/*----------------------------------------
全体
----------------------------------------*/

body {
	font-size: 4.5vw;
	line-height: 7vw;
	word-break: break-word;
	text-size-adjust: none;
}

.wrapper {
	margin: 0 auto;
	width: 95%;
}

.pc-left {
	float: none;
	margin: 0 auto;
}

.pc-right {
	float: none;
	margin: 0 auto;
}

.alignleft {
	float: none;
	margin: 0 auto;
}

.alignright {
	float: none;
	margin: 0 auto;
}

.pc-t-center {
	text-align: left !important;
}

.pc-of {
	overflow: visible;
}

a:hover img {
	opacity: 1;
}

a:hover .img-banner {
	opacity: 1;
}

a.bo {
	text-decoration: underline;
}

a.bo:hover {
	text-decoration: underline;
}

a.no-bo {
	text-decoration: underline;
}

a.no-bo:hover {
	text-decoration: underline;
}

.full-sp {
	width: 100%;
}

.list {
    margin-bottom: 5%;
}

.list li {
	margin-left: 6vw !important;
}

.num-list {
	margin-bottom: 5%;
}

.num-list li {
    margin-left: 5vw !important;
}

_::-webkit-full-page-media, _:future, :root .num-list li {
	margin-left: 7vw !important;
}

.num-list li:nth-child(n+10) {
    margin-left: 7vw !important;
}

_::-webkit-full-page-media, _:future, :root .num-list li:nth-child(n+10) {
	margin-left: 9vw !important;
}

.num-list-2 {
	margin-bottom: 5%;
}

.num-list-2 li {
	padding-left: 8.5vw !important;
}

.check-list {
	margin-bottom: 5%;
}

.check-list li {
	margin-bottom: 2.5%;
	min-height: 7vw;
	padding-top: 1%;
	padding-left: 10vw;
}

.check-list li::before {
	border: 3px solid #000;
	height: 7vw;
	width: 7vw;
}

.check-list li::after {
	border-right: 4px solid #ff0000;
	border-bottom: 4px solid #ff0000;
	left: 3.5vw;
	height: 6vw;
	top: 0;
	width: 3.5vw;
}

.douga {
	margin: 0 auto;
	padding-top: 56.25%;
	position: relative;
	width: 100%;
}

.douga iframe {
	left: 0;
	height: 100%;
	position: absolute;
	top: 0;
	width: 100%;
}

