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

タブレット @ 768～991px

======================================================*/
/* @ 991px～ */
@media screen and (max-width : 991px) {#top #mainimage .mv_ttl {
    font-size: 4rem;
    padding: 2rem 0rem 2rem 6rem;
    background: rgba(255,255,255,0.6);
}
.under section {
    padding: 8rem 0;
}
html{
    font-size:1.3vw; 
}
section {
    padding: 8rem 0;
}
section .sec_inner{
    max-width: 92%;
}
#contents{
    padding-top: 7%;
}
.ttl_wrap .ttl_01 {
    font-size: 5rem;
}
.ttl_wrap p {
    font-size: 1.4rem;
    margin-top: 2.4rem;
}
.btn_01 a {
    font-size: 1.5rem;
}

ul#tab {
    max-width: 157rem;
}
ul#tab li {
    max-width: 31.7%;
}
#breadcrumb {
    padding: 1.7rem 0;
    line-height: 1;
    text-align: left;
    width: 92%;
    margin: auto;
}
/*----------------------------------------
    　TOP
----------------------------------------*/
#top #mainimage {
    background: url(../Image/top/mv_img.jpg) 82% 0 no-repeat;
    background-position: 50%;
    background-size: cover;
    padding: 32rem 0 0rem 0;
}
#top #mainimage .mv_ttl {
    padding: 2rem 0rem 2rem 6rem;
    background: rgba(255,255,255,0.6);
}
#top #mainimage .mv_ttl .l_txt {
    margin-bottom: 1.4rem;
}
#top #sec_concept ul.for_wrap li {
    font-size: 1.4rem;
}
#top #sec_service .service_list li .txt_area {
    padding: 6.5%;
}
#top #sec_service .service_list li .txt_area .ttl {
    font-size: 1.8rem;
}
#top #sec_service .txt_area ul.detial_list li {
    font-size: 1.3rem;
}
#top #sec_service .txt_area ul.detial_list li:before {
    top: 18%;
}
#top #sec_service .service_list li a p.arrow {
    width: 4rem;
    height: 4rem;
}
#top #sec_column ul.column_list li a .txt_area {
    font-size: 1.5rem;
}
#top #sec_news .sec_inner{
    display: block;
}
#top #sec_news .news_box{
    width: 100%;
    margin-bottom: 4em;
}
#top #sec_news ul.news_list li a .date {
    font-size: 1.3rem;
}
#top #sec_news ul.news_list li a .cate {
    font-size: 1.2rem;
}
#top #sec_news ul.news_list li a .ttl {
    font-size: 1.3rem;
}
#top #sec_news .magazine{
    width: 100%;
}
#top #sec_news .magazine .ma_ttl{
    display: inline-block;
}
#top #sec_news .magazine .ma_ttl span{
    display: inline-block;
}
#top #sec_news .magazine ul {
    display: flex;
    justify-content: space-between;
    align-items: stretch;
}
#top #sec_news .magazine ul li {
    margin-bottom: 0em;
}
#top #sec_news .magazine ul li {
    margin-bottom: 0em;
    width: 46%;
    max-width: 100%;
}
#top ul#sub_menu {
    margin: 0 auto 14rem;
}
#top ul#sub_menu li a .txt_area .ttl {
    font-size: 1.4rem;
    margin-bottom: 0.5rem;
}
#top ul#sub_menu li a .txt_area {
    bottom: -56%;
}

/*----------------------------------------
    　下層共通
----------------------------------------*/
.under #mainimage {
    padding: 14rem 0;
}
.under #mainimage .mv_ttl {
    font-size: 3rem;
    padding: 4.5% 5.1%;
}
.under #mainimage .mv_ttl .en {
    margin-bottom: 0.5rem;
}

.ttl_wrap .ttl_02 {
    font-size: 2.5rem;
}
.ttl_04 {
    line-height: 1.3;
    padding-left: 2rem;
}
.ttl_04:before {
    width: 17px;
    height: 17px;
    top: 0.5rem;
}
.ttl_05 {
    font-size: 2rem;
}

.edit_box {
    padding: 6%;
}
.edit_box h2{
    margin-bottom: 2rem;
    margin-top: 4rem; 
}
.edit_box h3 {
    margin-top: 4rem;
}
.clm2 {
    width: 92%;
    display: block;
}
.clm2 .img_area {
    max-width: 770px;
    width: 70%;
    margin: auto;
}
.clm_wrap .clm2:nth-child(even) .ttl_wrap .ttl_04 {
    width: 100%;
    margin-left: auto;
    margin-right: auto;
    padding-right: 0em;
}

/*--------------------------------------------
  サービス service
--------------------------------------------*/
#service .box .r_box {
    font-size: 1.5rem;
}
#service .box .ttl {
    font-size: 2rem;
}

/*--------------------------------------------
  ご利用までの流れ flow
--------------------------------------------*/

#flow ul.flow_list li .ttl {
    font-size: 1.8rem;
}
/*--------------------------------------------
  税務調査 research
--------------------------------------------*/
#research #sec_flow .sec_inner {
    max-width: 89%;
}
#research #sec_reserch .read {
    text-align: left;
}
#research .clm2 .img_area {
    max-width: 100%;
}
#research .clm2 {
    width: 92%;
    margin-bottom: 0;
}
#research .clm2 .txt_area {
    padding-right: 0;
    max-width: 100%;
}
#research .clm2 .txt_area p {
    max-width: 100%;
}

/*--------------------------------------------
  会社を設立したい方 founding
--------------------------------------------*/
#founding .fee .tbl_wrap th, 
#founding .fee .tbl_wrap td {
    font-size: 1.4rem;
}
#founding .fee .tbl_wrap td.red{
    font-size: 1em;
}
#founding .flow > p {
    font-size: 1.8rem;
}
/*--------------------------------------------
  会社設立要件の決め方 decide
--------------------------------------------*/
#decide ul.faq li .txt p {
    font-size: 1.5rem;
}
/*----------------------------------------
      サービス
----------------------------------------*/

