@charset "utf-8";
/************フォント************/
@import url(http://fonts.googleapis.com/earlyaccess/notosansjapanese.css);




input,
textarea,
select {
    font-size: 16px;
}





label{
	width:150px;
}

@media screen and (max-width: 768px) {
	
label{
	width:130px;
}	
}

.text{
	width:900px;
	margin:40px auto 0 auto;
	text-align:left;
	text-align: justify;
	text-justify: inter-ideograph;
	-ms-text-justify: inter-ideograph;
	line-height:1.9em;
	letter-spacing:0.05em;
}


@media screen and (max-width: 768px) {
.text{
	width:92%;
	margin:30px auto 0 auto;
	line-height:1.7em;
}
}



/************common************/
a:hover img {
    opacity: 0.7;
    filter: alpha(opacity=70);
}

a img {
    -webkit-transition: 0.3s ease-in-out;
    -moz-transition: 0.3s ease-in-out;
    -o-transition: 0.3s ease-in-out;
    transition: 0.3s ease-in-out;
}

a:link{
  color:#00C9FC;
  text-decoration:none;
}

a:hover{
  color: #005CFD;
  text-decoration:none;
}

* {
  box-sizing: border-box;
}

.clearfix:after {
  content: "";
  display: block;
  clear: both;
  height: 0;
}

p {
  text-align: left;
}

.gd {
  color: #C09D4F;
}

.red {
  color: red;
  font-weight: 700;
}

.under_red {
  border-bottom: 2px red solid;
}

.sml {
  font-size: 14px;
}

/************表示切り替え************/
.pc{display:block;}
.tab{display:none;}
.sp{display:none;}


@media screen and (max-width: 768px) {
  .pc{display:none;}
  .tab{display:none; }
  .sp{display:block;}
  img {
    max-width: 100% !important;
    height: auto !important;
  }
  .inner {
    width: auto;
  }

  .sml {
  font-size: 12px;
}

}


/************全体PC************/
html{
  overflow-y: scroll;
}

body{
  margin:0 auto;
  padding:0;
  text-align:center;
  background:#fff;
  font-family: 'Noto Sans Japanese', sans-serif;<span class="s2"></span>;
  font-size:16px;
  color: #434343;
  font-weight:300;
  min-width: 950px;
}

article{
  margin:0px auto;
  padding:0;
  clear:both
}

img {
  vertical-align: middle;
}

.inner {
  width: 100%;
  max-width: 952px;
  margin:0 auto;
}

.logo_mrc {
  padding: 85px 0 10px 0;
}

h3 {
    font-size: 33px;
    padding-bottom: 10px;
    color: #C09D4F;
    border-bottom: 2px #C09D4F solid;
    clear: both;
    font-weight: 300;
    margin: 0 0 14px 0;
}

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

body{
  margin:0 auto;
  padding:0;
  text-align:center;
  background:#fff;
  font-family: 'Noto Sans Japanese', sans-serif;<span class="s2"></span>;
  letter-spacing:0.05em;
  font-size:16px;
  color:#434343;
  min-width: 100%;
}

.logo_mrc {
    padding: 55px 0 10px 0;
}

h3 {
    font-size: 24px;
    padding-bottom: 10px;
    color: #C09D4F;
    border-bottom: 2px #C09D4F solid;
    clear: both;
    font-weight: 300;
    margin: 0 0 14px 0;
}

}


/************ヘッダー************/

#header {
  height: 100px;
  position: fixed;
  background:#fff;
  top: 0px;
  left: 0px;
  width: 100%;
  box-shadow:1px 1px 1px 1px #EFEFEF;
  z-index: 1
}

.header {

}

.header_logo {
  float: left;
}

h1 {
    margin: 0;
    padding: 0;
    height: 100px;
    line-height: 90px;
}

.header_form {
    float: right;
    height: 100px;
}

.header_form img {
    height: 101px;
}



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

#header {
  height: auto;
  padding:3px 0 1.5% 0;
  position: fixed;
  background:#fff;
  top: 0px;
  left: 0px;
  width: 100%;

}

.header {

}

.header_logo {
    float: left;
    width: 28%;
	max-width:150px;
    height: auto;
    line-height: 42px;
}

.header_form {
    float: right;
    height: 45px;
    line-height: 45px;
    padding-right: 2%;
    width: 55%;
}

.header_logo img {
    height: 45px;
}

.header_form img {
    height: 45px;
}


}


/************メインビジュアル************/
/************アイキャッチ************/
#eyecatch {
    background-color: #202151;
}

