/*------------------------------------------------------------
	service
------------------------------------------------------------*/
.service .sec01{
    padding: 130px 0 30px;
}
.service .sec01 p{
    font-size: 16px;
    color: #000;
    margin-top: 25px;
}
.service .sec01 .headLine01 .icon {
    right: 105px;
    top: -42px;
}
.service .sec02 {
    padding: 20px 0 140px;
    position: relative;
    margin-bottom: 80px;
}
.service .sec02::before {
    top: 0;
    right: 0;
    width: calc(100% - 99px);
    height: 100%;
    position: absolute;
    background-color: #f3f3f3;
    border-radius: 55px 0 0 55px;
    content: "";
}
.service .sec02 .content{
    position: relative;
    z-index: 2;
}
.service .sec02 .service_list{
    background-color: #fff;
    border-radius: 20px;
    margin-top: 40px;
    padding: 20px 40px;
}
.service .sec02 .service_list_icon{
    margin-top: 10px;
    width: 10%;
}
.service .sec02 .service_list_icon img{
    max-width: 75px;
}
.service .sec02 .service_list_title{
    font-size: 35px;
    color: #2d2e5b;
    padding-top: 15px;
    width: 23%;
}
.service .sec02 .service_list_description{
    padding-top: 30px;
    width: 47%;
}
.service .sec02 .comBtn{
    padding-top: 10px;
    width: 20%;
}
/*------------------------------------------------------------
	qa（よくある質問一覧）
------------------------------------------------------------*/
.qa .sec01{
    padding: 130px 0 30px;
}
.qa .sec01 .headLine01 .icon {
    right: 366px;
    top: -72px;
}
.qa .sec02 .faq_filter{
    background-color: #F3F3F3;
    padding: 20px;
    border-radius: 10px;
}
.qa .sec02 .faq_filter_title{
    padding: 20px;
}
.qa .sec02 .faq_filter_list li{
    display: contents;
}
.qa .sec02 .faq_filter_list a{
    background-color: #fff;
    padding: 10px 20px;
    margin: 10px 0 10px 30px;
    border: 1px solid #707070;
    border-radius: 5px;
}
.qa .sec03 {
	padding-top: 65px;
    padding-bottom: 40px;
}
.qa .sec03 .qaList {
	margin: 0 -5px 45px 5px;
}
.qa .sec03 .qaList dt {
	margin-bottom: 8px;
	padding: 8px 102px 13px;
	position: relative;
	font-size: 2.2rem;
	color: #2d2e5b;
	cursor: pointer;
	letter-spacing: 0.08em;
	background: url("../img/index/icon02_on.png") no-repeat right 23px center;
	background-color: #f3f3f3;
}
.qa .sec03 .qaList dt.on {
	background: url("../img/index/icon02.png") no-repeat right 23px center;
	background-color: #f3f3f3;
}
.qa .sec03 .qaList .qText {
	font-size: 2.5rem;
	position: absolute;
	left: 27px;
	top: 5px;
	color: #59c0dd;
	display: inline-block;
}
.qa .sec03 .qaList dd {
	display: none;
	padding: 10px 90px 22px 80px;
	letter-spacing: 0.08em;
	color: #000;
	line-height: 1.875;
	text-align: justify;
}
.qa .sec03 .comBtn {
	margin: 0 0 0 auto;
}
/*------------------------------------------------------------
	taxonomy archive（よくある質問-カテゴリ一覧）
------------------------------------------------------------*/
.archive .sec01{
    padding: 130px 0 30px;
}
.archive .sec01 .headLine01 .icon {
    right: 336px;
    top: -72px;
}
.archive .sec02 .faq_filter{
    background-color: #F3F3F3;
    padding: 20px;
    border-radius: 10px;
}
.archive .sec02 .faq_filter_title{
    padding: 20px;
}
.archive .sec02 .faq_filter_list li{
    display: contents;
}
.archive .sec02 .faq_filter_list .active a{
    background-color: #59C1DE;
    color: #fff;
    border: 0;
}
.archive .sec02 .faq_filter_list a{
    background-color: #fff;
    padding: 10px 20px;
    margin: 10px 0 10px 30px;
    border: 1px solid #707070;
    border-radius: 5px;
}
.archive .sec03 {
	padding-top: 65px;
    padding-bottom: 40px;
}
.archive .sec03 .qaList {
	margin: 0 -5px 45px 5px;
}
.archive .sec03 .qaList dt {
	margin-bottom: 8px;
	padding: 8px 102px 13px;
	position: relative;
	font-size: 2.2rem;
	color: #2d2e5b;
	cursor: pointer;
	letter-spacing: 0.08em;
	background: url("../img/index/icon02_on.png") no-repeat right 23px center;
	background-color: #f3f3f3;
}
.archive .sec03 .qaList dt.on {
	background: url("../img/index/icon02.png") no-repeat right 23px center;
	background-color: #f3f3f3;
}
.archive .sec03 .qaList .qText {
	font-size: 2.5rem;
	position: absolute;
	left: 27px;
	top: 5px;
	color: #59c0dd;
	display: inline-block;
}
.archive .sec03 .qaList dd {
	display: none;
	padding: 10px 90px 22px 80px;
	letter-spacing: 0.08em;
	color: #000;
	line-height: 1.875;
	text-align: justify;
}
.archive .sec03 .comBtn {
	margin: 0 0 0 auto;
}
/*------------------------------------------------------------
	information
------------------------------------------------------------*/
.information .sec01{
    padding: 130px 0 30px;
}
.information .sec01 .headLine01 .icon {
    left: 396px;
    top: -81px;
}
.information .sec02 .faq_filter{
    background-color: #F3F3F3;
    padding: 20px;
    border-radius: 10px;
}
.information .sec02 .faq_filter_title{
    padding: 20px;
}
.information .sec02 .faq_filter_list li{
    display: contents;
}
.information .sec02 .faq_filter_list a{
    background-color: #fff;
    padding: 10px 20px;
    margin: 10px 0 10px 30px;
    border: 1px solid #707070;
    border-radius: 5px;
}
.information .sec03 {
	padding-top: 60px;
    padding-bottom: 40px;
}
.information .sec03 .headLine01 {
	margin-bottom: 40px;
}
.information .sec03 .news {
	margin: 0 0 37px 9px;
	color: #000;
}
.information .sec03 .news dt {
	padding-top: 42px;
	float: left;
	color: #9D9D9D;
}
.information .sec03 .news .name {
	margin-left: 50px;
	width: 134px;
	padding: 9px;
	display: inline-block;
	text-align: center;
	color: #000;
	border: 1px solid #707070;
	border-radius: 5px;
	box-sizing: border-box;
}
.information .sec03 .news dd {
	padding: 51px 0 28px 19.4em;
	border-bottom: 1px solid #707070;
}
.information .sec03 .news dd a:hover {
	text-decoration: underline;
}
.information .sec03 .comBtn {
	margin: 0 0 0 auto;
}

