@charset "UTF-8";

#container.income #main {
  padding-top: 140px;
  color: #333;
  font-family: "Noto Sans JP", "Hiragino Kaku Gothic ProN", sans-serif;
  font-size: 20px;
  line-height: 150%;
  letter-spacing: 0.05em;
  width: 100%;
  padding-bottom: 0;
  overflow-x: hidden;
  font-feature-settings: "palt" 1;
}

#container.income #main a {
  color: #333;
  text-decoration: none;
}

#container.income .layout-max {
  max-width: 1230px;
  margin: 0 auto;
  padding: 0 15px;
  box-sizing: border-box;
}

#container.income .link-list {
  padding: 60px 0 70px;
  background-color: #edf6f0;
  margin-top: 0;
}

#container.income .card-description {
  color: #27272a;
  font-size: 16px;
  font-weight: 400;
  letter-spacing: 0.05em;
  line-height: 1.5;
}

#container.income .cards-grid {
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  gap: 30px;
  max-width: 1200px;
  width: 100%;
  padding: 0 20px;
  margin: 0 auto;
  box-sizing: border-box;
}

#container.income .feature-card {
  background-color: #ffffff;
  border-radius: 10px;
  padding: 20px;
  box-shadow: 0 2px 8px rgba(0, 0, 0, 0.08);
  display: flex;
  flex-direction: column;
  gap: 20px;
  min-height: 410px;
}

#container.income .card-image {
  width: 100%;
  height: 247px;
  border-radius: 10px;
  object-fit: cover;
}

#container.income .card-content {
  display: flex;
  flex-direction: column;
  gap: 8px;
  padding-top: 16px;
}

#container.income .title-container {
  display: flex;
  align-items: center;
  gap: 10px;
}

#container.income .card-title {
  color: #4d9668;
  font-size: 24px;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.5;
}

#container.income .icon-badge {
  width: 24px;
  height: 24px;
  background-color: #4d9668;
  border-radius: 50%;
  display: flex;
  align-items: center;
  justify-content: center;
  flex-shrink: 0;
  position: relative;
}

#container.income .icon-badge::after {
  content: "\f105";
  font-family: "Font Awesome 5 Free";
  top: 50%;
  right: 6px;
  transform: translateY(-50%);
  position: absolute;
  font-size: 18px;
  font-weight: 600;
  color: #fff;
}

#container.income .breadcrumbs {
  width: 100%;
  display: flex;
  flex-direction: row;
  align-items: center;
  justify-content: flex-start;
  gap: 8px;
  padding-top: 16px;
  font-size: 12px;
}

#container.income .breadcrumbs li {
  margin-bottom: 0;
}

#container.income .breadcrumbs li + li::before {
  content: "";
  display: inline-block;
  width: 10px;
  height: 10px;
  background: url("/images/styleplan/arrow-right.svg") no-repeat center/contain;
}

#container.income .breadcrumbs li span {
  padding-left: 4px;
}

#container.income .breadcrumbs .home {
  text-decoration: underline;
  color: #4d9668;
}
#container.income .cta-buttons {
  display: inline-flex;
  align-items: center;
  gap: 40px;
  flex-wrap: wrap;
  justify-content: center;
  margin-top: 0;
  margin-bottom: 0;
}

#container.income .contact-button-wrapper {
  position: relative;
  width: 580px;
  height: 120px;
}

#container.income .contact-button {
  position: relative;
  display: flex;
  justify-content: flex-start;
  align-items: center;
  gap: 20px;
  padding-left: 50px;
  height: 120px;
  border-radius: 60px;
  box-shadow: 0px 2px 0px #509d6d;
  background: linear-gradient(
      180deg,
      rgba(0, 0, 0, 0) 0%,
      rgba(0, 0, 0, 0.05) 49%,
      rgba(0, 0, 0, 0.1) 49%
    ),
    linear-gradient(0deg, rgba(97, 179, 128, 1) 0%, rgba(97, 179, 128, 1) 100%);
}

#container.income .contact-text {
  top: 33px;
  left: 105px;
  text-shadow: 0px 1px 1px #00000033;
  font-family: "Noto Sans JP-Bold", Helvetica;
  font-weight: 700;
  color: #ffffff;
  font-size: 36px;
  text-align: center;
  letter-spacing: 2.52px;
  line-height: 54px;
  white-space: nowrap;
}

