherit;flex:initial;margin:0;padding:10px 10px 9px;position:relative;text-shadow:none}.wp-block-gallery.has-nested-images figure.wp-block-image.has-custom-border:before,.wp-block-gallery.has-nested-images figure.wp-block-image.is-style-rounded:before{content:none}.wp-block-gallery.has-nested-images figcaption{flex-basis:100%;flex-grow:1;text-align:center}.wp-block-gallery.has-nested-images:not(.is-cropped) figure.wp-block-image:not(#individual-image){margin-bottom:auto;margin-top:0}.wp-block-gallery.has-nested-images.is-cropped figure.wp-block-image:not(#individual-image){align-self:inherit}.wp-block-gallery.has-nested-images.is-cropped figure.wp-block-image:not(#individual-image)>a,.wp-block-gallery.has-nested-images.is-cropped figure.wp-block-image:not(#individual-image)>div:not(.components-drop-zone){display:flex}.wp-block-gallery.has-nested-images.is-cropped figure.wp-block-image:not(#individual-image) a,.wp-block-gallery.has-nested-images.is-cropped figure.wp-block-image:not(#individual-image) img{flex:1 0 0%;height:100%;object-fit:cover;width:100%}.wp-block-gallery.has-nested-images.columns-1 figure.wp-block-image:not(#individual-image){width:100%}@media (min-width:600px){.wp-block-gallery.has-nested-images.columns-3 figure.wp-block-image:not(#individual-image){width:calc(33.33333% - var(--wp--style--unstable-gallery-gap, 16px)*.66667)}.wp-block-gallery.has-nested-images.columns-4 figure.wp-block-image:not(#individual-image){width:calc(25% - var(--wp--style--unstable-gallery-gap, 16px)*.75)}.wp-block-gallery.has-nested-images.columns-5 figure.wp-block-image:not(#individual-image){width:calc(20% - var(--wp--style--unstable-gallery-gap, 16px)*.8)}.wp-block-gallery.has-nested-images.columns-6 figure.wp-block-image:not(#individual-image){width:calc(16.66667% - var(--wp--style--unstable-gallery-gap, 16px)*.83333)}.wp-block-gallery.has-nested-images.columns-7 figure.wp-block-image:not(#individual-image){width:calc(14.28571% - var(--wp--style--unstable-gallery-gap, 16px)*.85714)}.wp-block-gallery.has-nested-images.columns-8 figure.wp-block-image:not(#individual-image){width:calc(12.5% - var(--wp--style--unstable-gallery-gap, 16px)*.875)}.wp-block-gallery.has-nested-images.columns-default figure.wp-block-image:not(#individual-image){width:calc(33.33% - var(--wp--style--unstable-gallery-gap, 16px)*.66667)}.wp-block-gallery.has-nested-images.columns-default figure.wp-block-image:not(#individual-image):first-child:nth-last-child(2),.wp-block-gallery.has-nested-images.columns-default figure.wp-block-image:not(#individual-image):first-child:nth-last-child(2)~figure.wp-block-image:not(#individual-image){width:calc(50% - var(--wp--style--unstable-gallery-gap, 16px)*.5)}.wp-block-gallery.has-nested-images.columns-default figure.wp-block-image:not(#individual-image):first-child:last-child{width:100%}}.wp-block-gallery.has-nested-images.alignleft,.wp-block-gallery.has-nested-images.alignright{max-width:420px;width:100%}.wp-block-gallery.has-nested-images.aligncenter{justify-content:center}.wp-block-group{box-sizing:border-box}:where(.wp-block-group.wp-block-group-is-layout-constrained){position:relative}h1.has-background,h2.has-background,h3.has-background,h4.has-background,h5.has-background,h6.has-background{padding:1.25em 2.375em}h1.has-text-align-left[style*=writing-mode]:where([style*=vertical-lr]),h1.has-text-align-right[style*=writing-mode]:where([style*=vertical-rl]),h2.has-text-align-left[style*=writing-mode]:where([style*=vertical-lr]),h2.has-text-align-right[style*=writing-mode]:where([style*=vertical-rl]),h3.has-text-align-left[style*=writing-mode]:where([style*=vertical-lr]),h3.has-text-align-right[style*=writing-mode]:where([style*=vertical-rl]),h4.has-text-align-left[style*=writing-mode]:where([style*=vertical-lr]),h4.has-text-align-right[style*=writing-mode]:where([style*=vertical-rl]),h5.has-text-align-left[style*=writing-mode]:where([style*=vertical-lr]),h5.has-text-align-right[style*=writing-mode]:where([style*=vertical-rl]),h6.has-text-align-left[style*=writing-mode]:where([style*=vertical-lr]),h6.has-text-align-right[style*=writing-mode]:where([style*=vertical-rl]){rotate:180deg}.wp-block-image a{display:inline-block}.wp-block-image img{box-sizing:border-box;height:auto;max-width:100%;vertical-align:bottom}@media (prefers-reduced-motion:no-preference){.wp-block-image img.hide{visibility:hidden}.wp-block-image img.show{animation:show-content-image .4s}}.wp-block-image[style*=border-radius] img,.wp-block-image[style*=border-radius]>a{border-radius:inherit}.wp-block-image.has-custom-border img{box-sizing:border-box}.wp-block-image.aligncenter{text-align:center}.wp-block-image.alignfull a,.wp-block-image.alignwide a{width:100%}.wp-block-image.alignfull img,.wp-block-image.alignwide img{height:auto;width:100%}.wp-block-image .aligncenter,.wp-block-image .alignleft,.wp-block-image .alignright,.wp-block-image.aligncenter,.wp-block-image.alignleft,.wp-block-image.alignright{display:table}.wp-block-image .aligncenter>figcaption,.wp-block-image .alignleft>figcaption,.wp-block-image .alignright>figcaption,.wp-block-image.aligncenter>figcaption,.wp-block-image.alignleft>figcaption,.wp-block-image.alignright>figcaption{caption-side:bottom;display:table-caption}.wp-block-image .alignleft{float:left;margin:.5em 1em .5em 0}.wp-block-image .alignright{float:right;margin:.5em 0 .5em 1em}.wp-block-image .aligncenter{margin-left:auto;margin-right:auto}.wp-block-image :where(figcaption){margin-bottom:1em;margin-top:.5em}.wp-block-image.is-style-circle-mask img{border-radius:9999px}@supports ((-webkit-mask-image:none) or (mask-image:none)) or (-webkit-mask-image:none){.wp-block-image.is-style-circle-mask img{border-radius:0;-webkit-mask-image:url('data:image/svg+xml;utf8,<svg viewBox="0 0 100 100" xmlns="http://www.w3.org/2000/svg"><circle cx="50" cy="50" r="50"/></svg>');mask-image:url('data:image/svg+xml;utf8,<svg viewBox="0 0 100 100" xmlns="http://www.w3.org/2000/svg"><circle cx="50" cy="50" r="50"/></svg>');mask-mode:alpha;-webkit-mask-position:center;mask-position:center;-webkit-mask-repeat:no-repeat;mask-repeat:no-repeat;-webkit-mask-size:contain;mask-size:contain}}:root :where(.wp-block-image.is-style-rounded img,.wp-block-image .is-style-rounded img){border-radius:9999px}.wp-block-image figure{margin:0}.wp-lightbox-container{display:flex;flex-direction:column;position:relative}.wp-lightbox-container img{cursor:zoom-in}.wp-lightbox-container img:hover+button{opacity:1}.wp-lightbox-container button{align-items:center;-webkit-backdrop-filter:blur(16px) saturate(180%);backdrop-filter:blur(16px) saturate(180%);background-color:#5a5a5a40;border:none;border-radius:4px;cursor:zoom-in;display:flex;height:20px;justify-content:center;opacity:0;padding:0;position:absolute;right:16px;text-align:center;top:16px;transition:opacity .2s ease;width:20px;z-index:100}.wp-lightbox-container button:focus-visible{outline:3px auto #5a5a5a40;outline:3px auto -webkit-focus-ring-color;outline-offset:3px}.wp-lightbox-container button:hover{cursor:pointer;opacity:1}.wp-lightbox-container button:focus{opacity:1}.wp-lightbox-container button:focus,.wp-lightbox-container button:hover,.wp-lightbox-container button:not(:hover):not(:active):not(.has-background){background-color:#5a5a5a40;border:none}.wp-lightbox-overlay{box-sizing:border-box;cursor:zoom-out;height:100vh;left:0;overflow:hidden;position:fixed;top:0;visibility:hidden;width:100%;z-index:100000}.wp-lightbox-overlay .close-button{align-items:center;cursor:pointer;display:flex;justify-content:center;min-height:40px;min-width:40px;padding:0;position:absolute;right:calc(env(safe-area-inset-right) + 16px);top:calc(env(safe-area-inset-top) + 16px);z-index:5000000}.wp-lightbox-overlay .close-button:focus,.wp-lightbox-overlay .close-button:hover,.wp-lightbox-overlay .close-button:not(:hover):not(:active):not(.has-background){background:none;border:none}.wp-lightbox-overlay .lightbox-image-container{height:var(--wp--lightbox-container-height);left:50%;overflow:hidden;position:absolute;top:50%;transform:translate(-50%,-50%);transform-origin:top left;width:var(--wp--lightbox-container-width);z-index:9999999999}.wp-lightbox-overlay .wp-block-image{align-items:center;box-sizing:border-box;display:flex;height:100%;justify-content:center;margin:0;position:relative;transform-origin:0 0;width:100%;z-index:3000000}.wp-lightbox-overlay .wp-block-image img{height:var(--wp--lightbox-image-height);min-height:var(--wp--lightbox-image-height);min-width:var(--wp--lightbox-image-width);width:var(--wp--lightbox-image-width)}.wp-lightbox-overlay .wp-block-image figcaption{display:none}.wp-lightbox-overlay button{background:none;border:none}.wp-lightbox-overlay .scrim{background-color:#fff;height:100%;opacity:.9;position:absolute;width:100%;z-index:2000000}.wp-lightbox-overlay.active{animation:turn-on-visibility .25s both;visibility:visible}.wp-lightbox-overlay.active img{animation:turn-on-visibility .35s both}.wp-lightbox-overlay.show-closing-animation:not(.active){animation:turn-off-visibility .35s both}.wp-lightbox-overlay.show-closing-animation:not(.active) img{animation:turn-off-visibility .25s both}@media (prefers-reduced-motion:no-preference){.wp-lightbox-overlay.zoom.active{animation:none;opacity:1;visibility:visible}.wp-lightbox-overlay.zoom.active .lightbox-image-container{animation:lightbox-zoom-in .4s}.wp-lightbox-overlay.zoom.active .lightbox-image-container img{animation:none}.wp-lightbox-overlay.zoom.active .scrim{animation:turn-on-visibility .4s forwards}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active){animation:none}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active) .lightbox-image-container{animation:lightbox-zoom-out .4s}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active) .lightbox-image-container img{animation:none}.wp-lightbox-overlay.zoom.show-closing-animation:not(.active) .scrim{animation:turn-off-visibility .4s forwards}}@keyframes show-content-image{0%{visibility:hidden}99%{visibility:hidden}to{visibility:visible}}@keyframes turn-on-visibility{0%{opacity:0}to{opacity:1}}@keyframes turn-off-visibility{0%{opacity:1;visibility:visible}99%{opacity:0;visibility:visible}to{opacity:0;visibility:hidden}}@keyframes lightbox-zoom-in{0%{transform:translate(calc((-100vw + var(--wp--lightbox-scrollbar-width))/2 + var(--wp--lightbox-initial-left-position)),calc(-50vh + var(--wp--lightbox-initial-top-position))) scale(var(--wp--lightbox-scale))}to{transform:translate(-50%,-50%) scale(1)}}@keyframes lightbox-zoom-out{0%{transform:translate(-50%,-50%) scale(1);visibility:visible}99%{visibility:visible}to{transform:translate(calc((-100vw + var(--wp--lightbox-scrollbar-width))/2 + var(--wp--lightbox-initial-left-position)),calc(-50vh + var(--wp--lightbox-initial-top-position))) scale(var(--wp--lightbox-scale));visibility:hidden}}ol.wp-block-latest-comments{box-sizing:border-box;margin-left:0}:where(.wp-block-latest-comments:not([style*=line-height] .wp-block-latest-comments__comment)){line-height:1.1}:where(.wp-block-latest-comments:not([style*=line-height] .wp-block-latest-comments__comment-excerpt p)){line-height:1.8}.has-dates :where(.wp-block-latest-comments:not([style*=line-height])),.has-excerpts :where(.wp-block-latest-comments:not([style*=line-height])){line-height:1.5}.wp-block-latest-comments .wp-block-latest-comments{padding-left:0}.wp-block-latest-comments__comment{list-style:none;margin-bottom:1em}.has-avatars .wp-block-latest-comments__comment{list-style:none;min-height:2.25em}.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-excerpt,.has-avatars .wp-block-latest-comments__comment .wp-block-latest-comments__comment-meta{margin-left:3.25em}.wp-block-latest-comments__comment-excerpt p{font-size:.875em;margin:.36em 0 1.4em}.wp-block-latest-comments__comment-date{display:block;font-size:.75em}.wp-block-latest-comments .avatar,.wp-block-latest-comments__comment-avatar{border-radius:1.5em;display:block;float:left;height:2.5em;margin-right:.75em;width:2.5em}.wp-block-latest-comments[class*=-font-size] a,.wp-block-latest-comments[style*=font-size] a{font-size:inherit}.wp-block-latest-posts{box-sizing:border-box}.wp-block-latest-posts.alignleft{margin-right:2em}.wp-block-latest-posts.alignright{margin-left:2em}.wp-block-latest-posts.wp-block-latest-posts__list{list-style:none}.wp-block-latest-posts.wp-block-latest-posts__list li{clear:both;overflow-wrap:break-word}.wp-block-latest-posts.is-grid{display:flex;flex-wrap:wrap}.wp-block-latest-posts.is-grid li{margin:0 1.25em 1.25em 0;width:100%}@media (min-width:600px){.wp-block-latest-posts.columns-2 li{width:calc(50% - .625em)}.wp-block-latest-posts.columns-2 li:nth-child(2n){margin-right:0}.wp-block-latest-posts.columns-3 li{width:calc(33.33333% - .83333em)}.wp-block-latest-posts.columns-3 li:nth-child(3n){margin-right:0}.wp-block-latest-posts.columns-4 li{width:calc(25% - .9375em)}.wp-block-latest-posts.columns-4 li:nth-child(4n){margin-right:0}.wp-block-latest-posts.columns-5 li{width:calc(20% - 1em)}.wp-block-latest-posts.columns-5 li:nth-child(5n){margin-right:0}.wp-block-latest-posts.columns-6 li{width:calc(16.66667% - 1.04167em)}.wp-block-latest-posts.columns-6 li:nth-child(6n){margin-right:0}}:root :where(.wp-block-latest-posts.is-grid){padding:0}:root :where(.wp-block-latest-posts.wp-block-latest-posts__list){padding-left:0}.wp-block-latest-posts__post-author,.wp-block-latest-posts__post-date{display:block;font-size:.8125em}.wp-block-latest-posts__post-excerpt{margin-bottom:1em;margin-top:.5em}.wp-block-latest-posts__featured-image a{display:inline-block}.wp-block-latest-posts__featured-image img{height:auto;max-width:100%;width:auto}.wp-block-latest-posts__featured-image.alignleft{float:left;margin-right:1em}.wp-block-latest-posts__featured-image.alignright{float:right;margin-left:1em}.wp-block-latest-posts__featured-image.aligncenter{margin-bottom:1em;text-align:center}ol,ul{box-sizing:border-box}:root :where(.wp-block-list.has-background){padding:1.25em 2.375em}.wp-block-loginout,.wp-block-media-text{box-sizing:border-box}.wp-block-media-text{ /*!rtl:begin:ignore*/direction:ltr; /*!rtl:end:ignore*/display:grid;grid-template-columns:50% 1fr;grid-template-rows:auto}.wp-block-media-text.has-media-on-the-right{grid-template-columns:1fr 50%}.wp-block-media-text.is-vertically-aligned-top>.wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-top>.wp-block-media-text__media{align-self:start}.wp-block-media-text.is-vertically-aligned-center>.wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-center>.wp-block-media-text__media,.wp-block-media-text>.wp-block-media-text__content,.wp-block-media-text>.wp-block-media-text__media{align-self:center}.wp-block-media-text.is-vertically-aligned-bottom>.wp-block-media-text__content,.wp-block-media-text.is-vertically-aligned-bottom>.wp-block-media-text__media{align-self:end}.wp-block-media-text>.wp-block-media-text__media{ /*!rtl:begin:ignore*/grid-column:1;grid-row:1; /*!rtl:end:ignore*/margin:0}.wp-block-media-text>.wp-block-media-text__content{direction:ltr; /*!rtl:begin:ignore*/grid-column:2;grid-row:1; /*!rtl:end:ignore*/padding:0 8%;word-break:break-word}.wp-block-media-text.has-media-on-the-right>.wp-block-media-text__media{ /*!rtl:begin:ignore*/grid-column:2;grid-row:1 /*!rtl:end:ignore*/}.wp-block-media-text.has-media-on-the-right>.wp-block-media-text__content{ /*!rtl:begin:ignore*/grid-column:1;grid-row:1 /*!rtl:end:ignore*/}.wp-block-media-text__media a{display:inline-block}.wp-block-media-text__media img,.wp-block-media-text__media video{height:auto;max-width:unset;vertical-align:middle;width:100%}.wp-block-media-text.is-image-fill>.wp-block-media-text__media{background-size:cover;height:100%;min-height:250px}.wp-block-media-text.is-image-fill>.wp-block-media-text__media>a{display:block;height:100%}.wp-block-media-text.is-image-fill>.wp-block-media-text__media img{height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px;clip:rect(0,0,0,0);border:0}.wp-block-media-text.is-image-fill-element>.wp-block-media-text__media{height:100%;min-height:250px;position:relative}.wp-block-media-text.is-image-fill-element>.wp-block-media-text__media>a{display:block;height:100%}.wp-block-media-text.is-image-fill-element>.wp-block-media-text__media img{height:100%;object-fit:cover;position:absolute;width:100%}@media (max-width:600px){.wp-block-media-text.is-stacked-on-mobile{grid-template-columns:100%!important}.wp-block-media-text.is-stacked-on-mobile>.wp-block-media-text__media{grid-column:1;grid-row:1}.wp-block-media-text.is-stacked-on-mobile>.wp-block-media-text__content{grid-column:1;grid-row:2}}.wp-block-navigation{position:relative;--navigation-layout-justification-setting:flex-start;--navigation-layout-direction:row;--navigation-layout-wrap:wrap;--navigation-layout-justify:flex-start;--navigation-layout-align:center}.wp-block-navigation ul{margin-bottom:0;margin-left:0;margin-top:0;padding-left:0}.wp-block-navigation ul,.wp-block-navigation ul li{list-style:none;padding:0}.wp-block-navigation .wp-block-navigation-item{align-items:center;display:flex;position:relative}.wp-block-navigation .wp-block-navigation-item .wp-block-navigation__submenu-container:empty{display:none}.wp-block-navigation .wp-block-navigation-item__content{display:block}.wp-block-navigation .wp-block-navigation-item__content.wp-block-navigation-item__content{color:inherit}.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content,.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content:active,.wp-block-navigation.has-text-decoration-underline .wp-block-navigation-item__content:focus{text-decoration:underline}.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content,.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content:active,.wp-block-navigation.has-text-decoration-line-through .wp-block-navigation-item__content:focus{text-decoration:line-through}.wp-block-navigation :where(a),.wp-block-navigation :where(a:active),.wp-block-navigation :where(a:focus){text-decoration:none}.wp-block-navigation .wp-block-navigation__submenu-icon{align-self:center;background-color:inherit;border:none;color:currentColor;display:inline-block;font-size:inherit;height:.6em;line-height:0;margin-left:.25em;padding:0;width:.6em}.wp-block-navigation .wp-block-navigation__submenu-icon svg{display:inline-block;stroke:currentColor;height:inherit;margin-top:.075em;width:inherit}.wp-block-navigation.is-vertical{--navigation-layout-direction:column;--navigation-layout-justify:initial;--navigation-layout-align:flex-start}.wp-block-navigation.no-wrap{--navigation-layout-wrap:nowrap}.wp-block-navigation.items-justified-center{--navigation-layout-justification-setting:center;--navigation-layout-justify:center}.wp-block-navigation.items-justified-center.is-vertical{--navigation-layout-align:center}.wp-block-navigation.items-justified-right{--navigation-layout-justification-setting:flex-end;--navigation-layout-justify:flex-end}.wp-block-navigation.items-justified-right.is-vertical{--navigation-layout-align:flex-end}.wp-block-navigation.items-justified-space-between{--navigation-layout-justification-setting:space-between;--navigation-layout-justify:space-between}.wp-block-navigation .has-child .wp-block-navigation__submenu-container{align-items:normal;background-color:inherit;color:inherit;display:flex;flex-direction:column;height:0;left:-1px;opacity:0;overflow:hidden;position:absolute;top:100%;transition:opacity .1s linear;visibility:hidden;width:0;z-index:2}.wp-block-navigation .has-child .wp-block-navigation__submenu-container>.wp-block-navigation-item>.wp-block-navigation-item__content{display:flex;flex-grow:1}.wp-block-navigation .has-child .wp-block-navigation__submenu-container>.wp-block-navigation-item>.wp-block-navigation-item__content .wp-block-navigation__submenu-icon{margin-left:auto;margin-right:0}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation-item__content{margin:0}@media (min-width:782px){.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:100%;top:-1px}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container:before{background:#0000;content:"";display:block;height:100%;position:absolute;right:100%;width:.5em}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-icon{margin-right:.25em}.wp-block-navigation .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-icon svg{transform:rotate(-90deg)}}.wp-block-navigation .has-child .wp-block-navigation-submenu__toggle[aria-expanded=true]~.wp-block-navigation__submenu-container,.wp-block-navigation .has-child:not(.open-on-click):hover>.wp-block-navigation__submenu-container,.wp-block-navigation .has-child:not(.open-on-click):not(.open-on-hover-click):focus-within>.wp-block-navigation__submenu-container{height:auto;min-width:200px;opacity:1;overflow:visible;visibility:visible;width:auto}.wp-block-navigation.has-background .has-child .wp-block-navigation__submenu-container{left:0;top:100%}@media (min-width:782px){.wp-block-navigation.has-background .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:100%;top:0}}.wp-block-navigation-submenu{display:flex;position:relative}.wp-block-navigation-submenu .wp-block-navigation__submenu-icon svg{stroke:currentColor}button.wp-block-navigation-item__content{background-color:initial;border:none;color:currentColor;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-align:left;text-transform:inherit}.wp-block-navigation-submenu__toggle{cursor:pointer}.wp-block-navigation-item.open-on-click .wp-block-navigation-submenu__toggle{padding-left:0;padding-right:.85em}.wp-block-navigation-item.open-on-click .wp-block-navigation-submenu__toggle+.wp-block-navigation__submenu-icon{margin-left:-.6em;pointer-events:none}.wp-block-navigation-item.open-on-click button.wp-block-navigation-item__content:not(.wp-block-navigation-submenu__toggle){padding:0}.wp-block-navigation .wp-block-page-list,.wp-block-navigation__container,.wp-block-navigation__responsive-close,.wp-block-navigation__responsive-container,.wp-block-navigation__responsive-container-content,.wp-block-navigation__responsive-dialog{gap:inherit}:where(.wp-block-navigation.has-background .wp-block-navigation-item a:not(.wp-element-button)),:where(.wp-block-navigation.has-background .wp-block-navigation-submenu a:not(.wp-element-button)){padding:.5em 1em}:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-item a:not(.wp-element-button)),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-submenu a:not(.wp-element-button)),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-navigation-submenu button.wp-block-navigation-item__content),:where(.wp-block-navigation .wp-block-navigation__submenu-container .wp-block-pages-list__item button.wp-block-navigation-item__content){padding:.5em 1em}.wp-block-navigation.items-justified-right .wp-block-navigation__container .has-child .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-right .wp-block-page-list>.has-child .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between .wp-block-page-list>.has-child:last-child .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between>.wp-block-navigation__container>.has-child:last-child .wp-block-navigation__submenu-container{left:auto;right:0}.wp-block-navigation.items-justified-right .wp-block-navigation__container .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-right .wp-block-page-list>.has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between .wp-block-page-list>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between>.wp-block-navigation__container>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:-1px;right:-1px}@media (min-width:782px){.wp-block-navigation.items-justified-right .wp-block-navigation__container .has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-right .wp-block-page-list>.has-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between .wp-block-page-list>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container,.wp-block-navigation.items-justified-space-between>.wp-block-navigation__container>.has-child:last-child .wp-block-navigation__submenu-container .wp-block-navigation__submenu-container{left:auto;right:100%}}.wp-block-navigation:not(.has-background) .wp-block-navigation__submenu-container{background-color:#fff;border:1px solid #00000026}.wp-block-navigation.has-background .wp-block-navigation__submenu-container{background-color:inherit}.wp-block-navigation:not(.has-text-color) .wp-block-navigation__submenu-container{color:#000}.wp-block-navigation__container{align-items:var(--navigation-layout-align,initial);display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial);list-style:none;margin:0;padding-left:0}.wp-block-navigation__container .is-responsive{display:none}.wp-block-navigation__container:only-child,.wp-block-page-list:only-child{flex-grow:1}@keyframes overlay-menu__fade-in-animation{0%{opacity:0;transform:translateY(.5em)}to{opacity:1;transform:translateY(0)}}.wp-block-navigation__responsive-container{bottom:0;display:none;left:0;position:fixed;right:0;top:0}.wp-block-navigation__responsive-container :where(.wp-block-navigation-item a){color:inherit}.wp-block-navigation__responsive-container .wp-block-navigation__responsive-container-content{align-items:var(--navigation-layout-align,initial);display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial)}.wp-block-navigation__responsive-container:not(.is-menu-open.is-menu-open){background-color:inherit!important;color:inherit!important}.wp-block-navigation__responsive-container.is-menu-open{animation:overlay-menu__fade-in-animation .1s ease-out;animation-fill-mode:forwards;background-color:inherit;display:flex;flex-direction:column;overflow:auto;padding:clamp(1rem,var(--wp--style--root--padding-top),20rem) clamp(1rem,var(--wp--style--root--padding-right),20rem) clamp(1rem,var(--wp--style--root--padding-bottom),20rem) clamp(1rem,var(--wp--style--root--padding-left),20em);z-index:100000}@media (prefers-reduced-motion:reduce){.wp-block-navigation__responsive-container.is-menu-open{animation-delay:0s;animation-duration:1ms}}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content{align-items:var(--navigation-layout-justification-setting,inherit);display:flex;flex-direction:column;flex-wrap:nowrap;overflow:visible;padding-top:calc(2rem + 24px)}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-page-list{justify-content:flex-start}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-icon{display:none}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .has-child .wp-block-navigation__submenu-container{border:none;height:auto;min-width:200px;opacity:1;overflow:initial;padding-left:2rem;padding-right:2rem;position:static;visibility:visible;width:auto}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-container{gap:inherit}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__submenu-container{padding-top:var(--wp--style--block-gap,2em)}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation-item__content{padding:0}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation-item,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__responsive-container-content .wp-block-page-list{align-items:var(--navigation-layout-justification-setting,initial);display:flex;flex-direction:column}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation-item,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation-item .wp-block-navigation__submenu-container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__container,.wp-block-navigation__responsive-container.is-menu-open .wp-block-page-list{background:#0000!important;color:inherit!important}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container{left:auto;right:auto}@media (min-width:600px){.wp-block-navigation__responsive-container:not(.hidden-by-default):not(.is-menu-open){background-color:inherit;display:block;position:relative;width:100%;z-index:auto}.wp-block-navigation__responsive-container:not(.hidden-by-default):not(.is-menu-open) .wp-block-navigation__responsive-container-close{display:none}.wp-block-navigation__responsive-container.is-menu-open .wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container.wp-block-navigation__submenu-container{left:0}}.wp-block-navigation:not(.has-background) .wp-block-navigation__responsive-container.is-menu-open{background-color:#fff}.wp-block-navigation:not(.has-text-color) .wp-block-navigation__responsive-container.is-menu-open{color:#000}.wp-block-navigation__toggle_button_label{font-size:1rem;font-weight:700}.wp-block-navigation__responsive-container-close,.wp-block-navigation__responsive-container-open{background:#0000;border:none;color:currentColor;cursor:pointer;margin:0;padding:0;text-transform:inherit;vertical-align:middle}.wp-block-navigation__responsive-container-close svg,.wp-block-navigation__responsive-container-open svg{fill:currentColor;display:block;height:24px;pointer-events:none;width:24px}.wp-block-navigation__responsive-container-open{display:flex}.wp-block-navigation__responsive-container-open.wp-block-navigation__responsive-container-open.wp-block-navigation__responsive-container-open{font-family:inherit;font-size:inherit;font-weight:inherit}@media (min-width:600px){.wp-block-navigation__responsive-container-open:not(.always-shown){display:none}}.wp-block-navigation__responsive-container-close{position:absolute;right:0;top:0;z-index:2}.wp-block-navigation__responsive-container-close.wp-block-navigation__responsive-container-close.wp-block-navigation__responsive-container-close{font-family:inherit;font-size:inherit;font-weight:inherit}.wp-block-navigation__responsive-close{width:100%}.has-modal-open .wp-block-navigation__responsive-close{margin-left:auto;margin-right:auto;max-width:var(--wp--style--global--wide-size,100%)}.wp-block-navigation__responsive-close:focus{outline:none}.is-menu-open .wp-block-navigation__responsive-close,.is-menu-open .wp-block-navigation__responsive-container-content,.is-menu-open .wp-block-navigation__responsive-dialog{box-sizing:border-box}.wp-block-navigation__responsive-dialog{position:relative}.has-modal-open .admin-bar .is-menu-open .wp-block-navigation__responsive-dialog{margin-top:46px}@media (min-width:782px){.has-modal-open .admin-bar .is-menu-open .wp-block-navigation__responsive-dialog{margin-top:32px}}html.has-modal-open{overflow:hidden}.wp-block-navigation .wp-block-navigation-item__label{overflow-wrap:break-word}.wp-block-navigation .wp-block-navigation-item__description{display:none}.link-ui-tools{border-top:1px solid #f0f0f0;padding:8px}.link-ui-block-inserter{padding-top:8px}.link-ui-block-inserter__back{margin-left:8px;text-transform:uppercase}.wp-block-navigation .wp-block-page-list{align-items:var(--navigation-layout-align,initial);background-color:inherit;display:flex;flex-direction:var(--navigation-layout-direction,initial);flex-wrap:var(--navigation-layout-wrap,wrap);justify-content:var(--navigation-layout-justify,initial)}.wp-block-navigation .wp-block-navigation-item{background-color:inherit}.is-small-text{font-size:.875em}.is-regular-text{font-size:1em}.is-large-text{font-size:2.25em}.is-larger-text{font-size:3em}.has-drop-cap:not(:focus):first-letter{float:left;font-size:8.4em;font-style:normal;font-weight:100;line-height:.68;margin:.05em .1em 0 0;text-transform:uppercase}body.rtl .has-drop-cap:not(:focus):first-letter{float:none;margin-left:.1em}p.has-drop-cap.has-background{overflow:hidden}:root :where(p.has-background){padding:1.25em 2.375em}:where(p.has-text-color:not(.has-link-color)) a{color:inherit}p.has-text-align-left[style*="writing-mode:vertical-lr"],p.has-text-align-right[style*="writing-mode:vertical-rl"]{rotate:180deg}.wp-block-post-author{box-sizing:border-box;display:flex;flex-wrap:wrap}.wp-block-post-author__byline{font-size:.5em;margin-bottom:0;margin-top:0;width:100%}.wp-block-post-author__avatar{margin-right:1em}.wp-block-post-author__bio{font-size:.7em;margin-bottom:.7em}.wp-block-post-author__content{flex-basis:0;flex-grow:1}.wp-block-post-author__name{margin:0}.wp-block-post-author-biography{box-sizing:border-box}:where(.wp-block-post-comments-form) input:not([type=submit]),:where(.wp-block-post-comments-form) textarea{border:1px solid #949494;font-family:inherit;font-size:1em}:where(.wp-block-post-comments-form) input:where(:not([type=submit]):not([type=checkbox])),:where(.wp-block-post-comments-form) textarea{padding:calc(.667em + 2px)}.wp-block-post-comments-form{box-sizing:border-box}.wp-block-post-comments-form[style*=font-weight] :where(.comment-reply-title){font-weight:inherit}.wp-block-post-comments-form[style*=font-family] :where(.comment-reply-title){font-family:inherit}.wp-block-post-comments-form[class*=-font-size] :where(.comment-reply-title),.wp-block-post-comments-form[style*=font-size] :where(.comment-reply-title){font-size:inherit}.wp-block-post-comments-form[style*=line-height] :where(.comment-reply-title){line-height:inherit}.wp-block-post-comments-form[style*=font-style] :where(.comment-reply-title){font-style:inherit}.wp-block-post-comments-form[style*=letter-spacing] :where(.comment-reply-title){letter-spacing:inherit}.wp-block-post-comments-form :where(input[type=submit]){box-shadow:none;cursor:pointer;display:inline-block;overflow-wrap:break-word;text-align:center}.wp-block-post-comments-form .comment-form input:not([type=submit]):not([type=checkbox]):not([type=hidden]),.wp-block-post-comments-form .comment-form textarea{box-sizing:border-box;display:block;width:100%}.wp-block-post-comments-form .comment-form-author label,.wp-block-post-comments-form .comment-form-email label,.wp-block-post-comments-form .comment-form-url label{display:block;margin-bottom:.25em}.wp-block-post-comments-form .comment-form-cookies-consent{display:flex;gap:.25em}.wp-block-post-comments-form .comment-form-cookies-consent #wp-comment-cookies-consent{margin-top:.35em}.wp-block-post-comments-form .comment-reply-title{margin-bottom:0}.wp-block-post-comments-form .comment-reply-title :where(small){font-size:var(--wp--preset--font-size--medium,smaller);margin-left:.5em}.wp-block-post-content{display:flow-root}.wp-block-post-date{box-sizing:border-box}:where(.wp-block-post-excerpt){box-sizing:border-box;margin-bottom:var(--wp--style--block-gap);margin-top:var(--wp--style--block-gap)}.wp-block-post-excerpt__excerpt{margin-bottom:0;margin-top:0}.wp-block-post-excerpt__more-text{margin-bottom:0;margin-top:var(--wp--style--block-gap)}.wp-block-post-excerpt__more-link{display:inline-block}.wp-block-post-featured-image{margin-left:0;margin-right:0}.wp-block-post-featured-image a{display:block;height:100%}.wp-block-post-featured-image :where(img){box-sizing:border-box;height:auto;max-width:100%;vertical-align:bottom;width:100%}.wp-block-post-featured-image.alignfull img,.wp-block-post-featured-image.alignwide img{width:100%}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim{background-color:#000;inset:0;position:absolute}.wp-block-post-featured-image{position:relative}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-gradient{background-color:initial}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-0{opacity:0}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-10{opacity:.1}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-20{opacity:.2}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-30{opacity:.3}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-40{opacity:.4}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-50{opacity:.5}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-60{opacity:.6}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-70{opacity:.7}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-80{opacity:.8}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-90{opacity:.9}.wp-block-post-featured-image .wp-block-post-featured-image__overlay.has-background-dim-100{opacity:1}.wp-block-post-featured-image:where(.alignleft,.alignright){width:100%}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-previous{display:inline-block;margin-right:1ch}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-previous:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-next{display:inline-block;margin-left:1ch}.wp-block-post-navigation-link .wp-block-post-navigation-link__arrow-next:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-post-navigation-link.has-text-align-left[style*="writing-mode: vertical-lr"],.wp-block-post-navigation-link.has-text-align-right[style*="writing-mode: vertical-rl"]{rotate:180deg}.wp-block-post-terms{box-sizing:border-box}.wp-block-post-terms .wp-block-post-terms__separator{white-space:pre-wrap}.wp-block-post-time-to-read,.wp-block-post-title{box-sizing:border-box}.wp-block-post-title{word-break:break-word}.wp-block-post-title :where(a){display:inline-block;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-decoration:inherit}.wp-block-post-author-name{box-sizing:border-box}.wp-block-preformatted{box-sizing:border-box;white-space:pre-wrap}:where(.wp-block-preformatted.has-background){padding:1.25em 