/*------------------------------------------------------------
	column
------------------------------------------------------------*/
.column .sec01{
    padding: 130px 0 30px;
}
.column .sec01 .headLine01 .icon {
    right: 406px;
    top: -81px;
}
.column .sec02 .faq_filter{
    background-color: #F3F3F3;
    padding: 20px;
    border-radius: 10px;
}
.column .sec02 .faq_filter_title{
    padding: 20px;
}
.column .sec02 .faq_filter_list li{
    display: contents;
}
.column .sec02 .faq_filter_list a{
    background-color: #fff;
    padding: 10px 20px;
    margin: 10px 0 10px 30px;
    border: 1px solid #707070;
    border-radius: 5px;
}
.column .sec03 {
	padding-top: 60px;
    padding-bottom: 40px;
}
.column .sec03 .headLine01 {
	margin-bottom: 40px;
}
.column .sec03 .news {
	margin: 0 0 37px 9px;
	color: #000;
}
.column .sec03 .news dt {
	padding-top: 42px;
	float: left;
	color: #9D9D9D;
}
.column .sec03 .news .name {
	margin-left: 50px;
	width: 134px;
	padding: 9px;
	display: inline-block;
	text-align: center;
	color: #000;
	border: 1px solid #707070;
	border-radius: 5px;
	box-sizing: border-box;
}
.column .sec03 .news dd {
	padding: 51px 0 28px 19.4em;
	border-bottom: 1px solid #707070;
}
.column .sec03 .news dd a:hover {
	text-decoration: underline;
}
.column .sec03 .comBtn {
	margin: 0 0 0 auto;
}

.column .sec03 .thumbnail_list{
    width: 370px;
    height: 210px;
    overflow:hidden;
}
.column .sec03 .thumbnail_list img {
    width: 370px;
    height: 210px;
    object-fit: cover;
    transition-duration: 0.3s;
}
.column .sec03 .thumbnail_list img:hover{
    transform: scale(1.2);
    transition-duration: 0.3s;
}
.column .sec03 .column_list{
    width: calc(33% - 40px);
    padding: 20px;
}
.column .sec03 .column_list .post-date{
    margin-top: 10px;
}
.column .sec03 .column_list .post-date img{
    position: relative;
    top: 5px;
}
.column .sec03 .column_list .post-category{
    background-color: #59C1DE;
    color: #fff;
    display: inline-table;
    padding: 5px 10px;
    margin: 10px 0;
    border-radius: 5px;
}

/*------------------------------------------------------------
	strength
------------------------------------------------------------*/
.strength .mainVisual {
	position: relative;
	margin: 0 90px 123px 0;
	min-height: 830px;
	background: #00c1e0;
	border-radius: 0 57px 57px 0;
}
.strength .mainVisual .content {
	position: relative;
}
.strength .mainVisual .title {
	color: #fff;
	position: relative;
    padding: 80px 0;
    margin: 0 auto;
    text-align: center;
	z-index: 10;
	font-feature-settings: "palt"; 
	-moz-font-feature-settings: "palt";
}
.strength .mainVisual .pho {
    margin: 0 auto;
    position: relative;
    top: -25px;
    text-align: center;
}
.strength .mainVisual .title .en {
    margin-bottom: 15px;
    font-size: 18px;
    display: block;
    letter-spacing: 0.1em;
}
.strength .mainVisual .title .ttl {
	display: block;
	font-size: 5.1rem;
	line-height: 1.55;
	letter-spacing: 0.1em;
}
.strength .point_list{
    background-color: #fff;
    border-radius: 200px;
    color: #2d2e5b;
    text-align: center;
    margin: 10px 20px 80px;
    width: 240px;
}
.strength .point_headline{
    border-bottom: 1px solid #2d2e5b;
    padding: 10px;
    margin: 0 8px;
}
.strength .point_no{
    font-size: 36.46px;
}
.strength .point_description{
    font-size: 26.68px;
    padding: 20px;
}
.strength .point_icon{
    position: relative;
    top: 20px;
}
.strength .breadcrumb_section {
    background-color: #00c1e0;
    color: #fff;
    position: absolute;
    top: 115px;
}
.strength .breadcrumb a{
    color: #fff;
}
.strength .point_detail .content{
    background-color: #f3f3f3;
    padding: 0px;
    border-radius: 50px;
    text-align: center;
    margin: 0 auto 80px;
}
.strength .point_detail_headline{
    padding: 60px;
    color: #2d2e5b;
}
.strength .point_detail_no{
    font-size: 41px;
}
.strength .point_detail_description{
    font-size: 45px;
}
.strength .content p{
    padding: 80px;
}

/*------------------------------------------------------------
	service_underlayer
------------------------------------------------------------*/
.service_underlayer .lower_title{
    background-color: #59c0dd;
    padding: 55px;
}
.service_underlayer .sml{
    font-size: 18px;
    display: block;
    letter-spacing: 0.1em;
    color: #fff;
}
.service_underlayer .lower_sub_title{
    color: #fff;
}
.underlayer_menu{
    background-color: #f3f3f3;
    margin-top: 30px;
}
.underlayer_menu li{
    margin: 10px 20px;
}
.underlayer_menu .active{
    border-bottom: 3px solid #59c0dd;
}
.inheritance01 .icon{
    position: absolute;
    width: 202px;
    left: 66px;
    top: 33px;
    display: block;
}
.subsidy01 .icon{
	position: absolute;
    width: 141px;
    right: 96px;
    top: 39px;
    display: block;
}
.inheritance02 .content{
    text-align: center;
}
.inheritance02 h2{
    color: #2d2e5b;
    font-size: 45px;
}
.inheritance02 .sub_title{
    color: #2d2e5b;
    font-size: 22px;
    margin: 48px 0 70px 0;
}
.inheritance02 .inheritance_service{
    background-color: #f3f3f3;
    padding: 40px;
    margin: 30px 20px;
    border-radius: 25px;
    width: 210px;
    position: relative;
}
.inheritance_service_icon{
    position: absolute;
    top: -50px;
    left: 85px;
}
.inheritance_service_title{
    font-size: 30px;
    margin: 60px 0 20px 0;
    color: #2d2e5b;
}
.inheritance_point{
    color: #59c0dd;
    font-size: 18px;
    margin-top: 30px;
}
.inheritance_point_text{
    font-size: 22px;
    color: #2d2e5b;
    margin-bottom: 30px;
}
.inheritance_point_description{
    width: calc(50% - 40px);
    margin-right: 20px;
}
.inheritance_point_description p{
    line-height: 1.875;
}
.inheritance_point_image{
    width: calc(50% - 40px);
    margin: 20px;
}
.mt-70{
    margin-top: 70px;
}
.mt-100{
    margin-top: 100px;
}
.inheritance05_graybox{
    background-color: #f3f3f3;
    padding: 20px;
    margin: 40px 0;
    text-align: center;
    border-radius: 10px;
}
.inheritance05_graybox .inheritance_point_text{
    margin: 20px;
}
.inheritance05_graybox .role{
    margin: 20px;
}

.subsidy02 .content{
    text-align: center;
}
.subsidy02 .sub_title{
    color: #2d2e5b;
    font-size: 22px;
    margin: 48px 0 70px 0;
}
.subsidy02 .subsidy_accountant{
	padding: 40px;
    margin: 0;
    width: 410px;
    position: relative;
}
.subsidy_accountant_name_block{
	background-color: #f3f3f3;
    border-radius: 50px;
    padding: 20px 30px;
	margin-bottom: 30px;
}
.subsidy_accountant_name{
	color: #2d2e5b;
    font-size: 30px;
}
.subsidy_accountant_no{
	padding: 14px;
}

