/*
（プロジェクト名）PC・タブレット用CSS
*/

/* ＝＝＝＝＝＝＝＝＝＝＝＝＝＝ 全ページ共通CSS ＝＝＝＝＝＝＝＝＝＝＝＝＝＝ */
/* :::::: 基本設定 :::::: */
body {
	font-size: 16px;
	font-family: 'Hiragino Kaku Gothic ProN', 'ヒラギノ角ゴ ProN W3', "メイリオ", Meiryo, "ＭＳ Ｐゴシック", "MS PGothic", sans-serif;
}
img {
	image-rendering: -webkit-optimize-contrast;
}
/* :::::: 全体設計 :::::: */
.wrapper {
	min-width: 1172px;/*iPad対策*/
}
header, .navigation, .contents, footer {
	margin: 0 auto;
	width: 1050px;
}
.bg_header{
	margin: 0 auto;
	width: 1134px;
	background: url(img/bg_header.png) no-repeat right top;
}
.fixed {
	position: fixed;
	top: 0;
	z-index: 999;
	box-shadow: 0 2px 3px rgba(0, 0, 0, 1), 0 2px 3px rgba(0, 0, 0, 1), 0 5px 0 rgba(200, 200, 200, 1);
}
.contents {
	overflow: hidden;
}
.main_col {
	width: 720px;
	line-height: 1.8em;
}
.sub_col {
	width: 300px;
	line-height: 1.4em;
}
.sub_col img {
	width: 100%;
}
.main_col, .archive .sub_col, .single .sub_col, .etc .sub_col, .bengo .sub_col, .kaiketsu .sub_col,.right .sub_col {
	float: left;
}
.sub_col, .archive .main_col, .single .main_col, .etc .main_col, .qanda .main_col, .bengo .main_col, .kaiketsu .main_col, .right .main_col {
	float: right;
}
/* :::::: ヘッダータグ :::::: */
.head_tag{
	border-bottom: 5px solid #b7c3ff;
}
.head_tag * {
	width: 1050px;
	margin: 0 auto;
	padding: 1px 0;
	height: 13px;
	font-size: 12px;
	line-height: 14px;
}
/* :::::: グローバルナビ :::::: */
.gnav_wrap {
	background: url(img/bg_nav.png) no-repeat center;
	height:76px;
	position: relative;
}
.gnav {
	padding: 0;
	width: auto;
}
.gnav > li {
	float: left;
	margin: 0;
	width: auto;
	white-space: nowrap;
}
.gnav li:first-child {
	margin-left: 60px;
}
.gnav li:nth-child(-n+5){
	margin-top: 5px;
	margin-bottom: 6px;
}
.gnav li a {
	display: block;
}

/*グローバルナビ画像部分 */
.gnav>li>a {
	display: flex;
	justify-content: center;
	align-items: center;
	width:198px;
	height: 30px;;
}
.gnav>li>a:hover,.gnav>li>a.current{
	background: #9c99cf;
	background-image: radial-gradient(#c0bfe5, #6560c6);
	transform: skewX(63deg);
	width: 140px;
	margin: 0 29px;
}
.gnav>li>a:hover img,.gnav>li>a.current img{
	margin-left: -1px;
	transform: skewX(-63deg);
}

/*ドロップダウンメニュー【レイアウト】 */
#mega-menu li ,#mega-menu p{
	position: relative;
}
#mega-menu:after {
	content: "";
	display: block;
	clear: both;
}
#mega-menu li ul {
	display: none;
}
#mega-menu .sub-container {/*ドロップダウン 背景div */
	position: absolute;
	margin-top:8px;
}
#mega-menu .sub {/*ドロップダウン 背景 ul */
	min-width: 270px;/*gnavのli幅を最小値を入力*/
}
#mega-menu .sub li {/*ドロップダウン リスト */
	margin: 0;/*gnav liのリセット*/
	float: none;
	line-height: 1.2em;
}
#mega-menu .sub-container a {/*ドロップダウン リンク */
	display: block;
	font-size: 15px;
	text-decoration: none;
	font-weight: bold;
	line-height: 28px;
	width:270px;
	padding:1px 0 2px 4em;
}
#mega-menu .sub a:before {
	display: block;
	min-width: 270px;
	height: 26px;
	content: "";
	transform-origin: 0 0;
	transform: skewX(60deg);
	position: absolute;
	top: 0;
	left:7px;
	z-index:-1;
	box-shadow:  0 0 0 2px #fff,0 0 0 3px #cfcfcf;
}