2.375em}.wp-block-pullquote{box-sizing:border-box;margin:0 0 1em;overflow-wrap:break-word;padding:4em 0;text-align:center}.wp-block-pullquote blockquote,.wp-block-pullquote cite,.wp-block-pullquote p{color:inherit}.wp-block-pullquote blockquote{margin:0}.wp-block-pullquote p{margin-top:0}.wp-block-pullquote p:last-child{margin-bottom:0}.wp-block-pullquote.alignleft,.wp-block-pullquote.alignright{max-width:420px}.wp-block-pullquote cite,.wp-block-pullquote footer{position:relative}.wp-block-pullquote .has-text-color a{color:inherit}.wp-block-pullquote.has-text-align-left blockquote{text-align:left}.wp-block-pullquote.has-text-align-right blockquote{text-align:right}.wp-block-pullquote.is-style-solid-color{border:none}.wp-block-pullquote.is-style-solid-color blockquote{margin-left:auto;margin-right:auto;max-width:60%}.wp-block-pullquote.is-style-solid-color blockquote p{font-size:2em;margin-bottom:0;margin-top:0}.wp-block-pullquote.is-style-solid-color blockquote cite{font-style:normal;text-transform:none}.wp-block-pullquote cite{color:inherit}.wp-block-post-template{list-style:none;margin-bottom:0;margin-top:0;max-width:100%;padding:0}.wp-block-post-template.is-flex-container{display:flex;flex-direction:row;flex-wrap:wrap;gap:1.25em}.wp-block-post-template.is-flex-container>li{margin:0;width:100%}@media (min-width:600px){.wp-block-post-template.is-flex-container.is-flex-container.columns-2>li{width:calc(50% - .625em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-3>li{width:calc(33.33333% - .83333em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-4>li{width:calc(25% - .9375em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-5>li{width:calc(20% - 1em)}.wp-block-post-template.is-flex-container.is-flex-container.columns-6>li{width:calc(16.66667% - 1.04167em)}}@media (max-width:600px){.wp-block-post-template-is-layout-grid.wp-block-post-template-is-layout-grid.wp-block-post-template-is-layout-grid.wp-block-post-template-is-layout-grid{grid-template-columns:1fr}}.wp-block-post-template-is-layout-constrained>li>.alignright,.wp-block-post-template-is-layout-flow>li>.alignright{float:right;margin-inline-end:0;margin-inline-start:2em}.wp-block-post-template-is-layout-constrained>li>.alignleft,.wp-block-post-template-is-layout-flow>li>.alignleft{float:left;margin-inline-end:2em;margin-inline-start:0}.wp-block-post-template-is-layout-constrained>li>.aligncenter,.wp-block-post-template-is-layout-flow>li>.aligncenter{margin-inline-end:auto;margin-inline-start:auto}.wp-block-query-pagination.is-content-justification-space-between>.wp-block-query-pagination-next:last-of-type{margin-inline-start:auto}.wp-block-query-pagination.is-content-justification-space-between>.wp-block-query-pagination-previous:first-child{margin-inline-end:auto}.wp-block-query-pagination .wp-block-query-pagination-previous-arrow{display:inline-block;margin-right:1ch}.wp-block-query-pagination .wp-block-query-pagination-previous-arrow:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-query-pagination .wp-block-query-pagination-next-arrow{display:inline-block;margin-left:1ch}.wp-block-query-pagination .wp-block-query-pagination-next-arrow:not(.is-arrow-chevron){transform:scaleX(1)}.wp-block-query-pagination.aligncenter{justify-content:center}.wp-block-query-title,.wp-block-quote{box-sizing:border-box}.wp-block-quote{overflow-wrap:break-word}.wp-block-quote.is-large:where(:not(.is-style-plain)),.wp-block-quote.is-style-large:where(:not(.is-style-plain)){margin-bottom:1em;padding:0 1em}.wp-block-quote.is-large:where(:not(.is-style-plain)) p,.wp-block-quote.is-style-large:where(:not(.is-style-plain)) p{font-size:1.5em;font-style:italic;line-height:1.6}.wp-block-quote.is-large:where(:not(.is-style-plain)) cite,.wp-block-quote.is-large:where(:not(.is-style-plain)) footer,.wp-block-quote.is-style-large:where(:not(.is-style-plain)) cite,.wp-block-quote.is-style-large:where(:not(.is-style-plain)) footer{font-size:1.125em;text-align:right}.wp-block-quote>cite{display:block}.wp-block-read-more{display:block;width:-moz-fit-content;width:fit-content}.wp-block-read-more:where(:not([style*=text-decoration])){text-decoration:none}.wp-block-read-more:where(:not([style*=text-decoration])):active,.wp-block-read-more:where(:not([style*=text-decoration])):focus{text-decoration:none}ul.wp-block-rss{list-style:none;padding:0}ul.wp-block-rss.wp-block-rss{box-sizing:border-box}ul.wp-block-rss.alignleft{margin-right:2em}ul.wp-block-rss.alignright{margin-left:2em}ul.wp-block-rss.is-grid{display:flex;flex-wrap:wrap;list-style:none;padding:0}ul.wp-block-rss.is-grid li{margin:0 1em 1em 0;width:100%}@media (min-width:600px){ul.wp-block-rss.columns-2 li{width:calc(50% - 1em)}ul.wp-block-rss.columns-3 li{width:calc(33.33333% - 1em)}ul.wp-block-rss.columns-4 li{width:calc(25% - 1em)}ul.wp-block-rss.columns-5 li{width:calc(20% - 1em)}ul.wp-block-rss.columns-6 li{width:calc(16.66667% - 1em)}}.wp-block-rss__item-author,.wp-block-rss__item-publish-date{display:block;font-size:.8125em}.wp-block-search__button{margin-left:10px;word-break:normal}.wp-block-search__button.has-icon{line-height:0}.wp-block-search__button svg{height:1.25em;min-height:24px;min-width:24px;width:1.25em;fill:currentColor;vertical-align:text-bottom}:where(.wp-block-search__button){border:1px solid #ccc;padding:6px 10px}.wp-block-search__inside-wrapper{display:flex;flex:auto;flex-wrap:nowrap;max-width:100%}.wp-block-search__label{width:100%}.wp-block-search__input{appearance:none;border:1px solid #949494;flex-grow:1;margin-left:0;margin-right:0;min-width:3rem;padding:8px;text-decoration:unset!important}.wp-block-search.wp-block-search__button-only .wp-block-search__button{flex-shrink:0;margin-left:0;max-width:100%}.wp-block-search.wp-block-search__button-only .wp-block-search__button[aria-expanded=true]{max-width:calc(100% - 100px)}.wp-block-search.wp-block-search__button-only .wp-block-search__inside-wrapper{min-width:0!important;transition-property:width}.wp-block-search.wp-block-search__button-only .wp-block-search__input{flex-basis:100%;transition-duration:.3s}.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden,.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden .wp-block-search__inside-wrapper{overflow:hidden}.wp-block-search.wp-block-search__button-only.wp-block-search__searchfield-hidden .wp-block-search__input{border-left-width:0!important;border-right-width:0!important;flex-basis:0;flex-grow:0;margin:0;min-width:0!important;padding-left:0!important;padding-right:0!important;width:0!important}:where(.wp-block-search__input){font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-transform:inherit}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper){border:1px solid #949494;box-sizing:border-box;padding:4px}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper) .wp-block-search__input{border:none;border-radius:0;padding:0 4px}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper) .wp-block-search__input:focus{outline:none}:where(.wp-block-search__button-inside .wp-block-search__inside-wrapper) :where(.wp-block-search__button){padding:4px 8px}.wp-block-search.aligncenter .wp-block-search__inside-wrapper{margin:auto}.wp-block[data-align=right] .wp-block-search.wp-block-search__button-only .wp-block-search__inside-wrapper{float:right}.wp-block-separator{border:none;border-top:2px solid}:root :where(.wp-block-separator.is-style-dots){height:auto;line-height:1;text-align:center}:root :where(.wp-block-separator.is-style-dots):before{color:currentColor;content:"···";font-family:serif;font-size:1.5em;letter-spacing:2em;padding-left:2em}.wp-block-separator.is-style-dots{background:none!important;border:none!important}.wp-block-site-logo{box-sizing:border-box;line-height:0}.wp-block-site-logo a{display:inline-block;line-height:0}.wp-block-site-logo.is-default-size img{height:auto;width:120px}.wp-block-site-logo img{height:auto;max-width:100%}.wp-block-site-logo a,.wp-block-site-logo img{border-radius:inherit}.wp-block-site-logo.aligncenter{margin-left:auto;margin-right:auto;text-align:center}:root :where(.wp-block-site-logo.is-style-rounded){border-radius:9999px}.wp-block-site-tagline,.wp-block-site-title{box-sizing:border-box}.wp-block-site-title :where(a){color:inherit;font-family:inherit;font-size:inherit;font-style:inherit;font-weight:inherit;letter-spacing:inherit;line-height:inherit;text-decoration:inherit}.wp-block-social-links{background:none;box-sizing:border-box;margin-left:0;padding-left:0;padding-right:0;text-indent:0}.wp-block-social-links .wp-social-link a,.wp-block-social-links .wp-social-link a:hover{border-bottom:0;box-shadow:none;text-decoration:none}.wp-block-social-links .wp-social-link svg{height:1em;width:1em}.wp-block-social-links .wp-social-link span:not(.screen-reader-text){font-size:.65em;margin-left:.5em;margin-right:.5em}.wp-block-social-links.has-small-icon-size{font-size:16px}.wp-block-social-links,.wp-block-social-links.has-normal-icon-size{font-size:24px}.wp-block-social-links.has-large-icon-size{font-size:36px}.wp-block-social-links.has-huge-icon-size{font-size:48px}.wp-block-social-links.aligncenter{display:flex;justify-content:center}.wp-block-social-links.alignright{justify-content:flex-end}.wp-block-social-link{border-radius:9999px;display:block;height:auto;transition:transform .1s ease}@media (prefers-reduced-motion:reduce){.wp-block-social-link{transition-delay:0s;transition-duration:0s}}.wp-block-social-link a{align-items:center;display:flex;line-height:0;transition:transform .1s ease}.wp-block-social-link:hover{transform:scale(1.1)}.wp-block-social-links .wp-block-social-link.wp-social-link{display:inline-block;margin:0;padding:0}.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor svg,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:active,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:hover,.wp-block-social-links .wp-block-social-link.wp-social-link .wp-block-social-link-anchor:visited{color:currentColor;fill:currentColor}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link{background-color:#f0f0f0;color:#444}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-amazon{background-color:#f90;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-bandcamp{background-color:#1ea0c3;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-behance{background-color:#0757fe;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-bluesky{background-color:#0a7aff;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-codepen{background-color:#1e1f26;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-deviantart{background-color:#02e49b;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-dribbble{background-color:#e94c89;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-dropbox{background-color:#4280ff;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-etsy{background-color:#f45800;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-facebook{background-color:#0866ff;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-fivehundredpx{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-flickr{background-color:#0461dd;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-foursquare{background-color:#e65678;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-github{background-color:#24292d;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-goodreads{background-color:#eceadd;color:#382110}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-google{background-color:#ea4434;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-gravatar{background-color:#1d4fc4;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-instagram{background-color:#f00075;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-lastfm{background-color:#e21b24;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-linkedin{background-color:#0d66c2;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-mastodon{background-color:#3288d4;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-medium{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-meetup{background-color:#f6405f;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-patreon{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-pinterest{background-color:#e60122;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-pocket{background-color:#ef4155;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-reddit{background-color:#ff4500;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-skype{background-color:#0478d7;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-snapchat{background-color:#fefc00;color:#fff;stroke:#000}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-soundcloud{background-color:#ff5600;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-spotify{background-color:#1bd760;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-telegram{background-color:#2aabee;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-threads{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-tiktok{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-tumblr{background-color:#011835;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-twitch{background-color:#6440a4;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-twitter{background-color:#1da1f2;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-vimeo{background-color:#1eb7ea;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-vk{background-color:#4680c2;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-wordpress{background-color:#3499cd;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-whatsapp{background-color:#25d366;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-x{background-color:#000;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-yelp{background-color:#d32422;color:#fff}:where(.wp-block-social-links:not(.is-style-logos-only)) .wp-social-link-youtube{background-color:red;color:#fff}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link{background:none}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link svg{height:1.25em;width:1.25em}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-amazon{color:#f90}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-bandcamp{color:#1ea0c3}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-behance{color:#0757fe}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-bluesky{color:#0a7aff}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-codepen{color:#1e1f26}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-deviantart{color:#02e49b}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-dribbble{color:#e94c89}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-dropbox{color:#4280ff}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-etsy{color:#f45800}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-facebook{color:#0866ff}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-fivehundredpx{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-flickr{color:#0461dd}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-foursquare{color:#e65678}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-github{color:#24292d}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-goodreads{color:#382110}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-google{color:#ea4434}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-gravatar{color:#1d4fc4}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-instagram{color:#f00075}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-lastfm{color:#e21b24}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-linkedin{color:#0d66c2}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-mastodon{color:#3288d4}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-medium{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-meetup{color:#f6405f}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-patreon{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-pinterest{color:#e60122}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-pocket{color:#ef4155}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-reddit{color:#ff4500}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-skype{color:#0478d7}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-snapchat{color:#fff;stroke:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-soundcloud{color:#ff5600}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-spotify{color:#1bd760}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-telegram{color:#2aabee}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-threads{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-tiktok{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-tumblr{color:#011835}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-twitch{color:#6440a4}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-twitter{color:#1da1f2}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-vimeo{color:#1eb7ea}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-vk{color:#4680c2}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-whatsapp{color:#25d366}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-wordpress{color:#3499cd}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-x{color:#000}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-yelp{color:#d32422}:where(.wp-block-social-links.is-style-logos-only) .wp-social-link-youtube{color:red}.wp-block-social-links.is-style-pill-shape .wp-social-link{width:auto}:root :where(.wp-block-social-links .wp-social-link a){padding:.25em}:root :where(.wp-block-social-links.is-style-logos-only .wp-social-link a){padding:0}:root :where(.wp-block-social-links.is-style-pill-shape .wp-social-link a){padding-left:.66667em;padding-right:.66667em}.wp-block-social-links:not(.has-icon-color):not(.has-icon-background-color) .wp-social-link-snapchat .wp-block-social-link-label{color:#000}.wp-block-spacer{clear:both}.wp-block-tag-cloud{box-sizing:border-box}.wp-block-tag-cloud.aligncenter{justify-content:center;text-align:center}.wp-block-tag-cloud.alignfull{padding-left:1em;padding-right:1em}.wp-block-tag-cloud a{display:inline-block;margin-right:5px}.wp-block-tag-cloud span{display:inline-block;margin-left:5px;text-decoration:none}:root :where(.wp-block-tag-cloud.is-style-outline){display:flex;flex-wrap:wrap;gap:1ch}:root :where(.wp-block-tag-cloud.is-style-outline a){border:1px solid;font-size:unset!important;margin-right:0;padding:1ch 2ch;text-decoration:none!important}.wp-block-table{overflow-x:auto}.wp-block-table table{border-collapse:collapse;width:100%}.wp-block-table thead{border-bottom:3px solid}.wp-block-table tfoot{border-top:3px solid}.wp-block-table td,.wp-block-table th{border:1px solid;padding:.5em}.wp-block-table .has-fixed-layout{table-layout:fixed;width:100%}.wp-block-table .has-fixed-layout td,.wp-block-table .has-fixed-layout th{word-break:break-word}.wp-block-table.aligncenter,.wp-block-table.alignleft,.wp-block-table.alignright{display:table;width:auto}.wp-block-table.aligncenter td,.wp-block-table.aligncenter th,.wp-block-table.alignleft td,.wp-block-table.alignleft th,.wp-block-table.alignright td,.wp-block-table.alignright th{word-break:break-word}.wp-block-table .has-subtle-light-gray-background-color{background-color:#f3f4f5}.wp-block-table .has-subtle-pale-green-background-color{background-color:#e9fbe5}.wp-block-table .has-subtle-pale-blue-background-color{background-color:#e7f5fe}.wp-block-table .has-subtle-pale-pink-background-color{background-color:#fcf0ef}.wp-block-table.is-style-stripes{background-color:initial;border-bottom:1px solid #f0f0f0;border-collapse:inherit;border-spacing:0}.wp-block-table.is-style-stripes tbody tr:nth-child(odd){background-color:#f0f0f0}.wp-block-table.is-style-stripes.has-subtle-light-gray-background-color tbody tr:nth-child(odd){background-color:#f3f4f5}.wp-block-table.is-style-stripes.has-subtle-pale-green-background-color tbody tr:nth-child(odd){background-color:#e9fbe5}.wp-block-table.is-style-stripes.has-subtle-pale-blue-background-color tbody tr:nth-child(odd){background-color:#e7f5fe}.wp-block-table.is-style-stripes.has-subtle-pale-pink-background-color tbody tr:nth-child(odd){background-color:#fcf0ef}.wp-block-table.is-style-stripes td,.wp-block-table.is-style-stripes th{border-color:#0000}.wp-block-table .has-border-color td,.wp-block-table .has-border-color th,.wp-block-table .has-border-color tr,.wp-block-table .has-border-color>*{border-color:inherit}.wp-block-table table[style*=border-top-color] tr:first-child,.wp-block-table table[style*=border-top-color] tr:first-child td,.wp-block-table table[style*=border-top-color] tr:first-child th,.wp-block-table table[style*=border-top-color]>*,.wp-block-table table[style*=border-top-color]>* td,.wp-block-table table[style*=border-top-color]>* th{border-top-color:inherit}.wp-block-table table[style*=border-top-color] tr:not(:first-child){border-top-color:initial}.wp-block-table table[style*=border-right-color] td:last-child,.wp-block-table table[style*=border-right-color] th,.wp-block-table table[style*=border-right-color] tr,.wp-block-table table[style*=border-right-color]>*{border-right-color:inherit}.wp-block-table table[style*=border-bottom-color] tr:last-child,.wp-block-table table[style*=border-bottom-color] tr:last-child td,.wp-block-table table[style*=border-bottom-color] tr:last-child th,.wp-block-table table[style*=border-bottom-color]>*,.wp-block-table table[style*=border-bottom-color]>* td,.wp-block-table table[style*=border-bottom-color]>* th{border-bottom-color:inherit}.wp-block-table table[style*=border-bottom-color] tr:not(:last-child){border-bottom-color:initial}.wp-block-table table[style*=border-left-color] td:first-child,.wp-block-table table[style*=border-left-color] th,.wp-block-table table[style*=border-left-color] tr,.wp-block-table table[style*=border-left-color]>*{border-left-color:inherit}.wp-block-table table[style*=border-style] td,.wp-block-table table[style*=border-style] th,.wp-block-table table[style*=border-style] tr,.wp-block-table table[style*=border-style]>*{border-style:inherit}.wp-block-table table[style*=border-width] td,.wp-block-table table[style*=border-width] th,.wp-block-table table[style*=border-width] tr,.wp-block-table table[style*=border-width]>*{border-style:inherit;border-width:inherit}:root :where(.wp-block-table-of-contents){box-sizing:border-box}:where(.wp-block-term-description){box-sizing:border-box;margin-bottom:var(--wp--style--block-gap);margin-top:var(--wp--style--block-gap)}.wp-block-term-description p{margin-bottom:0;margin-top:0}.wp-block-text-columns,.wp-block-text-columns.aligncenter{display:flex}.wp-block-text-columns .wp-block-column{margin:0 1em;padding:0}.wp-block-text-columns .wp-block-column:first-child{margin-left:0}.wp-block-text-columns .wp-block-column:last-child{margin-right:0}.wp-block-text-columns.columns-2 .wp-block-column{width:50%}.wp-block-text-columns.columns-3 .wp-block-column{width:33.33333%}.wp-block-text-columns.columns-4 .wp-block-column{width:25%}pre.wp-block-verse{overflow:auto;white-space:pre-wrap}:where(pre.wp-block-verse){font-family:inherit}.wp-block-video{box-sizing:border-box}.wp-block-video video{vertical-align:middle;width:100%}@supports (position:sticky){.wp-block-video [poster]{object-fit:cover}}.wp-block-video.aligncenter{text-align:center}.wp-block-video :where(figcaption){margin-bottom:1em;margin-top:.5em}.editor-styles-wrapper,.entry-content{counter-reset:footnotes}a[data-fn].fn{counter-increment:footnotes;display:inline-flex;font-size:smaller;text-decoration:none;text-indent:-9999999px;vertical-align:super}a[data-fn].fn:after{content:"[" counter(footnotes) "]";float:left;text-indent:0}.wp-element-button{cursor:pointer}:root{--wp--preset--font-size--normal:16px;--wp--preset--font-size--huge:42px}:root .has-very-light-gray-background-color{background-color:#eee}:root .has-very-dark-gray-background-color{background-color:#313131}:root .has-very-light-gray-color{color:#eee}:root .has-very-dark-gray-color{color:#313131}:root .has-vivid-green-cyan-to-vivid-cyan-blue-gradient-background{background:linear-gradient(135deg,#00d084,#0693e3)}:root .has-purple-crush-gradient-background{background:linear-gradient(135deg,#34e2e4,#4721fb 50%,#ab1dfe)}:root .has-hazy-dawn-gradient-background{background:linear-gradient(135deg,#faaca8,#dad0ec)}:root .has-subdued-olive-gradient-background{background:linear-gradient(135deg,#fafae1,#67a671)}:root .has-atomic-cream-gradient-background{background:linear-gradient(135deg,#fdd79a,#004a59)}:root .has-nightshade-gradient-background{background:linear-gradient(135deg,#330968,#31cdcf)}:root .has-midnight-gradient-background{background:linear-gradient(135deg,#020381,#2874fc)}.has-regular-font-size{font-size:1em}.has-larger-font-size{font-size:2.625em}.has-normal-font-size{font-size:var(--wp--preset--font-size--normal)}.has-huge-font-size{font-size:var(--wp--preset--font-size--huge)}.has-text-align-center{text-align:center}.has-text-align-left{text-align:left}.has-text-align-right{text-align:right}#end-resizable-editor-section{display:none}.aligncenter{clear:both}.items-justified-left{justify-content:flex-start}.items-justified-center{justify-content:center}.items-justified-right{justify-content:flex-end}.items-justified-space-between{justify-content:space-between}.screen-reader-text{border:0;clip:rect(1px,1px,1px,1px);clip-path:inset(50%);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px;word-wrap:normal!important}.screen-reader-text:focus{background-color:#ddd;clip:auto!important;clip-path:none;color:#444;display:block;font-size:1em;height:auto;left:5px;line-height:normal;padding:15px 23px 14px;text-decoration:none;top:5px;width:auto;z-index:100000}html :where(.has-border-color){border-style:solid}html :where([style*=border-top-color]){border-top-style:solid}html :where([style*=border-right-color]){border-right-style:solid}html :where([style*=border-bottom-color]){border-bottom-style:solid}html :where([style*=border-left-color]){border-left-style:solid}html :where([style*=border-width]){border-style:solid}html :where([style*=border-top-width]){border-top-style:solid}html :where([style*=border-right-width]){border-right-style:solid}html :where([style*=border-bottom-width]){border-bottom-style:solid}html :where([style*=border-left-width]){border-left-style:solid}html :where(img[class*=wp-image-]){height:auto;max-width:100%}:where(figure){margin:0 0 1em}html :where(.is-position-sticky){--wp-admin--admin-bar--position-offset:var(--wp-admin--admin-bar--height,0px)}@media screen and (max-width:600px){html :where(.is-position-sticky){--wp-admin--admin-bar--position-offset:0px}} /*! This file is auto-generated */ .wp-block-button__link{color:#fff;background-color:#32373c;border-radius:9999px;box-shadow:none;text-decoration:none;padding:calc(.667em + 2px) calc(1.333em + 2px);font-size:1.125em}.wp-block-file__button{background:#32373c;color:#fff;text-decoration:none} :root{--wp--preset--aspect-ratio--square:1;--wp--preset--aspect-ratio--4-3:4/3;--wp--preset--aspect-ratio--3-4:3/4;--wp--preset--aspect-ratio--3-2:3/2;--wp--preset--aspect-ratio--2-3:2/3;--wp--preset--aspect-ratio--16-9:16/9;--wp--preset--aspect-ratio--9-16:9/16;--wp--preset--color--black:#000;--wp--preset--color--cyan-bluish-gray:#abb8c3;--wp--preset--color--white:#fff;--wp--preset--color--pale-pink:#f78da7;--wp--preset--color--vivid-red:#cf2e2e;--wp--preset--color--luminous-vivid-orange:#ff6900;--wp--preset--color--luminous-vivid-amber:#fcb900;--wp--preset--color--light-green-cyan:#7bdcb5;--wp--preset--color--vivid-green-cyan:#00d084;--wp--preset--color--pale-cyan-blue:#8ed1fc;--wp--preset--color--vivid-cyan-blue:#0693e3;--wp--preset--color--vivid-purple:#9b51e0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple:linear-gradient(135deg,rgba(6,147,227,1) 0%,#9b51e0 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan:linear-gradient(135deg,#7adcb4 0%,#00d082 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange:linear-gradient(135deg,rgba(252,185,0,1) 0%,rgba(255,105,0,1) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red:linear-gradient(135deg,rgba(255,105,0,1) 0%,#cf2e2e 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray:linear-gradient(135deg,#eee 0%,#a9b8c3 100%);--wp--preset--gradient--cool-to-warm-spectrum:linear-gradient(135deg,#4aeadc 0%,#9778d1 20%,#cf2aba 40%,#ee2c82 60%,#fb6962 80%,#fef84c 100%);--wp--preset--gradient--blush-light-purple:linear-gradient(135deg,#ffceec 0%,#9896f0 100%);--wp--preset--gradient--blush-bordeaux:linear-gradient(135deg,#fecda5 0%,#fe2d2d 50%,#6b003e 100%);--wp--preset--gradient--luminous-dusk:linear-gradient(135deg,#ffcb70 0%,#c751c0 50%,#4158d0 100%);--wp--preset--gradient--pale-ocean:linear-gradient(135deg,#fff5cb 0%,#b6e3d4 50%,#33a7b5 100%);--wp--preset--gradient--electric-grass:linear-gradient(135deg,#caf880 0%,#71ce7e 100%);--wp--preset--gradient--midnight:linear-gradient(135deg,#020381 0%,#2874fc 100%);--wp--preset--font-size--small:13px;--wp--preset--font-size--medium:20px;--wp--preset--font-size--large:36px;--wp--preset--font-size--x-large:42px;--wp--preset--spacing--20:.44rem;--wp--preset--spacing--30:.67rem;--wp--preset--spacing--40:1rem;--wp--preset--spacing--50:1.5rem;--wp--preset--spacing--60:2.25rem;--wp--preset--spacing--70:3.38rem;--wp--preset--spacing--80:5.06rem;--wp--preset--shadow--natural:6px 6px 9px rgba(0,0,0,.2);--wp--preset--shadow--deep:12px 12px 50px rgba(0,0,0,.4);--wp--preset--shadow--sharp:6px 6px 0px rgba(0,0,0,.2);--wp--preset--shadow--outlined:6px 6px 0px -3px rgba(255,255,255,1),6px 6px rgba(0,0,0,1);--wp--preset--shadow--crisp:6px 6px 0px rgba(0,0,0,1)}:where(.is-layout-flex){gap:.5em}:where(.is-layout-grid){gap:.5em}body .is-layout-flex{display:flex}.is-layout-flex{flex-wrap:wrap;align-items:center}.is-layout-flex>:is(*,div){margin:0}body .is-layout-grid{display:grid}.is-layout-grid>:is(*,div){margin:0}:where(.wp-block-columns.is-layout-flex){gap:2em}:where(.wp-block-columns.is-layout-grid){gap:2em}:where(.wp-block-post-template.is-layout-flex){gap:1.25em}:where(.wp-block-post-template.is-layout-grid){gap:1.25em}.has-black-color{color:var(--wp--preset--color--black) !important}.has-cyan-bluish-gray-color{color:var(--wp--preset--color--cyan-bluish-gray) !important}.has-white-color{color:var(--wp--preset--color--white) !important}.has-pale-pink-color{color:var(--wp--preset--color--pale-pink) !important}.has-vivid-red-color{color:var(--wp--preset--color--vivid-red) !important}.has-luminous-vivid-orange-color{color:var(--wp--preset--color--luminous-vivid-orange) !important}.has-luminous-vivid-amber-color{color:var(--wp--preset--color--luminous-vivid-amber) !important}.has-light-green-cyan-color{color:var(--wp--preset--color--light-green-cyan) !important}.has-vivid-green-cyan-color{color:var(--wp--preset--color--vivid-green-cyan) !important}.has-pale-cyan-blue-color{color:var(--wp--preset--color--pale-cyan-blue) !important}.has-vivid-cyan-blue-color{color:var(--wp--preset--color--vivid-cyan-blue) !important}.has-vivid-purple-color{color:var(--wp--preset--color--vivid-purple) !important}.has-black-background-color{background-color:var(--wp--preset--color--black) !important}.has-cyan-bluish-gray-background-color{background-color:var(--wp--preset--color--cyan-bluish-gray) !important}.has-white-background-color{background-color:var(--wp--preset--color--white) !important}.has-pale-pink-background-color{background-color:var(--wp--preset--color--pale-pink) !important}.has-vivid-red-background-color{background-color:var(--wp--preset--color--vivid-red) !important}.has-luminous-vivid-orange-background-color{background-color:var(--wp--preset--color--luminous-vivid-orange) !important}.has-luminous-vivid-amber-background-color{background-color:var(--wp--preset--color--luminous-vivid-amber) !important}.has-light-green-cyan-background-color{background-color:var(--wp--preset--color--light-green-cyan) !important}.has-vivid-green-cyan-background-color{background-color:var(--wp--preset--color--vivid-green-cyan) !important}.has-pale-cyan-blue-background-color{background-color:var(--wp--preset--color--pale-cyan-blue) !important}.has-vivid-cyan-blue-background-color{background-color:var(--wp--preset--color--vivid-cyan-blue) !important}.has-vivid-purple-background-color{background-color:var(--wp--preset--color--vivid-purple) !important}.has-black-border-color{border-color:var(--wp--preset--color--black) !important}.has-cyan-bluish-gray-border-color{border-color:var(--wp--preset--color--cyan-bluish-gray) !important}.has-white-border-color{border-color:var(--wp--preset--color--white) !important}.has-pale-pink-border-color{border-color:var(--wp--preset--color--pale-pink) !important}.has-vivid-red-border-color{border-color:var(--wp--preset--color--vivid-red) !important}.has-luminous-vivid-orange-border-color{border-color:var(--wp--preset--color--luminous-vivid-orange) !important}.has-luminous-vivid-amber-border-color{border-color:var(--wp--preset--color--luminous-vivid-amber) !important}.has-light-green-cyan-border-color{border-color:var(--wp--preset--color--light-green-cyan) !important}.has-vivid-green-cyan-border-color{border-color:var(--wp--preset--color--vivid-green-cyan) !important}.has-pale-cyan-blue-border-color{border-color:var(--wp--preset--color--pale-cyan-blue) !important}.has-vivid-cyan-blue-border-color{border-color:var(--wp--preset--color--vivid-cyan-blue) !important}.has-vivid-purple-border-color{border-color:var(--wp--preset--color--vivid-purple) !important}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background:var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background:var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background:var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important}.has-cool-to-warm-spectrum-gradient-background{background:var(--wp--preset--gradient--cool-to-warm-spectrum) !important}.has-blush-light-purple-gradient-background{background:var(--wp--preset--gradient--blush-light-purple) !important}.has-blush-bordeaux-gradient-background{background:var(--wp--preset--gradient--blush-bordeaux) !important}.has-luminous-dusk-gradient-background{background:var(--wp--preset--gradient--luminous-dusk) !important}.has-pale-ocean-gradient-background{background:var(--wp--preset--gradient--pale-ocean) !important}.has-electric-grass-gradient-background{background:var(--wp--preset--gradient--electric-grass) !important}.has-midnight-gradient-background{background:var(--wp--preset--gradient--midnight) !important}.has-small-font-size{font-size:var(--wp--preset--font-size--small) !important}.has-medium-font-size{font-size:var(--wp--preset--font-size--medium) !important}.has-large-font-size{font-size:var(--wp--preset--font-size--large) !important}.has-x-large-font-size{font-size:var(--wp--preset--font-size--x-large) !important}:where(.wp-block-post-template.is-layout-flex){gap:1.25em}:where(.wp-block-post-template.is-layout-grid){gap:1.25em}:where(.wp-block-columns.is-layout-flex){gap:2em}:where(.wp-block-columns.is-layout-grid){gap:2em}:root :where(.wp-block-pullquote){font-size:1.5em;line-height:1.6} #toc_container li,#toc_container ul{margin:0;padding:0}#toc_container.no_bullets li,#toc_container.no_bullets ul,#toc_container.no_bullets ul li,.toc_widget_list.no_bullets,.toc_widget_list.no_bullets li{background:0 0;list-style-type:none;list-style:none}#toc_container.have_bullets li{padding-left:12px}#toc_container ul ul{margin-left:1.5em}#toc_container{background:#f9f9f9;border:1px solid #aaa;padding:10px;margin-bottom:1em;width:auto;display:table;font-size:95%}#toc_container.toc_light_blue{background:#edf6ff}#toc_container.toc_white{background:#fff}#toc_container.toc_black{background:#000}#toc_container.toc_transparent{background:none transparent}#toc_container p.toc_title{text-align:center;font-weight:700;margin:0;padding:0}#toc_container.toc_black p.toc_title{color:#aaa}#toc_container span.toc_toggle{font-weight:400;font-size:90%}#toc_container p.toc_title+ul.toc_list{margin-top:1em}.toc_wrap_left{float:left;margin-right:10px}.toc_wrap_right{float:right;margin-left:10px}#toc_container a{text-decoration:none;text-shadow:none}#toc_container a:hover{text-decoration:underline}.toc_sitemap_posts_letter{font-size:1.5em;font-style:italic} .marker-y{background-image:-webkit-linear-gradient(88.4deg,#f8eba9,#f8eba9 36%,transparent 30.1%,transparent);background-image:linear-gradient(1.6deg,#f8eba9,#f8eba9 36%,transparent 30.1%,transparent)}.marker-p{background-image:-webkit-linear-gradient(88.4deg,#ffc7f6,#ffc7f6 36%,transparent 30.1%,transparent);background-image:linear-gradient(1.6deg,#ffc7f6,#ffc7f6 36%,transparent 30.1%,transparent)}.marker-w{background-image:-webkit-linear-gradient(88.4deg,#abeffe,#abeffe 36%,transparent 30.1%,transparent);background-image:linear-gradient(1.6deg,#abeffe,#abeffe 36%,transparent 30.1%,transparent)}.marker-g{background-image:-webkit-linear-gradient(88.4deg,#afffb1,#afffb1 36%,transparent 30.1%,transparent);background-image:linear-gradient(1.6deg,#afffb1,#afffb1 36%,transparent 