@charset "utf-8";

/* CSS Document */

html {
    overflow-x: hidden;
}
body {
    margin: 0;
    background-image: url(../img/back05.png);
    font-family: "メイリオ", Meiryo, Osaka, "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "ＭＳ Ｐゴシック", "MS PGothic", "sans-serif";
    box-sizing: border-box;
    overflow-x: hidden;
}

* {
    box-sizing: border-box;
}

.pc {
    display: none;
}

.red {
    color: #d30507;
}

.strong {
    color: #d30507;
    font-size: 20px;
    font-weight: bold;
}

.blue {
    color: #75c1db;
}

.pink {
    color: #f3a4b8;
}

.yellowline {
    background: linear-gradient(transparent 60%, #ff0 0%);
}

.pc {
    display: none;
}

.sp {
    display: block;
}


/**********
画像のサイズ設定
***********/

img {
    max-width: 100%;
    height: auto;
}

.binder img {
    left: 0;
    right: 0;
    margin: 0 auto;
}

#content {}

.top {
    margin-top: 75px;
    background-image: url(../img/back_main.png);
    background-repeat: no-repeat;
    background-position: center top;
    background-size: 160%;
}

footer {
    background-color: #fff;
    font-size: 13px;
}

footer span.item {
    display: inline-block;
}

#copyright {
    text-align: center;
    padding: 10px 0;
    font-size: 12px;
    margin-bottom: 5em;
}

.wrap {
    max-width: 98%;
    margin: 0 auto;
}

.cf {
    zoom: 1;
}

.mg_tb {
    margin: 30px auto;
}

.mg_b {
    margin-bottom: 15px;
}

.fc_r {
    color: #d30507;
}


/***********
ヘッダー
***************/

#top-head .inner {
    position: fixed;
    width: 100%;
    padding: 0;
    z-index: 9999;
    top: 0;
}

#mobile-head {
    background: #fff;
    width: 100%;
    z-index: 9999;
    position: relative;
    height: 80px;
}

#top-head .logo {
    margin: 0 0 0 10px;
    padding-top: 5px;
}

#top-head .logo img {
    width: 140px;
}

#h_mail {
    display: inline-block;
    text-align: center;
}

#h_tel {
    position: absolute;
    top: 6px;
    right: 5px;
}

#h_tel img {
    width: 220px;
}

.inner:after {
    content: "";
    clear: both;
    display: block;
}


/*************
フッター
************/

#footer-navi {
    padding: 10px 0;
}

#footer-navi ul {
    padding: 0;
    margin: 0 auto;
}

#footer-navi li {
    padding: 10px 3px 7px 3em;
    list-style: none;
    border-bottom: solid 1px #b4afa9;
    display: block;
}

#footer-navi ul:last-child {
    border-bottom: none;
}

#footer-navi a {
    color: #000;
    text-decoration: none;
    display: block;
}

.f-info {
    background-color: #408ccc;
    color: #fff;
    text-align: center;
}

#top-foot {
    position: fixed;
    background-color: #fff;
    text-align: center;
    z-index: 9999;
    bottom: 0;
    width: 100%;
}


/*************
トップページ
************/

.contact .smp img {
    width: 100%;
    height: auto;
}


/* center#top {
	padding-top: 60px;
} */

.box3 {
    margin: 0 auto 20px auto;
    background-color: #c59a66;
    text-align: center;
    padding-bottom: 30px;
    background-position: 30px 0%;
}

.box3 p {
    margin-top: 0;
}

.ttl {
    margin-top: 50px;
    margin-bottom: 0;
    text-align: center;
}


/***********************
子ページ設定
********************/

#child {
    margin-top: 60px;
}


/***********************
様々な実績
********************/

#performance .case {
    padding: 0 2%;
    width: 96%;
    margin: 0 auto;
    background: #fff;
    background-image: url(../img/merit_back.png);
    background-repeat: repeat;
    box-sizing: border-box;
    margin-bottom: 1em;
}