#container.income .contact-text::after {
  content: "\f105";
  font-family: "Font Awesome 5 Free";
  top: 50%;
  right: 20px;
  transform: translateY(-50%);
  position: absolute;
  font-size: 28px;
  font-weight: 900;
  color: #fff;
}

#container.income .character-image {
  object-fit: cover;
  width: 36px;
  height: auto;
}

#container.income .trial-button-wrapper {
  position: relative;
  display: flex;
  justify-content: flex-start;
  align-items: center;
  width: 580px;
  height: 120px;
  border-radius: 60px;
  box-shadow: 0px 2px 0px #e0944f;
  background: linear-gradient(
      180deg,
      rgba(0, 0, 0, 0) 0%,
      rgba(0, 0, 0, 0.05) 49%,
      rgba(0, 0, 0, 0.1) 49%
    ),
    linear-gradient(0deg, rgba(247, 164, 87, 1) 0%, rgba(247, 164, 87, 1) 100%);
}

#container.income .trial-text-container {
  display: flex;
  justify-content: flex-start;
  align-items: center;
  gap: 24px;
  padding-left: 78px;
}

#container.income .trial-button-wrapper::after {
  content: "\f105";
  font-family: "Font Awesome 5 Free";
  top: 50%;
  right: 20px;
  transform: translateY(-50%);
  position: absolute;
  font-size: 28px;
  font-weight: 900;
  color: #fff;
}

#container.income .trial-text {
  text-shadow: 0px 1px 1px #00000033;
  font-family: "Noto Sans JP-Bold", Helvetica;
  font-weight: 700;
  color: #ffffff;
  font-size: 36px;
  text-align: center;
  letter-spacing: 4.32px;
  line-height: 54px;
  white-space: nowrap;
}

#container.income .trial-subtitle {
  text-shadow: 0px 1px 1px #00000033;
  font-family: "Noto Sans JP-Bold", Helvetica;
  font-weight: 700;
  color: #ffffff;
  font-size: 22px;
  text-align: center;
  letter-spacing: 2.64px;
  line-height: 33px;
  white-space: nowrap;
}

#container.income .bottom-cta {
  padding: 80px 0;
}
#container.income .bnr-diagnosis {
  padding: 0 60px 160px;
}

#container.income .bnr-diagnosis img {
  width: 100%;
  height: auto;
}

@media screen and (max-width: 768px) {
  #container.income #main {
    padding-top: 56px;
    font-size: 14px;
  }
  #container.income .cta-buttons {
    flex-direction: column;
    gap: 20px;
    display: flex;
    margin-bottom: 80px !important;
  }

  #container.income .contact-button-wrapper,
  #container.income .contact-button,
  #container.income .trial-button-wrapper,
  #container.income .trial-text-container {
    width: 345px;
    height: 70px;
    padding-left: 0;
    justify-content: center;
    gap: 4px;
  }

  #container.income .contact-text,
  #container.income .trial-text {
    font-size: 20px;
  }

  #container.income .character-image {
    width: 22px;
  }

  #container.income .cards-grid {
    grid-template-columns: 1fr;
    width: auto;
    padding: 20px 15px;
    gap: 10px;
  }

  #container.income .link-list {
    padding: 0;
    margin-top: 0;
  }

  #container.income .card-image {
    width: 116px;
    height: auto;
    object-fit: contain;
  }

  #container.income .feature-card {
    flex-direction: row;
    gap: 12px;
    padding: 10px;
    min-height: auto;
  }

  #container.income .card-title {
    font-size: 18px;
  }

  #container.income .card-description {
    font-size: 14px;
  }

  #container.income .card-content {
    padding-top: 0;
  }

  #container.income .icon-badge {
    width: 18px;
    height: 18px;
  }

  #container.income .title-container {
    gap: 4px;
  }

  #container.income .icon-badge::after {
    font-size: 12px;
  }

  #container.income .sp-workstyle-intro p {
    text-align: left;
  }

  #container.income .bnr-diagnosis {
    padding: 0 0 80px;
  }

  #container.income .bottom-cta {
    padding: 80px 0 0px;
  }

  #container.income .trial-button-wrapper::after {
    right: 12px;
  }

  #container.income .contact-text::after {
    right: 12px;
  }
}

#container.income #main {
  background: #fff;
}

#container.income p {
  text-align: inherit;
}
#container.income .title-inner p {
  text-align: center;
}
#container.income .inc-sec {
  padding: 0 0 60px;
}
#container.income .inc-sec .layout-max {
  max-width: 1230px;
}