#mega-menu li:nth-of-type(9) .sub a:before {/*その他のみ */
	min-width: 375px;
}

#mega-menu .sub .row {/*ドロップダウン背景 ul メガメニューdiv */
	clear: both;
}
#mega-menu .sub .mega-hdr {/*ドロップダウン メガメニュー縦列 */
	float:left;
	border: none;
}
#mega-menu .sub .mega-hdr ul {/*ドロップダウン メガメニュー縦列ul */
	display: block;
}
#mega-menu .mega-hdr ul a{
	padding-left:5em;
	width:260px;
}
/*ドロップダウンメニュー【カラー】 */
#mega-menu .sub-container {
	background-color: rgba(255, 255, 255, 0.75); /*一覧背景色 */
}
#mega-menu .sub-container a {
	color: #000;/* リンク文字色 */
}
#mega-menu .sub-container a:hover {
	color: #fff600;/* hoverリンク文字色 */
}
#mega-menu .sub a:before {
	background-color:#b7c3ff;
}
#mega-menu .sub-container p a{
	color: #fff;
}
#mega-menu .mega_ttl a:before {
	background: linear-gradient(to bottom,#28a43f 0%,#0f501b 100%);
}
#mega-menu .megasub_ttl a:before {
	background-color:#434343;
}
#mega-menu .mega_ttl_info a:before{
	background: #4478FF;
}
#mega-menu .mega_ttl_qanda a:before{
	background: #F56699;
}
/* パンくず */
.breadcrumb {
	width: 1050px;
	margin: 0 auto;
}
.breadcrumb ul {
	text-align: left;
	overflow: hidden;
	padding: 8px 0;
}
.breadcrumb li {
	float: left;
	font-size: 12px;
	line-height: 1.1em;
	padding-right: 5px;
	background: none;
}
/* :::::: コンテンツ :::::: */


/* :::::: コンテンツ＞メイン :::::: */
.main_col h1:not(.no_adapt):not(.question),h2.home_ttl,.cat_ttl {
	color:#fff;
	background: linear-gradient(35deg,#ffee00 8%,#070096 8%,#0d087b 92%,#ffee00 92%,#ffee00);
	box-shadow: 0 -2vw 2vw rgba(0,0,0, 0.1) inset, 0 2vw 2vw rgba(255,255,255, 0.25) inset;
	font-weight:bold;
	font-size:1.3em;
	margin:.15em 0 .5em 0;
	position:relative;
	border-radius: .2em;
	text-shadow: 1px 1px 1px rgba(255,255,255,0.5),-1px -1px 1px rgba(0,0,0,0.5);
	padding: .4em .5em .3em 1.9em;
	text-indent: .5em;
}
.home_list_btn a{
	color:#fff;
	background-color: #05006d;
	background: -moz-linear-gradient(top,  #2b25b1 0%, #05006d 100%);
	background: -webkit-linear-gradient(top,  #2b25b1 0%,#05006d 100%);
	background: linear-gradient(to bottom,  #2b25b1 0%,#05006d 100%);
	filter: progid:DXImageTransform.Microsoft.gradient( startColorstr='#2b25b1', endColorstr='#05006d',GradientType=0 );
	font-weight:bold;
	margin:.15em 0 .2em 0;
	position:relative;
	border-radius: .3em;
	text-shadow: 1px 1px 1px rgba(255,255,255,0.5),-1px -1px 1px rgba(0,0,0,0.5);
}
.main_col .section, .main_section {
	margin-bottom: 50px;
}
.main_col h1, h2.home_ttl,.cat_ttl {
}
.main_col h1,.single-qanda h2.question {
	margin: .15em 0 .5em 0;
}
.main_col h2:not(.no_adapt), .home_pickupinfo h4 {
	font-size: 1.15em;
}

/*文責・最終更新日情報*/
.meta_section {
	font-size: .75em;
	padding: 0 0 1em;
}

/* バナー下テキスト */
.bnrbtm_text, .formbtm_text {
	font-size: 12px;
	line-height: 17px;
}
.bnrbtm_text {
	margin-top: 5px;
}
.formbtm_text {
	margin-top: -45px;
}
.main_col h1:not(.no_adapt):not(.question):before, .cat_ttl:before, .home h2.home_ttl:before{
	content:url(img/icon_sakura.png) ;
	margin-right:.2em;
	position: relative;
	top: .1em;
}
/* ページネーション：前後記事リンク */
.post_link > span {
	max-width: 47.75%;
}
/*トップ一覧ボタン*/
h2.home_ttl{
	position:relative;
}
.home_link_ttl a{
	text-decoration:none;
	font-weight:bold;
	color:#fff;
}
.home_link_ttl a span{
	position:absolute;
	top:8px;
	right:13px;
	font-size:0.7em;
	background-color:#fff;
	border-radius:2em;
	color:#520;
	font-weight:bold;
	line-height:1.1em;
	padding:.4em .5em .3em 4.5em;
	text-shadow: none;
}
.home_link_ttl a span i{
	margin-right: .25em;
}