.case .consul {
    width: 100%;
    display: inline-block;
}

.case .title {}

.title .num_box {
    background-color: #8DC1ED;
    color: #fff;
    height: 20%;
}

.title .num_box p {
    margin-bottom: 0;
}

.title .num_box .num {
    font-size: 30px;
}

.title .trigger_ttl {
    color: #377cb6;
    margin: 7.5em auto 0;
}

.case .case_content {
    width: 75%;
    margin: 1% 0;
    text-align: left;
}

.case .case_content h3 {
    color: #377cb6;
    font-size: 21px;
    margin: 0;
    padding: 1em 0;
}

.case .case_content p {
    display: inline-block;
}

.case_profile {
    color: #4383ba;
    float: right;
    margin: 2% auto 0;
}

.success {
    display: inline-block;
}

.success img {
    float: left;
    margin: 0 1em;
}

.case .success {
    text-align: left;
    padding: 1em 0;
    border-top: 2px dotted #ccc;
    margin-bottom: 1em;
}


/*********
メリットまとめ
*******/

#merit {
    background-image: url(../img/merit_back.png);
    background-repeat: repeat;
}

#merit h2 {
    font-size: 19px;
    margin: 0;
    background: #fff;
    line-height: 2em;
    padding-top: 0em;
    position: relative;
    top: -7px;
    text-align: center;
}

#merit p {
    font-size: 14px;
    margin-top: 0px;
    margin-bottom: 32px;
    text-align: left;
}

.merit_img {
    display: flex;
    flex-wrap: wrap;
    justify-content: space-evenly;
    padding-bottom: 2em;
}

.merit_img img {
    margin-bottom: 10px;
}

.content_box {
    margin: 0 1px;
}


/***********************
税務調査とは
********************/

#how {
    margin: 20px auto;
    background-image: url(../img/back_kokuban.jpg);
    padding: 50px 0;
    text-align: center;
    color: #fff;
    font-size: 15px;
}

#how p {
    padding: 0 5px;
    text-align: left;
}


/*********
なんの対策もしてなかったら…
*******/

#penalty {
    background-image: url(../img/penalty_back.png);
    background-repeat: no-repeat;
    background-size: 100%;
}

#penalty p {
    background: #fff300;
    margin-top: 0px;
    margin-bottom: 32px;
    font-weight: bold;
    padding: 1em 2em;
}

.penalty_img {
    display: flex;
    flex-wrap: wrap;
    justify-content: space-evenly;
}

.penalty_img .content_box {
    text-align: center;
}

.penalty_img img {
    margin-bottom: 10px;
}


/********************
お悩みではありませんか？
********************/

#help {
    text-align: center;
    font-weight: bold;
}

#help .blue {
    color: #306d9e;
}


/********************
すべて解決します
********************/

#resolution {}

#resolution .resolution_content {
    font-weight: bold;
}

#resolution .resolution_txt {
    line-height: 1.7;
}

.resolution_content img {
    width: 40%;
    height: 100%;
    float: left;
}

.resolution_txt p {
    margin: 10px 0;
}

#resolution .resolution_char {
    clear: both;
    display: flex;
    flex-wrap: wrap;
    justify-content: space-around;
}

.resolution_char img {
    width: 70%;
    height: 100%;
}


/********************
選ばれる3つの理由
********************/

#reason {
    font-weight: bold;
    text-align: center;
}

#reason p {}

.reason1,
.reason2,
.reason3 {
    margin: 2em auto;
    background-color: #fff;
    padding: 0 1em;
    clear: both;
    display: inline-block;
    width: 100%;
}

.reason1 img,
.reason2 img,
.reason3 img {
    max-width: 30%;
    height: 100%;
    float: left;
}