#container.income .inc-heading {
  text-align: center;
  padding-top: 60px;
  margin-bottom: 48px;
}
#container.income .inc-heading img {
  width: 32px;
  height: auto;
  display: inline-block;
}
#container.income .inc-heading h2 {
  padding-top: 10px;
  color: #4d9668;
  font-weight: 700;
  font-size: 36px;
  line-height: 1.5;
  letter-spacing: 1.8px;
}

#container.income .inc-formula {
  display: flex;
  align-items: stretch;
  justify-content: center;
  gap: 20px;
  max-width: 1080px;
  margin: 0 auto;
}
#container.income .inc-formula-card {
  width: 380px;
  border-radius: 10px;
  overflow: hidden;
}
#container.income .inc-formula-head {
  height: 56px;
  display: flex;
  align-items: center;
  justify-content: center;
  color: #fff;
  font-size: 24px;
  font-weight: 700;
  letter-spacing: 1.2px;
}
#container.income .inc-formula-in .inc-formula-head { background: #ed8b9a; }
#container.income .inc-formula-out .inc-formula-head { background: #61b5e0; }
#container.income .inc-formula-in { background: #faf0f1; }
#container.income .inc-formula-out { background: #edf6fa; }
#container.income .inc-formula-body {
  padding: 20px;
  display: flex;
  flex-direction: column;
  gap: 8px;
}
#container.income .inc-fbox {
  background: #fff;
  border-radius: 4px;
  text-align: center;
  font-size: 20px;
  font-weight: 700;
  letter-spacing: 1px;
  padding: 10px 8px;
  line-height: 1.5;
}
#container.income .inc-formula-in .inc-fbox { border: 1px solid #ed8b9a; color: #ed8b9a; }
#container.income .inc-formula-out .inc-fbox { border: 1px solid #61b5e0; color: #61b5e0; }
#container.income .inc-fbox-sub { font-size: 14px; font-weight: 400; }
#container.income .inc-fbox-amt { display: block; font-size: 20px; font-weight: 900; }
#container.income .inc-fbox-cost {
  text-align: left;
  padding: 12px 16px 14px;
}
#container.income .inc-fbox-label { text-align: center; margin-bottom: 6px; color: #61b5e0; }
#container.income .inc-fbox-list {
  display: flex;
  flex-wrap: wrap;
  justify-content: flex-start;
  gap: 4px 18px;
  color: #333;
  font-size: 16px;
  font-weight: 400;
}
#container.income .inc-fbox-list li { list-style: disc; margin-left: 20px; }

#container.income .inc-op {
  display: flex;
  align-items: center;
  justify-content: center;
  flex: 0 0 auto;
}
#container.income .inc-op img { display: block; }
#container.income .inc-op-minus img { width: 40px; }
#container.income .inc-op-arrow img { width: 26px; transform: rotate(270deg); }

#container.income .inc-formula-result {
  width: 189px;
  background: #00a67a;
  border-radius: 10px;
  display: flex;
  flex-direction: column;
  align-items: center;
  justify-content: center;
  gap: 6px;
  color: #fff;
}
#container.income .inc-formula-result img { width: 90px; height: auto; }
#container.income .inc-formula-result span { font-size: 36px; font-weight: 700; letter-spacing: 1.8px; }

