.kmj-tax-article-page { margin: 0; background: #fff; color: #162137; }
.kmj-tax-article-page .kmj-reading-progress { z-index: 1002; background: rgba(255,255,255,.16); }
.kmj-tax-article-page .kmj-reading-progress span { background: #9bdacb; }
.kmj-single-main { min-height: 100vh; overflow: clip; }

.kmj-single-hero { padding: 182px 0 118px; background: #17253e; color: #fff; }
.kmj-single-hero__grid { display: grid; grid-template-columns: minmax(0, 1.34fr) minmax(280px, .66fr); gap: clamp(60px, 9vw, 132px); align-items: end; }
.kmj-single-breadcrumb { margin-bottom: 58px; display: flex; flex-wrap: wrap; gap: 10px; color: rgba(255,255,255,.5); font-size: 9px; font-weight: 800; letter-spacing: .14em; }
.kmj-single-breadcrumb a:hover { color: #9bdacb; }
.kmj-single-hero h1 { max-width: 900px; margin: 0; font-size: clamp(48px, 5.2vw, 76px); font-weight: 730; line-height: 1.13; letter-spacing: -.055em; word-break: keep-all; }
.kmj-single-hero__meta { padding-top: 26px; border-top: 1px solid rgba(255,255,255,.28); }
.kmj-single-hero__meta > span { color: #9bdacb; font-size: 9px; font-weight: 850; letter-spacing: .16em; }
.kmj-single-hero__meta strong { display: block; margin-top: 18px; font-size: 20px; font-weight: 700; letter-spacing: -.025em; }
.kmj-single-hero__meta p { max-width: 360px; margin: 22px 0 0; color: rgba(255,255,255,.65); font-size: 14px; line-height: 1.75; word-break: keep-all; }

.kmj-single-cover { position: relative; z-index: 2; margin-top: 0; padding-top: 54px; }
.kmj-single-cover img { width: 100%; height: min(680px, 53vw); object-fit: contain; object-position: center; background: #eef2f1; }
.kmj-single-cover figcaption { min-height: 54px; display: flex; align-items: center; justify-content: space-between; gap: 20px; padding: 0 2px; border-bottom: 1px solid rgba(22,33,55,.18); color: rgba(22,33,55,.55); }
.kmj-single-cover figcaption span { font-size: 10px; font-weight: 850; letter-spacing: .14em; }
.kmj-single-cover figcaption strong { font-size: 11px; font-weight: 700; }

.kmj-single-layout { position: relative; min-width: 0; display: block; padding-top: 108px; padding-bottom: 132px; }
.kmj-single-aside { position: absolute; inset: 108px auto auto 0; width: 180px; }
.kmj-single-reading-column { width: min(760px, 100%); min-width: 0; margin-inline: auto; }
.kmj-single-aside__sticky { position: sticky; top: 112px; }
.kmj-single-aside__label { color: #315f88; font-size: 9px; font-weight: 850; letter-spacing: .16em; }
.kmj-single-toc { margin-top: 22px; }
.kmj-single-toc ol { margin: 0; padding: 0; list-style: none; counter-reset: toc; border-top: 1px solid rgba(22,33,55,.22); }
.kmj-single-toc li { counter-increment: toc; border-bottom: 1px solid rgba(22,33,55,.16); }
.kmj-single-toc a { display: grid; grid-template-columns: 28px 1fr; gap: 8px; padding: 14px 0; color: rgba(22,33,55,.62); font-size: 12px; line-height: 1.45; word-break: keep-all; }
.kmj-single-toc a::before { content: counter(toc, decimal-leading-zero); color: #315f88; font-size: 8px; font-weight: 800; letter-spacing: .08em; }
.kmj-single-toc a:hover, .kmj-single-toc a.is-active { color: #17253e; }
.kmj-single-aside__category { margin-top: 42px; padding-top: 18px; border-top: 2px solid #17253e; }
.kmj-single-aside__category > span { display: block; color: rgba(22,33,55,.48); font-size: 8px; font-weight: 850; letter-spacing: .15em; }
.kmj-single-aside__category a { margin-top: 13px; display: flex; justify-content: space-between; gap: 12px; font-size: 12px; font-weight: 720; }
.kmj-single-aside__category i { font-style: normal; }