.text-base {
	padding-left: 4.5vw;
}

.text-base-2 {
	padding-left: 9vw;
}

.text-base-3 {
	padding-left: 13.5vw;
}

.text-base-4 {
	padding-left: 18vw;
}

.text-base-5 {
	padding-left: 22.5vw;
}

.pc {
	display: none;
}

.pc.tab {
	display: none;
}

.pc.tab.mobi {
	display: block;
}

.tab {
	display: none;
}

.tab.mobi {
	display: block;
}

.pc.mobi {
	display: block;
}

.mobi {
	display: block;
}

.m20 {
	margin: 2.5% !important;
}

.mt20 {
	margin-top: 2.5% !important;
}

.mb20 {
	margin-bottom: 2.5% !important;
}

.no-mt20 {
	margin-top: -5% !important;
}

.mt-20 {
	margin-top: 5% !important;
}

.mb-20 {
	margin-bottom: 5% !important;
}

.ml20 {
	margin-left: 2.5% !important;
}

.mr20 {
	margin-right: 2.5% !important;
}

.m40 {
	margin: 5% !important;
}

.mt40 {
	margin-top: 5% !important;
}

.mb40 {
	margin-bottom: 5% !important;
}

.ml40 {
	margin-left: 5% !important;
}

.mr40 {
	margin-right: 5% !important;
}

.m60 {
	margin: 7.5% !important;
}

.mt60 {
	margin-top: 7.5% !important;
}

.mb60 {
	margin-bottom: 7.5% !important;
}

.ml60 {
	margin-left: 7.5% !important;
}

.mr60 {
	margin-right: 7.5%;
}

.m80 {
	margin: 10% !important;
}

.mt80 {
	margin-top: 10% !important;
}

.mb80 {
	margin-bottom: 10% !important;
}

.ml80 {
	margin-left: 10% !important;
}

.mr80 {
	margin-right: 10%;
}

.m100 {
	margin: 12.5% !important;
}

.mt100 {
	margin-top: 12.5% !important;
}

.mb100 {
	margin-bottom: 12.5% !important;
}

.ml100 {
	margin-left: 12.5% !important;
}

.mr100 {
	margin-right: 12.5%;
}

.p20 {
	padding: 2.5vw !important;
}

.pt20 {
	padding-top: 2.5vw !important;
}

.pb20 {
	padding-bottom: 2.5vw !important;
}

.pl20 {
	padding-left: 2.5vw !important;
}

.pr20 {
	padding-right: 2.5vw !important;
}

.p40 {
	padding: 5vw !important;
}

.pt40 {
	padding-top: 5vw !important;
}

.pb40 {
	padding-bottom: 5vw !important;
}

.pl40 {
	padding-left: 5vw !important;
}

.pr40 {
	padding-right: 5vw !important;
}

.p60 {
	padding: 7.5vw !important;
}

.pt60 {
	padding-top: 7.5vw !important;
}

.pb60 {
	padding-bottom: 7.5vw !important;
}

.pl60 {
	padding-left: 7.5vw !important;
}

.pr60 {
	padding-right: 7.5vw !important;
}

.p80 {
	padding: 10vw !important;
}

.pt80 {
	padding-top: 10vw !important;
}

.pb80 {
	padding-bottom: 10vw !important;
}

.pl80 {
	padding-left: 10vw !important;
}

.pr80 {
	padding-right: 10vw !important;
}

.p100 {
	padding: 12.5vw !important;
}

.pt100 {
	padding-top: 12.5vw !important;
}

.pb100 {
	padding-bottom: 12.5vw !important;
}

.pl100 {
	padding-left: 12.5vw !important;
}

.pr100 {
	padding-right: 12.5vw !important;
}

.br-sp{
	display: block;
}

/*----------------------------------------
文字スタイル
----------------------------------------*/

.fs15 {
	font-size: 3.5vw !important;
	line-height: 5.5vw !important;
}

.fs23 {
	font-size: 6.5vw !important;
	line-height: 8.5vw !important;
}

.fs30 {
	font-size: 8vw !important;
	line-height: 10vw !important;
}

.fs40 {
	font-size: 9.5vw !important;
	line-height: 11.5vw !important;
}

.fs50 {
	font-size: 11vw !important;
	line-height: 13vw !important;
}


#point-box .txt-1 .num{
	font-size: 10vw;
}
#merit h2 .txt-large,
#omakase-mm{
	font-size: 6vw;
}
.title-common,
#fee h2,
.merit-list li::before,
#omakase .txt-large,
#point-box
{
	font-size: 5.5vw;
}
.contact-txt-1,
#omakase-mm .txt-sm,
.flow-lists .flow-title,
#fee table .t-name td{
	font-size: 5vw !important;
}
#omakase{
	font-size: 5vw !important;
	line-height: 9vw !important;
}
.contact-tel-txt-1,
.contact-mail-txt-2,
.onayami-list ul li .txt,
#profile h3{
	font-size: 4.5vw !important;
}
.head-in-logo .company{
	font-size: 4vw !important;
}


/*----------------------------------------
header
----------------------------------------*/
header{
	height: 50px;
}
.head-in-logo .head-in-text::before{
	width: 37px;
}
.head-in-logo h1{
	padding-top: 2px;
	font-size: 25px;
}
.head-in-logo .company{
	margin: 3px 0 0 53px;
}
.head-in-logo .company {
    margin: 0;
    top: 104%;
    position: absolute;
    left:51px;
    white-space: nowrap;
	font-size: 13px !important;
	font-weight: normal !important;
}
.sp-menu{
	top:50px;
}
#sp-menu-box{
	width: 50px;
}
#sp-menu-btn{
	flex-basis: 50px;
	width: 50px;
	height: 50px;
}