#container.income .inc-point {
  background: #edf6f0;
  border-radius: 20px;
  text-align: center;
  padding: 40px 20px;
  margin: 50px auto 0;
  max-width: 1080px;
  position: relative;
}
#container.income .inc-point::before {
  content: "";
  position: absolute;
  top: -14px;
  left: 17.5%;
  transform: translateX(-50%);
  border-left: 14px solid transparent;
  border-right: 14px solid transparent;
  border-bottom: 14px solid #edf6f0;
}
#container.income .inc-point-lead {
  color: #4d9668;
  font-size: 24px;
  font-weight: 700;
  letter-spacing: 1.2px;
  line-height: 1.4;
}
#container.income .inc-point-lead em { font-style: normal; font-size: 32px; }
#container.income .inc-point-spark { width: 30px; vertical-align: -4px; margin: 0 8px; }
#container.income .inc-point-spark-r { transform: scaleX(-1); }
#container.income .inc-point-desc {
  margin-top: 20px;
  font-size: 20px;
  line-height: 1.7;
  letter-spacing: 1px;
}
#container.income .inc-morebtn-wrap { margin-top: 24px; }
#container.income .inc-morebtn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 10px;
  width: 480px;
  max-width: 100%;
  height: 60px;
  background: #fff;
  border: 3px solid #4d9668;
  border-radius: 30px;
  color: #4d9668 !important;
  font-size: 20px;
  font-weight: 700;
}
#container.income .inc-morebtn i { color: #4d9668; }
#container.income .inc-morebtn { transition: background-color .2s ease, color .2s ease; }
#container.income .inc-morebtn:hover { background: #4d9668; color: #fff !important; }
#container.income .inc-morebtn:hover i { color: #fff; }

#container.income .inc-cost-lead {
  text-align: center;
  font-size: 24px;
  font-weight: 700;
  line-height: 1.5;
  letter-spacing: 1.2px;
}
#container.income .inc-cost-lead em { font-style: normal; color: #4d9668; }
#container.income .inc-cost-desc {
  text-align: center;
  margin-top: 20px;
  font-size: 20px;
  font-weight: 400;
  line-height: 1.7;
  letter-spacing: 1px;
}
#container.income .inc-cost-box {
  max-width: 800px;
  margin: 60px auto 0;
  border: 1px solid #f7a457;
  border-radius: 10px;
  padding: 60px 30px 28px;
  position: relative;
}
#container.income .inc-cost-box-ttl {
  position: absolute;
  top: -18px;
  left: 50%;
  transform: translateX(-50%);
  background: #fff;
  padding: 0 10px;
  white-space: nowrap;
}
#container.income .inc-cost-box-ttl span {
  display: inline-block;
  font-size: 24px;
  font-weight: 700;
  letter-spacing: 1.2px;
  position: relative;
  padding: 0 28px;
}
#container.income .inc-cost-box-ttl span::before,
#container.income .inc-cost-box-ttl span::after {
  content: "";
  position: absolute;
  top: 4px;
  width: 2px;
  height: 24px;
  background: #333;
}
#container.income .inc-cost-box-ttl span::before { left: 6px; transform: rotate(-25deg); }
#container.income .inc-cost-box-ttl span::after { right: 6px; transform: rotate(25deg); }
#container.income .inc-cost-box-ttl em { font-style: normal; font-size: 32px; }
#container.income .inc-cost-flow {
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 20px;
}
#container.income .inc-cost-item { text-align: center; }
#container.income .inc-cost-item-head {
  background: #f7a457;
  color: #fff;
  font-size: 18px;
  font-weight: 700;
  letter-spacing: 0.9px;
  padding: 8px 10px;
  border-radius: 2px;
  width: 242px;
  box-sizing: border-box;
}
#container.income .inc-cost-item-var .inc-cost-item-head { width: 380px; }
#container.income .inc-cost-item-head-sub { font-size: 12px; }
#container.income .inc-cost-item-amt {
  color: #333;
  font-size: 40px;
  font-weight: 900;
  letter-spacing: 2px;
  margin-top: 12px;
}
#container.income .inc-cost-item-amt span { font-size: 20px; }
#container.income .inc-cost-plus img { width: 44px; display: block; }
#container.income .inc-cost-item-var-txt {
  display: block;
  width: 330px;
  margin: 12px auto 0;
  box-sizing: border-box;
  border: 1px solid #f7a457;
  color: #f7a457;
  font-size: 18px;
  font-weight: 500;
  padding: 8px 16px;
  border-radius: 2px;
}
#container.income .inc-cost-box-note {
  margin-top: 20px;
  font-size: 14px;
  font-weight: 400;
  line-height: 1.5;
  letter-spacing: 0.7px;
}
#container.income .inc-cost-assure {
  text-align: center;
  margin-top: 60px;
  font-size: 20px;
  font-weight: 400;
  line-height: 1.5;
  letter-spacing: 1px;
}

