@charset "utf-8";


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

  共通レイアウト

======================================================*/
#wrapper{
  position: relative;
}
@charset "utf-8";


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

  共通レイアウト

======================================================*/
#wrapper{
  position: relative;
}

@media screen and (min-width : 992px ) {

}

#page_top {
  position: fixed;
  right: 1.5%;
  bottom: 1.5%;
  z-index: 25;
}
#page_top a {
  display: block;
  color: #fff;
  position:relative;
  padding-top: 35px;
  width: 35px;
  border-radius: 50%;
  background: #00a970;
}
#page_top a:before{
  content:"";
  background:url(../Image/common/icon_arrow_01.png) no-repeat;
  width:10px;
  height:18px;
  display:block;
  position:absolute;
  top:50%;
  left:50%;
  transform: translate(-50% , -50%) rotate(-90deg);
}
#page_top.visible {
  transform: scale(1);
}

@media screen and (min-width : 992px ) {
  #page_top a:hover{
    opacity: 0.6;
  }
}
section {
  padding: 9rem 0;
}
.under section {
  padding: 9rem 0;
}
section .sec_inner{
  max-width: 1200px;
  margin:auto;
  width: 92%;
}
.en{
  font-family: 'Open Sans', sans-serif;
}
.ttl_wrap{
  text-align: center;
}
.ttl_wrap .ttl_01{
  font-size: 6rem;
  line-height: 1;
  color: #16499A;
}
.ttl_wrap .en{
  font-family: 'Oswald', sans-serif;
  font-weight: 500;
}
.ttl_wrap p{
  font-size: 1.8rem;
  font-weight: 400;
  margin-top: 3.4rem;
}
.btn_01{
  max-width: 280px;
  margin: auto;
  text-align: center;
}
.btn_01 a{
  background: #00A970;
  color: #fff;
  font-weight: 300;
  display: block;
  padding: 1.9rem 1rem;
  line-height: 1;
  border: 2px solid #00A970;
  font-size: 1.8rem;
}
.btn_01 a p{
  position: relative;
  display: inline-flex;
  padding-right: 5.5rem;
}
.btn_01 a p:after{
  content:"";
  background:url(../Image/common/icon_arrow_01.png) no-repeat;
  background-size:contain;
  width: 3.7rem;
  height:1.3rem;
  display:block;
  position:absolute;
  right: 0;
  top:50%;
  transform:translateY(-50%);
  transition:0.3s;
}


@media screen and (min-width : 992px ) {
  .btn_01 a:hover{
  background: #fff;
  color: #00A970;
  }
  .btn_01 a:hover p:after{
  background:url(../Image/common/icon_arrow_04.png) no-repeat;
  background-size:contain;
  }
}


/*--------------------------------------------
  パンくず
--------------------------------------------*/
#breadcrumb {
    padding: 1.7rem 0;
    line-height: 1;
    text-align: left;
}
#breadcrumb ul {
  max-width: 1200px;
  margin: 0 auto;
  font-weight: 200;
}
#breadcrumb li {
  position: relative;
  display: inline-block;
  font-size: 1.4rem;
  color: #444;
  /* padding-right: 0.5rem; */
}
#breadcrumb li:last-child {
  padding-right: 0;
  font-weight: 400;
}
#breadcrumb li:last-child a{
  pointer-events: none;
}
#breadcrumb li:after{
  content:">";
  color:#000;
  margin-left: 0.3rem;
}
#breadcrumb li:last-child:after{
  display:none;
}
@media screen and (min-width : 992px ) {
  #breadcrumb li a:hover span{
    text-decoration:underline;
  }
}
#breadcrumb li a:hover {
  text-decoration: none;
}

#breadcrumb li:last-child:before {
  content: none;
}

/*----------------------------------------
      トップページ　@top
----------------------------------------*/
#top #mainimage{
  position: relative;
  background:url(../Image/top/mv_img.jpg) top center no-repeat;
  background-size:cover;
/*  padding: 26.5rem 0;*/
  padding: 18.5rem 0 41.5rem 0;
}
#top #mainimage .mv_ttl{
  border-left:6rem solid #16499A;
  line-height: 1;
  font-weight: 500;
  font-size: 5rem;
  padding: 2rem 4rem 2rem 8rem;
  background: rgba(255,255,255,0.8);
  display: inline-block;
}
#top #mainimage .mv_ttl .m_txt{
  font-size: 0.62em;
  margin-bottom: 2rem;
}
#top #mainimage .mv_ttl .l_txt{
/*  margin-bottom: 3.4rem;*/
}
#top #mainimage .mv_ttl .s_txt{
  font-size: 0.32em;
  line-height: 1.9;
}
#top #sec_concept ul.for_wrap{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  max-width: 1200px;
}
#top #sec_concept ul.for_wrap li{
  width: 48.5%;
}
#top #sec_concept ul.for_wrap li a{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  font-size: 2rem;
  font-weight: 400;
  line-height: 1;
  transition:0.3s;
}
#top #sec_concept ul.for_wrap li a .txt_area{
  background: #16499A;
  color: #fff;
  display: flex;
  flex-direction: column;
  justify-content: center;
  width: 47%;
  padding: 3% 4%;
}
#top #sec_concept ul.for_wrap li:nth-child(2) a .txt_area{
  background: #027280;
}
#top #sec_concept ul.for_wrap li a .txt_area p{
  margin-bottom: 1rem;
}
#top #sec_concept ul.for_wrap li a .txt_area span{
  font-size: 0.54em;
}
#top #sec_concept ul.for_wrap li a .img_area{
  width: 53%;
  position:relative;
}
#top #sec_concept ul.for_wrap li a .img_area img{ 
  max-width: 100%; 
}
#top #sec_concept ul.for_wrap li a .img_area .arrow{
    width:5rem;
    height:5rem;
    background:#16499a;
    position:absolute;
    bottom:0;
    right:0;
}
#top #sec_concept ul.for_wrap li a .img_area .arrow:before{
  content:"";
  background:url(../Image/common/icon_arrow_01.png) no-repeat;
  width:10px;
  height:18px;
  display:block;
  position: absolute;
  left: 50%;
  top:50%;
  transform:translate(-50% , -50%);
  z-index: 5;
}
#top #sec_concept ul.for_wrap li:nth-child(2) a .img_area .arrow{
  background: #027280;
}
@media screen and (min-width : 992px ) {
  #top #sec_concept ul.for_wrap li a:hover{
    opacity:0.6;
  }
}
#top #sec_service{
  background:#E9EAEC;
  position:relative;
  padding: 0rem 0 9rem;
}
#top #sec_service:before{
  content:"";
  background:#16499A;
  width:100%;
  height: 35rem;
  position: absolute;
  top: 0;
  left:0;
  display:block;
}
#top #sec_service .sec_inner{
  max-width: 1600px;
  z-index: 5;
  position: relative;
  padding-top: 9rem;
}
#top #sec_service .ttl_wrap .ttl_01 {
    color: #fff;
}
#top #sec_service .ttl_wrap{
  color: #fff;
  margin-bottom: 5rem;
}
#top #sec_service .box{
  position: relative;
  margin-bottom: 3.9%;
}
#top #sec_service .box .img_area img{
  max-width: 100%;  
}
#top #sec_service .box .txt_area{
  background: #fff;
  position: absolute;
  right: 0;
  top: 50%;
  transform: translateY(-50%);
  max-width: 750px;
  display: block;
  padding: 4em 4em;
}
#top #sec_service .txt_area .ttl{
  font-size: 2.8rem;
  font-weight: 500;
  line-height: 1;
  margin-bottom: 1.9rem;
  padding: 0 1.5%;
}
#top #sec_service .txt_area .ttl a{
  display:block;
}
@media screen and (min-width : 992px ) {
  #top #sec_service .txt_area .ttl a:hover{
    opacity:0.6;
  }
}
#top #sec_service .txt_area p{
  font-weight: 400;
  margin-bottom: 3rem;
  padding: 0 1.5%;
}
#top #sec_service .box .txt_area ul.detial_list{
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: stretch;
}

#top #sec_service .txt_area ul.detial_list > li{
  font-weight: 500;
  width: 48%;
  border-bottom: 1px solid #DDDDDD;
  line-height: 1;
  padding-bottom: 1.4rem;
  padding-left: 3%;
  margin-bottom: 1.4rem;
  position:relative;
  color:#969696;
}
#top #sec_service .service_list ul.detial_list > li{
  width:100%;
  padding-left: 1em;
}

#top #sec_service .txt_area ul.detial_list li a{
  color:#000;
  transition-duration:0.3s;
  display: block;
}
@media screen and (min-width : 992px ) {
  #top #sec_service .txt_area ul.detial_list li a:hover{
    opacity:0.6;
  }
}
#top #sec_service .box .txt_area ul.detial_list li:nth-last-child(-n+2){
  margin-bottom:0;
}
#top #sec_service .txt_area ul.detial_list li:before{
  content:"";
  background:#00A970;
  width:5px;
  height:5px;
  display:block;
  position:absolute;
  left: 2%;
  top: 25%;
}
#top #sec_service .service_list{
  display: flex;
  justify-content: space-between;
}
#top #sec_service .service_list li{
  width: 32%;
  background: #fff;
  position:relative;
}
#top #sec_service .service_list .detial_list li{
  width: 100%;
}

#top #sec_service .service_list li a{
  display: block;
}
@media screen and (min-width : 992px ) {
  #top #sec_service .service_list li a:hover{
    opacity:0.6;
  }
}
#top #sec_service .service_list li .img_area img{
  max-width: 100%;
}
#top #sec_service .service_list li .txt_area{
  padding: 8.6% 7.5% 10%;
}
#top #sec_service .service_list li a  p.arrow{
  width: 5rem;
  height: 5rem;
  background: #00A970;
  position: absolute;
  bottom: 0;
  right: 0;
}
#top #sec_service .service_list li a  p.arrow:before {
  content: "";
  background: url(../Image/common/icon_arrow_01.png) no-repeat;
  width: 10px;
  height: 18px;
  display: block;
  position: absolute;
  left: 50%;
  top: 50%;
  transform: translate(-50% , -50%);
  z-index: 5;
}
#top #sec_service .service_list li a .txt_area ul.detial_list li{
  padding-left: 5%;
  width: 100%;
}
#top #sec_service .service_list li a .txt_area ul.detial_list li:last-child{
  margin-bottom:0;
}
#top #sec_column{
  background:#DEEFF9;
  position: relative;
}
#top #sec_column:before{
  content:"";
  background:#fff;
  width:100%;
  height:40rem;
  position:absolute;
  top:0;
  left:0;
}
#sec_column .sec_inner{
  z-index:5;
  position:relative;
}
#sec_column .ttl_wrap{
  margin-bottom: 5rem;
}
#sec_column ul.column_list{
  display: flex;
  justify-content: flex-start;
  align-items: stretch;
  margin-bottom: 6rem;
}
#sec_column ul.column_list li{
  width: 32%;
  margin-right: 2%;
  background: #fff;
}
#sec_column ul.column_list li:last-child{
  margin-right: 0%;
}
#sec_column ul.column_list li a{
  display: block;
  width: 100%;
}
@media screen and (min-width : 992px ) {
  #sec_column ul.column_list li a:hover{
    opacity:0.6;
  }
}
#sec_column ul.column_list li a .img_area img{
  width: 100%;
}
#sec_column ul.column_list li a .txt_area{
  line-height: 1.3;
  font-size: 2.2rem;
  padding: 7.5%;
}
#sec_column ul.column_list li a .txt_area .ttl{
  font-weight: 500;
  margin-bottom: 1.5rem;
}
#sec_column ul.column_list li a .txt_area .date{
  font-size: 0.63em;
  color: #756b66;
  font-weight: 500;
}