#sp-menu-box .inner{
	height: 50px;
	line-height: 50px;
}
.menu-trigger{
	top:13px;
}
.menu-trigger::before,
.menu-trigger::after{
	top:13px;
}
.menu-trigger::before, .menu-trigger::after, .menu-trigger span{
	width: 70%;
	margin: 0 auto;
	left: 0;
	right: 0;
}

/*----------------------------------------
リスト
----------------------------------------*/
.list-common{
	flex-wrap: wrap;
}
.list-common ul{
	width: 100%;
}
/*----------------------------------------
メインイメージ
----------------------------------------*/
#main-img{
	padding: 2vw 0 0;
}
#main-img img{
	max-width: 100%;
	padding: 0;
}

/*----------------------------------------
お問い合わせ
----------------------------------------*/
.contact-tel-mail-box{
	flex-wrap: wrap;
}
.contact-tel, .contact-mail{
	width: 96%;
	margin: 20px auto;
}
.contact-tel .in-box{
	margin: 0.5em 0;
}
.contact-txt-1 {
	position: relative;
    padding: 20px 0 20px 11vw;
}
.contact-tel-p{
	bottom: 0;
    left: -2vw;
}
.contact-tel-p img{
	height: 26vw;
	width: auto;
}
.contact-muryou {
    display: block;
}
.contact-muryou img{
	margin: 0 auto;
}

/*----------------------------------------
税務調査相談士研究協会について
----------------------------------------*/
#about-corp {
	background-size: 80px 80px;
}
#about-corp .content {
    padding: 15vw 10vw 15vw 10vw;
}
#about-corp .tx{
	font-size: 5vw !important;
	line-height: 8.5vw !important;
}

/*----------------------------------------
お悩み
----------------------------------------*/
#onayami h2{
	text-align: left !important;
	display: inline-block;
}
#onayami .bal img {
    margin: 0 auto 2vw 8vw;
}
.emphasis_circle_filled {
	background-image: none;
}

/*----------------------------------------
ご安心ください
----------------------------------------*/
#omakase.mm-common-btm-arrow{
	padding: 5vw 0;
}
#omakase-mm {
    background-position: right center;
	text-align: center;
	line-height: 8vw;
	background-color: rgba(255,255,255,0.6);
    background-blend-mode: lighten;
}
#omakase-mm .red {
    text-shadow: 1px 1px #fff, -1px 1px #fff, -1px -1px #fff, 1px -1px #fff, 2px 1px #fff, 1px 2px #fff, -1px 1px #fff, 1px -1px #fff;
}
/*----------------------------------------
メリット
----------------------------------------*/
.merit-list li{
	width: 100%;
}

.merit-list li::before{
	width: 80px;
}
.merit-list li:nth-child(odd),
.merit-list li:nth-child(even){
	float: unset;
}
.merit-list li .txt {
    padding: 20px 10px 20px 90px;
}
.merit-list li:nth-child(1)::after,
.merit-list li:nth-child(2)::after,
.merit-list li:nth-child(10)::after{
	left: 28px;
}
.merit-list li:nth-child(3)::after,
.merit-list li:nth-child(4)::after,
.merit-list li:nth-child(5)::after{
	left: 24px;
}
.merit-list li:nth-child(6)::after{
	top:53%;
	left: 17px;
}
.merit-list li:nth-child(7)::after{
	left: 25px;
}
.merit-list li:nth-child(8)::after{
	left: 21px;
}
.merit-list li:nth-child(9)::after{
	left: 22px;
}
/*----------------------------------------
ポイント
----------------------------------------*/
#point-box{
	margin-top: 50px;
}
.point-ex-box{
	flex-wrap: wrap;
}
.point-ex-box-contents{
	width: 100%;
}
.point-ex-box .arrow{
	margin: 20px auto 38px auto;
}
.point-ex-box .arrow::after {
    transform: rotate(90deg);
}
.point-ex-box .arrow::after {
    left: -100%;
	top:10%;
}
.point-ex-explain{
	margin:5.5vw auto 4vw auto;
}
/*----------------------------------------
ご相談から税務調査対応までの流れ
----------------------------------------*/
.flow-lists li:nth-child(odd)::before{
	width: 80px;
	font-size: 3.5vw;
}
.flow-lists li:nth-child(odd)::after{
	font-size: 8vw;
	left: 23px;
    top: 55px;
}
.flow-lists li .txt {
    padding: 10px 10px 10px 90px;
}
.flow-lists .at{
	white-space: unset;
	display: block;
	margin: 0;
}
.flow-lists .pay{
	display: block;
	margin: .5em 0;
}
/*----------------------------------------
事務所のご案内
----------------------------------------*/
#company .wrapper{
	flex-wrap: wrap;
}
#company table{
	width: 100%;
	margin-bottom: 50px;
}
#company .map{
	width: 100%;
}
#company .map iframe{
	height: 300px;
}

