@charset "UTF-8";
/* 会計学を学ぼう！ common style — monochrome / minimal */
:root{--k:#111;--t:#222;--g1:#555;--g2:#8a8a8a;--g3:#c8c8c8;--l:#e6e6e6;--l2:#f9f9f9;--bg:#fff;--accent:#111}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;padding:0;background:#fff;color:var(--t);font-family:"Helvetica Neue",Arial,"Hiragino Sans","Hiragino Kaku Gothic ProN","Noto Sans JP","Yu Gothic Medium","Yu Gothic",Meiryo,sans-serif;font-size:16px;line-height:2;letter-spacing:.04em;-webkit-font-smoothing:antialiased;font-feature-settings:"palt" 1}
a:link,a:visited{color:var(--k);text-decoration:underline;text-decoration-color:var(--g3);text-underline-offset:3px;text-decoration-thickness:1px}
a:hover{color:var(--k);text-decoration-color:var(--k)}
img{max-width:100%;height:auto;border:0;vertical-align:middle}
/* ===== header (black) ===== */
.mh{background:#000;color:#fff;position:sticky;top:0;z-index:50}
.mh-in{max-width:1240px;margin:0 auto;padding:0 32px;min-height:68px;display:flex;align-items:center;justify-content:space-between;gap:24px;flex-wrap:wrap}
.mh-logo,.mh-logo:link,.mh-logo:visited{color:#fff;text-decoration:none;display:flex;flex-direction:column;justify-content:center;padding:12px 0}
.mh-logo b{display:block;font-weight:600;font-size:19px;letter-spacing:.22em;line-height:1.3}
.mh-logo small{display:block;font-size:9.5px;color:#9a9a9a;letter-spacing:.28em;text-transform:uppercase;margin-top:3px}
.mnav ul{list-style:none!important;margin:0!important;padding:0!important;display:flex;flex-wrap:wrap;gap:0 4px}
.mnav li{list-style:none!important;margin:0!important;padding:0!important;background:none!important;border:0!important}
.mnav li:before,.mnav li:after{display:none!important;content:none!important}
.mnav a,.mnav a:link,.mnav a:visited{display:block;padding:24px 12px 22px;color:#cfcfcf;font-size:13px;font-weight:500;letter-spacing:.12em;text-decoration:none;border-bottom:2px solid transparent;transition:color .2s,border-color .2s}
.mnav a:hover,.mnav a.on{color:#fff;border-bottom-color:#fff;text-decoration:none}
@media(max-width:1100px){.mh-in{padding:0 20px}.mnav{width:100%;overflow-x:auto;-webkit-overflow-scrolling:touch;border-top:1px solid #222}.mnav ul{flex-wrap:nowrap}.mnav a,.mnav a:link,.mnav a:visited{white-space:nowrap;padding:12px 12px}}
/* ===== breadcrumb ===== */
.mcrumb{max-width:1240px;margin:0 auto;padding:22px 32px 0;font-size:11.5px;color:var(--g2);letter-spacing:.08em}
.mcrumb ol{list-style:none!important;margin:0!important;padding:0!important;display:flex;flex-wrap:wrap;gap:6px}
.mcrumb li{list-style:none!important;margin:0!important;padding:0!important;background:none!important;border:0!important}
.mcrumb li:not(:last-child):after{content:"—";margin-left:8px;color:var(--g3)}
.mcrumb a,.mcrumb a:link,.mcrumb a:visited{color:var(--g2);text-decoration:none}
.mcrumb a:hover{color:var(--k)}
/* ===== layout ===== */
.mwrap{max-width:1240px;margin:0 auto;padding:28px 32px 80px;display:grid;grid-template-columns:minmax(0,1fr) 280px;gap:64px;align-items:start}
.mmain{min-width:0}
.mside{position:static}
.mside-stick{position:sticky;top:92px}
@media(max-width:1000px){.mwrap{grid-template-columns:1fr;gap:40px}.mside{position:static}}
@media(max-width:600px){.mh-in{padding:0 16px}.mcrumb{padding:16px 16px 0}.mwrap{padding:18px 16px 56px}.mh-logo b{font-size:17px}}
/* ===== article ===== */
.mart{text-align:left;font-size:16px;line-height:2}
.mart center{display:block}
.mart table{max-width:100%!important;border-collapse:collapse}
.mart table.nv-lay{width:100%!important}
.mart [width="740"],.mart [width="730"],.mart [width="750"],.mart [width="735"],.mart [width="714"],.mart [width="720"],.mart [width="710"],.mart [width="700"]{width:100%!important}
.mart .nv-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch;max-width:100%;margin:0 0 1em}
.mart p{margin:4px 0 1.3em}
.mart div,.mart p,.mart ul,.mart ol,.mart dl,.mart form{max-width:100%}
.mart h1,.mart h2,.mart h3,.mart h4,.mart h5,.mart h6{width:auto;max-width:100%;height:auto;float:none;text-indent:0;overflow:visible;background:none;color:var(--k)}
.mart h1{font-size:34px;line-height:1.45;font-weight:600;letter-spacing:.06em;margin:8px 0 40px;padding:0;border:0}
.mart h2{font-size:23px;line-height:1.55;font-weight:600;letter-spacing:.06em;margin:64px 0 24px;padding:22px 0 0;border:0;border-top:1px solid var(--k);clear:both;position:relative}
.mart h2 a,.mart h2 a:visited{color:var(--k);text-decoration:none}
.mart h3{font-size:19px;line-height:1.6;font-weight:600;letter-spacing:.05em;margin:44px 0 16px;padding:0 0 10px;border:0;border-bottom:1px solid var(--l)}
.mart h4{font-size:16.5px;line-height:1.6;font-weight:600;letter-spacing:.05em;margin:30px 0 10px;padding:0;border:0;color:var(--t)}
.mart h4:before{content:"";display:inline-block;width:14px;height:1px;background:var(--k);margin:0 10px 5px 0}
.mart h5,.mart h6{font-size:16px;margin:22px 0 8px}
.mart h1:before,.mart h1:after,.mart h2:before,.mart h2:after,.mart h3:before,.mart h3:after{display:none}
.mart ul,.mart ol{margin:0 0 1.3em;padding-left:1.4em}
.mart li{margin:.25em 0;line-height:1.9}