.reason1 {
    margin-top: 0;
}

.reason_content {
    text-align: left;
}

.reason_content h3 {
    font-size: 21px;
}

#reason .small {
    font-size: 16px;
}

#reason .biko {
    display: inline-block;
    margin: 0 auto;
    text-align: left;
    font-size: 16px;
    text-shadow: #ffffff 2px 0px, #ffffff -2px 0px, #ffffff 0px -2px, #ffffff 0px 2px;
}

.contact {
    padding-top: 80px;
    margin-top: -80px;
}


/***********************
プロフィール
********************/

h2.title {
    color: #fff;
    background-color: #ff9999;
    padding: 10px;
    border-radius: 10px;
    text-align: left;
    margin-top: 0;
}

#profile {
    text-align: center;
    padding-top: 0px;
    margin-top: -60px;
}

#profile .mg_tb {
    margin-top: 0;
    position: relative;
    top: -10px;
}

.profile_content {
    display: flex;
    flex-direction: column;
    float: none;
    text-align: left;
}

.history h3 {
    font-size: 30px;
    margin-bottom: 0;
}

.history p {
    line-height: 2em;
    margin-top: 0;
}

.career {
    text-align: left;
}

.career table th {
    vertical-align: top;
}

#profile .allbody {
    width: 40%;
}

.career table {
    width: 100%;
}

.career table th {
    vertical-align: top;
    display: block;
}

.career table td {
    vertical-align: top;
    display: block;
}

.career thead:after {
    content: "";
    height: 1em;
    width: 100%;
    padding: 2px 0;
    display: block;
}


/*********
特徴・強み
*******/

#advantage {
    display: inline-block;
    text-align: left;
    background-image: url(../img/back_advatage.png);
    padding: 2em;
    box-sizing: border-box;
}

.advantage_title {
    width: 100%;
    display: inline-block;
}

.advantage_title img {
    float: left;
}

.advantage_title h3 {
    font-size: 25px;
    margin: 0;
    line-height: 1.5em;
}

.advantage_title .red {
    font-size: 35px;
}

.advantage_content {
    clear: both;
    font-weight: bold;
}

.advantage_content p {
    line-height: 2;
    margin: 1em auto;
}

#advantage .biko {
    background-color: #f7e6c9;
    padding: 1em 2em;
}


/*********
事務所情報
*******/

#access h3 {
    color: #fff;
    background-color: #ff9999;
    padding: 10px;
    border-radius: 10px;
}

table.data {
    width: 100%;
    line-height: 2em;
    text-align: left;
}

table.data th {
    width: 30%;
    padding-left: 1em;
    vertical-align: baseline;
    font-weight: normal;
}

.map {
    width: 100%;
    height: auto;
    display: inline-block;
}


/****************
料金案内
***************/

#price {}

#price s {
    font-size: 14px;
}

#price .price_box1 {
    background-color: darkgrey;
    padding: 30px 20px 20px 20px;
    border-radius: 10px;
    position: relative;
}

#price .price_box2 {
    background-image: url(../img/back_cork.jpg);
    padding: 30px 20px 20px 20px;
    border-radius: 5px;
    position: relative;
}

#price .price_about {
    border: #d30507 solid 3px;
    padding: 20px;
}

#price .price_about p {
    margin: 0;
}

#price .price_box1 .binder {
    position: absolute;
    left: 0;
    right: 0;
    text-align: center;
    margin: 0 auto;
    width: 60%;
}

#price .price_box2 .headimg {
    position: absolute;
}

#price .area {
    background-color: #fff;
    padding: 50px 10px 30px;
    margin-top: 50px;
}

#price .area2 {
    background-color: #fff;
    padding: 45% 2% 10%;
    margin-top: 30px;
}

#price h2 {
    font-size: 22px;
    color: #fff;
    background-color: #ff9999;
    padding: 10px;
    border-radius: 10px;
    text-align: center;
}

#price h3 {
    color: #fff;
    background-color: #ff9999;
    padding: 5px 20px;
    margin: 5px 0;
    font-size: 16px;
}

