.art-tax-main {
    max-width: 1300px;
    margin: 0 auto;
    padding: 0;
    font-family: 'Noto Sans JP', sans-serif;
}

.checkpoint-title {
    text-align: center;
    font-size: 30px;
    font-weight: 500;
    margin: 48px 0 12px 0;
    letter-spacing: 0.11em;
    line-height: 1.5;
}
.checkpoint-title span {
    font-size: 38px;
    font-family: 'Futura', 'Noto Sans JP', sans-serif;
    font-weight: bold;
    letter-spacing: 0.14em;
    display: block;
    margin-top: 5px;
}
.checkpoint-lead {
    text-align: center;
    font-size: 16px;
    margin-bottom: 38px;
    color: #222;
    letter-spacing: 0.07em;
}

.checkpoint-icons {
    display: flex;
    flex-wrap: wrap;
    justify-content: center;
    gap: 18px;
    margin-bottom: 42px;
}
.checkpoint-icon {
    background: #fff;
    border: 2px solid #e4e4e4;
    border-radius: 7px;
    display: flex;
    align-items: center;
    gap: 15px;
    padding: 24px 36px;
    font-size: 20px;
    font-weight: 600;
    min-width: 310px;
    max-width: 350px;
    box-shadow: 0 2px 0 #eaeaea;
    letter-spacing: 0.03em;
}
.checkpoint-icon img {
    width: 38px;
    height: 38px;
    object-fit: contain;
}
.checkpoint-icon small {
    font-size: 14px;
    font-weight: 400;
    color: #333;
}

.tax-detail-list {
    display: flex;
    flex-direction: column;
    gap: 32px;
    margin-bottom: 42px;
}

.tax-detail {
    background: #fff;
    border: 1.5px solid #e7e7e7;
    border-radius: 5px;
    display: flex;
    align-items: stretch;
    padding: 24px 0;
    margin: 0 0 0 0;
    box-shadow: 0 2px 0 #ededed;
}

.tax-detail:nth-child(odd) {
    flex-direction: row-reverse;
}

.tax-detail .example-img, .tax-detail-text {
    flex: 1;
    display: flex;
    align-items: center;
    justify-content: center;
    min-width: 0;
}

.tax-detail .example-img {
    max-width: 280px;
    max-height: 180px;
    border-radius: 7px;
    display: block;
    object-fit: cover;
    margin: 20px 60px;
}

.tax-detail-text {
    flex-direction: column;
    align-items: flex-start;
    justify-content: center;
    padding: 0 30px;
}

.tax-detail-text h3 {
    font-size: 22px;
    font-weight: 700;
    margin: 0 0 12px 0;
    display: flex;
    align-items: center;
    gap: 12px;
}
.tax-detail-text h3 img {
    width: 26px;
    height: 26px;
}

.tax-detail-text p {
    font-size: 15px;
    color: #222;
    letter-spacing: 0.03em;
    margin: 0;
}


/* バナー */
.tax-bottom-banner {
    background: #111;
    color: #fff;
    padding: 38px 0 46px 0;
    margin-top: 100px;
}
.banner-inner {
    max-width: 960px;
    margin: 0 auto;
    text-align: center;
}
.tax-bottom-banner p {
    font-size: 17px;
    margin-bottom: 22px;
    color: #fff;
}
.tax-bottom-btn {
    display: inline-block;
    background: #fff;
    color: #191919;
    border-radius: 28px;
    padding: 15px 48px;
    font-size: 19px;
    font-weight: bold;
    text-decoration: none;
    box-shadow: 0 2px 0 #d9d9d9;
    margin-top: 6px;
    transition: background 0.13s;
}
.tax-bottom-btn:hover {
    background: #e4e4e4;
}
.tax-bottom-btn .arrow {
    font-size: 22px;
    margin-left: 18px;
}

@media (max-width: 768px) {
    .art-tax-main {
        max-width: 100vw;
        padding: 0 0 12vw 0;
        box-sizing: border-box;
    }
    
    .checkpoint-title {
        font-size: 18px;
        margin: 28px 0 8px 0;
    }
    .checkpoint-title span {
        font-size: 20px;
        margin-top: 2px;
    }
    .checkpoint-lead {
        font-size: 18px;
        margin-bottom: 22px;
    }
    .checkpoint-icons {
        flex-direction: column;
        gap: 10px;
        align-items: stretch;
        width: 90vw;
        margin: auto;
        margin-bottom: 120px;
    }
    .checkpoint-icon {
        min-width: unset;
        max-width: 90vw;
        width: 90vw;
        font-size: 18px;
        padding: 12px 8vw 12px 14px;
        gap: 9px;
        margin: auto;
    }
    .checkpoint-icon img {
        width: 28px;
        height: 28px;
    }
    .checkpoint-icon small {
        font-size: 18px;
    }
    .tax-detail-list {
        gap: 18px;
        margin-bottom: 24px;
    }
    .tax-detail {
        flex-direction: column;
        padding: 11px 0;
        padding-bottom: 48px;
        margin-bottom: 4vw;
        box-shadow: none;
    }
    .tax-detail:nth-child(odd) {
        flex-direction: column;
    }
    .tax-detail-img img {
        max-width: 94vw;
        max-height: 112px;
        margin-bottom: 20px;
    }
    .tax-detail-text {
        padding: 9px 2vw 8px 4vw;
    }
    .tax-detail-text h3 {
        font-size: 18px;
        gap: 7px;
        margin-bottom: 6px;
    }
    .tax-detail-text h3 img {
        width: 32px;
        height: 32px;
    }

    /* 左右切り替え調整（スマホでは上下表示） */
    .left, .right { order: unset !important; }

    .tax-bottom-banner {
        padding: 48px 24px;
        margin-top: 72px;
    }
    .banner-inner {
        padding: 0 2vw;
        max-width: 99vw;
    }
    .tax-bottom-banner p {
        margin-bottom: 24px;
    }
    .tax-bottom-btn {
        padding: 15px 4vw;
        font-size: 18px;
        border-radius: 190px;
    }
    .tax-bottom-btn .arrow {
        font-size: 16px;
        margin-left: 12px;
    }

}