@import url("income-basics.css");
.inc-reading{color:#173b41;background:#fff;padding-bottom:70px;line-break:strict}
.inc-draft{background:#f3f6f5;border-bottom:1px solid #b7cbc7;padding:14px 24px;font-size:13px;font-weight:750;text-align:center;line-height:1.8}
.inc-draft span{margin-left:18px;font-weight:400}
.inc-cover,.inc-reading-layout{max-width:1100px;padding-inline:30px;margin:auto}
.inc-cover{padding-block:30px 50px}
.inc-cover nav{font-size:12px;line-height:1.9;margin-bottom:60px}
.inc-kicker{font-size:14px;font-weight:750;color:#267e7a;letter-spacing:.06em;margin-bottom:20px}
.inc-cover h1{font-size:clamp(30px,4.1vw,50px);line-height:1.6;letter-spacing:0;text-wrap:wrap;max-width:19em}
.inc-cover h1 span{display:inline-block;max-width:100%}
.inc-subtitle{margin-top:25px;font-size:19px;line-height:1.9;max-width:38em}
.inc-checked{font-size:12px;color:#536b6b;margin-top:20px}
.inc-opening{border-top:1px solid #b7cbc7;padding-top:32px;margin-top:35px;max-width:48em;font-size:18px;line-height:2.1}
.inc-opening p+p{margin-top:22px}
.inc-reading-layout{display:grid;grid-template-columns:185px minmax(0,1fr);gap:55px}
.inc-toc{position:sticky;top:95px;align-self:start;font-size:13px;line-height:1.9;border-top:3px solid #267e7a;padding-top:15px}
.inc-toc summary{font-weight:800;cursor:pointer}
.inc-toc ol{padding-left:18px;margin-top:20px}
.inc-toc li+li{margin-top:13px}
.inc-toc a{text-decoration:none}
.inc-reading article{min-width:0;font-size:17px;line-height:2.1}
.inc-reading strong{font-weight:800;color:#174e54}
.inc-reading mark{background:#fff0a5;color:inherit;padding-inline:.12em;box-decoration-break:clone;-webkit-box-decoration-break:clone}
.inc-takeaways{margin-top:34px;padding:24px 28px;background:#edfcf6;border-left:5px solid #35baba;max-width:48em}
.inc-takeaways h2{font-size:20px;letter-spacing:0;line-height:1.7;margin-bottom:16px;color:#087c82}
.inc-takeaways ul{list-style:none;display:grid;gap:17px}
.inc-takeaways li{position:relative;padding-left:24px;font-size:16px;line-height:1.9}
.inc-takeaways li:before{content:"";position:absolute;left:0;top:.65em;width:9px;height:9px;background:#35baba}
.inc-subsection{margin-top:34px}
.inc-subsection h3{font-size:21px;line-height:1.75;letter-spacing:0;color:#087c82;margin-bottom:19px;padding-left:16px;border-left:4px solid #35baba;text-wrap:pretty}
.inc-subsection p+p{margin-top:23px}
.inc-key-point{margin-top:32px;padding:22px 24px;border-block:1px solid #abdcd2;background:#f3fdf8;font-size:16px;line-height:1.95}
.inc-key-point>b{display:block;font-size:12px;color:#087c82;letter-spacing:.04em;margin-bottom:10px}
.inc-key-point p{margin:0}
.inc-chapter{padding-block:55px;border-top:1px solid #b7cbc7;scroll-margin-top:100px}
.inc-chapter-no{font-size:13px;color:#a34c32;font-weight:800;letter-spacing:.1em;margin-bottom:14px}
.inc-chapter h2{font-size:clamp(25px,2.7vw,32px);line-height:1.65;letter-spacing:0;text-wrap:pretty;margin-bottom:28px}
.inc-chapter>p+p{margin-top:24px}
.inc-ref{font-size:11px;vertical-align:super;color:#267e7a;line-height:1;white-space:nowrap;margin-inline:3px;text-underline-offset:3px}
.inc-table{margin:32px 0 0;border-top:2px solid #173b41;overflow:auto;width:100%;min-width:0;max-width:100%;scroll-margin-top:90px}
.inc-table table{width:100%;border-collapse:collapse;font-size:14px;line-height:1.9}
.inc-table figcaption{display:block;width:100%;text-align:left;font-size:17px;font-weight:800;line-height:1.8;padding-block:18px;overflow-wrap:break-word}