.mart hr{border:0;border-bottom:1px solid var(--l);width:auto!important;max-width:100%;margin:32px 0}
.mart blockquote{margin:1.5em 0;padding:18px 22px;background:var(--l2);border:0}
.mart td,.mart th{font-size:inherit;line-height:1.8}
.mart pre{white-space:pre-wrap;font-size:15px}
/* legacy classes */
.mart .li,.mart .LI{border-bottom:1px solid #eee;line-height:1.6;padding:3px 0;margin:4px 0}
.mart .liB{line-height:1.7;margin:3px 0}
.mart .ulB{list-style-image:url(../accounting/02/kg/list_red.jpg);font-weight:bold;line-height:1.4;margin:2px 15px 4px 0;padding:2px 0;font-size:95%}
.mart .excel{background:var(--g5)}
.mart .DL{font-size:13px;color:#666;margin:6px 0;padding:0}
.mart .container,.mart .containe,.mart .container_w{background:#fff;border-radius:5px;width:auto!important;max-width:100%}
.mart .container_top,.mart .container_b{background:#f9f9f9;border-radius:5px}
.mart .container_y,.mart .yellowbox{background:#f9f9f9;border-radius:5px}
.mart .container_t{background:#f9f9f9;border-radius:5px}
.mart .violet{background:#111;color:#fff;padding:0 4px}
.mart .violet a,.mart .violet font{color:#fff!important}
.mart .next{font-size:17px;padding:6px 0}
.mart .hutoaka{font-weight:bold;color:red}
.mart .bmarker{background:#eeeeee}
.mart .rmarker{background:#eeeeee}
.mart .ymarker-s{background:linear-gradient(transparent 70%,#e6e6e6 0%)}
.mart .f12p{font-size:13px}.mart .f12pb{font-size:13px;font-weight:bold}.mart .font16{font-size:16px}
/* Excel template tabs (from the original template pages) */
.mart div.nav{width:100%;padding-top:16px;background:#fff;border-bottom:2px solid #666;font-size:85%;margin:0 0 10px}
.mart div.nav ul.nl{width:100%;margin:0 auto;padding:0!important;list-style:none!important;display:flex;flex-wrap:wrap;gap:4px}
.mart div.nav ul.nl li{list-style:none;margin:0!important;min-width:5.2em;background:#f9f9f9;border:1px solid #e6e6e6;border-bottom:0;border-radius:4px 4px 0 0;text-align:center}
.mart div.nav ul.nl li a{display:block;padding:5px 8px;text-decoration:none}
.mart div.nav ul.nl li a:hover{text-decoration:underline}
.mart div.nav ul.nl li.active{background:var(--blue-d);border-color:var(--blue-d)}
.mart div.nav ul.nl li.active a{color:#fff}
.mart .clearFix:after{content:"";display:block;clear:both}
/* template tabs */
.mart div.nav{width:100%;padding-top:8px;background:none;border-bottom:1px solid var(--l);font-size:13px;margin:0 0 20px;letter-spacing:.08em}
.mart div.nav ul.nl{width:100%;margin:0;padding:0!important;list-style:none!important;display:flex;flex-wrap:wrap;gap:0 18px}
.mart div.nav ul.nl li{list-style:none;margin:0!important;background:none;border:0;text-align:center}
.mart div.nav ul.nl li a{display:block;padding:8px 2px;text-decoration:none;color:var(--g1);border-bottom:2px solid transparent;margin-bottom:-1px}
.mart div.nav ul.nl li a:hover{color:var(--k)}
.mart div.nav ul.nl li.active a{color:var(--k);border-bottom-color:var(--k);font-weight:600}
.mart .clearFix:after{content:"";display:block;clear:both}
.mart .mzoom{text-align:center;line-height:1;margin:8px 0 6px;opacity:.6}
/* download button */
.mart a[href$=".xlsx"],.mart a[href$=".xls"],.mart a[href$=".xlsm"],.mart a[href$=".zip"],.mart a[href$=".docx"]{display:inline-flex;align-items:center;gap:14px;background:#000;color:#fff!important;font-weight:500;font-size:15px;letter-spacing:.1em;text-decoration:none!important;padding:16px 38px;border-radius:999px;margin:26px 0 14px;line-height:1.4;transition:opacity .2s}
.mart a[href$=".xlsx"]:after,.mart a[href$=".xls"]:after,.mart a[href$=".xlsm"]:after,.mart a[href$=".zip"]:after,.mart a[href$=".docx"]:after{content:"↓";font-size:15px}
.mart a[href$=".xlsx"]:hover,.mart a[href$=".xls"]:hover{opacity:.75}
.mart p.DL{text-align:center}
/* ads */
.mad{margin:40px 0;text-align:center;min-height:100px}
.mad small{display:block;font-size:10px;color:var(--g2);letter-spacing:.3em;margin-bottom:8px}
/* sidebar */
.sbox{margin:0 0 44px}
.sbox .st{margin:0 0 10px;padding:0 0 10px;color:var(--k);font-size:11.5px;font-weight:600;letter-spacing:.24em;border-bottom:1px solid var(--k)}
.sbox ul{list-style:none!important;margin:0!important;padding:0!important}
.sbox li{list-style:none!important;margin:0!important;padding:0!important;background:none!important;border:0!important}
.sbox li a,.sbox li a:link,.sbox li a:visited{display:flex;justify-content:space-between;align-items:center;padding:11px 0;font-size:14px;color:var(--t);text-decoration:none;border-bottom:1px solid var(--l);letter-spacing:.06em}
.sbox li a:after{content:"→";color:var(--g3);font-size:13px;transition:transform .2s,color .2s}
.sbox li a:hover{color:var(--k)}
.sbox li a:hover:after{color:var(--k);transform:translateX(3px)}
.sbox.tpl{background:var(--l2);padding:26px 24px}
.sbox.tpl b{display:block;font-size:15px;font-weight:600;color:var(--k);letter-spacing:.08em;margin-bottom:10px}
.sbox.tpl p{font-size:13px;margin:0 0 18px;color:var(--g1);line-height:1.9}
.sbox.tpl a,.sbox.tpl a:link,.sbox.tpl a:visited{display:block;text-align:center;background:#000;color:#fff;font-weight:500;letter-spacing:.14em;text-decoration:none;padding:13px;border-radius:999px;font-size:13px;transition:opacity .2s}