#flow #sec_flow .box {
    align-items: center;
}
#flow #sec_flow .list_wrap {
    padding: 4% 5% 4% 6%;
}
ul.flow_list > li{
    display: block;
    padding: 7%;
}
ul.flow_list > li.column_2{
    padding: 7%;
}
ul.flow_list li .circle {
    left: -4rem;
    width: 8rem;
    padding-top: 8rem;
}
ul.flow_list li .circle .num {
    font-size: 3rem;
}
ul.flow_list li .ttl,
ul.flow_list li.column_2 .ttl {
    font-size: 2rem;
    margin-bottom: 2rem;
}
ul.flow_list li ul.check_list li {
    font-size: 1.5rem;
}
ul.flow_list li.column_2 .txt_area {
    padding-right: 0;
}
ul.flow_list li.column_2 .txt_area p {
    font-size: 1.4rem;
}
ul.flow_list li ul.annotation {
    font-size: 1.2rem;
}
ul.flow_list .point_area {
    font-size: 1.4rem;
    padding: 2rem;
}
ul.flow_list li:nth-child(4) ul.check_list li:nth-child(1) {
    margin-bottom: 2.2rem;
}
.clm2 .ttl_wrap {
    padding: 1.5em 1em 1.5em 1em;
}
#flow #sec_flow .box .img_area {
    width: 100%;
}
#flow #sec_flow .box .txt_area {
    width: 100%;
}
ul#tab_02 li a {
    font-size: 1.4rem;
}

.clm2 .txt_area p {
    padding-left: 0;
    font-size: 1.5rem;
}
.clm_wrap .clm2:nth-child(even) .txt_area p {
    padding-right: 0;
    padding-left: 0;
}
.check {
    width: 92%;
}
.flex_box {
    padding: 1.8em;
}
.flex_box ul li {
    font-size: 1.4rem;
    line-height: 1.5;
    margin-bottom: 1.5em;
}
.flex_box ul li:before {
    top: 0.3em;
}
.flex_box ul li:after {
    top: 0.4em;
}
.box_clm {
    display: block;
}
.box_clm>.l_box {
    width: 70%;
    margin: auto;
    padding: 0;
}
.box_clm .r_box{
    width: 70%;
    margin: auto;
    padding: 2em 0 0;
}
.box_clm.r_img .r_box {
    width: 70%;
    margin: auto;
    padding: 2em 0 0;
}
.check ul.trbl {
    padding: 2.8em;
}
.check ul.trbl li {
    font-size: 1.6rem;
    line-height: 1.6;
}
.check ul.trbl li:before {
    top: 0.2em;
}
.check ul.trbl li:after {
    top: 0.3em;
}
table.n_tbl th, 
table.n_tbl td {
    font-size: 1.4rem;
}
ul#tab_03 li .ttl {
    font-size: 1.1em;
}
ul#tab_03 li .txt {
    font-size: 1.4rem;
    text-align: left;
}

/*--------------------------------------------
  相続・贈与 tax
--------------------------------------------*/
#tax #sec_inheritance .txt {
    font-size: 1.4rem;
}
#tax #sec_inheritance .txt .read p {
    font-size: 1.4rem;
}
#tax .measures ul.num_list li {
    font-size: 1.7rem;
    padding: 1em 1em 1em 3.2em;
}
#tax .founding .txt {
    font-size: 1.4rem;
    text-align: left;
}
#answer .faq_list {
    width: 31%;
}
#answer .faq_list li a {
    line-height: 1.4;
    font-size: 1.3rem;
}
#answer .faq_list li:before {
    font-size: 1.4rem;
}

#tax #sec_merit .box li .ttl {
    font-size: 2rem;
}
#tax #sec_merit .box li .txt{
    font-size: 1.6rem;
}
#tax .txt .read {
    font-size: 1.5rem;
}

/*--------------------------------------------
  経理業務改善支援 settlement
--------------------------------------------*/
ul.flow_list li .txt_area p {
    font-size: 1.4rem;
}

/*--------------------------------------------
  還付申告 return
--------------------------------------------*/
#return .flow {
    padding: 2em;
}

/*--------------------------------------------
  税理士変更 choose
--------------------------------------------*/
#choose #sec_choose .read {
    font-size: 2rem;
}
#choose #sec_choose .box_wrap .box {
    display: block;
}
#choose #sec_choose .box_wrap .box .img_area {
    width: 100%;
    margin-bottom: 2em;
}
#choose #sec_choose .box_wrap .box .txt_area {
    width: 92%;
    padding-top: 0;
    padding-bottom: 5em;
    margin: auto;
}
#choose #sec_choose .box_wrap .box:nth-child(odd) .txt_area {
    padding-right: 0;
}
#choose #sec_choose .box_wrap .box .txt_area .inner {
    max-width: 100%;
}
#choose #sec_choose .box_wrap .box:nth-child(odd) .txt_area .inner {
    padding-left: 0;
}
#choose #sec_choose .box_wrap .box:nth-child(even) .txt_area .inner {
    padding-right: 0;
}
#choose #sec_choose .box_wrap .box:nth-child(even) .txt_area {
    padding-left: 0;
}
#choose #sec_choose .box_wrap .box:last-child .txt_area{
    padding-bottom: 0;
}
#choose #sec_choose .box_wrap .box .txt_area .inner {
    font-size: 2rem;
}
#choose #sec_voice .v_list li .case {
    font-size: 2rem;
}
#choose #sec_voice .v_list li .voice span {
    font-size: 1.4rem;
    line-height: 1.3;
}
#choose #sec_voice .v_list li .voice p {
    width: 78.5%;
    font-size: 1.5rem;
}
#choose #sec_voice .v_list li .voice span:after {
    top: 0.1em;
    right: -2em;
    font-size: 1.6em;
}
#choose .service_list .box{
    width: 30%;
}
#choose .service_list .box {
    font-size: 1.8rem;
}
/*--------------------------------------------
  記帳代行 tax-advisor
--------------------------------------------*/
#tax-advisor .ttl_05 {
    width: 92%;
    margin:0 auto 1em;
    text-align: left;
}
#tax-advisor ul#tab_02 li {
    width: 49.5%;
    margin-bottom: 1%;
}
#tax-advisor .option .op_list{

}
@media  (min-width : 767px) and (max-width : 992px){
    #tax-advisor .option .op_list li{
      width: 32%;
      margin-top:2%;
    }
    #tax-advisor .option .op_list li:nth-child(-n+3){
      margin-top:0;
    }
}

#tax-advisor #sec_merit .box li .ttl {
    font-size: 2.2rem;
}

/*--------------------------------------------
  年末調整 adjustment 
--------------------------------------------*/