.kmj-tax-article-page .kmj-single-content { width: 100%; min-width: 0; max-width: none !important; margin: 0 !important; padding: 0 !important; color: #273247; font-size: 18px; font-weight: 430; line-height: 1.86; letter-spacing: -.01em; word-break: keep-all; counter-reset: article-section; }
.kmj-tax-article-page .kmj-single-content > * { min-width: 0; max-width: 100%; margin-top: 0; margin-bottom: 1.62em; }
.kmj-tax-article-page .kmj-single-content > p:empty { display: none; }
.kmj-tax-article-page .kmj-single-content > p br { display: none; }
.kmj-tax-article-page .kmj-single-content > p:first-child { margin-bottom: 1.4em; color: #17253e; font-size: 22px; font-weight: 590; line-height: 1.7; letter-spacing: -.02em; }
.kmj-tax-article-page .kmj-single-content h2 { position: relative; margin: 3.1em 0 .9em; padding-top: 30px; border-top: 1px solid rgba(22,33,55,.23); color: #17253e; font-size: 36px; font-weight: 720; line-height: 1.28; letter-spacing: -.045em; word-break: keep-all; counter-increment: article-section; scroll-margin-top: 120px; }
.kmj-tax-article-page .kmj-single-content h2::before { content: counter(article-section, decimal-leading-zero) " —"; display: block; margin-bottom: 15px; color: #315f88; font-size: 9px; font-weight: 850; letter-spacing: .15em; }
.kmj-tax-article-page .kmj-single-content h3,
.kmj-tax-article-page .kmj-single-content h4,
.kmj-tax-article-page .kmj-single-content h5 { margin: 2.45em 0 .75em; color: #1e365c; font-size: 27px; font-weight: 690; line-height: 1.4; letter-spacing: -.03em; scroll-margin-top: 120px; }
.kmj-tax-article-page .kmj-single-content strong { color: #17253e; font-weight: 700; background: linear-gradient(transparent 68%, rgba(155,218,203,.58) 68%); }
.kmj-tax-article-page .kmj-single-content a { color: #245d8d; text-decoration: underline; text-decoration-thickness: 1px; text-underline-offset: .22em; }
.kmj-tax-article-page .kmj-single-content ul,
.kmj-tax-article-page .kmj-single-content ol { margin: 1.8em 0 2.2em; padding: 12px 0; border-top: 1px solid rgba(22,33,55,.2); border-bottom: 1px solid rgba(22,33,55,.2); }
.kmj-tax-article-page .kmj-single-content li { position: relative; margin: 0; padding: 13px 4px 13px 32px; border-bottom: 1px solid rgba(22,33,55,.11); list-style: none; }
.kmj-tax-article-page .kmj-single-content li:last-child { border-bottom: 0; }
.kmj-tax-article-page .kmj-single-content li::before { content: '✓'; position: absolute; left: 4px; top: 13px; color: #315f88; font-size: 12px; font-weight: 850; }
.kmj-tax-article-page .kmj-single-content blockquote { margin: 2.4em 0; padding: 34px 38px; border: 0; border-left: 5px solid #315f88; background: #e8d8c5; color: #17253e; font-size: 20px; font-style: normal; line-height: 1.7; }
.kmj-tax-article-page .kmj-single-content figure { margin: 2.8em 0; }
.kmj-tax-article-page .kmj-single-content img { width: auto; max-width: 100%; height: auto; margin-inline: auto; border-radius: 0; object-fit: contain; }
.kmj-tax-article-page .kmj-single-content figcaption { margin-top: 10px; color: rgba(22,33,55,.54); font-size: 11px; line-height: 1.5; text-align: left; }
.kmj-tax-article-page .kmj-single-content table { width: 100% !important; min-width: 620px; height: auto !important; border-collapse: collapse; font-size: 14px; line-height: 1.6; }
.kmj-tax-article-page .kmj-single-content .wp-block-table,
.kmj-tax-article-page .kmj-single-content .kmj-responsive-table { display: block; width: 100%; min-width: 0; max-width: 100%; box-sizing: border-box; overflow-x: auto; overscroll-behavior-inline: contain; -webkit-overflow-scrolling: touch; }
.kmj-tax-article-page .kmj-single-content th { padding: 16px 14px; background: #17253e; color: #fff; text-align: left; }
.kmj-tax-article-page .kmj-single-content td { padding: 15px 14px; border: 1px solid rgba(22,33,55,.18); vertical-align: top; }
.kmj-tax-article-page .kmj-single-content tr:nth-child(even) td { background: #f0eadf; }

