@charset "utf-8";
@import url('https://fonts.googleapis.com/css2?family=Noto+Sans+JP:wght@400;500;700&display=swap');
/*------------------------------------------------------------
	デフォルトスタイル
------------------------------------------------------------*/
html, body, div, span, applet, object, iframe, h1, h2, h3, h4, h5, h6, p, blockquote, pre, a, abbr, acronym, address, big, cite, code, del, dfn, em, font, img, ins, kbd, q, s, samp, small, strike, strong, sub, sup, tt, var, b, u, i, center, dl, dt, dd, ol, ul, li, fieldset, form, label, legend, table, caption, tbody, tfoot, thead, tr, th, td {
	margin: 0;
	padding: 0;
	background: transparent;
	border: 0;
	outline: 0;
	font-size: 1em;
}
html {
	font-size: 62.5%;
}
body, table, input, textarea, select, option {
	font-family: fot-tsukuardgothic-std,sans-serif;
}
article, aside, canvas, details, figcaption, figure, footer, header, hgroup, menu, nav, section, summary {
	display: block;
}
ol, ul {
	list-style: none;
}
blockquote, q {
	quotes: none;
}
:focus {
	outline: 0;
}
ins {
	text-decoration: none;
}
del {
	text-decoration: line-through;
}
img {
	vertical-align: top;
	max-width: 100%;
    height: auto;
}
a,
a:link {
	color: #2f2f2f;
	text-decoration: none;
    transition: .3s;
	-webkit-transition: .3s;
}
a:visited {
	color: #2f2f2f;
}
a:hover {
	color: #2f2f2f;
}
a:active {
	color: #2f2f2f;
}
/*------------------------------------------------------------
	レイアウト
------------------------------------------------------------*/
body {
	min-width: 1280px;
	color: #2f2f2f;
	font-size: 1.6rem;
	line-height: 1.5;
	font-weight: 700;
	text-size-adjust: none;
	-webkit-text-size-adjust: none;
	background-color: #FFF;
}
body.fixed {
	position: fixed;
	width: 100%;
	height: 100%;
}
#container {
	padding-top: 77px;
	overflow: hidden;
	text-align: left;
}
#main {
	margin-bottom: 77px;
	display: block;
}
a[href^="tel:"] {
	cursor: default;
	pointer-events: none;
}
@media all and (min-width: 897px) {
	.sp {
		display: none !important;
	}
	.menuBox {
		display: none !important;
	}
}
@media all and (max-width: 896px) {
	body {
		min-width: inherit;
		font-size: 1.4rem;
	}
	a:hover,
	a:hover img {
		opacity: 1 !important;
	}
	.pc {
		display: none !important;
	}
	a[href^="tel:"] {
		cursor: pointer;
		pointer-events: auto;
	}
	#container {
		padding-top: 68px;
	}
}
/*------------------------------------------------------------
	ヘッダー
------------------------------------------------------------*/
#gHeader {
	position: fixed;
	left: 0;
	top: 0;
	height: 77px;
	width: 100%;
	z-index: 1000;
	background: #fff;
}
#gHeader .hInner {
	flex-wrap: nowrap;
}
#gHeader .logo {
	padding: 15px 0 20px 40px;
	font-size: 2.2rem;
	color: #2d2e5b;
	letter-spacing: 0.08em;
}
#gHeader .logo a {
	color: #2d2e5b;
	display: inline-block;
}
#gHeader .logo .font01 {
	font-size: 2.83rem;
}
#gHeader .logo .en {
	margin: 15px 0 0 24px;
	font-size: 1.2rem;
	display: inline-block;
	letter-spacing: 0.09em;
	vertical-align: top;
}
#gNavi {
	padding: 22px 78px 0 0;
}
#gNavi ul {
	justify-content: flex-end;
	flex-wrap: nowrap;
}
#gNavi li {
	padding-left: 16px;
	letter-spacing: 0.05em;
}
#gNavi li a {
	padding-bottom: 7px;
	color: #000;