#adjustment .close{
    font-size:1.5rem;
}
/*--------------------------------------------
  相続税の申告 inheritance
--------------------------------------------*/
#inheritance .txt_wrap {
    font-size: 1em;
    text-align:left;
}
/*--------------------------------------------
  記帳代行 acting
--------------------------------------------*/
#acting #sec_acting .trouble ul.trbl {
    padding: 1.5em;
    justify-content: space-between;
}
#acting #sec_acting .trouble .solution {
    width: 100%;
    font-size: 1.5rem;
    text-align: left;
    line-height: 1.6;
}
#acting #sec_acting ul.service li dl.txt_area {
    width: 60%;
    font-size: 2.4rem;
    padding: 2.5em 1.5em;
    font-size: 2.2rem;
}
#acting #sec_case ul.case li .img_area {
    width: 85%;
    position: absolute;
    top: 0;
}
#acting #sec_acting ul.service li dl.txt_area dt {
    margin-bottom: 0.8em;
    line-height: 1.3;
}
#acting #sec_case ul.case li .txt_area .inner {
    padding: 1.5em;
}
#acting #sec_case ul.case li .txt_area {
    width: 92%;
    padding-top: 29rem;
}
#acting #sec_case ul.case li .badge {
    top: 10.5em;
}
#acting #sec_case ul.case li:nth-child(odd) .badge {
    right: -1em;
}
#acting #sec_case ul.case li:nth-child(even) .badge {
    left: -1em;
}

/*--------------------------------------------
  事務所案内 about
--------------------------------------------*/

#about #sec_greeting .box {
    display: block;
}
#about #sec_greeting .box .img_area {
    width: 40%;
    margin: 0 auto 3em;
}
#about #sec_greeting .box .img_area:after {
    left: -1em;
    top: 1em;
}
#about #sec_greeting .box .txt_area {
    width: 100%;
}
#about .check {
    width: 100%;
    padding: 3em 2em;
}
#about .check ul.trbl {
    padding: 2.8em 2.5em;
    display: block;
}
#about .check ul.trbl.row2 li {
    width: 100%;
}
#about .check ul.trbl.row2 li .ttl:before {
    top: 0.4em;
}
#about .check ul.trbl.row2 li .ttl {
    font-size: 1.9rem;
}
#about .check ul.trbl.row2 li .txt {
    font-size: 1.5rem;
}
#about .clm2 {
    width: 92%;
}
#about #sec_staff .staff li {
    width: 30%;
}
@media screen and (min-width : 768px ) {
    #about #sec_staff .staff li:nth-child(3n){
        margin-right: 0;
    }
    #about #sec_staff .staff li:nth-child(-n+3){
        margin-top: 0;
    }
}

#about .info_area .train{
  width: 50%;
  border-right: none;
}
#about .info_area .car{
  width: 50%;
}
#about .info_area .car .in_box {
    margin-right: 0em;
    margin-bottom: 1.5em;
}
#about .info_area .car .in_box:last-child{
    margin-bottom: 0;
}

/*--------スタッフ詳細----------*/
#staff .img_area {
    width: 40%;
}
#staff .txt_area {
    width: 55%;
}
#staff .txt_area .name {
    font-size: 1.8em;
    margin-bottom: 0.5em;
}
#staff .txt_area .profile th {
    font-size: 1.4rem;
}
#staff .txt_area .profile td {
    font-size: 1.4rem;
}

/*--------------------------------------------
  よくある質問 faq
--------------------------------------------*/
ul#tab_02{
    width: 92%;
    flex-wrap: wrap;
}
#faq ul#tab_02 li {
    width: 49%;
    margin-right: 0;
    margin-top: 0.5em;
}
#faq ul#tab_02 li:nth-child(-n+2){
    margin-top:0;
}
#faq dl.faq_list {
    font-size: 1.9rem;
}

/*--------------------------------------------
  コラム column
--------------------------------------------*/
#column #sec_column ul.column_list li a .txt_area .ttl{
    font-size: 1.6rem;
}
#column .single .info_box .post_ttl {
    font-size: 2.8rem;
}
#column .edit_box {
    padding: 0%;
}

/*--------------------------------------------
  公益法人 public
--------------------------------------------*/
#public .read {
    text-align: left;
    font-size: 1.5rem;
}
#public .read {
    text-align: left;
}
#public #sec_public .merit {
    display: block;
}
#public #sec_public .merit > li {
    width: 100%;
}
#public #sec_public .merit > li:first-child{
    margin-bottom:2em;
}
#public #sec_public .merit .box li .txt {
    padding: 1em;
    font-size: 1.3rem;
}
#public #sec_agency .box_clm {
    margin-bottom: 3em;
}
#public #sec_documents .box_wrap .box {
    padding: 1em;
}
#public #sec_documents .box_wrap .box .txt_area .inner .txt {
    font-size: 1.5rem;
}
#public #sec_documents .box_wrap .box .txt_area .inner .ttl {
    font-size: 1em;
}
#public #sec_documents .box_wrap .box .txt_area .inner .ttl p:last-child {
    max-width: initial;
}
#public #sec_documents .box_wrap .box:first-child {
    margin-bottom: 1em;
}
/*--------------------------------------------
  新着情報 news
--------------------------------------------*/
#news #sec_news ul.news_list li a .date {
    font-size: 1.3rem;
}
#news #sec_news ul.news_list li a .cate {
    font-size: 1.2rem;
}
#news #sec_news ul.news_list li a .ttl {
    font-size: 1.3rem;
}

#news #sec_news.single .info_box {
    margin-bottom: 1.3em;
}
#news #sec_news.single .post_ttl{
    font-size: 2rem;
}
#news #sec_news.single .date_box {
    font-size: 1.3rem;
}
#news #sec_news.single .cate{
    margin-bottom: 0.5em;
    font-size: 1.3rem;
    padding: 0.4em 0.5em;
}

/*----------------------------------------
      サイトマップ
----------------------------------------*/
#sitemap #sec_sitemap .map {
    font-size: 1.5rem;
}
/*----------------------------------------
      お問い合わせ
----------------------------------------*/
.middle {
    width: 100%;
}
#sec_form th, #sec_form td,
#sec_form td span {
    font-size: 1.5rem;
}
#sec_form .address li {
    display: block;
}
}
/*======================================================