#top #sec_news{
  padding: 6rem 0 10rem;
}
#top #sec_news .sec_inner{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
} 
#top #sec_news .news_box{
  width: 70%;
}
#top #sec_news .ttl_box{
  display: flex;
  justify-content: space-between;
  align-items: flex-end;
  margin-bottom: 3rem;
}
#top #sec_news .ttl_box .ttl_wrap .ttl_01,
#top .magazine .ttl_wrap .ttl_01{
  font-size:4.8rem;
  font-weight: 500;
}
#top .magazine .ttl_wrap .ttl_01{
  margin-bottom:0.2em;
}
#top #sec_news .ttl_box .btn_view{
  font-size: 1.5rem;
  font-weight: 300;
  position: relative;
}
#top #sec_news .ttl_box .btn_view a{
  display:block;
  color:#16499A;
}
#top #sec_news .ttl_box .btn_view a p:after{
  content:"";
  background:url(../Image/common/icon_arrow_02.png) no-repeat;
  background-size:contain;
  width:7px;
  height:11px;
  display:inline-block;
  margin-left:1rem;
}
@media screen and (min-width : 992px ) {
  #top #sec_news .ttl_box .btn_view a:hover{
    opacity:0.6;
  }
}
#top #sec_news ul.news_list li{
  font-weight: 400;
  border-bottom: 1px solid #E3E9E9;
}
#top #sec_news ul.news_list li:first-child{
  border-top: 1px solid #E3E9E9;
}
#top #sec_news ul.news_list li a{
  display: flex;
  padding: 2.1% 0;
  align-items: baseline;
}
@media screen and (min-width : 992px ) {
  #top #sec_news ul.news_list li a:hover{
    background:#f6fcff;
  }
}
#top #sec_news ul.news_list li a .date{
  width: 11%;
}
#top #sec_news ul.news_list li a .cate{
  background: #F3F3F3;
  font-size: 1.5rem;
  color: #16499a;
  font-weight: 500;
  line-height: 1;
  padding: 0.6rem 1rem;
  width: 13%;
  text-align: center;
  word-break: break-all;
}
#top #sec_news ul.news_list li a .ttl{
  width: 75%;
  padding-left: 2%;
}
#top #sec_news .magazine{
  width: 25%;
}
#top #sec_news .magazine .ttl_wrap{
  margin-bottom: 1.5em;
}
#top #sec_news .magazine .ma_ttl{
  font-weight: 500;
  line-height: 1;
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  width: 83%;
  margin: auto;
}
#top #sec_news .magazine .ma_ttl span{
    color: #fff;
    background: #405980;
    font-size: 0.8em;
    padding: 0.2em;
    display: block;
}
#top #sec_news .magazine ul li{
  margin-bottom:1em;
}
#top #sec_news .magazine ul li:last-child{
  margin-bottom:0;
}
#top ul#sub_menu{
  max-width: 1600px;
  margin: 0 auto 19rem;
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  width: 92%;
}
#top ul#sub_menu li{
  width: 32%;
}
#top ul#sub_menu li a{
  display: block;
  position: relative;
}
@media screen and (min-width : 992px ) {
  #top ul#sub_menu li a:hover{
    opacity:0.6;
  }
}
#top ul#sub_menu li a .img_area img{
  max-width: 100%;
}
#top ul#sub_menu li a .txt_area{
  max-width: 45rem;
  width: 100%;
  background: #fff;
  position: absolute;
  bottom: -30%;
  right: 0%;
  box-shadow: 8px 8px #BECFDA;
  padding: 6%;
  line-height: 1;
}
#top ul#sub_menu li a .txt_area:before{
  content:"";
  background:#DDEEF8;
  width:1px;
  height:100%;
  display:block;
  position:absolute;
  right:15%;
  top:0;
}
#top ul#sub_menu li a .txt_area:after{
  content:"";
  background:url(../Image/common/icon_arrow_02.png) no-repeat;
  width:10px;
  height:18px;
  display:block;
  position:absolute;
  right: 6%;
  top: 45%;
}
#top ul#sub_menu li a .txt_area .ttl{
  font-size: 2.4rem;
  font-weight: 500;
  margin-bottom: 1rem;
}
#top ul#sub_menu li a .txt_area .en{
  font-size: 1.3rem;
  color: #16499A;
}

/*--------------------------------------------
  下層MV
--------------------------------------------*/
.under #mainimage{
  background:url(../Image/service/flow/mv_img.jpg) no-repeat;
  background-size:cover;
  padding: 17.4rem 0;
}
.under #mainimage .inner{
  max-width:1200px;
  width:92%;
  margin:auto;
}
.under #mainimage .mv_ttl{
  font-size: 3.2rem;
  line-height: 1;
  background: rgba(255,255,255,0.84);
  display:inline-block;
  padding: 2.5% 5.1%;
}
.under #mainimage .mv_ttl .en{
  font-size: 0.43em;
  font-family: 'Oswald', sans-serif;
  font-weight: 500;
  color: #16499A;
  margin-bottom: 1rem;
}
.under #mainimage .mv_ttl .jp{
  font-size: 3.2rem;
  font-weight:500;
}
.under .ttl_wrap{
  margin-bottom: 5.2rem;
}
.under .ttl_wrap_02{
  margin-bottom: 3rem;
  text-align: center;
}
.ttl_wrap .ttl_02{
  line-height: 1;
  font-size: 3.3rem;
  font-weight: 500;
  display: inline-block;
  position:relative;
  margin-bottom:2.4rem;
  text-align: center;
}
.ttl_wrap .ttl_02:after{
  content:"";
  background:#000;
  width:100%;
  height:2px;
  display:block;
  position:absolute;
  left:0;
  bottom: -3rem;
}
.ttl_03{
  background: #16499A;
  text-align: center;
  color: #fff;
  line-height: 1;
  font-size: 3rem;
  font-weight: 400;
  padding: 3.3rem 0;
}
.ttl_04{
  line-height: 1;
  font-size: 2.42rem;
  font-weight: 500;
  position:relative;
  display: inline-block;
  padding-left: 3rem;
  text-align: left;
  position:relative;
}
.ttl_04:before{
  content:"";
  background:#00A970;
  width:21px;
  height:21px;
  display:block;
  border-radius:50%;
  position:absolute;
  left:0;
  top: 0.3rem;
}
.ttl_05{
  font-size: 2.86rem;
  font-weight: 500;
}

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

}

/*-------------タブ--------------*/
ul#tab{
  display: flex;
  align-items: center;
  justify-content: center;
  max-width: 120rem;
  margin: auto;
}
ul#tab li{
  max-width: 23.7%;
  width: 100%;
  text-align: center;
  margin-right: 2.1rem;
}
ul#tab li:last-child{
  margin-right: 0rem;
}
ul#tab li a{
  display: block;
  font-weight: 500;
  line-height: 1;
  margin-top: 6.3rem;
  padding: 2.1rem 1rem;
  background: #fff;
  border: 1px solid #16499A;
  color:#16499A;
  position:relative;
}
ul#tab li.active a{
  background: #16499A;
  border: 1px solid #16499A;
  color: #fff;
}
ul#tab li a:after{
  content:"";
  background:url(../Image/common/icon_arrow_04.png) no-repeat;
  width:6px;
  height:9px;
  display:block;
  position:absolute;
  right:6%;
  top:50%;
  transform:translateY(-50%);
  transition-duration:0.3s;
}
ul#tab li.active a:after{
  background:url(../Image/common/icon_arrow_05.png) no-repeat;
}
@media screen and (min-width : 992px ) {
  ul#tab li a:hover{
    background: #16499A;
    border: 1px solid #16499A;
    color: #fff;
  }
  ul#tab li.active a:hover{
    background: #fff;
    border: 1px solid #16499A;
    color:#16499A;
  }
  ul#tab li a:hover:after{
    background:url(../Image/common/icon_arrow_05.png) no-repeat;
  }
  ul#tab li.active a:hover:after{
    background:url(../Image/common/icon_arrow_04.png) no-repeat;
  }
}

ul#tab_02{
  display: flex;
  align-items: stretch;
  justify-content: space-between;
  max-width: 120rem;
  margin: 6rem auto 0;
  width: 92%;
}
ul#tab_02 li{
  text-align: center;
}
ul#tab_02 li a{
  display: block;
  font-weight: 500;
  line-height: 1;
  /* margin-top: 6.3rem; */
  padding: 1.3em 1em;
  background: #16499A;
  border: 1px solid #16499A;
  color:#fff;
  position:relative;
}
ul#tab_02 li a:after {
    content: "";
    background: url(../Image/common/icon_arrow_05.png) no-repeat;
    width: 6px;
    height: 9px;
    display: block;
    position: absolute;
    right: 6%;
    top: 50%;
    transform: translateY(-50%);
    transition-duration: 0.3s;
}
@media screen and (min-width : 992px ) {
  ul#tab_02 li a:hover{
  background: #fff;
  color:#16499A;
  }
  ul#tab_02 li a:hover:after {
      background: url(../Image/common/icon_arrow_04.png) no-repeat;
  }
}

ul#tab_02.svs_tab{
  flex-wrap:wrap;
}
ul#tab_02.svs_tab li{
  width: 24.5%;
  margin-top: 0.4em;
}
@media screen and (min-width : 767px ) {
  ul#tab_02.svs_tab li:nth-child(-n+4){
    margin-top:0;
  }
}

ul#tab_03{
  max-width: 1200px;
  width: 92%;
  margin: 6em auto 0;
  display: flex;
  justify-content: space-between;
  align-items: stretch;
}
ul#tab_03 li{
  width: 32%;
  transition-duration:0.3s;
  text-align:center;
}
ul#tab_03 li a{
  display: block;
  font-weight: 500;
  line-height: 1;
  padding: 1.3em 1em;
  background: #16499A;
  border: 1px solid #16499A;
  color:#fff;
  position:relative;
}
ul#tab_03 li a:after {
    content: "";
    background: url(../Image/common/icon_arrow_05.png) no-repeat;
    width: 6px;
    height: 9px;
    display: block;
    position: absolute;
    right: 6%;
    top: 50%;
    transform: translateY(-50%);
    transition-duration: 0.3s;
}
@media screen and (min-width : 992px ) {
  ul#tab_03 li a:hover{
  background: #fff;
  color:#16499A;
  }
  ul#tab_03 li a:hover:after {
      background: url(../Image/common/icon_arrow_04.png) no-repeat;
  }
}


/*--------------------------------------------
  ご利用までの流れ flow
--------------------------------------------*/
#flow .flow {
    background: #F8F8F8;
    padding: 4em 5em;
}
#flow ul.flow_list li .ttl {
    font-size: 2.2rem;
}
/*--------------------------------------------
  サービス service
--------------------------------------------*/
#service #sec_sitemap .sec_inner{
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: stretch;
}
#service .box{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  margin-bottom: 4em;
  width: 48%;
  flex-wrap: wrap;
}
#service .box .ttl{
  width:100%;
  font-size:2.3rem;
  line-height:1;
  margin-bottom:0.5em;
  font-weight:500;
}
#service .box .l_box{
  background: #ddd;
  width: 46%;
  height: 19rem;
}
#service .box .l_box img{
  max-width: 100%;
  height: 100%;
  object-fit: cover;
}
#service .box .r_box{
  width: 47%;
}
#service .box .r_box li{
  font-weight: 400;
  line-height: 1;
}
#service .box .r_box li:before{
  content:"";
  background:#00a970;
  width:0.5em;
  height:0.5em;
  display:inline-block;
  margin-right:0.5em;
}
#service .box .r_box li a{
  padding: 0.5em 0;
  display:inline-block;
}
@media screen and (min-width : 992px ) {
#service .box .r_box li a:hover{
  opacity:0.6;
}
}



ul.flow_list{
  position: relative;
}
ul.flow_list > li:first-child{
  margin-top:0;
}
ul.flow_list > li{
  border: 1px solid #DDDDDD;
  background: #fff;
  flex-direction: row-reverse;
  padding: 4.3rem 8.8rem 5.1rem 8rem;
  position: relative;
  margin-top: 5.8rem;
}
ul.flow_list > li:before{
  content:"";
  background:#16499a;
  width:3px;
  height: 121%;
  display:block;
  position:absolute;
  left:0;
  top: 0;
}
ul.flow_list > li:last-child:before{
  display:none;
}
ul.flow_list li .ttl{
  font-size: 2.4rem;
  font-weight: 500;
  line-height: 1;
  margin-bottom: 2.7rem;
}
ul.flow_list li .txt_area p{
  font-weight:400;
  margin-bottom:1em;
}
ul.flow_list li .txt_area p:last-child{
  margin-bottom:0;
}
ul.flow_list li .txt_area p span{
  font-weight: 500;
  font-size: 1.1em;
  color: #16499a;
}
ul.flow_list li.column_2 .ttl{
  margin-bottom: 3rem;
}
ul.flow_list li.column_2 ul.check_list{
  display:block;
}
ul.flow_list li ul.check_list{
  display: flex;
  justify-content: flex-start;
  align-items: baseline;
  flex-wrap:wrap;
  width: 100%;
}
ul.flow_list li ul.check_list li{
  font-weight: 400;
  font-size: 1.8rem;
  line-height: 1;
  margin-bottom: 2.2rem;
  position:relative;
  padding-left: 3.2rem;
  margin-right:5rem;
}
ul.flow_list li ul.check_list li:last-child{
  margin-bottom:0;
}

ul.flow_list li ul.check_list li:before{
  content:"";
  border:1px solid #C9C7C2;
  width:20px;
  height:20px;
  display:block;
  position:absolute;
  left:0;
  top:-0.1rem;
  background:#fff;
}
ul.flow_list li ul.check_list li:after{
  content:"";
  background:url(../Image/common/icon_check.png) no-repeat;
  width:20px;
  height:14px;
  display:block;
  position:absolute;
  left: 5px;
  top: 2px;
}
ul.flow_list li ul.annotation{
  font-size: 1.4rem;
  font-weight: 400;
  text-align: left;
  width: 100%;
  margin-top: 2.2rem;
  line-height: 1.8;
}
ul.flow_list li ul.annotation li:before{
  content:"※";
}
ul.flow_list li.column_2{
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: flex-start;
  flex-direction: row-reverse;
}
ul.flow_list li.column_2 .img_area{
  max-width: 400px;
  width: 50%;
}
ul.flow_list li.column_2 .img_area img{
  max-width: 100%;
}
ul.flow_list li.column_2 .txt_area{
  max-width: 400px;
  width: 50%;
  padding-right: 2%;
}
ul.flow_list li.column_2 .txt_area p{
  font-weight:400;
}
ul.flow_list li.column_2 .txt_area ul.check_list{
  width: 100%;
}
ul.flow_list .point_area{
  background:#EFF7FC;
  font-weight: 400;
  padding: 2rem 3.6rem;
  margin-top: 2.5rem;
  line-height: 1.6;
}
ul.flow_list li .circle{
  position: absolute;
  top: -2.5rem;
  left: -5rem;
  background: #16499a;
  color: #fff;
  border-radius: 50%;
  width: 10rem;
  padding-top: 10rem;
}
ul.flow_list li .circle .in_txt{
  position: absolute;
  top: 50%;
  left: 50%;
  transform: translate(-50%,-50%);
  text-align: center;
  line-height: 1;
  font-family: 'Open Sans', sans-serif;
  width: 100%;
}
ul.flow_list li .circle .en{
  font-weight: 100;
}
ul.flow_list li .circle .num{
  font-size: 4rem;
}