30.1%,transparent)}.f-marker-y{background-image:-webkit-linear-gradient(transparent 80%,#f8eba9 80%);background-image:linear-gradient(transparent 80%,#f8eba9 80%)}.f-marker-p{background-image:-webkit-linear-gradient(transparent 80%,#ffc7f6 80%);background-image:linear-gradient(transparent 80%,#ffc7f6 80%)}.f-marker-w{background-image:-webkit-linear-gradient(transparent 80%,#abeffe 80%);background-image:linear-gradient(transparent 80%,#abeffe 80%)}.f-marker-g{background-image:-webkit-linear-gradient(transparent 80%,#afffb1 80%);background-image:linear-gradient(transparent 80%,#afffb1 80%)}.link-button-green{text-align:center;padding-bottom:20px}.link-button-green a{background:#5ace5f;border-radius:5px;color:#fff !important;text-align:center;border-bottom:5px solid #38bd3e;padding:12px 32px;text-decoration:none}.link-button-green a i{margin-right:10px}.link-button-green a:hover{opacity:.7}@media only screen and (max-width:767px){.link-button-green a{width:100%;display:block}}.link-button-orange{text-align:center;padding-bottom:20px}.link-button-orange a{background:#ec6a12;border-radius:5px;color:#fff !important;text-align:center;border-bottom:5px solid #d45f10;padding:12px 32px;text-decoration:none}.link-button-orange a i{margin-right:10px}.link-button-orange a:hover{opacity:.7}@media only screen and (max-width:767px){.link-button-orange a{width:100%;display:block}} .wpp-list li{overflow:hidden;float:none;clear:both;margin-bottom:1rem}.wpp-list li:last-of-type{margin-bottom:0}.wpp-thumbnail{display:inline;float:left;margin:0 1rem 0 0;border:none}.wpp-meta,.post-stats{display:block;font-size:.8em}.wpp-meta:empty,.post-stats:empty{display:none} @charset "UTF-8"; /*! sanitize.css v3.0.0 | CC0 1.0 Public Domain | github.com/10up/sanitize.css */ audio:not([controls]){display:none}button{overflow:visible;-webkit-appearance:button}details{display:block}html{-ms-overflow-style:-ms-autohiding-scrollbar;overflow-y:scroll;-webkit-text-size-adjust:100%}input{-webkit-border-radius:0}input[type=button],input[type=reset],input[type=submit]{-webkit-appearance:button}input[type=number]{width:auto}input[type=search]{-webkit-appearance:textfield}input[type=search]::-webkit-search-cancel-button,input[type=search]::-webkit-search-decoration{-webkit-appearance:none}main{display:block}pre{overflow:auto}progress{display:inline-block}small{font-size:75%}summary{display:block}svg:not(:root){overflow:hidden}template{display:none}textarea{overflow:auto}[hidden]{display:none}*,:before,:after{-webkit-box-sizing:inherit;box-sizing:inherit}*{font-size:inherit;line-height:inherit}:before,:after{text-decoration:inherit;vertical-align:inherit}*,:before,:after{border-style:solid;border-width:0}*{background-repeat:no-repeat;margin:0;padding:0}:root{background-color:#f9f9f9;-webkit-box-sizing:border-box;box-sizing:border-box;color:#383838;cursor:normal;font:100%/1.5 "ヒラギノ角ゴ Pro W3","Hiragino Kaku Gothic Pro",Verdana,"メイリオ",Meiryo,Osaka,"ＭＳＰゴシック","MS PGothic",sans-serif;text-rendering:optimizeLegibility}a{text-decoration:none}audio,canvas,iframe,img,svg,video{vertical-align:middle}button,input,select,textarea{background-color:transparent}button,input,select,textarea{color:inherit;font-family:inherit;font-style:inherit;font-weight:inherit}button,[type=button],[type=date],[type=datetime],[type=datetime-local],[type=email],[type=month],[type=number],[type=password],[type=reset],[type=search],[type=submit],[type=tel],[type=text],[type=time],[type=url],[type=week],select,textarea{min-height:1.5em}code,kbd,pre,samp{font-family:monospace,monospace}nav ol,nav ul{list-style:none}select{-moz-appearance:none;-webkit-appearance:none}select::-ms-expand{display:none}select::-ms-value{color:currentColor}table{border-collapse:collapse;border-spacing:0}textarea{resize:vertical}::-moz-selection{background-color:#b3d4fc;color:#383838;text-shadow:none}::selection{background-color:#b3d4fc;color:#383838;text-shadow:none}[aria-busy=true]{cursor:progress}[aria-controls]{cursor:pointer}[aria-disabled]{cursor:default}[hidden][aria-hidden=false]{clip:rect(0 0 0 0);display:inherit;position:absolute}[hidden][aria-hidden=false]:focus{clip:auto}body{background:#f9f9f9;word-break:break-all;line-break:strict;word-wrap:break-word;overflow-wrap:break-word}@media screen and (max-width:991px){body{padding-top:70px}}a{color:#2581c4;-webkit-transition:all ease-in-out .3s;transition:all ease-in-out .3s}a:hover{color:#f24e4e}img{max-width:100%;height:auto;-webkit-backface-visibility:hidden}input:focus,select:focus,textarea:focus{outline:0 !important;border-color:#eee}.table-scroll-all,.table-scroll-wrap{display:block;overflow-x:scroll;white-space:nowrap;-webkit-overflow-scrolling:touch}table{width:100% !important}@media all and (-ms-high-contrast:none){*::-ms-backdrop,table{display:table;table-layout:fixed}*::-ms-backdrop,td{width:inherit !important}}table th{font-weight:400}table td,table th{word-break:break-all;text-align:left}iframe.wp-embedded-content{width:100%}.site{position:relative}.container{max-width:1200px;width:auto;margin:0 auto}@media screen and (max-width:1199px){.container{margin:0 24px}}@media screen and (max-width:991px){.container{margin:0 16px}}.youtube-video-wrap{position:relative;height:0;padding:30px 0 56.25% !important;overflow:hidden}.youtube-video-wrap iframe{position:absolute;top:0;left:0;width:100% !important;height:100% !important}.site-header{background:#fff;border-bottom:1px solid #e5e5e5}@media screen and (max-width:991px){.site-header{position:fixed;top:0;left:0;right:0;z-index:10}}@media screen and (min-width:992px){.type-b .site-title{padding:12px 0}.type-b .site-description{display:none}.type-b .main-navigation{float:right;border-top-color:transparent}.type-b .primary-menu>.menu-item>a{padding-top:24px;padding-bottom:24px}.type-c .site{padding-left:240px}.type-c .site-header{position:fixed;top:0;left:0;height:100%;width:240px;float:none;overflow-y:scroll;border:none;border-right:1px solid #e5e5e5}.type-c .site-title{float:none}.type-c .site-description{float:none}.type-c .main-navigation{border:none}.type-c .primary-menu{margin:0}.type-c .primary-menu>.menu-item{display:block;padding:0}}.site-branding .container{padding:36px 0 32px;position:relative}@media screen and (max-width:991px){.site-branding .container{padding:12px 0}}.site-title{float:left;font-size:24px;line-height:1}@media screen and (max-width:991px){.site-title{font-size:18px}}.site-title a{color:#383838}.site-description{float:right;margin-left:20px;font-size:14px;color:#57585a}@media screen and (max-width:991px){.site-description{display:none}}.site-content{padding:52px 0}.content-area{width:100%;float:left;margin-bottom:64px}@media screen and (max-width:991px){.content-area{float:none}}.one-column .content-area{float:none}.site-main{padding-right:330px}@media screen and (max-width:991px){.site-main{padding-right:0}}@media screen and (min-width:992px){.right-content .site-main{padding-right:0;padding-left:330px}}.one-column .site-main{padding-right:0;padding-left:0}.widget-area{float:left;width:290px;margin-left:-290px}@media screen and (max-width:991px){.widget-area{float:none;width:100%;margin-left:0}}@media screen and (min-width:992px){.right-content .widget-area{margin-left:-1200px}}.one-column .widget-area{float:none;width:100%;margin-left:0}.page-header{margin-bottom:40px}.page-title{font-size:24px}.site-info{background:#fff;border-top:1px solid #e5e5e5;font-size:12px;text-align:right}.site-info>.container{padding:30px 0}@media screen and (max-width:991px){.site-info{text-align:center}.site-info>.container{padding:12px 0}}.xeory-subloop{font-size:0;margin:0 -8px}.xeory-subloop ul{list-style:none}.xeory-subloop-item{font-size:16px;display:inline-block;vertical-align:top;width:100%;padding:0 8px 16px;overflow:hidden}@media screen and (max-width:767px){.xeory-subloop{margin:0 -5px}.xeory-subloop-item{padding:0 5px 10px}}.xeory-subloop-image{float:left;margin-right:8px;width:150px}@media screen and (max-width:767px){.xeory-subloop-image{width:75px}}.xeory-subloop-content{margin-left:170px}@media screen and (max-width:767px){.xeory-subloop-content{margin-left:85px}}.side-widget .xeory-subloop-content{margin-left:0}.xeory-subloop-title{margin-bottom:6px}@media screen and (max-width:767px){.xeory-subloop-title{font-size:14px}}.xeory-subloop-meta{font-size:14px;color:#57585a;line-height:1.2}@media screen and (max-width:767px){.xeory-subloop-meta{font-size:12px}}.xeory-subloop.xeory-subloop-card .xeory-subloop-item>a{display:block;background:#fff;border:1px solid #e5e5e5;overflow:hidden;color:#383838}.xeory-subloop.xeory-subloop-card .xeory-subloop-content{padding:12px 16px;margin:0}@media screen and (max-width:767px){.xeory-subloop.xeory-subloop-card .xeory-subloop-content{padding:8px 12px}}.xeory-subloop.xeory-subloop-horizon .xeory-subloop-item{width:25%}@media screen and (max-width:767px){.xeory-subloop.xeory-subloop-horizon .xeory-subloop-item{width:50%}}.side-widget .xeory-subloop.xeory-subloop-horizon .xeory-subloop-item{width:50%}.xeory-subloop.xeory-subloop-horizon .xeory-subloop-image{float:none;width:100%;margin:0 0 8px}.xeory-subloop.xeory-subloop-horizon .xeory-subloop-content{margin:0}.xeory-subloop.xeory-subloop-horizon.xeory-subloop-card .xeory-subloop-image{float:none;margin:0}input,textarea{border:1px solid #e5e5e5;font-size:16px;border-radius:3px;background:#fff;padding:4px 8px;max-width:100%}input:focus,textarea:focus{background:#f9f9f9;border-color:#2581c4}span.select{position:relative;border:1px solid #e5e5e5;display:inline-block;border-radius:3px;font-size:16px}span.select select{width:100%;-webkit-box-sizing:border-box;box-sizing:border-box;padding:4px 8px}span.select:after{content:'\f0d7';font-family:'FontAwesome';position:absolute;top:4px;right:8px}.btn,input[type=submit],button{background:#2581c4;color:#fff;display:inline-block;padding:8px 24px;-webkit-transition:all ease-in-out .3s;transition:all ease-in-out .3s}.btn:hover,input[type=submit]:hover,button:hover{cursor:pointer;background:#3896d9}.search-form{display:block;border:1px solid #e5e5e5;background:#fff;border-radius:3px;position:relative;height:36px}.search-form>label{width:100%;padding-right:80px}.search-form input[type=text],.search-form input[type=search]{display:block;width:100%;position:absolute;top:0;left:0;bottom:0;right:80px;padding:4px 80px 4px 8px;border:none}.search-form input[type=submit]{position:absolute;right:0;bottom:0;top:0;border-radius:0 3px 3px 0;padding:4px 8px;width:80px;font-size:12px}.screen-reader-text{display:none}.xeory-breadcrumbs-list{font-size:13px;margin-bottom:24px}.xeory-breadcrumbs-item{display:inline}.xeory-breadcrumbs-item:after{content:'/';margin:0 4px}.xeory-breadcrumbs-item-home:before{content:'\f015';font-family:'FontAwesome'}.xeory-breadcrumbs-item-current a{color:#383838}.xeory-breadcrumbs-item-current:before{content:'\f016';font-family:'FontAwesome'}.xeory-breadcrumbs-item-current:after{content:none}.main-navigation{border-top:1px solid #e5e5e5}@media screen and (max-width:991px){.main-navigation{display:none}}.primary-menu{font-size:0;margin:0 -8px}.primary-menu>.menu-item{position:relative;display:inline-block;padding:0 8px;vertical-align:top;font-size:14px}.primary-menu>.menu-item a{display:block}.primary-menu>.menu-item>a{position:relative;display:block;padding:20px 0;color:#383838}.primary-menu>.menu-item:before{content:'';position:absolute;top:-1px;left:0;right:0;display:block;margin:auto;width:0;height:1px;background:#2581c4;-webkit-transition:all ease-in-out .3s;transition:all ease-in-out .3s}.primary-menu>.menu-item:hover:before{width:100%}.primary-menu .sub-menu{position:absolute;background:#999;width:200px;z-index:-1;-webkit-transition:all ease-in-out .3s;transition:all ease-in-out .3s;opacity:0}.primary-menu .sub-menu .sub-menu{top:0;left:100%}.primary-menu .sub-menu li:hover .sub-menu{opacity:1;z-index:1;-webkit-box-shadow:0 2px 2px rgba(0,0,0,.05);box-shadow:0 2px 2px rgba(0,0,0,.05)}.primary-menu .sub-menu a{background:#2b2b2b;color:#fff;padding:14px 24px 14px 18px}.primary-menu .sub-menu a:hover{background:#373b3b}.primary-menu .sub-menu .menu-item-has-children{position:relative}.primary-menu .sub-menu .menu-item-has-children>a{position:relative}.primary-menu .sub-menu .menu-item-has-children>a:after{content:'\f105';position:absolute;top:14px;right:12px;font-family:FontAwesome}.primary-menu>.menu-item>.sub-menu{top:100%}.primary-menu>.menu-item:hover>.sub-menu{z-index:1;opacity:1}.menu-toggle{position:absolute;top:0;right:0;display:none}.menu-toggle:before{content:'\f039';font-family:'FontAwesome'}@media screen and (max-width:991px){.menu-toggle{display:inline-block}}.sp-nav{display:none;position:fixed;bottom:0;right:-100%;width:72%;color:#fff;-webkit-transition:all ease-in-out .3s;transition:all ease-in-out .3s}.sp-nav a{color:#fff}.sp-nav.active{right:0}@media screen and (max-width:991px){.sp-nav{display:block}}@media screen and (max-width:991px){.sp-nav{background-color:rgba(16,16,16,.9)}.sp-nav .widget-title{padding:24px 16px 16px}.sp-nav .cat-item,.sp-nav .menu-item{border-bottom:1px solid #444}.sp-nav .cat-item:first-of-type,.sp-nav .menu-item:first-of-type{border-top:1px solid #444}.sp-nav .cat-item>a,.sp-nav .menu-item>a{display:block;padding:12px 16px 12px 38px}.sp-nav .cat-item>a:after,.sp-nav .menu-item>a:after{font-family:FontAwesome;content:"\f105";position:absolute;right:22px;font-size:18px}}.sp-nav-btn{display:none;position:absolute;margin:auto;width:36px;height:36px;font-size:24px;top:0;right:0;bottom:0}.sp-nav-btn:before{content:'\f039';font-family:FontAwesome;color:#383838}@media screen and (max-width:991px){.sp-nav-btn{display:block}}.pagetop{position:fixed;bottom:24px;right:24px;width:48px;height:48px;line-height:48px;opacity:0;-webkit-transition:all ease-in-out .3s;transition:all ease-in-out .3s}.pagetop.active{opacity:1}.pagetop-inner{background:rgba(0,0,0,.8);display:block;border-radius:50%;width:100%;height:100%;text-align:center}.pagetop-inner:before{content:'\f106';font-size:28px;font-family:FontAwesome;color:#fff}@media screen and (max-width:991px){.pagetop{width:36px;height:36px;line-height:36px;right:10px;bottom:10px}.pagetop-innder:before{font-size:21px}}.pagination a,.pagination span{display:inline-block;padding:10px 16px;background:#ccc;margin:4px;color:#383838}.pagination .current,.pagination a:hover{background:#2581c4;color:#fff}.side-widget{margin-bottom:64px;font-size:14px}.side-widget-title{margin-bottom:8px;font-size:16px}.side-widget ul{list-style:none;margin:0 0 24px;padding:0}.side-widget.widget_archive ul li,.side-widget.widget_categories ul li,.side-widget.widget_recent_entries ul li{border-bottom:1px solid #e5e5e5}.side-widget.widget_archive ul li a,.side-widget.widget_categories ul li a,.side-widget.widget_recent_entries ul li a{display:block;position:relative;padding:16px 0 16px 36px;color:#383838}.side-widget.widget_archive ul li a:before,.side-widget.widget_categories ul li a:before,.side-widget.widget_recent_entries ul li a:before{content:'\f105';font-family:FontAwesome;position:absolute;display:block;width:20px;height:20px;line-height:20px;background:#e5e5e5;top:0;left:0;bottom:0;margin:auto;text-align:center;color:#fff;-webkit-transition:all ease-in-out .3s;transition:all ease-in-out .3s}.side-widget.widget_archive ul li a:hover:before,.side-widget.widget_categories ul li a:hover:before,.side-widget.widget_recent_entries ul li a:hover:before{background:#57585a}.side-widget.widget_archive ul ul,.side-widget.widget_categories ul ul,.side-widget.widget_recent_entries ul ul{padding-left:20px}.side-widget li.recentcomments{padding:8px 0}.side-widget li.recentcomments a{text-decoration:underline}.side-widget li.recentcomments a:hover{text-decoration:none}.side-widget li.recentcomments a:before{content:none}.footer-widget{border-top:1px solid #e5e5e5;background:#fff}.footer-widget .container{padding:40px 0}.footer-widget-title{margin-bottom:12px}.footer-widget.widget_nav_menu ul{list-style:none}.footer-widget.widget_nav_menu ul li{display:inline-block}.bzb-sns-btn{list-style:none;font-size:0;margin:0 -4px}.bzb-sns-btn>li{font-size:16px;display:inline-block;vertical-align:top;padding:4px;margin-bottom:4px}.bzb-sns-btn.original-btn1,.bzb-sns-btn.original-btn2,.bzb-sns-btn.original-btn3{text-align:center}.bzb-sns-btn.original-btn1>li,.bzb-sns-btn.original-btn2>li,.bzb-sns-btn.original-btn3>li{width:calc(100%/6);font-size:12px;line-height:18px}@media screen and (max-width:991px){.bzb-sns-btn.original-btn1>li,.bzb-sns-btn.original-btn2>li,.bzb-sns-btn.original-btn3>li{width:calc(100%/2)}}.bzb-sns-btn.original-btn1>li .count-num,.bzb-sns-btn.original-btn2>li .count-num,.bzb-sns-btn.original-btn3>li .count-num{border:1px solid #ddd;border-radius:3px;padding:8px;margin-bottom:8px;position:relative;background:#fff;font-weight:700;font-size:12px}.bzb-sns-btn.original-btn1>li .count-num:after,.bzb-sns-btn.original-btn1>li .count-num:before,.bzb-sns-btn.original-btn2>li .count-num:after,.bzb-sns-btn.original-btn2>li .count-num:before,.bzb-sns-btn.original-btn3>li .count-num:after,.bzb-sns-btn.original-btn3>li .count-num:before{top:100%;left:50%;border:solid transparent;content:" ";height:0;width:0;position:absolute;pointer-events:none}.bzb-sns-btn.original-btn1>li .count-num:after,.bzb-sns-btn.original-btn2>li .count-num:after,.bzb-sns-btn.original-btn3>li .count-num:after{border-color:rgba(255,255,255,0);border-top-color:#fff;border-width:7px;margin-left:-7px}.bzb-sns-btn.original-btn1>li .count-num:before,.bzb-sns-btn.original-btn2>li .count-num:before,.bzb-sns-btn.original-btn3>li .count-num:before{border-color:rgba(221,221,221,0);border-top-color:#ddd;border-width:8px;margin-left:-8px}.bzb-sns-btn.original-btn1>li a,.bzb-sns-btn.original-btn2>li a,.bzb-sns-btn.original-btn3>li a{display:block;padding:8px;text-align:center;border-radius:5px;color:#fff}.bzb-sns-btn.original-btn1>li a span,.bzb-sns-btn.original-btn2>li a span,.bzb-sns-btn.original-btn3>li a span{display:none}.bzb-sns-btn.original-btn1>li a:hover,.bzb-sns-btn.original-btn2>li a:hover,.bzb-sns-btn.original-btn3>li a:hover{color:#fff}.bzb-sns-btn.original-btn1>li.bzb-facebook a,.bzb-sns-btn.original-btn2>li.bzb-facebook a,.bzb-sns-btn.original-btn3>li.bzb-facebook a{background:#385698}.bzb-sns-btn.original-btn1>li.bzb-twitter a,.bzb-sns-btn.original-btn2>li.bzb-twitter a,.bzb-sns-btn.original-btn3>li.bzb-twitter a{background:#00abf0}.bzb-sns-btn.original-btn1>li.bzb-googleplus a,.bzb-sns-btn.original-btn2>li.bzb-googleplus a,.bzb-sns-btn.original-btn3>li.bzb-googleplus a{background:#df4a32}.bzb-sns-btn.original-btn1>li.bzb-hatena a,.bzb-sns-btn.original-btn2>li.bzb-hatena a,.bzb-sns-btn.original-btn3>li.bzb-hatena a{background:#008ee1}.bzb-sns-btn.original-btn1>li.bzb-hatena a .fa-hatena:before,.bzb-sns-btn.original-btn2>li.bzb-hatena a .fa-hatena:before,.bzb-sns-btn.original-btn3>li.bzb-hatena a .fa-hatena:before{content:"B!";font-family:Verdana;font-weight:700}.bzb-sns-btn.original-btn1>li.bzb-pocket a,.bzb-sns-btn.original-btn2>li.bzb-pocket a,.bzb-sns-btn.original-btn3>li.bzb-pocket a{background:#f7374b}@media screen and (max-width:1048px){.bzb-sns-btn.original-btn1>li.bzb-line .count-num,.bzb-sns-btn.original-btn2>li.bzb-line .count-num,.bzb-sns-btn.original-btn3>li.bzb-line .count-num{font-size:10px}}@media screen and (max-width:991px){.bzb-sns-btn.original-btn1>li.bzb-line .count-num,.bzb-sns-btn.original-btn2>li.bzb-line .count-num,.bzb-sns-btn.original-btn3>li.bzb-line .count-num{font-size:12px}}.bzb-sns-btn.original-btn1>li.bzb-line a,.bzb-sns-btn.original-btn2>li.bzb-line a,.bzb-sns-btn.original-btn3>li.bzb-line a{background:#01c300;font-size:11px;padding:8.5px 10px 8.5px;line-height:16.5px}.bzb-sns-btn.original-btn1>li.bzb-line a img,.bzb-sns-btn.original-btn2>li.bzb-line a img,.bzb-sns-btn.original-btn3>li.bzb-line a img{vertical-align:middle;margin-right:4px}.hentry>.bzb-sns-area{padding:0 64px}@media screen and (max-width:1199px){.hentry>.bzb-sns-area{padding:0 48px}}@media screen and (max-width:991px){.hentry>.bzb-sns-area{padding:0 24px}}@media screen and (max-width:767px){.hentry>.bzb-sns-area{padding:0 20px}}.entry-footer>.bzb-sns-area{padding:24px 0}.widget_social_widget>.widget-content{font-size:0;margin:0 -8px}.xeory-social-facebook,.xeory-social-twitter,.xeory-social-btns{display:inline-block;font-size:16px;padding:0 8px 16px}.xeory-social-facebook,.xeory-social-twitter{width:50%;text-align:center}.xeory-social-btns{width:100%}.xeory-social-btns>ul{list-style:none;font-size:0;margin-left:-8px;margin-right:-8px}.xeory-social-btns>ul>li{font-size:14px;display:inline-block;vertical-align:top;width:25%;padding-left:8px;padding-right:8px}.xeory-social-btns>ul>li>a{display:block;text-align:center;color:#fff;padding:16px}.xeory-social-btns>ul>li>a:before{margin-right:4px;font-family:FontAwesome}.xeory-social-btns>ul>li>a:hover{opacity:.8}.xeory-social-btns>ul>li.item-facebook>a{background:#3b5998}.xeory-social-btns>ul>li.item-facebook>a:before{content:'\f082'}.xeory-social-btns>ul>li.item-twitter>a{background:#55acee}.xeory-social-btns>ul>li.item-twitter>a:before{content:'\f099'}.xeory-social-btns>ul>li.item-instagram>a{background:radial-gradient(circle at 33% 100%,#fed373 4%,#f15245 30%,#d92e7f 62%,#9b36b7 85%,#515ecf)}.xeory-social-btns>ul>li.item-instagram>a:before{content:'\f16d'}.xeory-social-btns>ul>li.item-youtube>a{background:red}.xeory-social-btns>ul>li.item-youtube>a:before{content:'\f16a'}.xeory-social-btns>ul>li.item-line>a{background:#00b900}.xeory-social-btns>ul>li.item-line>a:before{content:none}.xeory-social-btns>ul>li.item-google a{background:#dc4e41}.xeory-social-btns>ul>li.item-google a:before{content:'\f0d5'}.xeory-social-btns>ul>li.item-feedly a{background:#2bb24c}.xeory-social-btns>ul>li.item-feedly a:before{content:'\f09e'}.side-widget .xeory-social-facebook,.side-widget .xeory-social-twitter,.side-widget .xeory-social-btns{width:100%}.side-widget .xeory-social-btns>ul>li{width:100%;margin-bottom:4px}.side-widget .xeory-social-btns>ul>li a{padding:8px 12px}#header-sns ul{list-style:none;float:right}#header-sns ul li{display:inline-block;margin:0 4px}#header-sns ul li a{color:#57585a;font-size:18px}#header-sns ul li a:hover{color:#2581c4}@media screen and (max-width:991px){#header-sns{display:none}}.pagetop{position:fixed;bottom:24px;right:24px;width:48px;height:48px;line-height:48px;opacity:0;-webkit-transition:all ease-in-out .3s;transition:all ease-in-out .3s}.pagetop.active{opacity:1}.pagetop-inner{background:rgba(0,0,0,.8);display:block;border-radius:50%;width:100%;height:100%;text-align:center}.pagetop-inner:before{content:'\f106';font-size:28px;font-family:FontAwesome;color:#fff}@media screen and (max-width:991px){.pagetop{width:36px;height:36px;line-height:36px;right:10px;bottom:10px}.pagetop-innder:before{font-size:21px}}.more-link{border:1px solid #2581c4;display:inline-block;clear:both;padding:8px 16px}.more-link:hover{background:#2581c4;color:#fff}.comments-area{margin:0 0 64px}.comments-title{font-size:24px;margin:1em 0 1.5em}.comments-title:before{content:'\f0e6';font-family:FontAwesome}.comments-text{margin:1em 0}.comment-list{list-style:none}.comment-list .children{list-style:none;margin-left:20px}.comment{border-bottom:1px solid #e5e5e5;padding-bottom:20px;margin-bottom:20px}.comment .comment{border-bottom:none;padding-bottom:0;margin-bottom:0}.comment-author{overflow:hidden;margin-bottom:12px}.comment-author-image{float:left;margin-right:16px}.comment-author-content{margin-bottom:12px}.comment-author-content .fn{font-style:normal}.comment-author-content .comment-meta{font-size:12px}.comment-content{margin-bottom:12px}.comment .reply{font-size:14px;margin-bottom:12px}.comment .reply>a:before{content:'\f112';font-family:FontAwesome;margin-right:4px}.comment-respond{padding:16px 0 0;margin-bottom:64px}.comment-form{font-size:0;margin:0 -10px}.comment-form-item{font-size:16px;vertical-align:top;display:inline-block;padding:0 8px 12px}.comment-form-item>input,.comment-form-item>textarea{width:100%}.comment-form-author,.comment-form-email{width:50%}@media screen and (max-width:767px){.comment-form-author,.comment-form-email{width:100%}}.comment-form-comment{width:100%}.comment-form>.form-submit{padding:0 10px}@media screen and (max-width:767px){.comment-form>.form-submit{width:100%}}.hentry{border:1px solid #e5e5e5;background:#fff;margin-bottom:64px}.single-post .hentry{margin-bottom:0}.entry-header,.entry-content,.entry-summary,.entry-footer,.post-cta-header,.post-cta-body-inner,.post-cta-footer,.post-author,.underpost-widget{padding-right:64px;padding-left:64px}@media screen and (max-width:1199px){.entry-header,.entry-content,.entry-summary,.entry-footer,.post-cta-header,.post-cta-body-inner,.post-cta-footer,.post-author,.underpost-widget{padding-right:48px;padding-left:48px}}@media screen and (max-width:991px){.entry-header,.entry-content,.entry-summary,.entry-footer,.post-cta-header,.post-cta-body-inner,.post-cta-footer,.post-author,.underpost-widget{padding-right:24px;padding-left:24px}}@media screen and (max-width:767px){.entry-header,.entry-content,.entry-summary,.entry-footer,.post-cta-header,.post-cta-body-inner,.post-cta-footer,.post-author,.underpost-widget{padding-right:20px;padding-left:20px}}.post-cta-header,.post-author,.underpost-widget{padding-top:40px;padding-bottom:40px}@media screen and (max-width:1199px){.post-cta-header,.post-author,.underpost-widget{padding-top:24px;padding-bottom:24px}}@media screen and (max-width:991px){.post-cta-header,.post-author,.underpost-widget{padding-top:24px;padding-bottom:24px}}@media screen and (max-width:767px){.post-cta-header,.post-author,.underpost-widget{padding-top:12px;padding-bottom:12px}}.entry-header{padding-top:54px;padding-bottom:20px}@media screen and (max-width:991px){.entry-header{padding-top:20px}}.entry-meta{font-size:12px;position:relative;line-height:20px;margin-bottom:20px}.entry-meta:before{content:'';display:block;width:100%;height:1px;background:#e5e5e5;position:absolute;top:10px;left:0}.entry-meta .entry-date{display:inline-block;background:#fff;position:relative;padding-right:1em}.entry-meta .entry-date:before{content:'\f017';font-family:FontAwesome;margin-right:4px}@media screen and (max-width:991px){.entry-meta{margin-bottom:12px}}.entry-title{margin:0;font-size:28px}@media screen and (max-width:991px){.entry-title{font-size:21px}}.entry-thumbnail{margin:0 0 20px 20px;float:right}@media screen and (max-width:991px){.entry-thumbnail{float:none;margin:0 auto 12px}}.entry-content{line-height:1.8;padding-top:42px;padding-bottom:42px;overflow-x:hidden}.entry-content h2,.entry-content h3,.entry-content h4,.entry-content h5,.entry-content h6{margin:2em 0 1em;line-height:1.4}.entry-content h2{font-size:28px;border-bottom:1px solid #e5e5e5;padding-bottom:12px;clear:both}@media screen and (max-width:991px){.entry-content h2{font-size:24px}}.entry-content h3{font-size:24px;border-left:5px solid #e5e5e5;padding-left:13px}@media screen and (max-width:991px){.entry-content h3{font-size:21px}}.entry-content h4{font-size:18px;margin-bottom:.5em}@media screen and (max-width:991px){.entry-content h4{font-size:16px}}.entry-content h5,.entry-content h6{margin-bottom:.5em}.entry-content p,.entry-content pre,.entry-content table,.entry-content blockquote{margin-bottom:1em}.entry-content p:last-child,.entry-content pre:last-child,.entry-content table:last-child,.entry-content blockquote:last-child{margin-bottom:0}.entry-content pre{font-family:monospace;border:1px solid #e5e5e5;background:#f9f9f9;padding:12px 20px}.entry-content blockquote{border:1px solid #e5e5e5;background:#f9f9f9;padding:24px 20px 24px 55px;position:relative}.entry-content blockquote:before{content:'\f10d';font-family:FontAwesome;font-size:120px;color:#e5e5e5;position:absolute;top:24px;left:12px;font-size:32px;line-height:1}.entry-content cite{text-align:right;font-size:12px;color:gray}.entry-content table{border:1px solid #e5e5e5;max-width:100%}.entry-content table th,.entry-content table td{border:1px solid #e5e5e5;padding:8px 10px}.entry-content dl dt{font-weight:700;margin:.8em 0 .2em}.entry-content dl dd{margin:.2em 0 .8em}.entry-content ul,.entry-content ol{padding-left:20px}.entry-summary{padding-top:42px;padding-bottom:42px}.post-footer-list{list-style:none;padding-bottom:32px}.post-footer-list li{font-size:14px}.post-footer-list li:before{font-family:'FontAwesome';margin-right:8px;color:gray}.post-footer-list>.cat:before{content:''}.post-footer-list>.tag:before{content:''}.post-author,.underpost-widget{background:#fff;border:1px solid #e5e5e5;border-top:none}.post-author-img{float:left;width:100px}@media screen and (max-width:767px){.post-author-img{width:100%;float:none;margin:0 0 12px;text-align:center}}.post-author-meta{margin-left:124px;font-size:14px}.post-author-meta>h4{font-size:18px;margin-bottom:8px}@media screen and (max-width:767px){.post-author-meta{margin:0}.post-author-meta>h4{text-align:center}}.underpost-widget-title{font-size:21px;margin-bottom:12px}.post-cta{background:#f5f5f5;border-top:3px solid #5e6265}.post-cta-header{text-align:center;border-bottom:1px solid #e5e5e5}.post-cta-title{font-size:32px;font-weight:400}@media screen and (max-width:991px){.post-cta-title{font-size:21px}}.post-cta-img{max-width:350px;float:right;margin-left:20px;margin-bottom:20px;text-align:center}@media screen and (max-width:767px){.post-cta-img{float:none;margin:0 auto 12px}}.post-cta-body-inner{padding-top:40px;padding-bottom:40px}@media screen and (max-width:1199px){.post-cta-body-inner{padding-top:32px;padding-bottom:32px}}@media screen and (max-width:991px){.post-cta-body-inner{padding-top:24px;padding-bottom:24px}}@media screen and (max-width:767px){.post-cta-body-inner{padding-top:12px;padding-bottom:12px}}.post-cta-body p{margin-bottom:1em}.post-cta-body ul{list-style:none;padding-left:24px;margin-bottom:1em}.post-cta-body ul li{line-height:1.8}.post-cta-body ul li:before{content:'\f00c';font-family:FontAwesome;margin-right:6px;color:#2581c4}.post-cta-footer{padding-bottom:40px}@media screen and (max-width:1199px){.post-cta-footer{padding-bottom:32px}}@media screen and (max-width:991px){.post-cta-footer{padding-bottom:24px}}@media screen and (max-width:767px){.post-cta-footer{padding-bottom:20px}}.post-cta-btn{text-align:center}.post-cta-btn>a{width:100%;max-width:600px;background:#5cb85c;display:block;color:#fff;margin:0 auto;padding:16px;border-radius:3px;-webkit-box-shadow:0 2px 0 rgba(0,0,0,.2);box-shadow:0 2px 0 rgba(0,0,0,.2)}.post-cta-btn>a:hover{opacity:.9}.clearfix,.container,.entry-content{*zoom:1;}.clearfix:after,.container:after,.entry-content:after{content:'';display:table;clear:both}.clear{clear:both}.alignleft{float:left;margin:0 12px 8px 0}@media screen and (max-width:550px){.alignleft{float:none;width:100%;margin:0}}.alignright{float:right;margin:0 0 8px 12px}@media screen and (max-width:550px){.alignright{float:none;width:100%;margin:0}}.aligncenter{clear:both;margin-left:auto;margin-right:auto;display:block}.wp-caption{border:1px solid #e5e5e5;padding:5px;max-width:100%;margin-bottom:1em}.wp-caption.aligncenter{margin:0 auto 8px}.wp-caption-text{font-size:12px;text-align:center} @charset "UTF-8";@font-face{font-family:"Custom Yu Gothic";src:local("Yu Gothic");font-weight:300}@font-face{font-family:"Custom Yu Gothic";src:local("Yu Gothic");font-weight:500}@font-face{font-family:"Custom Yu Gothic";src:local("Yu Gothic");font-weight:700}@font-face{font-family:"Noto Sans CJK JP";src:url("https://fonts.googleapis.com/css2?family=Noto+Sans+JP&display=swap");font-weight:400}@font-face{font-family:"Noto Sans CJK JP";src:url("https://fonts.googleapis.com/css2?family=Noto+Sans+JP:wght@500&display=swap");font-weight:500}@font-face{font-family:"Noto Sans CJK JP";src:url("https://fonts.googleapis.com/css2?family=Noto+Sans+JP:wght@900&display=swap");font-weight:900}body{background:#fff;word-break:break-all;font-family:"Noto Sans CJK JP",sans-serif,"ヒラギノ角ゴ Pro","Hiragino Kaku Gothic Pro","メイリオ","Meiryo",Osaka,"ＭＳＰゴシック","MS PGothic",sans-serif;overflow:hidden}@media screen and (max-width:991px){body{padding-top:0 !important}}a{color:#00693e;transition:all ease-in-out .3s}a:hover{color:#ffa800}.single .entry-content a{text-decoration:underline}.site-title a{font-weight:700}.site{position:relative}.container{max-width:1160px;width:auto;margin:0 auto}@media screen and (max-width:1159px){.container{padding:0 24px}}@media screen and (max-width:991px){.container{padding:0 24px}}@media screen and (max-width:550px){.container{padding:0 24px}}@media screen and (max-width:991px){.site-content{padding:16px 0 0}}.archive .site-content,.search .site-content,.page-post-list .site-content{padding:24px 0 0}#toc_container{margin:52px 70px 40px;padding:0;width:calc(100% - 140px) !important;border:0;background-color:#f7f3ea;border-radius:12px;overflow:hidden}@media screen and (max-width:767px){#toc_container{width:100% !important;margin-left:0;margin-top:0}}@media screen and (max-width:550px){#toc_container{padding:0}}#toc_container p.toc_title{background:#00693e;padding:16px 24px 13px;font-size:24px;line-height:32px;display:inline-block;width:100%;color:#fff;text-align:left;font-weight:500}@media screen and (max-width:550px){#toc_container p.toc_title{font-size:20px;padding:14px 24px 12px}}#toc_container p.toc_title .toc_brackets{display:none}#toc_container p.toc_title a{font-size:16px;font-weight:400;padding:0 10px;color:#fff}@media screen and (max-width:550px){#toc_container p.toc_title a{font-size:14px}}#toc_container p.toc_title a:hover{text-decoration:none;opacity:.8}#toc_container p.toc_title a:before,#toc_container p.toc_title a:after{content:"(";position:relative;color:#fff;margin-right:5px}#toc_container p.toc_title a:after{content:")";margin-right:0;margin-left:5px}#toc_container .toc_list{padding:12px 40px 40px;margin-top:0 !important}@media screen and (max-width:550px){#toc_container .toc_list{padding:9px 24px 32px}}#toc_container .toc_list li{font-size:16px;line-height:1.8;border-bottom:1px dashed #b7a478;font-weight:700;position:relative;padding:12px 0 12px 14px;margin-bottom:11px}@media screen and (max-width:550px){#toc_container .toc_list li{font-size:14px;line-height:1.6;padding:15px 0 11px 14px;margin-bottom:0}}#toc_container .toc_list li:last-child{margin-bottom:0}#toc_container .toc_list li:last-child{border:0;padding-bottom:0}#toc_container .toc_list li a{color:#333;display:inline-block;width:100%}#toc_container .toc_list li a .toc_number{position:absolute;left:0}#toc_container .toc_list li a:hover{color:#f26026;text-decoration:none}#toc_container .toc_list li:before{content:none !important}#toc_container .toc_list li ul{margin-left:0;padding-top:13px}@media screen and (max-width:550px){#toc_container .toc_list li ul{padding-top:11px}}#toc_container .toc_list li ul li{border:0;padding:0;padding-left:14px;margin-bottom:0;font-size:15px;line-height:1.8}@media screen and (max-width:550px){#toc_container .toc_list li ul li{font-size:13px;margin-bottom:11px}}#toc_container .toc_list li ul li a .toc_number{left:-12px}#___plusone_0,#___plusone_1{width:63px !important}#header-sns{display:none}.xeory-social-twitter{width:auto;display:block;text-align:center}@media screen and (max-width:767px){.xeory-social-btns>ul>li{width:50% !important;padding:0 !important}.xeory-social-btns>ul>li:nth-child(1)>a{margin:0 10px 10px 0}.xeory-social-btns>ul>li:nth-child(2)>a{margin:0 0 10px}.xeory-social-btns>ul>li:nth-child(3)>a{margin:0 10px 0 0}.xeory-social-btns>ul>li:nth-child(4)>a{margin:0}}#secondary .sns-list{text-align:center;margin:36px 0 0}#secondary .sns-list li{border:0;display:inline-block;font-size:18px;padding:0 7px}#secondary .sns-list li a{color:#fff;display:block;width:40px;height:40px;line-height:36px;margin-left:0;border-radius:100%}#secondary .sns-list li a:hover{background:#fff}#secondary .sns-list .post-sns-facebook a{border:2px solid #3b5998;background:#3b5998}#secondary .sns-list .post-sns-facebook a:hover{border:2px solid #3b5998;color:#3b5998}#secondary .sns-list .post-sns-twitter a{border:2px solid #43ccf7;background:#43ccf7}#secondary .sns-list .post-sns-twitter a:hover{border:2px solid #43ccf7;color:#43ccf7}#secondary .sns-list .post-sns-google a{border:2px solid #d23f2d;background:#d23f2d}#secondary .sns-list .post-sns-google a:hover{border:2px solid #d23f2d;color:#d23f2d}#secondary .sns-list .post-sns-feedly a{border:2px solid #87c031;background:#87c031}#secondary .sns-list .post-sns-feedly a:hover{border:2px solid #87c031;color:#87c031}.no-results .search-form{margin-bottom:40px}.pagetop{z-index:100}.sp-nav-btn{position:absolute;top:-18px;right:14px;overflow:auto}.sp-nav-btn:before{display:block;font-size:32px;text-align:center}.sp-nav-btn:after{content:"MENU";font-size:10px;display:block;margin:-12px auto 0 auto;text-align:center}.sp-nav.active{display:block;z-index:200}.widget-area{width:300px;margin-left:-300px}@media screen and (max-width:991px){.widget-area{width:100%;margin-left:0}}.site-main{padding-right:380px}@media