.kmj-single-consult-box { margin-top: 92px; padding: 54px; background: #cfe4dc; color: #17253e; }
.kmj-single-consult-box h2 { margin: 0; font-size: 34px; font-weight: 720; line-height: 1.3; letter-spacing: -.045em; }
.kmj-single-consult-box p { margin: 18px 0 0; color: rgba(22,33,55,.64); font-size: 14px; }
.kmj-single-consult-box a { margin-top: 34px; display: flex; justify-content: space-between; gap: 30px; padding: 16px 19px; background: #17253e; color: #fff; font-size: 13px; font-weight: 750; }
.kmj-single-consult-box i { font-style: normal; }

.kmj-single-post-nav { background: #17253e; color: #fff; }
.kmj-single-post-nav > .tt-shell { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); }
.kmj-single-post-nav a { min-height: 212px; display: flex; flex-direction: column; justify-content: space-between; padding: 48px 54px; border-left: 1px solid rgba(255,255,255,.16); }
.kmj-single-post-nav a:last-child { border-right: 1px solid rgba(255,255,255,.16); text-align: right; }
.kmj-single-post-nav a > span { color: #9bdacb; font-size: 9px; font-weight: 850; letter-spacing: .15em; }
.kmj-single-post-nav a > strong { max-width: 440px; font-size: 23px; font-weight: 650; line-height: 1.4; letter-spacing: -.03em; word-break: keep-all; }
.kmj-single-post-nav a:last-child > strong { align-self: flex-end; }
.kmj-single-post-nav a:hover { background: rgba(255,255,255,.05); }

.kmj-single-related { padding: 118px 0 132px; background: #fff; }
.kmj-single-related header { display: flex; align-items: end; justify-content: space-between; gap: 44px; padding-bottom: 38px; border-bottom: 1px solid rgba(22,33,55,.2); }
.kmj-single-related header span { color: #315f88; font-size: 9px; font-weight: 850; letter-spacing: .15em; }
.kmj-single-related h2 { margin: 18px 0 0; font-size: 48px; font-weight: 730; line-height: 1.15; letter-spacing: -.05em; }
.kmj-single-related header > a { padding-bottom: 5px; border-bottom: 1px solid; font-size: 12px; font-weight: 750; }
.kmj-single-related__grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 32px; margin-top: 42px; }
.kmj-single-related__grid > a { min-width: 0; }
.kmj-single-related__grid figure { position: relative; aspect-ratio: 1.28 / 1; margin: 0; overflow: hidden; background: #dbe9e5; }
.kmj-single-related__grid img { width: 100%; height: 100%; object-fit: cover; transition: transform .4s ease; }
.kmj-single-related__grid figure span { position: absolute; inset: auto 0 0 auto; width: 46px; height: 46px; display: grid; place-items: center; background: #17253e; color: #fff; font-size: 9px; font-weight: 850; }
.kmj-single-related__grid small { display: block; margin-top: 20px; color: #315f88; font-size: 9px; font-weight: 850; letter-spacing: .12em; }
.kmj-single-related__grid strong { display: block; margin-top: 11px; min-height: 3em; font-size: 19px; font-weight: 680; line-height: 1.48; letter-spacing: -.025em; word-break: keep-all; }
.kmj-single-related__grid i { display: inline-block; margin-top: 20px; padding-bottom: 4px; border-bottom: 1px solid; font-size: 11px; font-style: normal; font-weight: 700; }
.kmj-single-related__grid > a:hover img { transform: scale(1.025); }