	display: inline-block;
	position: relative;
	font-family: 'Noto Sans JP', sans-serif;
}
#gNavi li a:before {
	position: absolute;
	left: 3px;
	width: calc(100% - 6px);
	height: 3px;
	transform: scale(0, 1);
    transform-origin: left top;
	transition: transform .3s;
	bottom: 0;
	background: #00c2de;
	content: "";
}
#gNavi .service_navigation_list a:before {
	background: none;
}
#gNavi .on a:before,
#gNavi li a:hover:before {
	transform: scale(1, 1);
}
.nav_list > li.service_navigation {
    position: relative;
}
ul.service_navigation_list {
    visibility: hidden;
    opacity: 0;
    z-index: 1;
}
li.service_navigation ul.service_navigation_list {
    position: absolute;
    top: 20px;
	margin-top: 0px;
    width: auto;
    background: #fff;
    -webkit-transition: all .2s ease;
    transition: all .2s ease;
    -moz-box-shadow: 5px 5px 5px rgba(0,0,0,0.4);
    -webkit-box-shadow: 5px 5px 5px rgb(0 0 0 / 20%);
    -o-box-shadow: 5px 5px 5px rgba(0,0,0,0.4);
    -ms-box-shadow: 5px 5px 5px rgba(0,0,0,0.4);
    border-radius: 0 0 10px 10px;
}
li.service_navigation:hover ul.service_navigation_list {
    top: 30px;
    visibility: visible;
    opacity: 1;
}
.service_navigation_list li {
    text-align: left !important;
    border-bottom: 1px solid #cfcfcf;
    width: 120px;
    padding: 15px !important;
}
.service_navigation_list li:last-child {
    border-bottom: 0;
}

@media all and (min-width: 897px) and (max-width: 1300px) {
	#gHeader .logo {
		padding: 4px 0 20px 20px;
		font-size: 1.9rem;
	}
	#gHeader .logo .en {
		display: block;
		margin: 0;
		font-size: 1.1rem;
	}
	#gHeader .logo .font01 {
		font-size: 2.6rem;
	}
	#gNavi {
		padding-right: 20px;
	}
	#gNavi li {
		font-size: 1.4rem;
		padding-left: 7px;
	}
}
@media all and (max-width: 896px) {
	#gHeader {
		height: 68px;
	}
	#gHeader .logo {
		padding: 3px 0 6px 10px;
		font-size: 1.8rem;
	}
	#gHeader .logo .font01 {
		font-size: 2.5rem;
	}
	#gHeader .logo .en {
		margin: 1px 0 0 0;
		font-size: 1.2rem;
		display: block;
		letter-spacing: 0.02em;
	}
	#gNavi {
		display: none;
	}
    .menu {
        display: block;
		position: absolute;
		right: 0;
		top: -7px;
		width: 60px;
		height: 60px;
	}
	.menu span {
		display: inline-block;
		transition: all .4s;
		box-sizing: border-box;
        position: absolute;
		right: 18px;
		width: 24px;
		height: 2px;
		background-color: #2d2e5b;
	}
	.menu span:nth-of-type(1) {
		top: 19px;
	}
	.menu span:nth-of-type(2) {
		top: 29px;
	}
	.menu span:nth-of-type(3) {
		top: 39px;
	}
	.menu.on span:nth-of-type(1) {
		-webkit-transform: translateY(10px) rotate(-45deg);
		transform: translateY(10px) rotate(-45deg);
	}
	.menu.on span:nth-of-type(2) {
		opacity: 0;
	}
	.menu.on span:nth-of-type(3) {
		-webkit-transform: translateY(-10px) rotate(45deg);
		transform: translateY(-10px) rotate(45deg);
	}
    .menuBox {
		display: none;
        padding-top: 80px;
        position: fixed;
        left: 0;
        top: 0;
        width: 100%;
        background-color: #fff;
        z-index: 999;
        height: 100%;
        overflow-y: auto;
        box-sizing: border-box;
    }
	.menuBox .spNavi {
		padding-bottom: 60px;
	}
    .menuBox .spNavi li a {
        padding: 20px;