.sbox.tpl a:hover{opacity:.75;color:#fff}
.ssearch .gsc-control-cse{padding:0!important;background:transparent!important;border:none!important}
.ssearch form.gsc-search-box{margin:0!important}
.ssearch table{width:100%!important;margin:0!important;border:0!important}
.ssearch td{padding:0!important;border:none!important;background:none!important}
/* footer */
.mfoot{background:#000;color:#9a9a9a;margin-top:0}
.mfoot-in{max-width:1240px;margin:0 auto;padding:64px 32px 36px;display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:40px}
.mfoot .fl b{display:block;color:#fff;font-size:17px;font-weight:600;letter-spacing:.22em}
.mfoot .fl p{font-size:12px;line-height:2;margin:14px 0 0;color:#8a8a8a}
.mfoot .fc p.t{color:#fff;font-weight:600;font-size:11px;letter-spacing:.24em;margin:0 0 14px}
.mfoot .fc a,.mfoot .fc a:link,.mfoot .fc a:visited{display:block;color:#a8a8a8;font-size:13px;padding:4px 0;text-decoration:none;letter-spacing:.06em}
.mfoot .fc a:hover{color:#fff}
.mfoot .fm{max-width:1240px;margin:0 auto;padding:20px 32px 30px;border-top:1px solid #222;display:flex;flex-wrap:wrap;justify-content:space-between;gap:12px;font-size:11px;letter-spacing:.1em}
.mfoot .fm a,.mfoot .fm a:link,.mfoot .fm a:visited{color:#8a8a8a;margin-right:22px;text-decoration:none}
.mfoot .fm a:hover{color:#fff}
@media(max-width:800px){.mfoot-in{grid-template-columns:1fr 1fr;padding:48px 20px 28px}.mfoot .fl{grid-column:1/-1}}
@media(max-width:480px){.mfoot-in{grid-template-columns:1fr}}
.mtop,.mtop:link,.mtop:visited{position:fixed;right:18px;bottom:18px;width:44px;height:44px;border-radius:50%;background:#000;color:#fff;display:flex;align-items:center;justify-content:center;text-decoration:none;font-size:12px;z-index:20;opacity:.85}
/* top page intro */
.mhero{padding:36px 0 44px;margin:0 0 20px;border-bottom:1px solid var(--l)}
.mhero h1{font-size:44px!important;font-weight:600!important;letter-spacing:.12em!important;margin:0 0 6px!important;line-height:1.3!important}
.mhero .sub{display:block;font-size:12px;color:var(--g2);letter-spacing:.3em;margin:0 0 28px}
.mhero p{margin:0 0 34px;color:var(--g1);font-size:15px;line-height:2.1;max-width:40em}
.mhero .chips{display:grid;grid-template-columns:repeat(auto-fill,minmax(200px,1fr));gap:0 28px;border-top:1px solid var(--k)}
.mhero .chips a,.mhero .chips a:link,.mhero .chips a:visited{display:flex;justify-content:space-between;align-items:center;padding:16px 2px;border-bottom:1px solid var(--l);color:var(--k);text-decoration:none;font-size:14.5px;font-weight:500;letter-spacing:.08em}
.mhero .chips a:after{content:"→";color:var(--g3);transition:transform .2s,color .2s}
.mhero .chips a:hover:after{color:var(--k);transform:translateX(4px)}
@media(max-width:760px){
 .mart table.nv-lay,.mart table.nv-lay>tbody,.mart table.nv-lay>tbody>tr,.mart table.nv-lay>tbody>tr>td,.mart table.nv-lay>tr,.mart table.nv-lay>tr>td{display:block;width:auto!important}
 .mart table:not(.nv-lay){display:block;overflow-x:auto;-webkit-overflow-scrolling:touch}
 .mart h1{font-size:26px;margin-bottom:28px}.mart h2{font-size:20px;margin-top:48px}.mart h3{font-size:17.5px}
 .mhero h1{font-size:30px!important}
}
@media print{.mh,.mside,.mfoot,.mad,.mtop,.mcrumb{display:none!important}.mwrap{display:block}}
/* template page: stage (title + large image on gray) */
.mart td.mstage,.mart .mstage{background:#f9f9f9;padding:34px 28px 30px!important;text-align:center}
.mart .mstage h1{font-size:26px;margin:0 0 24px;text-align:center;letter-spacing:.08em}
.mart .mstage img{box-shadow:0 8px 24px rgba(0,0,0,.07);background:#fff;border:1px solid #ececec}
.mart img.mzoom-ic{display:block;margin:10px auto 6px;opacity:.55}
@media(max-width:760px){.mart td.mstage{padding:22px 12px!important}.mart .mstage h1{font-size:20px}}
/* header: menu only */
.mh-in{justify-content:center;min-height:60px}
.mnav ul{justify-content:center}
.mnav a,.mnav a:link,.mnav a:visited{padding:20px 16px 18px}
@media(max-width:1100px){.mh-in{padding:0}.mnav{border-top:0}.mnav ul{justify-content:flex-start}.mnav a,.mnav a:link,.mnav a:visited{padding:16px 14px}}
.mside-stick{top:76px}
.mart .mstage-text{margin:26px 0 10px}

.mart .mstage{border:1px solid #eeeeee}
.sbox.tpl{border:1px solid #eeeeee}
/* search (cross-site / EDINET) */
.msearch{margin:0}
.msearch-mode{display:flex;gap:22px;margin:0 0 12px}
.msearch-mode button{appearance:none;background:none;border:0;border-bottom:1px solid transparent;padding:2px 0 6px;font:inherit;font-size:12px;letter-spacing:.2em;color:var(--g2);cursor:pointer}
.msearch-mode button.is-on{color:var(--k);border-bottom-color:var(--k);font-weight:600}
.msearch-box{display:flex;align-items:center;background:#fff;border:1px solid var(--k);border-radius:999px;padding:4px 4px 4px 22px;transition:box-shadow .2s}
.msearch-box:focus-within{box-shadow:0 0 0 3px rgba(0,0,0,.08)}
.msearch-l{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}
.msearch-box input{flex:1;min-width:0;border:0;outline:0;background:transparent;font:inherit;font-size:15px;letter-spacing:.06em;padding:10px 0;color:var(--k)}