.clm_wrap .clm2:nth-child(even){
  flex-direction:row-reverse;
}

.clm2 {
  display: flex;
  justify-content: space-between;
  align-items: flex-start;
  max-width: 1600px;
  width: 100%;
  margin: 0 auto 6rem;
}
.clm2:last-child{
  margin-bottom:0;
}
.clm2  .ttl_wrap {
  background: #EFF6FC;
  padding: 1.8em 2em 1.8em 4em;
  text-align: left;
  line-height: 1;
  margin-bottom: 3.2rem;
}
@media (min-width: 1280px){
  .clm2  .ttl_wrap {
    padding: 1.8em 6.5em 1.8em 3em;
  }
}


.clm_wrap .clm2:nth-child(even) .ttl_wrap{
  text-align: right;
}
.clm_wrap .clm2 .ttl_wrap .ttl_04{
  line-height:1.6;
}
.clm_wrap .clm2:nth-child(even) .ttl_wrap .ttl_04{
  max-width: 590px;
  width: 83%;
  margin-left: auto;
  padding-right: 1.1em;
}
.clm_wrap .clm2 .ttl_wrap .ttl_04:before{
  top: 0.9rem;
}
.clm2 .img_area{
  max-width: 770px;
}
.clm2 .img_area img{
  max-width:100%;
}
.clm2 .txt_area{
  max-width: 830px;
  padding: 0.8em 0 0 0;
  width: 100%;
  font-size: 1.8rem;
}
.clm2 .txt_area .ttl_05{
  margin-bottom: 1.4em;
}
.clm2 .txt_area p{
  font-weight:400;
  padding-left: 3.5em;
  max-width: 64rem;
  line-height: 1.7;
  margin-bottom: 2em;
}
.clm_wrap .clm2:nth-child(even) .txt_area p{
  max-width: 630px;
  margin-left: auto;
  padding-right: 2.4em;
  padding-left: 0; 
}
.clm_wrap .clm2:nth-child(even) .txt_area span{
  max-width: 630px;
  margin-left: auto;
  padding-right: 2.4em;
  padding-left: 0;
  display:block;
  font-size:1.2em;
  font-weight:500;
}
.clm2 .txt_area p:last-child{
  margin-bottom:0;
}
.check{
  background: #DEEFF9;
  padding: 3em 3em;
  max-width: 1200px;
  margin: auto;
}
.check:last-child{
  margin-top: 3.5em;
}
.check .ttl_area{
  text-align:center;
}
.check .ttl_04{
  margin-bottom: 1.4em;
}
.check ul.trbl{
  background: #fff;
  padding: 2.8em 5.8em;
}
.check ul.trbl li{
  font-weight: 500;
  font-size: 1.8rem;
  line-height: 1;
  margin-bottom: 1.77em;
  padding-left: 1.7em;
  position:relative;
}
.check ul.trbl li:last-child{
  margin-bottom:0;
}
.check ul.trbl li.txt{
  padding:0;
  line-height:1.5;
  border-top:1px solid #EEEEEE;
  padding-top: 1.8em;
  margin-top: 2em;
}
.check ul.trbl li.txt:before,
.check ul.trbl li.txt:after{
  display:none;
}
.check ul.trbl li.txt p{
  margin-bottom:0.5em;
}
.check ul.trbl li.txt span{
  font-size:1.5rem;
  margin-bottom: 1em;
  display: block;
}
.check ul.trbl li.txt span:last-child{
  margin-bottom:0;
}

.check ul.trbl.row2{
  display:flex;
  justify-content:space-between;
  align-items:stretch;
  flex-wrap:wrap;
}
.check ul.trbl.row2 li{
  width:48%;
}
.check ul.trbl li:before {
  content: "";
  border: 1px solid #C9C7C2;
  width: 1.1em;
  height: 1.1em;
  display: block;
  position: absolute;
  left: 0;
  top: 0em;
  background: #fff;
}
.check ul.trbl li:after {
  content: "";
  background: url(../Image/common/icon_check.png) no-repeat;
  background-size: contain;
  width: 1.5em;
  height: 0.8em;
  display: block;
  position: absolute;
  left: 0.2em;
  top: 0.2em;
}
.check .num{
  background:#fff;
  padding: 2.5em;
  font-weight:500;
  font-size:1.76rem;
}
.check .num li{
  padding: 1.1em;
  position:relative;
  padding-left:2.8em;
  line-height: 1.5;
}
.check .num li:nth-child(odd){
  background:#F6F6F6;
}
.check .num li:last-child{
  padding-bottom:0;
}
.check .num li:before{
  margin-right:0.2em;
  position:absolute;
  left:1.5em;
  top: 1.3em;
  font-size: 1.76rem;
}
.check .num li:nth-child(1):before{
  content:"①";
}
.check .num li:nth-child(2):before{
  content:"②";
}
.check .num li:nth-child(3):before{
  content:"③";
}
.check .num li:nth-child(4):before{
  content:"④";
}
#cnt{
  margin-bottom: 12rem;
}

.flex_box {
  display: flex;
  justify-content: space-between;
  background: #fff;
  padding: 2.8em 5.8em;
}
.flex_box ul li{
  font-weight: 500;
  font-size: 1.8rem;
  line-height: 1;
  margin-bottom: 1.8em;
  padding-left: 1.7em;
  position: relative;   
}
.flex_box ul:first-child{
  width:40%;
}
.flex_box ul:last-child{
  width:58%;
}
@media (max-width:1199px){
  .flex_box ul:first-child,
  .flex_box ul:last-child{
    width:50%;
  }
}
.flex_box ul li:last-child{
  margin-bottom:0;
}

.flex_box ul li:before {
  content: "";
  border: 1px solid #C9C7C2;
  width: 1.1em;
  height: 1.1em;
  display: block;
  position: absolute;
  left: 0;
  top: 0em;
  background: #fff;
}
.flex_box ul li:after {
  content: "";
  background: url(../Image/common/icon_check.png) no-repeat;
  background-size: contain;
  width: 1.5em;
  height: 0.8em;
  display: block;
  position: absolute;
  left: 0.2em;
  top: 0.2em;
}

.box_clm{
  display: flex;
  justify-content: space-between;
  align-items: flex-start;
}
.box_clm.r_img{
  flex-direction:row-reverse;
}
.box_clm>div {
    width: 50%;
}

.box_clm>.l_box {
    text-align: right;
    padding-right: 3rem;
}
.box_clm.r_img>.l_box{
    text-align: left;
    padding-right: 0rem;
    padding-left: 3rem;
}
.box_clm .l_box img{
  max-width: 100%;
}
.box_clm .r_box{
  max-width: 634px;
  padding-left: 3em;
  margin-right: auto;
  font-weight: 400;
  font-size: 1.76rem;
  padding-left: 3rem;
  padding-right: 3rem;
  padding-top: 0.5em;
}
.box_clm .r_box .ttl_wrap{
  margin-bottom: 3.2rem;
}
.box_clm.r_img .r_box{
  margin-right: 0;
  margin-left:auto;
}
.box_clm .r_box p{
  margin-bottom: 2em;
}

table.n_tbl th,
table.n_tbl td{
  border: 1px solid #ddd;
  padding: 1em;
  text-align: center;
  background: #fff;
}
table.n_tbl th{
  background: #EFF6FC;
}
table.n_tbl td{
  font-weight: 500;
}

/*--------------------------------------------
  相続税の申告 inheritance
--------------------------------------------*/
#inheritance .founding .txt{
  text-align: center;
}
#inheritance .founding .txt .ttl_05{
  margin-bottom:0.5em
}
#inheritance .founding .read{
  font-weight: 400;
}
#inheritance .check{
  margin-bottom: 3em;
}
#inheritance .txt_wrap{
  text-align: center;
  font-size: 1.2em;
  margin-bottom: 4em;
}
#inheritance ul.fee_box{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  margin-bottom: 5em;
}
#inheritance ul.fee_box li{
  width: 50%;
  display: flex;
  justify-content: space-between;
  align-items: center;
  font-size: 2.3rem;
}
#inheritance ul.fee_box li .ttl{
  width: 60%;
  font-weight: 500;
}
#inheritance ul.fee_box li .ttl p{
  position:relative;
  display: inline-block;
}
#inheritance ul.fee_box li .ttl p:after{
  content:"・・・";
  position:absolute;
  top:50%;
  left: 11.5em;
  transform:translateY(-50%);
  font-size: 1em;
}
#inheritance ul.fee_box li .fee{
  width: 40%;
}
#inheritance ul.fee_box li .fee span{
  color: #ad2d2d;
  font-size: 1.5em;
}
#inheritance .fml_wrap ul.formula{
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: stretch;
  margin-bottom: 5em;
}
#inheritance .fml_wrap ul.formula li{
  background: #00a970;
  color: #fff;
  font-weight: 400;
  font-size: 2rem;
  padding: 2.5em 1em;
  border-radius: 10px;
  width: 22%;
  position:relative;
}
#inheritance .fml_wrap ul.formula li:after{
  content:"+";
  position:absolute;
  top:50%;
  right:-0.6em;
  font-size:3em;
  font-weight:600;
  transform:translateY(-50%);
  color:#16499a;
}
#inheritance .fml_wrap ul.formula li:nth-child(3):after{
  content:"＝";
  font-size:2em;
  right:-1em;
}
#inheritance .fml_wrap ul.formula li:nth-child(4):after{
  display:none;
}
#inheritance .fml_wrap ul.formula li:last-child{
  margin-right:0;
}
#inheritance .fml_wrap ul.formula li p{
  display: flex;
  justify-content: center;
  align-items: center;
}

#sec_faq{
  background: #F9F9F9;
}
#sec_faq .faq_list{
  counter-reset: number 0;
}
#sec_faq .faq_list li{
  border-bottom: 1px solid #ddd;
}
#sec_faq .faq_list li:last-child{
  margin-bottom:0;
}
#sec_faq .faq_list li a{
  font-weight: 500;
  font-size: 1.8rem;
  display:block;
  transition:0.3s;
  padding: 1em 0;
  position:relative;
}
#sec_faq .faq_list li a:before{
  content: "Q"counter(number);
  font-family: 'Oswald', sans-serif;
  color:#16499a;
  font-size: 1.8em;
  position:absolute;
  left:0;
  top:0;
  counter-increment: number 1;
}
#sec_faq .faq_list li a p{
  position:relative;
  padding-left: 3em;
}
@media screen and (min-width : 992px ) {
  #sec_faq .faq_list li a:hover{
    opacity:0.6;
  }
}

#answer .faq_wrap{
  display:flex;
  justify-content:space-between;
  align-items:flex-start;
  max-width: 1200px;
  width: 92%;
  margin: auto;
  counter-reset: number 0;
  padding: 3em 0;
}

#answer .faq_list{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  flex-wrap: wrap;
  width: 31%;
}
#answer .faq_list li{
  position:relative;
  border-bottom: 1px solid #dddd;
  display: flex;
  justify-content: space-between;
  align-items: baseline;
  width: 100%;
  text-align: left;
}
#answer .faq_list li a{
  display: block;
  /* padding-left: 2em; */
  /* padding-bottom: 1em; */
  transition-duration: 0.3s;
  padding: 1em 0 1em 1em;
}
@media screen and (min-width : 992px ) {
  #answer .faq_list li a:hover{
    opacity: 0.5;
  }
}
#answer .faq_list li:nth-child(-n+3){
  margin-top:0;  
}
#answer .faq_list li:before{
  counter-increment: number 1;
  content:"Q" counter(number);
  color:#16499a;
  letter-spacing: -1px;
  line-height: 1;
}
#answer .faq_list li a{
  font-weight: 500;
  font-size: 1.6rem;
  line-height: 1.4;
  display: block;
  text-align: left;
  width: 100%;
}

