@charset "utf-8";
/* CSS Document */
/*****************
全体的な設定
*****************/

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";
}
.smp {
	display: none;
}
#content {
}
.red {
	color: #D30507;
}
.blue {
	color: #75c1db;
}
.pink {
	color: #f3a4b8
}
.strong {
	color: #d40606;
	font-size: x-large;
	font-weight: bold;
}
.right {
	text-align: right;
}
.yellowline {
	background: linear-gradient(transparent 60%, #ff0 0%)
}
.block{
	display:block;
}
.wrap {
	width: 1000px;
	margin: 0 auto
}
.cf {
	zoom: 1;
}
.mg_tb {
	margin: 30px auto
}
.mg_b {
	margin-bottom: 15px
}
.fc_r {
	color: #D30507
}
/************
ヘッダー
*************/
header {
	background-image: url(../img/back_header.png);
	background-repeat: repeat-x;
	text-align: center;
	background-size: 100%;
}
header h1 {
	margin: 0;
}
/*******
フッター
*******/
#footer-navi {
	padding: 10px 0;
}
#footer-navi ul {
	width: 100%;
	padding: 0;
	display: inline-block;
	margin: 0 auto;
}
#footer-navi li {
	padding: 10px 3px 7px 3px;
	float: left;
	width: 118px;
	list-style: none;
	border-left: solid 1px #B4AFA9;
	text-align: center;
}
#footer-navi ul:last-child {
	border-right: solid 1px #B4AFA9;
}
#footer-navi a {
	color: #000;
	text-decoration: none;
}
footer {
	background-color: #fff;
	font-size: 13px;
	padding-bottom: 30px;
}
footer .menu {
	background-image: url(../img/back_footer.png);
	background-repeat: repeat-x;
	text-align: center;
	margin-bottom: 20px;
}
footer span.item {
	display: inline-block;
	width: 90px;
}
#copyright {
	text-align: center;
	padding: 10px 0;
	font-size: 12px;
}
/***********************
トップページ
********************/
.top {
	background-image: url(../img/back_main.png);
	background-repeat: no-repeat;
	background-position: center -120px;
}
.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: 30px;
	margin-bottom: 0;
	text-align: center
}
/*********
メリットまとめ
*******/
#merit {
	background-image: url(../img/merit_back.png);
	background-repeat: repeat;
	text-align: center;
}
#merit h2 {
	font-size: 36px;
	margin: 0;
	background: #fff;
	line-height: 2em;
	padding-top: 0em;
	position: relative;
	top: -7px;
}
#merit p {
	margin-top: 0px;
	margin-bottom: 32px;
}
.merit_img {
	display: flex;
	flex-wrap: wrap;
	justify-content: space-around;
	padding-bottom: 2em;
}
.merit_img .content_box{
	width:25%;
}
.merit_img img {
	margin-bottom: 10px;
}/***********************
様々な実績
********************/
#performance .case {
	position: relative;
	padding: 2%;
	width: 96%;
	margin: 1em auto;
	background: #FFF;
	background-image: url(../img/merit_back.png);
	background-repeat: repeat;
	box-sizing: border-box;
}
.case .consul {
	display: -webkit-flex;
	display: -moz-flex;
	display: -ms-flex;
	display: -o-flex;
	display: flex;
}
.case .title {
	order: 1;
	width: 23%;
}
.title .num_box {
	background-color: #377cb6;
	color: #fff;
	position: absolute;
	top: 0;
	width: 15%;
	height: 20%;
}
.title .num_box p {
	margin-bottom: 0;
}
.title .num_box .num {
	font-size: 35px;
}
.title .trigger_ttl {
	color: #377cb6;
	margin: 7.5em auto 0;
}
.case .case_content {
	order: 2;
	padding-right: 2em;
	text-align: left;
	width: 80%;
}
.case .case_content h3 {
	color: #377cb6;
	font-size: 30px;
	margin: 0;
	margin-bottom: 1em;
}
.case_profile {
	color: #4383ba;
	order: 3;
}
.success {
	border-top: 2px dotted #ccc;
	display: inline-flex;
	align-items: center;
}
.case .success_content {
	text-align: left;
	padding-top: 1em;
	text-align: left;
}
.success img {
	max-width: 100%;
	float: left;
	margin: 1em 2em 1em 1em;
}
/***********************
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: 20px;
}
/********************
お悩みではありませんか？
********************/
#help {
	text-align: center;
	font-weight: bold;
	font-size: 20px;
}
#help .blue {
	color: #306D9E;
}
/********************
すべて解決します
********************/