#container.income .inc-calc {
  border: 2px solid #61b380;
  border-radius: 10px;
  padding: 48px 40px 52px;
  max-width: 1080px;
  margin: 0 auto;
}
#container.income .inc-calc-ttl {
  text-align: center;
  color: #4d9668;
  font-size: 24px;
  font-weight: 700;
  letter-spacing: 1.2px;
  position: relative;
  margin-bottom: 30px;
}
#container.income .inc-calc-ttl::before {
  content: "";
  position: absolute;
  left: 0; right: 0;
  bottom: -12px;
  height: 1px;
  background: #d9d9d9;
}
#container.income .inc-calc-body {
  display: flex;
  align-items: flex-start;
  justify-content: center;
  gap: 16px;
}
#container.income .inc-calc-body .inc-op { align-self: center; }
#container.income .inc-calc-col { flex: 0 1 auto; }
#container.income .inc-calc-sales, #container.income .inc-calc-cost { width: 340px; }
#container.income .inc-calc-profit { width: 200px; text-align: center; }
#container.income .inc-calc-head {
  color: #fff;
  text-align: center;
  font-size: 18px;
  font-weight: 700;
  letter-spacing: 0.9px;
  padding: 6px 0;
  border-radius: 4px;
}
#container.income .inc-calc-sales .inc-calc-head { background: #ed8b9a; }
#container.income .inc-calc-cost .inc-calc-head { background: #61b5e0; }
#container.income .inc-calc-profit .inc-calc-head { background: #00a67a; }
#container.income .inc-calc-list {
  margin: 14px 0 8px;
  font-size: 16px;
  line-height: 1.6;
}
#container.income .inc-calc-list li {
  position: relative;
  padding-left: 16px;
  padding-bottom: 10px;
  margin-bottom: 10px;
  border-bottom: 1px dotted #d9d9d9;
}
#container.income .inc-calc-cost .inc-calc-list li:first-child { padding-bottom: 32px; margin-bottom: 10px; }
#container.income .inc-calc-sales .inc-calc-list li::before,
#container.income .inc-calc-cost .inc-calc-list li::before {
  content: "";
  position: absolute;
  left: 0; top: 9px;
  width: 8px; height: 8px;
  border-radius: 50%;
}
#container.income .inc-calc-sales .inc-calc-list li::before { background: #ed8b9a; }
#container.income .inc-calc-cost .inc-calc-list li::before { background: #61b5e0; }
#container.income .inc-calc-list-sub { font-size: 11px; }

#container.income .inc-calc-cost { position: relative; }
#container.income .inc-calc-point {
  position: absolute;
  top: 44px;
  right: -6px;
  width: 135px;
  height: auto;
  z-index: 2;
}
#container.income .inc-calc-point-t { display: none; }
@media (min-width: 769px) and (max-width: 950px) {
  #container.income .inc-calc-point { display: none; }
  #container.income .inc-calc-point-t {
    display: block;
    width: 130px;
    max-width: 100%;
    height: auto;
    margin: 10px 0 0;
  }
}
#container.income .inc-calc-amt {
  text-align: center;
  font-size: 32px;
  font-weight: 700;
  letter-spacing: 1.2px;
  color: #333;
  margin-top: 20px;
}
#container.income .inc-calc-amt span { font-size: 20px; }

#container.income .inc-calc-profit { align-self: stretch; display: flex; flex-direction: column; }
#container.income .inc-calc-profit .inc-calc-amt { margin: auto 0; }
@media (min-width: 769px) {
  #container.income .inc-formula .inc-op-arrow img,
  #container.income .inc-calc-body .inc-op-arrow img {
    transform: rotate(90deg);
  }

  #container.income .inc-calc-profit { position: relative; }
  #container.income .inc-calc-profit .inc-calc-amt { margin: 0; position: absolute; left: 0; right: 0; top: 50%; transform: translateY(-50%); }
}
#container.income .inc-calc-note-main {
  margin-top: 24px;
  font-size: 20px;
  font-weight: 400;
  line-height: 1.7;
  letter-spacing: 1px;
}
#container.income .inc-calc-note-sub {
  margin-top: 12px;
  font-size: 14px;
  font-weight: 400;
  line-height: 1.5;
  color: #333;
}

