/*
  Windows: "游ゴシック", "Yu Gothic"
  Mac: "游ゴシック体", "YuGothic"
*/
@font-face {
  font-family: "YuGothic M";
  src: local("Yu Gothic Medium"),
       local("Yu Gothic");
  font-weight: 500;
}

*{
 letter-spacing: 0.2em;
 font-size: 20px;
 line-height: 2em;
 /*  英数字はHelvetica、日本語は游ゴシックが適用される。 */
 font-family: Helvetica , "游ゴシック", sans-serif;
}

body {
 width:100%;
 margin: 0;
}
.back{
}
.back2{
}
img{
 width: 100%;
}
p{
 margin: 0;
}

/*title*/
#title{
 background-color: #ffffff;
 max-width: 100%;
 margin: 0 0 100px 0;
}
.title{
 display: -webkit-flex;
 display: flex;
 -webkit-align-items: center;
 align-items: center;
 -webkit-justify-content: center;
 justify-content: center;
}
.logo h1{
 color: #1F276F;
 font-size: 35px;
 padding-right: 1.5em;
 text-align: center;
 font-weight: bold;
 color: #1f286f;
}
.logo{
 padding-left: 1.5em;
 text-align: center;
}
.logo img{
 width: 80%;
}
.visual {
}
/*TOP*/
#top{
 margin: 0 auto 60px auto;
}
.top{
 justify-content: center;
 align-items: center;
}
.top div {
  margin: 0 0 40px 0;
}
#top div h2 {
 font-weight: bold;
 color: #333333;
 font-size: 40px;
 margin: 0 0 80px 0;
}
#top div p {
 border: 1px solid #1f286f;
 text-align: center;
 font-weight: bold;
 color: #1f286f;
 font-size: 25px;
}
/*tax_audit*/
#tax_audit {
 max-width: 100%;
  margin: 0 0 100px 0;
  padding: 30px 0 10px 0;
  background: #F5A636;
}
#tax_audit h2 {
  color: #FFFFFF;
 font-size: 40px;
 margin: 0 0 40px 0;
}
#tax_audit div p {
  text-align: left;
  color: #FFFFFF;
 font-size: 25px;
 font-weight: bold;
}

/*services*/
#services {
 margin: 0 auto;
 background-color: #ffffff;
 text-align: center;
 padding-bottom: 7em;
}
#services h2 {
  margin: 0 0 40px 0;
  font-weight: bold;
}
#services p,
#services dl {
  text-align: left;
}
#services .service {
  border-radius: 20px;
  background: #f8ecda;
  margin: 0 0 20px 0;
  padding: 40px 0 0 0;
}
#services .service h3 {
  color: #F5A636;
  font-weight: bold;
 text-align: center;
}
#services .service .col-5 {
  font-weight: bold;
  border-radius: 10px;
  padding: 20px;
  background: #FFFFFF;
}
#services .service span {
  font-size: 32px;
  font-weight: bold;
  color: #F5A636;
}
#services .service .row {
  align-items: stretch;
}
#services .service dt {
  font-size: 24px;
}

/*cases*/
#cases {
 margin: 0 auto;
 background-color: #ffffff;
 text-align: center;
 padding-bottom: 7em;
}
#cases h2 {
  margin: 0 0 40px 0;
  font-weight: bold;
}
#cases .case {
  border-radius: 20px;
  background: #f8ecda;
  margin: 0 0 20px 0;
  padding: 40px 0 0 0;
}
#cases .case h3 {
  color: #F5A636;
  font-weight: bold;
 text-align: center;
}


/*contact*/
#contact {
 max-width: 100%;
  margin: 0 0 100px 0;
  padding: 30px 10px;
  background: #F5A636;
}
#contact h2 {
  color: #FFFFFF;
 font-size: 38px;
 margin: 0 0 40px 0;
 text-align: center;
}
#contact p {
  color: #FFFFFF;
  font-weight: bold;
  text-align: center;
}
#contact .line {
  text-align: center;
}
#contact a img {
  width: auto;
  max-width: 100%;
}



/*form*/
#form {
   width: 15%;
   position: fixed;
   right: 0;
   bottom: 100px;
   z-index: 9999;
}
/*to_pagetop*/
 #to_pagetop {
    width: 60px;
    position: fixed;
    right: 10px;
    bottom: 10px;
    z-index: 9999;
}






/*footer*/
.footer{
}
.footer ul{
  list-style: none;
    padding-inline-start: 0;
  display: flex;
	justify-content: center;
}
.footer ul li{
display:table-cell;
vertical-align:middle;
text-align:center;
padding:2em 2em 0;
justify-content: center;
align-items: center;
}
.footer ul li a {
    display:block;
    text-decoration:none;
    color: #333333;
    font-weight: bold;
}
.ulogo img{
 width: 40%;
}
.copyright{
  text-align: center;
}
@media screen and (min-width:1025px) { /*pc*/
}

@media screen and (min-width:481px) and (max-width:1024px) { /*tablet*/
/*title*/
 #title h1{
  font-size: 30px;
 }
 #title img{
  width: 60%;
 }
.remote_service_list div{
 padding: 2em 1.5em;
 border-radius: 10px;
 background-color: #ffffff;
 border: 1px solid #ffffff;
 margin: 0 0 2em;
}
 /*form*/
 #form {
    width: 30%;
 }
 /*footer*/
 .footer ul li{
 padding:1.5em 1em 1em;
 }
}

@media screen and (max-width:480px) { /*sp*/
 *{
  line-height: 1.5em;
 }
 .wp{
  overflow: hidden;
 }
 .back{
  padding: 0 0 3em;
 }
/*title*/
 #title{
  margin: 0;
  padding: 0.5em;
 }
 #title h1{
  text-align: center;
  padding: 1em 0 0 0;
  font-size: 24px;
 }
 #title img{
  width: 100%;
 }
 #title .logo{
  width: 100%;
  text-align: left;
  padding-left: 0.5em;
 }

 /*form*/
 #form {
    width: 40%;
 }

 /*TOP remote*/
 #top{
  margin: 2em auto 0;
 }
#top div h2 {
  font-size: 24px;
 }
#top div p {
 padding: 10px;
 text-align: left;
 font-size: 20px;
}
/*tax_audit*/
#tax_audit {
  padding: 10px;
}
/*service*/
#services .service h3 {
  font-size: 24px;
}
#services .service .row,
#services .merit .row {
  padding: 0 10px;
}
/*cases*/
#cases h2 {
  font-size: 24px;
}
#cases h3 {
  font-size: 24px;
}
#cases .top {
  padding: 0 10px;
}

/*footer*/
.footer ul{
  display:block;
}
.footer ul li, .footer ul li a{
display:block;
font-size: 12px;
}
.ulogo{
 margin-top:1em;
margin-bottom:1em;
}
.copyright p{
  font-size: 10px;
}
}