#answer #sec_flow{
  background: #F9F9F9;;
}
#answer .faq{
  counter-reset: number 0;
}
#answer .faq dt{
  font-weight: 500;
  font-size: 2.2rem;
  background: #16499a;
  color: #fff;
  padding: 0.8em 1em 1em 3.5em;
  border-radius: 9px 9px 0 0;
  line-height: 1.5;
  position:relative;
}
#answer .faq dt:nth-child(n+19){
  padding: 0.8em 1em 1em 4em;
}
#answer .faq dt:before{
  counter-increment: number 1;
  content:"Q" counter(number);
  color:#fff;
  letter-spacing: -1px;
  line-height: 1;
  position:absolute;
  left: 0.5em;
  top: 0.5em;
  font-size:1.5em;
}

#answer .faq dd{
  font-weight: 400;
  background: #fff;
  padding: 2em;
  border-radius: 0 0 9px 9px;
  margin-bottom: 3em;
}
#answer .faq dd:last-child{
  margin-bottom:0;
}
#answer .faq dd p{
  margin-bottom: 0.5em;
}
#answer .faq dd p:last-child{
  margin-bottom:0;
}
#answer .faq dd .ttl{
  font-size: 2rem;
  color: #16499a;
  font-weight: 500;
  line-height: 1;
  margin-top: 1em;
}
#answer .faq dd .ttl:first-child{
  margin-top:0;
}
#answer .faq dd .num_list{
  counter-reset:number 0;
  margin-bottom: 1em;
}
#answer .faq dd .num_list:last-child{
  /* margin-bottom:0; */
}
#answer .faq dd .num_list > li{
  position: relative;
  padding-left:1.8em;
  margin-top:0.5em;
}
#answer .faq dd .num_list > li:first-child{
  margin-top:0;  
}
#answer .faq dd .num_list > li:before{
  counter-increment: number 1;
  content:"(" counter(number) ")";
  color:#16499a;
  font-size:2rem;
  font-weight:500;
  position:absolute;
  left:0;
  top: -0.3em;
}
#answer .faq dd .num_02{
  counter-reset:number 0;
}
#answer .faq dd .num_02 > li{
  position: relative;
  padding-left:1.8em;
  margin-top:0.5em;
}
#answer .faq dd .num_02 > li:before{
  counter-increment: number 1;
  content: counter(number) " .";
  color:#16499a;
  font-size:2rem;
  font-weight:500;
  position:absolute;
  left:0;
  top: -0.35em;
}
#answer .faq dd .num_03{
  counter-reset:number 0;
}
#answer .faq dd .num_03 > li{
  position: relative;
  padding-left:1.5em;
  margin-top:0.5em;
}
#answer .faq dd .num_03 > li:before{
  counter-increment: number 1;
  content: counter(number) ;
  font-size:1.8rem;
  font-weight:500;
  position:absolute;
  left:0;
  top:0;
}
#answer .faq dd .kana_list{
  counter-reset:kana 0;
}
#answer .faq dd .kana_list > li{
  position: relative;
  padding-left:2em;
  margin-top:0.5em;
}
#answer .faq dd .kana_list > li:before{
  counter-increment: kana 1;
  content: "("counter(kana,katakana-iroha)")" ;
  color:#16499a;
  font-size:1.7rem;
  font-weight:500;
  position:absolute;
  left:0;
  top: 0em;
}
#answer .faq dd .img{
  margin-top: 1.5em;
}
#answer .faq dd .img img{
  max-width:100%;
}
#answer .faq .point_list{
  background: #f9f9f9;
  padding: 1em;
  border-radius: 10px;margin-bottom: 1em;}
#answer .faq .point_list > li{

}


/*--------------------------------------------
  相続・贈与 tax
--------------------------------------------*/
#tax .founding{
  margin-bottom:0;
}
#tax section:nth-child(odd){
 background:#F9F9F9; 
}
.founding{
  margin-bottom: 3em;
}
#tax .founding .txt{
  text-align: center;
}
#tax .founding .txt .ttl_05{
  margin-bottom:0.5em;
}
#tax .txt .read{
  font-weight: 400;
  margin-bottom:2em;
}
#tax .founding .txt .read:last-child{
  margin-bottom:0;
}
#tax .founding .txt .read a{
  color:#16499a;
  text-decoration:underline;
}
@media screen and (min-width : 992px ) {
  #tax .founding .txt .read a:hover{
    text-decoration:none;
  }
}
#tax #sec_inheritance .txt{
  font-weight: 500;
}
#tax .measures{
  background:#fff;
  padding:2em;
}      
#tax .measures .ttl_04{
  margin-bottom:1em;
}
#tax .measures ul.num_list{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  counter-reset:number 0;
  margin-bottom: 1.5em;
}
#tax .measures ul.num_list li{
    width: 48%;
    font-size: 2.3rem;
    background: #ebf8ff;
    padding:1em 1em 1em 2.2em;
    line-height:1.3;
    position:relative;
}
#tax .measures ul.num_list li:before{
  counter-increment:number 1;
  content:counter(number) ".";
  color:#16499a;
  font-family: 'Oswald', sans-serif;
  font-size:3rem;
  margin-right:0.4em;
  position:absolute;
  left:0.7em;
  top:0.5em;
}
#tax #sec_will .ttl_04{
  line-height:1.3;
}
#tax #sec_advancement table.n_tbl td {
   text-align:left;
}

#tax #sec_merit ul.box {
  counter-reset: number 0;
}
#tax #sec_merit .box li{
  border-bottom: #ddd 1px solid;
  padding: 2em 0;
  width: 100%;
  font-weight: 400;
}
#tax #sec_merit .box li:first-child{
  padding-top:0;
}
#tax #sec_merit .box li .ttl{
  font-size: 2.8rem;
  font-weight: 500;
  position: relative;
}
#tax #sec_merit .box li .ttl:before{
    counter-increment: number 1;
    content:"0"counter(number);
    font-size:1.5em;
    font-family: 'Oswald', sans-serif;
    color: #16499A;
    margin-right: 0.4em;
}
#tax .#sec_merit .box li .txt{
  font-weight: 400;
  font-size: 1.1em;
  padding-left: 3em;
}

#tax .n_tbl{
  margin: 3em 0;
}
/*--------------------------------------------
  経理業務改善支援 adjustment
--------------------------------------------*/

#adjustment .box_clm{
  margin-bottom:4em;
}
#adjustment .read{
  font-weight: 400;
  width: 92%;
  margin: 0 auto 3em;
  max-width: 1200px;
  }
#adjustment .flow {
    background: #F8F8F8;
    padding: 4em 5em;
}
#adjustment ul.flow_list li .ttl:last-child {
    margin-bottom: 0rem;
}
#adjustment ul.flow_list > li:before {
    height: 131%;
}

#adjustment .clm_wrap{
  margin:5em 0;
}

#adjustment .close{
  background:#DEEFF9;
  padding:1.5em;
  text-align:center;
  font-size:2rem;
  margin-top:2em;
}

/*--------------------------------------------
  経理業務改善支援 settlement
--------------------------------------------*/
#settlement #sec_flow{
  background: #F8F8F8;
}
#settlement ul.flow_list li ul.check_list {
    width: 100%;
    display:block;
}
#settlement ul.flow_list li ul.check_list li{
  line-height:1.2;
}
#settlement ul.flow_list > li:before{
  display:none;
}

/*--------------------------------------------
  還付申告 return
--------------------------------------------*/
#return #sec_return .ttl_04{
  line-height:1.3;
}
#return .flow{
  background: #F8F8F8;
  padding: 4em 5em;
  margin-bottom: 4em;
}
#return #sec_flow {
    padding-top:0;
}
#return #sec_flow .ttl_04{
  margin-bottom:1.5em;
}

/*--------------------------------------------
  税理士変更 choose
--------------------------------------------*/

#choose #sec_choose .sec_inner .txt{
  text-align: center;
  margin-bottom: 3em;
}
#choose #sec_choose .ttl_03{
  margin-bottom: 1em;
}
#choose #sec_choose .read{
  font-weight: 400;
  text-align: center;
  font-size: 2.4rem;
  margin-bottom: 2em;
}
#choose #sec_choose .box_wrap{
  counter-reset: number 0;
  max-width: 1600px;
  margin: auto;
}
#choose #sec_choose .box_wrap .box{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
}
#choose #sec_choose .box_wrap .box:nth-child(even) {
  flex-direction:row-reverse;
}
#choose #sec_choose .box_wrap .box .img_area{
  width: 50%;
}
#choose #sec_choose .box_wrap .box .img_area img{
  max-width: 100%;
}
#choose #sec_choose .box_wrap .box .txt_area{
  width: 50%;
  padding-top: 7em;
  padding-bottom: 7em;
  display: flex;
  justify-content: flex-start;
  align-items: center;
}
#choose #sec_choose .box_wrap .box:nth-child(odd)  .txt_area{
  padding-right:2em;
}
#choose #sec_choose .box_wrap .box:nth-child(even)  .txt_area{
  padding-left:2em;
}
#choose #sec_choose .box_wrap .box .txt_area .inner{
  max-width:600px;
  font-weight: 400;
  font-size: 2.4rem;
}
#choose #sec_choose .box_wrap .box:nth-child(odd) .txt_area .inner{
  padding-left:3em;
}
#choose #sec_choose .box_wrap .box:nth-child(even)  .txt_area .inner{
  padding-right:3em;
  margin-left:auto;
}
#choose #sec_choose .box_wrap .box .txt_area .ttl{
  font-weight: 600;
  margin-bottom: 1em;
  position:relative;
  padding-left: 4.5em;
}
#choose #sec_choose .box_wrap .box .txt_area .ttl:before{
  font-family: 'Oswald', sans-serif;
  counter-increment: number 1;
  content:"0" counter(number);
  color:#16499A;
  font-size: 3em;
  position:absolute;
  top: 0;
  left:0;
  border-right: 1px solid #ddd;
  line-height: 1;
  padding-right: 0.2em;
}
#choose #sec_choose .box_wrap .box .txt_area .txt{
  font-size: 0.7em;
  line-height: 1.9;
}
#choose #sec_choose .box_wrap .box .txt_area .txt span{
  font-weight:600;
}
#choose #sec_voice{
  background: #F8F8F8;
}
#choose #sec_voice .v_list {
  margin-bottom:5em;
}
#choose #sec_voice .v_list li{
  font-weight: 400;
  margin-bottom: 3em;
  background: #fff;
  padding: 2.5em;
}
#choose #sec_voice .v_list li:last-child{
  margin-bottom:0;
}
#choose #sec_voice .v_list li .case{
    position:relative;
    padding-left:1em;
    margin-bottom: 1em;
    font-size: 2.2rem;
    font-weight: 500;
}
#choose #sec_voice .v_list li .case:before {
    content: "";
    background: #00A970;
    width: 15px;
    height: 15px;
    display: block;
    border-radius: 50%;
    position: absolute;
    left: 0;
    top: 1.2rem;
}
#choose #sec_voice .v_list li .voice{
  display: flex;
  justify-content: space-between;
  align-items: baseline;
}
#choose #sec_voice .v_list li .voice span{
  background:#16499a;
  color:#fff;
  padding:0.3em;
  width: 13%;
  display:block;
  position: relative;
  text-align: center;
}
#choose #sec_voice .v_list li .voice span:after{
  content:"......";
  color:#16499a;
  position:absolute;
  top: -0.6em;
  right: -2em;
  font-size: 3rem;
}
#choose #sec_voice .v_list li .voice p{
  width: 80.5%;
}

#choose .clm2{
  align-items:center;
}
#choose .service_list{
  font-weight: 400;
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  max-width: 1200px;
  margin: auto;
  width: 92%;
  padding: 3em 0;
}
#choose .service_list .box{
  border-top: 2px solid #16499a;
  width: 27%;
  padding-top: 1em;
}
#choose .service_list .box .svs_ttl{
  margin-bottom: 0.5em;
  font-weight: 500;
}
#choose .service_list .box .svs_list{
  font-size: 0.9em;
}
#choose .service_list .box .svs_list li{
  padding: 0.2em 0.2em 0.2em 1em;
}
#choose .service_list .box .svs_list a{
  display:inline-block;
}
@media screen and (min-width : 992px ) {
  #choose .service_list .box .svs_list a:hover{
    text-decoration: underline;
  }
}

/*--------------------------------------------
  税務調査 research
--------------------------------------------*/
#research #sec_reserch .read{
  font-weight: 400;
  text-align: center;
  margin-bottom: 3em;
}
#research #sec_flow{
  background:#F8F8F8;
}
#research #sec_flow .sec_inner{
  margin-bottom:5em;  
}
#research #sec_flow .flow .txt p{
  font-weight: 400;
  margin-bottom: 1em;
}
#research #sec_flow .flow .txt p:last-child{
  margin-bottom:0;
}
#research  #sec_flow .clm2 .txt_area p{
  margin-bottom: 1em;
}