/*----------------------------------------
料金表
----------------------------------------*/
.fee-box-wrap{
	flex-wrap: wrap;
}
.fee-box:nth-child(1){
	width: 100%;
}
.fee-box:nth-child(2){
	width: 100%;
}
.fee-box:nth-child(3){
	width: 100%;
	margin-bottom: 0;
}
.fee-box dt{
	font-size: 5vw;
	line-height: 7vw;
}
.fee-box dd {
    padding: 5% 0 5% 0;
}

.fee-num-large{
	font-size: 8vw;
}
.fee-num-day{
	font-size: 5vw;
	line-height: 7vw;
}
.fee-num-yen{
	font-size: 5vw;
	line-height: 7vw;
}

.fee-gensyougaku-box{
	margin: 0;
	flex-wrap: wrap;
	justify-content: space-between;
}
.fee-gensyougaku-1,
.fee-gensyougaku-2{
	padding: 5vw 0;
	width: 45%;

}

.fee-gensyougaku-hiku{
	font-size: 5vw;
	line-height: 7vw;
}

.fee-gensyougaku-img {
    margin-top: 20px;
    width: 100%;
}

.fee-gensyougaku-img img{
	margin: 5vw auto 2vw auto;
	max-width: 100%;
}
/*----------------------------------------
ご相談フォーム
----------------------------------------*/

/*----------------------------------------
footer
----------------------------------------*/
.footer-inner{
	flex-wrap: wrap;
	justify-content: center;
}
footer .logo{
	text-align: center;
}
footer .logo::before{
	left: unset;
}
footer .head-in-info-tel-num{
	margin: 10px auto;
}
footer .contact-area{
	margin-top: 20px;
}
footer .head-in-info-tel-num::before{
	top:0;
}
footer .logo .company{
	margin: 10px 0;
}

/*----------------------------------------
ページトップ
----------------------------------------*/

.pagetop {
	bottom: 0;
	height: 50px;
	margin: 0 2.5% 7.5% 0;
	right: 0;
	width: 50px;
}

.pagetop::before {
	font-size: 50px;
	line-height: 50px;
}

.pagetop:hover {
	opacity: 1;
}

/*----------------------------------------
568px以上
----------------------------------------*/

@media (min-width: 568px) {

	body {
		font-size: 4vw;
		line-height: 6vw;
	}

	.list li {
		margin-left: 4vw !important;
	}

	.num-list li {
		margin-left: 4vw !important;
	}

	.fs15 {
		font-size: 2.5vw !important;
		line-height: 4.5vw !important;
	}

	.fs23 {
		font-size: 5.5vw !important;
		line-height: 7.5vw !important;
	}

	.fs30 {
		font-size: 7vw !important;
		line-height: 9vw !important;
	}

	.fs40 {
		font-size: 8.5vw !important;
		line-height: 10.5vw !important;
	}

	.fs50 {
		font-size: 10vw !important;
		line-height: 12vw !important;
	}

}

/*----------------------------------------
480以下
----------------------------------------*/

@media (max-width: 480px) {
	.head-in-logo h1{
		font-size: 20px;
		padding-top: 6px;
		white-space: nowrap;
	}
	.head-in-logo .company{
		top:110%;
		left: 33px;
	}
	.head-in-logo .head-in-text{
		padding-left: 32px;
	}
	.head-in-logo .head-in-text::before{
		width: 28px;
		top:12px;
	}

