@charset "UTF-8";
/*-----------------------------------------------------

　きび合同会計 PC用CSS
　URL:http://www.kirino-tax.com/

-----------------------------------------------------*/
/* Pink for text */
/* Pink for txtbg */
/* #########################

	共通設定

######################### */
a {
  color: #000;
}

a:hover {
  color: #ffa3bb;
}

sup {
  font-size: smaller;
  vertical-align: top;
  position: relative;
  top: -0.1em;
}

.topbody {
  background: #fff url("../img/img_back_wall.jpg") center center repeat fixed;
}

/* #########################

	Header

######################### */
.slidearea {
  width: 100%;
  position: relative;
}

.slidearea .sp-slides {
  margin: 0;
  padding: 0;
  list-style: none;
}

.slidearea .sp-slides li {
  margin: 0;
}

.slidearea .sp-slides li img {
  vertical-align: middle;
}

#secondary-header {
  width: 100%;
  min-height: 100px;
  background: #fff url("../img/img_back_wall.jpg") center center repeat;
  padding-bottom: 80px;
}

header {
  width: 100%;
  position: absolute;
  top: 0px;
  left: 0px;
  z-index: 1000;
}

header #header-upper {
  display: table;
  width: 100%;
}

header #header-upper h1 {
  display: table-cell;
  width: 400px;
  height: 55px;
  vertical-align: middle;
  padding: 10px 20px;
}

header #header-upper h1 a:hover img {
  opacity: 0.7;
  filter: alpha(opacity=70);
  -ms-filter: alpha(opacity=70);
}

header #header-upper p {
  display: table-cell;
  text-align: right;
  vertical-align: middle;
  padding: 10px 20px;
}

header #header-nav {
  background-color: #4d4d4d;
  color: #fff;
  margin: 0px 20px;
}

header #header-nav #globalnav {
  max-width: 960px;
  margin: 0px auto;
  padding: 10px 10px;
  vertical-align: middle;
  position: relative;
}

header #header-nav #globalnav ul {
  list-style: none;
}

header #header-nav #globalnav ul li {
  height: 40px;
  padding: 0px 30px;
  display: table-cell;
  vertical-align: middle;
}

header #header-nav #globalnav ul li a {
  font-size: 14px;
  color: #fff;
  text-decoration: none;
  position: relative;
  display: inline-block;
  text-decoration: none;
  letter-spacing: 0px;
  line-height: 120%;
}

header #header-nav #globalnav ul li a::after {
  position: absolute;
  bottom: -8px;
  left: 0;
  content: "";
  width: 100%;
  height: 2px;
  background: #ffa3bb;
  opacity: 0;
  visibility: hidden;
  -webkit-transition: 0.3s;
  transition: 0.3s;
}

header #header-nav #globalnav ul li a:hover {
  color: #ffeff3;
}

header #header-nav #globalnav ul li a:hover::after {
  bottom: -4px;
  opacity: 1;
  visibility: visible;
}

header #header-nav #globalnav ul li a.active {
  font-weight: bold;
  letter-spacing: 0px;
}

header #header-nav #globalnav ul li a.active::after {
  position: absolute;
  bottom: -4px;
  left: 0;
  content: "";
  width: 100%;
  height: 2px;
  background: #ffa3bb;
  opacity: 100;
  visibility: visible;
  -webkit-transition: 0s;
  transition: 0s;
}

header #header-nav #globalnav ul li a#gnav-home {
  width: 15px;
  background: url("../img/icon_nav_home.png") center center no-repeat;
}