/*ホーム一覧ボタン*/
.home_list_btn {
	margin:20px 0;
}
.home_list_riyuu_btn {
	margin:20px 0;
}
/*お問合せバナー*/
.contact_bnr {
	margin-top: -10px;
	padding-top: 278px;
	width: 720px;
	height: 112px;
	background: url(img/pic_contact.png) no-repeat left top scroll;
	font-size: 0;/*隙間対策*/
	text-align: center;
}
.contact_btn {
	line-height: 0;/*IE対策*/
}
.contact_btn a {
	display: inline-block;
	margin: 0 10px;
}
.contact_btn a:first-child {
	background: url(img/btn_contact_mail-on.png) no-repeat;
}
.contact_btn a:first-child+* {/* IE8対応可 */
	background: url(img/btn_contact_access-on.png) no-repeat;
}
.contact_btn a:hover img {
	filter: alpha(opacity=0); /* IE5.5-7 */
	-ms-filter: alpha(opacity=0); /* IE8 */
	opacity: 0;
}
.contact_comment {
	margin-top: 8px;
}
/*お役立ち情報ピックアップ*/
.home_pickupinfo h3 {
	padding: 10px 13px 8px 32px;
	font-size: 1.25em;
	line-height: 1.4em;
	text-indent: -.9em;
}
.home_pickupinfo div.section,.home_pickupinfo>div {
	margin: 0 .9rem;
}
.pickup_link {
	margin: .5em 0;
}
.pickup_link a {
}
.pickup_img {
	float: right;
	margin: 0 0 10px 12px;
	width: 41%;
}
.pickup_img img {
	width: 100%;
}

/*人物立ち画像*/
.stand_img{
	padding:10px 1em 0 .5em;
}
.standimg_q2{
	width: 163px;
}
.standimg_r2{
	width:114px;
}
.standimg_r2-ver2{
	width: 176px;
}
.standimg_p2{
	width:117px;
}
.standimg_j5{
	width:116px;
}
.standimg_j8{
	width:120px;
}
.standimg_y5{
	width:107px;
}
.standimg_d9{
	width: 107px;
}
.standimg_e5{
	width: 122px;
	padding-right:1em;
	padding-left:1em;
}
.standimg_e7{
	width: 130px;
	padding-right:1em;
	padding-left:1em;
}
.standimg_i6{
	width: 114px;
}
.standimg_k5{
	width: 117px;
}
.standimg_k8{
	width: 136px;
}
.standimg_m6{
	width: 116px;
	padding-left: 1em;
	padding-right: 1em;
}
.standimg_m6_2{
	width: 130px;
	padding-left: 1em;
	padding-right: 1em;
}
.standimg_n6{
	width: 135px;
}
.standimg_n6_2{
	width: 128px;
}
.standimg_s6{
	width: 132px;
}
.standimg_w5{
	width: 110px;
}
.standimg_w5_3{
	width: 110px;
}

/*事務所アクセス*/
.access_office h2{
	padding: 10px 13px !important;
}
.access_office figure {
	display: inline-block;
	float: left;
	width: 48%;
}
.access_office figure+div {
	clear: left;
}
.access_office figure img {
	width: 100%;
}
.access_office figure:nth-child(even) {
	margin-left: 4%;
}
.access_office figure:nth-child(n+3) {
	margin-top: 0.5em;
}