スマホ(大) @ 576～767px

======================================================*/
/* @ 767px～ */
@media screen and (max-width : 767px ) {
html{
   font-size:1.8vw; 
}
section {
    padding: 7rem 0;
}
#contents {
    padding-top: 6rem;
}
.under .ttl_wrap {
    margin-bottom: 3.2rem;
}
.ttl_wrap .ttl_01 {
    font-size: 4rem;
}
.ttl_03 {
    font-size: 2rem;
    padding: 2rem 0;
}
.ttl_04 {
    font-size: 1.7rem;
    padding-left: 2rem;
}
.ttl_04:before {
    width: 13px;
    height: 13px;
    top: 0.3rem;
}
.ttl_05 {
    font-size: 1.8rem;
}
.btn_01 {
    margin: auto;
}
.btn_01 a {
    font-size: 1.4rem;
    padding: 2rem 1rem;
}


/*----------------------------------------
    　トップ
----------------------------------------*/
#top #mainimage {
    padding: 20rem 0 0rem 0;
}
#top #mainimage .mv_ttl {
    padding: 1rem 2rem 1rem 2rem;
    border-left: 2rem solid #16499A;
}
#top #mainimage .mv_ttl {
    font-size: 2.5rem;
}
#top #mainimage .mv_ttl .m_txt {
    margin-bottom: 1rem;
}
#top #mainimage .mv_ttl .l_txt {
    margin-bottom: 0.5rem;
}
#top #sec_concept ul.for_wrap li a .txt_area{
    font-size: 1.7rem;
}
#top #sec_concept ul.for_wrap {
    display: block;
}
#top #sec_concept ul.for_wrap li {
    width: 100%;
    margin-bottom: 3%;
}
#top #sec_concept ul.for_wrap li:last-child{
    margin-bottom: 0%; 
}
#top #sec_service .sec_inner {
    padding-top: 6rem;
}
#top #sec_service .ttl_wrap {
    margin-bottom: 3rem;
}
#top #sec_service .box .txt_area{
    position: static;
    transform: translateY(0%); 
}
#top #sec_service .box .txt_area {
    width: 100%;
    padding: 2em 1.5em;
}
#top #sec_service .txt_area ul.detial_list li {
    padding-left: 5%;
}
#top #sec_service .service_list {
    display: block;
}
#top #sec_service .service_list li {
    width: 100%;
    margin-top: 4%;
}
#top #sec_service .box .txt_area a ul.detial_list {
    font-size: 1.4rem;
}
#top #sec_column ul.column_list {
    display: block;
    margin-bottom: 3rem;
}
#top #sec_column ul.column_list li {
    width: 100%;
    margin-right: 0;
    margin-top: 3%;
}
#top #sec_column ul.column_list li:first-child{
    margin-top: 0%;
}
#top #sec_column ul.column_list li a {
    display: flex;
    justify-content: space-between;
    align-items: center;
}
#top #sec_column ul.column_list li a .img_area {
    width: 40%;
}
#top #sec_column ul.column_list li a .txt_area {
    width: 57%;
    padding: 2% 2%;
}
#top #sec_news .ttl_box .ttl_wrap .ttl_01 {
    font-size: 3.8rem;
}
#top #sec_news ul.news_list li a{
    flex-wrap: wrap;
    padding: 5% 0;
}
#top #sec_news ul.news_list li a .date {
    width: 21%;
}
#top #sec_news ul.news_list li a .cate {
    width: auto;
}
#top #sec_news ul.news_list li a .ttl {
    width: 100%;
    padding-left: 0;
}
#top #sec_news {
    padding: 6rem 0 6rem;
}
#top #sec_news .magazine ul {
    display: block;
}
#top #sec_news .magazine ul li {
    margin-bottom: 0.5em;
    width: 75%;
}
#top ul#sub_menu {
    display: block;
    width: 92%;
    margin: 0 auto 6rem;
}
#top ul#sub_menu li {
    width: 100%;
    margin-top: 4%;
}
#top ul#sub_menu li:first-child{
    margin-top: 0;
}
#top ul#sub_menu li a {
    display: flex;
    justify-content: space-between;
    align-items: center;
}
#top ul#sub_menu li a .img_area {
    width: 45%;
}
#top ul#sub_menu li a .txt_area {
    width: 55%;
    position: static;
}
#top ul#sub_menu li a .txt_area:before {
    height: 62%;
    top: 19%;
}