.subsidy03 .content{
    text-align: center;
}
.subsidy03 h2{
    color: #2d2e5b;
    font-size: 45px;
	margin-top: 60px;
}
.subsidy03 .achievement{
    background-color: #f3f3f3;
    padding: 40px;
    margin: 30px 20px;
    border-radius: 25px;
    width: 350px;
    position: relative;
}
.achievement_name{
	color: #2d2e5b;
	margin-top: 20px;
	font-size: 22px;
}
.flow_under_layerremark{
	margin: 20px;
	font-size: 14px;
}
.company-formation01 .icon1 {
    position: absolute;
    width: 202px;
	left: 196px;
    top: 33px;
    display: block;
}
.company-formation01 .icon2 {
    position: absolute;
    width: 202px;
	right: 206px;
    top: 33px;
    display: block;
}
.company-formation .startUpCont{
	background-color: #fff;
    padding: 30px;
	margin: 20px;
}
.company-formation .startUpContTitle{
	background-color: #2d2e5b;
    color: #fff;
    padding: 15px;
    border-radius: 15px;
    margin-bottom: 20px;
}
.company-formation .startUpContPrice span{
	font-size: 25px;
}
.company-formation .startUpContPrice{
	border-bottom: 1px solid #2d2e5b;
    padding: 10px;
    margin-bottom: 20px;
}
.company-formation .startUpContDetail{
	display: flex;
    justify-content: space-between;
    border-bottom: 1px solid #cfcfcf;
    align-items: center;
    padding: 10px;
	text-align: left;
}
.company-formation .smallTxt{
	font-size: 13px;
}
.company-formation .startUpContDetailRight{
	text-align: right;
}
.company-formation .startUpCont:nth-child(2) .startUpContTitle{
	background-color:#0dc2df;
}
.company-formation .startUpCont:nth-child(2) .startUpContPrice span{
	color:#0dc2df;
}
.startUpPriceRemark{
	font-size: 14px;
    text-align: left;
    margin: 0 auto 30px;
    max-width: 790px;
}

.start-up-loan01 .icon1 {
    position: absolute;
    width: 202px;
	left: 116px;
    top: 33px;
    display: block;
}
.start-up-loan01 .icon2 {
    position: absolute;
    width: 202px;
	right: 126px;
    top: 33px;
    display: block;

}

.tax-advisor01 .icon{
    position: absolute;
    width: 220px;
    left: 76px;
    top: 43px;
    display: block;
}

.tax-advisor02 .content{
    text-align: center;
}
.tax-advisor02 h2{
    color: #2d2e5b;
    font-size: 45px;
}
.tax-advisor03 h2, .tax-advisor05 h2{
	color: #2d2e5b;
	font-size: 45px;
	text-align: center;
	margin-top: 80px;
}
.tax-advisor02 .sub_title{
    color: #2d2e5b;
    font-size: 22px;
    margin: 48px 0 70px 0;
}
.tax-advisor02 .tax-advisor_service{
    background-color: #f3f3f3;
    padding: 40px;
    margin: 30px 20px;
    border-radius: 25px;
    width: calc(50% - 120px);
    position: relative;
}
.tax-advisor_service_icon{
    position: absolute;
    top: -44px;
    left: -25px;
}
.tax-advisor_service_title{
    font-size: 30px;
    margin: 60px 0 20px 0;
    color: #2d2e5b;
}
.tax-advisor_point{
    color: #59c0dd;
    font-size: 18px;
    margin-top: 30px;
}
.tax-advisor_point_text{
    font-size: 22px;
    color: #2d2e5b;
    margin-bottom: 30px;
}
.tax-advisor_point_description{
    width: calc(50% - 40px);
    margin-right: 20px;
}
.tax-advisor_point_description p{
    line-height: 1.875;
}
.tax-advisor_point_image{
    width: calc(50% - 40px);
    margin: 20px;
}
.advisor_contents{
	margin-top: 10px;
}
.tax-advisor_service_number{
	margin: 20px 40px 0 0;
    font-size: 50px;
	color: #2d2e5b;
	width: 10%;
}
.tax-advisor_service_detail{
	width: 80%;
	text-align: left;
}
.tax-advisor_service_text_title{
	color: #2d2e5b;
    font-size: 30px;
}
.tax-advisor_service_text{
	font-size: 16px;
    margin-top: 15px;
}
.tax-advisor05 table{
    width: 100%;
	border: 1px solid #c1c1c1;
	border-collapse: collapse;
 	border-spacing: 0;
}
.tax-advisor05 table tr{
    width: 100%;
}
.tax-advisor05 table th{
	background-color: #2d2e5b;
	color: #fff;
	padding: 10px;
	border: 1px solid #c1c1c1;
}
.tax-advisor05 table td{
    padding: 10px;
    border: 1px solid #c1c1c1;
}
.tax-advisor05 h3{
    font-size: 22px;
    color: #2d2e5b;
    margin: 30px 0;
	text-align: center;
}
.inheritance05 table{
    width: 100%;
	border: 1px solid #c1c1c1;
	border-collapse: collapse;
 	border-spacing: 0;
	background-color: #fff;
}
.inheritance05 table tr{
    width: 100%;
}
.inheritance05 table th{
	background-color: #2d2e5b;
	color: #fff;
	padding: 10px;
	border: 1px solid #c1c1c1;
}
.inheritance05 table td{
    padding: 10px;
    border: 1px solid #c1c1c1;
}

/*------------------------------------------------------------
company
------------------------------------------------------------*/
.company01 h1{
	margin-top: 20px;
}
.company01 .lower_title {
	background-color: #fff;
	padding: 55px 0 20px 0;
}
.company01 .headLine01 .icon {
	position: absolute;
	width: 178px;
	left: 356px;
	top: 28px;
	display: block;
}
.company02 li{
	display: flex;
	border-bottom: 1px solid #909090;
	padding: 10px 0;
    margin-bottom: 10px;
}
.company02 .company_label{
	color: #2D2E5B;
	width: 10%;
}
.company02 .company_detail{
	margin-left: 20px;
	width: 90%;
}
.company03 .accountant_info{
	width: calc(100% - 99px);
    height: 100%;
    margin-left: 99px;
    background-color: #f3f3f3;
    border-radius: 55px 0 0 55px;
    content: "";
}
.company03{
	margin: 90px 0 40px;
}
.company03 .accountant_info .content{
	display: grid;
}
.company03 .accountant_info_title{
	color: #2D2E5B;
    font-size: 33px;
    padding: 40px 0;
}
.company03 .accountant_info_block{
	background-color: #fff;
    border-radius: 15px;
    padding: 40px;
	position: relative;
    /*height: 120px;*/
	margin-bottom: 60px;
}
.company03 .accountant_info_name{
	font-size: 30px;
    color: #2D2E5B;
}
.company03 .accountant_info_no{
    margin: 13px 0 0 30px;
}
.company03 .accountant_info_description{
	margin-top: 30px;
}
.company03 .accountant_info_image{
	position: absolute;
    right: 80px;
    top: -20px;
    width: 240px;
}

/*------------------------------------------------------------
privacy_policy
------------------------------------------------------------*/
.privacy_policy_title {
    color: #2D2E5B;
    font-size: 30px;
    margin: 30px 0 20px;
}