#container.income .cta-buttons { display: flex; margin: 0 auto 120px; }
#container.income .inc-example-sec .cta-buttons { margin-bottom: 0; }

#container.income .inc-example-sec { padding-bottom: 0; }
#container.income .link-list { margin-top: 0 !important; }

#container.income .inc-example-sec { background: #edf6f0; }

#container.income .inc-example-group {
  background: #fff;
  border: 1px solid #e5e5e5;
  border-radius: 10px;
  padding: 34px 40px 40px;
  margin-bottom: 40px;
}
#container.income .inc-example-group:last-child { margin-bottom: 0; }
#container.income .inc-example-style {
  background: #4d9668;
  color: #fff;
  text-align: center;
  font-size: 24px;
  font-weight: 700;
  letter-spacing: 1.2px;
  padding: 14px 20px;
  border-radius: 0;
  margin-top: 0;
  margin-bottom: 30px;
}
#container.income .inc-teacher { }
#container.income .inc-teacher + .inc-teacher {
  border-top: 1px solid #d9d9d9;
  padding-top: 40px;
  margin-top: 40px;
}
#container.income .inc-teacher-head {
  display: flex;
  align-items: center;
  gap: 32px;
  margin-bottom: 24px;
}
#container.income .inc-teacher-profile {
  flex: 0 0 120px;
  text-align: center;
}
#container.income .inc-teacher-avatar { width: 120px; height: 120px; }
#container.income .inc-teacher-name { font-size: 20px; font-weight: 700; letter-spacing: 1px; margin-top: 4px; text-align: center; }
#container.income .inc-teacher-desc {
  flex: 1 1 auto;
  position: relative;
  background: #edf6f0;
  border-radius: 10px;
  padding: 20px 24px;
  font-size: 20px;
  font-weight: 400;
  line-height: 1.5;
  letter-spacing: 1px;
}
#container.income .inc-teacher-desc::before {
  content: "";
  position: absolute;
  left: -22px;
  top: 50%;
  transform: translateY(-50%);
  border-top: 10px solid transparent;
  border-bottom: 10px solid transparent;
  border-right: 22px solid #edf6f0;
  border-left: 0;
}

#container.income .inc-teacher-table { margin-top: 8px; }

#container.income .inc-row-body { display: contents; }
#container.income .inc-row {
  display: flex;
  align-items: center;
  gap: 16px;
  padding: 40px 0;
  background-image: radial-gradient(circle, #b9b9b9 1.6px, transparent 1.7px);
  background-repeat: repeat-x;
  background-position: bottom;
  background-size: 6px 3px;
}
#container.income .inc-row-year {
  flex: 0 0 130px;
  border: 2px solid #d9d9d9;
  border-radius: 4px;
  text-align: center;
  padding: 10px 4px;
}
#container.income .inc-row-year-ttl { font-size: 20px; font-weight: 700; letter-spacing: 1px; text-align: center; }
#container.income .inc-row-year-num { font-size: 16px; font-weight: 500; line-height: 1.5; margin-top: 4px; text-align: center; }
#container.income .inc-cell { flex: 1 1 0; }
#container.income .inc-cell-profit { flex: 0 0 196px; }
#container.income .inc-cell-head {
  text-align: center;
  color: #fff;
  font-size: 18px;
  font-weight: 700;
  letter-spacing: 0.9px;
  padding: 6px 0;
  border-radius: 2px;
}
#container.income .inc-cell-sales .inc-cell-head { background: #faf0f1; color: #ed8b9a; }
#container.income .inc-cell-cost .inc-cell-head { background: #edf6fa; color: #61b5e0; }
#container.income .inc-cell-profit .inc-cell-head { background: #00a67a; }
#container.income .inc-cell-head-sub { font-size: 12px; }
#container.income .inc-cell-amt {
  text-align: center;
  font-size: 32px;
  font-weight: 700;
  letter-spacing: 1.2px;
  color: #333;
  margin-top: 35px;
}
#container.income .inc-cell-amt span { font-size: 20px; }