/*--------------------------------------------
  記帳代行 acting
--------------------------------------------*/
#acting .read{
  text-align: center;
  font-weight: 400;
  margin-bottom: 3em;
}
#acting #sec_acting .ttl_wrap .ttl_04{
  line-height:1.2;
}
#acting #sec_acting .txt{
  text-align:center;
  margin-bottom: 3.5rem;
}
#acting #sec_acting .txt span{
  display:inline-block;
  background: linear-gradient(transparent 80%, #DEEFF9 20%);
}
#acting .service{
  margin-bottom: 5em;
}
#acting .flow{
  width: 92%;
  margin: auto;
}
#acting #sec_acting .trouble{
  background: #DAECF8;
  padding: 2.6em;
  margin-bottom: 10rem;
}
#acting #sec_acting .trouble ul.trbl{
  background: #fff;
  padding: 2.6em;
  display: flex;
  flex-wrap: wrap;
  justify-content: flex-start;
  align-items: stretch;
  margin-bottom: 3.5rem;
  position:relative;
}
#acting #sec_acting .trouble ul.trbl.row2{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  flex-wrap: wrap;
}
#acting #sec_acting .trouble ul.trbl.row2 li{
  width: 48%;
}
#acting #sec_acting .trouble ul.trbl:before{
  content:"";
  border-top: 1em solid #ffffff;
  border-right: 3em solid transparent;
  border-left: 3em solid transparent;
  position:absolute;
  bottom: -1em;
  left:50%;
  transform:translateX(-50%);
}
#acting #sec_acting .trouble ul.trbl li{
  width: 48%;
  font-size: 1.8rem;
  font-weight: 500;
  position:relative;
  padding-left:1.9em;
  margin-top: 1.1em;
}
#acting #sec_acting .trouble .box:last-child li{
  width:100%;
}
@media screen and (min-width : 767px ) {
  #acting #sec_acting .trouble ul.trbl li:nth-child(1){
    margin-top:0
  }
}
#acting #sec_acting .trouble ul.trbl li:before{
  content:"";
  border:1px solid #C9C7C2;
  width:20px;
  height:20px;
  display:block;
  position:absolute;
  left:0;
  top:0.2em;
  background:#fff;
}
#acting #sec_acting .trouble ul.trbl li:after{
  content:"";
  background:url(../Image/common/icon_check.png) no-repeat;
  width:20px;
  height:14px;
  display:block;
  position:absolute;
  left: 0.3em;
  top: 0.4em;
}
#acting #sec_acting .trouble .solution{
  text-align: left;
  font-size: 1.8rem;
  font-weight: 500;
  display: flex;
  justify-content: space-between;
  align-items: center;
  width: 81%;
  margin: 0 auto 8rem;
  line-height: 1.9;
}
#acting #sec_acting .trouble .box:last-child .solution{
  margin-bottom:0;
}
#acting #sec_acting .trouble .solution .img_area{
  width: 40%;
}
#acting #sec_acting .trouble .solution .img_area img{
  max-width:100%;
}
#acting #sec_acting .trouble .solution .txt_area{
  width: 57%;
}
#acting #sec_acting ul.service li{
  width: 100%;
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  background: #16499A;
  color: #fff;
  font-weight: 400;
  margin-top: 1.5em;
}
#acting #sec_acting ul.service li:first-child{
  margin-top:0;
}
#acting #sec_acting ul.service li:nth-child(even){
  margin-left:auto;
  background:#027280;
  flex-direction:row-reverse;
}
#acting #sec_acting ul.service li dl.txt_area{
  width: 65%;
  font-size: 2.4rem;
  padding: 3.5em 2.5em;
  line-height: 1;
}
#acting #sec_acting ul.service li dl.txt_area dt{
  margin-bottom: 0.8em;
}
#acting #sec_acting ul.service li dl.txt_area dd{
  font-size: 0.65em;
  font-weight: 400;
  line-height: 1.8;
  position:relative;
  padding-left:0.9em;
}
#acting #sec_acting ul.service li dl.txt_area dd:before{
  content:"";
  background:#fff;
  width:5px;
  height:5px;
  display:block;
  border-radius:50%;
  position:absolute;
  left:0;
  top:0.8em;
}
#acting #sec_acting ul.service li dl.txt_area dd span{
  display:block;
  font-size:0.9em;
}
#acting #sec_acting ul.service li .img_area{
  width: 35%;
}
#acting #sec_acting ul.service li .img_area img{
  width:100%;
  height:100%;
  object-fit:cover;
}
#acting #sec_case{
  background: #F8F8F8;
}
#acting #sec_case ul.case{
  counter-reset: number 0;
}
#acting #sec_case ul.case > li{
  position: relative;
  margin-top: 10rem;
}
#acting #sec_case ul.case > li:first-child{
  margin-top:0;
}
#acting #sec_case ul.case li .img_area{
  width: 57%;
  position: absolute;
  top: 0;
}
#acting #sec_case ul.case li .img_area img{
  width:100%;
  height:100%;
  object-fit:cover;
}
#acting #sec_case ul.case li:nth-child(odd) .img_area{
  left: 0;
}
#acting #sec_case ul.case li:nth-child(even) .img_area{
  right: 0;
}
#acting #sec_case ul.case li .txt_area{
  width: 65%;
  z-index: 3;
  position: relative;
  padding-top: 13rem;
}
#acting #sec_case ul.case li:nth-child(odd) .txt_area{
  margin-left: auto;
}
#acting #sec_case ul.case li .txt_area .inner{
  background: #fff;
  padding: 2.5em;
  font-size: 2.3rem;
  line-height: 1;
}
#acting #sec_case ul.case li .txt_area .company{
  border-bottom: 1px solid #DDDDDD;
  padding: 0 1em 1em;line-height: 1;
  color: #16499a;
}
#acting #sec_case ul.case li .txt_area ul.info{
  border-bottom: 1px solid #DDDDDD;
  display: flex;
  justify-content: space-between;
  align-items: stretch;
  text-align: left;
  padding: 1em;
  line-height: 1;
  font-size: 0.8em;
}
#acting #sec_case ul.case li .txt_area .inner > p{
  padding: 1em 1em 0;
  font-weight: 400;
  font-size: 0.7em;
  line-height: 1.6;
}
#acting #sec_case ul.case li .badge{
  background: #16499a;
  color: #fff;
  font-size: 2rem;
  font-weight: 400;
  width: 5em;
  padding-top: 5em;
  border-radius: 50%;
  position: absolute;
  top: 5em;
}
#acting #sec_case ul.case li:nth-child(odd) .badge{
  right: -2em;
}
#acting #sec_case ul.case li:nth-child(even) .badge{
  left:-2em;
}
#acting #sec_case ul.case li .badge p{
  position: absolute;
  top: 50%;
  left: 50%;
  transform: translate(-50% ,-50%);
  font-size: 0.9em;
  width: 100%;
  margin: auto;
  text-align: center;
}
#acting #sec_case ul.case li .badge p:after{
  counter-increment: number 1;
  content: counter(number);
  display:inline-block;
  font-size: 1.5em;
  font-family: 'Oswald', sans-serif;
  margin-left: 0.1em;
}

#acting .clm_wrap{
  margin-bottom:4em;
}

/*--------------------------------------------
  税務顧問サービス tax-advisor
--------------------------------------------*/
#tax-advisor #mainimage{
    background: url(../Image/service/tax-advisor/mv.jpg) no-repeat;
    background-size: cover;
    background-position: right;
}
#tax-advisor .sec_inner > .ttl_wrap{
  margin-bottom:4em;
}
#tax-advisor #sec_merit .sec_inner > .ttl_wrap{
  margin-bottom:0em;
}
#tax-advisor section:nth-child(odd){
  background:#F9F9F9;
}
#tax-advisor #sec_tax .sec_inner,
#tax-advisor #sec_accounting .sec_inner,
#tax-advisor #sec_cloud .sec_inner,
#tax-advisor #sec_pc .sec_inner,
#tax-advisor #sec_survey .sec_inner{
  width: 100%;
  max-width: 100%;
}
#tax-advisor .ttl_05{
  text-align:center;
}
#tax-advisor .box_clm .r_box .ttl_wrap .ttl_05{
  text-align:left;
  text-indent: -0.5em;
}
#tax-advisor .box_clm.r_img .r_box .ttl_wrap .ttl_05{
  text-indent: 0em;
}
#tax-advisor .ttl_box{
  margin-bottom:3em;
}

#tax-advisor #sec_merit .sec_inner > .txt{
  background:#DEEFF9;
  padding:0.2em;
  text-align:center;
}
#tax-advisor #sec_merit ul.box {
  counter-reset: number 0;
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
}
#tax-advisor #sec_merit .box li{
  border-bottom: #ddd 1px solid;
  padding: 2em 0;
  width: 48%;
}
#tax-advisor #sec_merit .box li .ttl{
  font-size: 2.8rem;
  font-weight: 500;
  position: relative;
}
#tax-advisor #sec_merit .box li .ttl:before{
    counter-increment: number 1;
    content:"0"counter(number);
    font-size:2em;
    font-family: 'Oswald', sans-serif;
    color: #16499A;
    margin-right: 0.2em;
}
#tax-advisor #sec_merit .box li .txt{
  font-weight: 400;
  font-size: 1.1em;
  padding-left: 4em;
}

#tax-advisor .option{
  max-width: 1200px;
  width: 92%;
  margin: 6em auto 0;
}
#tax-advisor .option .op_list{
  display: flex;
  justify-content: space-between;
  flex-wrap: wrap;
}
#tax-advisor .option .op_list li{
  width: 16%;
}
#tax-advisor .option .op_list li a{
  background: #00a970;
  color: #fff;
  font-weight: 400;
  display: block;
  text-align: center;
  line-height: 1;
  padding: 1.5em 0.5em;
  border:2px solid #00a970;
  font-size: 1.6rem;
}
@media screen and (min-width : 992px ) {
  #tax-advisor .option .op_list li a:hover{
    color:#00a970;
    background:#fff;
  }
}

/*--------------------------------------------
  会社を設立したい方 founding
--------------------------------------------*/
#founding #sec_founding .sec_inner:first-child{
  max-width:1600px;  
}
#founding #sec_founding .clm2:last-child {
    margin-bottom: 5em;
}
#founding #sec_founding .founding .txt{
  text-align:center;
  margin-bottom: 5rem;
}
#founding #sec_founding .txt p.read{
  font-weight:400;
  margin-top:1em;
}
#founding #sec_founding .tbl_wrap .box{
  width: 48%;
}
#founding #sec_founding .tbl_wrap .box p{
  font-size: 2.1rem;
  font-weight: 500;
  margin-bottom: 1em;
}
#founding .fee{
  max-width: 1200px;
}
#founding .fee .tbl_wrap{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
}
#founding .fee .tbl_wrap th,
#founding .fee .tbl_wrap td{
  border:1px solid #ddd;
  padding:1em;
}
#founding .fee .tbl_wrap .fee_list{
  margin-bottom:0.8em;
}
#founding .fee .tbl_wrap th{
  background: #eff6fc;
  line-height: 1.3;
  font-weight: 500;
  font-size: 1.5rem;
}
#founding .fee .tbl_wrap td{
  font-weight: 400;
  text-align: right;
}
#founding .fee .tbl_wrap td.red{
  background: #fffbe1;
  font-size: 1.2em;
  color: #dc3d5a;
  font-weight: 500;
}
#founding .fee .annotation{
  font-size: 1.4rem;
  font-weight: 400;
}
#founding .fee .annotation li{
  position:relative;
  padding-left:1em;
}
#founding .fee .annotation li:before{
  content:"※";
  position:absolute;
  left:0;
  top:0;
}
#founding .flow{
  background:#F8F8F8;
  padding: 4em 5em;
}
#founding .flow > p{
  text-align:center;
  margin-top:2em;
  font-size:2.8rem;
  font-weight:500;
}
#founding .check{
  margin-bottom: 4em;
}
#founding ul.flow_list li ul.check_list{
  width:100%
}
#founding ul.flow_list li ul.check_list li{
  width: 48%;
  margin-right: 2%;
}
#founding ul.flow_list li ul.check_list li:nth-child(even){
  margin-right:0;
}
#founding ul.flow_list li ul.check_list li:nth-last-child(2){
  margin-bottom:0;
}
#founding .merit ul.box {
  counter-reset: number 0;
  margin-bottom: 4em;
}
#founding .merit .box li{
  border-bottom: #ddd 1px solid;
  padding: 2em 0;
  width: 100%;
  font-weight: 400;
}
#founding .merit .box li:first-child{
  padding-top:0;
}
#founding .merit .box li .ttl{
  font-size: 2.8rem;
  font-weight: 500;
  position: relative;
}
#founding .merit .box li .ttl:before{
    counter-increment: number 1;
    content:"0"counter(number);
    font-size:1.5em;
    font-family: 'Oswald', sans-serif;
    color: #16499A;
    margin-right: 0.4em;
}
#founding .merit .box li .txt{
  font-weight: 400;
  font-size: 1.1em;
  padding-left: 3em;
}
#founding .merit .box li .txt p{
  margin-bottom:1em;
}
#founding .merit .box li .txt p:last-child{
  margin-bottom:0;
}
#founding .txt_wrap{
  background:#DEEFF9;
  font-weight:400;
  padding:3em;
}