/* :::::: コンテンツ＞サブ :::::: */
.sub_col .section {
	margin-bottom: 25px;
}
.sub_col .bnr, .sub_col .sub_bnr p~p {
	margin-top: 10px;
}
/*サブメニュー【レイアウト】*/
.submenu_ttl {
	margin-bottom: 0;
	padding: 12px 4px 8px;
	border-radius: 5px 5px 0 0;
	font-size: 19px;
	font-weight: bold;
	text-align: center;
}
.sub_col .sub_menu {
	margin-bottom: 10px;
	border-width: 6px 1px 1px 1px;
	border-style: solid;
	border-radius: 0 0 5px 5px;
}
.sub_col .sub_menu li a {
	position: relative;
	display: block;
	font-weight: bold;
	padding-left: 0.8em;
	text-decoration: none;
	text-indent: -13px;
	vertical-align: middle;
}
.sub_col .sub_menu li a:before {
	font-family: FontAwesome;
	speak: none;
	content: '\f144';
	font-size: 1.2em;
	font-weight: normal;
	line-height:0;
	position:relative;
	margin-right: .25em;
	margin-left: -.4em;
}
.sub_col .sub_menu li li a:before{
	font-family: FontAwesome;
	speak: none;
	content: '\f04b';
	font-size:.75em;
	font-weight: normal;
	line-height:0;
	position:relative;
	top:-.15em;
	margin-right: .55em;
	margin-left: -.5em;
}
/*サブメニュー【レイアウト】のうち新しく追加した部分*/
.sub_col .sub_menu{
	padding: 4px 0px;
}
.sub_col .sub_menu>li~li{
	margin-top: 4px;
}
.sub_col .sub_menu li a {
	border-style: solid;
	border-width: 2px;
	border-radius: 5px;
	margin-left: 2px;
	margin-right: 2px;
	padding: 8px .5em 6px 1.75em;
}
.sub_col .sub_menu .open_list>a{
	border-radius: 5px 5px 0 0;
	margin-left: 2px;
	margin-right: 2px;
	border-width: 2px 2px 0;
	border-style: solid;
	margin-top: 4px;
	padding: 8px .5em 6px 1.75em;
}
.sub_col .sub_menu .accordion_list {
	border-width: 0 2px 2px;
	border-style: solid;
	margin-left: 2px;
	margin-right: 2px;
	border-radius: 0 0 5px 5px;
}
.sub_col .sub_menu .accordion_list a{
	font-weight: normal;
	border-width: 0;
}
.sub_col .sub_menu .accordion_list .cat_list{
	margin-left: .75em;
}
.sub_col .sub_menu .accordion_list .cat_list li{
	padding: .5em .7em;
}
.sub_col .sub_menu .accordion_list .cat_list li a{
	margin-left: 0;
	margin-right: 0;
	padding:0 0 0 0.8em;
	text-indent: -.6em;
}
.sub_col .sub_menu .accordion_list a.current{
	font-weight: normal;
}
.cat_btn~.cat_btn {
	margin-top: 4px;
}
/*サブメニュー【カラー】*/
.submenu_ttl {
	color: #ff6;
}
.sub_col .sub_menu {
	border-color: #5c74e8;
}
.info .sub_menu.pt_color{
	border-color: #99bdff;
}
.qanda .sub_menu.pt_color{
	border-color: #ffb4cd;
}
.sub_col .sub_menu li a:hover, .sub_col .sub_menu li a.current, .sub_menu li.open_list>a {
	background-color: #fff;
	color: #fa0;
}
/*サブメニュー【カラー】のうち新しく追加した部分*/
.sub_col .sub_menu{
	background: #f6ffdd;
}
.sub_col .sub_menu li a {
	background-color: #ff9;
	border-color: #fc0;
	color:#078f00;
}
.sub_col .sub_menu .open_list>a{
	background: #f80;
	color: #f6ff33;
	border-color: #fc0;
}
.sub_col .sub_menu .open_list>a.current{
	background: #f80;
	color: #f6ff33;
}
.sub_col .sub_menu .accordion_list {
	border-color: #fc0;
	background: #fff;
}
.sub_col .sub_menu .accordion_list a{
	color: #078f00;
	background-color: #fff;
}