@media (max-width: 980px) {
    .kmj-single-hero__grid { grid-template-columns: 1fr; gap: 54px; }
    .kmj-single-hero__meta { max-width: 600px; }
    .kmj-single-layout { display: grid; grid-template-columns: 1fr; gap: 52px; }
    .kmj-single-aside { position: static; width: auto; }
    .kmj-single-aside__sticky { position: static; }
    .kmj-single-toc ol { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); }
    .kmj-single-toc li:nth-child(odd) { border-right: 1px solid rgba(22,33,55,.16); }
    .kmj-single-toc a { padding: 14px; }
    .kmj-single-aside__category { max-width: 360px; }
    .kmj-single-reading-column { max-width: 760px; margin-inline: auto; }
    .kmj-single-related__grid { grid-template-columns: repeat(2, minmax(0, 1fr)); }
    .kmj-single-related__grid > a:last-child { grid-column: 1 / -1; max-width: calc(50% - 16px); }
}

@media (max-width: 700px) {
    .kmj-single-hero { padding: 142px 0 72px; }
    .kmj-single-breadcrumb { margin-bottom: 38px; }
    .kmj-single-hero h1 { margin-top: 22px; font-size: 43px; line-height: 1.18; }
    .kmj-single-cover { width: 100%; padding-top: 0; }
    .kmj-single-cover img { height: auto; min-height: 0; max-height: 460px; object-fit: contain; }
    .kmj-single-cover figcaption { padding-inline: 16px; }
    .kmj-single-layout { padding-top: 72px; padding-bottom: 96px; }
    .kmj-single-toc ol { grid-template-columns: 1fr; }
    .kmj-single-toc li:nth-child(odd) { border-right: 0; }
    .kmj-single-toc a { padding-inline: 0; }
    .kmj-tax-article-page .kmj-single-content { font-size: 16.5px; line-height: 1.8; word-break: normal; overflow-wrap: anywhere; }
    .kmj-tax-article-page .kmj-single-content > p:first-child { font-size: 19px; line-height: 1.72; }
    .kmj-tax-article-page .kmj-single-content h2 { margin-top: 2.75em; padding-top: 25px; font-size: 30px; }
    .kmj-tax-article-page .kmj-single-content h3 { font-size: 24px; }
    .kmj-tax-article-page .kmj-single-content h4,
    .kmj-tax-article-page .kmj-single-content h5 { font-size: 24px; }
    .kmj-tax-article-page .kmj-single-content blockquote { padding: 26px 24px; font-size: 18px; }
    .kmj-single-consult-box { margin-top: 70px; padding: 38px 24px; }
    .kmj-single-consult-box h2 { font-size: 29px; }
    .kmj-single-post-nav > .tt-shell { width: 100%; grid-template-columns: 1fr; }
    .kmj-single-post-nav a { min-height: 170px; padding: 34px 24px; border-right: 0 !important; border-bottom: 1px solid rgba(255,255,255,.16); }
    .kmj-single-post-nav a:last-child { border-bottom: 0; }
    .kmj-single-post-nav a > strong { margin-top: 28px; font-size: 20px; }
    .kmj-single-related { padding: 88px 0 110px; }
    .kmj-single-related header { align-items: flex-start; flex-direction: column; }
    .kmj-single-related h2 { font-size: 38px; }
    .kmj-single-related__grid { grid-template-columns: 1fr; gap: 48px; }
    .kmj-single-related__grid > a:last-child { grid-column: auto; max-width: none; }
    .kmj-single-related__grid strong { min-height: 0; }
}

@media (prefers-reduced-motion: reduce) {
    .kmj-single-related__grid img { transition: none; }
}