#container.income .inc-teacher-note {
  font-size: 16px;
  font-weight: 500;
  line-height: 1.5;
  letter-spacing: 0.8px;
  margin-top: 16px;
}
#container.income .inc-teacher-meta {
  margin-top: 24px;
  display: flex;
  flex-direction: column;
  gap: 16px;
}
#container.income .inc-teacher-meta-row {
  display: flex;
  flex-wrap: wrap;
  gap: 16px 40px;
}
#container.income .inc-teacher-meta-item {
  display: flex;
  align-items: center;
  gap: 20px;
}
#container.income .inc-teacher-meta-item dt {
  flex: 0 0 auto;
  min-width: 140px;
  background: #edf6f0;
  color: #4d9668;
  text-align: center;
  font-size: 16px;
  font-weight: 500;
  letter-spacing: 0.32px;
  padding: 8px 16px;
}
#container.income .inc-teacher-meta-item dd {
  font-size: 20px;
  font-weight: 700;
  letter-spacing: 1px;
  color: #333333;
}
#container.income .inc-teacher-meta-item dd .inc-meta-note { font-size: 16px; }

@media screen and (max-width: 768px) {

  #container.income .inc-sec { padding: 0 0 48px; }
  #container.income .inc-sec .layout-max,
  #container.income .layout-max { padding: 0 20px; }

  #container.income .inc-heading { padding-top: 44px; margin-bottom: 28px; }
  #container.income .inc-heading-cost { padding-top: 12px; margin-bottom: 28px; }
  #container.income .inc-heading img { width: 26px; }
  #container.income .inc-heading h2 { font-size: 24px; letter-spacing: 1px; }

  #container.income .inc-formula { flex-direction: column; align-items: center; gap: 10px; max-width: 340px; }
  #container.income .inc-formula-card { width: 100%; max-width: 340px; }
  #container.income .inc-formula-head { height: 44px; font-size: 20px; }
  #container.income .inc-formula-body { padding: 14px; }
  #container.income .inc-fbox { font-size: 16px; }
  #container.income .inc-fbox-list { font-size: 14px; gap: 2px 8px; width: 100%; flex-wrap: nowrap; justify-content: center; }
  #container.income .inc-fbox-list li { margin-left: 0; list-style-position: inside; white-space: nowrap; }
  #container.income .inc-fbox-list li::marker { font-size: 0.75em; }
  #container.income .inc-op-arrow img { transform: rotate(180deg); }
  #container.income .inc-formula-result { width: 100%; max-width: 340px; flex-direction: row; gap: 10px; padding: 16px 0; }
  #container.income .inc-formula-result img { width: 56px; }
  #container.income .inc-formula-result span { font-size: 28px; }

  #container.income .inc-point { padding: 28px 16px; margin-top: 32px; border-radius: 12px; max-width: none; }
  #container.income .inc-point::before { left: 50%; }
  #container.income .inc-point-lead { font-size: 18px; display: flex; align-items: end; justify-content: center; gap: 6px; }
  #container.income .inc-point-lead-txt { flex: 1; text-align: center; }
  #container.income .inc-point-lead em { font-size: 24px; }
  #container.income .inc-point-spark { flex: 0 0 auto; width: 30px; margin: 0; }
  #container.income .inc-point-desc { font-size: 16px; margin-top: 16px; }
  #container.income .inc-morebtn { width: 100%; height: 52px; font-size: 16px; }

  #container.income .inc-cost-lead { font-size: 18px; }
  #container.income .inc-cost-desc { font-size: 15px; margin-top: 16px; text-align: center; }
  #container.income .inc-cost-box { padding: 32px 16px 24px; margin-top: 48px; }
  #container.income .inc-cost-box-ttl span { font-size: 18px; padding: 0 24px; }
  #container.income .inc-cost-box-ttl em { font-size: 24px; }
  #container.income .inc-cost-flow { flex-direction: column; gap: 12px; }
  #container.income .inc-cost-item { width: 100%; }
  #container.income .inc-cost-item-head,
  #container.income .inc-cost-item-var .inc-cost-item-head { width: 100%; font-size: 16px; }
  #container.income .inc-cost-item-var-txt { width: 100%; max-width: none; }
  #container.income .inc-cost-item-amt { font-size: 32px; }
  #container.income .inc-cost-box-note { font-size: 12px; }
  #container.income .inc-cost-assure { display: none; }