screen and (max-width:991px){.site-main{padding-right:0}}.archive .site-content,.search .site-content,.error404 .site-content,.original-category .site-content,.page-post-list .site-content{padding:0}@media screen and (min-width:992px){.archive .site-content .site-main,.search .site-content .site-main,.error404 .site-content .site-main,.original-category .site-content .site-main,.page-post-list .site-content .site-main{padding-left:80px}}.archive .entry-content,.search .entry-content,.error404 .entry-content,.original-category .entry-content,.page-post-list .entry-content{padding:40px}.archive .entry-content a:hover,.search .entry-content a:hover,.error404 .entry-content a:hover,.original-category .entry-content a:hover,.page-post-list .entry-content a:hover{text-decoration:underline}@media screen and (max-width:991px){.archive .entry-content,.search .entry-content,.error404 .entry-content,.original-category .entry-content,.page-post-list .entry-content{padding:24px 16px}}.search-no-results .site-content .site-main,.error404 .site-content .site-main,.original-category .site-content .site-main{padding-left:0}.no-results,.not-found,.hentry{border:0}.no-results .entry-content,.not-found .entry-content,.hentry .entry-content{padding:0;border:0}.comments-area{background:#fff;padding:0;margin-bottom:0;border:0}@media screen and (max-width:767px){.comments-area{padding:62px 0 0}}.comments-area .comments-header .comments-title{margin-bottom:24px;font-size:20px;padding:16px 24px;border:1px solid #00693e;border-radius:12px;color:#333;background:#fffdfa}@media screen and (max-width:991px){.comments-area .comments-header .comments-title{font-size:16px}}.comments-area .comments-header .comments-title:before{content:none}.comments-area .comment-list li{border-bottom:0}.comments-area .children{background:#fafafa;margin-left:0;padding:30px}@media screen and (max-width:767px){.comments-area .children{padding:16px}}.comments-area .comment-author-image img{border-radius:50%}.comments-area .reply a:before{content:""}.comments-area .comment-form .submit{border:0;border-radius:50px;background:#f26026;line-height:43px;padding:0 20px}.comments-area .comment-form .submit:hover{background:#ffa800}.comments-area .comment-respond{margin-bottom:0;padding-top:0}.post-cta{margin:30px 0 0;padding:0;background:#fffdfa;border:2px solid #00693e;border-top:0;border-radius:12px;overflow:hidden}@media screen and (max-width:767px){.post-cta{margin-top:60px;margin-left:0;margin-right:0;margin-bottom:0;padding:0}}.post-cta .post-cta-header{background:#00693e;color:#fff;padding:31px 50px 25px;border:0}@media screen and (max-width:767px){.post-cta .post-cta-header{padding:24px 16px 20px}}.post-cta .post-cta-header .post-cta-title{font-size:30px;font-weight:700;line-height:1.6}@media screen and (max-width:767px){.post-cta .post-cta-header .post-cta-title{font-size:24px}}@media screen and (max-width:374px){.post-cta .post-cta-header .post-cta-title{font-size:19px}}@media screen and (min-width:768px){.post-cta .post-cta-header .post-cta-title br:nth-of-type(1),.post-cta .post-cta-header .post-cta-title br:nth-of-type(3){display:none}}@media screen and (max-width:767px){.post-cta .post-cta-header .post-cta-title br:nth-of-type(2){display:none}}.post-cta .post-cta-body{border:0}.post-cta .post-cta-body .post-cta-body-inner{background:#fffdfa;padding:24px 50px 33px}@media screen and (max-width:767px){.post-cta .post-cta-body .post-cta-body-inner{padding:24px 22px}}.post-cta .post-cta-body .post-cta-body-inner .post-cta-img{margin:0 auto 24px;float:none;max-width:400px;border-radius:12px;overflow:hidden}@media screen and (max-width:767px){.post-cta .post-cta-body .post-cta-body-inner .post-cta-img{border-radius:3px;margin-bottom:20px}}.post-cta .post-cta-content{text-align:center}.post-cta .post-cta-content ul{padding-left:20px}.post-cta .post-cta-content ul li{list-style:disc}.post-cta .post-cta-content ul li:before{content:""}.post-cta .post-cta-content p{line-height:1.8}.post-cta .post-cta-content ul,.post-cta .post-cta-content p{margin-bottom:24px}.post-cta .post-cta-content ul:last-child,.post-cta .post-cta-content p:last-child{margin-bottom:0}.post-cta .post-cta-footer{background:#fff;padding:0 50px 45px;border:0}@media screen and (max-width:767px){.post-cta .post-cta-footer{padding:9px 22px 48px}}.post-cta .post-cta-footer .post-cta-btn a{box-shadow:none;padding:29px;max-width:430px;font-size:18px;font-weight:700;background-color:#f26026;border-radius:12px}@media screen and (max-width:767px){.post-cta .post-cta-footer .post-cta-btn a{font-size:16px;padding:25px 12px}}.post-cta .post-cta-footer .post-cta-btn a:before{content:"\f105";font-family:FontAwesome;margin-right:7px;top:-2px;position:relative}.post-cta .post-cta-footer .post-cta-btn a:hover{color:#fff;background:#ffa800}.entry-content p{margin-bottom:24px;line-height:1.8}@media screen and (max-width:767px){.entry-content p{line-height:1.6;margin-bottom:26px}}.entry-content a{color:#f26026}.entry-content a:hover{text-decoration:underline}.entry-content h2{margin:80px 0 24px;border-bottom:0;background:#00693e;font-size:28px;line-height:1.6;color:#fff;padding:20px 24px 16px;border-radius:12px}@media screen and (max-width:550px){.entry-content h2{font-size:24px;padding:18px 24px;margin-top:64px}}.entry-content h3{margin:48px 0 23px;padding:0 0 12px;border-left:0;font-size:24px;line-height:1.6;border-bottom:1px solid #00693e;position:relative}@media screen and (max-width:550px){.entry-content h3{font-size:20px;margin-top:65 [px]}}.entry-content h4{margin:50px 0 14px;padding-left:0;color:#00693e;font-size:20px;line-height:1.8}@media screen and (max-width:550px){.entry-content h4{font-size:18px;margin-top:67px}}.entry-content h5{margin:38px 0 16px;padding-left:28px;font-size:18px;position:relative;border-left:2px solid #00693e}@media screen and (max-width:550px){.entry-content h5{font-size:16px;padding-left:16px}}.entry-content h6{color:#f26026;margin:30px 0 12px;font-size:16px}@media screen and (max-width:550px){.entry-content h6{font-size:16px}}.entry-content ul,.entry-content ol{margin-top:46px;margin-bottom:48px}.entry-content ul li,.entry-content ol li{line-height:1.8}.entry-content ul ul,.entry-content ul ol,.entry-content ol ul,.entry-content ol ol{margin-top:0;margin-left:28px;padding-left:0}.entry-content ul{margin-bottom:24px}.entry-content ul li ul{margin-bottom:0}.entry-content ul li ul li{list-style:disc}.entry-content dl{margin-bottom:45px}.entry-content dl dt{display:inline-block;margin:0 0 1em;padding:15px 20px;border:1px solid #333;color:#f26026}.entry-content dl dd{margin:0}.entry-content table{width:100% !important;margin-bottom:48px;margin-top:50px}.entry-content table th{background:#ecf4e8}.entry-content table tr th,.entry-content table tr td{padding:15px 10px 16px;line-height:23px}.entry-content blockquote{margin-bottom:50px;padding:40px 48px 31px;border:1px solid #00693e;background:#fffdfa;border-radius:12px}@media screen and (max-width:767px){.entry-content blockquote{padding:40px 23px 24px;line-height:1.8;margin-bottom:40px}}.entry-content blockquote:before{content:"";width:37px;height:29px;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/blockquote.png) no-repeat center;background-size:100% auto;top:-17px;left:41px;position:absolute}@media screen and (max-width:767px){.entry-content blockquote:before{top:-16px;left:43px}}.entry-content blockquote p.link{text-align:right;margin-top:10px}@media screen and (max-width:767px){.entry-content blockquote p{line-height:inherit}}.entry-content blockquote p:last-child{margin-bottom:0}.entry-content .attention{padding:40px 40px 38px;margin-bottom:38px;border-radius:12px;overflow:hidden;border:1px solid #b7a478;background:#fffdfa}@media screen and (max-width:767px){.entry-content .attention{padding:40px 24px}}@media screen and (max-width:767px){.entry-content .attention p,.entry-content .attention ul{margin-bottom:24px}}.entry-content .a-2{margin-bottom:42px;background:#fff}.entry-content .a-3{margin-bottom:64px}@media screen and (max-width:767px){.entry-content .a-3{margin-bottom:41px}}.entry-content .a-3 .attention-title{font-weight:700;color:#00693e;margin-bottom:10px;margin:-40px -40px 24px;padding:24px;background:#00693e;color:#fff;font-size:20px}@media screen and (max-width:767px){.entry-content .a-3 .attention-title{margin-left:-24px;margin-right:-24px;padding:24px;padding:19px;margin-bottom:33px}}.entry-content .attention ul,.entry-content .attention p,.entry-content blockquote ul,.entry-content blockquote p{margin-bottom:18px;margin-top:0}@media screen and (max-width:767px){.entry-content .attention ul,.entry-content .attention p,.entry-content blockquote ul,.entry-content blockquote p{margin-bottom:11px;line-height:1.8}}.entry-content .attention ul:last-child,.entry-content .attention p:last-child,.entry-content blockquote ul:last-child,.entry-content blockquote p:last-child{margin-bottom:0}.entry-content .link-button-green,.entry-content .link-button-orange{margin-bottom:24px !important;text-align:center;padding:0}.entry-content .link-button-green a,.entry-content .link-button-orange a{display:inline-block;padding:25px 68px;color:#fff !important;font-weight:700;border-radius:12px;font-size:16px;border:0;box-shadow:0px 4px 0px #c0603a;display:inline-block}@media only screen and (max-width:767px){.entry-content .link-button-green a,.entry-content .link-button-orange a{max-width:100%;width:100%;padding:27px}}.entry-content .link-button-green a i,.entry-content .link-button-orange a i{margin-right:12px}.entry-content .link-button-green a i:before,.entry-content .link-button-orange a i:before{content:"\f144";font-size:17px}.entry-content .link-button-green:hover a,.entry-content .link-button-orange:hover a{opacity:.8;text-decoration:none !important}.entry-content .link-button-green{margin-top:40px}.entry-content .link-button-green a{background:#ffa800;box-shadow:0px 4px 0px #b0883a}.entry-content .f-marker-p,.entry-content .f-marker-y,.entry-content .f-marker-w,.entry-content .f-marker-g{position:relative;display:inline-block;margin-bottom:9px}.entry-content .f-marker-p{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/pink.png) repeat-x bottom left;background-size:auto 12px}.entry-content .f-marker-y{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/yellow.png) repeat-x bottom left;background-size:auto 12px}.entry-content .f-marker-w{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/blue.png) repeat-x bottom left;background-size:auto 12px}.entry-content .f-marker-g{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/green.png) repeat-x bottom left;background-size:auto 12px}.entry-content .image-left-right{overflow:hidden}.entry-content .image-left-right p{margin-bottom:0}.entry-content .alignleft{margin:0 24px 24px 0}.entry-content .alignright{margin:0 0 24px 24px}@media screen and (max-width:550px){.entry-content .alignright{margin-top:40px;margin-left:0}}.entry-content .aligncenter{margin-bottom:24px}@media screen and (max-width:550px){.entry-content .aligncenter{margin-top:40px}}.entry-content .xeory-balloon{display:flex;padding:0;align-items:flex-start;margin-bottom:32px}@media screen and (max-width:767px){.entry-content .xeory-balloon{padding:0 0 15px;margin-bottom:25px}}.entry-content .xeory-balloon:first-child{margin-top:64px}.entry-content .xeory-balloon-icon{margin-right:36px;flex-shrink:0;width:86px;text-align:center}@media screen and (max-width:767px){.entry-content .xeory-balloon-icon{max-width:64px;height:64px}}.entry-content .xeory-balloon-icon img{width:100%;height:auto}.entry-content .xeory-balloon-icon span.name{font-size:12px;line-height:18px;text-align:center}.entry-content .xeory-balloon-icon.reverse{margin:0 0 0 36px}.entry-content .xeory-balloon-icon.reverse img{margin-top:0}.entry-content .xeory-balloon-content{text-align:left;border-radius:20px;flex-grow:1;width:calc(100% - 86px);border-radius:8px;background:#f7f3ea;padding:28px 31px;position:relative}@media screen and (max-width:1330px){.entry-content .xeory-balloon-content{padding:24px}}@media screen and (max-width:767px){.entry-content .xeory-balloon-content{padding:27px 16px 22px;border:0}.entry-content .xeory-balloon-content p{font-size:15px;line-height:1.8}}.entry-content .xeory-balloon-content:before{border:solid transparent;content:"";height:0;width:0;pointer-events:none;position:absolute;right:100%;top:34px;border-color:transparent;border-top-width:0;border-bottom-width:24px;border-left-width:24px;border-right-width:24px;border-right-color:#f7f3ea}.entry-content .xeory-balloon-content.balloon-reverse:before{border:solid transparent;content:"";height:0;width:0;pointer-events:none;position:absolute;left:100%;top:28px;border-color:transparent;border-top-width:0;border-bottom-width:24px;border-left-width:24px;border-right-width:24px;border-left-color:#f7f3ea}.entry-content .xeory-balloon-content p{display:flex;align-items:center;gap:20px}.entry-content .xeory-balloon-content p span{font-size:32px;font-weight:900}.entry-content ul:last-child,.entry-content ol:last-child,.entry-content p:last-child{margin-bottom:0}@media screen and (max-width:991px){.site-footer{padding-top:40px}}.site-footer .container{max-width:1160px}@media screen and (max-width:991px){.site-footer .container{padding:0}}.site-footer section{padding:42px 0 40px;border:0}@media screen and (max-width:767px){.site-footer section{padding-top:34px}}.site-footer section .footer-title{font-weight:700;font-size:34px;line-height:49px;text-align:center}.site-footer section .footer-title a{color:#333;font-size:inherit;line-height:inherit}@media screen and (max-width:991px){.site-footer section .footer-title{font-size:24px}}@media screen and (max-width:767px){.site-footer section .footer-title{font-size:16px;line-height:23px;padding-bottom:10px}}@media screen and (min-width:768px){.site-footer section .footer-title br.sp{display:none}}.site-footer section .footer-title p{font-size:16px;line-height:1.6;margin:14px 0 0;font-weight:400}@media screen and (max-width:991px){.site-footer section .footer-title p{font-size:15px}}@media screen and (max-width:767px){.site-footer section .footer-title p{font-size:14px;line-height:20px;margin-top:11px}}.site-footer section.footer-contact{background:#ecf4e8;padding:0 20px 24px;border-radius:16px 16px 0 0}@media screen and (max-width:991px){.site-footer section.footer-contact{position:relative;padding:0 24px 24px}}@media screen and (max-width:374px){.site-footer section.footer-contact{position:relative;padding:0 16px 24px}}.site-footer section.footer-contact .footer-title{padding:40px 0 22px;position:relative}@media screen and (max-width:767px){.site-footer section.footer-contact .footer-title{padding-top:36px;padding-bottom:13px;font-size:24px;line-height:35px}}@media screen and (max-width:374px){.site-footer section.footer-contact .footer-title{font-size:18px}}.site-footer section.footer-contact .footer-title:before{content:"";width:80px;height:80px;border:1px solid #00693e;border-radius:50%;position:absolute;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/letter-icon.png) no-repeat center #fff;background-size:47px auto;left:50%;transform:translateX(-50%);top:-40px}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-title:before{width:64px;height:64px;background-size:32px auto;top:-32px}}@media screen and (max-width:550px){.site-footer section.footer-contact .footer-title p{margin-top:26px;font-size:15px;line-height:24px}}.site-footer section.footer-contact .footer-title p:last-child{margin-top:14px}@media screen and (min-width:551px){.site-footer section.footer-contact .footer-title p:last-child{margin-top:0}}@media screen and (max-width:374px){.site-footer section.footer-contact .footer-title p{font-size:14px}}@media screen and (min-width:551px){.site-footer section.footer-contact .footer-title br.sp{display:none}}@media screen and (max-width:550px){.site-footer section.footer-contact .footer-title br.pc{display:none}}.site-footer section.footer-contact .footer-content{display:flex;max-width:1160px;width:100%;padding:26px 24px 31px;background-color:#fff;border-radius:12px;justify-content:center;gap:0 70px;position:relative}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content{position:unset;gap:0 20px}}@media screen and (max-width:550px){.site-footer section.footer-contact .footer-content{display:block;padding-top:24px;padding-bottom:24px}}@media screen and (max-width:374px){.site-footer section.footer-contact .footer-content{padding-left:12px;padding-right:12px}}.site-footer section.footer-contact .footer-content:before{left:42px;width:165px;height:216px;top:-216px;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/img-left.png) no-repeat;background-size:100% auto}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content:before{width:88px;height:100px;left:34px;top:-74px}}.site-footer section.footer-contact .footer-content:after{right:36px;width:115px;height:214px;top:-214px;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/img-right.png) no-repeat;background-size:100% auto}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content:after{width:59px;height:99px;right:29px;top:-73px}}.site-footer section.footer-contact .footer-content:before,.site-footer section.footer-contact .footer-content:after{content:"";background-position:center bottom;position:absolute}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content:before,.site-footer section.footer-contact .footer-content:after{background-position:center top}}.site-footer section.footer-contact .footer-content .tel-contact,.site-footer section.footer-contact .footer-content .contact{text-align:center}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content .tel-contact,.site-footer section.footer-contact .footer-content .contact{max-width:50%;width:100%;text-align:center}}@media screen and (max-width:550px){.site-footer section.footer-contact .footer-content .tel-contact,.site-footer section.footer-contact .footer-content .contact{max-width:100%}}.site-footer section.footer-contact .footer-content .tel-contact p:first-child,.site-footer section.footer-contact .footer-content .contact p:first-child{font-size:18px;line-height:26px;font-weight:700}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content .tel-contact p:first-child,.site-footer section.footer-contact .footer-content .contact p:first-child{font-size:14px;line-height:20px;margin-bottom:12px}}.site-footer section.footer-contact .footer-content .tel-contact p.note,.site-footer section.footer-contact .footer-content .contact p.note{font-size:16px;line-height:23px;margin-top:-6px}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content .tel-contact p.note,.site-footer section.footer-contact .footer-content .contact p.note{font-size:12px;line-height:17px}}.site-footer section.footer-contact .footer-content .tel-contact{padding-left:9px}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content .tel-contact{padding-left:0}}@media screen and (max-width:550px){.site-footer section.footer-contact .footer-content .tel-contact{margin-bottom:24px}}.site-footer section.footer-contact .footer-content .tel-contact a.tel{font-size:46px;line-height:1.6}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content .tel-contact a.tel{font-size:24px;line-height:1.8;line-height:64px;background:#00693e;border-radius:80px;max-width:263px;width:100%;text-align:center;color:#fff;justify-content:center;margin:0 auto 10px}}.site-footer section.footer-contact .footer-content .tel-contact a.tel i{font-size:32px;left:-10px;position:relative;top:3px}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content .tel-contact a.tel i{font-size:20px;left:-5px;top:0}}.site-footer section.footer-contact .footer-content .contact{max-width:360px;padding-left:0;width:100%}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content .contact{max-width:50%}}@media screen and (max-width:550px){.site-footer section.footer-contact .footer-content .contact{max-width:100%;margin-bottom:0}}.site-footer section.footer-contact .footer-content .contact a{line-height:83px;max-width:360px;font-size:16px;border-radius:80px;display:inline-block;text-align:center;margin-top:11px}@media screen and (max-width:991px){.site-footer section.footer-contact .footer-content .contact a{line-height:63px;max-width:263px;margin-top:0}}.site-footer section.footer-contact .footer-content .contact a:hover{opacity:.8}.site-footer section.useful-material{text-align:center}@media screen and (max-width:550px){.site-footer section.useful-material{padding-bottom:25px}}.site-footer section.useful-material .container{display:none}.site-footer section.useful-material .footer-title{align-items:center;justify-content:center}@media screen and (max-width:374px){.site-footer section.useful-material .footer-title{padding-left:40px}}.site-footer section.useful-material .footer-title a{position:relative;padding-left:140px;text-align:left;display:inline-block;min-height:164px}@media screen and (max-width:767px){.site-footer section.useful-material .footer-title a{min-height:auto;padding-left:46px;padding-right:24px}}.site-footer section.useful-material .footer-title a:after{content:"\f054";font-family:FontAwesome;font-size:50px;right:-117px;position:absolute;top:50%;transform:translateY(-50%);margin-top:-30px;color:#f26026;-webkit-text-stroke:4px #fff}@media screen and (max-width:767px){.site-footer section.useful-material .footer-title a:after{-webkit-text-stroke:1px #fff;right:-48px;margin-top:3px;font-size:32px}}@media screen and (max-width:374px){.site-footer section.useful-material .footer-title a:after{right:-12px}}.site-footer section.useful-material .footer-title a span.text-blue{font-size:24px;line-height:35px;color:#333}@media screen and (max-width:767px){.site-footer section.useful-material .footer-title a span.text-blue{font-size:inherit;line-height:inherit}}.site-footer section.useful-material .footer-title a:before{content:"";width:173px;height:185px;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/design-icon.png) no-repeat center;background-size:100% auto;position:absolute;margin-right:24px;display:inline-block;top:50%;left:-53px;transform:translateY(-50%);margin-top:-13px}@media screen and (max-width:767px){.site-footer section.useful-material .footer-title a:before{width:82px;left:-47px;height:80px;top:60px}}.site-footer section.useful-material .footer-content{margin-top:13px;filter:drop-shadow(0px 8px 12px rgba(190,215,194,.25))}@media screen and (max-width:767px){.site-footer section.useful-material .footer-content{margin-left:24px;margin-right:0;width:calc(100% - 24px);border-top-left-radius:12px;border-bottom-left-radius:12px;overflow:hidden}}.site-footer section.useful-material .footer-content .item{padding:0 4px;overflow:hidden}@media screen and (max-width:550px){.site-footer section.useful-material .footer-content .item{box-shadow:0px 8px 12px rgba(190,215,194,.25)}}.site-footer section.useful-material .footer-content .item img{border-radius:12px}.site-footer section.useful-material .footer-content.slider-sp{margin-right:24px;transform:rotate(180deg);margin-left:0}@media screen and (min-width:768px){.site-footer section.useful-material .footer-content.slider-sp{display:none}}.site-footer section.useful-material .footer-content.slider-sp .item{transform:rotate(180deg)}.site-footer section.footer-social{padding:0 20px}@media screen and (max-width:550px){.site-footer section.footer-social{padding:0 24px}}.site-footer section.footer-social .container{border:1px solid #00693e;border-radius:12px;padding:54px 40px 31px;display:flex}@media screen and (max-width:991px){.site-footer section.footer-social .container{padding:38px 24px}}@media screen and (max-width:767px){.site-footer section.footer-social .container{display:block;padding:38px 20px 12px;margin-bottom:30px}}.site-footer section.footer-social .container .social-left{width:322px}@media screen and (max-width:991px){.site-footer section.footer-social .container .social-left{width:275px}}@media screen and (max-width:767px){.site-footer section.footer-social .container .social-left{width:100%;padding-left:4px}}.site-footer section.footer-social .container .social-left img{width:100%;max-width:300px}@media screen and (max-width:991px){.site-footer section.footer-social .container .social-left img{max-width:278px}}.site-footer section.footer-social .container .social-left .ft-social{text-align:center;display:flex;gap:0 16px;justify-content:center;margin-top:17px;padding-right:13px}@media screen and (max-width:991px){.site-footer section.footer-social .container .social-left .ft-social{margin-top:18px}}@media screen and (max-width:767px){.site-footer section.footer-social .container .social-left .ft-social{padding-right:2px;padding-bottom:20px}}.site-footer section.footer-social .container .social-left .ft-social a{width:40px;height:40px;text-align:center;border-radius:50%;background-color:#1877f2;line-height:40px;color:#fff}.site-footer section.footer-social .container .social-left .ft-social a i{font-family:FontAwesome;font-style:normal;display:inline-block}.site-footer section.footer-social .container .social-left .ft-social a.twitter{background-color:#1da1f2}.site-footer section.footer-social .container .social-left .ft-social a.facebook i{width:16px;height:16px;line-height:16px;background:#fff;border-radius:50%;color:#1877f2}.site-footer section.footer-social .container .social-left .ft-social a.facebook i:before{top:2px;position:relative}.site-footer section.footer-social .container .social-right{width:calc(100% - 322px);padding:4px 44px 0 37px;position:relative}@media screen and (max-width:991px){.site-footer section.footer-social .container .social-right{width:calc(100% - 275px);padding-left:51px;padding-right:0}}@media screen and (max-width:767px){.site-footer section.footer-social .container .social-right{width:100%;padding-left:0}}.site-footer section.footer-social .container .social-right:before{background:#d9d9d9;left:-3px;top:-8px;bottom:9px;content:"";width:1px;position:absolute}@media screen and (max-width:991px){.site-footer section.footer-social .container .social-right:before{left:26px}}@media screen and (max-width:767px){.site-footer section.footer-social .container .social-right:before{content:none}}.site-footer section.footer-social .container .social-right p{line-height:1.8;font-size:16px}@media screen and (max-width:767px){.site-footer section.footer-social .container .social-right p{font-size:14px;line-height:1.8}}.site-footer .footer-widget-area{display:flex;max-width:1200px;margin:0 auto;padding-left:165px;gap:0 60px}@media screen and (max-width:991px){.site-footer .footer-widget-area{padding:0 24px;gap:0 20px}}@media screen and (max-width:550px){.site-footer .footer-widget-area{display:block;padding-bottom:18px}}.site-footer .widget_nav_menu{padding:0}.site-footer .widget_nav_menu h3{color:#00693e;width:100%;font-size:20px;max-width:186px}@media screen and (max-width:1160px){.site-footer .widget_nav_menu h3{max-width:100%;line-height:29px;margin-bottom:16px}}.site-footer .widget_nav_menu .container{display:flex;padding:47px 0 23px;gap:0}@media screen and (max-width:1160px){.site-footer .widget_nav_menu .container{display:block}}@media screen and (max-width:767px){.site-footer .widget_nav_menu .container{padding:11px 0}}.site-footer .widget_nav_menu .container ul{text-align:center;display:flex;flex-wrap:wrap}@media screen and (max-width:425px){.site-footer .widget_nav_menu .container ul{text-align:left}}.site-footer .widget_nav_menu .container ul li{margin-right:0;line-height:23px;width:50%;text-align:left;margin-bottom:17px}@media screen and (max-width:767px){.site-footer .widget_nav_menu .container ul li{margin-bottom:15px}}.site-footer .widget_nav_menu .container ul li:before{content:"\f054";font-family:FontAwesome;font-size:12px;margin-right:8px;position:relative;top:-1px;-webkit-text-stroke:1px #fff;transition:all ease-in-out .3s}.site-footer .widget_nav_menu .container ul li a{padding-right:0;color:#333;font-size:16px}.site-footer .widget_nav_menu .container ul li a:hover{color:#f26026}.site-footer .widget_nav_menu .container ul li:nth-of-type(2n){margin-left:0;width:50%}@media screen and (max-width:550px){.site-footer .widget_nav_menu .container ul li:nth-of-type(2n){margin-left:6px;width:calc(50% - 6px)}}.site-footer .widget_nav_menu .container ul li:hover:before{color:#f26026}.site-footer .widget_nav_menu:nth-of-type(2){padding-left:22px}@media screen and (max-width:991px){.site-footer .widget_nav_menu:nth-of-type(2){padding-left:0}}.site-footer .widget_nav_menu:nth-of-type(2) .container ul li{width:100%;margin-bottom:19px}@media screen and (max-width:550px){.site-footer .widget_nav_menu:nth-of-type(2) .container ul li{margin-bottom:18px}}@media screen and (max-width:550px){.site-footer .widget_nav_menu:nth-of-type(2) .container ul li:last-child{margin-bottom:0}}.site-footer .widget_nav_menu:nth-of-type(2) .container ul li:before{content:none}.site-footer .widget_nav_menu:nth-of-type(2) .container ul li a{padding-right:22px;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/icon.png) no-repeat center right;background-size:14px auto}.site-footer .widget_nav_menu:nth-of-type(2) .container ul li a:hover{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/icon-hover.png) no-repeat center right;background-size:14px auto}.site-footer .widget_nav_menu:nth-of-type(2) .container ul li:nth-of-type(2n){margin-left:0;width:100%}.site-footer .site-info{background:#00693e;text-align:center}@media screen and (max-width:991px){.site-footer .site-info{font-size:10px}}.site-footer .site-info .container{padding:8px 57px;max-width:100%;text-align:right}@media screen and (max-width:991px){.site-footer .site-info .container{text-align:center;padding:8px}}@media screen and (max-width:374px){.site-footer .site-info .container{text-align:center;padding:8px 2px}}.site-footer .site-info .container p{color:#fff}.site-footer .site-info .container span{margin:0 4px;color:#fff}@media screen and (max-width:767px){.site-footer .site-info .container span.pc{display:none}}@media screen and (min-width:768px){.site-footer .site-info .container span.sp{display:none}}.site-header{border:0}@media screen and (max-width:991px){.site-header{position:relative}}.site-header .site-branding .container{padding:12px 20px 11px;max-width:1200px}@media screen and (max-width:991px){.site-header .site-branding .container{padding:10px 16px}}@media screen and (max-width:374px){.site-header .site-branding .container{padding:16px}}@media screen and (max-width:991px){.site-header .site-branding .container .site-title a{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/logo-sp.png) no-repeat left center;background-size:auto 100%;display:flex}}.site-header .site-branding .container .site-title a img{max-width:413px;height:auto;width:100%}@media screen and (max-width:991px){.site-header .site-branding .container .site-title a img{width:auto;height:43px;opacity:0}}@media screen and (max-width:374px){.site-header .site-branding .container .site-title a img{width:calc(100% - 48px);height:auto}}.site-header .site-branding .container .header-right{float:right;display:flex;gap:24px;text-align:center}@media screen and (max-width:991px){.site-header .site-branding .container .header-right{display:none}}.site-header .site-branding .container .header-right a{align-items:center;justify-content:center}.site-header .site-branding .container .header-right a i{font-family:FontAwesome;font-size:22px}.site-header .site-branding .container .header-right a.tel{font-size:30px;font-weight:700;line-height:1.2}.site-header .site-branding .container .header-right a.tel:hover{color:#00693e}.site-header .site-branding .container .header-right a.tel .number{display:block;position:unset;width:auto;height:auto;background-color:transparent}.site-header .site-branding .container .header-right a.contact{width:250px;height:59px;line-height:59px;border-radius:8px}.site-header .site-branding .container .header-right a.contact:hover{background:#ffa800}.site-header .site-branding .container .header-right a.contact i{font-size:15px;left:1px;top:-2px}.site-header .site-branding .container .header-right p.note{font-size:12px;line-height:17px}.main-navigation{background:#00693e}.main-navigation .container{padding:0;max-width:1200px}.main-navigation .primary-menu li{padding:0}.main-navigation .primary-menu li:before{content:none}.main-navigation .primary-menu li a{padding:18px 19px;color:#fff;font-size:16px;position:relative}.main-navigation .primary-menu li a:hover{color:#f26026}.main-navigation .primary-menu li .sub-menu{width:210px;box-shadow:0px 4px 12px rgba(108,108,108,.25);border-radius:5px;padding:6px 4px 15px;top:calc(100% - 10px);background-color:#fff;left:7px;opacity:0;display:block !important;visibility:hidden;transform:scale(.95) translateZ(0px)}.main-navigation .primary-menu li .sub-menu:hover{transform:none;position:1;visibility:visible}.main-navigation .primary-menu li .sub-menu li a{padding:8px 12px 8px 24px;background:#fff;font-size:14px;border-bottom:0;color:#333;position:relative}.main-navigation .primary-menu li .sub-menu li a:hover{background:#fff;color:#f26026}.main-navigation .primary-menu li .sub-menu li a:hover:after{transform:none;color:#333}.main-navigation .primary-menu li .sub-menu li a:after{content:"\f054";font-family:FontAwesome;font-size:12px;vertical-align:text-top;line-height:20px;font-weight:400;left:11px;top:50%;margin-top:-11px;position:absolute;-webkit-text-stroke:1px #fff;right:auto}.main-navigation .primary-menu li .sub-menu li:last-child a{border:0}.main-navigation .primary-menu .current-menu-item a,.main-navigation .primary-menu .current-menu-parent a{color:#f26026}.main-navigation .primary-menu .menu-item-has-children a{padding-right:38px;padding-left:30px}.main-navigation .primary-menu .menu-item-has-children a:after{content:"\f107";font-family:FontAwesome;font-size:15px;vertical-align:text-top;line-height:20px;font-weight:400;right:14px;top:50%;margin-top:2px;position:absolute;margin-top:-8px;transition:all ease-in-out .3s}.main-navigation .primary-menu .menu-item-has-children a:hover:after{transform:none;color:#fff}.main-navigation .primary-menu .menu-item-has-children a:hover+.sub-menu{opacity:1;visibility:visible;transform:none}.main-navigation .primary-menu .category-menu a{padding-right:38px;padding-left:30px;pointer-events:none}.main-navigation .primary-menu .category-menu a:after{content:"\f054";font-family:FontAwesome;font-size:12px;vertical-align:text-top;line-height:20px;font-weight:400;right:10px;top:50%;margin-top:2px;transform:translateY(-50%);position:absolute;-webkit-text-stroke:1px #00693e}.sp-nav-btn{display:none}.xeory-sp-nav-btn{display:none;position:absolute;margin:auto;width:64px;height:64px;font-size:36px;line-height:36px;text-align:center;top:0;right:0;bottom:0;background-color:#00693e}.xeory-sp-nav-btn:before{content:"";position:absolute;cursor:pointer;width:100%;height:22px;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/menu-sp-con.png) no-repeat center;background-size:24px auto;left:0;right:0;top:12px}.xeory-sp-nav-btn:after{content:"メニュー";text-align:center;position:absolute;bottom:17px;line-height:1;font-size:8px;color:#fff;left:0;right:0}@media screen and (max-width:991px){.xeory-sp-nav-btn{display:block}}.sp-nav-inner{position:relative}.sp-nav-inner .xeory-spnav-btn-close{position:absolute;top:-16px;right:-16px;width:64px;height:55px;line-height:34px;text-align:center;background:0 0;border-radius:0;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/close.png) no-repeat center;background-size:24px auto}.sp-nav-inner .xeory-spnav-btn-close:after{content:"閉じる";position:absolute;left:0;right:0;font-size:10px;line-height:12px;color:#fff;cursor:pointer;bottom:0;transform:scale(.8)}.sp-nav-inner .widget_search{position:absolute;top:75px;left:0;right:0;background:#fff;padding:16px;margin:0 !important}.sp-nav-inner .widget_search .search-form{margin:0}.sp-nav-inner .site-title{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/logo-menu-sp.png) no-repeat left center;background-size:auto 100%;width:calc(100% - 76px)}@media screen and (max-width:374px){.sp-nav-inner .site-title{width:calc(100% - 48px)}}.sp-nav-inner .site-title img{opacity:0;max-width:320px;width:auto}@media screen and (max-width:374px){.sp-nav-inner .site-title img{width:100%;height:32px}}.sp-nav-inner .contact-sp{width:100%;display:flex;justify-content:center;gap:7px;padding:19px 8px 0}.sp-nav-inner .contact-sp a{width:50%;height:93px;background-color:#fff;color:#00693e;font-weight:700;font-size:16px;line-height:23px;border-radius:12px;text-align:center;padding-top:50px;position:relative}.sp-nav-inner .contact-sp a i{font-family:FontAwesome;width:100%;position:absolute;top:21px;font-size:26px;left:0;right:0;font-style:normal}.xeory-spnav-wrap{display:none;opacity:0;position:fixed;top:0;left:0;height:100%;width:100%}.xeory-spnav-wrap .sp-nav-inner{width:100%;margin:0 auto}.xeory-spnav-wrap .sp-nav-inner .spnav-widget{margin-bottom:16px}.xeory-spnav-wrap .sp-nav-inner .spnav-widget h3{background:0 0;padding:20px 16px;color:#444;font-size:22px;display:none}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div{border-top:0}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul{list-style:none;padding:21px 8px 0}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul li a{display:block;font-weight:700;color:#fff;padding:21px 0 14px;font-size:24px;line-height:35px;border-top:1px dashed #80b49f}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul li a:hover{background:#00693e;color:#fff}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul li:first-child a{border:0}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul li:last-child a{border-bottom:1px dashed #80b49f}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul .current-menu-item a,.