	.onayami-p {
		top: -49vw;
		right: 2vw;
	}
	.onayami-p img{
		width: auto;
		height: 49vw;
		
	}
	#onayami .list-common{
		margin-top: 6vw !important;
	}

	.contact-tel, .contact-mail{
		width: 92%;
	}
	.contact-logo{
		margin: 20px 0 0 0;
	}

	.contact-logo span{
		padding-left: 38px;
	}
	.contact-logo span::before{
		width: 26px;
		top:0;
		height: 26px;
		bottom: 0;
		margin: auto;
	}
	.contact-mail-txt-2::before{
		width: 23px;
	}
	.contact-tel .in-box .allday img{
		width: 40px;
		height: auto;
	}
	.contact-logo{
		font-size: 5vw;
	}
	.contact-tel-num{
		font-size: 9vw;
	}
	.contact-mail-txt-1{
		font-size: 4.5vw;
	}
	.contact-mail-txt-2::before{
		top:5px;
	}
	.contact-tel, .contact-mail {
		height: auto;
		padding: 0 0 3vw 0;
	}
	.contact-tel, .contact-mail{
		margin: 1em auto 0 auto;
	}

	.onayami-list ul li{
		min-height: unset;
	}
	.onayami-list ul li .txt::before{
		width: 20px;
		top:10px;
	}

	.flow-lists li:nth-child(odd)::before{
		content: '\A STEP';
	}
	.flow-lists li:nth-child(odd)::after{
		left: 29px;
	}
	#profile .greeting{
		flex-wrap: wrap;
	}
	#profile .greeting .tx{
		order: 2;
	}
	#profile .greeting .ceo-pic{
		order: 1;
		margin: 1em auto;
	}

	#area .flex{
		flex-wrap: wrap;
		text-align: center;
		margin-top: 5px;
	}
	#area .pic{
		width: 100%;
		order: 2;
	}
	#area .pic img{
		margin: 0 auto;
		width: 150px;
		height: auto;
	}
	#area .area-tx{
		width: 100%;
		order: 1;
		margin: 30px auto;
	}

	#qa dt .q-mark,
	#qa dd .a-mark{
		width: 35px;
	}
	#qa dt .q-mark,
	#qa dd .a-mark{
		margin-right: 10px;
	}
	#qa dd {
		padding: 20px 10px 20px 10px;
	}
	#fee table{
		table-layout: auto;
	}
	#fee table th{
		width: 60%;
	}
	#fee table td{
		padding: 10px;
	}
	#fee .attention dt .circle {
		width: 30px;
		height: 30px;
		line-height: 30px;
	}
	#fee table th{
		padding: 10px;
	}
	#form input[type="text" i] {
		font-size: 4.5vw;
	}
	#form table{
		max-width: unset;
		padding: 0;
		margin: 50px auto 5px auto;
	}
	#form textarea{
		font-size: 4.5vw;
	}
	.form-submit{
		width: 96%;
	}
	.form-submit input[type="submit" i]{
		font-size: 4.5vw;
		height: 60px;
		line-height: 60px;
	}
	.form-submit::after{
		width: 21px;
		top:20px;
	}
	#policy dt{
		font-size: 4.5vw;
	}
	#policy dd{
		padding: 10px;
	}

	footer .logo{
		font-size: 6vw;
	}
	footer .logo::before{
		width: 25px;
		top:12px;
	}
	footer .logo .name{
		padding-left: 32px;
	}

}


/*----------------------------------------
390下
----------------------------------------*/

@media (max-width: 390px) {

	#fee .ex{
		font-size: .8em;
	}
	#form table{
		width: 96%;
	}
	
	.contact-mail-txt-1{
		left: calc(50% - 130px);
		width: 260px;
		font-size: 5vw !important;
	}
	.contact-muryou img {
		width: 45vw;
		height: auto;
	}

	.soudanshi-logo{
		width: 26px;
	}
}