/*------------------------------------------------------------
contact_form
------------------------------------------------------------*/
.contact_form {
	padding-top: 96px;
}
.contact_form .headLine01 {
	margin-bottom: 32px;
	letter-spacing: 0;
}
.contact_form .headLine01 .sml {
	margin: 12px 0 0;
	font-size: 1.6rem;
	color: #000;
	letter-spacing: 0;
	line-height: 1.625;
}
.contact_form .headLine01 .icon {
	width: 164px;
	left: 275px;
	right: auto;
	top: -27px;
}
.contact_form .telBox {
	width: 1170px;
	margin: 70px 0 51px 5px;
	padding: 40px 0 50px;
	background-color: #f2f2f2;
	border-radius: 20px;
	box-sizing: border-box;
}
.contact_form .telBox .headLine03 {
	margin-bottom: 0;
}
.contact_form .telBox p {
	margin-top: 10px;
	font-size: 1.6rem;
	color: #000;
	letter-spacing: 0;
}
.contact_form .telBox .tel {
	margin-bottom: -11px;
	display: block;
}
.contact_form .telBox .tel a {
	padding-left: 50px;
	font-size: 4rem;
	color: #2d2e5b;
	display: inline-block;
	background: url("../img/index/icon04.png") no-repeat left 9px top 30px;
	background-size: 26px 26px;
}
.contact_form .subInner {
	width: 1170px;
	margin-left: 5px;
	padding: 40px 0 70px;
	background-color: #f2f2f2;
	border-radius: 20px;
	box-sizing: border-box;
}
.contact_form .subInner .small {
	letter-spacing: 0;
}
.contact_form .mailForm {
	width: 680px;
	margin:  0 auto;
}
.contact_form .mailForm .must {
	margin-left: 30px;
	padding: 0 5px 2px;
	color: #fff;
	font-size: 1.3rem;
	display: inline-block;
	background-color: #FF7F00;
}
.contact_form .mailForm dl {
	margin-bottom: 36px;
}
.contact_form .mailForm dt {
	margin-bottom: 11px;
}
.contact_form .mailForm dd {
	margin-bottom: 29px;
}
.contact_form .mailForm dd:last-child {
	margin-bottom: 0;
}
.contact_form .mailForm dd input[type="text"],
.contact_form .mailForm dd input[type="tel"],
.contact_form .mailForm dd input[type="email"],
.contact_form .mailForm dd textarea,
.contact_form .mailForm dd select,
.contact_form .mailForm .submit button {
	width: 100%;
	height: 44px;
	padding: 0 20px;
	font-weight: 700;
	border: 1px solid #ddd;
	font-size: 1.4rem;
	background: #fff;
	border-radius: 5px;
	box-sizing: border-box;
	-webkit-appearance: none;
	-moz-appearance: none;
	appearance: none;
	margin: 0 auto;
}
.contact_form .mailForm dd .wid01 {
	width: 340px;
}
.contact_form .mailForm dd select {
	font-size: 1.6rem;
	font-weight: 400;
	color: #2f2f2f;
	background: #fff url("../img/index/icon03.png") no-repeat right 20px center;
	background-size: 14px 9px;
}
.contact_form .mailForm dd textarea {
	padding: 12px;
	height: 240px;
	resize: vertical;
}
.contact_form .mailForm dd input[type="text"]::placeholder,
.contact_form .mailForm dd input[type="tel"]::placeholder,
.contact_form .mailForm dd input[type="email"]::placeholder,
.contact_form .mailForm dd textarea::placeholder{
  	color: #ccc;
	letter-spacing: 0;
  	opacity: 1; 
}
.contact_form .mailForm dd input[type="text"]::-ms-input-placeholder,
.contact_form .mailForm dd input[type="tel"]::-ms-input-placeholder,
.contact_form .mailForm dd input[type="email"]::-ms-input-placeholder,
.contact_form .mailForm dd textarea::-ms-input-placeholder{
  	color: #ccc;
	letter-spacing: 0;
  	opacity: 1;
}
.contact_form .mailForm dd input[type="text"]:-ms-input-placeholder,
.contact_form .mailForm dd input[type="tel"]:-ms-input-placeholder,
.contact_form .mailForm dd input[type="email"]:-ms-input-placeholder,
.contact_form .mailForm dd textarea:-ms-input-placeholder{
  	color: #ccc;
	letter-spacing: 0;
  	opacity: 1;
}
.contact_form .mailForm .agree {
	margin-bottom: 35px;
	text-align: center;
	letter-spacing: 0;
	font-weight: 400;
	color: #333;
}
.contact_form .mailForm .agree a {
	padding-right: 13px;
	color: #1571DA;
	display: inline-block;
	background: url("../img/index/icon05.png") no-repeat right center;
}
.contact_form .mailForm .agree a:hover {
	text-decoration: underline;
}
.contact_form .mailForm .submit {
	text-align: center;
}
.contact_form .mailForm .submit button {
	margin-bottom: 10px;
	display: block;
}
.contact_form .mailForm .submit button:last-child {
	margin-bottom: 0;
}
.contact_form .mailForm .submit button {
	width: 440px;
	height: 80px;
	padding: 10px;
	cursor: pointer;
	border: 0;
	text-align: center;
	border-radius: 5px;
	color: #fff;
	font-size: 2rem;
	font-weight: 700;
	letter-spacing: 0;
	box-sizing: border-box;
	background-color: #59c1de;
}
.contact_form .mailForm  .submit li input:hover {
	opacity: 0.7;
}
.contact_form .mailForm dd .selectBox {
	position: relative;
}
.contact_form .mailForm dd .selectBox .hidden {
	display: none;
}
.contact_form .mailForm dd .selectBox .top {
	width: 100%;
	min-height: 46px;
	border: 1px solid #ddd;
	border-radius: 5px;
	background: #fff url("../img/index/icon03.png") no-repeat right 20px center;
	background-size: 14px 9px;
	text-align: left;
	box-sizing: border-box;
	padding: 5px 40px 5px 15px;
}
.contact_form .mailForm dd .selectBox .listUl {
	display: none;
	position: absolute;
	left: 0;
	right: 0;
	top: 100%;
	background-color: #fff;
	border: 1px solid #ddd;
	border-top: none;
}
.contact_form .mailForm dd .selectBox .listUl li {
	padding-bottom: 5px;
}
.contact_form .mailForm dd .selectBox .listUl li a {
	padding: 7px 20px 7px 30px;
	display: block;
	border-bottom: 1px solid #ddd;
	position: relative;
}
.contact_form .mailForm dd .selectBox .listUl li a::before {
	display: none;
	position: absolute;
	left: 10px;
	top: 8px;
	content: '√';
	font-family: 'Noto Sans JP', sans-serif;
	color: #00c2de;
}
.contact_form .mailForm dd .selectBox .listUl li.on a::before {
	display: block;
}
.contact_form .mailForm dd .selectBox .listUl li:last-child a {
	border-bottom: none;
}
.contact_form .mailForm dd .selectBox .listUl li a:hover {
	opacity: 0.7;
}

/*------------------------------------------------------------
faq_under_layer
------------------------------------------------------------*/
.faq_under_layer {
	padding-top: 145px;
	padding-bottom: 100px;
}
.faq_under_layer .headLine01 {
	margin-bottom: 58px;
}
.faq_under_layer .headLine01 .icon {
	width: 116px;
	right: 269px;
	top: -123px;
}
.faq_under_layer .qaList {
	margin: 0 -5px 45px 5px;
}
.faq_under_layer .qaList dt {
	margin-bottom: 8px;
	padding: 8px 102px 13px;
	position: relative;
	font-size: 2.2rem;
	color: #2d2e5b;
	cursor: pointer;
	letter-spacing: 0.08em;
	background: url("../img/index/icon02_on.png") no-repeat right 23px center;
	background-color: #f3f3f3;
}
.faq_under_layer .qaList dt.on {
	background: url("../img/index/icon02.png") no-repeat right 23px center;
	background-color: #f3f3f3;
}
.faq_under_layer .qaList .qText {
	font-size: 2.5rem;
	position: absolute;
	left: 27px;
	top: 5px;
	color: #59c0dd;
	display: inline-block;
}
.faq_under_layer .qaList dd {
	display: none;
	padding: 10px 90px 22px 80px;
	letter-spacing: 0.08em;
	color: #000;
	line-height: 1.875;
	text-align: justify;
}
.faq_under_layer .comBtn {
	margin: 0 0 0 auto;
}