.msearch-box input::placeholder{color:#a8a8a8}
.msearch-go{flex:0 0 auto;width:44px;height:44px;border-radius:50%;border:0;background:#000;color:#fff;display:flex;align-items:center;justify-content:center;cursor:pointer;transition:opacity .2s}
.msearch-go:hover{opacity:.75}
.msearch-note{font-size:12px;color:var(--g2);line-height:1.9;margin:12px 4px 0;letter-spacing:.04em}
.msearch.hero{margin-top:40px;padding:30px 30px 26px;background:#f9f9f9;border:1px solid #eeeeee}
.msearch.hero:before{content:"SEARCH";display:block;font-size:11px;letter-spacing:.32em;color:var(--k);font-weight:600;margin-bottom:16px}
.msearch.side .msearch-box{padding-left:16px}
.msearch.side .msearch-box input{font-size:14px;padding:8px 0}
.msearch.side .msearch-go{width:38px;height:38px}
.msearch.side .msearch-note{font-size:11.5px}
@media(max-width:600px){.msearch.hero{padding:22px 16px 18px}}
.mhero .msearch-note{margin:12px 4px 0;max-width:none;font-size:12px;line-height:1.9;color:var(--g2)}
/* 企業会計原則の原文ボックス */
.mart table.kg-box{width:100%!important;border:1px solid #cfcfcf!important;background:#f9f9f9;margin:0 0 34px!important}
.mart table.kg-box>tbody>tr>td{padding:22px 26px!important}
.mart table.kg-box p{margin:0}
.mart table.kg-box p.kg-label{font-size:11px;letter-spacing:.3em;color:var(--g2);font-weight:600;margin:0 0 10px;padding:0 0 8px;border-bottom:1px solid #e3e3e3}
@media(max-width:600px){.mart table.kg-box>tbody>tr>td{padding:16px 14px!important}}
.mart table.kg-box[data-href]{cursor:pointer;transition:border-color .2s,box-shadow .2s}
.mart table.kg-box[data-href]:hover{border-color:#111!important;box-shadow:0 4px 14px rgba(0,0,0,.06)}
.mart table.kg-box p.kg-label{display:flex;justify-content:space-between;align-items:center;gap:10px}
.mart table.kg-box a.kg-go,.mart table.kg-box a.kg-go:visited{font-size:11.5px;letter-spacing:.1em;color:var(--k);text-decoration:none;font-weight:600}
.mart h1,.mart h2,.mart h3,.mart h4{text-align:left}.mart .mstage h1{text-align:center}
/* 関連ページ（旧・右メニュー） */
.mart .mrel{margin:56px 0 0;padding:28px 0 0;border-top:1px solid #111}
.mart .mrel .mrel-t{font-size:12px;font-weight:600;letter-spacing:.24em;color:var(--k);margin:18px 0 10px}
.mart .mrel .mrel-t:first-child{margin-top:0}
.mart .mrel ul{list-style:none!important;margin:0 0 10px!important;padding:0!important;display:grid;grid-template-columns:repeat(auto-fill,minmax(220px,1fr));gap:0 28px;font-size:14.5px;font-weight:400}
.mart .mrel li{list-style:none!important;margin:0!important;padding:0!important;border-bottom:1px solid var(--l)}
.mart .mrel li a,.mart .mrel li a:link,.mart .mrel li a:visited{display:flex;justify-content:space-between;padding:11px 2px;text-decoration:none;color:var(--t)}
.mart .mrel li a:after{content:"→";color:var(--g3)}
.mart .mrel li a:hover:after{color:var(--k)}
.mart .mrel li font{display:block;padding:11px 2px;color:var(--k)!important;font-weight:600}
/* ad: double rectangle (PC) / single (mobile) */
.mad2-in{display:flex;justify-content:center;gap:24px;flex-wrap:wrap}
.mad2-in>div{min-width:300px;min-height:250px}
@media(max-width:759px){.mad2-pc{display:none}}
.mart .mad{clear:both}
/* table of contents */
.mart .mtoc{margin:8px 0 40px;padding:22px 26px;background:#f9f9f9;border:1px solid #eee}
.mart .mtoc-t{font-size:11px;font-weight:600;letter-spacing:.3em;margin:0 0 10px}
.mart .mtoc ol{margin:0!important;padding-left:1.4em!important;font-size:14.5px}
.mart .mtoc li{margin:.15em 0;line-height:1.8}
.mart .mtoc a,.mart .mtoc a:link,.mart .mtoc a:visited{text-decoration:none;color:var(--t)}
.mart .mtoc a:hover{text-decoration:underline}
.mart h2[id]{scroll-margin-top:84px}
/* key points + figures */
.mart .mpoint{margin:0 0 34px;padding:22px 26px;border:1px solid #111}
.mart .mpoint-t{font-size:11px;font-weight:600;letter-spacing:.3em;margin:0 0 10px}
.mart .mpoint ul{margin:0!important;padding-left:1.2em!important}
.mart .mpoint li{line-height:1.85;margin:.3em 0}
.mart figure.mfig{margin:28px 0 34px;text-align:center}
.mart figure.mfig img{width:100%;max-width:720px;height:auto;border:1px solid #eee}
.mart figure.mfig figcaption{font-size:12px;color:var(--g2);letter-spacing:.08em;margin-top:10px}
/* left-edge alignment of legacy layout tables */
.mart table.nv-lay{border-spacing:0!important;margin-left:0!important}
.mart table.nv-lay:not(.kg-box)>tbody>tr>td:not(.mstage){padding-left:0!important;padding-right:0!important}
.mart .nv-scroll>table{margin-left:0!important;border-spacing:0}
.mart .nv-scroll>table>tbody>tr>td:first-child{padding-left:0}
.mart center>table,.mart center>div>table{margin-left:0;margin-right:auto}
.mart .mtoc ol ol{margin:.2em 0 .4em!important;padding-left:1.3em!important;font-size:13.5px;list-style:lower-alpha}
/* small images inside tables keep their size */
.mart img.nofit{max-width:none}
.mart td.imgcell{width:1%;white-space:nowrap;padding-right:22px!important;vertical-align:top}
@media(max-width:760px){.mart td.imgcell{width:auto;padding-right:0!important;margin-bottom:10px}}