/*--------------------------------------------
  会社設立の流れ flow
--------------------------------------------*/
#flow #sec_flow .list_wrap{
  background:#F8F8F8;
  padding: 4.4rem 9rem 9rem 13rem;
}
#flow #sec_flow .ttl_wrap{
  margin-bottom: 3rem;
}
#flow #sec_flow .sec_inner:last-child .ttl_wrap{
  margin-bottom: 0rem;
}
#flow #sec_flow .txt{
  font-weight: 300;
  line-height: 1.9;
  max-width: 850px;
  width: 92%;
  margin: 0 auto 5.4rem;
}
#flow #sec_flow .txt span.bg{
  position:relative;
  display:inline-block;
  z-index: 1;
}
#flow #sec_flow .txt span.bg:before{
  content:"";
  background:#DEEFF9;
  width:100%;
  height: 1.5rem;
  display:block;
  position:absolute;
  left:0;
  top: 29%;
  z-index:1;
}
#flow #sec_flow .txt span.bg span{
  position:relative;
  z-index: 3;
}
#flow #sec_flow .box{
  display: flex;
  justify-content: space-between;
  align-items: flex-start;
  max-width: 1600px;
  width: 92%;
  margin: 0 auto 8.2rem;
}
#flow #sec_flow .box .img_area{
  max-width: 770px;
}
#flow #sec_flow .box .img_area img{
  max-width: 100%;
}
#flow #sec_flow .box .txt_area{
  max-width: 830px;
  padding: 2rem 0 0 0;
  width: 100%;
}
#flow #sec_flow .box .txt_area .ttl_wrap{
  background: #EFF6FC;
  padding: 4rem 4rem 4rem 5.7rem;
  text-align: left;
}
#flow #sec_flow .box .txt_area p{
  font-weight: 400;
  padding-left: 6rem;
  line-height: 1.9;
  max-width: 560px;
}
#flow #sec_flow .read{
  font-weight: 400;
  line-height: 1.8;
  margin-bottom: 4.2rem;
  text-align: center;
}
#flow  ul.flow_list li:nth-child(4) ul.check_list li:nth-child(1){
  margin-bottom:0;
}
#about ul#tab_02 li{
  width: 19%;
}

/*--------------------------------------------
  公益法人 public
--------------------------------------------*/
#public #sec_public{
  padding-bottom:0;
}
#public #sec_public .founding .txt{
  font-weight: 400;
  text-align: center;
}
#public #sec_public .merit > li{
  width: 100%;
  background: #deeff9;
  padding:2em;
}
#public #sec_public .merit > li:last-child{
  margin-top:1em;
}
#public #sec_public .merit .box{
  display: flex;
  justify-content:space-between;
  align-items:stretch;
}
#public #sec_public .merit .box li{
  width: 49.5%;
  background: #fff;
}
#public #sec_public .merit .ttl_box{
    margin-bottom: 1em;
    text-align: center;
}
#public #sec_public .merit .box li .ttl{
  color: #ffffff;
  font-weight: 400;
  font-size: 1.2em;
  display: flex;
  justify-content: flex-start;
  align-items: baseline;
  flex-wrap: wrap;
  line-height:1.3;
  background: #16499a;
  padding: 0.7em;
}
#public #sec_public .merit .box li .ttl p:first-child{
  font-size: 0.8em;
}
#public #sec_public .merit .box li .ttl p:last-child{
  width:100%;
}
#public #sec_public .merit .box li .ttl span{
  font-size:1.2em
}
#public #sec_public .merit .box li .txt{
  font-weight: 400;
  background: #fff;
  padding: 1.2em;
}
#public #sec_support .sec_inner{
  margin-bottom: 5em;
}
#public #sec_support .sec_inner:last-child{
  margin-bottom:0;
}
#public .read{
  font-weight:400;
  margin-top: 1em;
  text-align: center;
}
#public #sec_support .box_clm{
  margin-bottom:4em;
}
#public #sec_support ul.flow_list{
  margin-bottom:2em;
}
#public #sec_support .last-txt{
  font-weight:400;
}
#public #sec_documents{
  background: #F8F8F8;
}
#public #sec_documents .read{
  font-weight:400;
}
#public #sec_documents .box_wrap{
  width: 92%;
  margin: auto;
  max-width: 1200px;
}
#public #sec_documents .box_wrap .box{
  background: #fff;
  padding: 1.5em;
}
#public #sec_documents .box_wrap .box:first-child{
  margin-bottom:2em;
}
#public #sec_documents .box_wrap .box .txt_area .inner .ttl{
  margin-bottom: 1.1em;
  font-size: 1.2em;
  color: #fff;
  background: #16499a;
  font-weight: 400;
  padding: 0.5em;
  display: flex;
}
#public #sec_documents .box_wrap .box .txt_area .inner .ttl p:last-child{
  max-width:59%; 
}
#public #sec_documents .box_wrap .box .txt_area .inner .txt{
  font-weight: 400;
}
#public #sec_documents .box_wrap .box .txt_area .inner .txt p{
  margin-bottom:1em;
}
#public #sec_documents .box_wrap .box .txt_area .inner span{
  font-size:0.9em;
}
#public #sec_agency .check{
  margin-bottom:3em;
}
#public #sec_agency .annotation{
  font-weight:400;
  text-align:center;
  margin-top:1em;
}
#public #sec_agency .box_clm {
    margin-bottom: 5em;
}
#public #sec_agency .support{
  text-align: center;
}
#public #sec_agency .support .ttl_area {
    margin-bottom: 1em;
}
      
/*--------------------------------------------
  社会福祉法人 social
--------------------------------------------*/
#social #sec_social .read{
  font-weight: 400;
  text-align: center;
}
#social #sec_social .box{
  margin-bottom: 5em;
 }
#social #sec_social .box > li{
  display: flex;
  justify-content: flex-start;
  align-items: stretch;
}
#social #sec_social .box > li:nth-child(even){
  flex-direction:row-reverse;
}

#social #sec_social .box li .img_area{
  width: 50%;
}
#social #sec_social .box li .txt_area{
  width: 50%;
  max-width: 600px;
  padding: 5em 2em;
}
#social #sec_social .box li:nth-child(odd) .txt_area{
  padding-right:0;
}
#social #sec_social .box li:nth-child(even) .txt_area{
  padding-left:0;
}
#social #sec_social .box li .ttl{
  font-size: 1.3em;
  line-height: 1.3;
  margin-bottom: 0.7em;
}
#social #sec_social .box li .txt{
  font-weight: 400;
  font-size: 0.95em;
  margin-bottom: 2em;
}
#social #sec_social .box li .txt:last-child{
  margin-bottom:0;
}
#social #sec_social .box li .num_list{
  counter-reset: number 0;
  margin-bottom: 1em;
}
#social #sec_social .box li .num_list li{
  position:relative;  
  padding-left:1.3em;
}
#social #sec_social .box li .num_list li:before{
  counter-increment: number 1;
  content: counter(number) ". ";
  font-size:1.2em;
  font-weight:600;
  position:absolute;
  left:0;
  top:-0.1em;
}
#social #sec_social .box li .txt p{
  margin-bottom: 1em;
}
#social #sec_social .box li .txt p:last-child{
  margin-bottom:0;
}
#social #sec_social .box li .txt .in_list{
  margin-bottom: 1em;
}
#social #sec_social .box li .txt .in_list li{
  position:relative;
  padding-left:0.8em;
  margin-bottom: 0.5em;
  line-height: 1.4;
}
#social #sec_social .box li .txt .in_list li:last-child{
  margin-bottom:0;
}
#social #sec_social .box li .txt .in_list li:before{
  content:"";
  background:#00a970;
  display:block;
  width:0.4em;
  height:0.4em;
  position:absolute;
  left:0;
  top: 0.5em;
  border-radius:50%;
}
#social #sec_social .check{
  margin-bottom: 3em;
}
#social #sec_social .box_clm{
  margin-bottom: 5em;
}
#social #sec_social .support .ttl_area{
  margin-bottom:1em;
}

#social #sec_social .annotation {
    font-weight: 400;
    text-align: left;
    margin-top: 1em;
}

/*--------------------------------------------
  事務所案内 about
--------------------------------------------*/
#about section:nth-child(odd){
  background:#F9F9F9;
}
#about #sec_greeting .box{
  display: flex;
  justify-content: space-between;
  align-items: center;
}
#about #sec_greeting .box .img_area{
  width: 35%;
  position: relative;
}
#about #sec_greeting .box .img_area:after{
  content:"";
  background: #BECFDA;
  width:100%;
  height:100%;
  display:block;
  position:absolute;
  left: -2em;
  top: 2em;
}
#about #sec_greeting .box .img_area img{
  max-width: 100%;
  position:relative;
  z-index:5;
}
#about #sec_greeting .box .txt_area{
  width: 55%;
  font-weight: 500;
}
#about #sec_greeting .box .txt_area > p{
  margin-bottom:1em;
  line-height: 1.9;
}
#about #sec_greeting .box .txt_area p:last-child{
  margin-bottom:0;
}
#about #sec_greeting .box .txt_area .in_box{
  background: #f9f9f9;
  padding: 1.2em;
  margin-top: 2em;
}
#about #sec_greeting .box .txt_area .in_box .ttl{
  margin-bottom:0.5em;
  font-size: 1.3em;
  color: #00A970;
}
#about #sec_greeting .box .txt_area .in_box p{
  font-weight:400;
  margin-bottom:0.3em;
}
#about #sec_outline .outline{
  text-align: left;
  font-weight: 500;
  width: 85%;
  margin: auto;
  font-size: 1.75rem;
}
#about #sec_outline .outline tr{
  display:flex;
  justify-content:space-between;
  align-items:stretch;
} 
#about #sec_outline .outline th{
  font-weight: 500;
  border-bottom: 1px solid #000;
  width: 25%;
}
#about #sec_outline .outline td{
  border-bottom: 1px solid #ddd;
  width: 70%;
}
#about #sec_outline .outline th,
#about #sec_outline .outline td{
  display:block;
  padding:1.5em 0;
}
#about #sec_outline .outline tr:first-child th{
  border-top: 1px solid #000;
}
#about #sec_outline .outline tr:first-child td{
  border-top: 1px solid #ddd;
}
#about #sec_outline .outline td ul li{
  position:relative;
  padding:0.3em 1em 0.3em 1.2em;
}
#about #sec_outline .outline td ul li:before{
  content:"";
  background:#00A970;
  width:0.8em;
  height:0.8em;
  display:block;
  position:absolute;
  top:0.8em;
  left:0;
  border-radius:50%;
}

#about .check{
  text-align:center;
}
#about .check ul.trbl {
    background: #fff;
    padding: 2.8em 3.5em;
    text-align: left;
}
#about .check ul.trbl li{
  padding-left:0;
  border-bottom: 1px solid #ddd;
  padding-bottom: 1.5em;
}
#about  .check ul.trbl li:last-child {
    margin-bottom: 1.77em;
}
#about .check ul.trbl li:before,
#about .check ul.trbl li:after{
  display:none;
}
#about .check ul.trbl.row2 li .ttl{
  font-size: 2.1rem;
  margin-bottom: 0.6em;
  position:relative;
  padding-left: 1.1em;
}
#about .check ul.trbl.row2 li .ttl:before {
  content: "";
  background: #00A970;
  width: 0.8em;
  height: 0.8em;
  display: block;
  position: absolute;
  top: 0.1em;
  left: 0;
  border-radius: 50%;
}
#about .check ul.trbl.row2 li .txt{
  font-weight: 400;
  line-height: 1.5;
  font-size: 1.6rem;
}
#about #sec_support .sec_inner .txt{
  text-align:center;
  margin-bottom:1.5em;
}
#about #sec_staff .staff{
  display: flex;
  flex-wrap: wrap;
  margin-bottom: 5em;
}
#about #sec_staff .staff:last-child{
  margin-bottom:0;
}
#about #sec_staff .staff li{
  width: 21%;
  margin-right: 5%;
  margin-top:5%;
  position:relative;
  list-style: none;
}
#about #sec_staff .staff li a{
  display:block;
  position:relative;
  
}
#about #sec_staff .staff li:before{
  content:"";
  background:#BECFDA;
  width:100%;
  height:100%;
  display:block;
  position:absolute;
  top:0.5em;
  left:0.5em;
}