/*--------------------------------------------
  ご利用までの流れ flow
--------------------------------------------*/
#flow .flow {
    padding: 3em 2em;
}
#flow ul.flow_list li .ttl, ul.flow_list li.column_2 .ttl {
    font-size: 2rem;
    margin-bottom: 1rem;
}
#flow ul.flow_list li .ttl {
    font-size: 1.8rem;
}
/*----------------------------------------
      サービス
----------------------------------------*/
.under #mainimage {
    padding: 7rem 0;
}
.under #mainimage .mv_ttl .jp {
    font-size: 2.2rem;
}
ul#tab li a {
    margin-top: 4.3rem;
    font-size: 1.4rem;
}
ul#tab {
    width: 90%;
    margin: auto;
}
ul#tab li {
    max-width: 50%;
    width: 50%;
}
#flow #sec_flow .txt {
    width: 100%;
}
#flow #sec_flow .box {
    display: block;
    margin: 0 auto 6rem;
}
#flow #sec_flow .box .txt_area p {
    padding-left: 0;
}
#flow #sec_flow .box .txt_area .ttl_wrap {
    padding: 1.5rem;
    margin-bottom: 2rem;
}
#flow #sec_flow .read {
    font-size: 1.5rem;
    text-align: left;
}
#flow #sec_flow .list_wrap {
    padding: 4% 5% 15% 6%;
}
ul.flow_list > li {
    margin-top: 3.8rem;
    padding: 9% 9%;
}
ul.flow_list li.column_2 {
    display: block;
}
ul.flow_list li.column_2 .img_area {
    width: 100%;
    margin-bottom: 2rem;
    max-width: 100%;
}
ul.flow_list li.column_2 .img_area img {
    max-width: 100%;
    width: 100%;
}
ul.flow_list li.column_2 .txt_area {
    width: 100%;
    max-width: 100%;
}
ul.flow_list li .circle .num {
    font-size: 2.5rem;
}
ul.flow_list li .circle {
    left: -3rem;
    width: 6rem;
    padding-top: 6rem;
}
ul.flow_list li .circle .en {
    font-size: 1.3rem;
}
ul.flow_list li ul.check_list li,
ul.flow_list li:nth-child(4) ul.check_list li:nth-child(1) {
    line-height: 1.4;
    margin-bottom: 1.2rem;
}
ul.flow_list li ul.check_list li:before {
    width: 16px;
    height: 16px;
    top: 0.2rem;
}
ul.flow_list li ul.check_list li:after {
    background-size: contain;
    width: 15px;
    height: 10px;
    left: 3px;
    top: 5px;
}
.clm2 {
    display: block;
    max-width: 100%;
    width: 100%;
}
.clm2 .ttl_wrap {
    padding: 1.5em 1em 1.5em 1em;
}
.clm2 .txt_area p {
    padding-left: 0;
}
.item .check {
    padding: 1.5em 1em;
}
.item .check ul.trbl.row2 li {
    width: 100%;
}
.item .check ul.trbl.row2 {
    display: block;
    padding: 2em;
}
.item .check ul.trbl li {
    font-size: 1.5rem;
    line-height: 1.3;
}
#cnt {
    margin-bottom: 6rem;
}
ul#tab_02 li a {
    font-size: 1.3rem;
    padding: 1em 1em;
}
ul#tab_02.svs_tab li{
    width: 49%;
}
.clm2 .ttl_wrap {
    padding: 1em;
}
.clm2 .txt_area {
    width: 92%;
    margin: auto;
    font-size: 1.5rem;
    line-height: 1.9;
    padding-right: 0;
}
.clm_wrap .clm2:nth-child(even) .ttl_wrap .ttl_04 {
    width: 100%;
    margin: auto;
    padding-right: 0;
}
.check {
    padding: 1em;
    width: 100%;
}
.check:last-child {
    margin-top: 2.5em;
}
.check ul.trbl {
    padding: 1.5em;
}
.check ul.trbl li {
    font-size: 1.4rem;
}
.check .num {
    padding: 1.5em;
    font-size: 1.5rem;
}
.check .num li {
    line-height: 1.5;
    font-size: 1.5rem;
}
.check .num li:before {
    left: 0.4em;
    top: 0.8em;
    font-size: 1.76rem;
}
.flex_box {
    padding: 1em;
    display: block;
}
.flex_box ul:first-child, 
.flex_box ul:last-child {
    width: 100%;
}
.flex_box ul:first-child{
  margin-bottom: 1.5em;
}
.box_clm>.l_box {
    width: 100%;
}
.box_clm .r_box {
    width: 92%;
    padding: 1em 0 0;
}
.box_clm .r_box .ttl_wrap {
    margin-bottom: 2.2rem;
}
.box_clm .r_box p {
    margin-bottom: 1em;
    font-size: 1.5rem;
}
.box_clm.r_img>.l_box {
    padding-right: 0;
}
.box_clm.r_img .r_box {
    width: 92%;
    padding: 1em 0 0;
}
ul#tab_03{
    display: block;
    margin: 3em auto 0;
}
ul#tab_03 li {
    width: 100%;
    justify-content: space-between;
    align-items: center;
    margin-bottom: 0.5em;
}
ul#tab_03 li:last-child{
    margin-bottom:0;
}
ul#tab_03 li .img{
    width: 8%;
    margin-bottom: 0;
}
ul#tab_03 li .ttl{
   width: 31%;
   font-size: 1.6rem;
   line-height: 1.4;
   margin-bottom: 0;
}
ul#tab_03 li .txt{
    width: 55%;
    font-size: 1.3rem;
    line-height: 1.3;
}
ul#tab_03 li a {
    padding: 1em 1em;
    font-size: 1.5rem;
}

/*--------------------------------------------
  サービス service
--------------------------------------------*/
#service .box{
    display: block;
    width: 100%;
}
#service .box:last-child{
    margin-bottom:0;
}
#service .box .l_box {
    width: 100%;
    height: 22rem;
    margin-bottom: 1em;
}
#service .box .r_box {
    width: 100%;
}


/*--------------------------------------------
  年末調整 adjustment 
--------------------------------------------*/
#adjustment .clm_wrap {
    margin: 3em 0;
}
#adjustment .read{
    font-size: 1.5rem;
}
#adjustment .flow {
    padding: 3em 2em;
}

/*--------------------------------------------
  相続税の申告 inheritance
--------------------------------------------*/
#inheritance .founding .read {
    font-size: 1.4rem;
    text-align: left;
}
#inheritance ul.fee_box {
    display: block;
}
#inheritance ul.fee_box li {
    width: 100%;
    border-bottom: 1px solid #ddd;
    padding: 0.2em 0;
    font-size: 2rem;
}
#inheritance .fml_wrap ul.formula {
    display: block;
}
#inheritance .fml_wrap ul.formula li{
    width: 100%;
    font-size: 1.8rem;
    padding: 0.5em;
    margin-bottom: 2em;
}
#inheritance .fml_wrap ul.formula li:after {
    bottom: -1.2em;
    top: initial;
    left: 50%;
    right: initial;
    transform: translateX(-50%);
    font-size: 2.5em;
}
#inheritance .fml_wrap ul.formula li:nth-child(3):after {
    right: initial;
    left: 50%;
    transform: translateX(-50%) rotate(90deg);
    bottom: -1.3em;
}

#answer .faq_list {
    width: 100%;
}
#answer .faq_list li a{
    display: block;
    width: 100%;
}

#answer .faq_wrap{
    display: block;
}
#answer .faq_list {
    width: 100%;
}
#answer .faq dt {
    font-size: 1.6rem;
    line-height: 1.3;
}
#answer .faq dd {
    padding: 1em;
    font-size: 1.5rem;
}
#answer .faq dd .ttl {
    font-size: 1.7rem;
}
#answer .faq dd .num_list > li:before {
    font-size: 1.8rem;
    top: -0.2em;
}
#answer .faq dd .num_02 > li:before {
    font-size: 1.8rem;
}
#answer .faq dd .num_02 > li {
    padding-left: 1.3em;
}
#answer .faq dd .num_list > li:before {
    font-size: 1.6rem;
    top: -0.1em;
}
#answer .faq dd .kana_list > li:before {
    font-size: 1.4rem;
}

/*--------------------------------------------
  経理業務改善支援 settlement
--------------------------------------------*/
#settlement .flow {
    padding: 3em 2em;
}
#settlement ul.flow_list li ul.check_list li {
    margin-right: 0;
}