.mart table.nv-lay:not(.kg-box)>tbody>tr>td.imgcell:not(.mstage),.mart table>tbody>tr>td.imgcell{padding-right:24px!important}
@media(max-width:760px){.mart table.nv-lay:not(.kg-box)>tbody>tr>td.imgcell:not(.mstage){padding-right:0!important}}
.mart td.imgcell+td>h3:first-child,.mart td.imgcell+td>h2:first-child,.mart td.imgcell+td>h4:first-child{margin-top:0}
/* ---- 理解度チェック（アコーディオン） ---- */
.mart .mquiz{margin:48px 0 8px;padding:28px 28px 20px;background:#f9f9f9;border-radius:4px}
.mart .mquiz-t{margin:0 0 4px;font-size:13px;font-weight:700;letter-spacing:.18em;color:#111}
.mart .mquiz-t::before{content:"";display:inline-block;width:18px;height:1px;background:#111;vertical-align:middle;margin-right:10px}
.mart .mquiz-s{margin:0 0 18px;font-size:13px;color:#777}
.mart .mquiz-q{background:#fff;border:1px solid #e5e5e5;border-radius:4px;margin:0 0 12px;overflow:hidden}
.mart .mquiz-q .q{display:flex;gap:14px;align-items:flex-start;margin:0;padding:18px 20px 14px;font-weight:600;line-height:1.75}
.mart .mquiz-q .q .n{flex:none;display:inline-flex;align-items:center;justify-content:center;width:34px;height:34px;border-radius:50%;background:#111;color:#fff;font-size:12px;font-weight:700;letter-spacing:.05em;margin-top:-3px}
.mart .mquiz-q details{border-top:1px solid #eee}
.mart .mquiz-q summary{list-style:none;cursor:pointer;padding:12px 20px 12px 68px;font-size:13px;font-weight:700;letter-spacing:.08em;color:#111;position:relative;user-select:none}
.mart .mquiz-q summary::-webkit-details-marker{display:none}
.mart .mquiz-q summary::after{content:"";position:absolute;right:22px;top:50%;width:8px;height:8px;border-right:1.5px solid #111;border-bottom:1.5px solid #111;transform:translateY(-70%) rotate(45deg);transition:transform .25s}
.mart .mquiz-q details[open] summary::after{transform:translateY(-30%) rotate(-135deg)}
.mart .mquiz-q details[open] summary{color:#888}
.mart .mquiz-q summary:hover{background:#fcfcfc}
.mart .mquiz-q .a{padding:4px 20px 18px 68px;animation:mqz .3s ease}
.mart .mquiz-q .a .mk{margin:0 0 6px;font-size:15px;font-weight:700}
.mart .mquiz-q .a .mk.ok{color:#111}
.mart .mquiz-q .a .mk.ng{color:#111}
.mart .mquiz-q .a .ex{margin:0;font-size:14.5px;line-height:1.85;color:#444}
@keyframes mqz{from{opacity:0;transform:translateY(-4px)}to{opacity:1;transform:none}}
@media(max-width:600px){.mart .mquiz{padding:22px 14px 12px;margin-left:-4px;margin-right:-4px}.mart .mquiz-q .q{padding:16px 14px 12px;gap:10px}.mart .mquiz-q summary{padding-left:58px}.mart .mquiz-q .a{padding:2px 14px 16px 58px}}
/* ---- 前後の記事 ---- */
.mart .mpager{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:40px 0 8px}
.mart .mpager a{display:block;border:1px solid #e5e5e5;border-radius:4px;padding:16px 20px;text-decoration:none!important;color:#111!important;background:#fff;transition:border-color .2s,background .2s}
.mart .mpager a:hover{border-color:#111;background:#f9f9f9}
.mart .mpager small{display:block;font-size:11.5px;letter-spacing:.14em;color:#888;margin-bottom:4px}
.mart .mpager span{display:block;font-weight:600;line-height:1.6}
.mart .mpager .mpg-prev small::before{content:"← "}
.mart .mpager .mpg-next{text-align:right}
.mart .mpager .mpg-next small::after{content:" →"}
@media(max-width:600px){.mart .mpager{grid-template-columns:1fr}.mart .mpager .mpg-empty{display:none}}
/* ---- 関連記事 ---- */
.mart .mlinks{margin:32px 0;padding:22px 24px 14px;border:1px solid #e5e5e5;border-radius:4px;background:#fff}
.mart .mlinks-t{margin:0 0 10px;font-size:12px;font-weight:700;letter-spacing:.18em;color:#111}
.mart .mlinks-t::before{content:"";display:inline-block;width:18px;height:1px;background:#111;vertical-align:middle;margin-right:10px}
.mart .mlinks ul{list-style:none!important;margin:0!important;padding:0!important;display:grid;grid-template-columns:1fr 1fr;column-gap:24px}
.mart .mlinks li{list-style:none!important;margin:0!important;padding:0!important;border-bottom:1px solid #f0f0f0;background:none!important}
.mart .mlinks li::before{display:none!important}
.mart .mlinks a{display:flex;justify-content:space-between;align-items:center;gap:12px;padding:12px 2px;color:#111!important;text-decoration:none!important;font-weight:600;font-size:15px}
.mart .mlinks a::after{content:"→";color:#999;font-weight:400;transition:transform .2s,color .2s}
.mart .mlinks a:hover::after{transform:translateX(3px);color:#111}
@media(max-width:600px){.mart .mlinks{padding:18px 16px 8px}.mart .mlinks ul{grid-template-columns:1fr}}
/* ---- 記事リンク一覧（旧アイコンリスト） ---- */
.mart ul:has(>li.doc,>li.doc2,>li.gray,>li.white,>li.excel){list-style:none!important;margin:18px 0 28px!important;padding:0!important;display:grid;grid-template-columns:repeat(auto-fill,minmax(250px,1fr));column-gap:28px;border-top:1px solid #111}
.mart li.doc,.mart li.doc2,.mart li.gray,.mart li.white,.mart li.excel{list-style:none!important;list-style-image:none!important;margin:0!important;padding:0!important;border-bottom:1px solid #e8e8e8;background:none!important;line-height:1.6}
.mart li.doc::before,.mart li.doc2::before,.mart li.gray::before,.mart li.white::before,.mart li.excel::before{display:none!important}