/*.eyecatch_main {
  background: url(../img/eyecatch.png) no-repeat;
  background-position: top center;
  background-size: 100%;
  margin: 0 auto;
  max-width: 1200px;
  height: auto;
  min-height:625px;
}

.eyecatch_btn {
  width: 625px;
  margin: 0 auto;
  padding-top: 445px;
}*/

.eyecatch_main {
  margin: 0 auto;
  max-width: 1200px;
  height: auto;
  min-height:625px;
  position: relative;
}

.eyecatch_img img{
  width: 1200px;
  max-width: 1200px;
}

.eyecatch_btn {
    position: absolute;
    width: 400px;
    top: 445px;
    left: 400px;
}

.eyecatch_btn img{
  width: 100%;
  max-width: 400px;
}


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

/*#eyecatch {
    background-color: #202151;
    padding-top: 85px;
    width: 100%;
}

.eyecatch_main {
  background: url(../img/eyecatch_sp.png) no-repeat;
  background-position: top center;
  background-size: 100%;
  margin: 0 auto;
  height: auto;
}

.eyecatch_btn {
    width: 100%;
    padding: 840px 0 40px 0;
}
*/

.eyecatch_main {
  margin: 50px 0 0 0;
  max-width: 768px;
  /*height: auto;*/
  min-height:auto;
}

.eyecatch_img img{
  width: 100%;
  max-width: 768px;
}


}



/************税金は？？************/
#zeikin {
}

.zeikin_title {
}

.graf {
 padding: 20px 0;
}

.zeikin_box1 {
  font-size: 18px;
  margin: 30px 60px;
}

.zeikin_man {
    width: 30%;
    float: left;
}

.zeikin_3point {
    padding-left: 20px;
    width: 70%;
    float: right;
}

.zeikin_3point ul {
    margin: 0 0 20px 0;
    padding: 0;
    list-style: none;
}

.zeikin_3point li {
  text-align: left;
  font-style: italic;
}

.number {
  font-size: 28px;
  color: #C09D4F;
  font-weight: 700;
}

.pre1,.pre2 {
    float: left;
    padding-left: 20px;
    margin: 10px 0 0 0;
}


.zeikin_box2 {
    border: solid #dae1e1 2px;
    width: 910px;
    display: flex;
    margin: 40px auto;
}

.zeikin_hourei {
  width: 630px;
  padding: 20px;
}

.zeikin_hourei p {
  margin: 0;
  line-height: 1.9;
  font-size: 15px;
}

.hourei_title p {
  font-weight: 700;
  margin-bottom: 5px;
}

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

.graf {
 padding: 20px 0;
 width: 95%;
 margin: 0 auto;
}

.zeikin_box1 {
    font-size: 18px;
    margin: 30px auto;
}

.zeikin_man {
    width: 35%;
    float: left;
    margin: 20px 0 0px 10px;
}

.zeikin_3point {
    padding-left: 0;
    width: 100%;
    float: none;
    text-align: center;
    margin: 0 auto;
}

.zeikin_3point p {
    text-align: center;
    font-size: 20px;
    margin: 0 auto;
    padding: 0;
}

.zeikin_3point ul {
  margin: 20px auto;
  padding: 0;
  list-style: none;
}

.zeikin_3point li {
    text-align: center;
    font-style: italic;
    font-size: 20px;
    margin: 10px auto;
}

.number {
  font-size: 36px;
  color: #C09D4F;
  font-weight: 700;
}

.pre1 {
    float: none;
    font-size: 18px;
    padding-top: 45px;
}

.pre2 {
    display: block;
    text-align: left;
    margin: 0 auto;
    width: 100%;
    padding-left: 35%;
    padding-right: 2%;
}

.zeikin_box2 {
    border: solid #dae1e1 2px;
    width: 95%;
    display: block;
    margin: 40px auto;
}

.zeikin_hourei {
  width: 100%;
  padding: 20px;
}

.zeikin_hourei p {
    margin: 0;
    line-height: 1.7;
	text-align:justify
}

.bitcoin {
    width: 100%;
    margin: 0 auto 20px;
}


}



/************税務申告************/
#shinkoku {
}

.shinkoku_title {
}

.shinkoku_box {
  background: url(../img/design.png) center no-repeat;
  height: 220px;
  color: white;
  margin: 30px auto;
}