        font-size: 1.6rem;
        display: block;
        color: #2d2e5b;
        text-align: center;
        border-top: 1px solid #2d2e5b;
    }
	.menuBox .spNavi li:last-child a {
		border-bottom: 1px solid #2d2e5b;
	}
	.service_accordion_list{
        display: none; 
    }
    .service_accordion div{
        position: relative;
    }
    .service_accordion div::before, .recruit_accordion div::before{
        content: url(../../img/common/arrow_down.svg);
        position: absolute;
        right: 20px;
    }
    .service_accordion.active div::before, .recruit_accordion.active div::before{
        content: url(../../img/common/arrow_up.svg);
    }
	.service_accordion_service{
		padding: 20px;
		font-size: 1.6rem;
		display: block;
		color: #2d2e5b;
		text-align: center;
		border-top: 1px solid #2d2e5b;	
	}
}
/*------------------------------------------------------------
	フッター
------------------------------------------------------------*/
#gFooter {
	padding: 85px 0 136px;
	color: #fff;
	background: #2d2e5b;
}
#gFooter .lBox {
	width: 400px;
	padding-left: 5px;
	float: left;
}
#gFooter .fLogo {
	margin-bottom: 65px;
}
#gFooter .fLogo a {
	color: #fff;
	font-size: 2.2rem;
	letter-spacing: 0.1em;
}
#gFooter .fLogo .font01 {
	font-size: 2.83rem;
}
#gFooter .fLogo .en {
	padding-top: 15px;
	display: block;
	font-size: 1.2rem;
	font-weight: 400;
	letter-spacing: 0.12em;
}
#gFooter .add {
	margin-bottom: 10px;
	padding: 2px 0 2px 25px;
	background: url("../../img/common/f_icon01.png") no-repeat left top 2px;
	letter-spacing: 0.2em;
}
#gFooter .tel {
	margin-bottom: 30px;
	padding: 2px 0 2px 25px;
	letter-spacing: 0.2em;
	background: url("../../img/common/f_icon02.png") no-repeat left top 3px;
}
#gFooter .tel a {
	color: #fff;
}
#gFooter .rBox {
	float: right;
	width: 745px;
}
#gFooter .fNavi {
	margin-bottom: 60px;
}
#gFooter .fNavi > li {
	float: left;
	width: 167px;
}
#gFooter .fNavi > li:nth-child(2) {
	width: 235px;
}
#gFooter .fNavi > li:nth-child(3) {
	width: 210px;
}
#gFooter .fNavi > li:nth-child(4) {
	width: 160px;
	margin-right: -60px;
}
#gFooter .fNavi a {
	color: #fff;
	font-weight: 400;
}
#gFooter .fNavi a:hover {
	opacity: 0.7;
}
#gFooter .fNavi > li > ul > li {
	padding-bottom: 10px;
	letter-spacing: 0.1em;
}
#gFooter .fNavi > li > ul > li > ul {
	padding: 10px 0 0 15px;
}
#gFooter .fNavi > li > ul > li > ul li {
	padding-bottom: 10px;
}
#gFooter address {
	margin-right: -20px;
	font-size: 1.2rem;
	font-style: normal;
	font-weight: 400;
	text-align: right;
	letter-spacing: 0.1em;
}
.fixedUl {
	position: fixed;
	right: 0;
	bottom: 0;
	z-index: 1000;
}
.fixedUl li {
	width: 275px;
}
.fixedUl li:nth-child(2) {
	width: 246px;
}
.fixedUl li a {
	padding: 0 30px;
	color: #fff;
	display: flex;
	height: 110px;
	flex-direction: column;
	justify-content: center;
	align-items: flex-end;
	background: #00c1e0;
	border-radius: 20px 0 0 0;
}
.fixedUl li a:hover {
	opacity: 0.7;
}
.fixedUl li .time {
	font-weight: normal;
	font-size: 1.4rem;
	letter-spacing: 0.1em;
	margin-top: -3px;
}
.fixedUl li .tel {
	padding-left: 35px;
	display: block;
	font-size: 2.5rem;
	background: url("../../img/common/f_icon03.png") no-repeat left top 9px;
}