.mart li.doc>a,.mart li.doc2>a,.mart li.gray>a,.mart li.white>a,.mart li.excel>a{display:flex;align-items:center;gap:12px;padding:14px 2px;color:#111!important;text-decoration:none!important;font-weight:600;font-size:15px;transition:padding .2s}
.mart li.doc2>a::after,.mart li.doc>a::after,.mart li.gray>a::after,.mart li.white>a::after,.mart li.excel>a::after{content:"→";margin-left:auto;color:#aaa;font-weight:400;transition:transform .2s,color .2s}
.mart li.doc2>a:hover,.mart li.doc>a:hover,.mart li.gray>a:hover,.mart li.white>a:hover,.mart li.excel>a:hover{padding-left:6px}
.mart li.doc2>a:hover::after,.mart li.doc>a:hover::after,.mart li.gray>a:hover::after,.mart li.white>a:hover::after,.mart li.excel>a:hover::after{color:#111;transform:translateX(3px)}
@media(max-width:600px){.mart ul:has(>li.doc,>li.doc2,>li.gray,>li.white,>li.excel){grid-template-columns:1fr}}
.mart .mlinks-ext{background:#f9f9f9;border-color:#f9f9f9}
.mart .mlinks-ext ul{grid-template-columns:1fr}
.mart .mlinks-ext li{border-bottom-color:#e6e6e6}
.mart .mlinks-ext li:last-child{border-bottom:0}
.mart .mlinks-ext a{display:grid;grid-template-columns:1fr auto;grid-template-rows:auto auto;column-gap:14px}
.mart .mlinks-ext a span{grid-column:1;grid-row:1}
.mart .mlinks-ext a small{grid-column:1;grid-row:2;font-size:11.5px;font-weight:500;letter-spacing:.06em;color:#888;margin-top:2px}
.mart .mlinks-ext a::after{grid-column:2;grid-row:1/3;align-self:center;content:"↗"}
/* ---- サイド：姉妹サイトの無料ツール ---- */
.sbox.tool{background:var(--l2);padding:0 0 18px;border:1px solid #eeeeee;overflow:hidden}
.sbox.tool .tool-hero{display:block;position:relative;line-height:0;text-decoration:none}
.sbox.tool .tool-hero img{display:block;width:100%;height:auto}
.sbox.tool .tool-site{position:absolute;left:14px;top:12px;line-height:1;font-size:10.5px;letter-spacing:.14em;color:#fff;border:1px solid rgba(255,255,255,.55);padding:5px 8px;border-radius:999px}
.sbox.tool b{display:block;font-size:15px;font-weight:600;color:var(--k);letter-spacing:.06em;margin:20px 24px 10px}
.sbox.tool p{font-size:13px;margin:0 24px 18px;color:var(--g1);line-height:1.9}
.sbox.tool .tool-btn,.sbox.tool .tool-btn:link,.sbox.tool .tool-btn:visited{display:block;margin:0 24px;text-align:center;background:#000;color:#fff;font-weight:500;letter-spacing:.12em;text-decoration:none;padding:13px;border-radius:999px;font-size:13px;transition:opacity .2s}
.sbox.tool .tool-btn:hover{opacity:.75;color:#fff}
.sbox.tool .tool-list{margin:18px 24px 0!important;border-top:1px solid #e6e6e6}
.sbox.tool .tool-list li a,.sbox.tool .tool-list li a:link,.sbox.tool .tool-list li a:visited{display:flex;justify-content:flex-start;gap:12px;align-items:center;padding:12px 0;border-bottom:1px solid #e6e6e6;text-decoration:none}
.sbox.tool .tool-list li:last-child a{border-bottom:0}
.sbox.tool .tool-list li a:after{content:"↗";margin-left:auto}
.sbox.tool .tool-list img{flex:none;width:40px;height:40px;border-radius:4px}
.sbox.tool .tool-list span{display:block;line-height:1.45}
.sbox.tool .tool-list em{display:block;font-style:normal;font-size:13.5px;font-weight:600;color:var(--k)}
.sbox.tool .tool-list small{display:block;font-size:10.5px;color:var(--g3);letter-spacing:.06em;margin-top:2px}
/* AdSense自動広告がフッターの下に入った場合はフッターと同じ黒地に */
.mfoot~.google-auto-placed,.mtop~.google-auto-placed,body>.google-auto-placed:last-of-type{background:#000;margin:0!important;padding:16px 0}
.mart li.doc:not(:has(>a)),.mart li.doc2:not(:has(>a)),.mart li.gray:not(:has(>a)),.mart li.white:not(:has(>a)){padding:14px 2px!important;font-weight:600;font-size:15px;color:#555}
.mart h2+ul:has(>li.doc,>li.doc2,>li.gray,>li.white),.mart h3+ul:has(>li.doc,>li.doc2,>li.gray,>li.white),.mart h4+ul:has(>li.doc,>li.doc2,>li.gray,>li.white){border-top:0;margin-top:0!important}
/* ---- サムネイル一覧 ---- */
.mart .mthumbs{display:flex;flex-wrap:wrap;gap:14px;margin:10px 0 18px}
.mart .mthumbs>a,.mart .mthumbs>img{display:block;line-height:0}
.mart .mthumbs img{display:block;max-width:100%;height:auto;border:1px solid #e5e5e5;background:#fff;transition:border-color .2s,transform .2s}
.mart .mthumbs a:hover img{border-color:#111;transform:translateY(-2px)}
.mart td:has(>.mthumbs){display:block;width:auto!important}
.mart table:has(.mthumbs),.mart table:has(.mthumbs)>tbody,.mart table:has(.mthumbs)>tbody>tr{display:block;width:auto!important}
.mart img{max-width:100%;height:auto}
/* ---- ヘッダー直下：テンプレートのスクロール帯 ---- */
.mstrip{background:#f9f9f9;border-bottom:1px solid #eee;overflow:hidden}
.mstrip-in{display:flex;align-items:stretch}
.mstrip-h{flex:none;display:flex;flex-direction:column;justify-content:center;gap:6px;width:170px;padding:0 24px 0 32px;background:#f9f9f9;text-decoration:none!important;color:#111!important;position:relative;z-index:2;box-shadow:16px 0 18px -6px #f9f9f9}
.mstrip-h small{font-size:9.5px;letter-spacing:.22em;color:#888;font-weight:600}
.mstrip-h b{font-size:16px;line-height:1.35;letter-spacing:.06em;font-weight:700}
.mstrip-h span{font-size:11.5px;letter-spacing:.08em;color:#555;border-bottom:1px solid #111;align-self:flex-start;padding-bottom:2px;transition:color .2s}