#resolution .resolution_content {
	font-size: 25px;
	font-weight: bold;
}
#resolution .resolution_txt {
	line-height: 1.7;
}
.resolution_content img {
	width: 40%;
	height: 100%;
	float: left;
}
.resolution_txt p {
	margin-bottom: 0;
}
#resolution .resolution_char {
	clear: both;
	display: flex;
	justify-content: space-around;
}
/********************
選ばれる3つの理由
********************/
#reason {
	font-weight: bold;
}
#reason p {
}
#reason img {
	height: 100%;
}
.reason1, .reason2, .reason3 {
	margin: 0 auto 2em;
	display: flex;
	align-items: flex-start;
	background-color: #FFF;
	padding: 0 1em;
}
.reason_content {
	padding: 0 5em;
}
.reason_content h3 {
	font-size: 33px;
}
#reason .small {
	font-size: 13px;
}
#reason .biko {
	text-align: left;
	font-size: 20px;
	text-shadow: #ffffff 2px 0px, #ffffff -2px 0px, #ffffff 0px -2px, #ffffff 0px 2px;
}
/***********************
プロフィール
********************/

h2.title {
	color: #fff;
	background-color: #D30507;
	padding: 10px;
	border-radius: 10px;
	margin-top: 0;
}
#profile {
	text-align: center;
}
#profile .mg_tb {
	margin-top: 0;
	position: relative;
	top: -10px;
}
.profile_area{
	display: flex;
	justify-content: center;
}
.profile_img{
	margin-right: 50px;
}
.profile_content {
	display: flex;
	flex-direction: column;
	float: right;
	text-align: left;
	align-items: center;
}
#profile .allbody {
}
.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;
}
.career thead:after {
	content: "";
	height: 1em;
	width: 100%;
	padding: 2px 0;
	display: block;
}
/*********
特徴・強み
*******/
#advantage {
	text-align: left;
	background-image: url(../img/back_advatage.png);
	padding: 2em;
	box-sizing: border-box;
}
.advantage_title {
	display: flex;
	align-items: center;
	justify-content: flex-start;
}
.advantage_title h3 {
	font-size: 35px;
	margin: 0;
	line-height: 1.5em;
}
.advantage_title .red {
	font-size: 45px;
}
.advantage_content {
	font-weight: bold;
	padding: 0 5em;
}
.advantage_content p {
	line-height: 2;
	margin: 1em auto;
	font-size: 20px;
}
#advantage .biko {
	background-color: #f7e6c9;
	padding: 1em 2em;
}
/*********
事務所情報
*******/
#access h3 {
	color: #fff;
	background-color: #D30507;
	padding: 10px;
	border-radius: 10px;
}
table.data {
	width: 50%;
	float: left;
	line-height: 2em;
	text-align: left;
}
table.data th {
	padding-left: 1em;
	vertical-align: baseline;
	font-weight: normal;
}
.map {
	width: 50%;
	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;
	top: 20px;
	left: 350px;
}
#price .price_box2 .headimg {
	position: absolute;
	top: -50px;
	right: -10px;
}
#price .area {
	background-color: #fff;
	padding: 50px 30px 30px;
	margin-top: 50px;
}
#price .area2 {
	background-color: #fff;
	padding: 350px 30px 30px;
	margin-top: 30px;
}
#price h2 {
	color: #fff;
	background-color: #D30507;
	padding: 10px;
	border-radius: 10px;
	text-align: center;
	;
}
#price h3 {
	color: #fff;
	background-color: #D30507;
	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 20px;
	border-collapse: collapse;
	background-color: #EEEEEE;
	line-height: 1.0em;
}
table.price1 .bc_r {
	background-color: #D30507;
	color: #fff;
}
table.price1 .bc_r_s {
	background-color: #F7E0E0
}
table.price1 .bc_b {
	background-color: #377CB6;
	color: #fff;
}
table.price1 .bc_b_s {
	background-color: #D7E8F7;
}
.price table {
	border-collapse: collapse;
}
.price table td, .price table th {
	padding: 10px;
	text-align: center;
}
.price table th {
	background-color: #eee;
}
/**************
お見積りに関して
**************/
#mitsumori {
	display: inline-block;
	background-image: url(../img/mitsumori-back.png);
	background-repeat: no-repeat;
}
#mitsumori .mitsumori-text {
	float: left;
	padding: 8px 0px 8px 70px;
	font-size: 20px;
	font-weight: bold;
	width: 62%;
}
#mitsumori .imgchar {
	float: right;
	bottom: 49px;
	position: relative;
	right: 26px;
	display: inline-block;
	width: 30%;
	height: auto;
}
/*********
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;
}
#penalty p {