@media screen and (min-width : 992px ) {
#about #sec_staff .staff li:nth-child(4n){
  margin-right:0;
}
#about #sec_staff .staff li:nth-child(-n+4){
  margin-top:0;
}
}
#about #sec_staff .staff li .img_area{
  position:relative;
  z-index:5;
  margin-bottom: 0.3em;
}
#about #sec_staff .staff li .img_area img{
  max-width:100%;
}
#about #sec_access .map{
  width:100%;
  position:relative;
  width:100%;
  height:0;
  padding-top: 45%;
  margin-bottom:3em;
}
#about #sec_access .map iframe{
  position:absolute;
  top:0;
  left:0;
  width:100%;
  height:100%;
}
@media screen and (min-width : 992px ) {
#about #sec_staff .staff li a:hover{
  opacity:0.6;
}
}
#about .info_area{
  font-weight:500;
  display:flex;
  justify-content:space-between;
  align-items:stretch;
  flex-wrap:wrap;
}
#about .info_area .ttl_04{
  margin-bottom:1em;
  width: 100%;
}
#about .info_area .train{
  width: 35%;
  border-right: 1px solid #ddd;
}
#about .info_area .car{
  display:flex;
  flex-wrap:wrap;
  justify-content:space-between;
  align-items:start;
  width: 60%;
}
#about .info_area .car .in_box{
 margin-right:1em; 
}
#about .info_area .ttl{
  font-weight:600;
  margin-bottom:0.5em;
  line-height:1;
  font-size: 2rem;
}
#about .info_area p{
  font-weight:400;
  margin-bottom:1em;
}
#about .info_area p:last-child{
  margin-bottom:0;
}
#about .info_area .area{
  width:100%;
  margin-top: 3em;
  padding-top: 3em;
  border-top: 1px solid #ddd;
}
#about .info_area dl{
  display:flex;
  flex-wrap:wrap;
  align-items:stretch;
}
#about .info_area dt,
#about .info_area dd{
  border-bottom:1px solid #ddd;
  padding:1.5em 0;
}
#about .info_area dt{
  width: 15%;
  width:25%;
}
#about .info_area dd{
  font-weight:400;
  width: 75%;
}

/*-----------詳細ページ----------------*/
#staff #sec_staff .sec_inner{
  display: flex;
  justify-content: space-between;
  margin-bottom: 3em;
}
#staff .img_area{
  width: 38%;
}
#staff .img_area img{
  max-width: 100%;
}
#staff .txt_area{
  width: 55%;
  font-weight: 500;
}
#staff .txt_area .name{
  font-size: 2.5em;
  line-height: 1;
  margin-bottom: 0.8em;
}
#staff .txt_area .profile{

}
#staff .txt_area .profile th,
#staff .txt_area .profile td{
  padding: 0.5em 0;
}
#staff .txt_area .profile th{
  width: 32%;
  text-align: left;
  vertical-align: top;
}
#staff .txt_area .profile th:before{
  content:"";
  background:#00a970;
  width:0.5em;
  height:0.5em;
  display:inline-block;
  vertical-align: 0.1em;
  margin-right: 0.2em;
}
#staff .txt_area .profile td{
  width: 64%;
  font-weight:400;
}


/*--------------------------------------------
  会社設立要件の決め方 decide
--------------------------------------------*/
#decide .faq_box{
  background: #f5f4f4;
  padding: 7rem 0 7rem;
}
#decide ul.faq{
  max-width: 1200px;
  margin: auto;
  width: 92%;
}
#decide ul.faq > li{
  margin-bottom: 3em;
}
#decide ul.faq li .ttl{
  background: #16499A;
  color: #fff;
  border-radius: 5px;
  display: inline-block;
  padding: 1em 1.3em;
  font-weight: 500;
  font-size: 1.8rem;
  position:relative;
  margin-bottom: 0em;
  margin-left: 0em;
  z-index: 3;
}
#decide ul.faq li .ttl:before{
  content:"";
  border-top: 0.5em solid transparent;
  border-right: 1em solid #16499a;
  border-bottom: 0.5em solid transparent;
  display:block;
  position:absolute;
  top:50%;
  left:-1em;
  transform:translateY(-50%);
}
#decide ul.faq li .txt{
  background: #ffffff;
  padding: 3em 2em 2em;
  width: 98%;
  margin-left: auto;
  font-weight: 400;
  /* border-radius: 5px; */
  margin-top: -2em;
  position:relative;
}
#decide ul.faq li .txt:before{
  content:"";
  border-top: 1em solid transparent;
  border-bottom: 1em solid transparent;
  border-left: 1em solid #ffffff;
  display:block;
  position:absolute;
  top:50%;
  right:-1em;
  transform:translateY(-50%);
}
#decide ul.faq li .txt p{
  margin-bottom:1em;
}
#decide ul.faq li .txt p:last-child{
  margin-bottom:0;
}


/*--------------------------------------------
  よくある質問 faq
--------------------------------------------*/
#faq #main-cts section{
  padding-bottom:0;
}
#faq #main-cts section:last-child{
  padding-bottom:9rem;
}
#faq ul#tab_02 li a{
  padding: 1.3em 1em;
  height: 100%;
  line-height: 1.4;
  display: flex;
  justify-content: center;
  align-items: center;
}
#faq ul#tab_02 li{
  width: 20%;
  margin-right: 0.5em;
}
#faq ul#tab_02 li a:after {
    right: 0.5em;
}
#faq dl.faq_list{
  background: #DEEFF9;
  padding: 2em;
  font-size: 2.3rem;
}
#faq dl.faq_list dt.open_btn{
  font-weight: 500;
  display: flex;
  justify-content: flex-start;
  align-items: center;
  line-height: 1.3;
  position: relative;
  transition-duration:0.3s;
  cursor:pointer;
  background: #fff;
  padding: 1.2em 3.2em 1.2em 1.2em;
  margin-top: 1.6em;
}
#faq dl.faq_list dt.open_btn:first-child{
  margin-top:0;
}
@media screen and (min-width : 992px ) {
  #faq dl.faq_list dt.open_btn:hover{
    opacity:0.6;   
  }
}
#faq dl.faq_list dt.open_btn .circle{
  position:relative;
  background:#00a970;
  width: 2.2em;
  padding-top: 2.2em;
  border-radius:50%;
  margin-right: 0.5em;
}
#faq dl.faq_list dt.open_btn p{
  width: 90%;
}
#faq dl.faq_list dt.open_btn .circle:before{
  content:"Q";
  font-family: 'Oswald', sans-serif;
  color:#fff;
  position:absolute;
  font-size: 1.3em;
  left: 50%;
  top: 50%;
  transform: translate(-50% , -50%);
}
#faq .icon_mark {
  position: absolute;
  width: 5rem;
  height: 5rem;
  right: 1em;
  top: 50%;
  transform: translateY(-50%);
}

#faq .icon_mark:before,
#faq .icon_mark:after {
  position: absolute;
  top: 50%;
  left: 50%;
  content: '';
  display: inline-block;
  background:#16499a;
  transform: translate(-50% , -50%);
}
#faq .icon_mark:before{
  width:1em;
  height:3px;
}
#faq .icon_mark:after {
  width:3px;
  height:1em;
  transform:  translate(-50% , -50%) rotate(0deg);
  transition-duration:0.3s;
}
#faq .open .icon_mark:after{
  opacity:0;
}
#faq dl.faq_list dd.close_box{
  background: #fff;
  padding: 0em 2em 2em;
  font-size: 0.7em;
  font-weight: 500;
  position:relative;
  display: flex;
  justify-content: space-between;
  align-items: end;
}
#faq dl.faq_list dd.close_box .circle{
  position:relative;
  background:#16499a;
  width: 4rem;
  padding-top: 4rem;
  border-radius:50%;
  margin-right: 0.5em;
}
#faq dl.faq_list dd.close_box .circle:before{
  content:"A";
  font-family: 'Oswald', sans-serif;
  color:#fff;
  position:absolute;
  font-size: 1.3em;
  left: 50%;
  top: 50%;
  transform: translate(-50% , -50%);
}
#faq dl.faq_list dd:last-child{
  margin-bottom:0;
}
#faq dl.faq_list dd.close_box p{
  width: 94%;
}

/*--------------------------------------------
  コラム column
--------------------------------------------*/
#column #sec_column ul.column_list{
    flex-wrap: wrap;
}
#column #sec_column ul.column_list li{
   margin-top: 2%;
}
@media screen and (min-width : 767px ) {
  #column #sec_column ul.column_list li:nth-child(3n){
    margin-right: 0;
  }
  #column #sec_column ul.column_list li:nth-child(-n+3){
    margin-top: 0;
  }
}
#column #sec_column.single .sec_inner {
    border: 1px solid #ddd;
    border-top: 7px solid #00a970;
    padding: 5%;
}
#column .single .info_box{
  margin-bottom: 5rem;
  padding-bottom: 3rem;
  border-bottom: 1px solid #ddd;
}
#column .single .info_box .date_box{
  font-weight: 400;
  color: #a2a2a2;
  font-family: 'Oswald', sans-serif;
  line-height: 1;
  margin-bottom: 1em;
}
#column .single .info_box .post_ttl{
  font-size: 3.5rem;
  font-weight: 500;
  line-height: 1.3;
}


/*----------------------------------------
      新着情報@news
----------------------------------------*/
#news #sec_news ul.news_list li{
  font-weight: 400;
  border-bottom: 1px solid #E3E9E9;
}
#news #sec_news ul.news_list li:first-child{
  border-top: 1px solid #E3E9E9;
}
#news #sec_news ul.news_list li a{
  display: flex;
  padding: 2.1% 0;
  align-items: baseline;
}
@media screen and (min-width : 992px ) {
  #news #sec_news ul.news_list li a:hover{
    background:#f6fcff;
  }
}
#news #sec_news ul.news_list li a .date{
  width: 10%;
}
#news #sec_news ul.news_list li a .cate{
  background: #F3F3F3;
  font-size: 1.5rem;
  color: #16499a;
  font-weight: 500;
  line-height: 1;
  padding: 0.6rem 1rem;
  width: 12%;
  text-align: center;
  word-break: break-all;
}
#news #sec_news ul.news_list li a .ttl{
  width: 78%;
  padding-left: 2%;
}

@media screen and (min-width : 992px ) {

}


/*-------------------詳細---------------------*/
#news #sec_news.single{
  background:#F9F9F9;
}
#news #sec_news.single .info_box{
  margin-bottom: 2em;
}
#news #sec_news.single .post_ttl{
  font-weight: 500;
  font-size: 3rem;
  line-height: 1.3;
  margin-bottom: 0.5em;
}
#news #sec_news.single .date_box{
  font-weight: 400;
  color: #a2a2a2;
  font-family: 'Oswald', sans-serif;
  line-height: 1;
}
#news #sec_news.single .cate{
  background: #ffffff;
  font-size: 1.5rem;
  color: #16499a;
  font-weight: 500;
  line-height: 1;
  padding: 0.6em 1em;
  display: inline-block;
  text-align: center;
  margin-bottom: 1em;
}
.edit_box{
  margin-bottom: 2rem;
  background: #fff;
  padding: 4em;
}
.edit_box >*:first-child{
    margin-top:0;
}
.edit_box img{
    max-width:100%;
    height:auto;
}
.edit_box > p,
.edit_box > ul,
.edit_box > ol,
.edit_box > img{
    margin-bottom: 0.5em;
    font-weight: 400;
}
.edit_box h2,
.edit_box h3,
.edit_box h4{
    line-height:1.4;
}
.edit_box h2 {
    font-size: 2.5rem;
    font-weight: 500;
    margin-bottom: 2.5rem;
    margin-top: 5rem;
    position:relative;
    padding-left:3%;
}
.edit_box h2:before {
    content: "";
    position: absolute;
    top: 0;
    bottom: 0;
    left: 0;
    width: .375rem;
    background-color: #16499a;
    border-radius: 99rem;
}
.edit_box h2:first-child{
  margin-top:0;
}
.edit_box h3 {
    font-size: 2.4rem;
    font-weight: 500;
    margin-top:6rem;
    margin-bottom:0.5em;
    color: #16499a;
}
.edit_box h4 {
    font-size: 2rem;
    font-weight: 500;
    margin-top:4rem;
    margin-bottom:0.5em;
}
.edit_box ul{
    background:#F6F6F6;
    display:inline-block;
    max-width:100%;
    padding:4%;
}
.edit_box ul li{
    position:relative;
    padding-left:1em;
    line-height:1.4
}
.edit_box ul li:nth-child(n+2){
    margin-top:.8em;
}
.edit_box ul li:before{
    position:absolute;
    content:"";
    left:0;
    top:.2em;
    width:1em;
    height:1em;
    border-radius:50%;
    background: #00a970;
    transform:scale(.5);
}
.edit_box ol{
    background:#F6F6F6;
    display:inline-block;
    max-width:100%;
    padding:4%;
    counter-reset:num 0;
}
.edit_box ol li{
    counter-increment:num 1;
    position:relative;
    padding-left:1em;
    line-height:1.4
}
.edit_box ol li:nth-child(n+2){
    margin-top:.8em;
}
.edit_box ol li:before{
    position:absolute;
    content:counter(num);
    left:0;
    top:0;
    width:1em;
    height:1em;
    color: #16499a;
}
#news #sec_news.single .btn_01{
  margin:auto;
}