/*------------------------------------------------------------
access_under_layer
------------------------------------------------------------*/
.access_under_layer {
	padding: 158px 0 0;
}
.access_under_layer .headLine01 {
	margin-bottom: 20px;
	position: relative;
}
.access_under_layer .headLine01 .icon {
	position: absolute;
	left: -40px;
	top: -146px;
	width: 358px;
}
.access_under_layer .add {
	margin-bottom: 40px;
	color: #555;
	font-size: 2.2rem;
	text-align: center;
}
.access_under_layer .add .info {
	padding: 0 30px;
	display: inline-block;
	background: url("../img/index/icon06.png") no-repeat left center;
}
.access_under_layer .map iframe {
	width: 100%;
	height: 530px;
}

/*------------------------------------------------------------
calender_under_layer
------------------------------------------------------------*/
.calender_under_layer {
	padding: 69px 0 0;
}
.calender_under_layer .headLine01 {
	margin-bottom: 54px;
}
.calender_under_layer .calendarBox .subBox {
	width: 48%;
	padding: 40px 50px;
	background: #f3f3f3;
	box-sizing: border-box;
	border-radius: 26px;
}
.calender_under_layer .calendarBox .ttl {
	margin-bottom: 26px;
	font-size: 2.5rem;
	color: #2d2e5b;
	text-align: center;
}
.calender_under_layer .calendarBox .tabBox {
	padding: 30px 30px;
	background: #fff;	
}
.calender_under_layer .calendarBox table {
	width: 100%;
	border-collapse: collapse;
}
.calender_under_layer .calendarBox th,
.calender_under_layer .calendarBox td {
	width: calc(100% / 7);
	text-align: center;
	vertical-align: middle;
}
.calender_under_layer .calendarBox th {
	padding-bottom: 20px;
	font-size: 2.5rem;
	color: #30acb8;
}
.calender_under_layer .calendarBox td {
	padding: 21px 0;
	color: #30acb8;
	font-size: 1.6rem;
}
.calender_under_layer .calendarBox .red {
	color: #d95858;
}
.calender_under_layer .calendarBox .current {
	position: relative;
	color: #fff;
}
.calender_under_layer .calendarBox .current:before {
	position: absolute;
	left: -10px;
	top: -11px;
	width: 42px;
	height: 42px;
	background: #30acb8;
	content: "";
	border-radius: 50%;
	z-index: 1;
}
.calender_under_layer .calendarBox .current:after {
	position: absolute;
	left: -10px;
	top: -11px;
	width: 42px;
	height: 42px;
	border-radius: 50%;
	box-shadow: 1px 1px 2px rgba(0,0,0,0.3);
	content: "";
}
.calender_under_layer .calendarBox .current .info {
	position: relative;
	z-index: 2;
}
.calender_under_layer .time {
	padding-top: 5px;
	color: #2d2e5b;
}
.calender_under_layer .time .ico {
	color: #67aab5;
}

/*------------------------------------------------------------
flow_under_layer
------------------------------------------------------------*/
.flow_under_layer {
	padding-top: 135px;
}
.flow_under_layer .headLine01 {
	margin-bottom: 78px;
}
.flow_under_layer .headLine01 .icon {
	width: 162px;
	left: 273px;
	right: auto;
}
.flow_under_layer .flowList {
	margin: 0 -5px 0 5px;
}
.flow_under_layer .flowList li {
	margin-bottom: 30px;
	padding: 32px 87px 27px 65px;
	display: flex;
	position: relative;
	align-items: center;
	background-color: #f3f3f3;
	border-radius: 20px;
}
.flow_under_layer .flowList li::before {
	margin-left: -24px;
	position: absolute;
	width: 36px;
	height: 22px;
	bottom: -23px;
	left: 50%;
	background: url("../img/index/icon01.png") no-repeat bottom center;
	content: "";
	z-index: 2;
}
.flow_under_layer .flowList li:last-child {
	margin-bottom: 0;
}
.flow_under_layer .flowList li:last-child::before {
	display: none;
}
.flow_under_layer .flowList .pho {
	width: 190px;
}
.flow_under_layer .flowList .textBox {
	width: calc(100% - 190px);
}
.flow_under_layer .flowList .textBox .title {
	margin-bottom: 9px;
	font-size: 2.2rem;
	color: #2d2e5b;
}

/*------------------------------------------------------------
sitemap_list
------------------------------------------------------------*/
#sitemap_list li a {
    color: #2D2E5B !important;
}
#sitemap_list {
    display: flex;
    flex-wrap: wrap;
}
#sitemap_list li {
    width: 45%;
	margin: 10px 20px !important;
}
#sitemap_list li.home-item {
    margin-left: 20px;
}

/*------------------------------------------------------------
404
------------------------------------------------------------*/
.fzf_text{
	text-align: center;
}
.fzf_text_btn{
	width: 440px;
    height: 80px;
	padding: 25px;
    cursor: pointer;
    border: 0;
    text-align: center;
    border-radius: 5px;
    color: #fff;
    font-size: 2rem;
    font-weight: 700;
    letter-spacing: 0;
    box-sizing: border-box;
    background-color: #59c1de;
	margin: 70px auto 0;
}
.fzf_text_btn a{
	color: #fff;
}