	background: #fff300;
	margin-top: 0px;
	margin-bottom: 32px;
	font-weight: bold;
	font-size: 23px;
	padding: 1em 2em;
}
.penalty_img {
	display: flex;
	flex-wrap: wrap;
	justify-content: space-around;
	padding-bottom: 2em;
}
.penalty_img .content_box {
	width: 286px;
	text-align: center;
}
.penalty_img img {
	margin-bottom: 10px;
}
/***********************
FAQ
********************/
#faq {
	box-sizing: border-box;
	background-color: #fff;
	padding: 50px 50px;
	margin: 2em auto;
}
#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 {
	padding: 0;
	list-style: none;
}
#faq li {
	cursor: pointer;
	font-size: 20px;
	font-weight: bold;
	margin-bottom: 15px;
	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 li p {
	font-size: 15px;
	line-height: 1.5;
}
#faq .answer {
	display: none;
	background: #d2e7f8;
	font-weight: normal;
	margin: 0 2em;
	border-radius: 20px;
	padding: 1em;
	background-image: none;
	position: relative;
}
#faq .answer li:before {
	position: absolute;
	content: '';
	top: -35px;
	border: 20px solid transparent;
	border-bottom: 20px solid #d2e7f8;
}
#faq .answer li {
	font-weight: normal;
	background-image: none;
	padding: 0;
}
/***********************
残念なことになります(coution)
********************/
#coution {
	background-color: #fff;
	font-weight: bold;
	font-size: 20px;
}
#coution .text {
	padding: 15px 25px;
}
/***********************
お詫び
********************/
#owabi {
	background-image: url(../img/owabi_back.png);
	background-repeat: no-repeat;
	background-size: 100%;
}
#owabi .head {
	margin-bottom: 0px;
	padding-top: 1em;
	font-size: 36px;
	text-align: center;
}
#owabi .head img {
	max-width: 100%;
	top: -40px;
	left: 0;
	position: relative;
}
#owabi .owabi-content {
	background-image: url(../img/owabi_back.png);
	background-repeat: no-repeat;
	background-size: 100%;
	background-position: center;
	display: flex;
}
#owabi .owabi-content img {
	position: relative;
	left: 25px;
	bottom: 30px;
	max-width: 100%;
	height: 100%;
}
#owabi .owabi-txt {
	font-weight: bold;
	font-size: 19px;
	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-repeat: no-repeat;
	background-size: auto;
}
#voice .voice1 {
	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: 50px 50px;
	margin: 2em auto;
}
.column_content {
	text-align: left;
}
.column_content a {
	color: #347DB6;
	text-decoration: none;
	font-size: 20px;
}
.column_content ul {
	margin: 2em auto;
}
.column_content li {
	list-style: none;
	border-bottom: dashed 2px #ccc;
	margin: 1em 0;
}
.column_content p {
	width: 80%;
	display: inline-block;
	text-align: center;
}
.column_content p.left {
	width: 15%;
	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: 30px;
	margin-bottom: 0;
}
.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;
	font-weight: bold;
	color: #02187d;
}
#contact table td {
	padding-left: 20px;
}
.wpcf7-form-control {
	width: 100%;
	background-color: #eaf1f4;
	padding: 8px;
}
.submit {
	background: #02187d;
	color: #fff;
	border-radius: 4px;
	width: 200px;
	height: 50px;
	cursor: pointer;
	margin: 3em auto;
}
#contact h2.title {
	display: inline-block;
}
#contact p {
	font-size: 20px;
	font-weight: bold;
}
#contact .blue {
	font-size: 25px;
}

.header_contact_line a{
	background: #00B900;
    display: flex;
    justify-content: center;
    align-items: center;
    color: #fff;
    text-decoration: none;
    font-size: 25px;
    font-weight: bold;
}

.header_contact_line .sp{
	display: none;
}

.header_contact_line a p {
    margin: 20px 30px;
}

.header_contact_line .line_icon{
	width:50px;
}

.header_contact_line .line_arrow_bottom{
	width:35px;
}

.contact_line_area{
	margin: 15px auto 30px;
	border: 15px solid #00B900;
    border-radius: 5px;
	max-width: 980px;
}

.contact_line_area .df {
    background: #fff;
    display: flex;
    align-items: center;
    justify-content: center;
	padding: 20px 0;
	margin-top: -15px;
}

.contact_line_area .df a{
	margin-right: 100px;
}

.mizu{
	margin-top: 20px;
}