@charset "utf-8";
/*======================================================

  共通レイアウト

======================================================*/

/*----------------------------------------
      よくある質問・リンクOFF
----------------------------------------*/
#top ul#sub_menu li:last-child a{
  pointer-events:none;
  opacity:0.6;
}

/*----------------------------------------
      経営計画書作成・事業承継支援・経理業務改善・リンクOFF
----------------------------------------*/
ul#tab_02.svs_tab li:nth-child(4) a,
ul#tab_02.svs_tab li:nth-child(5) a,
#choose .service_list .box .svs_list li:nth-child(4) a,
#choose .service_list .box .svs_list li:nth-child(5) a,
#choose .service_list .box .svs_list li:nth-child(8) a,
header #gNavi .navi li .mega li:nth-child(5) a,
header #gNavi .navi li .mega li:nth-child(7) a,
#sitemap #sec_sitemap .map:first-child > li:nth-child(2) .in_list li:nth-child(4) a,
#sitemap #sec_sitemap .map:first-child > li:nth-child(2) .in_list li:nth-child(6) a,
#tax-advisor .option .op_list li:nth-child(5) a{
  pointer-events:none;
  opacity:0.6;
}

/*----------------------------------------
      BASE
----------------------------------------*/
html{
   font-size:62.5%; 
}
body{
  font-family: 'Noto Sans JP', sans-serif;
  font-weight: bold;
  font-size:1.76rem;
  line-height: 1.7;
  color:#222222;
}
body#top{
  font-size:1.6rem;
}

.cf:after {
  content: "";
  clear: both;
  display: block;
  height: 0;
}
:root .cf::after { /* IE9 */
  content: ""\9;
  clear: both\9;
  display: block\9;
  height: 0\9;
}
table {
  width: 100%;
}
a {
  color: #222222;
  text-decoration: none;
  -webkit-transition: all 0.4s;
  -o-transition: all 0.4s;
  -moz-transition: all 0.4s;
  transition: all 0.4s;
  backface-visibility: hidden;
}
#wrapper{
  position: relative;
}
.en{
  font-family: 'Cormorant Garamond', serif;
}

/*----------------------------------------
      HEADER
----------------------------------------*/
header {position: relative;}
header .inner{
  display:flex;
  justify-content: space-between;
  align-items: center;
  width: 90%;
  margin: auto;
  /* padding-top: 2.5rem; */
  /* position: relative; */
}
header .inner .logo_area{
  width:50%;
  /* padding-top: 2.5rem; */
}
header .inner .hdr_logo a img{
  max-width:100%;
  transition:0.3s;
}
@media screen and (min-width : 992px ) {
  header .inner .hdr_logo a:hover img{
     opacity:0.6;
  }
}
header .r_box{
  width:50%;
  text-align:right;
  padding-top: 2.6rem;
  max-width: 615px;
}
header .r_box .cv_box{
  display:flex;
  justify-content:stretch;
  align-items: stretch;
}
header .r_box .cv_box .tel{
  margin-left: auto;
  margin-right: 2rem;
  max-width: 220px;
  text-align: center;
  line-height: 1;
  font-size: 2.6rem;
}
header .r_box .cv_box .tel p{
  display: block;
  width: 100%;
  font-weight: 600;
  margin-bottom: 0.4rem;
}
header .r_box .cv_box .tel p:before{
  content:"";
  background:url(../Image/common/icon_tel.png) no-repeat;
  background-size:contain;
  width:11px;
  height:20px;
  display:inline-block;
  margin-right:0.3rem;
  vertical-align: -0.1rem;
}
header .r_box .cv_box .tel span{
  font-size: 0.5em;
  display: block;
  font-weight: 500;
}
header .r_box .cv_box .contact{
  width: 18rem;
  text-align: center;
}
header .r_box .cv_box .contact a{
  display: block;
  width: 100%;
  height: 100%;
  background: #00A970;
  color: #fff;
  font-weight: 400;
  font-size: 1.4rem;
  display: flex;
  justify-content:center;
  align-items:center;
  line-height: 1;
  border:2px solid #00A970;
  padding: 1.3rem 0;
}
header .r_box .cv_box .contact a:before{
  content:"";
  background:url(../Image/common/icon_contact.png) no-repeat;
  width:18px;
  height:14px;
  display:block;
  transition:0.3s;
  margin-right: 0.5rem;
}