/*------------------------------------------------------------
confirm
------------------------------------------------------------*/
.confirm-title{
	margin-top: 70px;
}
.confirm-contents .subInner .headLine03{
	display:none;
}
.confirm-contents form{
	max-width: 1000px;
	padding: 60px 20px;
	background-color: #f2f2f2;
	border-radius: 20px;
	box-sizing: border-box;
	margin: 0 auto;
}
.confirm-contents .must {
	margin-left: 30px;
	padding: 0 5px 2px;
	color: #fff;
	font-size: 1.3rem;
	display: inline-block;
	background-color: #FF7F00;
}
.confirm-contents .mailForm dt {
	margin-bottom: 11px;
}
.confirm-contents .mailForm dd {
	margin-bottom: 29px;
}
.confirm-contents .mailForm .submit button {
	width: 440px;
	height: 80px;
	padding: 10px;
	cursor: pointer;
	border: 0;
	text-align: center;
	border-radius: 5px;
	color: #fff;
	font-size: 2rem;
	font-weight: 700;
	letter-spacing: 0;
	box-sizing: border-box;
	background-color: #59c1de;
}
.confirm-contents .mailForm {
	width: 680px;
	margin: 0 auto;
}
.confirm-contents .mailForm .agree {
	margin-bottom: 35px;
	text-align: center;
	letter-spacing: 0;
	font-weight: 400;
	color: #333;
}
.confirm-contents .mailForm .agree a {
	padding-right: 13px;
	color: #1571DA;
	display: inline-block;
	background: url(../img/index/icon05.png) no-repeat right center;
}
.confirm-contents .mailForm .submit {
	text-align: center;
}
.complete-p{
	text-align: center;
	padding: 40px;
	font-size: 20px;
	background-color: #f3f3f3;
	border-radius: 25px;
	margin: -40px 0 100px;
}
@media all and (max-width: 896px) {
    /*------------------------------------------------------------
	service
    ------------------------------------------------------------*/
	.company-formation .startUpCont {
		padding: 20px;
		margin: 10px 0px;
		width: 100%;
	}
	.company-formation .startUpContPrice span {
		font-size: 22px;
	}
    .service .sec01 .lower_title{
        padding: 0 20px;
    }
    .service .sec01 {
        padding: 70px 0 20px;
    }
    .service .sec01 .headLine01 .icon {
        right: 176px;
        top: 21px;
        width: 60px;
    }
    .service .sec02 {
        padding: 20px 0px 140px 20px;
    }
    .service .sec02::before {
        width: calc(100% - 20px);
        border-radius: 30px 0 0 30px;
    }
    .service .sec02 .content .flexB{
        display: block;
        text-align: center;
    }
    .service .sec02 .service_list_icon{
        width: 100%;
    }
    .service .sec02 .service_list_title{
        width: 100%;
    }
    .service .sec02 .service_list_description{
        width: 100%;
    }
    .service .sec02 .comBtn{
        width: 100%;
        margin: 0 auto;
    }
    .service .sec02 .service_list_title {
        font-size: 30px;
    }
    /*------------------------------------------------------------
	qa（よくある質問）
    ------------------------------------------------------------*/
    .qa .sec01 .lower_title{
        padding: 0 20px;
    }
    .qa .sec01 {
        padding: 70px 0 20px;
    }
    .qa .sec01 .headLine01 .icon {
        right: 176px;
        top: 21px;
        width: 60px;
    }
    .qa .sec02 .faq_filter{
        padding: 10px;
    }
    .qa .sec02 .faq_filter_title{
        padding: 10px;
    }
    .qa .sec02 .faq_filter_list a{
        padding: 10px 20px;
        margin: 10px 15px;
    }
    .qa .sec03 {
		padding-top: 70px;
	}
	.qa .sec03 .headLine01 {
		margin-bottom: 40px;
	}
	.qa .sec03 .headLine01 .icon {
		margin-right: -170px;
		width: 60px;
		right: 50%;
		top: -40px;
	}
	.qa .sec03 .qaList {
		margin: 0 0 30px;
	}
	.qa .sec03 .qaList dt {
		margin-bottom: 10px;
		padding: 10px 50px;
		font-size: 1.4rem;
		background-position: right 15px center;
		background-color: #f3f3f3;
	}
	.qa .sec03 .qaList dt.on {
		background-position: right 15px center;
	}
	.qa .sec03 .qaList .qText {
		font-size: 1.8rem;
		left: 5px;
	}
	.qa .sec03 .qaList dd {
		padding: 0 30px 22px;
	}
	.qa .sec03 .comBtn {
		margin: 0 auto;
	}
    /*------------------------------------------------------------
	archive（よくある質問-カテゴリ）
    ------------------------------------------------------------*/
    .archive .sec01 .lower_title{
        padding: 0 20px;
    }
    .archive .sec01 {
        padding: 70px 0 20px;
    }
    .archive .sec01 .headLine01 .icon {
        right: 176px;
        top: 21px;
        width: 60px;
    }
    .archive .sec02 .faq_filter{
        padding: 10px;
    }
    .archive .sec02 .faq_filter_title{
        padding: 10px;
    }
    .archive .sec02 .faq_filter_list a{
        padding: 10px 20px;
        margin: 10px 15px;
    }
    .archive .sec03 {
		padding-top: 70px;
	}
	.archive .sec03 .headLine01 {
		margin-bottom: 40px;
	}
	.archive .sec03 .headLine01 .icon {
		margin-right: -170px;
		width: 60px;
		right: 50%;
		top: -40px;
	}
	.archive .sec03 .qaList {
		margin: 0 0 30px;
	}
	.archive .sec03 .qaList dt {
		margin-bottom: 10px;
		padding: 10px 50px;
		font-size: 1.4rem;
		background-position: right 15px center;
		background-color: #f3f3f3;
	}
	.archive .sec03 .qaList dt.on {
		background-position: right 15px center;
	}
	.archive .sec03 .qaList .qText {
		font-size: 1.8rem;
		left: 5px;
	}
	.archive .sec03 .qaList dd {
		padding: 0 30px 22px;
	}
	.archive .sec03 .comBtn {
		margin: 0 auto;
	}
    /*------------------------------------------------------------
	information
    ------------------------------------------------------------*/
    .information .sec01 .lower_title{
        padding: 0 20px;
    }
    .information .sec01 {
        padding: 70px 0 20px;
    }
    .information .sec01 .headLine01 .icon {
        left: 60px;
        top: -19px;
        width: 60px;
    }
    .information .sec02 .faq_filter{
        padding: 10px;
    }
    .information .sec02 .faq_filter_title{
        padding: 10px;
    }
    .information .sec02 .faq_filter_list a{
        padding: 10px 20px;
        margin: 10px 15px;
    }
    .information .sec03 {
		padding-top: 40px;
	}
	.information .sec03 .headLine01 {
		margin-bottom: 40px;
	}
	.information .sec03 .news {
		margin: 0 0 25px;
	}
	.information .sec03 .news dt {
		padding-top: 20px;
		float: none;
	}
	.information .sec03 .news .name {
		margin-left: 20px;
		width: 100px;
		padding: 5px;
		font-size: 1.2rem;
	}
	.information .sec03 .news dd {
		padding: 20px 0;
	}
	.information .sec03 .news dd a:hover {
		text-decoration: none;
	}
	.information .sec03 .comBtn {
		margin: 0 auto;
	}
    /*------------------------------------------------------------
	column
    ------------------------------------------------------------*/
    .column .sec01 .lower_title{
        padding: 0 20px;
    }
    .column .sec01 {
        padding: 70px 0 20px;
    }
    .column .sec01 .headLine01 .icon {
        right: 176px;
        top: 60px;
        width: 60px;
    }
    .column .sec02 .faq_filter{
        padding: 10px;
    }
    .column .sec02 .faq_filter_title{
        padding: 10px;
    }
    .column .sec02 .faq_filter_list a{
        padding: 10px 20px;
        margin: 10px 15px;
    }
    .column .sec03 {
		padding-top: 40px;
	}
    .column .sec03 .flex{
		display: block;
	}
    .column .sec03 .column_list {
        width: auto;
        padding: 0;
    }
    .column .sec03 .thumbnail_list {
        width: auto;
    }
	.column .sec03 .headLine01 {
		margin-bottom: 40px;
	}
	.column .sec03 .news {
		margin: 0 0 25px;
	}
	.column .sec03 .news dt {
		padding-top: 20px;
		float: none;
	}
	.column .sec03 .news .name {
		margin-left: 20px;
		width: 100px;
		padding: 5px;
		font-size: 1.2rem;
	}
	.column .sec03 .news dd {
		padding: 20px 0;
	}
	.column .sec03 .news dd a:hover {
		text-decoration: none;
	}
	.column .sec03 .comBtn {
		margin: 0 auto;
	}
    .column .sec03 .post-title{
        margin-bottom: 30px;
    }
    /*------------------------------------------------------------
	strength
    ------------------------------------------------------------*/
	.strength .mainVisual {
		margin: 0 20px 80px 0;
		padding-bottom: 30px;
		min-height: inherit;
		border-radius: 0 20px 20px 0;
	}
    .strength.mainVisual .content {
		position: relative;
	}
	.strength.mainVisual .pho {
		position: static;
		text-align: center;
	}
	.strength .mainVisual .title {
		width: auto;
		position: relative;
		padding: 30px 0 20px;
	}
	.strength .mainVisual .title .en {
		margin-bottom: 8px;
		font-size: 1.8rem;
	}
	.strength .mainVisual .title .ttl {
		font-size: 3.1rem;
	}
    .strength .point_list {
        margin: 10px 20px 40px;
    }
    .strength .breadcrumb_section {
        top: 75px;
    }
    .strength .point_detail .content {
        margin: 0px 20px 40px;
    }
    .strength .point_detail_headline {
        padding: 20px;
    }
    .strength .point_detail_no {
        font-size: 25px;
    }
    .strength .point_detail_description {
        font-size: 22px;
    }
    .strength .point_detail_image{
        padding: 40px;
    }
    .strength .content p {
        padding: 10px 20px 40px;
    }
    /*------------------------------------------------------------
	service_underlayer
    ------------------------------------------------------------*/
    .inheritance01 .icon{
        display:none;
    }
    .service_underlayer .lower_title {
        background-color: #59c0dd;
        padding: 25px;
    }
    .inheritance_service_title {
        font-size: 23px;
    }
    .inheritance02 h2 {
        font-size: 25px;
    }
    .inheritance02 .sub_title {
        font-size: 16px;
        margin: 20px 0 50px;
    }
    .inheritance02 .inheritance_service {
        margin: 30px 20px 50px 20px;
    }
    .inheritance .mt-70 {
        margin-top: 0px;
    }
    .inheritance .mt-100 {
        margin-top: 20px;
    }
    .inheritance03 .flex{
        display: block;
    }
    .inheritance_point_description,
    .inheritance_point_image {
        width: auto;
    }
    .inheritance_point_image {
        margin: 20px 0;
    }
	.subsidy01 .icon{
		display: none;
	}
	.subsidy02 .sub_title {
        font-size: 16px;
        margin: 20px 0 20px;
    }
    .subsidy02 .subsidy_accountant {
        margin: 0;
		width: auto;
		padding: 20px;
    }
	.subsidy_accountant_name_block {
		padding: 10px;
	}
	.subsidy_accountant_name {
		font-size: 22px;
	}
	.subsidy_accountant_no {
		padding: 7px;
	}
	.subsidy03 h2 {
        font-size: 25px;
		margin-top: 40px;
    }
	.company-formation01 .icon1 {
		display: none;
	}
	.company-formation01 .icon2 {
		display: none;
	}
	.start-up-loan01 .icon1 {
		display: none;
	}
	.start-up-loan01 .icon2 {
		display: none;
	}
	.start-up-loan02 .mt-70{
		margin-top: 20px;
	}
	.company-formation01 .mt-100 {
        margin-top: 20px;
    }
    .tax-advisor01 .icon{
        display:none;
    }
    .service_underlayer .lower_title {
        background-color: #59c0dd;
        padding: 25px;
    }
    .tax-advisor_service_title {
        font-size: 23px;
    }
    .tax-advisor02 h2 {
        font-size: 25px;
    }
    .tax-advisor02 .sub_title {
        font-size: 16px;
        margin: 20px 0 50px;
    }
    .tax-advisor02 .tax-advisor_service {
        margin: 30px 10px 50px 10px;
    }
    .tax-advisor .mt-70 {
        margin-top: 0px;
    }
    .tax-advisor .mt-100 {
        margin-top: 20px;
    }
    .tax-advisor03 .flex{
        display: block;
    }
    .tax-advisor_point_description,
    .tax-advisor_point_image {
        width: auto;
    }
    .tax-advisor_point_image {
        margin: 20px 0;
    }
	.tax-advisor_service_icon {
		width: 80px;
	}
	.tax-advisor02 .tax-advisor_service {
		width: 100%;
	}
	.tax-advisor02 .tax-advisor_service {
		padding: 20px 10px 20px 10px;
	}
	.tax-advisor_service_number {
		margin: 20px 20px 0 0;
		font-size: 30px;
		color: #2d2e5b;
		width: 10%;
	}
	.tax-advisor03 h2, .tax-advisor05 h2 {
		font-size: 25px;
		margin-top: 20px;
	}
	.tax-advisor_service_text_title {
		font-size: 23px;
	}
	/*------------------------------------------------------------
    company
    ------------------------------------------------------------*/
	.company01 .lower_title {
		background-color: #fff;
		padding: 25px 0 0;
	}
	.company02 .company_label {
		width: 30%;
	}
	.company02 .company_detail {
		width: 70%;
	}
	.company03 .accountant_info{
		width: calc(100% - 20px);
		border-radius: 30px 0 0 30px;
		margin-left: 20px;
	}
	.company03 .accountant_info_title {
		font-size: 28px;
		padding: 20px 0;
	}
	.company03 .accountant_info_name {
		font-size: 25px;
	}
	.company03 .accountant_info_no {
		/*margin: 0;*/
	}
	.company03 .accountant_info_block {
		height: auto;
		margin-bottom: 30px;
	}
	.company03 .accountant_info_image {
		position: relative;
		right: 0;
		top: 0;
		width: 240px;
		margin-top: 20px;
	}