.sub_col .sub_menu .accordion_list a.current{
	color: #fa0;
}
/*サブメニューアコーディオン【レイアウト】*/
.sub_accordion {
	margin-bottom: 10px;
	padding: 4px 0;
	border-width: 6px 1px 1px;
	border-style: solid;
	border-radius: 0 0 5px 5px;
}
.cat_top, .cat_btn, .sub_accordion .accordion_frame {
	margin-left: 2px;
	margin-right: 2px;
}
.cat_btn~.cat_btn {
	margin-top: 4px;
}
.cat_top a, .cat_btn a {
	display: block;
	border-width: 2px;
	border-style: solid;
	text-decoration: none;
}
.cat_top a:after, .cat_btn a:before, .sub_accordion .open_cat a:before {
	content: '\f144';
	font-family: FontAwesome;
	font-size: 1.2em;
	font-weight: normal;
	vertical-align: middle;
	speak: none;
}
.cat_top a, .cat_btn a, .sub_accordion .toggle_btn, .sub_accordion .open_cat a {
	display: block;
	font-weight: bold;
	line-height: 1.2em;
	position: relative;
	border-radius: 5px;
}
.cat_top a, .sub_accordion .toggle_btn {/* アコーディオンモード */
	padding: 8px 2.5em 6px .75em;
}
.cat_btn a, .sub_accordion .open_cat a {/* カテゴリーボタンモード */
	padding: 8px .5em 6px 1.75em;
}
.sub_accordion .open_cat a {
	text-decoration: none;
}
.sub_col .cat_top a:after, .sub_col .cat_btn a:before, .sub_accordion .open_cat a:before, .sub_col .sub_accordion .toggle_btn i {/* サブカラム矢印縦位置調整 */
	position: absolute;
	display: block;
	margin: auto 0;
	top: 0;
	bottom: 0;
	text-indent: 0;
}
.cat_top a:after, .cat_btn a:before, .sub_accordion .toggle_btn i, .sub_accordion .open_cat a:before {
	width: 1em;
	height: 1em;
	font-size: 1.2em;
	text-align: center;
}
.sub_col .cat_top a:after, .sub_col .sub_accordion .toggle_btn i {/* サブカラム矢印位置調整：アコーディオンモード */
	right: .5em;
}
.sub_col .cat_btn a:before, .sub_accordion .open_cat a:before {/* サブカラム矢印位置調整：カテゴリーボタンモード */
	left: .3em;
}
.sub_accordion .accordion_list .m_ttl {
	font-weight: bold;
	line-height: 1.1em;
	color: #333;
	background-color: #fff;
	border-color: #999;
	border-width: 1px;
	padding-left: .6em;
	text-indent: -.6em;
}
.sub_accordion .accordion_list .cat_list {
	margin-left: .75em;
}
.sub_accordion .accordion_list li {
	padding: .5em .7em;
}
.sub_accordion .accordion_list li a {
	position: relative;
	display: block;
	padding-left: 0.8em;
	text-decoration: none;
	line-height: 1.25em;
}
.sub_accordion .accordion_list li a:before {
	font-family: FontAwesome;
	speak: none;
	content: '\f04b';
	font-size:.75em;
	font-weight: normal;
	line-height:0;
	position:relative;
	top:-.15em;
	margin-right: .55em;
	margin-left: -1.25em;
}
.sub_accordion .accordion_frame {
	background-color: #fff;
	border-style: solid;
	border-radius: 5px;
	margin-top: 4px;
}
.sub_accordion >.accordion_frame {
	border-color: #FFCC00;
	border-width: 2px;
}
.sub_accordion .accordion_frame .accordion_frame {
	border-color: #999;
	border-width: 1px;
}
.sub_accordion .accordion_list .accordion_list .close_btn {
	background-color: #078f00;
}
.sub_accordion .accordion_list .lastclose {
	margin: .25em 2px .25em 0;
}
/*サブメニューアコーディオン【カラー】*/
.sub_accordion {
	border-color: #5c74e8;
	background-color: #ffd;
}
.qanda .sub_accordion.pt_color {
	border-color: #ffb4cd;
}
.info .sub_accordion.pt_color {
	border-color: #99bdff;
}
.cat_top a:hover, .cat_top a.current,
.cat_btn a:hover, .cat_btn a.current {
	background: #fff;
	color: #fa0;
}
.cat_top a, .sub_accordion .toggle_btn,
.cat_btn a {
	background-color: #ff9;
	border-color: #FFCC00;
	color: #078f00;
}
.sub_accordion .toggle_btn.selected,
.sub_accordion .open_cat a {
	background: #f80;
	color: #f6ff33;
	border-radius: 4px 4px 0 0;
}
.sub_accordion .m_ttl.selected {
	background-color: #ff9;
	color: #333;
	border-bottom: solid 1px #999;
}
.sub_accordion .m_ttl i {
	color: #666;
}
.sub_accordion .accordion_list li a, .main_cat .cat_list a {
	color: #078f00;
}
.sub_accordion .accordion_list li a.current, .sub_accordion .accordion_list li a:hover {
	color: #fa0;
}
.sub_accordion .accordion_list li a.current:before {
	border-left-color: #fa0;
}
.sub_accordion .accordion_list li a:hover:before {
	border-left-color: #fa0;
}

/*事務所所在地【レイアウト】*/
.map_area {
	border-radius: .5em;
}
.submap_tgl, .map_area .btm_close, .map_area .sub_ttl {
	margin: 2px;
	border-radius: 6px;
	cursor: pointer;
}
.map_area .btm_close {
	padding: 6px;
	text-align: center;
}
.map_area .btm_close i {
	margin-left: .25em;
	font-size: 1.15em;
}
.sub_map {
	margin-top: 10px;
}
.sub_map dt {
	margin-bottom: 5px;
	padding: 8px 0;
	border-radius: 8px 8px 0 0;
	text-align: center;
	line-height: 1em;
}
.sub_map dt~dt {
	margin-top: 20px;
}
.sub_map dd {
	margin-bottom: 5px;
}
.sub_map dd a {
	display: block;
	width: 248px;
	height: 198px;
	border-width: 1px 0;
	border-style: solid;
}
/*事務所所在地【カラー】*/
.map_area {
	border: 1px solid #133593;
}
.submap_tgl, .map_area .close_btn {
	color: #fff;
}
.map_area .close_btn {
	border: 1px solid #333;
	background: #555;
	background: linear-gradient(to bottom, #888 0%, #555 100%);
}
.sub_map dt {
	background: #ff98ae;
}
.sub_map dd a {
	border-color: #e4044e;
	background-color: #e4044e;
}
.sub_map dd a:hover {
	background-color: #f80;
}/*low: hidden;*/