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul .current-post-parent a{background:#00693e;color:#fff}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul .current-menu-item a:after,.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul .current-post-parent a:after{content:none;font-family:FontAwesome;float:right;padding-right:12px;color:#fff}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul .menu-item-has-children>a{position:relative}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul .menu-item-has-children>a:after{content:"";background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/icon-has-child.png);width:24px;height:24px;background-size:24px auto;position:absolute;right:3px;top:24px;bottom:0}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul .menu-item-has-children.nav-open a:after{height:3px;background:#fff;top:calc(50% + 2px);border-radius:3px}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul .menu-item-has-children .sub-menu{padding-top:0;padding:0 14px 13px}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul .menu-item-has-children .sub-menu li a{font-size:20px;padding:6px 0;border:0}.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul .menu-item-has-children .sub-menu li a:after,.xeory-spnav-wrap .sp-nav-inner .spnav-widget>div ul .menu-item-has-children .sub-menu li a:before{content:none}body.noscroll{overflow:hidden;position:fixed !important}.xeory-spnav-wrap.active{display:block;opacity:1;animation:fadeIn .5s ease 0s 1 normal;z-index:11;width:100%;height:100%;padding:12px 16px;position:fixed;overflow-y:scroll;top:0;left:0;right:0;padding-bottom:150px;background:#00693e}@keyframes fadeIn{0%{opacity:0}100%{opacity:1}}.pagination{text-align:center;padding-top:24px;padding-left:50px}@media screen and (max-width:991px){.pagination{padding-left:0}}.pagination .current{background:#f26026;border:1px solid #f26026}.pagination a{background:#fff}.pagination a:hover{background:#f26026;color:#fff;border:1px solid #f26026}.pagination a,.pagination span{width:64px;height:64px;border-radius:50%;border:1px solid #00693e;padding:0;line-height:64px;margin:0 12px;font-size:24px;font-weight:700;font-family:"Roboto",sans-serif;color:#00693e}@media screen and (max-width:991px){.pagination a,.pagination span{width:48px;height:48px;font-size:16px;line-height:46px}}.pagetop{z-index:10;width:64px;height:64px;right:108px}@media screen and (max-width:991px){.pagetop{right:22px}}.pagetop-inner{line-height:45px;background:#fff;border-radius:50%;border:1px solid #00693e}.pagetop-inner:before{color:#00693e;font-size:32px;font-weight:700}.pagetop-inner:after{content:"トップ";position:absolute;bottom:11px;left:0;right:0;font-size:12px;color:#333;line-height:23px}.wpcf7-submit{width:60%;background:#00693e !important}.wpcf7-submit:hover{background:#ffa800 !important}@media screen and (max-width:550px){.wpcf7-submit{width:100%}}.search-form{margin-bottom:40px;height:65px;border-radius:12px;overflow:hidden}.search-form input.search-field{padding:8px 65px 8px 20px;font-weight:400;font-size:14px;border-radius:0}.search-form input[type=submit]{width:65px;padding:0;background:0 0;font-family:FontAwesome;color:#00693e;border:0;font-size:24px;font-weight:100;-webkit-text-stroke:1px #fff}.search-form input::-webkit-input-placeholder{color:#888}.search-form input::-moz-placeholder{color:#888}.search-form input:-ms-input-placeholder{color:#888}.search-form input:-moz-placeholder{color:#888}.search-form input::-webkit-input-selection{color:#888}.search-form input::-moz-selection{color:#888}.search-form input:-ms-input-selection{color:#888}.search-form input:-moz-selection{color:#888}.single .xeory-social-btns ul li a:before{font-size:18px;margin-right:8px}.xeory-social-btns>ul>li.item-facebook a:before{content:"\f09a"}.xeory-breadcrumbs{margin-left:calc((100vw - 100%)/2*-1);margin-right:calc((100vw - 100%)/2*-1);background:#f7f3ea;margin-bottom:80px}@media screen and (max-width:991px){.xeory-breadcrumbs{margin-bottom:30px}}.xeory-breadcrumbs-list{margin:0 auto;max-width:1160px;padding:10px 0 7px}@media screen and (max-width:991px){.xeory-breadcrumbs-list{padding:10px 24px 11px}}.xeory-breadcrumbs-list .xeory-breadcrumbs-item a,.xeory-breadcrumbs-list .xeory-breadcrumbs-item a:hover{color:#333}.xeory-breadcrumbs-list .xeory-breadcrumbs-item:last-child a:hover{color:#333}.xeory-breadcrumbs-list .xeory-breadcrumbs-item-home:before{content:none}.xeory-breadcrumbs-item-current:before{content:""}.page-header{padding:0}@media screen and (max-width:767px){.page-header{margin-bottom:38px}}.page-header .page-title{margin:2px 0 24px;font-weight:700;color:#00693e;font-size:34px;line-height:49px;letter-spacing:.1em}@media screen and (max-width:767px){.page-header .page-title{font-size:24px;line-height:35px;margin:4px 0 14px}}@media screen and (max-width:767px){.page-header{padding-top:9px}}.page-header .taxonomy-description{font-size:16px;line-height:1.8}.entry-header,.entry-content,.entry-summary,.entry-footer,.post-cta-header,.post-cta-body-inner,.post-cta-footer,.post-author,.underpost-widget{padding-left:40px;padding-right:40px}.wpcf7-form textarea{width:100% !important}.text-blue{color:#00693e}.text-orange{color:#f26026}.tel-contact a{text-align:center;display:flex;align-items:center}.tel-contact a i{font-family:FontAwesome;font-style:normal;display:inline-block;margin-right:8px;font-size:15px;position:relative;left:-1px;top:-2px}a.tel{font-family:"Roboto",sans-serif}a.contact{background-color:#f26026;color:#fff;font-size:16px;font-weight:700;line-height:85px;border-radius:80px;max-width:360px;width:100%}a.contact:hover{background-color:#ffa800}.btn-orange{text-align:center}.btn-orange a{max-width:340px;width:100%;line-height:80px;text-align:center;background-color:#f26026;border-radius:12px;color:#fff;font-weight:700;font-size:18px;padding-top:4px;display:inline-block}@media screen and (max-width:767px){.btn-orange a{line-height:68px}}.btn-orange a:before{content:"\f054";font-family:FontAwesome;font-size:14px;position:relative;-webkit-text-stroke:1px #f26026;margin-right:10px;top:-2px;transition:all ease-in-out .3s}.btn-orange a:hover{background:#ffa800}.btn-orange a:hover:before{-webkit-text-stroke:1px #ffa800}.content-area{margin-bottom:0;padding-bottom:120px}@media screen and (max-width:991px){.content-area{padding-bottom:80px}}.bfb-common-cta .bfb-cta-left .bfb-cta-text a{width:191px;height:43px;border:1px solid #f26026;background:#fff;color:#f26026;display:inline-block;line-height:43px;padding:0;border-radius:50px;text-align:center;font-size:16px}.bfb-common-cta .bfb-cta-left .bfb-cta-text a span{color:#f26026 !important;font-size:16px !important}.bfb-common-cta .bfb-cta-left .bfb-cta-text a i{font-family:FontAwesome;font-style:normal;margin-right:8px}.bfb-common-cta .bfb-cta-left .bfb-cta-text a.contact{width:218px;font-size:13px}.bfb-common-cta .bfb-cta-left .bfb-cta-text a.contact i{position:relative;top:-2px}.bfb-common-cta .bfb-cta-right .bfb-cta-button a{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/icon-download.png) #f26026 no-repeat left 32px center !important;background-size:12px auto !important}.bzb-sns-btn li{height:20px;padding:0 4px}@media (max-width:767px){.bzb-sns-btn li{margin-bottom:9px}}.bzb-sns-btn li iframe{position:relative !important}.bzb-sns-btn li.bzb-facebook{width:115px;position:relative;top:-1px}@media (max-width:767px){.bzb-sns-btn li.bzb-facebook{width:97px}}.bzb-sns-btn li.bzb-facebook iframe{width:100% !important}@media (max-width:767px){.bzb-sns-btn li.bzb-facebook iframe{width:112px !important}}@media (max-width:767px){.bzb-sns-btn li.bzb-facebook{left:-20px}}.bzb-sns-btn li.bzb-twitter{width:93px}.bzb-sns-btn li.bzb-twitter iframe{top:-3px;background-color:#1d9bf0;border-radius:3px}.bzb-sns-btn li.bzb-twitter iframe:hover{background-color:#0c7abf}.bzb-sns-btn li.bzb-hatena iframe{top:-3px}.bzb-sns-btn li.bzb-pocket{position:relative;width:93px;top:-1px}@media (max-width:767px){.bzb-sns-btn li.bzb-pocket{top:-2px}}@media (max-width:767px){.bzb-sns-btn li.bzb-line{margin-top:-4px}}.site-main article,.page.page-front-page .site-main article,.page.page-post-list .site-content .site-main article{overflow:hidden;margin-bottom:40px;padding:0;border:0}@media screen and (max-width:767px){.site-main article,.page.page-front-page .site-main article,.page.page-post-list .site-content .site-main article{margin-bottom:24px}}.site-main article .entry-header,.page.page-front-page .site-main article .entry-header,.page.page-post-list .site-content .site-main article .entry-header{position:relative;float:left;padding:0;margin-bottom:0}@media screen and (max-width:550px){.site-main article .entry-header,.page.page-front-page .site-main article .entry-header,.page.page-post-list .site-content .site-main article .entry-header{float:none}}.site-main article .entry-header .entry-thumbnail,.page.page-front-page .site-main article .entry-header .entry-thumbnail,.page.page-post-list .site-content .site-main article .entry-header .entry-thumbnail{width:170px;margin:0;float:left;margin-right:16px;border-radius:8px;overflow:hidden}@media screen and (max-width:767px){.site-main article .entry-header .entry-thumbnail,.page.page-front-page .site-main article .entry-header .entry-thumbnail,.page.page-post-list .site-content .site-main article .entry-header .entry-thumbnail{width:100px;margin-right:16px}}.site-main article .entry-header .entry-thumbnail img,.page.page-front-page .site-main article .entry-header .entry-thumbnail img,.page.page-post-list .site-content .site-main article .entry-header .entry-thumbnail img{height:120px;-o-object-fit:cover;object-fit:cover}@media screen and (max-width:767px){.site-main article .entry-header .entry-thumbnail img,.page.page-front-page .site-main article .entry-header .entry-thumbnail img,.page.page-post-list .site-content .site-main article .entry-header .entry-thumbnail img{height:auto}}.site-main article .entry-header .entry-thumbnail a:hover,.page.page-front-page .site-main article .entry-header .entry-thumbnail a:hover,.page.page-post-list .site-content .site-main article .entry-header .entry-thumbnail a:hover{opacity:.8}@media screen and (max-width:767px){.site-main article .entry-header .entry-thumbnail a.pc,.page.page-front-page .site-main article .entry-header .entry-thumbnail a.pc,.page.page-post-list .site-content .site-main article .entry-header .entry-thumbnail a.pc{display:none}}@media screen and (min-width:768px){.site-main article .entry-header .entry-thumbnail a.sp,.page.page-front-page .site-main article .entry-header .entry-thumbnail a.sp,.page.page-post-list .site-content .site-main article .entry-header .entry-thumbnail a.sp{display:none}}.site-main article .entry-header .entry-thumbnail a.sp img,.page.page-front-page .site-main article .entry-header .entry-thumbnail a.sp img,.page.page-post-list .site-content .site-main article .entry-header .entry-thumbnail a.sp img{height:80px;-o-object-fit:cover;object-fit:cover}.site-main article .entry-content,.page.page-front-page .site-main article .entry-content,.page.page-post-list .site-content .site-main article .entry-content{padding:0}@media screen and (max-width:550px){.site-main article .entry-content,.page.page-front-page .site-main article .entry-content,.page.page-post-list .site-content .site-main article .entry-content{padding:0}}.site-main article .entry-content .entry-title,.page.page-front-page .site-main article .entry-content .entry-title,.page.page-post-list .site-content .site-main article .entry-content .entry-title{margin:0;padding:0;margin-bottom:18px;border-bottom:0;background:#fff;line-height:1.6;font-size:20px}@media screen and (max-width:767px){.site-main article .entry-content .entry-title,.page.page-front-page .site-main article .entry-content .entry-title,.page.page-post-list .site-content .site-main article .entry-content .entry-title{font-size:13px;margin-bottom:8px}}.site-main article .entry-content .entry-title a,.page.page-front-page .site-main article .entry-content .entry-title a,.page.page-post-list .site-content .site-main article .entry-content .entry-title a{color:#333;font-size:inherit;line-height:inherit}.site-main article .entry-content .entry-title a:hover,.page.page-front-page .site-main article .entry-content .entry-title a:hover,.page.page-post-list .site-content .site-main article .entry-content .entry-title a:hover{color:#333;text-decoration:none}.site-main article .entry-content .cont-str,.page.page-front-page .site-main article .entry-content .cont-str,.page.page-post-list .site-content .site-main article .entry-content .cont-str{margin-bottom:12px;font-size:14px;line-height:1.5}.site-main article .entry-content .entry-meta,.page.page-front-page .site-main article .entry-content .entry-meta,.page.page-post-list .site-content .site-main article .entry-content .entry-meta{overflow:hidden;margin-bottom:0;padding-left:0;margin-top:0}.site-main article .entry-content .entry-meta:before,.page.page-front-page .site-main article .entry-content .entry-meta:before,.page.page-post-list .site-content .site-main article .entry-content .entry-meta:before{content:none}.site-main article .entry-content .entry-meta li,.page.page-front-page .site-main article .entry-content .entry-meta li,.page.page-post-list .site-content .site-main article .entry-content .entry-meta li{list-style:none;display:inline-block;font-size:14px;color:#888;line-height:20px}@media screen and (max-width:767px){.site-main article .entry-content .entry-meta li,.page.page-front-page .site-main article .entry-content .entry-meta li,.page.page-post-list .site-content .site-main article .entry-content .entry-meta li{font-size:12px;line-height:17px}}.site-main article .entry-content .entry-meta .cat,.page.page-front-page .site-main article .entry-content .entry-meta .cat,.page.page-post-list .site-content .site-main article .entry-content .entry-meta .cat{padding:0;color:#00693e;margin-right:20px}@media screen and (max-width:767px){.site-main article .entry-content .entry-meta .cat,.page.page-front-page .site-main article .entry-content .entry-meta .cat,.page.page-post-list .site-content .site-main article .entry-content .entry-meta .cat{font-size:13px;margin-right:16px}}.site-main article:hover .entry-content .entry-title a,.page.page-front-page .site-main article:hover .entry-content .entry-title a,.page.page-post-list .site-content .site-main article:hover .entry-content .entry-title a{color:#f26026}.page:not(.page-post-list) .site-main article .entry-header{margin-bottom:40px}.page:not(.page-post-list) .site-main article .entry-header .entry-thumbnail{width:100%;margin-bottom:24px}.page:not(.page-post-list) .site-main article .entry-content table{margin-top:0}.page:not(.page-post-list) .site-main article .entry-content table td a{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/icon.png) no-repeat bottom 2px right;background-size:14px auto;padding-right:20px;padding-left:10px}.page:not(.page-post-list) .site-main article .entry-content ul.modListTable__table__list{list-style:none;padding-left:0}.page:not(.page-post-list) .site-main article .entry-content ul.modListTable__table__list li .tableItem__groupBox__titleArea *{display:inline-block}.page:not(.page-post-list) .site-main article .entry-content ul.modListTable__table__list li .tableItem__groupBox__titleArea h3{margin-bottom:0}.page:not(.page-post-list) .site-main article .entry-content ul.modListTable__table__list li .tableItem__groupBox__titleArea a{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/icon.png) no-repeat bottom 5px right;background-size:14px auto;padding-right:16px}.page:not(.page-post-list) .site-main article .entry-content ul.tableItem__groupBox__list{list-style:none;padding-left:0;margin-left:0}.page:not(.page-post-list) .site-main article .entry-content ul.tableItem__groupBox__list li::marker{content:none}.page:not(.page-post-list) .site-main article .entry-content h4{margin-top:20px}.page:not(.page-post-list) .bzb-sns-btn{display:none}@media screen and (max-width:991px){#secondary{margin-bottom:100px}}#secondary h3{margin-bottom:17px;padding:0 0 14px;color:#00693e;font-size:22px;border-bottom:1px dashed #b7a478}#secondary .side-widget{margin-bottom:48px}#secondary .widget_nav_menu{margin-bottom:36px}#secondary .widget_nav_menu ul.menu{margin-bottom:0}#secondary .widget_nav_menu ul.menu li{font-size:18px;line-height:1.6;margin-bottom:2px}#secondary .widget_nav_menu ul.menu li a{font-size:inherit;line-height:inherit;color:#333;padding:9px 0;width:100%;display:inline-block;position:relative;font-weight:700;font-size:inherit}#secondary .widget_nav_menu ul.menu li a:hover{color:#f26026}#secondary .widget_nav_menu ul.menu li.menu-item-has-children>a span.arrow{position:absolute;right:0;width:40px;height:100%;top:0}#secondary .widget_nav_menu ul.menu li.menu-item-has-children>a span.arrow:after,#secondary .widget_nav_menu ul.menu li.menu-item-has-children>a span.arrow:before{content:"";width:16px;height:2px;background:#333;position:absolute;top:calc(50% - 1px);right:0}#secondary .widget_nav_menu ul.menu li.menu-item-has-children>a span.arrow:after{transform:rotate(90deg);transition:all ease-in-out .3s}#secondary .widget_nav_menu ul.menu li.menu-item-has-children.open>a span.arrow:after{transform:rotate(0deg)}#secondary .widget_nav_menu ul.menu li .sub-menu{padding-left:16px;margin-bottom:8px}#secondary .widget_nav_menu ul.menu li .sub-menu li{font-size:16px;line-height:23px;margin-bottom:0}#secondary .widget_nav_menu ul.menu li .sub-menu li a{position:relative;padding:6px 12px 8px 24px}#secondary .widget_nav_menu ul.menu li .sub-menu li a:before{content:"\f054";font-family:FontAwesome;font-size:12px;vertical-align:text-top;left:0;position:absolute;top:8px}#secondary .popular-posts h3{margin-bottom:25px}#secondary .popular-posts ul li{font-size:13px;display:inline-block;vertical-align:top;width:100%;padding:0;overflow:hidden;line-height:1.6;margin-bottom:24px}#secondary .popular-posts ul li:last-child{margin-bottom:0}#secondary .popular-posts ul li a img{margin-right:16px;width:100px;height:80px;-o-object-fit:cover;object-fit:cover;float:left;transition:all ease-in-out .3s;border-radius:12px}#secondary .popular-posts ul li a:hover{color:#f26026}#secondary .popular-posts ul li a.wpp-post-title{color:#333;font-size:inherit;line-height:inherit;font-weight:700}#secondary .popular-posts ul li .wpp-meta{color:#fff;display:flex;font-size:11px;position:relative;padding-right:68px;margin-top:8px}#secondary .popular-posts ul li .wpp-meta .wpp-category{font-size:0;order:1}#secondary .popular-posts ul li .wpp-meta .wpp-category a{color:#00693e;font-size:12px;color:#00693e;white-space:nowrap}#secondary .popular-posts ul li .wpp-meta .wpp-date{font-size:11px;color:#888;order:2;white-space:nowrap;position:absolute;right:0;bottom:0}#secondary .popular-posts ul li:hover a{color:#f26026}#secondary .popular-posts ul li:hover a img{opacity:.8}#secondary .widget_xeory_postviews,#secondary .widget_xeory_recentviews{margin-bottom:40px}#secondary .widget_xeory_postviews .widget-content ul li,#secondary .widget_xeory_recentviews .widget-content ul li{margin-bottom:24px;padding:0}#secondary .widget_xeory_postviews .widget-content ul li .xeory-subloop-image,#secondary .widget_xeory_recentviews .widget-content ul li .xeory-subloop-image{margin-right:16px;width:100px;height:80px;-o-object-fit:cover;object-fit:cover;float:left;transition:all ease-in-out .3s;border-radius:12px;overflow:hidden;margin-bottom:0}#secondary .widget_xeory_postviews .widget-content ul li .xeory-subloop-content h4,#secondary .widget_xeory_recentviews .widget-content ul li .xeory-subloop-content h4{line-height:1.6;font-size:13px;margin-bottom:8px}#secondary .widget_xeory_postviews .widget-content ul li .xeory-subloop-content h4 a,#secondary .widget_xeory_recentviews .widget-content ul li .xeory-subloop-content h4 a{color:#333;font-size:inherit;font-weight:400;line-height:inherit;font-weight:700}#secondary .widget_xeory_postviews .widget-content ul li .xeory-subloop-content h4 a:hover,#secondary .widget_xeory_recentviews .widget-content ul li .xeory-subloop-content h4 a:hover{color:#00693e}#secondary .widget_xeory_postviews .widget-content ul li .xeory-subloop-content .xeory-subloop-meta,#secondary .widget_xeory_recentviews .widget-content ul li .xeory-subloop-content .xeory-subloop-meta{text-align:right;overflow:hidden;margin-bottom:0;display:flex;justify-content:space-between;flex-wrap:wrap}#secondary .widget_xeory_postviews .widget-content ul li .xeory-subloop-content .xeory-subloop-meta li,#secondary .widget_xeory_recentviews .widget-content ul li .xeory-subloop-content .xeory-subloop-meta li{display:inline-block;margin-bottom:0;font-size:11px;color:#888;margin-bottom:8px;order:2}#secondary .widget_xeory_postviews .widget-content ul li .xeory-subloop-content .xeory-subloop-meta .cat,#secondary .widget_xeory_recentviews .widget-content ul li .xeory-subloop-content .xeory-subloop-meta .cat{float:left;font-size:12px;color:#00693e;order:1;text-align:left}#secondary .widget_xeory_postviews .widget-content ul li .xeory-subloop-content .xeory-subloop-meta .tag,#secondary .widget_xeory_recentviews .widget-content ul li .xeory-subloop-content .xeory-subloop-meta .tag{display:none}#secondary .widget_xeory_recentviews h3:before{content:none;padding:6px}#secondary .widget_social_widget h3:before{content:"\f087";padding:6px 8px}#secondary .widget_social_widget .xeory-social-btns{padding:0;text-align:center}#secondary .widget_social_widget .xeory-social-btns ul{margin:0}#secondary .widget_social_widget .xeory-social-btns ul li{width:auto !important;padding:0 10px !important;margin:0}#secondary .widget_social_widget .xeory-social-btns ul li a{width:52px;height:52px;padding:0;margin:0;display:inline-block;line-height:52px;border-radius:5px}#secondary .widget_social_widget .xeory-social-btns ul li a:before{width:52px;height:52px;font-size:22px;margin:0}#secondary .widget_social_widget .xeory-social-btns ul li a .xeory-social-name{display:none}.single .site-content,.page:not(.page-post-list) .site-content{padding:0}.single .site-content .site-main article,.page:not(.page-post-list) .site-content .site-main article{padding:0;border-bottom:0}@media screen and (max-width:767px){.single .site-content .site-main article,.page:not(.page-post-list) .site-content .site-main article{padding:0;overflow:visible}}.single .site-content .site-main article .entry-header,.page:not(.page-post-list) .site-content .site-main article .entry-header{float:none;overflow:hidden}.single .site-content .site-main article .entry-header .entry-meta,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta{margin-bottom:0;list-style:none;text-align:left;float:left;margin-right:20px;display:flex}@media screen and (max-width:767px){.single .site-content .site-main article .entry-header .entry-meta,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta{margin-right:12px;margin-bottom:24px;display:inline-block}}.single .site-content .site-main article .entry-header .entry-meta:before,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta:before{content:none}.single .site-content .site-main article .entry-header .entry-meta li,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta li{line-height:36px;text-align:center;font-size:14px;color:#888}@media screen and (max-width:767px){.single .site-content .site-main article .entry-header .entry-meta li,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta li{font-size:12px;line-height:17px}}.single .site-content .site-main article .entry-header .entry-meta .cat,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta .cat{padding:0 16px;background:#00693e;border-radius:80px;color:#fff;margin-right:20px}@media screen and (max-width:767px){.single .site-content .site-main article .entry-header .entry-meta .cat,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta .cat{background:0 0;border-radius:0;padding:0;width:100%;margin-right:0;text-align:left;margin-bottom:6px}}.single .site-content .site-main article .entry-header .entry-meta .cat a,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta .cat a{color:#fff}@media screen and (max-width:767px){.single .site-content .site-main article .entry-header .entry-meta .cat a,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta .cat a{color:#00693e}}.single .site-content .site-main article .entry-header .entry-meta .date,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta .date{display:inline-block}.single .site-content .site-main article .entry-header .entry-meta .modified,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta .modified{font-style:normal;display:inline-block}.single .site-content .site-main article .entry-header .entry-meta i,.page:not(.page-post-list) .site-content .site-main article .entry-header .entry-meta i{margin-right:4px}.single .site-content .site-main article .entry-header .post-author,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author{padding:0;float:right;border:none;margin-top:-13px}@media screen and (max-width:767px){.single .site-content .site-main article .entry-header .post-author,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author{margin-top:0;margin-bottom:20px}}.single .site-content .site-main article .entry-header .post-author .clearfix,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .clearfix{padding:0;border:0}.single .site-content .site-main article .entry-header .post-author .post-author-img,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-img{width:56px}@media screen and (max-width:767px){.single .site-content .site-main article .entry-header .post-author .post-author-img,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-img{width:40px;float:left}}.single .site-content .site-main article .entry-header .post-author .post-author-img .inner,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-img .inner{width:56px;height:56px}@media screen and (max-width:767px){.single .site-content .site-main article .entry-header .post-author .post-author-img .inner,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-img .inner{width:40px;height:40px;float:left}}.single .site-content .site-main article .entry-header .post-author .post-author-img .inner img,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-img .inner img{width:100%;object-fit:cover}.single .site-content .site-main article .entry-header .post-author .post-author-meta,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-meta{margin-left:68px;padding-top:4px}@media screen and (max-width:767px){.single .site-content .site-main article .entry-header .post-author .post-author-meta,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-meta{margin-left:48px}}.single .site-content .site-main article .entry-header .post-author .post-author-meta p.singe-header,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-meta p.singe-header{display:block;font-size:13px;line-height:1.6}@media screen and (max-width:767px){.single .site-content .site-main article .entry-header .post-author .post-author-meta p.singe-header,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-meta p.singe-header{font-size:10px}}.single .site-content .site-main article .entry-header .post-author .post-author-meta .author,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-meta .author{line-height:1.6;margin-bottom:0}@media screen and (max-width:767px){.single .site-content .site-main article .entry-header .post-author .post-author-meta .author,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-meta .author{margin-top:-6px}}.single .site-content .site-main article .entry-header .post-author .post-author-meta .author a,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-meta .author a{color:#333;font-size:18px;line-height:inherit}@media screen and (max-width:767px){.single .site-content .site-main article .entry-header .post-author .post-author-meta .author a,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-meta .author a{font-size:14px}}.single .site-content .site-main article .entry-header .post-author .post-author-meta .author span,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-meta .author span{display:none}.single .site-content .site-main article .entry-header .post-author .post-author-meta .author_meta,.page:not(.page-post-list) .site-content .site-main article .entry-header .post-author .post-author-meta .author_meta{display:none}.single .site-content .site-main article .entry-header h1,.page:not(.page-post-list) .site-content .site-main article .entry-header h1{margin:2px 0 39px;font-size:30px;width:100%;display:inline-block;line-height:1.6}@media screen and (max-width:550px){.single .site-content .site-main article .entry-header h1,.page:not(.page-post-list) .site-content .site-main article .entry-header h1{margin:18px 0 17px;font-size:24px;line-height:1.4}}.single .site-content .site-main article .bzb-sns-area,.page:not(.page-post-list) .site-content .site-main article .bzb-sns-area{display:block;margin-bottom:35px;padding:0;text-align:center}@media screen and (max-width:767px){.single .site-content .site-main article .bzb-sns-area,.page:not(.page-post-list) .site-content .site-main article .bzb-sns-area{margin-bottom:21px}}.single .site-content .site-main article .entry-content,.page:not(.page-post-list) .site-content .site-main article .entry-content{padding:0}@media screen and (max-width:767px){.single .site-content .site-main article .entry-content,.page:not(.page-post-list) .site-content .site-main article .entry-content{overflow:visible}}.single .site-content .site-main article .entry-content a,.page:not(.page-post-list) .site-content .site-main article .entry-content a{text-decoration:none}.single .site-content .site-main article .entry-content a:hover,.page:not(.page-post-list) .site-content .site-main article .entry-content a:hover{text-decoration:underline}.single .site-content .site-main article .entry-content .entry-thumbnail,.page:not(.page-post-list) .site-content .site-main article .entry-content .entry-thumbnail{margin:20px 0 16px;border-radius:24px;overflow:hidden}@media screen and (max-width:767px){.single .site-content .site-main article .entry-content .entry-thumbnail,.page:not(.page-post-list) .site-content .site-main article .entry-content .entry-thumbnail{border-radius:0;margin-left:-24px;width:calc(100% + 48px);margin-top:0}.single .site-content .site-main article .entry-content .entry-thumbnail img,.page:not(.page-post-list) .site-content .site-main article .entry-content .entry-thumbnail img{border-radius:0}}.single .site-content .site-main article .entry-content .bzb-sns-area .bzb-sns-btn,.page:not(.page-post-list) .site-content .site-main article .entry-content .bzb-sns-area .bzb-sns-btn{padding-left:0}@media screen and (max-width:767px){.single .site-content .site-main article .entry-content .bzb-sns-area .bzb-sns-btn,.page:not(.page-post-list) .site-content .site-main article .entry-content .bzb-sns-area .bzb-sns-btn{margin-top:0;text-align:left}}.single .site-content .site-main article .entry-content .bzb-sns-area .bzb-sns-btn li,.page:not(.page-post-list) .site-content .site-main article .entry-content .bzb-sns-area .bzb-sns-btn li{font-size:12px}.single .site-content .site-main .entry-footer,.page:not(.page-post-list) .site-content .site-main .entry-footer{background:#fff;border:0;padding:0}.single .site-content .site-main .entry-footer .bzb-sns-area,.page:not(.page-post-list) .site-content .site-main .entry-footer .bzb-sns-area{margin:0 0 44px;text-align:center;padding:0}@media screen and (max-width:767px){.single .site-content .site-main .entry-footer .bzb-sns-area,.page:not(.page-post-list) .site-content .site-main .entry-footer .bzb-sns-area{text-align:left;margin-bottom:11px}}.single .site-content .site-main .entry-footer .bzb-sns-area .bzb-sns-btn li.bzb-facebook,.page:not(.page-post-list) .site-content .site-main .entry-footer .bzb-sns-area .bzb-sns-btn li.bzb-facebook{top:1px}.single .site-content .site-main .entry-footer .bzb-sns-area .bzb-sns-btn li.bzb-line,.page:not(.page-post-list) .site-content .site-main .entry-footer .bzb-sns-area .bzb-sns-btn li.bzb-line{top:-2px;position:relative}.single .site-content .site-main .entry-footer .post-footer-list,.page:not(.page-post-list) .site-content .site-main .entry-footer .post-footer-list{padding-bottom:0}.single .site-content .site-main .entry-footer .post-footer-list li,.page:not(.page-post-list) .site-content .site-main .entry-footer .post-footer-list li{padding-bottom:1em;font-size:14px;line-height:24px}.single .site-content .site-main .entry-footer .post-footer-list li:before,.page:not(.page-post-list) .site-content .site-main .entry-footer .post-footer-list li:before{color:#f26026;width:32px;height:32px;border-radius:50%;line-height:32px;border:1px solid #f26026;display:inline-block;text-align:center;margin-right:12px}.single .site-content .site-main .entry-footer .post-footer-list li a,.page:not(.page-post-list) .site-content .site-main .entry-footer .post-footer-list li a{color:#f26026;text-decoration:none}.single .site-content .site-main .entry-footer .post-footer-list li a:hover,.page:not(.page-post-list) .site-content .site-main .entry-footer .post-footer-list li a:hover{text-decoration:underline}.single .site-content .site-main .entry-footer .post-footer-list .cat:before,.page:not(.page-post-list) .site-content .site-main .entry-footer .post-footer-list .cat:before{content:"\f07b"}.single .site-content .site-main .entry-footer .post-footer-list .tag:before,.page:not(.page-post-list) .site-content .site-main .entry-footer .post-footer-list .tag:before{content:"\f02b";font-size:18px}.single .site-content .site-main .underpost-widget,.page:not(.page-post-list) .site-content .site-main .underpost-widget{padding:40px 0;border:0}@media screen and (max-width:767px){.single .site-content .site-main .underpost-widget,.page:not(.page-post-list) .site-content .site-main .underpost-widget{padding:0}}.single .site-content .site-main .underpost-widget h3,.page:not(.page-post-list) .site-content .site-main .underpost-widget h3{margin-bottom:24px;font-size:20px;padding:16px 24px;border:1px solid #00693e;border-radius:12px;color:#333;background:#fffdfa}@media screen and (max-width:991px){.single .site-content .site-main .underpost-widget h3,.page:not(.page-post-list) .site-content .site-main .underpost-widget h3{font-size:16px;padding:18px 13px}}.single .site-content .site-main .widget_xeory_related_posts,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts{padding:49px 0;border-bottom:0}@media screen and (max-width:767px){.single .site-content .site-main .widget_xeory_related_posts,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts{padding:28px 0 0}}.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop{display:flex;gap:0 30px;margin:0}@media screen and (max-width:767px){.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop{gap:24px 0;flex-wrap:wrap}}.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop li,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop li{width:calc((100% - 60px)/3);padding:0}@media screen and (max-width:767px){.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop li,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop li{width:100%}}.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop li .xeory-subloop-image,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop li .xeory-subloop-image{border-radius:12px;overflow:hidden}@media screen and (max-width:767px){.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop li .xeory-subloop-image,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop li .xeory-subloop-image{width:100px;height:auto;float:left;margin-right:16px;margin-bottom:0}}.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop li .xeory-subloop-image img,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop li .xeory-subloop-image img{height:140px;-o-object-fit:cover;object-fit:cover}@media screen and (max-width:767px){.