	/*------------------------------------------------------------
	privacy_policy
	------------------------------------------------------------*/
	.privacy_policy_title{
		font-size: 20px;
	}
	/*------------------------------------------------------------
    contact_form
    ------------------------------------------------------------*/
	.contact_form {
		padding-top: 80px;
	}
	.contact_form .headLine01 {
		margin-bottom: 70px;
	}
	.contact_form .headLine01 .sml {
		margin: 18px 0 0;
		font-size: 1.4rem;
	}
	.contact_form .headLine01 .icon {
		margin-left: -170px;
		width: 75px;
		left: 50%;
		top: -66px;
	}
	.contact_form .telBox {
		width: auto;
		margin: -40px 0 30px;
		padding: 20px 0;
		border-radius: 10px;
	}
	.contact_form .telBox p {
		margin-top: 0;
		font-size: 1.4rem;
	}
	.contact_form .telBox .tel {
		margin-bottom: -8px;
	}
	.contact_form .telBox .tel a {
		padding-left: 20px;
		font-size: 2rem;
		background: url("../img/index/icon04.png") no-repeat left top 15px;
		background-size: 13px 13px;
	}
	.contact_form .subInner {
		width: auto;
		margin-left: 0;
		padding: 20px 0 30px;
		border-radius: 10px;
	}
	.contact_form .mailForm {
		width: auto;
		margin: 0 15px;
	}
	.contact_form .mailForm .must {
		margin-left: 10px;
		padding: 0 2px;
		font-size: 1rem;
	}
	.contact_form .mailForm dl {
		margin-bottom: 20px;
	}
	.contact_form .mailForm dt {
		margin-bottom: 8px;
	}
	.contact_form .mailForm dd {
		margin-bottom: 15px;
	}
	.contact_form .mailForm dd input[type="text"],
	.contact_form .mailForm dd input[type="tel"],
	.contact_form .mailForm dd input[type="email"],
	.contact_form .mailForm dd textarea,
	.contact_form .mailForm dd select,
	.contact_form .mailForm .submit button {
		height: 35px;
		padding: 0 10px;
		font-size: 1.4rem;
	}
	.contact_form .mailForm dd .wid01 {
		width: 50%;
	}
	.contact_form .mailForm dd select {
		font-size: 1.4rem;
		background-position: right 10px center;
	}
	.contact_form .mailForm dd textarea {
		padding: 12px;
		height: 240px;
		resize: vertical;
		box-sizing: border-box;
	}
	.contact_form .mailForm .agree {
		margin-bottom: 20px;
	}
	.contact_form .mailForm .agree a {
		padding-right: 10px;
		font-size: 1.4rem;
		background-position:right top 10px;
	}
	.contact_form .mailForm .agree a:hover {
		text-decoration: none;
	}
	.contact_form .mailForm .submit button {
		width: 230px;
		height: 50px;
		font-size: 1.6rem;
	}
	.contact_form .mailForm  .submit button:hover {
		opacity: 1;
	}
	.contact_form .mailForm dd .selectBox .top {
		min-height: 35px;
		background-position: right 10px center;
	}
	.confirm-contents .mailForm .agree {
		margin-bottom: 20px;
	}
	.confirm-contents .mailForm .agree a {
		padding-right: 10px;
		font-size: 1.4rem;
		background-position:right top 10px;
	}
	.confirm-contents .mailForm .agree a:hover {
		text-decoration: none;
	}
	.confirm-contents .mailForm {
		width: 100%;
	}
	.confirm-contents .mailForm .submit button{
		width: 230px;
		height: 50px;
		font-size: 1.6rem;
	}
	.confirm-contents .confirm-title{
		margin-top: 45px;
	}
	.complete-p{
		margin-top: 20px;
	    font-size: 16px;
	}
	.complete-contents .content .icon{
		display: none;
	}
    /*------------------------------------------------------------
    faq_under_layer
    ------------------------------------------------------------*/
	.faq_under_layer {
		padding-top: 70px;
		padding-bottom: 50px;
	}
	.faq_under_layer .headLine01 {
		margin-bottom: 40px;
	}
	.faq_under_layer .headLine01 .icon {
		margin-right: -170px;
		width: 60px;
		right: 50%;
		top: -40px;
	}
	.faq_under_layer .qaList {
		margin: 0 0 30px;
	}
	.faq_under_layer .qaList dt {
		margin-bottom: 10px;
		padding: 10px 50px;
		font-size: 1.4rem;
		background-position: right 15px center;
		background-color: #f3f3f3;
	}
	.faq_under_layer .qaList dt.on {
		background-position: right 15px center;
	}
	.faq_under_layer .qaList .qText {
		font-size: 1.8rem;
		left: 5px;
	}
	.faq_under_layer .qaList dd {
		padding: 0 30px 22px;
	}
	.faq_under_layer .comBtn {
		margin: 0 auto;
	}
	