/*--------------------------------------------
  相続・贈与 tax
--------------------------------------------*/
#tax .measures {
    padding: 1em;
}
#tax .measures ul.num_list {
    display: block;
}
#tax .measures ul.num_list li {
    width: 100%;
    font-size: 1.5rem;
    padding: 1em 1em 1em 2.2em;
    margin-bottom: 0.5em;
}
#tax .measures ul.num_list li:last-child{
    margin-bottom:0;
}
#tax .measures ul.num_list li:before {
    left: 0.3em;
    top: 0.1em;
}
#tax tr,
#tax th,
#tax td{
    display:block;
}
#tax #sec_merit .box li .ttl {
    font-size: 2rem;
}
/*--------------------------------------------
  税理士変更 choose
--------------------------------------------*/
#choose #sec_choose .sec_inner .txt {
    text-align: left;
}
#choose #sec_choose .read {
    font-size: 1.8rem;
    text-align: left;
}
#choose #sec_choose .box_wrap .box .txt_area .ttl {
    line-height: 1.3;
}
#choose #sec_choose .box_wrap .box .txt_area {
    padding-bottom: 3em;
}
#choose #sec_voice .v_list li {
    margin-bottom: 2em;
    padding: 1.5em;
}
#choose #sec_voice .v_list li .case {
    font-size: 1.6rem;
    line-height: 1.4;
}
#choose #sec_voice .v_list li .case:before {
    top: 0.7rem;
}
#choose #sec_voice .v_list li .voice {
    display: block;
}
#choose #sec_voice .v_list li .voice span {
    width: auto;
    display: inline-block;
    margin-bottom: 0.6em;
}

#choose #sec_voice .v_list li .voice p {
    width: 100%;
    font-size: 1.4rem;
}
#choose #sec_voice .v_list li .voice span:after {
    display: none;
}
#choose .service_list{
    display: block;
}
#choose .service_list .box{
    width: 100%;
    margin-bottom: 2em;
}
#choose .service_list .box:last-child{
  margin-bottom:0;
}
#choose .service_list .box .svs_list {
    display: flex;
    flex-wrap: wrap;
    justify-content: space-between;
}
#choose .service_list .box .svs_list:last-child{
  margin-bottom:0;
}
#choose .service_list .box .svs_list li {
    width: 50%;
}

/*--------------------------------------------
  税務調査 research
--------------------------------------------*/
#research .ttl_02{
    line-height: 1.4;
    font-size: 2.2rem; 
}
#research #sec_flow .sec_inner {
    max-width: 84%;
}
ul.flow_list li .ttl {
    font-size: 1.8rem;
    margin-bottom: 1em;
    line-height: 1.4;
}
#research #sec_flow .flow .txt p {
    font-size: 1.5rem;
}

/*--------------------------------------------
  記帳代行 tax-advisor
--------------------------------------------*/
#tax-advisor #sec_merit ul.box {
    display: block;
}
#tax-advisor #sec_merit .box li {
    padding: 1.5em 0;
    width: 100%;
}
#tax-advisor ul#tab_02 li {
    width: 49.5%;
    margin-bottom: 1%;
}

#tax-advisor #sec_merit .ttl_wrap .ttl_02{
    font-size: 2.2rem;
    line-height: 1.5;
}
#tax-advisor #sec_merit .box li .ttl {
    font-size: 1.8rem;
}
#tax-advisor #sec_merit .box li .txt {
    font-size: 0.9em;
}
#tax-advisor .option {
    margin: 4em auto 0;
}
#tax-advisor .option .op_list{
    flex-wrap: wrap;
}
#tax-advisor .option .op_list li {
    width: 49%;
    margin-top:2%;
}
#tax-advisor .option .op_list li:nth-child(-n+2){
  margin-top:0;
}
#tax-advisor .option .op_list li a {
    padding: 1.5em 0.5em;
    font-size: 1.5rem;
}

/*--------------------------------------------
  会社を設立したい方 founding
--------------------------------------------*/
#founding #sec_founding .txt p.read {
    text-align: left;
}
#founding .fee .tbl_wrap {
    display: block;
}
#founding #sec_founding .tbl_wrap .box {
    width: 100%;
}
#founding #sec_founding .tbl_wrap .box:last-child{
  margin-top:3rem;
}
#founding .flow {
    padding: 2em 2em;
}
#founding ul.flow_list li ul.check_list li {
    font-size: 1.5rem;
    margin-right: 0;
}
#founding .merit .box li .ttl {
    font-size: 2.2rem;
    line-height: 1.3;
    margin-bottom: 1em;
}
#founding .merit .box li .txt {
    font-size: 0.9em;
    padding-left: 0em;
}
#founding .txt_wrap {
    padding: 2em;
    font-size: 1.5rem;
}
/*--------------------------------------------
  会社設立要件の決め方 decide
--------------------------------------------*/
#decide .faq_box {
    padding: 6rem 4%;
}
#decide ul.faq li .ttl {
    font-size: 1.5rem;
}
#decide ul.faq li .txt {
    font-size: 1.4rem;
}
#decide ul.faq > li {
    margin-bottom: 2em;
}
/*--------------------------------------------
  記帳代行 acting
--------------------------------------------*/
#acting .read{
    font-size: 1.6rem;
    text-align: left;
}
#acting #sec_acting .trouble .solution .txt_area {
    font-size: 1.6rem;
    font-weight: 400;
}
#acting #sec_acting .trouble {
    padding: 1.6em;
}
#acting #sec_acting .trouble .ttl_wrap {
    margin-bottom: 2rem;
}
#acting #sec_acting .trouble ul.trbl {
    padding: 1.5em;
    display: block;
    margin-bottom: 3rem;
}
#acting #sec_acting .trouble ul.trbl:before {
    border-top: 2em solid #ffffff;
}
#acting #sec_acting .trouble ul.trbl li {
    width: 100%;
    line-height: 1.3;
    font-size: 1.5rem;
}
#acting #sec_acting .trouble ul.trbl li:before {
    width: 17px;
    height: 17px;
    top: 0em;
}
#acting #sec_acting .trouble ul.trbl li:after {
    width: 16px;
    height: 11px;
    background-size: contain;
    top: 0.2em;
}
#acting #sec_acting .trouble ul.trbl li:first-child{
    margin-top: 0;
}
#acting #sec_acting .trouble .solution {
    display: block;
    margin-bottom: 3em;
    font-size: 1.8rem;
}
#acting #sec_acting .trouble .solution .img_area {
    width: 100%;
    margin-bottom: 1em;
}
#acting #sec_acting .trouble .solution .txt_area {
    width: 100%;
    line-height: 1.4;
}
#acting #sec_acting ul.service li,
#acting #sec_acting ul.service li:nth-child(even)  {
    flex-direction: column-reverse;
}
#acting #sec_acting ul.service li .img_area {
    width: 100%;
}
#acting #sec_acting ul.service li dl.txt_area{
    width: 100%;
    padding: 1.5em;
    font-size: 2rem;
}
#acting #sec_case ul.case > li {
    position: relative;
    margin-top: 5rem;
}
#acting #sec_case ul.case li .img_area {
    width: 100%;
    position: static;
}
#acting #sec_case ul.case li .txt_area {
    width: 100%;
    padding-top: 2rem;
}
#acting #sec_case ul.case li .txt_area .inner {
    padding: 1.5em 1em;
}
#acting #sec_case ul.case li .txt_area ul.info {
    display: block;
}
#acting #sec_case ul.case li .txt_area ul.info li{
    margin-top: 0.5em;
}
#acting #sec_case ul.case li .txt_area ul.info li:first-child{
    margin-top: 0em;
}
#acting #sec_case ul.case li .badge {
    top: -2em;
    right: initial;
    left: 0;
    width: 4em;
    padding-top: 4em;
}
#acting #sec_case ul.case li:nth-child(even) .badge {
    left: 0;
}