@media screen and (min-width : 992px ) {
  header .r_box .cv_box .contact a:hover{
    background:#fff;
    color:#00A970;
  }
  header .r_box .cv_box .contact a:hover:before{
    background:url(../Image/common/icon_contact_02.png) no-repeat;
  }
}
header #gNavi{/* display: flex; *//* position: relative; */}
header #gNavi .navi{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
}
header #gNavi .navi > li > a{
  font-size: 1.5rem;
  font-weight: 400;
  line-height: 1;
  padding: 2.5rem 0;
  display: block;
  position: relative;
}
header #gNavi .navi li a span{
  display:block;
}
header #gNavi .navi li .mega{
  position: absolute;
  top: 8.4em;
  left:0;
  background: #ebf1f3;
  width: 100%;
  z-index: 3;
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  padding: 3em 10em;
  text-align: left;
  opacity: 0;
  visibility: hidden;
}
.under header #gNavi .navi li .mega{
  top: initial;
}
header #gNavi .navi li:first-child:hover .mega{
  opacity:1;
  visibility: visible;
  transition:0.3s;
}
header #gNavi .navi li .mega .menu_wrap{
  width: 21%;
  border-top: 2px solid #16499a;
  padding-top: 2em;
}
header #gNavi .navi li .mega .m_ttl{
  line-height:1;
  margin-bottom:0.5em;
  color: #16499a;
}

header #gNavi .navi li .mega li a{
  position:relative;
  font-weight: 400;
  font-size: 1.5rem;
  display:inline-block;
  padding:0.3em 0;
}
@media screen and (min-width : 992px ) {
  #gNavi ul li a:after{
      content: "";
      position: absolute;
      width: 0;
      height: 2px;
      background-color: #16499A;
      left:initial;
      right: 0;
      bottom: 19%;
      transition: 0.4s;
  }
  #gNavi ul li a:hover:after{
      width: 100%;
      right:initial;
      left:0;
  }
}
@media screen and (min-width : 992px ) {

}

/*----------------------------------------
      CV AREA
----------------------------------------*/
#cv_area{
  background: url(../Image/common/bg_cv.jpg) no-repeat;
  background-size:cover;
  padding: 10rem 0;
}
#cv_area .sec_inner{
  background:#fff;
  padding: 4%;
}
#cv_area .ttl_wrap{
  margin-bottom: 3rem;
}
#cv_area .in_box{
  display: flex;
  justify-content: space-between;
  text-align: center;
  align-items: center;
}
#cv_area .in_box .l_box{
  line-height: 1;
  width: 50%;
  border-right:1px solid #DCDCDC;
}

#cv_area .in_box .l_box .tel_box{
  font-size: 5rem;
  margin-bottom: 1rem;
}
#cv_area .in_box .l_box .tel_box a{
    /* color: #17499a; */
}
@media screen and (min-width : 992px ) {
#cv_area .in_box .l_box .tel_box a{
  pointer-events:none;
}
}
#cv_area .in_box .l_box .tel_box:before{
  content:"";
  background:url(../Image/common/icon_tel_02.png) no-repeat;
  width:23px;
  height:39px;
  display:inline-block;
  margin-right:1rem;
}
#cv_area .in_box .l_box p{
  font-weight: 200;
  font-size: 1.4rem;
}
#cv_area .in_box .r_box{
  width: 50%;
}
#cv_area .in_box .r_box a{
  font-weight: 500;
  display: block;
  background: #00A970;
  color: #fff;
  max-width: 38rem;
  margin: auto;
  line-height: 1;
  padding: 5.5% 2%;
  border:2px solid #00A970;
}

@media screen and (min-width : 992px ) {
  #cv_area .in_box .r_box a:hover{
    background: #fff;
    color:#00A970;
  }
}

/*----------------------------------------
      FOOTER
----------------------------------------*/
.bnr_area{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  margin: 0 auto 3em;
  width: 62%;
}
.bnr_area li{
  margin-right:1%;
}
.bnr_area li:last-child{
  margin-right:0;  
}
.bnr_area li a{
  display:block;
}
.bnr_area li a img{
  transition:0.3s;
  max-width: 100%;
}
@media screen and (min-width : 992px ) {
  .bnr_area li a:hover img{
    opacity:0.6;
  }
}

#footer .t_box{
  display: flex;
  justify-content: space-between;
  align-items: flex-start;
  padding: 6rem 0 5em;
  max-width: 1600px;
  margin: auto;
  width: 92%;
}
#footer .t_box .l_box img{
  max-width: 100%;
  margin-bottom: 2.5rem;
}
#footer .t_box .l_box p{
  font-weight: 400;
  line-height: 1.4;
}
#footer .t_box ul.r_box{
  display: flex;
  justify-content: flex-start;
  align-items: stretch;
  flex-wrap: wrap;
  max-width: 635px;
}
#footer .t_box ul.r_box li{
  width: 27%;
  /* border: 1px solid; */
}
@media screen and (min-width : 1200px){
#footer .t_box ul.r_box li:nth-child(2),
#footer .t_box ul.r_box li:nth-child(5),
#footer .t_box ul.r_box li:nth-child(8){
  width: 28%;
  margin-left: 6rem;
}
#footer .t_box ul.r_box li:nth-child(3n){
  width: 27%;
  margin-left: 3.5rem;
}
}