.fixedUl li:nth-child(2) a {
	padding: 0;
	border-radius: 0;
	align-items: center;
	background: #f4e63f;
}
.fixedUl li .info {
	color: #2d2e5b;
	font-size: 2.3rem;
	padding: 3px 0 3px 35px;
	display: inline-block;
	letter-spacing: 0.1em;
	background: url("../../img/common/f_icon04.png") no-repeat left center;
}
@media all and (max-width: 896px) {
	#gFooter {
		padding: 50px 0 110px;
	}
	#gFooter .lBox {
		width: auto;
		float: none;
		max-width: 370px;
		margin: 0 auto;
	}
	#gFooter .fLogo {
		margin-bottom: 40px;
	}
	#gFooter .fLogo a {
		color: #fff;
		font-size: 2.2rem;
	}
	#gFooter .fLogo .font01 {
		font-size: 2.83rem;
	}
	#gFooter .fLogo .en {
		padding-top: 10px;
		display: block;
		font-size: 1.2rem;
		letter-spacing: 0.1em;
	}
	#gFooter .comBtn {
		margin: 0 auto;
	}
	#gFooter .add {
		letter-spacing: 0.1em;
	}
	#gFooter .tel {
		letter-spacing: 0.1em;
	}
	#gFooter .rBox {
		margin-top: 30px;
		float: none;
		width: auto;
	}
	#gFooter .fNavi {
		margin-bottom: 40px;
	}
	#gFooter .fNavi > li {
		float: none;
		width: 100% !important;
	}
	#gFooter .fNavi > li:nth-child(4) {
		margin-right: 0;
	}
	#gFooter address {
		margin-right: 0;
		text-align: center;
	}
	.fixedUl {
		width: 100%;
	}
	.fixedUl li {
		width: 50%;
	}
	.fixedUl li:nth-child(2) {
		width: 50%;
	}
	.fixedUl li a {
		padding: 0;
		height: 80px;
		border-radius: 0;
		align-items: center;
	}
	.fixedUl li .time {
		font-size: 1.3rem;
		letter-spacing: 0.05em;
	}
	.fixedUl li .tel {
		padding-left: 20px;
		font-size: 1.8rem;
		background: url("../../img/common/f_icon03.png") no-repeat left top 7px;
		background-size: 15px auto; 
	}
	.fixedUl li .info {
		font-size: 1.7rem;
		padding: 3px 0 6px 25px;
		background-size: 20px auto;
	}
}
/***************breadcrumb***************/
.breadcrumb{
	margin: 0 40px;
}
.breadcrumb ul{
    margin-bottom: 20px;
}
.breadcrumb a{
    color: #000;
}
.breadcrumb img{
    width: 8px;
    margin: 0 5px;
    position: relative;
    top: 1px;    
}
.breadcrumb_section{
    background-color: #fff;
    color: #000;
}
.breadcrumb_section .section_inner{
    padding:20px 0;
}
.breadcrumb_section .breadcrumb ul {
    margin-bottom: 0;
}
.page-template-contact .contact .section_inner .breadcrumb a{
    color: #fff;
}
.home .button--back,
.page-template-inheritance .button--back,
.page-template-tax-advisor .button--back,
.page-template-company-formation .button--back,
.page-template-start-up-loan .button--back,
.page-template-subsidy .button--back,
.page-template-contact .button--back{
	display: none !important;
}

/*SP*/
@media only screen and (max-width: 768px) {
	.breadcrumb{
		margin: 0 10px;
	}
    .breadcrumb ul {
        display: flex;
        padding-bottom: 15px;
        border-bottom: 1px solid #ebebeb;
    }
    .breadcrumb ul li{
        padding: 0 10px 0 5px;
    }
    .breadcrumb_section .section_inner{
        padding:20px;
    }
    .breadcrumb_section .breadcrumb ul {
        padding-bottom: 0;
        border-bottom: 0;
        margin-bottom: 0;
    }
}

@media all and (min-width: 1300px) and (max-width: 1420px) {
	#gHeader .logo {
		padding: 15px 0 20px 20px;
	}
	#gNavi {
		padding-right: 20px;
	}
	#gNavi li {
		padding-left: 10px;
	}
}