	/*------------------------------------------------------------
    access_under_layer
    ------------------------------------------------------------*/
	.access_under_layer {
		padding: 80px 0 0;
	}
	.access_under_layer .headLine01 .icon {
		margin-left: -180px;
		width: 130px;
		top: -70px;
		left: 50%;
	}
	.access_under_layer .add {
		font-size: 1.7rem;
		letter-spacing: 0.05em;
	}
	.access_under_layer .add .info {
		padding: 0 0 0 25px;
		background-size: 14px auto; 
	}
	.access_under_layer .map iframe {
		height: 360px;
	}

    /*------------------------------------------------------------
    calender_under_layer
    ------------------------------------------------------------*/
	.calender_under_layer {
		padding: 40px 0 0;
	}
	.calender_under_layer .headLine01 {
		margin-bottom: 34px;
	}
	.calender_under_layer .calendarBox {
		display: block;
	}
	.calender_under_layer .calendarBox .subBox {
		margin-bottom: 30px;
		width: 100%;
		padding: 20px;
		border-radius: 13px;
	}
	.calender_under_layer .calendarBox .subBox:last-child {
		margin-bottom: 0;
	}
	.calender_under_layer .calendarBox .ttl {
		margin-bottom: 16px;
		font-size: 1.8rem;
	}
	.calender_under_layer .calendarBox .tabBox {
		padding: 10px;
	}
	.calender_under_layer .calendarBox th {
		padding-bottom: 10px;
		font-size: 1.8rem;
	}
	.calender_under_layer .calendarBox td {
		padding: 8px 0;
		font-size: 1.4rem;
	}
	.calender_under_layer .calendarBox .current:before {
		position: absolute;
		left: -9px;
		top: -9px;
		width: 34px;
		height: 34px;
	}
	.calender_under_layer .calendarBox .current::after {
		left: -9px;
		top: -9px;
		width: 34px;
		height: 34px;
	}
	.calender_under_layer .time {
		padding-top: 2px;
		color: #2d2e5b;
	}
	
    /*------------------------------------------------------------
    flow_under_layer
    ------------------------------------------------------------*/
	.flow_under_layer {
		padding-top: 60px;
	}
	.flow_under_layer .headLine01 {
		margin-bottom: 40px;
	}
	.flow_under_layer .headLine01 .icon {
		margin-left: -170px;
		width: 80px;
		left: 50%;
		top: -45px;
	}
	.flow_under_layer .flowList {
		margin: 0;
	}
	.flow_under_layer .flowList li {
		margin-bottom: 25px;
		padding: 25px 10px;
		justify-content: space-between;
		border-radius: 12px;
	}
	.flow_under_layer .flowList .pho {
		width: 100px;
	}
	.flow_under_layer .flowList .textBox {
		width: calc(100% - 120px);
	}
	.flow_under_layer .flowList .textBox .title {
		margin-bottom: 5px;
		font-size: 1.8rem;
	}
	/*------------------------------------------------------------
	sitemap_list
	------------------------------------------------------------*/
	#sitemap_list {
		display: block;
	}
	#sitemap_list li {
		width: 100%;
		margin: 10px 0px !important;
	}
	#sitemap_list li.home-item {
		margin-left: 20px;
	}

	/*------------------------------------------------------------
	404
	------------------------------------------------------------*/
	.fzf_text_btn {
		width: 100%;
		margin: 50px auto 0;
	}
	.company01 .headLine01 .icon{
		display: none;
	}
}

@media all and (min-width: 867px) and (max-width: 1300px) {
	.service .sec01 .headLine01 .icon {
		right: 25px;
	}
	.inheritance01 .icon{
		left: -14px;
	}
	.faq_under_layer .headLine01 .icon {
		width: 106px;
		right: 229px;
		top: -103px;
	}	
	.contact_form .headLine01 .icon {
		left: 185px;
	}
	.contact_form .telBox,
	.contact_form .subInner{
		width: auto;
		min-width: 1000px;
	}
	.headLine03 .img {
		width: 76px;
		left: 259px;
	}
	.access_under_layer .headLine01 .icon {
		left: -290px;
		top: -66px;
		width: 278px;
	}
	.tax-advisor01 .icon {
		width: 170px;
		left: -14px;
		top: 43px;
	}
	.company-formation01 .icon1 {
		left: 66px;
	}
	.start-up-loan01 .icon1 {
		left: 36px;
	}
	.company-formation01 .icon2 {
		right: 86px;
	}
	.start-up-loan01 .icon2 {
		right: 26px;
	}
	.subsidy01 .icon{
		right: 36px;
	}
	.qa .sec01 .headLine01 .icon {
		right: 176px;
	}
	.qa .sec02 .faq_filter {
		min-width: 1000px;
	}
	.information .sec01 .headLine01 .icon {
		left: 266px;
	}
	.information .sec02 .faq_filter,
	.information .sec03 .news dt,
	.archive .sec02 .faq_filter,
	.column .sec02 .faq_filter{
		min-width: 1000px;
	}
	.company02 .content {
		min-width: 1000px !important;
	}
	.archive .sec01 .headLine01 .icon {
		right: 236px;
	}
	.column .sec01 .headLine01 .icon {
		right: 256px;
	}
	.column .sec03 .thumbnail_list {
		width: 100%;
	}
	.column .sec03 .thumbnail_list img {
		width: 100%;
	}
	.column .sec03 .column_list {
		width: calc(33% - 70px);
		padding: 20px;
	}
	.company01 .headLine01 .icon {
		left: 206px;
	}
	.company03 .accountant_info_image{
		display: none;
	}
}