#footer .t_box ul.r_box li a{
  font-weight: 400;
  display: block;
  line-height: 1;
  padding: 0 0 26px;
  position:relative;
  height: 100%;
  display: inline-block;
}
@media screen and (min-width : 992px ) {
  #footer .t_box ul.r_box li a:hover{
    opacity:0.6;
  }
}
#footer .b_box{
  background: #16499A;
  color: #fff;
  font-weight: 400;
  font-size: 1.2rem;
}
#footer .b_box .inner{
  max-width: 1600px;
  width: 92%;
  margin:auto;
  display:flex;
  justify-content:space-between;
  align-items:center;
  padding: 2rem 0;
  /* text-align: right; */
}
#footer .b_box p{
  width: 50%;
}
#footer .b_box ul.f_link{
  display: flex;
  justify-content: space-between;
  width: 25%;
  text-align: right;
}
@media screen and (min-width : 1760px ) {
#footer .b_box ul.f_link {
   width: 15%;
}
}
#footer .b_box ul.f_link li{
  width: 50%;
  position:relative;
}
#footer .b_box ul.f_link li:first-child:after{
  content:"";
  background:#fff;
  width:1px;
  height: 11px;
  display:inline-block;
  margin-left:1rem;
  position:absolute;
  right: -30%;
  top:50%;
  transform: translateY(-50%);
}
@media screen and (min-width : 1760px ) {
#footer .b_box ul.f_link li:first-child:after {
    right: -20%;
}
}
#footer .b_box ul.f_link li a{
  color: #fff;
  line-height: 1;
}

@media screen and (min-width : 992px ) {
  #footer .b_box ul.f_link li a:hover{
    opacity:0.6;
  }
}



/*======================================================

  ノートPC @ 992～1199px

======================================================*/
/* @ 1199px～ */
@media screen and (max-width : 1199px){
  header .inner .logo_area {
      width: 35%;
  }
  header .r_box {
      width: 60%;
      text-align: right;
  }
  .bnr_area{
    width: 92%;
  }
  #footer .t_box ul.r_box {
      font-size: 1.4rem;
  }
  #footer .t_box .l_box{
    width: 34%;
  }
  #footer .t_box .l_box p {
    font-size: 1.4rem;
  }
  #footer .t_box ul.r_box {
    width: 57%;
  }
  #footer .b_box ul.f_link {
    width: 37%;
  }
}

/* @ 1199～992pxのみ */
@media  (min-width : 992px) {

}
/*======================================================

  タブレット @ 768～991px

======================================================*/

/* @ 991px～ */
@media screen and (max-width : 991px) {
header {
  position: absolute;
  width: 100%;
}
header .inner{
  width: 100%;
  background: #fff;
  z-index: 999;
  position: relative;
  padding: 12px;
}
header .inner .logo_area {
    width: 290px;
}
#menu ul {
  margin: 0;
  padding-left: 0;
}
#menu li {
  list-style: none;
  text-align: center;
}
#menu li.tel{
  font-size: 4.5rem;
  font-weight:600;
}
#menu a {
    text-decoration: none;
    color: #fff;
    font-weight: 500;
    padding: 2% 0;
    display: block;
}
#menu li.contact a {
    background: #fff;
    color: #16499A;
    font-size: 2rem;
    width: 60%;
    margin: auto;
}
#menu li.contact a span:before{
  content:"";
  background:url(../Image/common/icon_contact_03.png) no-repeat;
  background-size:contain;
  width: 18px;
  height: 13px;
  display:inline-block;
  margin-right: 0.5rem;
}
#menu li.tel a span:before{
  content: "";
  background: url(../Image/common/icon_tel_03.png) no-repeat;
  background-size: contain;
  width: 30px;
  height: 39px;
  display: inline-block;
}
#menu {
  position: fixed;
  top: 0;
  right: -100%;
  overflow: hidden;
  width: 100%;
  height: 100%;
  padding: 6%;
  transition: left .5s, right .5s;
  background-color: rgba(22, 73, 154,0.9);
  z-index: 999;
}
.toggle {
  font-size: 30px;
  cursor: pointer;
  position: fixed;
  right: 2%;
  top: 14px;
  z-index: 9999;
  border-radius:5px;
  width: 50px;
  text-align: center;
  padding: 0px;
}
.toggle:hover {
  text-decoration: underline;
}
.toggle .fa, .fas{
  color:#16499a;
  line-height: 1;
}
#open {
  display: none;
}
#open:checked ~ #menu {
  right: 0;
}
.menu-trigger,
.menu-trigger span {
  display: inline-block;
  transition: all .4s;
  box-sizing: border-box;
}
.menu-trigger {
  position: relative;
  width: 44px;
  height: 40px;
}
.menu-trigger span {
  position: absolute;
  left: 0;
  width: 100%;
  height: 4px;
  background-color: #16499a;
  border-radius: 4px;
}
.menu-trigger span:nth-of-type(1) {
  top: 0;
}
.menu-trigger span:nth-of-type(2) {
  top: 18px;
}
.menu-trigger span:nth-of-type(3) {
  bottom: 0;
}
#open:checked ~ .toggle .menu-trigger span:nth-of-type(1) {
  transform: translateY(20px) rotate(-45deg);
}
#open:checked ~.toggle  .menu-trigger span:nth-of-type(2) {
  opacity: 0;
}
#open:checked ~.toggle  .menu-trigger span:nth-of-type(3) {
  transform: translateY(-16px) rotate(45deg);
}
#open:checked ~.toggle .menu-trigger span{
  background-color:#fff;
}