/*税理士紹介リスト*/
.sub_staff li {
	margin-bottom: 4px;
	width: 148px;
}
.sub_staff li:nth-child(even) {
	margin-left: 4px;
}
.btm_close {
	padding: 6px;
}
/*関連サイト*/
/*関連サイト【レイアウト】*/
.extlink_ttl {
	padding: 10px 0 5px;
}
.sub_extlink li a {
	padding: 7px 1em 6px;
}
/* はればれ */
.sub_text p {
	font-size: .75em;
	line-height: 1.5em;
}
.sub_text h3 {
	font-size: .875em;
}
/* :::::: フッター :::::: */
.footer {
	padding: 0px 0 10px;
}
/* フッターサイトマップ【レイアウト】 */
.footer_sitemap {
	overflow: hidden;
	width: 100%;
}
.footer_sitemap h2 {
	font-size: 20px;
	font-weight: bold;
     padding-top: 1em;
}
.footer_sitemap>ul {
	float: left;
	width: 25%;
	margin: 10px 0 20px;
}
.footer_sitemap li {
	margin: 0 6px 5px 10px;
}
.footer_sitemap li ul {
	margin-top: 5px;
}
.footer_sitemap li a {
	position: relative;
	padding-left: 10px;
	font-size: 16px;
	line-height: 1.6em;
	text-decoration: none;
	font-weight: bold;
}
.footer_sitemap li li a {
	line-height: 1.4em;
}
.footer_sitemap li a:before {
	content: '';
	position: absolute;
	width: 0;
	height: 0;
	top: 5px;
	left: 0;
	border-width: 6px 6px;
	border-style: solid;
	border-color: transparent;
}
/* フッター関連【カラー】 */
.footer {
	background-color: #05006d;
	background: -moz-linear-gradient(top, #070096 0%, #05006d 100%);
	background: -webkit-linear-gradient(top, #070096 0%, #05006d 100%);
	background: linear-gradient(to bottom, #070096 0%, #05006d 100%);
 filter: progid:DXImageTransform.Microsoft.gradient( startColorstr='#070096', endColorstr='#05006d', GradientType=0 );
}
.footer_sitemap h2 {
	color: #fea;
}
.footer_sitemap a {
	color: #fff;
}
.footer_sitemap a:hover {
	color: #fe3;
}
.footer_sitemap li a:before {
	border-left-color: #fd4;
}
.footer_sitemap li li a:before {
	border-left-color: #fff;
}
/* フッタータイトル */
.foot_ttl {
	font-size: 20px;
}
.foot_ttl .shozoku span{
	margin-left:1em;
}
.foot_ttl .shozoku span,
.foot_ttl .address {
	font-size: 16px;
}
.foot_ttl .shozoku span,
.foot_ttl .tel{
	display:inline-block;
}
.foot_ttl .address,
.foot_ttl .shozoku_img{
	display:block;
}
.foot_ttl .shozoku_img img{
	width:auto;
	margin:.2em auto .5em;
}
.foot_ttl .shozoku .pc_none{
	display:none;
}
.foot_ttl .shozoku .sp_none{
	margin-left:0em;
}
/* トップへ戻るボタン */
.to_top {
	position: fixed;
	bottom: 40px;
	right: 0;
}
.to_top a {
	display: block;
	padding: 8px;
	width: 52px;
	height: 52px;
}
.to_top a:hover {
	filter: alpha(opacity=60); /* IE5.5-7 */
	-ms-filter: alpha(opacity=60); /* IE8 */
	opacity: 0.6;
}

.to_top a img{
	width: 52px;
	height: 52px;
}
/* ＝＝＝＝＝＝＝＝＝＝＝＝＝＝ ページ・カテゴリ単位CSS ＝＝＝＝＝＝＝＝＝＝＝＝＝＝ */
/* :::::: トップ :::::: */
/*集合写真*/
.wide_pic {
	width: 1050px;
	margin: 5px auto 10px;
	padding-top: 197px;
	background: url(img/bg_allstaff.jpg) 0 0 no-repeat;
	position: relative;
	background-size: cover;
}
.wide_pic .kome {
	position: absolute;
	bottom: 45px;
	left: 217px;
}
.wide_pic .btn {
	position: absolute;
	bottom: 17px;
	right: 32px;
}
/* 衛星サイト注意書き */
.attention {
	margin-bottom: 20px;
}
/* トップ：費用詳細 */
.border_r{
	border-right: 4px double #05006d;
}
/* トップ：事務所選びのポイント理由 */

.point_list dt {
padding-left: 4.5em;
font-size: 1.2em;
text-indent: -4.5em;
line-height: 1.3em;
}
.pointttl_list dt img+a {
	position: relative;
	z-index: 10;
	margin-top: -1.6em;
}
.pointttl_list dd span {
    font-size: 16px;
}
.riyuuttl_list dd, .pointttl_list dd {
	margin: 1em 0 0 0;
}/*画像用*/