.shinkoku_box ul {
  list-style: none;
  width: 400px;
  margin: 0 auto;
  padding: 40px 0 0 0;
}

.shinkoku_box li {
  text-align: left;
  font-size: 24px;
  font-weight: 700;
  background: url(../img/check.png) no-repeat;
  background-position: left center;
  padding: 0px 0 0px 30px;
  line-height: 2.0em;
}

.shinkoku_box p {
  text-align: center;
  font-size: 18px;
}

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

.shinkoku_box {
  background: url(../img/design.png) center no-repeat;
  color: white;
  margin: 30px auto;
  width: 95%;
}

.shinkoku_box ul {
    list-style: none;
    width: 100%;
    margin: 0 auto;
    padding: 30px 15px 20px;
}

.shinkoku_box li {
    text-align: center;
    font-size: 15px;
    font-weight: 700;
    background: url(../img/check.png) no-repeat;
    background-position: 5% center;
    padding: 0px 0 0px 30px;
    line-height: 2.0em;
}

.shinkoku_box p {
    text-align: left;
    font-size: 15px;
    width: 80%;
    margin: 10px auto;
}

}


/************5つの理由************/
.5point_box {
  display: flex;
}

.5point_box_sp {

}

/************税理士によるサービス************/
#service {
}

.service_title {
}

.service_box1 {
    margin-top: 30px;
}

.nishimori_box {
  width: 300px;
  float: left;
}

.nishimori {
  margin: 0;
}

.nishimori_box p {
  text-align: center;
  font-weight: 500;
  margin: 0;
}

.name {
  font-size: 20px;
}

.service_box2,.profile {
  width: 650px;
  float: right;
}

.service_point {
  margin: 0;
  background-color: #FAF7F1;
  padding: 20px 0 20px 50px;
}

.service_point li {
    font-size: 18px;
    text-align: left;
    font-weight: 500;
    line-height: 1.8em;
}

.ibuki_logo {
  width: 650px;
  text-align: right;
  float: right;
}

.profile p {
  margin: 20px 0 0 0;
  text-align:justify
}

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

.nishimori_box {
  width: 95%;
  float: none;
  margin: 30px auto;
}

.nishimori_box p {
    text-align: left;
    font-weight: 700;
    font-size: 14px;
    margin: 0 5px;
}

.nishimori_img {
  float: left;
  width: 45%;
}

.nishimori {
  float: right;
  width: 55%;
  padding-top: 100px;
}

.ibuki {
  width: 100%;
}

.ibuki_logo {
  width: 90%;
  margin-top: 20px;
  float: none;
}

.service_box2,.profile {
  width: 95%;
  float: none;
  margin: 0 auto;
}


.service_point {
    margin: 0;
    background-color: #FAF7F1;
    padding: 15px 10px 15px 35px;
}

.service_point li {
    font-size: 16px;
    text-align: left;
    font-weight: 500;
    line-height: 1.7em;
}

}


/************料金************/
#hiyou {
}

.hiyou_title {
}

.hiyou_box1 {
  margin: 40px auto;
}

.base1,.base2 {
  margin-top: 40px;
}

.base1 table,.base2 table {
  font-size: 20px;
  margin: 10px auto;
  border-collapse: collapse;
  border-top: 1px solid #bdbdbd;
  border-bottom: 1px solid #bdbdbd;
}

.base2 caption {
  text-align: left;
}

.base1 tr,.base2 tr {
  height: 50px;
}

.base1 th,.base2 th {
  color: #C09D4F;
  background-color: #FAF7F1;
  border-bottom: 1px solid #bdbdbd;
  border-right: 1px solid #bdbdbd;
}

.base1 th:first-child,.base2 th:first-child,.base1 td:nth-child(2) {
  width: 200px;
}

.base2 th:nth-child(2) {
  width: 400px;
}

.base2 th:last-child {
  width: 300px;
  border-right: none;
}

.base2 td {
  border-bottom: 1px solid #bdbdbd;
  border-right: 1px solid #bdbdbd;
}

.base2 td:last-child {
  border-right: none;
}

.hiyou_box2 {
  margin: 0 auto;
  width: 900px;
}


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

.base1, .base2 {
    margin: 40px auto;
    width: 95%;
}

.hiyou_box2 {
    margin: 0 auto;
    width: 100%;
}

.base1 table,.base2 table {
  font-size: 14px;
  margin: 10px auto;
  border-collapse: collapse;
  border-top: 1px solid #bdbdbd;
  border-bottom: 1px solid #bdbdbd;
}