  #container.income .inc-calc-ttl { font-size: 20px; }
  #container.income .inc-calc { padding: 24px 16px 28px; border-radius: 0; border: 1px solid #61b380; }
  #container.income .inc-calc-body { flex-direction: column; align-items: stretch; gap: 18px; }
  #container.income .inc-calc-sales, #container.income .inc-calc-cost, #container.income .inc-calc-profit { width: 100%; }
  #container.income .inc-op-arrow img { transform: rotate(180deg); }
  #container.income .inc-calc-list { margin: 16px 0 4px; }
  #container.income .inc-calc-list li { padding-bottom: 12px; margin-bottom: 12px; }
  #container.income .inc-calc-cost .inc-calc-list li:first-child { padding-bottom: 20px; margin-bottom: 12px; }
  #container.income .inc-calc-amt { font-size: 32px; margin: 24px 0 12px; }
  #container.income .inc-calc-profit .inc-calc-amt { margin: 24px 0 12px; }
  #container.income .inc-calc-note-main { font-size: 18px; margin-top: 20px; }
  #container.income .inc-calc-note-sub { font-size: 12px; }
  #container.income .inc-calc-point { top: 34px; right: -4px; width: 120px; }

  #container.income .inc-example-group { padding: 20px 16px; }
  #container.income .inc-example-style { font-size: 18px; padding: 12px 16px; margin-bottom: 20px; }
  #container.income .inc-teacher + .inc-teacher { padding-top: 24px; margin-top: 24px; }
  #container.income .inc-teacher-head { flex-direction: column; align-items: flex-start; gap: 36px; }
  #container.income .inc-teacher-profile { flex: none; width: auto; display: flex; flex-direction: row; align-items: center; gap: 14px; text-align: left; }
  #container.income .inc-teacher-avatar { width: 88px; height: 88px; }
  #container.income .inc-teacher-name { margin-top: 0; text-align: left; }
  #container.income .inc-teacher-desc { font-size: 15px; text-align: left; width: 100%; box-sizing: border-box; padding: 16px 18px; }
  #container.income .inc-teacher-desc::before { left: 40px; top: -22px; transform: none; border-left: 10px solid transparent; border-right: 10px solid transparent; border-bottom: 22px solid #edf6f0; border-top: 0; }

  #container.income .inc-row { flex-direction: row; align-items: stretch; gap: 12px; padding: 20px 0; }
  #container.income .inc-row-year {
    flex: 0 0 80px;
    display: flex; flex-direction: column; align-items: center; justify-content: center;
    padding: 0;
    border-radius: 0;
  }
  #container.income .inc-teacher-meta-item dd .inc-meta-note { font-size: 14px; }
  #container.income .inc-row-year-ttl { font-size: 18px; }
  #container.income .inc-row-year-num { font-size: 16px; margin-top: 2px; }
  #container.income .inc-row-body { display: flex; flex-direction: column; flex: 1 1 auto; gap: 10px; }
  #container.income .inc-cell, #container.income .inc-cell-profit { flex: none; width: 100%; display: block; }
  #container.income .inc-cell-head { flex: none; width: 100%; padding: 6px 0; font-size: 16px; }
  #container.income .inc-cell-amt { margin: 12px 0; font-size: 24px; text-align: center; }
  #container.income .inc-row-body .inc-op { align-self: center; position: relative; z-index: 2; }
  #container.income .inc-row-body .inc-op-minus { margin-top: -2px; margin-bottom: -16px; }
  #container.income .inc-row-body .inc-op-arrow { margin-top: -4px; margin-bottom: -13px; }
  #container.income .inc-row-body .inc-op-minus img { width: 32px; }
  #container.income .inc-row-body .inc-op-arrow img { transform: rotate(0deg); width: auto; }

  #container.income .inc-teacher-note { font-size: 16px; }
  #container.income .inc-teacher-meta { gap: 12px; margin-top: 20px; }
  #container.income .inc-teacher-meta-row { flex-direction: column; gap: 12px; }
  #container.income .inc-teacher-meta-item { width: 100%; gap: 12px; }
  #container.income .inc-teacher-meta-item dt { min-width: 100px; font-size: 14px; padding: 6px 10px; }
  #container.income .inc-teacher-meta-item dd { font-size: 16px; }
}