#price b {
    font-weight: bold;
    font-size: 20px;
    font-family: Arial, Helvetica, "sans-serif";
}

.txt_c {
    text-align: center;
}

.txt_r {
    text-align: right;
}

.txt_l {
    text-align: left;
}

table.price1 {
    border-collapse: collapse;
}

table.price1 th {
    border: 1px solid #666;
    border-collapse: collapse;
    padding: 10px;
    background-color: #a6a6a6;
    color: #fff;
}

table.price1 td {
    border: 1px solid #666;
    padding: 10px;
    border-collapse: collapse;
    background-color: #eeeeee;
    line-height: 1em;
}

table.price1 .bc_r {
    background-color: #F06060;
    color: #fff;
}

table.price1 .bc_r_s {
    background-color: #f7e0e0;
}

table.price1 .bc_b {
    background-color: #5BACF0;
    color: #fff;
}

table.price1 .bc_b_s {
    background-color: #d7e8f7;
}


/**************
お見積りに関して
**************/

#mitsumori {
    background-color: #fdfaf9;
}

#mitsumori .mitsumori_content {
    display: flex;
    align-items: center;
    flex-wrap: wrap;
    justify-content: center;
}

#mitsumori .imgchar {
    width: 30%;
    height: auto;
}

#mitsumori .mitsumori-text {
    font-weight: bold;
}


/**************
FAQ
**************/

#faq {
    margin-top: 6em;
    background-color: #fff;
}

#faq h2 {
    color: #347db6;
    border-bottom: solid 2px #347db6;
    padding: 0 0 0 50px;
    margin-bottom: 20px;
    background-image: url(../img/faq_h2.png);
    background-repeat: no-repeat;
    background-position: left center;
    line-height: 38px;
}

#faq ul {
    margin: 0 0 40px 0;
    padding: 0;
}

#faq li {
    font-size: 15px;
    font-weight: bold;
    margin-bottom: 20px;
    background-image: url(../img/faq_q.png);
    background-repeat: no-repeat;
    background-position: 0 0;
    line-height: 40px;
    list-style: none;
    padding-left: 50px;
}

#faq .answer {
    display: none;
    background: #d2e7f8;
    font-weight: normal;
    border-radius: 20px;
    padding: 1em;
    background-image: none;
    position: relative;
}

#faq .answer li:before {
    position: absolute;
    content: "";
    top: -40px;
    border: 20px solid transparent;
    border-bottom: 20px solid #d2e7f8;
    left: 20px;
}

#faq .answer li {
    font-weight: normal;
    background-image: none;
    padding: 0;
    line-height: 1.5;
}


/***********************
残念なことになります(coution)
********************/

#coution {
    background-color: #fff;
    font-weight: bold;
    font-size: 15px;
}

#coution .text {
    padding: 15px 25px;
}


/***********************
お詫び
********************/

#owabi {
    background-color: #f7f7f2;
}

#owabi .head {
    margin-bottom: 0px;
    padding-top: 1em;
    font-size: 24px;
    text-align: center;
}

#owabi .head img {
    max-width: 100%;
    top: -30px;
    left: 0;
    position: relative;
}

#owabi .owabi-content {
    display: inline-block;
    background-color: #f7f7f2;
}

#owabi .owabi-content img {
    width: 40%;
    height: auto;
    float: left;
}

#owabi .owabi-txt {
    font-weight: bold;
    font-size: 15px;
    padding: 0 10px;
    text-shadow: #fff -1px -1px;
    z-index: 1;
}

#owabi .right {
    text-align: right;
    display: block;
    margin-right: 3em;
}


/***********************
無料相談をご利用いただいた方の声
********************/

#voice {
    font-weight: bold;
    font-size: 18px;
    text-align: center;
}

#voice img {
    margin: 0 auto;
    display: inherit;
}

#voice .colkboard {
    background-image: url(../img/voice_back.png);
    background-size: auto;
}