.inc-table th,.inc-table td{text-align:left;vertical-align:top;padding:16px 12px;border-bottom:1px solid #bdcecb;min-width:110px}
.inc-table thead th{background:#f3f6f5}
.inc-table tbody th{color:#267e7a;width:22%}
.inc-table--compare td strong{display:block;color:#173b41;font-size:16px;line-height:1.7;margin-bottom:8px}
.inc-ending{border-block:3px solid #267e7a;padding-block:30px;margin-block:30px;font-size:18px;line-height:2}
.inc-ending p:last-child{font-size:12px;color:#536b6b;margin-top:24px}
.inc-sources{font-size:12px;line-height:1.9;padding-block:25px}
.inc-sources h2{font-size:19px;margin-bottom:22px}
.inc-sources ol{padding-left:20px}
.inc-sources li{scroll-margin-top:100px;margin-bottom:17px}
.inc-sources li span{display:block;color:#536b6b}
.inc-back{display:block;border-bottom:2px solid #267e7a;padding-block:20px;font-size:15px;font-weight:750;text-decoration:none}
.inc-net-summary{margin-top:30px;scroll-margin-top:100px}
.inc-net-chart{margin-block:26px}
.inc-caption-part{display:inline-block}
.inc-fig-sales .inc-fig-tag{display:block;width:fit-content;margin:8px 0 0}
.inc-net-chart>figcaption{font-size:18px;font-weight:800;line-height:1.7;margin-bottom:16px}
.inc-vertical-picture{display:block;width:100%;margin-block:20px}
.inc-vertical-picture img{display:block;width:100%;height:auto;aspect-ratio:760/340;object-fit:contain}
.inc-chart-label-note{font-size:13px;line-height:1.8;color:#376569;margin-top:12px!important}
.inc-chart-data{margin-block:24px;border-block:1px solid #c8e7e2;font-size:14px}
.inc-chart-data summary{padding-block:15px;cursor:pointer;color:#087c82;font-weight:750}
.inc-chart-data-body{padding-bottom:18px}
@media(max-width:600px){.inc-vertical-picture img{aspect-ratio:280/290}.inc-fig-sales{padding-inline:0;border-inline:0}.inc-fig-sales>.inc-fig-lead,.inc-fig-sales>figcaption,.inc-fig-sales>.inc-gap,.inc-fig-sales>.inc-note{padding-inline:0}.inc-net-chart>figcaption{font-size:18px}}
.inc-net-premise{border-block:2px solid #35baba;padding:18px 0;margin-bottom:22px;line-height:1.8}
.inc-net-premise b{display:block;font-size:20px}.inc-net-premise span{display:block;font-size:13px;margin-top:7px}
.inc-net-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}
.inc-net-case{background:#effbf8;border-top:4px solid #35baba;padding:22px 20px;min-width:0}
.inc-net-case:first-child{background:#f4f7f8;border-color:#6f9799}
.inc-net-case h3{font-size:17px;line-height:1.7;letter-spacing:0;margin:0 0 6px;color:#174e54}
.inc-net-base{font-size:13px;line-height:1.8}
.inc-net-amount{margin-top:22px!important}.inc-net-amount span{display:block;font-size:12px;font-weight:700}
.inc-net-amount b{display:block;font-size:clamp(28px,3.3vw,38px);line-height:1.5;white-space:nowrap;color:#087c82;font-variant-numeric:tabular-nums;letter-spacing:0}
.inc-net-amount small{font-size:16px;margin-left:5px}.inc-net-month{font-size:14px;line-height:1.8}
.inc-net-note{font-size:13px;line-height:1.9;margin-top:18px!important}
.inc-net-details{margin-top:24px;border-block:1px solid #abdcd2;font-size:14px;line-height:2}
.inc-net-details summary{cursor:pointer;padding:18px 0;font-weight:750;color:#087c82}
.inc-net-detail-body{padding-bottom:25px}.inc-net-detail-body h3{font-size:18px;line-height:1.8;margin:28px 0 15px}
.inc-net-detail-body p+p{margin-top:18px}
.inc-net-ledger{margin-top:28px}.inc-net-ledger h4{font-size:16px;background:#effbf8;padding:12px 14px}
