article.contentsWrap div.contents div.row {
  margin: 0 0 50px 0;
}
article.contentsWrap div.contents div.row div.inner {
  margin: 30px 0 0 0;
}
article.contentsWrap div.contents div.row p {
  padding: 0;
  line-height: 150%;
}
article.contentsWrap div.contents div.row p + p {
  padding: 10px 0 0 0;
}
article.contentsWrap div.contents div.row ol.outerListNum > li {
  padding: 0 0 30px 4px;
}
article.contentsWrap div.contents div.row div.tblMg {
  margin: 10px 0 0 0;
}
article.contentsWrap div.contents.businessAdmin ul.definition {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -ms-flex-wrap: nowrap;
      flex-wrap: nowrap;
  -webkit-box-orient: horizontal;
  -webkit-box-direction: normal;
      -ms-flex-direction: row;
          flex-direction: row;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  width: 100%;
  padding: 0 25px;
  margin: 40px auto;
}
article.contentsWrap div.contents.businessAdmin ul.definition > li {
  position: relative;
}
article.contentsWrap div.contents.businessAdmin ul.definition > li ul.innerListCircle > li:before {
  background: #fff;
}
article.contentsWrap div.contents.businessAdmin ul.definition > li div.square {
  width: 250px;
  height: 180px;
  display: table-cell;
  padding: 20px;
  border-radius: 20px;
  vertical-align: middle;
  text-align: left;
  color: #fff;
}
article.contentsWrap div.contents.businessAdmin ul.definition > li:nth-child(1):after {
  content: "";
  position: absolute;
  top: 72px;
  right: -69px;
  background: url("/_Resources/Front/2024/images/common/ico_arrowRight_solid_lgray.svg") no-repeat center center;
  width: 36px;
  height: 36px;
}
article.contentsWrap div.contents.businessAdmin ul.definition > li:nth-child(1) div.square {
  background: -webkit-gradient(linear, left top, left bottom, from(#4d6888), to(#445f80));
  background: linear-gradient(to bottom, #4d6888, #445f80);
}
article.contentsWrap div.contents.businessAdmin ul.definition > li:nth-child(2) div.square {
  width: 200px;
  background: -webkit-gradient(linear, left top, left bottom, from(#1a82a4), to(#1665a1));
  background: linear-gradient(to bottom, #1a82a4, #1665a1);
  text-align: center;
}
article.contentsWrap div.contents.businessAdmin ul.definition > li:nth-child(3):after {
  content: "";
  position: absolute;
  top: 72px;
  left: -69px;
  background: url("/_Resources/Front/2024/images/common/ico_arrowLeft_solid_lgray.svg") no-repeat center center;
  width: 36px;
  height: 36px;
}
article.contentsWrap div.contents.businessAdmin ul.definition > li:nth-child(3) div.square {
  background: -webkit-gradient(linear, left top, left bottom, from(#4d6888), to(#445f80));
  background: linear-gradient(to bottom, #4d6888, #445f80);
}
article.contentsWrap div.contents.aicpa ul + a, article.contentsWrap div.contents.aicpa button {
  margin-left: 13px;
}
article.contentsWrap div.contents.aicpa table.schedule td.bgGray {
  background: #f3f3f3;
}
article.contentsWrap div.contents.aicpa ol.process > li {
  padding: 30px;
  margin: 0 0 20px 0;
  border: 1px solid #445f80;
  border-radius: 20px;
}
article.contentsWrap div.contents.aicpa ol.process > li:last-child {
  margin: 0;
}
article.contentsWrap div.contents.aicpa ol.process > li dl dt {
  margin: 0 0 8px 0;
  font-size: 20px;
  font-weight: 600;
}
article.contentsWrap div.contents.aicpa ol.process > li dl dd div {
  padding: 10px 20px;
  margin: 10px 0 0 0;
  border-radius: 10px;
  background: #445f80;
  color: #fff;
}