.colkboard img {
    width: 80%;
    height: auto;
}

#voice .voice1 {
    margin: 2em auto 0;
    display: inline-block;
}

#voice .voice2 {
    display: inline-block;
}

#voice .voice3 {
    display: inline-block;
}


/***********************
コラム
********************/

#column {
    text-align: center;
    box-sizing: border-box;
    background-color: #fff;
    padding-bottom: 2em;
    margin: 6em auto 1em;
}

.column_content {
    text-align: left;
    padding: 0 50px;
}

.column_content a {
    color: #347db6;
    text-decoration: none;
}

.column_content ul {
    padding: 0;
    margin: 2em auto;
}

.column_content li {
    list-style: none;
    border-bottom: dashed 2px #ccc;
    margin: 2em auto;
    padding: 1em 0;
}

.column_content p {
    margin: 0;
    display: inline-block;
}

.column_content p.left {
    text-align: center;
}

.column_conten li {
    clear: both;
}

.column_detail {
    padding: 0 2em;
    text-align: left;
    margin-top: 3em;
}

.column_detail h2 {
    color: #347db6;
    border-bottom: solid 2px #347db6;
    font-size: 25px;
}

.column_title {
    margin: 0;
}

.column_data {
    float: right;
    font-size: 15px;
}

.column_detail .txt {
    padding: 0 1em;
    line-height: 1.7;
}


/************************
お問い合わせフォーム
****************/

#contact {
    background-color: #fff;
    margin-bottom: 2em;
    text-align: center;
    padding: 2em 0;
}

#contact table {
    margin: 0 auto;
}

.contact_th {
    padding: 1em 0;
    font-weight: bold;
    display: block;
    width: 100%;
    color: #02187d;
}

#contact table td {
    display: block;
    width: 100%;
}

.wpcf7-form-control {
    width: 70%;
    display: block;
    background-color: #eaf1f4;
    padding: 8px;
    margin: 0 auto;
}

.submit {
    background: #02187d;
    color: #fff;
    border-radius: 4px;
    width: 200px;
    height: 50px;
    cursor: pointer;
    margin: 2em auto;
}

#contact h2.title {
    display: inline-block;
}

#contact p {
    font-size: 20px;
    font-weight: bold;
}

#contact .blue {
    font-size: 25px;
}

@media (max-width: 425px) {
    /**********
	タブレットサイズとスマートフォンを分けた方がきれいな場合
	ケータイはこちら
	***********/
    .content_box {
        width: 45%;
        height: 45%;
    }
    .case .case_content {
        width: 100%;
    }
}

.header_contact_line a {
    background: #00b900;
    display: flex;
    justify-content: center;
    align-items: center;
    color: #fff;
    text-decoration: none;
    font-size: 17px;
    font-weight: bold;
}

.header_contact_line a p {
    margin: 10px 20px;
}

.header_contact_line .line_icon {
    width: 50px;
}

.header_contact_line .line_arrow_bottom {
    width: 35px;
}

.contact_line_area {
    padding-top: 60px;
    margin-top: -60px;
}

.contact_line_area>div {
    border: 10px solid #00b900;
    border-radius: 5px;
}

.contact_line_area .df {
    background: #fff;
    padding: 10px 10px 0;
    margin-top: -15px;
    text-align: center;
}

.contact_line_area .df .pc {
    display: none;
}

.mizu {
    margin-top: 20px;
}

.oisogi .toggle_open_btn {
    width: 40px;
    position: absolute;
    top: 10px;
    right: 20px;
}

.oisogi .open {
    position: relative;
    display: none;
    line-height: 0;
}

.oisogi .close {
    position: relative;
    line-height: 0;
}

.oisogi .toggle_close_btn {
    position: absolute;
    top: -30px;
    right: 20px;
    width: 40px;
}

.oisogi .oisogi_tel {
    position: absolute;
    bottom: 5px;
    z-index: 999;
    left: 0;
    right: 0;
    margin: auto;
    width: 96%;
}