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop li .xeory-subloop-image img,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop li .xeory-subloop-image img{height:80px}}.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop-title,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop-title{font-weight:400;font-size:14px;line-height:1.6;margin-bottom:0}@media screen and (max-width:767px){.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop-title,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop-title{font-size:13px}}.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop-title a,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop-title a{color:#333}.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop-title a:hover,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop-title a:hover{color:#f26026}.single .site-content .site-main .widget_xeory_related_posts .xeory-subloop-meta,.page:not(.page-post-list) .site-content .site-main .widget_xeory_related_posts .xeory-subloop-meta{display:none}.single .site-content .site-main .widget_social_widget,.page:not(.page-post-list) .site-content .site-main .widget_social_widget{border-bottom:0}.single .site-content .site-main .widget_social_widget .xeory-social-twitter,.page:not(.page-post-list) .site-content .site-main .widget_social_widget .xeory-social-twitter{padding:0 0 20px}@media screen and (max-width:991px){.single .site-content .site-main .widget_social_widget .xeory-social-twitter,.page:not(.page-post-list) .site-content .site-main .widget_social_widget .xeory-social-twitter{margin-bottom:16px}}.single .site-content .site-main .widget_social_widget .xeory-social-twitter iframe,.page:not(.page-post-list) .site-content .site-main .widget_social_widget .xeory-social-twitter iframe{border:1px solid #f3f3f3 !important}.single .site-content .site-main .widget_social_widget .xeory-social-twitter iframe .timeline-Widget div,.page:not(.page-post-list) .site-content .site-main .widget_social_widget .xeory-social-twitter iframe .timeline-Widget div{border-bottom:1px solid #eee !important}.single .site-content .site-main .widget_social_widget .xeory-social-btns ul li a,.page:not(.page-post-list) .site-content .site-main .widget_social_widget .xeory-social-btns ul li a{border-radius:5px}@media screen and (max-width:340px){.single .site-content .site-main .widget_social_widget .xeory-social-btns ul li a,.page:not(.page-post-list) .site-content .site-main .widget_social_widget .xeory-social-btns ul li a{padding:10px}}.single .site-content .site-main .widget_social_widget .xeory-social-facebook,.page:not(.page-post-list) .site-content .site-main .widget_social_widget .xeory-social-facebook{padding:0 8px 32px;width:100%}.single .site-content .site-main .post-author,.page:not(.page-post-list) .site-content .site-main .post-author{background:#fff;padding:47px 0 25px;border:0}@media screen and (max-width:767px){.single .site-content .site-main .post-author,.page:not(.page-post-list) .site-content .site-main .post-author{padding:28px 0 18px}}.single .site-content .site-main .post-author .clearfix,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix{padding:40px 50px 33px;border:8px solid #f7f3ea;border-radius:12px}@media screen and (max-width:767px){.single .site-content .site-main .post-author .clearfix,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix{padding:33px 23px}}.single .site-content .site-main .post-author .clearfix .post-author-img,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .post-author-img{width:86px}@media screen and (max-width:767px){.single .site-content .site-main .post-author .clearfix .post-author-img,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .post-author-img{margin:0 auto}}.single .site-content .site-main .post-author .clearfix .post-author-img .inner,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .post-author-img .inner{width:86px;height:86px;overflow:hidden;border-radius:50%;border:0;display:inline-block}.single .site-content .site-main .post-author .clearfix .post-author-img .inner img,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .post-author-img .inner img{height:100%;width:100%;max-width:initial;object-fit:cover}.single .site-content .site-main .post-author .clearfix .post-author-meta,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .post-author-meta{font-size:14px;line-height:1.6;margin-left:110px}@media screen and (max-width:767px){.single .site-content .site-main .post-author .clearfix .post-author-meta,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .post-author-meta{margin-left:0}}.single .site-content .site-main .post-author .clearfix .post-author-meta p.singe-header,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .post-author-meta p.singe-header{display:none}.single .site-content .site-main .post-author .clearfix .author,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .author{font-size:20px}@media screen and (max-width:767px){.single .site-content .site-main .post-author .clearfix .author,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .author{display:inline-block;margin-top:13px;line-height:24px;margin-bottom:20px}}.single .site-content .site-main .post-author .clearfix .author a,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .author a{color:#333}.single .site-content .site-main .post-author .clearfix .author a span,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .author a span{font-size:14px;font-weight:400;color:#f26026}@media screen and (max-width:767px){.single .site-content .site-main .post-author .clearfix .author a span,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .author a span{display:inline-block;width:100%}}.single .site-content .site-main .post-author .clearfix .author a span i:before,.page:not(.page-post-list) .site-content .site-main .post-author .clearfix .author a span i:before{font-family:FontAwesome;content:"\f08e";font-style:normal}.page .site-content .site-main article{border-bottom:1px solid #e5e5e3}.page.page-front-page .main_visual{padding:0;position:relative}.page.page-front-page .main_visual:before{left:0;top:0;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/main-visual-left.jpg)}@media screen and (max-width:767px){.page.page-front-page .main_visual:before{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/main-visual-left-sp.jpg)}}.page.page-front-page .main_visual:after{right:0;top:0;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/main-visual-right.jpg)}@media screen and (max-width:767px){.page.page-front-page .main_visual:after{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/main-visual-right-sp.jpg)}}.page.page-front-page .main_visual:before,.page.page-front-page .main_visual:after{content:"";width:50%;height:100%;background-repeat:repeat-x;background-size:auto 100%;position:absolute}.page.page-front-page .main_visual .container{position:relative;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/main-visual.jpg) transparent no-repeat top right;background-size:auto 100%;z-index:1;min-height:530px;max-width:1280px;padding-left:16px;padding-right:16px}@media screen and (min-width:992px){.page.page-front-page .main_visual .container{padding:51px 177px 41px}}@media screen and (max-width:991px){.page.page-front-page .main_visual .container{padding:20px 24px;background-position:bottom right -30px}}@media screen and (max-width:767px){.page.page-front-page .main_visual .container{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/main-visual-sp.png) transparent no-repeat bottom center;background-size:500px auto}}@media screen and (max-width:550px){.page.page-front-page .main_visual .container{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/main-visual-sp.png) transparent no-repeat bottom center;background-size:375px auto}}@media screen and (max-width:375px){.page.page-front-page .main_visual .container{background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/template-1/sass/../../images/main-visual-sp.png) transparent no-repeat bottom center;background-size:100% auto;min-height:454px}}@media screen and (max-width:374px){.page.page-front-page .main_visual .container{padding-left:16px;padding-right:16px}}.page.page-front-page .main_visual .visual-title{font-size:58px;letter-spacing:5px;color:#333;font-family:"ヒラギノ明朝 ProN W3","Hiragino Mincho ProN","游明朝",YuMincho,"HG明朝E","ＭＳＰ明朝","ＭＳ明朝",serif;font-weight:700;margin-bottom:28px;line-height:1.2}@media screen and (max-width:910px){.page.page-front-page .main_visual .visual-title{font-size:43px;letter-spacing:3.6px;line-height:1.4}}@media screen and (max-width:550px){.page.page-front-page .main_visual .visual-title{margin-bottom:20px}}@media screen and (max-width:374px){.page.page-front-page .main_visual .visual-title{font-size:30px}}.page.page-front-page .main_visual .visual-title span{font-size:54px;letter-spacing:0}@media screen and (max-width:910px){.page.page-front-page .main_visual .visual-title span{font-size:42px}}@media screen and (max-width:374px){.page.page-front-page .main_visual .visual-title span{font-size:32px}}.page.page-front-page .main_visual .visual-title b{font-size:36px;letter-spacing:0}@media screen and (max-width:910px){.page.page-front-page .main_visual .visual-title b{font-size:26px}}@media screen and (max-width:374px){.page.page-front-page .main_visual .visual-title b{font-size:20px}}.page.page-front-page .main_visual .visual-content p{font-size:18px;line-height:1.6;letter-spacing:.1em}@media screen and (max-width:910px){.page.page-front-page .main_visual .visual-content p{font-size:14px;line-height:1.4;letter-spacing:0}}@media screen and (max-width:374px){.page.page-front-page .main_visual .visual-content p{font-size:13px}}.page.page-front-page .main_visual .visual-content p i{font-size:12px;font-style:normal;position:relative;top:-6px}.page.page-front-page .main_visual .visual-content p.small{font-size:12px;line-height:17px;margin-top:5px;letter-spacing:0}.page.page-front-page .main_visual .visual-content ul{display:flex;gap:13px;list-style:none;padding-top:23px}@media screen and (max-width:767px){.page.page-front-page .main_visual .visual-content ul{position:absolute;bottom:-22px;left:50%;transform:translateX(-50%);gap:0 7px}}@media screen and (max-width:375px){.page.page-front-page .main_visual .visual-content ul{left:15px;transform:translateX(0)}}.page.page-front-page .main_visual .visual-content ul li{width:166px;height:166px;border-radius:50%;border:2px solid #00693e;padding:28px 8px 22px;text-align:center;display:flex;flex-wrap:wrap;align-items:center;justify-content:center;gap:0;position:relative;background:#fff}@media screen and (max-width:910px){.page.page-front-page .main_visual .visual-content ul li{width:109px;height:109px;padding:28px 4px 22px;border-width:1px}}@media screen and (max-width:550px){.page.page-front-page .main_visual .visual-content ul li{padding:12px 4px}.page.page-front-page .main_visual .visual-content ul li:nth-of-type(3){padding:6px 4px 9px}.page.page-front-page .main_visual .visual-content ul li:nth-of-type(3) .number{margin-top:0}}@media screen and (max-width:374px){.page.page-front-page .main_visual .visual-content ul li{width:95px;height:95px}}.page.page-front-page .main_visual .visual-content ul li:before{content:"";background:0 0;position:absolute;left:3px;right:3px;top:3px;bottom:3px;border:1px solid rgba(0,105,62,.3);border-radius:50%}.page.page-front-page .main_visual .visual-content ul li *{width:100%}.page.page-front-page .main_visual .visual-content ul li p{font-size:16px;line-height:18px;font-weight:700;letter-spacing:0}@media screen and (max-width:910px){.page.page-front-page .main_visual .visual-content ul li p{font-size:10px;line-height:11px}}.page.page-front-page .main_visual .visual-content ul li p.number{font-size:46px;letter-spacing:0;font-family:"Roboto",sans-serif}@media screen and (max-width:910px){.page.page-front-page .main_visual .visual-content ul li p.number{font-size:36px;font-size:36px;margin-bottom:8px;margin-top:11px}}@media screen and (max-width:374px){.page.page-front-page .main_visual .visual-content ul li p.number{font-size:25px}}.page.page-front-page .site-content{padding:0}.page.page-front-page .site-content .container{max-width:1000px}.page.page-front-page .site-content .site-main{padding-right:0}.page.page-front-page .site-content .site-main .top-list-post{display:flex;gap:41px 50px;justify-content:flex-start;flex-wrap:wrap;padding:64px 0 65px}@media screen and (max-width:767px){.page.page-front-page .site-content .site-main .top-list-post{gap:24px;padding-bottom:68px}}.page.page-front-page .site-content .site-main article{width:calc(50% - 25px);padding:0;margin-bottom:0}@media screen and (max-width:767px){.page.page-front-page .site-content .site-main article{width:calc(50% - 12px)}}@media screen and (max-width:767px){.page.page-front-page .site-content .site-main article{width:100%}}.page.page-front-page .site-content .site-main article .entry-header{margin-bottom:0;float:left}.page.page-front-page .site-content .site-main article .entry-header .entry-thumbnail{width:170px;margin-bottom:0}@media screen and (max-width:767px){.page.page-front-page .site-content .site-main article .entry-header .entry-thumbnail{width:110px}}@media screen and (max-width:767px){.page.page-front-page .site-content .site-main article .entry-content{overflow:hidden}}.page.page-front-page .site-content .site-main article .entry-content .entry-title{font-size:18px;line-height:1.6;margin-bottom:12px}@media screen and (max-width:767px){.page.page-front-page .site-content .site-main article .entry-content .entry-title{font-size:14px;margin-bottom:8px}}.page.page-front-page .site-content .site-main article .entry-content .entry-title a:hover{text-decoration:none;color:#f26026}.single .site-content .site-main .post-author.supervisor .clearfix .author span{font-size:13px;font-weight:400}.single .site-content .site-main .post-author.supervisor .clearfix .author{margin-top:-8px}.single .site-content .site-main .post-author.supervisor{padding-bottom:0}@media screen and (max-width:767px){.single .site-content .site-main .post-author.supervisor .author{text-align:center}.single .site-content .site-main .post-author.supervisor .clearfix .post-author-meta{text-align:center}.single .site-content .site-main .post-author.supervisor .clearfix .post-author-meta .author_meta{text-align:left}.single .site-content .site-main .post-author.supervisor .clearfix .author{margin-top:0}}.entry-thumbnail{float:none;text-align:center} @charset "UTF-8";.bfb-common-cta{position:fixed;bottom:0;left:0;background:rgba(51,51,51,.9);width:100%;display:block;z-index:9999}@media screen and (max-width:767px){.bfb-common-cta{display:none}}.bfb-common-cta .bfb-cta-wrap{position:relative}.bfb-common-cta .bfb-cta-wrap .bfb-contact{overflow:hidden;max-width:640px;margin:8px auto 6px;display:flex;flex-wrap:wrap;align-items:center;justify-content:center;gap:8px}@media screen and (max-width:767px){.bfb-common-cta .bfb-cta-wrap .bfb-contact{width:100%;padding:0 8px}}.bfb-common-cta .bfb-cta-wrap .bfb-cta-top{font-size:14px;line-height:20px;color:#fff;margin-bottom:5px}.bfb-common-cta .bfb-cta-wrap .bfb-cta-left{float:left;display:flex}@media screen and (max-width:767px){.bfb-common-cta .bfb-cta-wrap .bfb-cta-left{width:100%;float:none;text-align:center}}.bfb-common-cta .bfb-cta-wrap .bfb-cta-left .bfb-cta-text{display:flex;gap:16px}.bfb-common-cta .bfb-cta-wrap .bfb-cta-left .bfb-cta-text span{color:#000;font-size:15px;letter-spacing:0}.bfb-common-cta .bfb-cta-wrap .bfb-cta-right{float:right;width:auto;padding-left:16px;display:none}@media screen and (max-width:767px){.bfb-common-cta .bfb-cta-wrap .bfb-cta-right{float:none;margin:auto;width:80%}}@media screen and (max-width:320px){.bfb-common-cta .bfb-cta-wrap .bfb-cta-right{width:100%}}@media screen and (max-width:767px){.bfb-common-cta .bfb-cta-wrap .bfb-cta-right .bfb-cta-button{margin:6px auto 0}}.bfb-common-cta .bfb-cta-wrap .bfb-cta-right .bfb-cta-button a{color:#fff;font-size:14px;text-align:center;display:block;padding:10px 24px;border-radius:3px;background:#ed6b14;text-decoration:none;width:188px;height:43px;line-height:43px;padding:0;text-align:center;border-radius:50px;padding-left:26px}@media screen and (max-width:767px){.bfb-common-cta .bfb-cta-wrap .bfb-cta-right .bfb-cta-button a{padding:6px 8px}}.bfb-common-cta .bfb-cta-wrap .bfb-cta-right .bfb-cta-button a .fa{margin-left:8px}.bfb-common-cta-sp{display:none}@media screen and (max-width:767px){.bfb-common-cta-sp{display:block;position:fixed;bottom:0;left:0;width:100%;z-index:9999}}.bfb-common-cta-sp img{width:100%}.bfb-common-cta .bfb-close-cta,.bfb-common-cta-sp .bfb-close-cta{position:absolute;padding:0;border-radius:50%;width:20px;line-height:15px;height:20px;text-align:center;top:10px;font-weight:400;left:60px;background:0 0;border:1px solid #fff;font-size:12px;-webkit-text-stroke:1px rgba(51,51,51,.9)}.bfb-common-cta-sp .bfb-close-cta{top:-38px}.bfb-common-cta .bfb-close-cta .fa,.bfb-common-cta-sp .bfb-close-cta .fa{color:#fff}.bfb-common-cta-sp{background:rgba(51,51,51,.9)}.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact{padding:0;color:#fff;text-align:center;padding-top:4px;display:flex;flex-wrap:wrap}.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-top{width:100%;margin-bottom:2px}.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-top p{font-size:12px;line-height:17px}.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-left{width:100% !important}.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-left .bfb-cta-text{display:flex;justify-content:center;margin-bottom:2px}.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-left .bfb-cta-text a.tel,.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-left .bfb-cta-text a.contact{width:calc(50% - 1px);display:flex;flex-wrap:wrap;padding:0;line-height:15px;border-radius:0;background-color:#fff;color:#333;font-size:13px;font-weight:700;height:56px;padding-top:30px;position:relative;justify-content:center;font-family:"Roboto",sans-serif}.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-left .bfb-cta-text a.tel *,.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-left .bfb-cta-text a.contact *{width:100%}.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-left .bfb-cta-text a.tel i,.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-left .bfb-cta-text a.contact i{color:#ed6b14;font-style:normal;font-family:FontAwesome;position:absolute;top:11px;font-size:19px}.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-left .bfb-cta-text a.tel{margin-right:1px}.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-right{width:calc(100%/3) !important;display:none}.bfb-common-cta-sp .bfb-cta-wrap .bfb-contact .bfb-cta-right a{font-size:13px;background:#ed6b14;color:#fff;line-height:15px;font-weight:700;background:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/float-cta/../images/icon-download.png) #f26026 no-repeat top 9px center !important;background-size:14px auto !important;display:inline-block;width:100%;height:61px;padding-top:32px;font-family:"Roboto",sans-serif}.bfb-common-cta-sp .bfb-cta-wrap .bfb-close-cta{left:8px;top:6px;width:16px;height:16px;line-height:12px} .slick-slider{position:relative;display:block;box-sizing:border-box;-webkit-user-select:none;-moz-user-select:none;-ms-user-select:none;user-select:none;-webkit-touch-callout:none;-khtml-user-select:none;-ms-touch-action:pan-y;touch-action:pan-y;-webkit-tap-highlight-color:transparent}.slick-list{position:relative;display:block;overflow:hidden;margin:0;padding:0}.slick-list:focus{outline:none}.slick-list.dragging{cursor:pointer;cursor:hand}.slick-slider .slick-track,.slick-slider .slick-list{-webkit-transform:translate3d(0,0,0);-moz-transform:translate3d(0,0,0);-ms-transform:translate3d(0,0,0);-o-transform:translate3d(0,0,0);transform:translate3d(0,0,0)}.slick-track{position:relative;top:0;left:0;display:block;margin-left:auto;margin-right:auto}.slick-track:before,.slick-track:after{display:table;content:''}.slick-track:after{clear:both}.slick-loading .slick-track{visibility:hidden}.slick-slide{display:none;float:left;height:100%;min-height:1px}[dir=rtl] .slick-slide{float:right}.slick-slide img{display:block}.slick-slide.slick-loading img{display:none}.slick-slide.dragging img{pointer-events:none}.slick-initialized .slick-slide{display:block}.slick-loading .slick-slide{visibility:hidden}.slick-vertical .slick-slide{display:block;height:auto;border:1px solid transparent}.slick-arrow.slick-hidden{display:none} @charset 'UTF-8';.slick-loading .slick-list{background:#fff url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/slick/./ajax-loader.gif) center center no-repeat}@font-face{font-family:'slick';font-weight:400;font-style:normal;src:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/slick/./fonts/slick.eot);src:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/slick/./fonts/slick.eot?#iefix) format('embedded-opentype'),url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/slick/./fonts/slick.woff) format('woff'),url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/slick/./fonts/slick.ttf) format('truetype'),url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/slick/./fonts/slick.svg#slick) format('svg')}.slick-prev,.slick-next{font-size:0;line-height:0;position:absolute;top:50%;display:block;width:20px;height:20px;padding:0;-webkit-transform:translate(0,-50%);-ms-transform:translate(0,-50%);transform:translate(0,-50%);cursor:pointer;color:transparent;border:none;outline:none;background:0 0}.slick-prev:hover,.slick-prev:focus,.slick-next:hover,.slick-next:focus{color:transparent;outline:none;background:0 0}.slick-prev:hover:before,.slick-prev:focus:before,.slick-next:hover:before,.slick-next:focus:before{opacity:1}.slick-prev.slick-disabled:before,.slick-next.slick-disabled:before{opacity:.25}.slick-prev:before,.slick-next:before{font-family:'slick';font-size:20px;line-height:1;opacity:.75;color:#fff;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}.slick-prev{left:-25px}[dir=rtl] .slick-prev{right:-25px;left:auto}.slick-prev:before{content:'←'}[dir=rtl] .slick-prev:before{content:'→'}.slick-next{right:-25px}[dir=rtl] .slick-next{right:auto;left:-25px}.slick-next:before{content:'→'}[dir=rtl] .slick-next:before{content:'←'}.slick-dotted.slick-slider{margin-bottom:30px}.slick-dots{position:absolute;bottom:-25px;display:block;width:100%;padding:0;margin:0;list-style:none;text-align:center}.slick-dots li{position:relative;display:inline-block;width:20px;height:20px;margin:0 5px;padding:0;cursor:pointer}.slick-dots li button{font-size:0;line-height:0;display:block;width:20px;height:20px;padding:5px;cursor:pointer;color:transparent;border:0;outline:none;background:0 0}.slick-dots li button:hover,.slick-dots li button:focus{outline:none}.slick-dots li button:hover:before,.slick-dots li button:focus:before{opacity:1}.slick-dots li button:before{font-family:'slick';font-size:6px;line-height:20px;position:absolute;top:0;left:0;width:20px;height:20px;content:'•';text-align:center;opacity:.25;color:#000;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}.slick-dots li.slick-active button:before{opacity:.75;color:#000} /*! * Font Awesome 4.6.3 by @davegandy - http://fontawesome.io - @fontawesome * License - http://fontawesome.io/license (Font: SIL OFL 1.1, CSS: MIT License) */ @font-face{font-family:'FontAwesome';src:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/xeory-base/css/../fonts/fontawesome-webfont.eot?v=4.6.3);src:url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/xeory-base/css/../fonts/fontawesome-webfont.eot?#iefix&v=4.6.3) format('embedded-opentype'),url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/xeory-base/css/../fonts/fontawesome-webfont.woff2?v=4.6.3) format('woff2'),url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/xeory-base/css/../fonts/fontawesome-webfont.woff?v=4.6.3) format('woff'),url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/xeory-base/css/../fonts/fontawesome-webfont.ttf?v=4.6.3) format('truetype'),url(//www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/xeory-base/css/../fonts/fontawesome-webfont.svg?v=4.6.3#fontawesomeregular) format('svg');font-weight:400;font-style:normal}.fa{display:inline-block;font:normal normal normal 14px/1 FontAwesome;font-size:inherit;text-rendering:auto;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}.fa-lg{font-size:1.33333333em;line-height:.75em;vertical-align:-15%}.fa-2x{font-size:2em}.fa-3x{font-size:3em}.fa-4x{font-size:4em}.fa-5x{font-size:5em}.fa-fw{width:1.28571429em;text-align:center}.fa-ul{padding-left:0;margin-left:2.14285714em;list-style-type:none}.fa-ul>li{position:relative}.fa-li{position:absolute;left:-2.14285714em;width:2.14285714em;top:.14285714em;text-align:center}.fa-li.fa-lg{left:-1.85714286em}.fa-border{padding:.2em .25em .15em;border:solid .08em #eee;border-radius:.1em}.fa-pull-left{float:left}.fa-pull-right{float:right}.fa.fa-pull-left{margin-right:.3em}.fa.fa-pull-right{margin-left:.3em}.pull-right{float:right}.pull-left{float:left}.fa.pull-left{margin-right:.3em}.fa.pull-right{margin-left:.3em}.fa-spin{-webkit-animation:fa-spin 2s infinite linear;animation:fa-spin 2s infinite linear}.fa-pulse{-webkit-animation:fa-spin 1s infinite steps(8);animation:fa-spin 1s infinite steps(8)}@-webkit-keyframes fa-spin{0%{-webkit-transform:rotate(0deg);transform:rotate(0deg)}100%{-webkit-transform:rotate(359deg);transform:rotate(359deg)}}@keyframes fa-spin{0%{-webkit-transform:rotate(0deg);transform:rotate(0deg)}100%{-webkit-transform:rotate(359deg);transform:rotate(359deg)}}.fa-rotate-90{-ms-filter:"progid:DXImageTransform.Microsoft.BasicImage(rotation=1)";-webkit-transform:rotate(90deg);-ms-transform:rotate(90deg);transform:rotate(90deg)}.fa-rotate-180{-ms-filter:"progid:DXImageTransform.Microsoft.BasicImage(rotation=2)";-webkit-transform:rotate(180deg);-ms-transform:rotate(180deg);transform:rotate(180deg)}.fa-rotate-270{-ms-filter:"progid:DXImageTransform.Microsoft.BasicImage(rotation=3)";-webkit-transform:rotate(270deg);-ms-transform:rotate(270deg);transform:rotate(270deg)}.fa-flip-horizontal{-ms-filter:"progid:DXImageTransform.Microsoft.BasicImage(rotation=0, mirror=1)";-webkit-transform:scale(-1,1);-ms-transform:scale(-1,1);transform:scale(-1,1)}.fa-flip-vertical{-ms-filter:"progid:DXImageTransform.Microsoft.BasicImage(rotation=2, mirror=1)";-webkit-transform:scale(1,-1);-ms-transform:scale(1,-1);transform:scale(1,-1)}:root .fa-rotate-90,:root .fa-rotate-180,:root .fa-rotate-270,:root .fa-flip-horizontal,:root .fa-flip-vertical{filter:none}.fa-stack{position:relative;display:inline-block;width:2em;height:2em;line-height:2em;vertical-align:middle}.fa-stack-1x,.fa-stack-2x{position:absolute;left:0;width:100%;text-align:center}.fa-stack-1x{line-height:inherit}.fa-stack-2x{font-size:2em}.fa-inverse{color:#fff}.fa-glass:before{content:"\f000"}.fa-music:before{content:"\f001"}.fa-search:before{content:"\f002"}.fa-envelope-o:before{content:"\f003"}.fa-heart:before{content:"\f004"}.fa-star:before{content:"\f005"}.fa-star-o:before{content:"\f006"}.fa-user:before{content:"\f007"}.fa-film:before{content:"\f008"}.fa-th-large:before{content:"\f009"}.fa-th:before{content:"\f00a"}.fa-th-list:before{content:"\f00b"}.fa-check:before{content:"\f00c"}.fa-remove:before,.fa-close:before,.fa-times:before{content:"\f00d"}.fa-search-plus:before{content:"\f00e"}.fa-search-minus:before{content:"\f010"}.fa-power-off:before{content:"\f011"}.fa-signal:before{content:"\f012"}.fa-gear:before,.fa-cog:before{content:"\f013"}.fa-trash-o:before{content:"\f014"}.fa-home:before{content:"\f015"}.fa-file-o:before{content:"\f016"}.fa-clock-o:before{content:"\f017"}.fa-road:before{content:"\f018"}.fa-download:before{content:"\f019"}.fa-arrow-circle-o-down:before{content:"\f01a"}.fa-arrow-circle-o-up:before{content:"\f01b"}.fa-inbox:before{content:"\f01c"}.fa-play-circle-o:before{content:"\f01d"}.fa-rotate-right:before,.fa-repeat:before{content:"\f01e"}.fa-refresh:before{content:"\f021"}.fa-list-alt:before{content:"\f022"}.fa-lock:before{content:"\f023"}.fa-flag:before{content:"\f024"}.fa-headphones:before{content:"\f025"}.fa-volume-off:before{content:"\f026"}.fa-volume-down:before{content:"\f027"}.fa-volume-up:before{content:"\f028"}.fa-qrcode:before{content:"\f029"}.fa-barcode:before{content:"\f02a"}.fa-tag:before{content:"\f02b"}.fa-tags:before{content:"\f02c"}.fa-book:before{content:"\f02d"}.fa-bookmark:before{content:"\f02e"}.fa-print:before{content:"\f02f"}.fa-camera:before{content:"\f030"}.fa-font:before{content:"\f031"}.fa-bold:before{content:"\f032"}.fa-italic:before{content:"\f033"}.fa-text-height:before{content:"\f034"}.fa-text-width:before{content:"\f035"}.fa-align-left:before{content:"\f036"}.fa-align-center:before{content:"\f037"}.fa-align-right:before{content:"\f038"}.fa-align-justify:before{content:"\f039"}.fa-list:before{content:"\f03a"}.fa-dedent:before,.fa-outdent:before{content:"\f03b"}.fa-indent:before{content:"\f03c"}.fa-video-camera:before{content:"\f03d"}.fa-photo:before,.fa-image:before,.fa-picture-o:before{content:"\f03e"}.fa-pencil:before{content:"\f040"}.fa-map-marker:before{content:"\f041"}.fa-adjust:before{content:"\f042"}.fa-tint:before{content:"\f043"}.fa-edit:before,.fa-pencil-square-o:before{content:"\f044"}.fa-share-square-o:before{content:"\f045"}.fa-check-square-o:before{content:"\f046"}.fa-arrows:before{content:"\f047"}.fa-step-backward:before{content:"\f048"}.fa-fast-backward:before{content:"\f049"}.fa-backward:before{content:"\f04a"}.fa-play:before{content:"\f04b"}.fa-pause:before{content:"\f04c"}.fa-stop:before{content:"\f04d"}.fa-forward:before{content:"\f04e"}.fa-fast-forward:before{content:"\f050"}.fa-step-forward:before{content:"\f051"}.fa-eject:before{content:"\f052"}.fa-chevron-left:before{content:"\f053"}.fa-chevron-right:before{content:"\f054"}.fa-plus-circle:before{content:"\f055"}.fa-minus-circle:before{content:"\f056"}.fa-times-circle:before{content:"\f057"}.fa-check-circle:before{content:"\f058"}.fa-question-circle:before{content:"\f059"}.fa-info-circle:before{content:"\f05a"}.fa-crosshairs:before{content:"\f05b"}.fa-times-circle-o:before{content:"\f05c"}.fa-check-circle-o:before{content:"\f05d"}.fa-ban:before{content:"\f05e"}.fa-arrow-left:before{content:"\f060"}.fa-arrow-right:before{content:"\f061"}.fa-arrow-up:before{content:"\f062"}.fa-arrow-down:before{content:"\f063"}.fa-mail-forward:before,.fa-share:before{content:"\f064"}.fa-expand:before{content:"\f065"}.fa-compress:before{content:"\f066"}.fa-plus:before{content:"\f067"}.fa-minus:before{content:"\f068"}.fa-asterisk:before{content:"\f069"}.fa-exclamation-circle:before{content:"\f06a"}.fa-gift:before{content:"\f06b"}.fa-leaf:before{content:"\f06c"}.fa-fire:before{content:"\f06d"}.fa-eye:before{content:"\f06e"}.fa-eye-slash:before{content:"\f070"}.fa-warning:before,.fa-exclamation-triangle:before{content:"\f071"}.fa-plane:before{content:"\f072"}.fa-calendar:before{content:"\f073"}.fa-random:before{content:"\f074"}.fa-comment:before{content:"\f075"}.fa-magnet:before{content:"\f076"}.fa-chevron-up:before{content:"\f077"}.fa-chevron-down:before{content:"\f078"}.fa-retweet:before{content:"\f079"}.fa-shopping-cart:before{content:"\f07a"}.fa-folder:before{content:"\f07b"}.fa-folder-open:before{content:"\f07c"}.fa-arrows-v:before{content:"\f07d"}.fa-arrows-h:before{content:"\f07e"}.fa-bar-chart-o:before,.fa-bar-chart:before{content:"\f080"}.fa-twitter-square:before{content:"\f081"}.fa-facebook-square:before{content:"\f082"}.fa-camera-retro:before{content:"\f083"}.fa-key:before{content:"\f084"}.fa-gears:before,.fa-cogs:before{content:"\f085"}.fa-comments:before{content:"\f086"}.fa-thumbs-o-up:before{content:"\f087"}.fa-thumbs-o-down:before{content:"\f088"}.fa-star-half:before{content:"\f089"}.fa-heart-o:before{content:"\f08a"}.fa-sign-out:before{content:"\f08b"}.fa-linkedin-square:before{content:"\f08c"}.fa-thumb-tack:before{content:"\f08d"}.fa-external-link:before{content:"\f08e"}.fa-sign-in:before{content:"\f090"}.fa-trophy:before{content:"\f091"}.fa-github-square:before{content:"\f092"}.fa-upload:before{content:"\f093"}.fa-lemon-o:before{content:"\f094"}.fa-phone:before{content:"\f095"}.fa-square-o:before{content:"\f096"}.fa-bookmark-o:before{content:"\f097"}.fa-phone-square:before{content:"\f098"}.fa-twitter:before{content:"\f099"}.fa-facebook-f:before,.fa-facebook:before{content:"\f09a"}.fa-github:before{content:"\f09b"}.fa-unlock:before{content:"\f09c"}.fa-credit-card:before{content:"\f09d"}.fa-feed:before,.fa-rss:before{content:"\f09e"}.fa-hdd-o:before{content:"\f0a0"}.fa-bullhorn:before{content:"\f0a1"}.fa-bell:before{content:"\f0f3"}.fa-certificate:before{content:"\f0a3"}.fa-hand-o-right:before{content:"\f0a4"}.fa-hand-o-left:before{content:"\f0a5"}.fa-hand-o-up:before{content:"\f0a6"}.fa-hand-o-down:before{content:"\f0a7"}.fa-arrow-circle-left:before{content:"\f0a8"}.fa-arrow-circle-right:before{content:"\f0a9"}.fa-arrow-circle-up:before{content:"\f0aa"}.fa-arrow-circle-down:before{content:"\f0ab"}.fa-globe:before{content:"\f0ac"}.fa-wrench:before{content:"\f0ad"}.fa-tasks:before{content:"\f0ae"}.fa-filter:before{content:"\f0b0"}.fa-briefcase:before{content:"\f0b1"}.fa-arrows-alt:before{content:"\f0b2"}.fa-group:before,.fa-users:before{content:"\f0c0"}.fa-chain:before,.fa-link:before{content:"\f0c1"}.fa-cloud:before{content:"\f0c2"}.fa-flask:before{content:"\f0c3"}.fa-cut:before,.fa-scissors:before{content:"\f0c4"}.fa-copy:before,.fa-files-o:before{content:"\f0c5"}.fa-paperclip:before{content:"\f0c6"}.fa-save:before,.fa-floppy-o:before{content:"\f0c7"}.fa-square:before{content:"\f0c8"}.fa-navicon:before,.fa-reorder:before,.fa-bars:before{content:"\f0c9"}.fa-list-ul:before{content:"\f0ca"}.fa-list-ol:before{content:"\f0cb"}.fa-strikethrough:before{content:"\f0cc"}.fa-underline:before{content:"\f0cd"}.fa-table:before{content:"\f0ce"}.fa-magic:before{content:"\f0d0"}.fa-truck:before{content:"\f0d1"}.fa-pinterest:before{content:"\f0d2"}.fa-pinterest-square:before{content:"\f0d3"}.fa-google-plus-square:before{content:"\f0d4"}.fa-google-plus:before{content:"\f0d5"}.fa-money:before{content:"\f0d6"}.fa-caret-down:before{content:"\f0d7"}.fa-caret-up:before{content:"\f0d8"}.fa-caret-left:before{content:"\f0d9"}.fa-caret-right:before{content:"\f0da"}.fa-columns:before{content:"\f0db"}.fa-unsorted:before,.fa-sort:before{content:"\f0dc"}.fa-sort-down:before,.fa-sort-desc:before{content:"\f0dd"}.fa-sort-up:before,.fa-sort-asc:before{content:"\f0de"}.fa-envelope:before{content:"\f0e0"}.fa-linkedin:before{content:"\f0e1"}.fa-rotate-left:before,.fa-undo:before{content:"\f0e2"}.fa-legal:before,.fa-gavel:before{content:"\f0e3"}.fa-dashboard:before,.fa-tachometer:before{content:"\f0e4"}.fa-comment-o:before{content:"\f0e5"}.fa-comments-o:before{content:"\f0e6"}.fa-flash:before,.fa-bolt:before{content:"\f0e7"}.fa-sitemap:before{content:"\f0e8"}.fa-umbrella:before{content:"\f0e9"}.fa-paste:before,.fa-clipboard:before{content:"\f0ea"}.fa-lightbulb-o:before{content:"\f0eb"}.fa-exchange:before{content:"\f0ec"}.fa-cloud-download:before{content:"\f0ed"}.fa-cloud-upload:before{content:"\f0ee"}.fa-user-md:before{content:"\f0f0"}.fa-stethoscope:before{content:"\f0f1"}.fa-suitcase:before{content:"\f0f2"}.fa-bell-o:before{content:"\f0a2"}.fa-coffee:before{content:"\f0f4"}.fa-cutlery:before{content:"\f0f5"}.fa-file-text-o:before{content:"\f0f6"}.fa-building-o:before{content:"\f0f7"}.fa-hospital-o:before{content:"\f0f8"}.fa-ambulance:before{content:"\f0f9"}.fa-medkit:before{content:"\f0fa"}.fa-fighter-jet:before{content:"\f0fb"}.fa-beer:before{content:"\f0fc"}.fa-h-square:before{content:"\f0fd"}.fa-plus-square:before{content:"\f0fe"}.fa-angle-double-left:before{content:"\f100"}.fa-angle-double-right:before{content:"\f101"}.fa-angle-double-up:before{content:"\f102"}.fa-angle-double-down:before{content:"\f103"}.fa-angle-left:before{content:"\f104"}.fa-angle-right:before{content:"\f105"}.fa-angle-up:before{content:"\f106"}.fa-angle-down:before{content:"\f107"}.fa-desktop:before{content:"\f108"}.fa-laptop:before{content:"\f109"}.fa-tablet:before{content:"\f10a"}.fa-mobile-phone:before,.fa-mobile:before{content:"\f10b"}.fa-circle-o:before{content:"\f10c"}.fa-quote-left:before{content:"\f10d"}.fa-quote-right:before{content:"\f10e"}.fa-spinner:before{content:"\f110"}.fa-circle:before{content:"\f111"}.fa-mail-reply:before,.fa-reply:before{content:"\f112"}.fa-github-alt:before{content:"\f113"}.fa-folder-o:before{content:"\f114"}.fa-folder-open-o:before{content:"\f115"}.fa-smile-o:before{content:"\f118"}.fa-frown-o:before{content:"\f119"}.fa-meh-o:before{content:"\f11a"}.fa-gamepad:before{content:"\f11b"}.fa-keyboard-o:before{content:"\f11c"}.fa-flag-o:before{content:"\f11d"}.fa-flag-checkered:before{content:"\f11e"}.fa-terminal:before{content:"\f120"}.fa-code:before{content:"\f121"}.fa-mail-reply-all:before,.fa-reply-all:before{content:"\f122"}.fa-star