.mstrip-h:hover span{color:#111}
.mstrip-vp{flex:1;min-width:0;overflow:hidden;-webkit-mask-image:linear-gradient(90deg,transparent 0,#000 40px,#000 calc(100% - 60px),transparent 100%);mask-image:linear-gradient(90deg,transparent 0,#000 40px,#000 calc(100% - 60px),transparent 100%)}
.mstrip-track{display:flex;gap:18px;width:max-content;padding:20px 0 16px;animation:mstrip 140s linear infinite}
.mstrip-vp:hover .mstrip-track,.mstrip-vp:focus-within .mstrip-track{animation-play-state:paused}
.mstrip-track a{flex:none;display:flex;flex-direction:column;align-items:center;gap:8px;text-decoration:none!important;color:#555!important}
.mstrip-track img{display:block;height:104px;width:auto;background:#fff;border:1px solid #e3e3e3;box-shadow:0 1px 2px rgba(0,0,0,.04);transition:transform .25s,border-color .25s,box-shadow .25s}
.mstrip-track a:hover img{transform:translateY(-3px);border-color:#111;box-shadow:0 6px 14px rgba(0,0,0,.08)}
.mstrip-track span{max-width:150px;font-size:11px;line-height:1.4;letter-spacing:.03em;text-align:center;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}
.mstrip-track a:hover span{color:#111}
@keyframes mstrip{from{transform:translateX(0)}to{transform:translateX(-50%)}}
@media(max-width:600px){.mstrip-h{width:96px;padding:0 10px 0 16px;box-shadow:10px 0 14px -6px #f9f9f9}.mstrip-h b{font-size:13px}.mstrip-h small{font-size:8px;letter-spacing:.14em}.mstrip-h span{font-size:10px}.mstrip-track{gap:12px;padding:14px 0 12px;animation-duration:110s}.mstrip-track img{height:84px}.mstrip-track span{max-width:110px;font-size:10px}}
@media(prefers-reduced-motion:reduce){.mstrip-vp{overflow-x:auto}.mstrip-track{animation:none}}
@media print{.mstrip{display:none}}
@media(max-width:600px){.mstrip-h{width:104px;padding:0 8px 0 14px}.mstrip-h small{display:none}.mstrip-h b{font-size:12.5px;white-space:nowrap}}
/* ---- テンプレートページ：サムネイルカルーセル ---- */
.mart .mcar{display:flex;align-items:stretch;gap:10px;margin:6px 0 4px}
.mart .mcar-vp{flex:1;min-width:0;overflow-x:auto;scroll-snap-type:x mandatory;scrollbar-width:none;-webkit-overflow-scrolling:touch}
.mart .mcar-vp::-webkit-scrollbar{display:none}
.mart .mthumbs.mcar-track{flex-wrap:nowrap;width:max-content;margin:0;padding:4px 2px 6px;gap:12px}
.mart .mcar-track>a{scroll-snap-align:start;position:relative}
.mart .mcar-track img{height:149px;width:auto;max-width:none}
.mart .mcar-track a.is-current img{border-color:#111;box-shadow:0 0 0 1px #111}
.mart .mcar-track a.is-current::after{content:"";position:absolute;left:50%;bottom:-2px;width:18px;height:2px;background:#111;transform:translateX(-50%)}
.mart .mcar-b{flex:none;width:64px;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:6px;background:#fff;border:1px solid #e3e3e3;color:#111;cursor:pointer;font-family:inherit;font-size:10.5px;font-weight:600;line-height:1;letter-spacing:.16em;padding:0;margin:4px 0 6px;transition:border-color .2s,background .2s,opacity .2s}
.mart .mcar-b i{font-style:normal;font-size:16px;letter-spacing:0}
.mart .mcar-b:hover:not(:disabled){border-color:#111;background:#f9f9f9}
.mart .mcar-b:disabled{opacity:.3;cursor:default}
.mart .mcar.is-static .mcar-b{display:none}
.mart .mcar+img.mzoom-ic{margin-top:14px}
@media(max-width:600px){.mart .mcar{gap:6px}.mart .mcar-b{width:40px;font-size:8.5px;letter-spacing:.06em}.mart .mcar-track img{height:112px}}
.mart td:has(.mcar),.mart table:has(.mcar),.mart table:has(.mcar)>tbody,.mart table:has(.mcar)>tbody>tr{display:block!important;width:auto!important;max-width:100%;min-width:0}
.mart :has(>.mcar){min-width:0;max-width:100%}
.mart .mlinks-ext a span{display:block}
.mart .mlinks-in a::after{content:"→"}
.mart .mlinks-ext a::after{content:"→"}
.mart .mlinks-ext a[href^="http"]:not([href*="manabo-acc.net"])::after{content:"↗"}
.mart .mlinks-in a{grid-template-rows:auto}.mart .mlinks-in a::after{grid-row:1}
/* ---- カード型リンク一覧（旧フォルダツリー） ---- */
.mart .mtree{display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:16px;margin:18px 0 28px}
.mart .mtree-g{border:1px solid #e5e5e5;border-radius:4px;padding:18px 20px 8px;background:#fff}
.mart .mtree-t{margin:0 0 6px;font-size:14.5px;font-weight:700;letter-spacing:.06em;color:#111;padding-bottom:10px;border-bottom:1px solid #111}
.mart .mtree ul{list-style:none!important;margin:0!important;padding:0!important}
.mart .mtree li{list-style:none!important;margin:0!important;padding:0!important;border-bottom:1px solid #f0f0f0;background:none!important}
.mart .mtree li:last-child{border-bottom:0}
.mart .mtree li::before{display:none!important}
.mart .mtree a{display:flex;justify-content:space-between;align-items:center;gap:10px;padding:11px 0;font-size:14px;line-height:1.5;color:#111!important;text-decoration:none!important}
.mart .mtree a::after{content:"→";color:#aaa;transition:transform .2s,color .2s;flex:none}
.mart .mtree a:hover::after{color:#111;transform:translateX(3px)}
/* トップのメニューと同じ見た目に統一 */
.mart .mtree{gap:8px 32px;margin:12px 0 32px}
.mart .mtree-g{border:0;border-radius:0;padding:0;background:none}