/* トップ：簡易診断サービスバナー */
.bnr_shindan {
	margin-bottom: 50px;
}

/* トップ：選ばれる理由 */

.riyuu_sec .bgimg_cont {
	padding: 0 174px 0 6px;
	background: url(img/bg_p2-top.jpg) no-repeat right center scroll;
	background-size: 117px auto;
	background-position: 582px;
}
.riyuuttl_list img {
	vertical-align:top;
}
.riyuuttl_list li {
	border-bottom: solid 1px #333;
}
.riyuuttl_list li > p:first-child {
	padding-top: 5px;
	font-size: 18px;
	padding-right:10px;
	padding-left:1.5em;
	text-indent: -1.5em;
}
.riyuuttl_list li > p:first-child span {
	display: inline-block;
	margin-right: .3em;
	border-radius: 1em;
	width: 1.25em;
	height: 1.25em;
	text-align: center;
	text-indent: 0;
	line-height: 1.3em;
	vertical-align: text-top;
}
.riyuuttl_list >li:first-child .riyuu_on_t >p:nth-child(2){
	margin-bottom: 1.7em;
}/*    テキスト用
.riyuuttl_list_t .riyuu_off{
	text-indent:1em;
}*/

 .riyuuttl_list_t .riyuu_on {
	 text-indent:1em;
 }



.riyuuttl_list .riyuu_off, .riyuuttl_list .riyuu_on {
	padding: 0 10px 4px 28px;
}

.riyuuttl_list .continue_btn {
	background-color: #0058ff;
	color: #fff;
	font-size: 14px;
	font-weight: bold;
	padding: 6px 0 5px;
	-moz-border-radius: 10px;
	-webkit-border-radius: 10px;
	border-radius: 10px;
	float: right;
	line-height: 1.3em;
	width: 120px;
	text-align: center;
	position: relative;
	z-index: 10;
	margin-top: -2.5em;
}
.riyuuttl_list i {
	color: #fff600;
	margin-left: .2em;
	font-size: 1.2em;
	position: relative;
	top: 1px;
	right: 0;
}
/* トップ：詳しくはこちら（画像用） */
.riyuuttl_list dt img {
	position: relative;
	z-index: 1;
	vertical-align: top;
}
.riyuuttl_list dt img+a {
	position: relative;
	z-index: 10;
	margin-top: -1.7em;
}


/*トップＱ＆Ａ【レイアウト】*/
.mini_qanda_cont {
	padding-left: 150px;
	background: url(img/bg_m6-top.jpg) no-repeat left center scroll;
}
.mini_qanda_list dt {
	padding: 1px 5px 3px 36px;
	background: url(img/bg_q.png) no-repeat 5px 0 scroll;
}
.mini_qanda_list dd {
	margin-bottom: 10px;
	padding: 7px 5px 7px 36px;
	background: url(img/bg_a.png) no-repeat 5px 6px scroll;
}
/*トップＱ＆Ａ【カラー】*/
.mini_qanda_list dd {
	border-bottom: solid 1px #727272;
}
/*トップお役立ち情報【レイアウト】*/
.mini_info_list dt {
	font-size: 1.25em;
	line-height: 1.4em;
}
.mini_info_list dt, .mini_info_list dd {
	padding: 9px 0 6px;
}
.mini_info_list dt, .mini_info_list dd {
	padding: 10px 13px 8px;
}
.mini_info_list dt {
	padding-left: 1.7em;
	text-indent: -.9em;
}
/*ホーム一覧ボタン*/
.home_list_btn a {
	font-size: 1.3em;
}

/*トップ：電話相談バナー*/
.denwabnr {
    margin-top: -34px;
}
/* :::::: 代表メッセージ :::::: */
.message .img_r img, .message .img_l img {
	width: 210px;
}
.message .sign {
	margin-top: .5em;
}
/*トップ：心グループバナー*/
.groupbnr{
	margin-top: -35px;
}
/* :::::: お役立ち情報カテゴリ :::::: */

.info-qanda_list {
	width: 355px;
}
.info-qanda_list~.info-qanda_list {
	margin-left: 10px;
}
.info-qanda_list.info{
	float: left;
}
.info-qanda_list.qanda{
	float: right;
}

.single-info h1.no_adapt {
	line-height: 1.5em;
	padding: 11px .5em 9px .5em;
	border: solid 2px #ff91b7;
	border-radius: .3em;
}
/* :::::: Ｑ＆Ａカテゴリ :::::: */
.single-qanda h1.no_adapt,.single-qanda h1.question,.single-qanda h2.question {
	background-image: url(img/bg_q.png);
	background-repeat: no-repeat;
	background-position: 8px 10px;
	line-height: 1.5rem;
	padding: 11px .5rem 9px 2.75rem;
}
.single-qanda h1.no_adapt,.single-qanda h1.question {
	border: solid 2px #ff91b7;
	border-radius: .3em;
}
.single-qanda .answer {
	background: url(img/bg_a.png) no-repeat 10px 0 scroll;
	padding-left: 2.75rem;
}
/* :::::: 手続きの流れ :::::: */
.flow_table {
	margin-top: 1.5em;
}
.flow_table th, .flow_table td {
	border: 1px solid #05006d;
	padding: 0.5em;
}
.flow_table th {
	width: 26%;
	font-size: 1.1em;
	vertical-align: middle;
}
/* :::::: 事務所選びのポイント :::::: */
h2.point_h2, h2.riyuu_h2 {
	padding-left: 4.5em;
	font-size: 1.4em;
	text-indent: -4.5em;
	margin-bottom: .3em;
}
/* :::::: お役立ち情報・Ｑ＆Ａ :::::: */
.qainfo_link{
	margin-top:20px ;
	text-align: center;
}
.qainfo_link a{
	padding:.4em .7em;
}
.info .qainfo_link a:hover {
	background-color: #ffDfff;
}
.qanda .qainfo_link a:hover {
	background-color: #b9dcff;
}
.poji_link{
	margin-top:24px ;
	text-align:center;
}
.po_link {
	margin-right: 10px;
}
.poji_link a img{
	display:inline;
}
/* :::::: 選ばれる理由 :::::: */