}



/************お客様の声************/
#user {
}

.user_title {
}

.user_box1 {
    display: flex;
    margin: 30px 20px;
}

.user_man {
}

.user_man p {
  text-align: center;
  margin: 0;
}

.user_comment p {
  padding-left: 20px;
  margin: 0;
}

@media screen and (max-width: 768px) {
.user_box1 {
    display: block;
    margin: 30px 20px;
}

.user_comment p {
  padding: 0;
  margin: 10px auto;
}

}


/************対応取引所************/
#torihiki {
}

.torihiki_title {
}

.torihiki_box1 {
  margin: 60px auto;
}

.torihiki_box1 li img{
  height: 40px;
  margin: 20px 35px;
}

.torihiki_box1 ul {
  list-style: none;
  padding: 0;
  margin: 0;
}

.torihiki_box2 h4 {
    font-size: 24px;
    padding: 20px 0 10px 0;
    border-bottom: 2px solid #C09D4F;;
    width: 100px;
    margin: 0 auto;
}

.torihiki_box2 {
  width: 930px;
  background: #F5F5F5;
  margin: 20px auto;
}

.torihiki_box2 ul,.torihiki_box4 ul,.torihiki_box5 ul {
  text-align: center;
}

.torihiki_box2 li,.torihiki_box4 li,.torihiki_box5 li {
  display: inline-block;
}

.torihiki_box3 {
}

.torihiki_box4,.torihiki_box5 {
  width: 450px;
  background: #F5F5F5;
  margin: 0 11px;
}

.torihiki_box4 h4,.torihiki_box5 h4 {
    font-size: 24px;
    padding: 20px 0 10px 0;
    border-bottom: 2px solid #C09D4F;;
    width: 150px;
    margin: 0 auto;
}

.torihiki_box4 {
  float: left;
}

.torihiki_box5 {
  float: right;
}


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

.torihiki_box1 {
  margin: 30px auto;
  width: 95%;
}

.torihiki_box1 li img{
  height: 40px;
  margin: 20px 35px;
  width: 60%;
}

.torihiki_box2 {
  width: 100%;
  background: #F5F5F5;
  margin: 20px auto;
}

.torihiki_box2 li,.torihiki_box4 li,.torihiki_box5 li {
  display: inline-block;
  width: 48%
}

.torihiki_box4,.torihiki_box5 {
  width: 100%;
  background: #F5F5F5;
  margin: 20px auto;
}

.torihiki_box4 {
  float: none;
}

.torihiki_box5 {
  float: none;
}

}


/************無料相談フォーム************/

/************法人概要************/
#info {
}

.info_title{
}

.info-box {
}

.info_table {
  width: 920px;
  margin: 40px auto;
  text-align: left;
}

.info_table td{
  line-height:1.7em;
  vertical-align:text-top;
  padding-bottom:15px
}

.info_list {
  min-width: 90px;
  font-weight: 500;
}


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

.info_table {
  width: 95%;
  margin: 40px auto;
  text-align: left;
}
}
/************フォーム************/

/************フッター************/
footer{
  background: #C09D4F;
  padding:0;
  color:#FFFFFF;
  margin-top:90px;
}

.copy{
  padding:20px 0;
  font-size:14px;
  text-align: center;
  letter-spacing:0.1em;
  margin: 0;
}

@media screen and (max-width: 768px) {
  footer{
    background: #C09D4F;
    padding:0px 0;
    color:#FFFFFF;
    margin-top:40px
  }

  .copy{
    padding:10px 0;
    font-size:10px
  }
}


/************サンクスページ************/



.home{
  margin:50px auto;
  text-align: center;
  color: #C09D4F;
}


.thanks_logo{
  width:300px;
  height:70px;
  margin:50px auto;
}


.thanks{
  font-size:33px;
  font-weight:200;
  color:#C09D4F;
  padding:30px 0 10px 0;
  margin-bottom:14px;
}

.thanks_text {
  text-align: center;
  margin-top: 50px;
}


@media screen and (max-width: 768px) {
.home{
    margin:20px auto;
  }

  .thanks_logo{
  width:200px;
  height:60px;
  margin:20px auto 6px auto;
}


.thanks{
  font-size:24px;
  font-weight:200;
  color: #C09D4F;
  padding:20px 0 0px 0;
  line-height:1.3em;


}

.thanks_text{
  width:90%;
  margin:0 auto;
  text-align:left;


}
}