-half-empty:before,.fa-star-half-full:before,.fa-star-half-o:before{content:"\f123"}.fa-location-arrow:before{content:"\f124"}.fa-crop:before{content:"\f125"}.fa-code-fork:before{content:"\f126"}.fa-unlink:before,.fa-chain-broken:before{content:"\f127"}.fa-question:before{content:"\f128"}.fa-info:before{content:"\f129"}.fa-exclamation:before{content:"\f12a"}.fa-superscript:before{content:"\f12b"}.fa-subscript:before{content:"\f12c"}.fa-eraser:before{content:"\f12d"}.fa-puzzle-piece:before{content:"\f12e"}.fa-microphone:before{content:"\f130"}.fa-microphone-slash:before{content:"\f131"}.fa-shield:before{content:"\f132"}.fa-calendar-o:before{content:"\f133"}.fa-fire-extinguisher:before{content:"\f134"}.fa-rocket:before{content:"\f135"}.fa-maxcdn:before{content:"\f136"}.fa-chevron-circle-left:before{content:"\f137"}.fa-chevron-circle-right:before{content:"\f138"}.fa-chevron-circle-up:before{content:"\f139"}.fa-chevron-circle-down:before{content:"\f13a"}.fa-html5:before{content:"\f13b"}.fa-css3:before{content:"\f13c"}.fa-anchor:before{content:"\f13d"}.fa-unlock-alt:before{content:"\f13e"}.fa-bullseye:before{content:"\f140"}.fa-ellipsis-h:before{content:"\f141"}.fa-ellipsis-v:before{content:"\f142"}.fa-rss-square:before{content:"\f143"}.fa-play-circle:before{content:"\f144"}.fa-ticket:before{content:"\f145"}.fa-minus-square:before{content:"\f146"}.fa-minus-square-o:before{content:"\f147"}.fa-level-up:before{content:"\f148"}.fa-level-down:before{content:"\f149"}.fa-check-square:before{content:"\f14a"}.fa-pencil-square:before{content:"\f14b"}.fa-external-link-square:before{content:"\f14c"}.fa-share-square:before{content:"\f14d"}.fa-compass:before{content:"\f14e"}.fa-toggle-down:before,.fa-caret-square-o-down:before{content:"\f150"}.fa-toggle-up:before,.fa-caret-square-o-up:before{content:"\f151"}.fa-toggle-right:before,.fa-caret-square-o-right:before{content:"\f152"}.fa-euro:before,.fa-eur:before{content:"\f153"}.fa-gbp:before{content:"\f154"}.fa-dollar:before,.fa-usd:before{content:"\f155"}.fa-rupee:before,.fa-inr:before{content:"\f156"}.fa-cny:before,.fa-rmb:before,.fa-yen:before,.fa-jpy:before{content:"\f157"}.fa-ruble:before,.fa-rouble:before,.fa-rub:before{content:"\f158"}.fa-won:before,.fa-krw:before{content:"\f159"}.fa-bitcoin:before,.fa-btc:before{content:"\f15a"}.fa-file:before{content:"\f15b"}.fa-file-text:before{content:"\f15c"}.fa-sort-alpha-asc:before{content:"\f15d"}.fa-sort-alpha-desc:before{content:"\f15e"}.fa-sort-amount-asc:before{content:"\f160"}.fa-sort-amount-desc:before{content:"\f161"}.fa-sort-numeric-asc:before{content:"\f162"}.fa-sort-numeric-desc:before{content:"\f163"}.fa-thumbs-up:before{content:"\f164"}.fa-thumbs-down:before{content:"\f165"}.fa-youtube-square:before{content:"\f166"}.fa-youtube:before{content:"\f167"}.fa-xing:before{content:"\f168"}.fa-xing-square:before{content:"\f169"}.fa-youtube-play:before{content:"\f16a"}.fa-dropbox:before{content:"\f16b"}.fa-stack-overflow:before{content:"\f16c"}.fa-instagram:before{content:"\f16d"}.fa-flickr:before{content:"\f16e"}.fa-adn:before{content:"\f170"}.fa-bitbucket:before{content:"\f171"}.fa-bitbucket-square:before{content:"\f172"}.fa-tumblr:before{content:"\f173"}.fa-tumblr-square:before{content:"\f174"}.fa-long-arrow-down:before{content:"\f175"}.fa-long-arrow-up:before{content:"\f176"}.fa-long-arrow-left:before{content:"\f177"}.fa-long-arrow-right:before{content:"\f178"}.fa-apple:before{content:"\f179"}.fa-windows:before{content:"\f17a"}.fa-android:before{content:"\f17b"}.fa-linux:before{content:"\f17c"}.fa-dribbble:before{content:"\f17d"}.fa-skype:before{content:"\f17e"}.fa-foursquare:before{content:"\f180"}.fa-trello:before{content:"\f181"}.fa-female:before{content:"\f182"}.fa-male:before{content:"\f183"}.fa-gittip:before,.fa-gratipay:before{content:"\f184"}.fa-sun-o:before{content:"\f185"}.fa-moon-o:before{content:"\f186"}.fa-archive:before{content:"\f187"}.fa-bug:before{content:"\f188"}.fa-vk:before{content:"\f189"}.fa-weibo:before{content:"\f18a"}.fa-renren:before{content:"\f18b"}.fa-pagelines:before{content:"\f18c"}.fa-stack-exchange:before{content:"\f18d"}.fa-arrow-circle-o-right:before{content:"\f18e"}.fa-arrow-circle-o-left:before{content:"\f190"}.fa-toggle-left:before,.fa-caret-square-o-left:before{content:"\f191"}.fa-dot-circle-o:before{content:"\f192"}.fa-wheelchair:before{content:"\f193"}.fa-vimeo-square:before{content:"\f194"}.fa-turkish-lira:before,.fa-try:before{content:"\f195"}.fa-plus-square-o:before{content:"\f196"}.fa-space-shuttle:before{content:"\f197"}.fa-slack:before{content:"\f198"}.fa-envelope-square:before{content:"\f199"}.fa-wordpress:before{content:"\f19a"}.fa-openid:before{content:"\f19b"}.fa-institution:before,.fa-bank:before,.fa-university:before{content:"\f19c"}.fa-mortar-board:before,.fa-graduation-cap:before{content:"\f19d"}.fa-yahoo:before{content:"\f19e"}.fa-google:before{content:"\f1a0"}.fa-reddit:before{content:"\f1a1"}.fa-reddit-square:before{content:"\f1a2"}.fa-stumbleupon-circle:before{content:"\f1a3"}.fa-stumbleupon:before{content:"\f1a4"}.fa-delicious:before{content:"\f1a5"}.fa-digg:before{content:"\f1a6"}.fa-pied-piper-pp:before{content:"\f1a7"}.fa-pied-piper-alt:before{content:"\f1a8"}.fa-drupal:before{content:"\f1a9"}.fa-joomla:before{content:"\f1aa"}.fa-language:before{content:"\f1ab"}.fa-fax:before{content:"\f1ac"}.fa-building:before{content:"\f1ad"}.fa-child:before{content:"\f1ae"}.fa-paw:before{content:"\f1b0"}.fa-spoon:before{content:"\f1b1"}.fa-cube:before{content:"\f1b2"}.fa-cubes:before{content:"\f1b3"}.fa-behance:before{content:"\f1b4"}.fa-behance-square:before{content:"\f1b5"}.fa-steam:before{content:"\f1b6"}.fa-steam-square:before{content:"\f1b7"}.fa-recycle:before{content:"\f1b8"}.fa-automobile:before,.fa-car:before{content:"\f1b9"}.fa-cab:before,.fa-taxi:before{content:"\f1ba"}.fa-tree:before{content:"\f1bb"}.fa-spotify:before{content:"\f1bc"}.fa-deviantart:before{content:"\f1bd"}.fa-soundcloud:before{content:"\f1be"}.fa-database:before{content:"\f1c0"}.fa-file-pdf-o:before{content:"\f1c1"}.fa-file-word-o:before{content:"\f1c2"}.fa-file-excel-o:before{content:"\f1c3"}.fa-file-powerpoint-o:before{content:"\f1c4"}.fa-file-photo-o:before,.fa-file-picture-o:before,.fa-file-image-o:before{content:"\f1c5"}.fa-file-zip-o:before,.fa-file-archive-o:before{content:"\f1c6"}.fa-file-sound-o:before,.fa-file-audio-o:before{content:"\f1c7"}.fa-file-movie-o:before,.fa-file-video-o:before{content:"\f1c8"}.fa-file-code-o:before{content:"\f1c9"}.fa-vine:before{content:"\f1ca"}.fa-codepen:before{content:"\f1cb"}.fa-jsfiddle:before{content:"\f1cc"}.fa-life-bouy:before,.fa-life-buoy:before,.fa-life-saver:before,.fa-support:before,.fa-life-ring:before{content:"\f1cd"}.fa-circle-o-notch:before{content:"\f1ce"}.fa-ra:before,.fa-resistance:before,.fa-rebel:before{content:"\f1d0"}.fa-ge:before,.fa-empire:before{content:"\f1d1"}.fa-git-square:before{content:"\f1d2"}.fa-git:before{content:"\f1d3"}.fa-y-combinator-square:before,.fa-yc-square:before,.fa-hacker-news:before{content:"\f1d4"}.fa-tencent-weibo:before{content:"\f1d5"}.fa-qq:before{content:"\f1d6"}.fa-wechat:before,.fa-weixin:before{content:"\f1d7"}.fa-send:before,.fa-paper-plane:before{content:"\f1d8"}.fa-send-o:before,.fa-paper-plane-o:before{content:"\f1d9"}.fa-history:before{content:"\f1da"}.fa-circle-thin:before{content:"\f1db"}.fa-header:before{content:"\f1dc"}.fa-paragraph:before{content:"\f1dd"}.fa-sliders:before{content:"\f1de"}.fa-share-alt:before{content:"\f1e0"}.fa-share-alt-square:before{content:"\f1e1"}.fa-bomb:before{content:"\f1e2"}.fa-soccer-ball-o:before,.fa-futbol-o:before{content:"\f1e3"}.fa-tty:before{content:"\f1e4"}.fa-binoculars:before{content:"\f1e5"}.fa-plug:before{content:"\f1e6"}.fa-slideshare:before{content:"\f1e7"}.fa-twitch:before{content:"\f1e8"}.fa-yelp:before{content:"\f1e9"}.fa-newspaper-o:before{content:"\f1ea"}.fa-wifi:before{content:"\f1eb"}.fa-calculator:before{content:"\f1ec"}.fa-paypal:before{content:"\f1ed"}.fa-google-wallet:before{content:"\f1ee"}.fa-cc-visa:before{content:"\f1f0"}.fa-cc-mastercard:before{content:"\f1f1"}.fa-cc-discover:before{content:"\f1f2"}.fa-cc-amex:before{content:"\f1f3"}.fa-cc-paypal:before{content:"\f1f4"}.fa-cc-stripe:before{content:"\f1f5"}.fa-bell-slash:before{content:"\f1f6"}.fa-bell-slash-o:before{content:"\f1f7"}.fa-trash:before{content:"\f1f8"}.fa-copyright:before{content:"\f1f9"}.fa-at:before{content:"\f1fa"}.fa-eyedropper:before{content:"\f1fb"}.fa-paint-brush:before{content:"\f1fc"}.fa-birthday-cake:before{content:"\f1fd"}.fa-area-chart:before{content:"\f1fe"}.fa-pie-chart:before{content:"\f200"}.fa-line-chart:before{content:"\f201"}.fa-lastfm:before{content:"\f202"}.fa-lastfm-square:before{content:"\f203"}.fa-toggle-off:before{content:"\f204"}.fa-toggle-on:before{content:"\f205"}.fa-bicycle:before{content:"\f206"}.fa-bus:before{content:"\f207"}.fa-ioxhost:before{content:"\f208"}.fa-angellist:before{content:"\f209"}.fa-cc:before{content:"\f20a"}.fa-shekel:before,.fa-sheqel:before,.fa-ils:before{content:"\f20b"}.fa-meanpath:before{content:"\f20c"}.fa-buysellads:before{content:"\f20d"}.fa-connectdevelop:before{content:"\f20e"}.fa-dashcube:before{content:"\f210"}.fa-forumbee:before{content:"\f211"}.fa-leanpub:before{content:"\f212"}.fa-sellsy:before{content:"\f213"}.fa-shirtsinbulk:before{content:"\f214"}.fa-simplybuilt:before{content:"\f215"}.fa-skyatlas:before{content:"\f216"}.fa-cart-plus:before{content:"\f217"}.fa-cart-arrow-down:before{content:"\f218"}.fa-diamond:before{content:"\f219"}.fa-ship:before{content:"\f21a"}.fa-user-secret:before{content:"\f21b"}.fa-motorcycle:before{content:"\f21c"}.fa-street-view:before{content:"\f21d"}.fa-heartbeat:before{content:"\f21e"}.fa-venus:before{content:"\f221"}.fa-mars:before{content:"\f222"}.fa-mercury:before{content:"\f223"}.fa-intersex:before,.fa-transgender:before{content:"\f224"}.fa-transgender-alt:before{content:"\f225"}.fa-venus-double:before{content:"\f226"}.fa-mars-double:before{content:"\f227"}.fa-venus-mars:before{content:"\f228"}.fa-mars-stroke:before{content:"\f229"}.fa-mars-stroke-v:before{content:"\f22a"}.fa-mars-stroke-h:before{content:"\f22b"}.fa-neuter:before{content:"\f22c"}.fa-genderless:before{content:"\f22d"}.fa-facebook-official:before{content:"\f230"}.fa-pinterest-p:before{content:"\f231"}.fa-whatsapp:before{content:"\f232"}.fa-server:before{content:"\f233"}.fa-user-plus:before{content:"\f234"}.fa-user-times:before{content:"\f235"}.fa-hotel:before,.fa-bed:before{content:"\f236"}.fa-viacoin:before{content:"\f237"}.fa-train:before{content:"\f238"}.fa-subway:before{content:"\f239"}.fa-medium:before{content:"\f23a"}.fa-yc:before,.fa-y-combinator:before{content:"\f23b"}.fa-optin-monster:before{content:"\f23c"}.fa-opencart:before{content:"\f23d"}.fa-expeditedssl:before{content:"\f23e"}.fa-battery-4:before,.fa-battery-full:before{content:"\f240"}.fa-battery-3:before,.fa-battery-three-quarters:before{content:"\f241"}.fa-battery-2:before,.fa-battery-half:before{content:"\f242"}.fa-battery-1:before,.fa-battery-quarter:before{content:"\f243"}.fa-battery-0:before,.fa-battery-empty:before{content:"\f244"}.fa-mouse-pointer:before{content:"\f245"}.fa-i-cursor:before{content:"\f246"}.fa-object-group:before{content:"\f247"}.fa-object-ungroup:before{content:"\f248"}.fa-sticky-note:before{content:"\f249"}.fa-sticky-note-o:before{content:"\f24a"}.fa-cc-jcb:before{content:"\f24b"}.fa-cc-diners-club:before{content:"\f24c"}.fa-clone:before{content:"\f24d"}.fa-balance-scale:before{content:"\f24e"}.fa-hourglass-o:before{content:"\f250"}.fa-hourglass-1:before,.fa-hourglass-start:before{content:"\f251"}.fa-hourglass-2:before,.fa-hourglass-half:before{content:"\f252"}.fa-hourglass-3:before,.fa-hourglass-end:before{content:"\f253"}.fa-hourglass:before{content:"\f254"}.fa-hand-grab-o:before,.fa-hand-rock-o:before{content:"\f255"}.fa-hand-stop-o:before,.fa-hand-paper-o:before{content:"\f256"}.fa-hand-scissors-o:before{content:"\f257"}.fa-hand-lizard-o:before{content:"\f258"}.fa-hand-spock-o:before{content:"\f259"}.fa-hand-pointer-o:before{content:"\f25a"}.fa-hand-peace-o:before{content:"\f25b"}.fa-trademark:before{content:"\f25c"}.fa-registered:before{content:"\f25d"}.fa-creative-commons:before{content:"\f25e"}.fa-gg:before{content:"\f260"}.fa-gg-circle:before{content:"\f261"}.fa-tripadvisor:before{content:"\f262"}.fa-odnoklassniki:before{content:"\f263"}.fa-odnoklassniki-square:before{content:"\f264"}.fa-get-pocket:before{content:"\f265"}.fa-wikipedia-w:before{content:"\f266"}.fa-safari:before{content:"\f267"}.fa-chrome:before{content:"\f268"}.fa-firefox:before{content:"\f269"}.fa-opera:before{content:"\f26a"}.fa-internet-explorer:before{content:"\f26b"}.fa-tv:before,.fa-television:before{content:"\f26c"}.fa-contao:before{content:"\f26d"}.fa-500px:before{content:"\f26e"}.fa-amazon:before{content:"\f270"}.fa-calendar-plus-o:before{content:"\f271"}.fa-calendar-minus-o:before{content:"\f272"}.fa-calendar-times-o:before{content:"\f273"}.fa-calendar-check-o:before{content:"\f274"}.fa-industry:before{content:"\f275"}.fa-map-pin:before{content:"\f276"}.fa-map-signs:before{content:"\f277"}.fa-map-o:before{content:"\f278"}.fa-map:before{content:"\f279"}.fa-commenting:before{content:"\f27a"}.fa-commenting-o:before{content:"\f27b"}.fa-houzz:before{content:"\f27c"}.fa-vimeo:before{content:"\f27d"}.fa-black-tie:before{content:"\f27e"}.fa-fonticons:before{content:"\f280"}.fa-reddit-alien:before{content:"\f281"}.fa-edge:before{content:"\f282"}.fa-credit-card-alt:before{content:"\f283"}.fa-codiepie:before{content:"\f284"}.fa-modx:before{content:"\f285"}.fa-fort-awesome:before{content:"\f286"}.fa-usb:before{content:"\f287"}.fa-product-hunt:before{content:"\f288"}.fa-mixcloud:before{content:"\f289"}.fa-scribd:before{content:"\f28a"}.fa-pause-circle:before{content:"\f28b"}.fa-pause-circle-o:before{content:"\f28c"}.fa-stop-circle:before{content:"\f28d"}.fa-stop-circle-o:before{content:"\f28e"}.fa-shopping-bag:before{content:"\f290"}.fa-shopping-basket:before{content:"\f291"}.fa-hashtag:before{content:"\f292"}.fa-bluetooth:before{content:"\f293"}.fa-bluetooth-b:before{content:"\f294"}.fa-percent:before{content:"\f295"}.fa-gitlab:before{content:"\f296"}.fa-wpbeginner:before{content:"\f297"}.fa-wpforms:before{content:"\f298"}.fa-envira:before{content:"\f299"}.fa-universal-access:before{content:"\f29a"}.fa-wheelchair-alt:before{content:"\f29b"}.fa-question-circle-o:before{content:"\f29c"}.fa-blind:before{content:"\f29d"}.fa-audio-description:before{content:"\f29e"}.fa-volume-control-phone:before{content:"\f2a0"}.fa-braille:before{content:"\f2a1"}.fa-assistive-listening-systems:before{content:"\f2a2"}.fa-asl-interpreting:before,.fa-american-sign-language-interpreting:before{content:"\f2a3"}.fa-deafness:before,.fa-hard-of-hearing:before,.fa-deaf:before{content:"\f2a4"}.fa-glide:before{content:"\f2a5"}.fa-glide-g:before{content:"\f2a6"}.fa-signing:before,.fa-sign-language:before{content:"\f2a7"}.fa-low-vision:before{content:"\f2a8"}.fa-viadeo:before{content:"\f2a9"}.fa-viadeo-square:before{content:"\f2aa"}.fa-snapchat:before{content:"\f2ab"}.fa-snapchat-ghost:before{content:"\f2ac"}.fa-snapchat-square:before{content:"\f2ad"}.fa-pied-piper:before{content:"\f2ae"}.fa-first-order:before{content:"\f2b0"}.fa-yoast:before{content:"\f2b1"}.fa-themeisle:before{content:"\f2b2"}.fa-google-plus-circle:before,.fa-google-plus-official:before{content:"\f2b3"}.fa-fa:before,.fa-font-awesome:before{content:"\f2b4"}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);border:0}.sr-only-focusable:active,.sr-only-focusable:focus{position:static;width:auto;height:auto;margin:0;overflow:visible;clip:auto} @charset "UTF-8"; .single section[class*=xeory_banner_manager],.page section[class*=xeory_banner_manager]{overflow:hidden;width:100%;padding-bottom:40px;text-align:center}.single section[class*=xeory_banner_manager] .xbm_left_ad_area,.single section[class*=xeory_banner_manager] .xbm_right_ad_area,.page section[class*=xeory_banner_manager] .xbm_left_ad_area,.page section[class*=xeory_banner_manager] .xbm_right_ad_area{width:50%;text-align:center;display:inline-block}@media screen and (max-width:550px){.single section[class*=xeory_banner_manager] .xbm_left_ad_area,.single section[class*=xeory_banner_manager] .xbm_right_ad_area,.page section[class*=xeory_banner_manager] .xbm_left_ad_area,.page section[class*=xeory_banner_manager] .xbm_right_ad_area{width:100%}}.single section[class*=xeory_banner_manager] a,.page section[class*=xeory_banner_manager] a{max-width:100%;display:inline-block}.single section[class*=xeory_banner_manager] .xbm_right_ad_area,.page section[class*=xeory_banner_manager] .xbm_right_ad_area{padding-left:8px}@media screen and (max-width:550px){.single section[class*=xeory_banner_manager] .xbm_right_ad_area,.page section[class*=xeory_banner_manager] .xbm_right_ad_area{padding-left:0}}.single section[class*=xeory_banner_manager] .xbm_left_ad_area,.page section[class*=xeory_banner_manager] .xbm_left_ad_area{padding-right:8px}@media screen and (max-width:550px){.single section[class*=xeory_banner_manager] .xbm_left_ad_area,.page section[class*=xeory_banner_manager] .xbm_left_ad_area{padding-right:0;padding-bottom:40px}}.single section[class*=xeory_banner_manager].upper-cta-widget:nth-of-type(1),.page section[class*=xeory_banner_manager].upper-cta-widget:nth-of-type(1){margin-top:40px}.single section[class*=xeory_banner_manager].underpost-widget,.page section[class*=xeory_banner_manager].underpost-widget{border:none}section[class*=xeory_banner_manager].side-widget{padding-bottom:0;text-align:center}section[class*=xeory_banner_manager].side-widget .xbm_left_ad_area,section[class*=xeory_banner_manager].side-widget .xbm_right_ad_area{width:100%;display:block;padding:0}section[class*=xeory_banner_manager].side-widget .xbm_left_ad_area a,section[class*=xeory_banner_manager].side-widget .xbm_right_ad_area a{max-width:100%}section[class*=xeory_banner_manager].side-widget a{display:inline-block}section[class*=xeory_banner_manager].side-widget .xbm_left_ad_area{padding-bottom:40px}section[class*=xeory_banner_manager].spnav-widget{padding-top:16px} .tablepress{--text-color:#111;--head-text-color:var(--text-color);--head-bg-color:#d9edf7;--odd-text-color:var(--text-color);--odd-bg-color:#fff;--even-text-color:var(--text-color);--even-bg-color:#f9f9f9;--hover-text-color:var(--text-color);--hover-bg-color:#f3f3f3;--border-color:#ddd;--padding:.5rem;border:none;border-collapse:collapse;border-spacing:0;clear:both;margin:0 auto 1rem;table-layout:auto;width:100%}.tablepress>:not(caption)>*>*{background:0 0;border:none;box-sizing:border-box;float:none!important;padding:var(--padding);text-align:left;vertical-align:top}.tablepress>:where(thead)+tbody>*>*,.tablepress>tbody>*~*>*,.tablepress>tfoot>:where(:first-child)>*{border-top:1px solid var(--border-color)}.tablepress>:where(thead,tfoot)>*>th{background-color:var(--head-bg-color);color:var(--head-text-color);font-weight:700;vertical-align:middle;word-break:normal}.tablepress>:where(tbody)>tr>*{color:var(--text-color)}.tablepress>:where(tbody.row-striping)>:nth-child(odd)>*{background-color:var(--odd-bg-color);color:var(--odd-text-color)}.tablepress>:where(tbody.row-striping)>:nth-child(2n)>*{background-color:var(--even-bg-color);color:var(--even-text-color)}.tablepress>.row-hover>tr:hover>*{background-color:var(--hover-bg-color);color:var(--hover-text-color)}.tablepress img{border:none;margin:0;max-width:none;padding:0}.tablepress-table-description{clear:both;display:block}.dt-scroll{width:100%}.dt-scroll .tablepress{width:100%!important}div.dt-scroll-body tfoot tr,div.dt-scroll-body thead tr{height:0}div.dt-scroll-body tfoot tr th,div.dt-scroll-body thead tr th{border-bottom-width:0!important;border-top-width:0!important;height:0!important;padding-bottom:0!important;padding-top:0!important}div.dt-scroll-body tfoot tr th div.dt-scroll-sizing,div.dt-scroll-body thead tr th div.dt-scroll-sizing{height:0!important;overflow:hidden!important}div.dt-scroll-body>table.dataTable>thead>tr>th{overflow:hidden}.tablepress{--head-active-bg-color:#049cdb;--head-active-text-color:var(--head-text-color);--head-sort-arrow-color:var(--head-active-text-color)}.tablepress thead th:active{outline:none}.tablepress thead .dt-orderable-asc .dt-column-order:before,.tablepress thead .dt-ordering-asc .dt-column-order:before{bottom:50%;content:"▲"/"";display:block;position:absolute}.tablepress thead .dt-orderable-desc .dt-column-order:after,.tablepress thead .dt-ordering-desc .dt-column-order:after{content:"▼"/"";display:block;position:absolute;top:50%}.tablepress thead .dt-orderable-asc,.tablepress thead .dt-orderable-desc,.tablepress thead .dt-ordering-asc,.tablepress thead .dt-ordering-desc{padding-right:24px;position:relative}.tablepress thead .dt-orderable-asc .dt-column-order,.tablepress thead .dt-orderable-desc .dt-column-order,.tablepress thead .dt-ordering-asc .dt-column-order,.tablepress thead .dt-ordering-desc .dt-column-order{bottom:0;color:var(--head-sort-arrow-color);position:absolute;right:6px;top:0;width:12px}.tablepress thead .dt-orderable-asc .dt-column-order:after,.tablepress thead .dt-orderable-asc .dt-column-order:before,.tablepress thead .dt-orderable-desc .dt-column-order:after,.tablepress thead .dt-orderable-desc .dt-column-order:before,.tablepress thead .dt-ordering-asc .dt-column-order:after,.tablepress thead .dt-ordering-asc .dt-column-order:before,.tablepress thead .dt-ordering-desc .dt-column-order:after,.tablepress thead .dt-ordering-desc .dt-column-order:before{font-family:sans-serif!important;font-size:12px;line-height:12px;opacity:.2}.tablepress thead .dt-orderable-asc,.tablepress thead .dt-orderable-desc{cursor:pointer;outline-offset:-2px}.tablepress thead .dt-orderable-asc:hover,.tablepress thead .dt-orderable-desc:hover,.tablepress thead .dt-ordering-asc,.tablepress thead .dt-ordering-desc{background-color:var(--head-active-bg-color);color:var(--head-active-text-color)}.tablepress thead .dt-ordering-asc .dt-column-order:before,.tablepress thead .dt-ordering-desc .dt-column-order:after{opacity:.8}.tablepress:where(.auto-type-alignment) .dt-right,.tablepress:where(.auto-type-alignment) .dt-type-date,.tablepress:where(.auto-type-alignment) .dt-type-numeric{text-align:right}.dt-container{clear:both;margin-bottom:1rem;position:relative}.dt-container .tablepress{margin-bottom:0}.dt-container .dt-layout-row{display:flex;flex-direction:row;flex-wrap:wrap;justify-content:space-between}.dt-container .dt-layout-row.dt-layout-table .dt-layout-cell{display:block;width:100%}.dt-container .dt-layout-cell{display:flex;flex-direction:row;flex-wrap:wrap;gap:1em;padding:5px 0}.dt-container .dt-layout-cell.dt-layout-full{align-items:center;justify-content:space-between;width:100%}.dt-container .dt-layout-cell.dt-layout-full>:only-child{margin:auto}.dt-container .dt-layout-cell.dt-layout-start{align-items:center;justify-content:flex-start;margin-right:auto}.dt-container .dt-layout-cell.dt-layout-end{align-items:center;justify-content:flex-end;margin-left:auto}.dt-container .dt-layout-cell:empty{display:none}.dt-container label{display:inline}.dt-container .dt-input{display:inline;font-size:inherit;padding:5px;width:auto}.dt-container .dt-search{align-items:center;display:flex;flex-wrap:wrap;gap:5px;justify-content:center}.dt-container .dt-paging .dt-paging-button{background:#0000;border:1px solid #0000;border-radius:2px;box-sizing:border-box;color:inherit!important;cursor:pointer;display:inline-block;font-size:1em;height:32px;margin-left:2px;min-width:32px;padding:0 5px;text-align:center;text-decoration:none!important;vertical-align:middle}.dt-container .dt-paging .dt-paging-button.current,.dt-container .dt-paging .dt-paging-button:hover{border:1px solid #111}.dt-container .dt-paging .dt-paging-button.disabled,.dt-container .dt-paging .dt-paging-button.disabled:active,.dt-container .dt-paging .dt-paging-button.disabled:hover{border:1px solid #0000;color:#0000004d!important;cursor:default;outline:none}.dt-container .dt-paging>.dt-paging-button:first-child{margin-left:0}.dt-container .dt-paging .ellipsis{padding:0 1em}@media screen and (max-width:767px){.dt-container .dt-layout-row{flex-direction:column}.dt-container .dt-layout-cell{flex-direction:column;padding:.5em 0}} @-webkit-keyframes bgslide{from{background-position-x:0}to{background-position-x:-200%}}@keyframes bgslide{from{background-position-x:0}to{background-position-x:-200%}}.wpp-widget-block-placeholder,.wpp-shortcode-placeholder{margin:0 auto;width:60px;height:3px;background:#dd3737;background:linear-gradient(90deg,#dd3737 0%,#571313 10%,#dd3737 100%);background-size:200% auto;border-radius:3px;-webkit-animation:bgslide 1s infinite linear;animation:bgslide 1s infinite linear}</style><script type="application/ld+json">{ "@context": "http://schema.org", "@type": "NewsArticle", "mainEntityOfPage":{ "@type":"WebPage", "@id":"https://www.ht-tax.or.jp/sozoku-guide/bucket-list" }, "headline": "親が亡くなる前にやっておきたいこと10選", "image": { "@type": "ImageObject", "url": "https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/08/FY310188023747-1690955553.jpg", "height": "800", "width": "1200" }, "datePublished": "2023-08-14T12:53:45+09:00", "dateModified": "2023-10-17T15:03:25+09:00", "author": { "@type": "Person", "name": "山口拓也" }, "publisher": { "@type": "Organization", "name": "辻・本郷税理士法人の相続ガイド", "logo": { "@type": "ImageObject", "url": "https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/logo.png", "width": "841", "height": "112" } }, "description": "親との別れはいつやってくるか分かりません。やがてくるその日に備えて、生前のうちに準備をしておくことで、相続の迎え方が大きく変わることとなります。いざ相続が発生すると、悲しみに暮れる間もなく" }</script> <meta name="google-site-verification" content="kE5rlk05cxr6t2cLpe-blFdz06Wcu79hE4XQHNSRo6s"><meta name="google-site-verification" content="RtrWkKGZ2ARAe82XSXPia9JU_iksU9ahsM9CAk_ll6U"><link rel="icon" href="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/favicon.png" sizes="32x32" /><link rel="icon" href="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/favicon.png" sizes="192x192" /><link rel="apple-touch-icon" href="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/favicon.png" /><meta name="msapplication-TileImage" content="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/favicon.png" /><style id="sccss">/* 2024川島 */ green_title{ text-align:left; color:white; background-color:green; } .shita_mijikai120{ margin-bottom:-120px !important; } .ueshita_mijikai100-120{ margin-top:-100px !important; margin-bottom:-120px !important; } .shita_mijikai100{ margin-bottom:-100px !important; } /* 2023東峰書房 */ /* kumaさんの追加css */ /* 要素配置 */ .text_left{ text-align:left; } .text_center{ text-align: center; } .text_right{ text-align: right; } /* 太字 */ .bold{ font-weight: bold; } /* 脚注用 */ .text14{ font-size: 0.9em } /* 1字下げ */ .ml10{ margin-left: 1.0em; } /* 文字色：緑（#2a8c2a） */ .f-green{ color: #2a8c2a; } /* 相続税コラム内、コラム執筆事務所名 */ p.post-auther::before { content: "執筆：辻・本郷相続センター"; padding-right: 0.5em; font-weight: bold; } p.post-auther { font-weight: bold; text-align: right; } p.post-auther a{ font-weight: bold; } /* 相続税コラム内、参考用枠 */ div.cf { font-size: 0.98em; line-height: 1.9; margin: 1.8rem 0; } /* 相続税コラム内、参考コラムの行頭につけるアイコン */ span.column-cf { background: #80b963; color: #fff; font-size: 0.9em; padding: 0.2em 0.8em 0.3em 0.4em; border-radius: 4px; clip-path: polygon(0% 0%, 90% 0%, 100% 50%, 90% 100%, 0% 100%); } /* 相続税コラム内、pointアイコン */ p.column-point::before { content: url(./wp-content/uploads/2022/09/point.png); vertical-align: middle; padding-right: 5px; } /* 相続税コラム内、checkアイコン */ p.column-check::before { content: url(./wp-content/uploads/2022/11/check.png); vertical-align: middle; padding-right: 5px; } /* 相続税コラム_サイドバー用追加バナー */ .aside-banners a{ display: block; } /* セミナー情報ページ */ /* homeページ　バナー設置用 */ .banner-container{ max-width: 80rem; margin: 1.25rem auto 0; } .banner-container a{ display: block; text-align: center; } img.rounded-5{ border-radius: 5px; } img.rounded-10{ border-radius: 10px; } @media (min-width: 781px) { .only-sp{ display: none; } } @media (max-width: 780px) { .banner-container{ margin: 1.25rem auto 0; max-width: calc(100% - 56px); } .only-pc{ display: none; } } .container-seminor{ margin-top: 2rem; margin-bottom: 5rem; font-size: 1.1rem; } .seminor-theme{ border-left: 2px solid #d68543; border-right: 2px solid #d68543; border-top: 2px solid #d68543; padding: 1.8rem; font-weight: bold; font-size: 1.4rem; line-height: 1.5; } .seminor-theme span{ font-size: 1rem; font-weight: normal; } .seminor-present{ border: 2px solid #d68543; background: #FCD3AA; padding: 1.4rem; font-size: 1rem; } ul.venue-nav{ display: flex; flex-wrap: wrap; align-content: space-evenly; margin: 0; padding: 0; list-style-type: none; } ul.venue-nav li{ flex: 1 1 auto; margin-bottom: 1rem; } ul.venue-nav li a{ display: block; padding: 0.8rem 2rem; background: #2a8c2a; color:#fff; font-size: 1rem; text-align: center; border-right: 1px solid #fff; text-decoration: none; } ul.venue-nav li a::before{ content: "▼"; color:#80b963; padding-right: 2px; } ul.venue-nav li:last-child { margin-right: 0; } ul.venue-nav li a:last-child{ margin-bottom: 0; } section.venue-information{ background: #F7F3EA; padding: 0.1rem 2rem 3rem; border-radius: 5px; } .venue-information h3{ background: #2A8C2A; color: #fff; } section.venue-information table{ margin-bottom: 10px; } @media (max-width: 46.8125em) { section.venue-information table{ font-size: 1.0rem; }} p.venue-information a{ display: inline-block; text-decoration: none; width: 100%; text-align: center; padding: 1.2rem; background: #d68543; font-size: 1.2rem; color: #fff; border: 0; border-radius: 5px; } p.venue-information a:hover{ color: #ccc; } p.venue-tel{ text-align: center; font-size: 1.2rem; margin-bottom: 0; } .venue-tel img.tel{ max-width:80%; vertical-align: middle; } span.text20{ font-size: 2.0rem; } br.sp{ display: none; } @media (max-width: 949px) { ul.venue-nav li a{ padding: 1rem 2rem; } div.mb30.text14{ font-size: 0.8rem; } br.sp { display: block; } } @media (max-width: 639px) { ul.venue-nav li{ flex: 1 1 auto; margin-bottom: 1rem; } ul.venue-nav li a { padding: 1rem 2rem; } }</style></head><body class="post-template-default single single-post postid-924 single-format-standard wp-custom-logo post-bucket-list"> <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-MW775W8" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript><div id="fb-root"></div> <script>window.fbAsyncInit = function() { FB.init({ appId : '', cookie : true, xfbml : true, version : 'v6.0' }); FB.AppEvents.logPageView(); }; function postfeed(url){ FB.ui( { method: 'share', href: url }, function(response) { if (response && !response.error_message) { alert('投稿しました'); } else { alert('投稿に失敗しました'); } }); }</script> <script async defer src="https://connect.facebook.net/ja_JP/sdk.js"></script> <div id="page" class="site"><header id="masthead" class="site-header"><div class="site-branding"><div class="container"><p class="site-title" rel="home"><a href="https://www.ht-tax.or.jp/sozoku-guide/" class="custom-logo-link" rel="home"><img width="841" height="112" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/logo.png" class="custom-logo" alt="辻・本郷税理士法人の相続ガイド" decoding="async" fetchpriority="high" srcset="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/logo.png 841w, https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/logo-767x102.png 767w, https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/logo-768x102.png 768w" sizes="(max-width: 841px) 100vw, 841px" /></a></p> <span class="sp-nav-btn"></span><div id="header-sns" class="sp-hide"><ul><li class="feedly_icon"> <a target="_blank" href="https://feedly.com/i/subscription/feed/https%3A%2F%2Fwww.ht-tax.or.jp%2Fsozoku-guide%2Ffeed"> <i class="fa fa-rss"></i> </a></li></ul></div><div class="header-right tel-contact"><div class="wrap "> <a class="contact" href="https://www.ht-tax.or.jp/sozoku/" target="_blank"><i class="fa-solid fa-envelope"></i>相続税申告のご依頼はこちら</a></div></div></div></div><nav id="site-navigation" class="main-navigation"><div class="container"><div class="menu-header-nav-container"><ul id="primary-menu" class="primary-menu"><li id="menu-item-31" class="category-menu menu-item menu-item-type-custom menu-item-object-custom menu-item-31"><a href="#">記事カテゴリー</a></li><li id="menu-item-1203" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-1203"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e7%94%b3%e5%91%8a">相続税申告</a></li><li id="menu-item-157" class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor current-menu-parent current-post-parent menu-item-157"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/souzoku">相続手続き</a></li><li id="menu-item-158" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-158"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/isan">遺産分割</a></li><li id="menu-item-160" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-160"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/zaisan">財産評価</a></li><li id="menu-item-161" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-161"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/zaimu">税務調査</a></li><li id="menu-item-159" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-159"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/seizen">生前対策・贈与</a></li><li id="menu-item-162" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-162"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/etc">その他</a></li></ul></div></div></nav></header><div id="content" class="site-content"><div class="container"><nav class="xeory-breadcrumbs"><ol class="xeory-breadcrumbs-list" itemscope itemtype="https://schema.org/BreadcrumbList"><li itemscope itemtype="https://schema.org/ListItem" itemprop="itemListElement" class="xeory-breadcrumbs-item xeory-breadcrumbs-item-home"> <a itemprop="item" href="https://www.ht-tax.or.jp/sozoku-guide/"> <span itemprop="name">HOME</span> </a><meta itemprop="position" content="1"></li><li itemscope itemtype="https://schema.org/ListItem" itemprop="itemListElement" class="xeory-breadcrumbs-item"> <a itemprop="item" href="https://www.ht-tax.or.jp/sozoku-guide/category/souzoku"> <span itemprop="name">相続手続き</span> </a><meta itemprop="position" content="2"></li><li itemscope itemtype="https://schema.org/ListItem" itemprop="itemListElement" class="xeory-breadcrumbs-item xeory-breadcrumbs-item-current"> <a itemprop="item" href="https://www.ht-tax.or.jp/sozoku-guide/bucket-list"> <span itemprop="name">親が亡くなる前にやっておきたいこと10選</span> </a><meta itemprop="position" content="3"></li></ol></nav><div id="primary" class="content-area"><main id="main" class="site-main"><article id="post-924" class="post-924 post type-post status-publish format-standard has-post-thumbnail hentry category-souzoku"><header class="entry-header"><h1 class="entry-title">親が亡くなる前にやっておきたいこと10選</h1><ul class="entry-meta"><li class="cat"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/souzoku">相続手続き</a></li><li class="date"><time itemprop="datePublished" datetime="2023-08-14T12:53:45+09:00">2023.08.14</time></li><li class="modified">（最終更新日：<time itemprop="dateModified" datetime="2023-10-17T15:03:25+09:00">2023.10.17</time>)</li></ul><aside class="post-author"><div class="clearfix"><div class="post-author-img"><div class="inner"> <img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/10/顔写真_山口さん-3.png" alt="author-avatar" width="92" height="92"></div></div><div class="post-author-meta"><p class="singe-header">私が書きました</p><h4 class="author vcard" itemprop="name"><a href="https://www.ht-tax.or.jp/sozoku-guide/author/chiba">山口拓也<span>（著者の記事一覧はこちら <i class="fa-sharp fa-light fa-arrow-up-right-from-square"></i>）</span></a></h4><p class="author_meta">相続専門税理士<br /> 辻・本郷税理士法人　シニアパートナー<br /> 相続税の相談実績は累計500件を超える。金融機関や各種メディアでの、お客様向けセミナー講師の実績も豊富。</p></div></div></aside></header><div class="entry-content"><figure class="entry-thumbnail"><img width="1200" height="800" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/08/FY310188023747-1690955553.jpg" class="attachment-full size-full wp-post-image" alt="" decoding="async" srcset="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/08/FY310188023747-1690955553.jpg 1200w, https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/08/FY310188023747-1690955553-671x447.jpg 671w, https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/08/FY310188023747-1690955553-1024x683.jpg 1024w, https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/08/FY310188023747-1690955553-768x512.jpg 768w" sizes="(max-width: 1200px) 100vw, 1200px" /><a href="https://www.ht-tax.or.jp/sozoku-guide/bucket-list"></a></figure><aside class="bzb-sns-area"><ul class="bzb-sns-btn "><li class="bzb-facebook"><div class="fb-like" data-href="https://www.ht-tax.or.jp/sozoku-guide/bucket-list" data-layout="button_count" data-action="like" data-show-faces="false"></div></li><li class="bzb-twitter"> <a href="https://twitter.com/share?ref_src=twsrc%5Etfw" class="twitter-share-button" data-show-count="false">Tweet</a><script async src="https://platform.twitter.com/widgets.js" charset="utf-8"></script> </li><li class="bzb-hatena"> <a href="http://b.hatena.ne.jp/entry/https%3A%2F%2Fwww.ht-tax.or.jp%2Fsozoku-guide%2Fbucket-list" class="hatena-bookmark-button" data-hatena-bookmark-title="親が亡くなる前にやっておきたいこと10選" data-hatena-bookmark-layout="standard" data-hatena-bookmark-lang="ja" title="このエントリーをはてなブックマークに追加"> <img src="//b.hatena.ne.jp/images/entry-button/button-only@2x.png" alt="このエントリーをはてなブックマークに追加" width="20" height="20" style="border: none;" /> </a> <script src="//b.hatena.ne.jp/js/bookmark_button.js" async="async"></script> </li><li class="bzb-pocket"> <a href="https://getpocket.com/save" class="pocket-btn" data-lang="ja" data-save-url="https%3A%2F%2Fwww.ht-tax.or.jp%2Fsozoku-guide%2Fbucket-list" data-pocket-count="horizontal" data-pocket-align="left" >Pocket</a><script type="text/javascript">!function(d,i){if(!d.getElementById(i)){var j=d.createElement("script");j.id=i;j.src="https://widgets.getpocket.com/v1/j/btn.js?v=1";var w=d.getElementById(i);d.body.appendChild(j);}}(document,"pocket-btn-js");</script> </li><li class="bzb-line"> <a href="http://line.me/R/msg/text/?