/*--------------------------------------------
  公益法人 public
--------------------------------------------*/
#public #sec_public .merit > li {
    padding: 1em;
}
#public #sec_public .merit .box{
    display: block;
}
#public #sec_public .merit .box li {
    width: 100%;
    margin-bottom: 1em;
}
#public #sec_public .merit .box li:last-child {
    margin-bottom: 0em;
}
#public #sec_public .merit .box li .ttl {
    font-size: 1em;
}
#public #sec_public .merit .box li .ttl p:last-child {
    width: auto;
}
#public #sec_public .merit .box li .txt {
    padding: 1em;
}
#public #sec_support ul.flow_list {
    width: 92%;
    margin: auto;
}
#public #sec_support ul.flow_list li .circle .jp {
    font-size: 1.3rem;
}
#public #sec_support ul.flow_list li .circle .num {
    font-size: 2rem;
}
#public #sec_support .last-txt {
    width: 92%;
    margin: 1em auto 0;
}
#public #sec_documents .box_wrap .box .txt_area .inner .ttl{
    display: block;
}
#public #sec_documents .box_wrap .box .txt_area .inner .txt {
    font-size: 1.5rem;
}
#public #sec_agency .check {
    margin-bottom: 1em;
}

/*--------------------------------------------
  社会福祉法人 social
--------------------------------------------*/
#social #sec_social .read {
    font-size: 1.5rem;
    text-align: left;
}
#social #sec_social .box > li{
    display: block;
}
#social #sec_social .box li .img_area {
    width: 100%;
}
#social #sec_social .box li .txt_area {
    width: 92%;
    max-width: 100%;
    padding: 2em 0;
    margin: auto;
}
#social #sec_social .box li .ttl {
    font-size: 1.1em;
}
#social #sec_social .box li .txt, 
#social #sec_social .box li .ttl {
    width: 100%;
}
#social #sec_social .box li:last-child .txt_area{
    padding-bottom: 0;
}
#social #sec_social .box {
    margin-bottom: 3em;
}
#social #sec_social .box_clm {
    margin-bottom: 3em;
}
#social table.n_tbl th, 
#social table.n_tbl td{
    text-align: left;
}
/*--------------------------------------------
  事務所案内 about
--------------------------------------------*/
#about ul#tab_02 li {
    width: 49.5%;
    margin-top: 1%;
} 
#about ul#tab_02 li:nth-child(-n+2){
    margin-top: 0;
}
#about #sec_greeting .box .img_area {
    width: 60%;
}
#about #sec_greeting .box .txt_area {
    font-size: 1.5rem;
}
#about #sec_greeting .box .txt_area .in_box p {
    font-size: 1.4rem;
}
#about #sec_outline .outline {
    font-size: 1.4rem;
}
#about #sec_outline .outline th, #about #sec_outline .outline td {
    padding: 1em 0;
}
#about .check {
    padding: 2em 1em;
}
#about .check ul.trbl {
    padding: 1.5em;
}
#about .check ul.trbl.row2 li .ttl {
    font-size: 1.6rem;
}
#about .check ul.trbl.row2 li .txt {
    font-size: 1.3rem;
}
#about .clm2 .ttl_wrap {
    margin-bottom: 2.2rem;
}
#about #sec_staff .staff li{
    width: 47%;
}
#about #sec_staff .staff li:nth-child(2n){
    margin-right: 0;
}
#about #sec_staff .staff li:nth-child(-n+2){
    margin-top: 0;
}
#about #sec_staff .staff li .img_area img {
    max-width: 100%;
    width: 100%;
}
#about  .clm2 .txt_area {
    width: 100%;
}
#about #sec_access .map {
    margin-bottom: 2em;
}
#about .info_area {
    display: block;
}
#about .info_area .area {
    margin-top: 2em;
    padding-top: 2em;
}
#about .info_area .train,
#about .info_area .car {
    width: 100%;
}
#about .info_area .ttl {
    font-size: 1.6rem;
}
#about .info_area .ttl_04 {
    margin-bottom: 0.7em;
}
#about .info_area .train {
    width: 100%;
    margin-bottom: 1.5em;
}
#about .info_area dl {
    display: block;
}
#about .info_area dt{
  width: 100%;
  padding:0;
  border-bottom:0;
  line-height:1;
  font-size: 1.6rem;
}
#about .info_area dd{
  font-weight:400;
  width: 100%;
  margin-bottom:1.5em;
  padding: 0.8em 0 1.5em;
}
/*--------スタッフ詳細----------*/
#staff #sec_staff .sec_inner{
    display: block;
}
#staff .img_area {
    width: 60%;
    margin: 0 auto 1em;
}
#staff .txt_area {
    width: 100%;
}
#staff .txt_area .name {
    font-size: 1.6em;
    text-align: center;
}
#staff .txt_area .profile th, 
#staff .txt_area .profile td{
    display: block;
    width: 100%;
}