/*----------------------------------------
      プライバシーポリシー@privacy
----------------------------------------*/
#privacy #sec_greeting .read{
  font-weight: 400;
  text-align: center;
  margin-bottom: 3em;
  font-size: 1.75rem;
}
#privacy #sec_greeting .ttl_03{
  margin-bottom: 1em;
}
#privacy #sec_greeting .alp{
  counter-reset: alp 0;
  font-weight: 500;
  width: 92%;
  margin: 0 auto 2em;
  font-size: 1.75rem;
}
#privacy #sec_greeting .alp li{
  padding: 0.5em 0;
  position:relative;
  padding-left:1.4em;
}
#privacy #sec_greeting .alp li:before{
  counter-increment:alp 1;
  content:counter(alp,lower-alpha ) ")";
  display:block;
  position:absolute;
  left:0;
  top:0.5em;
}
#privacy #sec_greeting .circle{
  font-weight: 500;
  width: 92%;
  margin: 0 auto 2em;
  counter-reset:number 0;
  font-size: 1.75rem;
}
#privacy #sec_greeting .circle li{
  padding:1em 1em 1em 2.5em;
  position:relative;
}
#privacy #sec_greeting .circle li:nth-child(odd){
  background: #F8F8F8;
}
#privacy #sec_greeting .circle li:before{
  content:"";
  background:#00A970;
  width:0.5em;
  height:0.5em;
  display:block;
  border-radius:50%;
  position:absolute;
  left:1.2em;
  top:1.5em;
}

/*----------------------------------------
      サイトマップ@sitemap
----------------------------------------*/
#sitemap #sec_sitemap .sec_inner{
  display: flex;
  justify-content: space-between;
  align-items: stretch;
}
#sitemap #sec_sitemap .map{
  font-weight: 500;
  width:33%;
}
#sitemap #sec_sitemap .map li{
  line-height: 1;
}
#sitemap #sec_sitemap .map > li{
}
#sitemap #sec_sitemap .map > li:before{
  content:"";
  background:#00a970;
  width:0.5em;
  height:0.5em;
  display:inline-block;
  vertical-align: 0.1em;
  margin-right: 0.3em;
}
#sitemap #sec_sitemap .map > li >a{
  display: inline-block;
  padding: 1.2em 0 1em;
}
#sitemap #sec_sitemap .map > li .in_list{
  padding-left: 1em;
  margin-bottom: 1em;
}

#sitemap #sec_sitemap .map > li .in_list li{
  position:relative;
  padding:0.5em 0 0.5em 1em;
}
#sitemap #sec_sitemap .map > li .in_list li:before{
  content:"";
  background:#000;
  height:1px;
  width:0.8em;
  display:inline-block;
  position:absolute;
  left:0;
  top:50%;
  transform:translateY(-50%);
}
#sitemap #sec_sitemap .map > li .in_list li a{

}
@media screen and (min-width : 992px ) {
  #sitemap #sec_sitemap .map li a:hover{
    opacity:0.6;    
  }
}


/*----------------------------------------
      お問い合わせ　@contact
----------------------------------------*/
#contact #mainimage{

}
input, select,textarea{
  line-height: 1.6;
  border: 1px solid #8a8a8a;
  padding: 0.2rem 1rem;
  vertical-align: middle;
  width: 100%;
  font-size: 1.6rem;
  font-family: 'Noto Sans JP', sans-serif;
  width: 100%;
}
input[type="checkbox"], input[type="radio"]{
  width:auto;
  margin: 0 0.5em 0 0;
}
.short{
  width: 40%;
}
.short02{
  width: 20%;
}
.middle{
  width: 60%;
}
.long{
  width: 100%;
}
.error{
     color: #b93c3c;
    font-size: 1.6rem;
    display: block; 
}

#sec_form .lead{
  font-size:1.6rem;
  margin:0 auto 5rem;
}
#sec_form table{
  margin-bottom:3rem;
  table-layout: fixed;
}
#sec_form td textarea {
  resize: none;
  height: 20rem;
}
#sec_form th{
  text-align: left;
  width: 25%;
  border-bottom: 1px solid #000000;
}
#sec_form td{
  width: 75%;
  border-bottom: 1px solid #ddd;
  padding-left: 17%;
}
#sec_form tr{
  display:flex;
  justify-content:space-between;
  align-items:stretch;
  font-weight: 500;
}
#sec_form th,
#sec_form td{
  padding: 2em 1em;
  vertical-align: top;
  font-size: 1.8rem;
  display: block;
}
#sec_form tr:first-child th{
  border-top:1px solid #000;
}
#sec_form tr:first-child td{
  border-top:1px solid #ddd;
}
#sec_form th{
  width:30%;
}
#sec_form tr td{
  width:65%;
}
#sec_form td .radio_area li{
  display:flex;
  align-items:center;
  margin-bottom: 0.8em;
}
#sec_form tr:first-child td .radio_area li:last-child{
  margin-bottom:0;
}
#sec_form tr:first-child td label{
  display: block;
}
#sec_form tr:last-child td label{
  display: block;
}
#sec_form td span{
  font-size:1.7rem;
}
#sec_form tr:first-child td span{
  margin-right:1em;
}
#sec_form .address li{
  display:flex;
  justify-content:flex-start;
  align-items:stretch;
  padding-bottom:1em;
}
#sec_form .address li span{
  margin-right:1em;
  width: 23%;
}
#sec_form .address li span.text{
  width: 72%;
}
#sec_form .address li:last-child{
  padding-bottom:0;
}

#sec_form th .must-fill{
  color: #E35252;
  font-size: 1.3rem;
  margin-left:2%;
  font-weight: 400;
}
#sec_form th .must-fill:before{
  content:"[";
}
#sec_form th .must-fill:after{
  content:"]";
}
#sec_form .submit_area{
  max-width: 32.5rem;
  margin: auto;
}
#sec_form ol.address li .ttl{
  margin-right:1.5%;
}
#sec_form ol.address li{
  margin-top:2%;
}
#sec_form ol.address li:first-child{
  margin-top:0;
}
#sec_form .submit_area .btn_submit,
#sec_form .submit_area .back {
  width: 100%;
  display: block;
  background: #16499a;
  font-size: 1.8rem;
  font-weight: 300;
  text-align: center;
  padding: 1.8rem;
  line-height: 1;
  border: 3px solid #16499a;
  color: #fff;
  transition-duration: 0.3s;
  font-family: 'Noto Serif JP', serif;
}
#sec_form .submit_area .btn_submit{
  margin-bottom: 1rem;
}
#sec_form .submit_area .back {
  background: #737373;
  border: 1px solid #737373;
}
#sec_form .btn_submit:disabled {
  opacity: 0.6;
  pointer-events: none;
}
#thanks .txt_area{
text-align: center;
    font-weight: 400;
    margin-bottom: 2em;
}

/*-----------------------------------------------------
    ブログなどのページャー（Wordpress）
------------------------------------------------------*/
  /* ナビゲーション全体のデザイン */
.wp-pagenavi {
  text-align: center;
  margin-top:3rem;
}
/* ボタン<a>タグのデザイン */
.wp-pagenavi a, .wp-pagenavi span {
  display: inline-block;
  line-height: 34px;
  padding: 0 10px!important;
  text-align: center;
  font-weight: bold;
  border: solid 1px #a0aab7;
  background: #eff4fb;
  color: #16499a;
  vertical-align: middle;
  margin-top:6rem;
}
.wp-pagenavi *:nth-child(n+2) {
  margin-left: -1px;
}
/* ボタン<a>タグのホバー時のデザイン */
@media screen and (min-width : 992px ) {
.wp-pagenavi a:hover {
  background: #0a479d;
  border-color: #0a479d;
  color: #fff;
}
}
/* 表示中のページ番号のデザイン */
.wp-pagenavi .current {
  background: #16499a;
  border-color: #16499a;
  color: #fff;
}
/* 矢印（ < とか > ）のデザイン */
.wp-pagenavi .nextpostslink, .wp-pagenavi .previouspostslink {
}

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

  デスクトップ @ 1200px～

======================================================*/
/* @ 1200px～のみ*/
@media (min-width: 1200px){

}


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

  ノートPC @ 992～1199px

======================================================*/
/* @ 1199px～ */
@media screen and (max-width : 1199px){

#top #mainimage {
    background: url(../Image/top/mv_img.jpg) 20% 0% no-repeat;
    background-size: cover;
}
#top #mainimage .mv_ttl {
    font-size: 4rem;
    padding: 2rem 0rem 2rem 6rem;
}
#top #sec_concept ul.for_wrap li a{
    font-size: 1.8rem;
}
#top #sec_concept ul.for_wrap li a .txt_area{
    padding: 3% 2%;
}
#top #sec_service .txt_area .ttl {
    font-size: 2.1rem;
}
#top #sec_service .service_list li a .txt_area .ttl {
    font-size: 2.1rem;
}
#top #sec_service .txt_area p {
    font-size: 1.4rem;
}
#top #sec_service .box .txt_area {
    width: 60%;
}
#top #sec_column ul.column_list li a .txt_area {
    font-size: 1.7rem;
}
#top ul#sub_menu li a .txt_area .ttl {
    font-size: 2rem;
}

#top #sec_news .magazine .ma_ttl{
    display: block;
    width: 100%;
}
#top #sec_news .magazine .ma_ttl span{
    margin-top: 0.5em;
}

/*--------------------------------------------
  下層MV
--------------------------------------------*/
.ttl_03 {
    font-size: 2.5rem;
    padding: 3rem 0;
}
.ttl_04 {
    font-size: 1.9rem;
}
.ttl_04:before {
    top: 0rem;
}

/*--------------------------------------------
  サービス service
--------------------------------------------*/
#flow #sec_flow .box .img_area {
    width: 50%;
}
#flow #sec_flow .box .txt_area {
    width: 50%;
}
#flow #sec_flow .box .txt_area .ttl_wrap {
    padding: 2rem;
}
#flow #sec_flow .box .txt_area p {
    padding-left: 3rem;
}
#flow #sec_flow .list_wrap {
    padding: 4.4rem 7rem 9rem 8rem;
}
ul.flow_list li.column_2 .img_area {
    width: 40%;
}
ul.flow_list li.column_2 .txt_area {
    width: 50%;
}
ul.flow_list li.column_2 .txt_area ul.check_list li {
    margin-right: 0rem;
}
ul.flow_list li ul.check_list {
    width: 100%;
}
ul.flow_list li ul.check_list li {
    font-size: 1.7rem;
}

.clm2 .ttl_wrap {
    padding: 2.5em 2em 2.5em 2em;
}
.clm2 .txt_area p {
    padding-left: 2em;
}
.item .check ul.trbl {
    padding: 2.8em;
}
.clm2 .txt_area {
    padding-right: 4%;
}
.clm_wrap .clm2:nth-child(even) .txt_area p {
    width: 92%;
}
.check {
    width: 92%;
}
.flex_box{
      padding: 2.8em 1.8em;
}
/*--------------------------------------------
  記帳代行 acting
--------------------------------------------*/
#acting #sec_case ul.case li .txt_area .inner {
    font-size: 2.2rem;
    font-size: 2rem;
}
#acting #sec_case ul.case li .txt_area ul.info li span{
    font-size: 0.5em;
}

/*--------------------------------------------
  相続税の申告 inheritance
--------------------------------------------*/

#inheritance ul.fee_box li .ttl p:after{
  display:none;
}
#inheritance .fml_wrap ul.formula li {
  font-size: 2rem;
  padding: 2.5em 1em;
}
#sec_faq .faq_list li a {
    font-size: 1.6rem;
}
/*--------------------------------------------
  会社を設立したい方 founding
--------------------------------------------*/
#founding .flow > p {
    font-size: 1.8rem;
}
/*--------------------------------------------
  税務顧問サービス tax-advisor
--------------------------------------------*/
#tax-advisor #sec_merit .box li .ttl:before{
    font-size: 1.8em;
}
#tax-advisor #sec_merit .box li .ttl {
    font-size: 2.3rem;
}
#tax-advisor #sec_merit .box li .txt {
    padding-left: 2.7em;
}
#tax-advisor .option .op_list li a{
  font-size:1.4rem
}

/*--------------------------------------------
  事務所案内 about
--------------------------------------------*/
#about #sec_outline .outline{
  width: 100%;
}
#about .info_area .ttl {
    font-size: 1.7rem;
}
#about .info_area p {
    font-size: 1.5rem;
}
#about .info_area dd {
    font-size: 1.5rem;
}
/*--------------------------------------------
  社会福祉法人 social
--------------------------------------------*/
#social #sec_social .box li .txt,
#social #sec_social .box li .ttl {
    width: 92%;
}
#social #sec_social .box li:nth-child(even) .txt,
#social #sec_social .box li:nth-child(even) .ttl {
    margin-left: auto;
}
/*--------------------------------------------
  よくある質問 faq
--------------------------------------------*/
#faq ul#tab_02 li a {
    font-size: 1.3rem;
}


}
@media screen and (max-width : 1240px){
  /*--------------------------------------------
    新着情報 news
  --------------------------------------------*/
  #breadcrumb {
      width: 92%;
      margin: auto;
  }
}

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