親が亡くなる前にやっておきたいこと10選%0D%0Ahttps%3A%2F%2Fwww.ht-tax.or.jp%2Fsozoku-guide%2Fbucket-list" target="_blank"> <img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/plugins/xeory-core/modules/xeory-social/images/line.png" width="82" height="20" alt="LINEで送る" /> </a></li></ul></aside><p class=""> <strong>親との別れはいつやってくるか分かりません。</strong><br /> <span style="color: #e25041;"><strong>やがてくるその日に備えて、生前のうちに準備をしておくことで、相続の迎え方が大きく変わることとなります。</strong></span><br /> いざ相続が発生すると、悲しみに暮れる間もなく、次から次へと膨大な量の手続きが押し寄せてきます。<br /> <strong>相続は人生で何度も経験するものではなく、多くの方は右も左も分からないまま手探りで進めていくことになります。</strong></p><p><span style="font-size: 16px; color: #333333;">それが自分の親となれば、必要書類の収集や名義変更、遺産相続の話し合いなどは、子であるあなた自身に大きな影響を及ぼすことでしょう。</span><br /> また、親が亡くなった直後ということもあり、心情的にもすぐに割り切って物事を進めることは難しいでしょう。</p><p class=""><span style="font-size: 16px; color: #333333;"><strong>人は誰しも必ず最後の時を迎えます。</strong></span><br /> <strong><span style="color: #e25041;"><span class="f-marker-p">円満な相続を迎えるためには、親が元気な生前のうちから備えておくことがカギとなります。</span></span></strong><br /> いざという時に慌てることのないように、また、不要なトラブルを招くことにないように、親が亡くなる前にやるべきこと10選について解説します。</p><p>親の生前にこれらを確認し、もしも対策がまだのようであれば、元気なうちに実行してもらうように伝えましょう。</p><section class="xeory_banner_manager-8 widget upper-h2-widget widget_xeory_banner_manager"><div class="upper-h2-widget-inner"><a href="https://www.ht-tax.or.jp/sozoku/"><img decoding="async" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2024/05/toc.png" alt=""></a></div></section><div id="toc_container" class="no_bullets"><p class="toc_title">目次</p><ul class="toc_list"><li><a href="#1">1.銀行や証券の口座を集約する</a></li><li><a href="#2">2.財産目録を作成する</a></li><li><a href="#3">3.不用品を処分・換金する</a></li><li><a href="#4">4.エンディングノートを作成する</a></li><li><a href="#5">5.遺言書を作成する</a></li><li><a href="#6">6.相続税の試算をしておく</a></li><li><a href="#7">7.生命保険の受取人を見直す</a></li><li><a href="#8">8.お墓・仏壇を生前に購入する</a></li><li><a href="#9PC">9.スマホやPC、デジタル情報の整理</a></li><li><a href="#10">10.死後事務委任契約を結ぶ</a></li><li><a href="#i">まとめ</a></li></ul></div><section class="xeory_banner_manager-5 widget upper-h2-widget widget_xeory_banner_manager"><div class="upper-h2-widget-inner"><a href="https://www.ht-tax.or.jp/sozoku-guide/reason"><img decoding="async" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2024/04/bnr1-min.png" alt=""></a></div></section><br><h2><span id="1">1.銀行や証券の口座を集約する</span></h2><p>亡くなった方の預金口座の解約手続きは、<strong>想像している以上に手間と時間がかかります。</strong><br /> 遺された家族の負担を減らすためにも、<span style="color: #e25041;"><strong>あまり使っていない口座は解約し、残高を集約をするように伝えましょう。</strong></span></p><p>解約手続きには、必要書類（戸籍謄本、印鑑証明書、遺産分割協議書など）を用意し、それぞれの金融機関の窓口または郵送で手続きをする必要があります。<br /> <span style="font-size: 16px; color: #333333;">トラブル防止のために</span>金融機関では口座解約にあたってのルールが<span style="font-size: 16px; color: #333333;">厳格に</span>定められており、<strong>不足書類や記入漏れがある場合には、一切手続きを受け付けてくれません。</strong><br /> また、印鑑証明書は有効期限が定められており、複数の金融機関をまわっているうちに期限を過ぎてしまった場合には、再度取得をする必要があります。</p><p>また、なかには、<strong>取引のある支店の窓口まで行かなければ解約手続きができないというケースもあります。</strong>学生時代や結婚前に地元の金融機関で作った口座がある場合には要注意です。<br /> 他にも、旧姓の名義で口座が残っている場合や屋号付きの口座をお持ちの場合には、より一層手続き面の負担が掛かりますので、亡くなる前に口座の整理をしておきましょう。</p> <br><h2><span id="2">2.財産目録を作成する</span></h2><p><strong><span style="color: #e25041;">どこにどのような財産があるか遺された家族が分かるよう、財産目録を作成しましょう。</span></strong></p><p> <span style="font-size: 16px; color: #333333;">特に、親と別居をしている場合には、<span style="font-size: 16px; color: #333333;">親がどこにどれくらいの財産を持っているか把握することが困難です。親の取引銀行が分からず、</span>近隣の銀行に手当たり次第に電話をして、口座の有無を確認しなければならない、、、という事態に陥ったケースを過去に多くみてきました。</span><br /> また、例えば親が地方に住んでおり、「この辺り一帯は全てうちが保有している山林だよ」と言われていて、土地を持っていることは認識していても、その場所を子が特定できないというケースも少なくありません。</p><p><strong>財産目録とは、その方が保有している財産の内容が分かるように一覧でまとめたものです。</strong><br /> 財産目録に記載する事項は、土地・家屋・預貯金・上場株式・非上場株式・出資金・投資信託・債券・ゴルフ会員権・貴金属・美術品などのプラスの財産と、借入金などのマイナスの財産、すべての財産を記載する必要があります。</p><p>また、単に「A証券 ▲▲株式」と記載するだけでは財産の特定ができませんので、「①A証券 ②××支店 ③口座番号 ④▲▲株式 ⑤100株」というように、<strong>「どこに」「何が」「どれだけ」あるかを特定できるように情報を記載しましょう。</strong></p> <br><h2><span id="3">3.不用品を処分・換金する</span></h2><p><strong>本人にとっては思い出のある大切なものであっても、家族にとってはそうではないケースも少なくありません。</strong><br /> <span style="font-size: 16px; color: #333333;">例えば、親が趣味で集めた切手や記念硬貨、本、骨董品、メダルやトロフィーなどは、遺された家族は罪悪感を覚えて処分しづらく、どのように扱えばよいのか困ってしまうこともあるでしょう。</span><span style="color: #e25041;"><strong>亡くなった後を見据えて生前のうちに処分・換金をすべきものがないか確認をしましょう。</strong></span></p><p>一方で、大切な品やコレクションについては、趣味・生きがいとして心の支えになっているものもあることでしょう。<br /> そのような場合には、親が亡くなった後の扱いについて<span style="font-size: 16px; color: #333333;"><span style="font-size: 16px; color: #333333;">「形見分けするもの」</span>、「処分しても問題ないもの」、「売却・換金すべきもの」について家族に伝えておくだけでも、遺された</span>家族の<span style="font-size: 16px; color: #333333;">手間と</span>心情的な負担は減ることでしょう。</p> <br><h2><span id="4">4.エンディングノートを作成する</span></h2><p><strong>自分の死を意識した場合、何から手をつけていいの分からないという方も多くいらっしゃいます。</strong><br /> <span style="color: #e25041;"><strong>まずは現実と向き合い、エンディングノートに自身の想いを出すことによって、頭の中や気持ちが徐々に整理されていくことも多いでしょう。</strong></span><br /> また、エンディングノートに身辺情報や財産に関する情報を書き残すことで、死後に<span style="font-size: 16px; color: #333333;">遺された</span>家族が困らないようにするという目的もあります。</p><p>エンディングノートには決まった形式はありません。これまでの人生の振り返りや、お世話になった方への感謝の想い、自分が亡くなった後に家族へ伝えたいことなど、自由に書き連ねることができます。<span style="font-size: 16px; color: #333333;">書店でも販売されていますので、そちらを購入して順に記入していくのもよいでしょう。</span><br /> 一例ですが、エンディングノートには下記のような項目を記載することができます。</p><div class="attention a-1"><ul><li>自身の略歴、家族の情報、家系図</li><li>これまでの自分史</li><li>親しい人の名前と連絡先</li><li>保有財産の情報</li><li>医療や介護の希望</li><li>お墓や葬儀・納骨・埋葬の希望</li><li>お世話になった方への感謝の気持ち</li><li>残されるペットのお世話について　等</li></ul></div><p>エンディングノートは、<strong>いつでも何回でも自由に書くことができます</strong>ので、一度作成をしたら手元に置いておき、<br /> 何か追加で書きたいことが起きる都度、追記・修正していくのもよいでしょう。</p> <br><h2><span id="5">5.遺言書を作成する</span></h2><p>先ほどのエンディングノートと異なり、<span style="font-size: 16px; color: #e25041;"><strong>遺言書は、</strong></span><strong><span style="color: #e25041;">死後の財産の残し方について、法的効力を持って意思表示をすることができます。</span></strong></p><p>「うちの家族は仲がいいから心配ない」「我が家はそれほど大した財産は持っていないから」という考えは大間違いです。親がいるうちは特に表立ってトラブルにならないものの、いざ親が亡くなると子ども達の間で揉めに揉めてしまい、家族間に亀裂が入ってしまったというケースも少なくありません。<br /> 遺産分割に関する裁判は年間6,934件発生しており、そのうちの75%以上が遺産総額5,000万円以下のケースとなっております。<br /> <a href="https://www.courts.go.jp/app/files/toukei/597/012597.pdf" target="_blank" rel="noopener"><span style="color: #41a85f; font-size: 14px;"><u>参考：令和3年度司法統計-家事事件編-遺産分割事件のうち容認・調停成立件数（「分割しない」を除く）</u></span></a></p><p>以下に該当する場合には、特に遺言書を作成されることをお薦めします。</p><div class="attention a-1"><ul><li>相続人間での揉め事が予想される</li><li>特定の方に多く財産を残したい</li><li>相続人の方に認知症の方や未成年者がいる</li><li>相続人以外の方（孫や甥姪、お世話になった方）へ財産をのこしたい</li><li>身寄りがいない</li><li>寄付をしたい</li><li>均等に分けづらい財産が含まれる（不動産や非上場株式など）</li></ul></div><p><strong><span style="color: #000000;"><span class="f-marker-p">遺言書の効力は非常に強く、民法で定められた相続割合よりも優先されることになります。</span></span></strong></p><p>エンディングノートには決まった形式はありませんが、遺言書には法律で定められた厳格な要式があり、これを満たしていない場合には無効となってしまう可能性がありますので、注意をしましょう。</p><p>また、遺言書には付言事項といって、財産の分け方以外に相続人へのメッセージを書き残すことができます。<br /> 「長年介護の世話をしてくれた次女に多く財産を残してあげたい。」<br /> 「先祖代々引き継いできた自宅の土地は、今後もこの地域に住み続ける長男に守っていってほしい。」<br /> 「妻の花子と子どもたち3人のおかげで、幸せな人生を送ることができました。これからも家族みんなで協力をしながら過ごしてくれることを祈っています。」</p><p>付言事項は<span style="color: #000000;"><strong>『最後のラブレター』</strong></span>とも呼ばれています。<br /> 単に財産の分け方のみが記載されている場合と比べて、何故このような財産の分け方にしたかという理由と想いを書き記すことによって、<span style="font-size: 16px; color: #333333;">遺された</span>家族の納得感も変わってくることでしょう。</p> <br><h2><span id="6">6.相続税の試算をしておく</span></h2><p><span style="font-size: 16px; color: #e25041;"><strong>相続税の税率は10％～最高55％と高く、遺された子供たちが思わぬ<span style="font-size: 16px;">税金の</span>負担を強いられることがあります。</strong></span>相続税がかかりそうな家庭は、生前のうちに相続税の試算を行い、いくらくらい税金を納める必要があるのか把握をしておきましょう。</p><p>相続税は、亡くなった方の財産が基礎控除を超える場合に発生します。</p><div class="attention a-1"><p class="attention-p"><span class="f-marker-y"><strong>基礎控除：3,000万円＋ 600万円×法定相続人の数</strong></span></p></div><p>例えば、父親が亡くなり、法定相続人が母親と子2名の場合、<br /> 3,000万円＋600万円×3人＝4,800万円が基礎控除となります。</p><p>令和3年度は国内で約144万人が亡くなりましたが、このうち相続税の課税対象となった方は約13.4万です。割合にして9.3％、亡くなる方の約10人に1人が、相続税の対象ということなります。</p><p>平成27年に相続税法が改正されて以降、相続税の課税対象となる方は以前の2倍以上の人数となりました。<br /> それまでは相続税というと、『富裕層の税金』というイメージが強かったですが、本改正により一般家庭にとっても身近な税金となりました。</p><p>「相続税の支払いはまだ先なんだから、実際に相続が起きてから考えればいいんじゃないの？」<br /> と考える方もいらっしゃいますが、これは大間違いです。<br /> <strong>相続税は現金・一括納付が原則です。</strong><br /> 「<span style="font-size: 16px; color: #333333;">親</span>から先祖代々続く土地を相続したのはいいけれど、相続税を納めるための現金が全くない、、、。」<br /> となってしまっては本末転倒です。<strong>期限内に税金を払えない場合には、延滞税などのペナルティが課されてしまいます。</strong></p><p><span style="color: #e25041;"><strong>また、生前のうちから相続税額を把握しておくことで、子や孫に贈与をする、生命保険の非課税枠を活用する、などの税金対策をすることが可能です。</strong></span></p><p>相続税の申告・納税期限は10か月です。<br /> 長いようであっという間にやってきますので、今のうちから相続税額についても把握をしておきましょう。</p> <br><h2><span id="7">7.生命保険の受取人を見直す</span></h2><p><strong><span style="color: #e25041;">加入している生命保険がある場合には、受取人に誰が指定されているか確認をしましょう。</span></strong></p><p><span style="font-size: 16px; color: #333333;">土地や預金・株式などは、亡くなった方の相続財産として、相続人間でどのように分けるかの遺産分割協議を行い、財産の取得割合を決めることとなります。</span><br /> <strong>一方で、生命保険は保険契約に基づき、指定された受取人の固有財産として扱われますので、遺産分割の</strong><strong>対象とはなり得ません。</strong></p><p>特に受取人が下記のように指定されているケースでは、相続発生後にトラブルになりやすいので注意が必要です。</p><div class="attention a-1"><ul><li>離婚後に変更をしておらず、前妻が受取人のままになっている</li><li>結婚前に契約したため、高齢の親が<span style="font-size: 16px; color: #333333;">受取人に</span>指定されている</li><li>受取人が既に死亡している</li><li>子や孫が生まれ、家族構成に変化があった</li></ul></div><p>※生命保険の受取人を変更するには、保険会社へ連絡し契約者本人が変更手続きをする必要があります。<br /> 　受取人単独の意思では変更することができませんのでご注意ください。</p><p><strong><span class="f-marker-p">生命保険の受取人には、相続人以外の方を指定することも可能です。</span></strong><br /> <span style="font-size: 16px; color: #333333;">受取人に指定できる人は、原則「配偶者又は2親等以内の血族」等の決まりがありますが、</span><br /> 孫や甥姪など、相続人とならない方にも財産を残してあげたいと考えている場合に有効です。<br /> また、保険会社によっては婚約者や内縁の妻などを指定することが可能なケースもありますので、その場合には事前に保険会社へご確認ください。</p><p><strong><span class="f-marker-p">また、生命保険には、相続税を計算する上での非課税枠が設けられています。</span></strong></p><div class="attention a-1"><p class="attention-p"><strong><span class="f-marker-y">生命保険の非課税枠：500万円×法定相続人</span></strong></p></div><p>例えば、母親が亡くなり、相続人が子3名の場合には、<br /> 500万円×3名＝1,500万円が生命保険の非課税限度額となります。</p><p>相続財産の合計が8,000万円、相続人が子3名のケースの相続税は次のとおりです。</p><p><img decoding="async" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/08/undefined-1691526629.png" style="display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 910px;" class="fr-draggable" height="498" /></p><p>生命保険に加入をしていない場合と、加入している場合で、相続税の税額に160万円もの差が出ることになります。</p><p><strong>尚、配偶者には別途『配偶者の税額軽減』という相続税における非常におトクな制度が設けられているため、一般的には、配偶者ではなく子やその他の相続人を受取人にした方が、税金面のメリットは大きいことが多いです。</strong><br /> ただし、保険金を配偶者の当面の生活費の工面に充てることなどを目的とする場合には、配偶者を受取人とすることも有効です。<br /> 亡くなった後では生命保険金の受取人の変更をすることはできませんので、生前のうちに誰にするのが良いのか税金面を含めて見直しをしておくことが重要です。</p> <br><h2><span id="8">8.お墓・仏壇を生前に購入する</span></h2><p><strong>お墓や仏壇は相続税法上において非課税財産とされています</strong>。<br /> そのため、<strong><span style="color: #e25041;">生前に手元にある資金を原資にして購入をしておくことで、相続税の課税対象となる財産の総額を減らすことができます。</span></strong></p><blockquote><p>（相続税法十二条）<br /> <span style="font-size: 16px; color: #323232;"><strong>次に掲げる財産の価額は、相続税の課税価格に算入しない。</strong></span><br /> <span style="font-size: inherit;">一</span>　皇室経済法（昭和二十二年法律第四号）第七条（皇位に伴う由緒ある物）の規定により<br /> 　　皇位とともに皇嗣が受けた物<br /> <span style="font-size: inherit;"><span class="f-marker-y"><strong>二</strong></span></span><strong><span class="f-marker-y">　墓所、霊びよう及び祭具並びにこれらに準ずるもの</span></strong><br /> <span style="font-size: inherit;">三</span>　宗教、慈善、学術その他公益を目的とする事業を行う者で政令で定めるものが相続又は<br /> 　　遺贈により取得した財産で当該公益を目的とする事業の用に供することが確実なもの<br /> 四　‥‥‥‥</p></blockquote><p><strong>亡くなった後購入をしても、相続財産から控除をすることはできませんので、あくまでも生前に購入しておく必要があります。</strong><br /> ただし、金の仏像など、貴金属や骨董品としての価値があるものは対象外となります。<br /> 「仏具が非課税ならば、金の仏像を何十体も購入しておけば相続税対策になるのでは…」ということにはなりませんので注意が必要です。<br /> あくまでも非<span style="font-size: 16px;">課税財産の対象となるのは、先祖を祀るための『祭祀財産</span><span style="font-size: 16px; color: #333333;">』である必要があります。</span></p><p>また、単に税金上の問題だけでなく、<strong>生前のうちに親が自分で葬儀・お墓等について決めることによって、自身の望むかたちで最後のときを迎えることができます。</strong><br /> 亡くなった直後というのは非常に慌ただしく、葬儀についてゆっくり検討をする時間はありません。<br /> 生前にこれらが決まっていることによって、遺された家族の手間や負担を減らすことにも繋がります。</p> <br><h2><span id="9PC">9.スマホやPC、デジタル情報の整理</span></h2><p><strong><span style="color: #e25041;">デジタル化が進む現代においては、身の周辺の目に見えている財産だけではなく、デジタル財産についても生前の整理が必要となります。</span></strong></p><p><strong>データを残すもの、家族に引き継ぐもの、自分の中だけに留めておきたいものなど、様々な情報があふれていることかと思います。</strong><br /> 生前に整理を検討すべきデジタル財産には、下記のようなものがあります。</p><div class="attention a-1"><ul><li>写真や動画などの保存、処分</li><li>SNSやブログなどのアカウント情報の整理</li><li>FXや仮想通貨の口座整理</li><li>ネット専用銀行、証券の口座</li><li>電子マネーやポイントアプリの整理</li><li>サブスクスクリプションの解約</li></ul></div><p>デジタル財産のやっかいなところは、<span style="color: #e25041;"><strong>IDやパスワードが分からないと情報にたどり着くことさえできない</strong></span>という点です。<br /> 従来であれば、定期的に届くお知らせのハガキや、タンスの奥から出てきた通帳など、何かしら実物として存在するモノを手掛かりに、その方がどのような契約・財産があるのか探すことができました。<br /> しかし、デジタル財産は、それらも全てメールやアプリの通知などで行われるため、お手上げ状態になってしまうことも少なくありません。</p><p>遺された家族が困ることのないよう、生前にデジタル財産を整理するとともに、前述のエンディングノートや財産目録に、それらの情報を記しておくことをお薦めします。</p> <br><h2><span id="10">10.死後事務委任契約を結ぶ</span></h2><p><span style="color: #000000;">亡くなった後には様々な手続きが発生しますが、これらを頼める人がいない場合もあることでしょう。</span><br /> <span style="color: #e25041;"><strong>死亡後の諸々の手続きを実現するために、死後事務委任契約を結ぶケースが増えております。</strong></span></p><p>もちろん、死後の手続きを、子どもや配偶者など身近な親族が対応できるようであればそれが一番よいでしょう。<br /> ただ、必ずしも親と良好な関係にある方ばかりではないことでしょう。または、仕事が忙しく時間が取れない、遠方に住んでいる、高齢であることなどを理由に手が回らないということも想定されます。<br /> 近年はおひとりさま相続も増えており、近親者にこれらの相続手続きを頼める方がおらず不安を感じている方も少なくありません。</p><p><strong>死後事務委任契約とは、自分の死後に発生する事務を信頼できる人に委任する契約のことです。</strong><br /> 先ほど説明をした遺言書と似ているようにみえますが、遺言書に記載をできるのは財産の分け方や身分に関することなど<span style="font-size: 16px; color: #333333;">民法で規定された事項に限られます。それ以外の事務手続きについて希望がある場合には、死後事務委任契約を結ぶことで備えることができます。</span><br /> 本契約では、下記のようなことを委任することができます。</p><div class="attention a-1"><ul><li>行政への届け出</li><li>親族や知人への連絡など</li><li>葬儀に関する手続き<br /> －火葬、葬儀場の手配<br /> <span style="font-size: 16px; color: #333333;">－</span>納骨、供養の手配</li><li>生活に関する手続き<br /> <span style="font-size: 16px; color: #333333;">－</span>光熱費、家賃、医療費等の生前における未払金の精算<br /> <span style="font-size: 16px; color: #333333;">－</span>自宅の整理、引き渡しなど<br /> －サービスの解約手続き（テレビ・電話・インターネット・水道光熱費など）</li></ul></div><p><strong>死後事務を依頼する相手は、資格などの要件はありませんので、弁護士や税理士、司法書士、行政書士などのほか、知人を指定することもできます。</strong>どのような手続きを依頼したいかによって、依頼先と費用が変わってきますので、まずは望む死後のかたちについて整理をすることからはじめましょう。</p> <br><h2><span id="i">まとめ</span></h2><p>いつか必ずやってくる親の相続に向けて、生前のうちにやっておくべきことをご紹介しました。<br /> 最も重要なことは、親が悔いなく最後を迎えられるように、そして遺された家族がその後幸せな人生を送ることができるよう、生前のなうちから備えておくことです。<br /> 亡くなった後に、「あれをやっておけば良かった・・」と思っても後悔先に立たず、時間は戻りません。</p><p>相続は人生で何度も経験するものではないことから、不安に思うことや分からないことも多くあることかと思います。<br /> 相続に関するお悩みごとは、ぜひ専門家にご相談ください。</p></div></article><aside class="post-author"><div class="clearfix"><div class="post-author-img"><div class="inner"> <img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/10/顔写真_山口さん-3.png" alt="author-avatar" width="92" height="92"></div></div><div class="post-author-meta"><p class="singe-header">私が書きました</p><h4 class="author vcard" itemprop="name"><a href="https://www.ht-tax.or.jp/sozoku-guide/author/chiba">山口拓也<span>（著者の記事一覧はこちら <i class="fa-sharp fa-light fa-arrow-up-right-from-square"></i>）</span></a></h4><p class="author_meta">相続専門税理士<br /> 辻・本郷税理士法人　シニアパートナー<br /> 相続税の相談実績は累計500件を超える。金融機関や各種メディアでの、お客様向けセミナー講師の実績も豊富。</p></div></div></aside><footer class="entry-footer"><aside class="bzb-sns-area"><ul class="bzb-sns-btn "><li class="bzb-facebook"><div class="fb-like" data-href="https://www.ht-tax.or.jp/sozoku-guide/bucket-list" data-layout="button_count" data-action="like" data-show-faces="false"></div></li><li class="bzb-twitter"> <a href="https://twitter.com/share?ref_src=twsrc%5Etfw" class="twitter-share-button" data-show-count="false">Tweet</a><script async src="https://platform.twitter.com/widgets.js" charset="utf-8"></script> </li><li class="bzb-hatena"> <a href="http://b.hatena.ne.jp/entry/https%3A%2F%2Fwww.ht-tax.or.jp%2Fsozoku-guide%2Fbucket-list" class="hatena-bookmark-button" data-hatena-bookmark-title="親が亡くなる前にやっておきたいこと10選" data-hatena-bookmark-layout="standard" data-hatena-bookmark-lang="ja" title="このエントリーをはてなブックマークに追加"> <img src="//b.hatena.ne.jp/images/entry-button/button-only@2x.png" alt="このエントリーをはてなブックマークに追加" width="20" height="20" style="border: none;" /> </a> <script src="//b.hatena.ne.jp/js/bookmark_button.js" async="async"></script> </li><li class="bzb-pocket"> <a href="https://getpocket.com/save" class="pocket-btn" data-lang="ja" data-save-url="https%3A%2F%2Fwww.ht-tax.or.jp%2Fsozoku-guide%2Fbucket-list" data-pocket-count="horizontal" data-pocket-align="left" >Pocket</a><script type="text/javascript">!function(d,i){if(!d.getElementById(i)){var j=d.createElement("script");j.id=i;j.src="https://widgets.getpocket.com/v1/j/btn.js?v=1";var w=d.getElementById(i);d.body.appendChild(j);}}(document,"pocket-btn-js");</script> </li><li class="bzb-line"> <a href="http://line.me/R/msg/text/?親が亡くなる前にやっておきたいこと10選%0D%0Ahttps%3A%2F%2Fwww.ht-tax.or.jp%2Fsozoku-guide%2Fbucket-list" target="_blank"> <img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/plugins/xeory-core/modules/xeory-social/images/line.png" width="82" height="20" alt="LINEで送る" /> </a></li></ul></aside><ul class="post-footer-list"><li class="cat"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/souzoku" rel="category tag">相続手続き</a></li></ul></footer><aside id="underpost-widget" class="widget-area-underpost"><section id="xeory_related_posts-2" class="widget underpost-widget widget_xeory_related_posts"><div class="underpost-widget-inner"><h3 class="widget-title underpost-widget-title">この記事を読んだ人におすすめの記事</h3><div class="widget-content"><ul class="xeory-subloop xeory-subloop-horizon"><li class="xeory-subloop-item"><figure class="xeory-subloop-image"> <a href="https://www.ht-tax.or.jp/sozoku-guide/inheritance-ng" rel="nofollw"><img width="671" height="447" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/07/Ko8al2dNVqeOMwUkfTbQ5IXZ1-1689660300-2-671x447.jpg" class="attachment-medium size-medium wp-post-image" alt="" decoding="async" srcset="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/07/Ko8al2dNVqeOMwUkfTbQ5IXZ1-1689660300-2-671x447.jpg 671w, https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/07/Ko8al2dNVqeOMwUkfTbQ5IXZ1-1689660300-2-1024x683.jpg 1024w, https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/07/Ko8al2dNVqeOMwUkfTbQ5IXZ1-1689660300-2-768x512.jpg 768w, https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/07/Ko8al2dNVqeOMwUkfTbQ5IXZ1-1689660300-2.jpg 1200w" sizes="(max-width: 671px) 100vw, 671px" /></a></figure><div class="xeory-subloop-content"><h4 class="xeory-subloop-title"><a href="https://www.ht-tax.or.jp/sozoku-guide/inheritance-ng">父や母が亡くなった直後に避けたい5つの行動</a></h4><ul class="xeory-subloop-meta"><li class="date">2023.07.18</li><li class="cat">相続手続き</li><li class="tag"></li></ul></div></li></ul></div></div></section><section id="xeory_banner_manager-14" class="widget underpost-widget widget_xeory_banner_manager"><div class="underpost-widget-inner"><a href="https://www.ht-tax.or.jp/sozoku"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2024/06/cta.png" alt="相続コミコミプラン"></a></div></section><section id="xeory_banner_manager-4" class="widget underpost-widget widget_xeory_banner_manager"><div class="underpost-widget-inner"><a href="https://www.ht-tax.or.jp/sozoku-guide/reason"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2024/04/cta-min-1.png" alt=""></a></div></section></aside></main></div><aside id="secondary" class="widget-area"><section id="search-2" class="widget side-widget widget_search"><div class="side-widget-inner"><form role="search" method="get" class="search-form" action="https://www.ht-tax.or.jp/sozoku-guide"> <label> <span class="screen-reader-text">検索:</span> <input type="search" class="search-field" placeholder="キーワード検索" value="" name="s" /> </label> <input type="submit" class="search-submit" value="" /></form></div></section><section id="media_image-2" class="widget side-widget widget_media_image"><div class="side-widget-inner"><a href="https://www.ht-tax.or.jp/sozoku"><img width="600" height="856" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2024/05/side.png" class="image wp-image-3859 attachment-full size-full" alt="相続コミコミプラン" style="max-width: 100%; height: auto;" decoding="async" loading="lazy" srcset="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2024/05/side.png 600w, https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2024/05/side-313x447.png 313w" sizes="auto, (max-width: 600px) 100vw, 600px" /></a></div></section><section id="nav_menu-4" class="widget side-widget widget_nav_menu"><div class="side-widget-inner"><h3 class="widget-title side-widget-title"><span class="side-widget-title-inner">カテゴリーから探す</span></h3><div class="menu-category-aside-container"><ul id="menu-category-aside" class="menu"><li id="menu-item-1204" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-1204"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e7%94%b3%e5%91%8a">相続税申告</a></li><li id="menu-item-167" class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor current-menu-parent current-post-parent menu-item-167"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/souzoku">相続手続き</a></li><li id="menu-item-170" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-170"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/isan">遺産分割</a></li><li id="menu-item-166" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-166"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/seizen">生前対策・贈与</a></li><li id="menu-item-169" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-169"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/zaisan">財産評価</a></li><li id="menu-item-168" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-168"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/zaimu">税務調査</a></li><li id="menu-item-164" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-164"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/etc">その他</a></li></ul></div></div></section><section id="xeory_banner_manager-2" class="widget side-widget widget_xeory_banner_manager"><div class="side-widget-inner"><a href="https://www.ht-tax.or.jp/sozoku-guide/reason"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2024/04/sidebnr-min.png" alt=""></a></div></section><section id="xeory_recentviews-2" class="widget side-widget widget_xeory_recentviews"><div class="side-widget-inner"><h3 class="widget-title side-widget-title"><span class="side-widget-title-inner">新着記事</span></h3><div class="widget-content"><ul class="xeory-subloop "><li class="xeory-subloop-item"><figure class="xeory-subloop-image"> <a href="https://www.ht-tax.or.jp/sozoku-guide/donation-educational-funds" rel="nofollw"><img width="200" height="160" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2025/04/FYI07527320-1734053729-200x160.jpg" class="attachment-thumbnail size-thumbnail wp-post-image" alt="" decoding="async" loading="lazy" /></a></figure><div class="xeory-subloop-content"><h4 class="xeory-subloop-title"><a href="https://www.ht-tax.or.jp/sozoku-guide/donation-educational-funds">教育資金の一括贈与の特例とは？他の贈与方法、デメリットも解説</a></h4><ul class="xeory-subloop-meta"><li class="date">2025.04.01</li><li class="cat">生前対策・贈与</li><li class="tag"></li></ul></div></li><li class="xeory-subloop-item"><figure class="xeory-subloop-image"> <a href="https://www.ht-tax.or.jp/sozoku-guide/gift-tax-parent-and-child" rel="nofollw"><img width="200" height="160" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2025/03/FYI07427309-1732155504-200x160.jpg" class="attachment-thumbnail size-thumbnail wp-post-image" alt="" decoding="async" loading="lazy" /></a></figure><div class="xeory-subloop-content"><h4 class="xeory-subloop-title"><a href="https://www.ht-tax.or.jp/sozoku-guide/gift-tax-parent-and-child">親子間でも贈与税はかかる？かからない方法と注意点を徹底解説</a></h4><ul class="xeory-subloop-meta"><li class="date">2025.03.19</li><li class="cat">生前対策・贈与</li><li class="tag"></li></ul></div></li><li class="xeory-subloop-item"><figure class="xeory-subloop-image"> <a href="https://www.ht-tax.or.jp/sozoku-guide/gift-tax-filing-deadline" rel="nofollw"><img width="200" height="160" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2025/03/FYI05136301-1733376957-200x160.jpg" class="attachment-thumbnail size-thumbnail wp-post-image" alt="" decoding="async" loading="lazy" /></a></figure><div class="xeory-subloop-content"><h4 class="xeory-subloop-title"><a href="https://www.ht-tax.or.jp/sozoku-guide/gift-tax-filing-deadline">贈与税の申告期限はいつ？期限を過ぎてしまった場合の対応も解説</a></h4><ul class="xeory-subloop-meta"><li class="date">2025.03.18</li><li class="cat">生前対策・贈与</li><li class="tag"></li></ul></div></li><li class="xeory-subloop-item"><figure class="xeory-subloop-image"> <a href="https://www.ht-tax.or.jp/sozoku-guide/gift-tax-calculation-simulation" rel="nofollw"><img width="200" height="160" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2025/03/FYI08138614-1732754156-200x160.jpg" class="attachment-thumbnail size-thumbnail wp-post-image" alt="" decoding="async" loading="lazy" /></a></figure><div class="xeory-subloop-content"><h4 class="xeory-subloop-title"><a href="https://www.ht-tax.or.jp/sozoku-guide/gift-tax-calculation-simulation">【2025年最新版】贈与税計算シミュレーションサイト４選</a></h4><ul class="xeory-subloop-meta"><li class="date">2025.03.13</li><li class="cat">生前対策・贈与</li><li class="tag"></li></ul></div></li><li class="xeory-subloop-item"><figure class="xeory-subloop-image"> <a href="https://www.ht-tax.or.jp/sozoku-guide/gift-tax-statute-of-limitations" rel="nofollw"><img width="200" height="160" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2025/03/FYI01347679-1732860580-200x160.jpg" class="attachment-thumbnail size-thumbnail wp-post-image" alt="" decoding="async" loading="lazy" /></a></figure><div class="xeory-subloop-content"><h4 class="xeory-subloop-title"><a href="https://www.ht-tax.or.jp/sozoku-guide/gift-tax-statute-of-limitations">贈与税の時効は原則６年｜申告漏れに気が付いたら、申告すべき？</a></h4><ul class="xeory-subloop-meta"><li class="date">2025.03.04</li><li class="cat">生前対策・贈与</li><li class="tag"></li></ul></div></li></ul></div></div></section></aside></div></div><footer id="colophon" class="site-footer" role="contentinfo"><section class="footer-contact"><div class="container"><div class="footer-title"> <span class="text-blue">辻・本郷税理士法人の相続税申告サービス</span><p>辻・本郷税理士法人が提供する一律66万円（税込）相続税申告サービス<br class="pc">「相続コミコミプラン」に関するお問い合わせを承っております。</p><p>日本全国90カ所に事務所がございますので、<br class="sp">全国どこでも相続専門スタッフが<br class="sp">丁寧に対応いたします。</p></div><div class="footer-content"><div class="contact tel-contact"> <a class="contact" href="https://www.ht-tax.or.jp/sozoku/" target="_blank"><i class="fa-solid fa-envelope"></i>相続税申告のご依頼はこちら</a></div></div></div></section><section class="useful-material"><div class="container"><div class="footer-title"> <a href=""> <span class="text-blue">相続のお役立ち資料<br class="sp">ダウンロード</span><p>ご家族への説明や検討資料<br class="sp">としてご活用ください</p> </a></div></div><div class="footer-content slider-sp"><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-1.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-2.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-3.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-4.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-5.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-6.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-7.webp"></div></div><div class="footer-content"><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-1.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-2.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-3.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-4.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-5.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-6.webp"></div><div class="item"><img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/img-company-7.webp"></div></div></section><section class="footer-social"><div class="container"><div class="social-left"> <a href="https://www.ht-tax.or.jp/sozoku-guide"> <img src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/themes/ht-sozoku/images/logo-footer.png" alt="辻・本郷税理士法人｜辻・本郷税理士法人の相続ガイド"> </a><p class="ft-social"> <a class="twitter" target="_blank" rel="noopener" href="https://twitter.com/@HT_TAX"><i class="fa-brands fa-twitter"></i></a> <a class="facebook" href="https://www.facebook.com/HTTAX/" target="_blank" rel="noopener"><i class="fa-brands fa-facebook"></i></a></p></div><div class="social-right"><p><p>本サイトは<span style="color: #00693e;">「資産と想いを引き継ぐ」</span>をテーマに、相続にまつわる情報を発信する、辻󠄀・本郷税理士法人の公式サイトです。生前対策や相続手続き、相続税申告に至るまでのあらゆる相続情報の提供を通じて、本サイトに訪れた方々の相続に関する「不安」を「安心」に変える架け橋となります。</p><br /></p></div></div></section><aside id="footer-widget" class="footer-widget-area" role="complementary"><section id="nav_menu-2" class="widget footer-widget widget_nav_menu"><div class="container"><h3 class="widget-title footer-widget-title">記事カテゴリー</h3><div class="menu-%e8%a8%98%e4%ba%8b%e3%82%ab%e3%83%86%e3%82%b4%e3%83%aa%e3%83%bc-container"><ul id="menu-%e8%a8%98%e4%ba%8b%e3%82%ab%e3%83%86%e3%82%b4%e3%83%aa%e3%83%bc" class="menu"><li id="menu-item-177" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-177"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/saimu">債務控除</a></li><li id="menu-item-179" class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor current-menu-parent current-post-parent menu-item-179"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/souzoku">相続手続き</a></li><li id="menu-item-182" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-182"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/isan">遺産分割</a></li><li id="menu-item-178" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-178"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/seizen">生前対策・贈与</a></li><li id="menu-item-181" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-181"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/zaisan">財産評価</a></li><li id="menu-item-180" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-180"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/zaimu">税務調査</a></li><li id="menu-item-176" class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-176"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/etc">その他</a></li></ul></div></div></section><section id="nav_menu-3" class="widget footer-widget widget_nav_menu"><div class="container"><h3 class="widget-title footer-widget-title">私たちについて</h3><div class="menu-%e7%a7%81%e3%81%9f%e3%81%a1%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-container"><ul id="menu-%e7%a7%81%e3%81%9f%e3%81%a1%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6" class="menu"><li id="menu-item-61" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-61"><a target="_blank" href="https://www.ht-tax.or.jp/">辻・本郷税理士法人公式サイト</a></li><li id="menu-item-126" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-126"><a target="_blank" href="https://www.ht-tax.or.jp/corporate/outline.php">運営者情報</a></li><li id="menu-item-4637" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-4637"><a href="https://www.ht-tax.or.jp/sozoku-guide/about">辻・本郷税理士法人の相続ガイドについて</a></li><li id="menu-item-3171" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-3171"><a target="_blank" href="https://www.ht-tax.or.jp/sozoku/">一律66万円(税込)相続コミコミプラン</a></li><li id="menu-item-128" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-128"><a target="_blank" href="https://www.ht-tax.or.jp/privacypolicy.php">プライバシーポリシー</a></li><li id="menu-item-2029" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-2029"><a href="https://www.ht-tax.or.jp/cookiepolicy.php">クッキーポリシー</a></li><li id="menu-item-4400" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-4400"><a href="https://www.ht-tax.or.jp/sozoku-guide/citation-reprint-disclaimer">引用・転載・免責事項について</a></li></ul></div></div></section></aside><div class="site-info"><div class="container"><p>Copyright © <span class="">辻・本郷税理士法人の相続ガイド</span></p></div></div></footer><div class="bfb-common-cta"><div class="bfb-cta-wrap"><div class="bfb-contact clearfix"><div class="bfb-cta-top"><p>辻・本郷税理士法人の相続税申告サービス<br>一律66万円（税込）の相続コミコミプラン</p></div><div class="bfb-cta-left"><div class="bfb-cta-text"> <a class="contact" href="https://www.ht-tax.or.jp/sozoku/" target="_blank"><i class="fa-solid fa-envelope"></i>相続税申告のご依頼はこちら</a></div></div><div class="bfb-cta-right" class="clearfix"><div class="bfb-cta-button"> <a onclick="javascript:ga('send', 'pageview', '/#');" href="#" target="_blank">資料ダウンロード</a></div></div></div><div class="bfb-close-cta"><i class="fa fa-times"></i></div></div></div><div class="bfb-common-cta-sp"><div class="bfb-cta-wrap"><div class="bfb-contact clearfix"><div class="bfb-cta-top"><p>辻・本郷税理士法人の相続税申告サービス<br>一律66万円（税込）の相続コミコミプラン</p></div><div class="bfb-cta-left"><div class="bfb-cta-text"> <a class="contact" href="https://www.ht-tax.or.jp/sozoku/" target="_blank"><i class="fa-solid fa-envelope"></i>相続税申告のご依頼はこちら</a></div></div><div class="bfb-cta-right" class="clearfix"><div class="bfb-cta-button"> <a onclick="javascript:ga('send', 'pageview', '/#');" href="#" target="_blank">資料ダウンロード</a></div></div></div><div class="bfb-close-cta"><i class="fa fa-times"></i></div></div></div></div> <script type="text/javascript">document.addEventListener( 'wpcf7mailsent', function( event ) { window.location.href = 'https://www.ht-tax.or.jp/sozoku-guide/thanks?from=bucket-list'; }, false );</script> <aside class="xeory-spnav-wrap"><div class="sp-nav-inner"> <span class="xeory-spnav-btn-close"></span><p class="site-title" rel="home"><a href="https://www.ht-tax.or.jp/sozoku-guide/" class="custom-logo-link" rel="home"><img width="841" height="112" src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/logo.png" class="custom-logo" alt="辻・本郷税理士法人の相続ガイド" decoding="async" srcset="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/logo.png 841w, https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/logo-767x102.png 767w, https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/uploads/2023/05/logo-768x102.png 768w" sizes="(max-width: 841px) 100vw, 841px" /></a></p><div class="contact-sp"> <a class="contact" href="https://www.ht-tax.or.jp/sozoku-guide/inquiry"><i class="fa-solid fa-envelope"></i>メールでご相談</a></div><section id="nav_menu-5" class="widget spnav-widget widget_nav_menu"><h3 class="widget-title spnav-widget-title">Menu</h3><div class="menu-header-nav-container"><ul id="menu-header-nav" class="menu"><li class="category-menu menu-item menu-item-type-custom menu-item-object-custom menu-item-31"><a href="#">記事カテゴリー</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-1203"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e7%94%b3%e5%91%8a">相続税申告</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category current-post-ancestor current-menu-parent current-post-parent menu-item-157"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/souzoku">相続手続き</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-158"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/isan">遺産分割</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-160"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/zaisan">財産評価</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-161"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/zaimu">税務調査</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-159"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/seizen">生前対策・贈与</a></li><li class="menu-item menu-item-type-taxonomy menu-item-object-category menu-item-162"><a href="https://www.ht-tax.or.jp/sozoku-guide/category/etc">その他</a></li></ul></div></section></div></aside><div id="pagetop" class="pagetop"><a href="#abc" class="pagetop-inner"></a></div> <script type="text/javascript" id="leadin-script-loader-js-js-extra">var leadin_wordpress = {"userRole":"visitor","pageType":"post","leadinPluginVersion":"11.1.75"};</script> <script defer='defer' src="https://js.hs-scripts.com/22248968.js?integration=WordPress" id="leadin-script-loader-js-js"></script> <script type="text/javascript" id="toc-front-js-extra">var tocplus = {"smooth_scroll":"1","visibility_show":"\u8868\u793a","visibility_hide":"\u9589\u3058\u308b","width":"Auto","smooth_scroll_offset":"40"};</script> <script defer src="https://www.ht-tax.or.jp/sozoku-guide/cms/wp-content/cache/autoptimize/js/autoptimize_0f15151f3b3b0cb4cefb9dab76041174.js"></script></body></html>