h2.riyuu_h2 span {
	display: inline-block;
	margin-right: .5em;
	padding: .1em .5em 0;
	border-radius: 1em;
	font-size: .85em;
	text-indent: 0;
	vertical-align: bottom;
}
h2.riyuu_h2 span:before {
	content: 'Point ';
}
h2.riyuu_h2 strong {
	font-size: 1.2em;
}
.stand_riyuu_img {
	display: inline-block;
	float: right;
	width: 117px;
	padding: 10px 0 0 0.5em;
	text-indent: 0 !important;
	margin-left: 1em;
}
.stand_riyuu_img img {
	width: 100%;
}


.riyuu_mgn {
	margin-bottom: 50px;
}
/* :::::: サイトマップページ :::::: */
.sitemap_list .children, .sitemap_list .accordion_list {
	margin-left: 1.25em;
}




/* :::::: トップ費用バナー :::::: */

.hiyou_table_top_pc{
	width:80%;
}
.hiyou_table_top th:first-child{
	width:35%;
}
.hiyou_second{
	float:left;
}

.hiyou_second p{
	line-height:1.2em;
}
.home_hiyou_sec {
	border: 6px solid #fc7;
	padding:.5em .5em .4em ;
	overflow:hidden;
	position:relative;
	background: url(img/pic_q2-top.png) 0 0 no-repeat;
	background-size:25% auto;
	background-position:98% 10px;
	background-color:#FFECCC;
	border-radius:10px;
}
.soudan_pic{
	width:68%;
	display: inline-block;
	margin-bottom:.5em;
}

.soudan_pic img{
	width:100%;
}
.soudan_hiyou{
	margin: 0 0 1em 1em;
}
.soudan_hiyou p{
	line-height:1.4em;
	float:left;
}
.soudan_hiyou .txt_hide{
	padding-left:1em;
	position:relative;
	margin-bottom: .5em;
	width:70%;
}
.hiyou_bnr{
	margin:0 0 .7em 3.5em;
}
.hiyou_bnr img{
	width:100%;
}
.txt_hide:before{
	content:"※";
	position:absolute;
	left:0;
	top:0;
}
.hiyou_pic_q2 {
	width:180px;	
	display: inline-block;
	float: right;
	padding: 5px 9px 0 1em;
	text-indent: 0 !important;
}
.hiyou_pic_q2 img{
	width:100%;
}
.table_txt{
	float:left;
	margin:1em 0  .5em;
}
.table_txt p{
	line-height:1.2em;
	padding-left:1em;
	position:relative;
}
.table_txt p:before{
	content:"※";
	position:absolute;
	left:0;
	top:0;
}
.info_btn a {
	position:absolute;
	display:block;
	text-decoration:none;
	padding:.2em 0;
	border: 1px solid #01210e;
	background-color: #035602;
	right:12px;
	width: 27%;
	bottom: 7px;
	height:1em;
	border-radius:.35em;
	color:#fff;
	text-align:center;
	line-height:1.1em;
	cursor:pointer;
	z-index:10;
}
.bnr_table {
	width: 79%;
}
.home_hiyou_sec  .bnr_table{
	margin:2.5em 0 1em;
}
.txt_float{
	float:left;
	margin-bottom:1.5em;
	width:80%;
	padding-left:1em;
	position:relative;
}
.home_hiyou_sec  .hiyou_second span {
	display: inline-block;
	position:absolute;
	margin-right: .25em;
	border-radius:.35em;
	padding:.2em 0;
	left: 354px;
	text-align: center;
	width:16%;
	height:1em;
	color:#fff;
	text-indent: 0;
	line-height:1.1em;
	vertical-align: baseline;
	background-color:#7a7a7a;
	border: 1px solid #363636;
}
.tb_width{
	width:100%;
}

/* :::::: 相続税無料診断サービス :::::: */
.stand_e5, .stand_m6 {
	display: inline-block;
	float: right;
	width: 98px;
	padding: 10px 0 0 0.5em;
	text-indent: 0 !important;
	margin-left: 1em;
}
.stand_e5 img,
.stand_m6 img{
	width: 100%;
}
.line_cut {
	display: inline-block;
}