/*--------------------------------------------
  よくある質問 faq
--------------------------------------------*/
#faq .ttl_wrap .ttl_02{
    font-size: 2rem;
}
#faq #main-cts section:last-child {
    padding-bottom: 7rem;
}
#faq ul#tab_02 li {
    width: 100%;
    margin-top: 0.3em;
}
#faq ul#tab_02 li:nth-child(2) {
    margin-top: 0.3em;
}
#faq ul#tab_02 li a {
    padding: 1em 1em;
}
#faq dl.faq_list {
    font-size: 1.5rem;
    padding: 1em;
}
#faq dl.faq_list dt.open_btn {
    padding: 1em 2.6em 1em 0.5em;
}

#faq dl.faq_list dt.open_btn .circle:before {
    font-size: 1.2em;
}
#faq dl.faq_list dd.close_box .circle {
    width: 3rem;
    padding-top: 3rem;
}
#faq dl.faq_list dd.close_box .circle:before {
    font-size: 1.5em;
}
#faq .icon_mark {
    right: 0.1em;
}
#faq dl.faq_list dd.close_box {
    padding: 0em 1em 1em;
}

/*--------------------------------------------
  コラム column
--------------------------------------------*/
#column #sec_column ul.column_list {
    margin-bottom: 0rem;
}
#column #sec_column ul.column_list {
    display: block;
}
#column #sec_column ul.column_list li{
    width: 100%;
}
#column #sec_column ul.column_list li a .txt_area {
    padding: 5.5%;
}
#column .single .info_box .date_box{
    font-size: 1.4rem;
    margin-bottom: 0.5em;
}
#column .single .info_box .post_ttl {
    font-size: 2.2rem;
}
#column .single .info_box {
    margin-bottom: 3rem;
    padding-bottom: 2rem;
}

/*--------------------------------------------
  新着情報 news
--------------------------------------------*/
#news #sec_news ul.news_list li a{
    flex-wrap: wrap;
    padding: 5% 0;
}
#news #sec_news ul.news_list li a .date {
    width: 21%;
}
#news #sec_news ul.news_list li a .cate {
    width: auto;
}
#news #sec_news ul.news_list li a .ttl {
    width: 100%;
    padding-left: 0;
}

/*--------------------------------------------
  新着情報 news
--------------------------------------------*/


.edit_box {
    padding: 7%;
}
.edit_box h2 {
    font-size: 2rem;
    margin-bottom: 1rem;
    margin-top: 3rem;
    padding-left: 6%;
    line-height: 1.2;
}
.edit_box h3 {
    font-size: 2rem;
    margin-top: 3rem;
    margin-bottom: 0.5em;
}
.edit_box h4 {
    font-size: 1.8rem;
    margin-top: 2rem;
}
.edit_box > p, 
.edit_box > ul, 
.edit_box > ol, 
.edit_box > img {
    font-size: 1.4rem;
}

/*----------------------------------------
      お問い合わせ
----------------------------------------*/
input, select,textarea{
  line-height: 1.4;
  font-size: 1.6rem;
}
.short,
.short02,
.middle,
.long{
  width: 100%;
}
input, select, textarea{
    font-size: 1.5rem;
}
#sec_form tr,
#sec_form th,
#sec_form td,
#sec_form tr:first-child th,
#sec_form tr:first-child td{
    display:block;
    width:100%;
}
#sec_form th{
    padding: 0 2% 0;
}
#contact #sec_form tr:first-child td {
    padding-top: 3%;
}
#sec_form tr td {
    padding: 3% 2% 4%;
    width: 100%;
}
#sec_form td{
    border:none;
}
#sec_form td .item {
    display: block;
}
#sec_form td .support, 
#sec_form td .support02{
    display:block;
}
#sec_form tr:first-child th {
    border-top: 0;
}
#sec_form tr td {
    padding: 1em 2% 2em;
}
#sec_form th, #sec_form td {
    font-size: 1.5rem;
}
#sec_form .submit_area .btn_submit, 
#sec_form .submit_area .back{
    font-size: 1.5rem;
}

#thanks .txt_area {
    text-align: left;
    width: 92%;
    margin: 0 auto 3em;
    font-size: 1.5rem;
}

/*----------------------------------------
      プライバシーポリシー@privacy
----------------------------------------*/

#sec_greeting .read {
    font-size: 1.5rem;
}
#sec_greeting .alp {
    font-size: 1.6rem;
}
#sec_greeting .circle {
    width: 100%;
    font-size: 1.6rem;
}
#sec_greeting .circle li {
    padding: 1em 1em 1em 1.5em;
}
#sec_greeting .circle li:before {
    left: 0.6em;
    top: 1.5em;
}

/*----------------------------------------
      サイトマップ
----------------------------------------*/
#sitemap #sec_sitemap .sec_inner{
    display: block;
}
#sitemap #sec_sitemap .map {
    width: 100%;
    font-size: 1.6rem;
}
#sitemap #sec_sitemap .map > li >a {
    padding: 1em 0;
}
#sitemap #sec_sitemap .map > li .in_list {
    margin-bottom: 1em;
}

/*-----------------------------------------------------
      ブログなどのページャー（Wordpress）
------------------------------------------------------*/
/* ボタン<a>タグのデザイン */
.wp-pagenavi a, .wp-pagenavi span {
 line-height: 35px;
 padding: 0 10px;
 font-size: 13px;
}
/* 矢印（ < とか > ）のデザイン */
.wp-pagenavi .nextpostslink, .wp-pagenavi .previouspostslink {
  display: none;
}
.wp-pagenavi .first, .wp-pagenavi .last {
  font-size: 0;
}
.wp-pagenavi .first:before, .wp-pagenavi .last:before {
  font-family: "Font Awesome 5 Free";
  -moz-osx-font-smoothing: grayscale;
  -webkit-font-smoothing: antialiased;
  display: inline-block;
  font-style: normal;
  font-variant: normal;
  text-rendering: auto;
  content: "\f100";
  font-weight: 900;
  vertical-align: middle;
  color: #025db2;
  line-height: 33px;
  font-size: 13px;
}
.wp-pagenavi .first:before {
  content: "<";
}
.wp-pagenavi .last:before {
  content: ">";
}
}
/* @ 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) {
html{
   font-size:2.5vw; 
}


}