.inc-net-ledger dl>div{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:16px;border-bottom:1px solid #d5e5e1;padding:12px 0;line-height:1.8}
.inc-net-ledger dt{font-weight:650}.inc-net-ledger dd{margin:0;text-align:right;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}
@media(max-width:600px){.inc-net-grid{grid-template-columns:1fr}.inc-net-case{padding:20px 22px}.inc-net-amount b{font-size:37px}.inc-net-amount{margin-top:16px!important}.inc-net-premise b{font-size:19px}}
@media(min-width:1001px){.inc-toc details:not([open])>ol{display:block}}
@media(max-width:1000px){.inc-reading-layout{grid-template-columns:1fr;gap:0}.inc-toc{position:static;margin-bottom:30px;padding-block:18px;border-bottom:1px solid #b7cbc7}.inc-cover nav{margin-bottom:42px}}
@media(max-width:600px){
 .inc-cover,.inc-reading-layout{padding-inline:24px}
 .inc-draft{font-size:12px;padding-inline:18px}.inc-draft span{display:block;margin:0;font-size:11px}
 .inc-cover{padding-block:24px 34px}.inc-cover nav{font-size:11px;margin-bottom:38px}
 .inc-cover h1{font-size:29px;line-height:1.65}.inc-kicker{font-size:12px}.inc-subtitle{font-size:17px}
 .inc-opening{font-size:17px;line-height:2.05;padding-top:25px;margin-top:27px}
 .inc-reading article{font-size:16px;line-height:2.05}.inc-chapter{padding-block:38px}
 .inc-chapter h2{font-size:24px;line-height:1.65;margin-bottom:24px}
 .inc-chapter>p+p{margin-top:23px}
 .inc-table{overflow:visible}.inc-table table,.inc-table tbody,.inc-table tr{display:block;width:100%}
 .inc-table thead{position:absolute;width:1px;height:1px;clip-path:inset(50%);overflow:hidden}
 .inc-table tr{padding-block:20px;border-bottom:1px solid #bdcecb}
 .inc-table th,.inc-table td{display:block;border:0;min-width:0;width:auto;padding:0}
 .inc-table tbody th{width:auto;font-size:17px;margin-bottom:15px}
 .inc-table td+td{margin-top:14px}.inc-table td:before{content:attr(data-label);display:block;font-size:12px;font-weight:800;color:#267e7a;margin-bottom:5px}
 .inc-table--pair tr{display:grid;grid-template-columns:minmax(76px,.85fr) minmax(0,2fr);gap:16px;align-items:start;padding-block:18px}
 .inc-table--pair tbody th{font-size:15px;line-height:1.8;margin:0}
 .inc-table--pair td{font-size:15px;line-height:1.9;overflow-wrap:break-word}
 .inc-table--pair td:before{content:none;display:none}
 /* 同じラベルと長文が続く比較表は、話題ごとのまとまりにする。 */
 .inc-table--compare{border-top:0}
 .inc-table--compare tbody tr{padding:0;border:1px solid #c8dcd8;border-radius:8px;overflow:hidden;background:#fff}
 .inc-table--compare tbody tr+tr{margin-top:24px}
 .inc-table--compare tbody th{margin:0;padding:16px 20px;background:#edf8f5;color:#173b41;font-size:18px;line-height:1.6;border-bottom:1px solid #d6e4e0;line-break:strict}
 .inc-table--compare tbody td{margin:0;padding:16px 20px;background:#fff;font-size:16px;line-height:1.8;color:#2e4549;line-break:strict;overflow-wrap:break-word}
 .inc-table--compare tbody td+td{margin:0;background:#fff;border-top:1px solid #d6e4e0}
 .inc-table--compare tbody td:before{display:block;width:fit-content;max-width:100%;background:none;color:#185f60;border-radius:0;padding:0;margin:0 0 8px;font-size:12px;line-height:1.5}
 .inc-table--compare tbody td+td:before{background:none;color:#185f60}
 .inc-table--compare tbody td strong{font-size:16px;color:#173b41}
 .inc-ending{font-size:17px}
 .inc-takeaways{padding:22px 20px}.inc-takeaways li{font-size:15px}
 .inc-subsection h3{font-size:20px;padding-left:12px}.inc-key-point{padding:20px;font-size:15px}
}