.mart .mtree-t{margin:18px 0 0;padding:0 0 10px;font-size:12px;letter-spacing:.18em;color:#888;font-weight:600;border-bottom:1px solid #111}
.mart .mtree li{border-bottom:1px solid #e6e6e6}
.mart .mtree li:last-child{border-bottom:1px solid #e6e6e6}
.mart .mtree a{padding:15px 2px;font-size:15px;font-weight:500}
.mart .mtree a::after{color:#bbb;font-weight:300}
.mart td:has(.mtree),.mart table:has(.mtree),.mart table:has(.mtree)>tbody,.mart table:has(.mtree)>tbody>tr{display:block!important;width:auto!important;max-width:100%;min-width:0}
.mart .mtree{max-width:100%;min-width:0}
.mart .mtree a{min-width:0;overflow-wrap:anywhere}
/* ---- トップ：テンプレートの全幅グレー帯 ---- */
.mwrap-solo{grid-template-columns:minmax(0,1fr)!important;padding-bottom:48px}
.mwrap-solo .mart{max-width:none}
.mtplband{background:#f9f9f9;border-top:1px solid #eee;border-bottom:1px solid #eee;margin:0 0 8px}
.mtplband-in{max-width:1240px;margin:0 auto;padding:64px 32px 56px;display:grid;grid-template-columns:260px minmax(0,1fr);gap:56px;align-items:start}
.mtplband-h{position:sticky;top:96px}
.mtplband-k{margin:0 0 10px!important;font-size:10.5px!important;letter-spacing:.24em;color:#888;font-weight:700}
.mart.mtplband-in h2{border:0!important;margin:0 0 16px!important;padding:0!important;font-size:28px;line-height:1.35}
.mtplband-s{font-size:13.5px!important;line-height:1.9;color:#555;margin:0 0 22px!important}
.mtplband-more,.mtplband-more:link,.mtplband-more:visited{display:inline-block;background:#000;color:#fff!important;text-decoration:none!important;padding:13px 26px;border-radius:999px;font-size:13px;letter-spacing:.1em;transition:opacity .2s}
.mtplband-more:hover{opacity:.75}
.mtplband .mtree{margin:0!important;grid-template-columns:repeat(auto-fill,minmax(250px,1fr))}
.mtplband .mtree-t{margin-top:0}
.mtplband .mtree li{background:none}
@media(max-width:1000px){.mtplband-in{grid-template-columns:1fr;gap:28px;padding:44px 24px 40px}.mtplband-h{position:static}}
@media(max-width:600px){.mtplband-in{padding:36px 16px 32px}.mart.mtplband-in h2{font-size:23px}}
.mtplband-in{grid-template-columns:240px minmax(0,1fr);gap:48px}.mart.mtplband-in h2{font-size:24px;white-space:nowrap}
/* ---- サムネイル付きテンプレート一覧 ---- */
.mart .mtcards{display:grid;grid-template-columns:repeat(auto-fill,minmax(150px,1fr));gap:14px;margin:14px 0 30px}
.mart .mtcards a{display:flex;flex-direction:column;align-items:center;gap:10px;padding:14px 10px 12px;border:1px solid #e5e5e5;border-radius:4px;background:#fff;color:#111!important;text-decoration:none!important;font-size:13px;font-weight:600;line-height:1.45;text-align:center;transition:border-color .2s,transform .2s}
.mart .mtcards a:hover{border-color:#111;transform:translateY(-2px)}
.mart .mtcards img{height:130px;width:auto;max-width:100%;object-fit:contain;border:1px solid #eee;background:#fff}
.mart center{text-align:left}.mart ol,.mart ul{text-align:left}
/* サムネイル・一覧を囲む旧レイアウト表の枠線（灰色の背景）を消す */
.mart table:has(.mthumbs),.mart table:has(.mcar),.mart table:has(.mtree),.mart table:has(.mtcards){background:none!important;border:0!important;border-spacing:0!important;padding:0!important}
.mart table:has(.mthumbs)>tbody>tr>td,.mart table:has(.mcar)>tbody>tr>td,.mart table:has(.mtree)>tbody>tr>td{background:none!important;padding-left:0!important;padding-right:0!important;border:0!important}
.mart table[bgcolor]:has(>tbody>tr>td>ul),.mart table:has(.mtoc){background:none!important;border-spacing:0!important}
.mart table[bgcolor]:has(>tbody>tr>td>ul)>tbody>tr>td{background:none!important}
.mart .mtoc,.mart .mtoc ol,.mart .mtoc li{text-align:left!important}
.mart li.LI,.mart li.li{text-align:left}
.mwrap-solo .mart table.nv-lay,.mwrap-solo .mart table[width]{width:100%!important;max-width:100%!important}
.mart li.LI{list-style:none!important;margin:0!important;padding:0!important;border-bottom:1px solid #e8e8e8;background:none!important;line-height:1.6}
.mart li.LI::before{display:none!important}
.mart li.LI>a{display:flex;align-items:center;gap:12px;padding:14px 2px;color:#111!important;text-decoration:none!important;font-weight:600;font-size:15px}
.mart li.LI>a::after{content:"→";margin-left:auto;color:#aaa;font-weight:400}
.mart ul:has(>li.LI){list-style:none!important;margin:0 0 20px!important;padding:0!important;border-top:1px solid #111}
/* リンク一覧の文字の太さを統一（太字にしない） */
.mart li.doc>a,.mart li.doc2>a,.mart li.gray>a,.mart li.white>a,.mart li.excel>a,.mart li.LI>a,.mart .mlinks a,.mart .mtree a{font-weight:500!important}
.mart li.LI:not(:has(>a)),.mart li.doc:not(:has(>a)),.mart li.doc2:not(:has(>a)),.mart li.gray:not(:has(>a)){font-weight:500;padding:14px 2px!important}
.mart li.LI>a b,.mart li.doc>a b,.mart li.gray>a b{font-weight:500}
/* 右メニューなしのページ：2列の表を幅いっぱいに */
.mwrap-solo .mart table.nv-lay>tbody>tr{display:flex!important;gap:32px}
.mwrap-solo .mart table.nv-lay>tbody>tr>td{flex:1 1 0;min-width:0;width:auto!important}
@media(max-width:700px){.mwrap-solo .mart table.nv-lay>tbody>tr{flex-direction:column;gap:0}}
.mart .mpoint,.mart .mpoint ul,.mart .mpoint li,.mart .mpoint p,.mart .madd,.mart .madd p,.mart .mlinks,.mart .mquiz{text-align:left!important}