/*----------------------------------------
      CV
----------------------------------------*/
#cv_area .in_box .l_box {
    width: 53%;
}
#cv_area .in_box .l_box .tel_box {
    font-size: 4rem;
}
#cv_area .in_box .l_box .tel_box:before {
    background-size: contain;
    width: 17px;
    height: 27px;
    margin-right: 0.5rem;
}
#cv_area .in_box .l_box p {
    font-size: 1.2rem;
}
#cv_area .in_box .r_box {
    width: 45%;
}
#cv_area .in_box .r_box a {
    font-size: 1.4rem;
}

/*----------------------------------------
      FOOTER
----------------------------------------*/
#footer .t_box .l_box p {
    font-size: 1.3rem;
}
#footer .b_box ul.f_link {
    width: 40%;
}
#footer .b_box p {
    width: 53%;
}
}

/*======================================================

  スマホ(大) @ 576～767px

======================================================*/

/* @ 767px～ */
@media screen and (max-width : 767px ) {
header .inner {
    padding: 12px;
}
header.header {
    padding: 0;
}
header .inner .logo_area {
    width: 175px;
}
#menu a {
    padding: 5% 0;
}
#menu li.contact a{
  width: 100%;
}
#menu li.tel a span:before {
    background-size: contain;
    width: 21px;
    height: 27px;
}
.toggle {
    top: 3px;
    width: 40px;
    height: 40px;
}
.menu-trigger {
    height: 30px;
    width: 38px;
}
.menu-trigger span:nth-of-type(2) {
    top: 13px;
}
#open:checked ~ .toggle .menu-trigger span:nth-of-type(1) {
    transform: translateY(10px) rotate(-45deg);
}
#cv_area {
    padding: 6rem 0;
}
#cv_area .sec_inner {
    padding: 7%;
}
#cv_area .ttl_wrap {
    margin-bottom: 1rem;
}
#cv_area .in_box {
    display: block;
}
#cv_area .in_box .l_box {
    width: 100%;
    border: none;
    margin-bottom: 6%;
}
#cv_area .in_box .l_box p {
    line-height: 1.3;
}
#cv_area .in_box .r_box {
    width: 100%;
}
#footer .t_box .l_box {
    width: 100%;
    text-align: center;
}
.bnr_area{
  width: 92%;
  flex-wrap:wrap;
}
.bnr_area li{
  width: 48%;
  margin-top:3%;
}
.bnr_area li:nth-child(-n+2){
  margin-top:0;
}
.bnr_area li img{
  width:100%;
}
#footer .t_box {
    padding: 4rem 0;
}
#footer .b_box .inner {
    display: block;
}
#footer .b_box p {
    width: 100%;
    margin-bottom: 3%;
}
#footer .b_box ul.f_link {
    width: 100%;
    text-align: center;
}
#footer .b_box ul.f_link li:first-child:after{
  display: none;
}
}
/* @ 576～767pxのみ */
@media  (min-width : 576px) and (max-width : 767px){
}
/*======================================================

  スマホ(小) @ 320～575px

======================================================*/
/* @ 575px～ */
@media screen and (max-width : 575px) {



}