header #header-nav #globalnav ul li a#gnav-home span {
  display: none;
}

#navToggle {
  display: none;
}

.body.home header #header-nav #globalnav ul li a.gnav-home {
  font-weight: bold;
  letter-spacing: 0;
}
.body.home header #header-nav #globalnav ul li a.gnav-home::after {
  position: absolute;
  bottom: -4px;
  left: 0;
  content: "";
  width: 100%;
  height: 2px;
  background: #ffa3bb;
  opacity: 100;
  visibility: visible;
  -webkit-transition: 0s;
  transition: 0s;
}
.body.page-child-business header #header-nav #globalnav ul li a.gnav-business, .body.page-ancestor-business header #header-nav #globalnav ul li a.gnav-business {
  font-weight: bold;
  letter-spacing: 0;
}
.body.page-child-business header #header-nav #globalnav ul li a.gnav-business::after, .body.page-ancestor-business header #header-nav #globalnav ul li a.gnav-business::after {
  position: absolute;
  bottom: -4px;
  left: 0;
  content: "";
  width: 100%;
  height: 2px;
  background: #ffa3bb;
  opacity: 100;
  visibility: visible;
  -webkit-transition: 0s;
  transition: 0s;
}
.body.page-child-feature header #header-nav #globalnav ul li a.gnav-feature, .body.page-ancestor-feature header #header-nav #globalnav ul li a.gnav-feature {
  font-weight: bold;
  letter-spacing: 0;
}
.body.page-child-feature header #header-nav #globalnav ul li a.gnav-feature::after, .body.page-ancestor-feature header #header-nav #globalnav ul li a.gnav-feature::after {
  position: absolute;
  bottom: -4px;
  left: 0;
  content: "";
  width: 100%;
  height: 2px;
  background: #ffa3bb;
  opacity: 100;
  visibility: visible;
  -webkit-transition: 0s;
  transition: 0s;
}
.body.page-child-intro header #header-nav #globalnav ul li a.gnav-intro, .body.page-ancestor-intro header #header-nav #globalnav ul li a.gnav-intro {
  font-weight: bold;
  letter-spacing: 0;
}
.body.page-child-intro header #header-nav #globalnav ul li a.gnav-intro::after, .body.page-ancestor-intro header #header-nav #globalnav ul li a.gnav-intro::after {
  position: absolute;
  bottom: -4px;
  left: 0;
  content: "";
  width: 100%;
  height: 2px;
  background: #ffa3bb;
  opacity: 100;
  visibility: visible;
  -webkit-transition: 0s;
  transition: 0s;
}
.body.page-child-outline header #header-nav #globalnav ul li a.gnav-outline, .body.page-ancestor-outline header #header-nav #globalnav ul li a.gnav-outline {
  font-weight: bold;
  letter-spacing: 0;
}
.body.page-child-outline header #header-nav #globalnav ul li a.gnav-outline::after, .body.page-ancestor-outline header #header-nav #globalnav ul li a.gnav-outline::after {
  position: absolute;
  bottom: -4px;
  left: 0;
  content: "";
  width: 100%;
  height: 2px;
  background: #ffa3bb;
  opacity: 100;
  visibility: visible;
  -webkit-transition: 0s;
  transition: 0s;
}
.body.page-child-recruit header #header-nav #globalnav ul li a.gnav-recruit, .body.page-ancestor-recruit header #header-nav #globalnav ul li a.gnav-recruit {
  font-weight: bold;
  letter-spacing: 0;
}
.body.page-child-recruit header #header-nav #globalnav ul li a.gnav-recruit::after, .body.page-ancestor-recruit header #header-nav #globalnav ul li a.gnav-recruit::after {
  position: absolute;
  bottom: -4px;
  left: 0;
  content: "";
  width: 100%;
  height: 2px;
  background: #ffa3bb;
  opacity: 100;
  visibility: visible;
  -webkit-transition: 0s;
  transition: 0s;
}
.body.page-child-access header #header-nav #globalnav ul li a.gnav-access, .body.page-ancestor-access header #header-nav #globalnav ul li a.gnav-access {
  font-weight: bold;
  letter-spacing: 0;
}
.body.page-child-access header #header-nav #globalnav ul li a.gnav-access::after, .body.page-ancestor-access header #header-nav #globalnav ul li a.gnav-access::after {
  position: absolute;
  bottom: -4px;
  left: 0;
  content: "";
  width: 100%;
  height: 2px;
  background: #ffa3bb;
  opacity: 100;
  visibility: visible;
  -webkit-transition: 0s;
  transition: 0s;
}

/* #########################

	Contents

######################### */
/* ##### Contents ##### */
#top-contents {
  width: 100%;
  background: #fff none;
}

#top-contents article {
  width: 100%;
  margin: 0px auto;
  padding: 0px;
}

#top-contents article div {
  max-width: 960px;
  margin: 0px auto 0px auto;
}

#contents {
  max-width: 100%;
  background: #fff none;
  margin: 0px auto;
  padding: 30px 0px 100px 0px;
}

/* ##### Head ##### */
h2 {
  font-size: 14px;
  text-align: center;
  margin: 100px 0 100px 0;
}

h2 strong {
  display: inline-block;
  font-family: Helvetica, Arial, Verdana, sans-serif;
  font-size: 56px;
  letter-spacing: -1px;
  padding: 0 0 20px 0;
  margin-bottom: 10px;
  border-bottom: 4px solid #000;
}

h2 span {
  display: block;
}

h3 {
  color: #ff4d7b;
  font-size: 24px;
  text-align: center;
  letter-spacing: 0.2rem;
  line-height: 2.5rem;
  margin: 20px 0px 100px 0px;
}

h4 {
  background: #ff84a4 none;
  color: #fff;
  font-size: 20px;
  text-align: center;
  letter-spacing: 0.1rem;
  line-height: 2.5rem;
  padding: 5px 5px;
  margin: 100px 0px 50px 0px;
}

h5 {
  font-size: 18px;
  letter-spacing: 0.3rem;
  line-height: 110%;
  margin: 50px 0px 20px 0px;
  padding: 1.5em 15px 5px 15px;
  border-left: 1px solid #000;
}

h6 {
  font-size: 16px;
  line-height: 140%;
  margin: 20px 0px 10px 26px;
}

h6:before {
  display: inline-block;
  content: "";
  width: 18px;
  height: 18px;
  background: #ffa3bb;
  margin: 0px 8px 0px -26px;
}

/* ##### Element ##### */
ul {
  margin: 5px 0px 5px 1.5em;
}

ul li {
  margin-bottom: 3px;
}

ol {
  margin: 5px 0px 5px 2em;
}

ol li {
  margin-bottom: 3px;
}

/* ##### Btn ##### */
.btn-nml {
  text-align: center;
  padding: 50px 0px;
}

.btn-nml a {
  display: inline-block;
  text-decoration: none;
  font-weight: bold;
  padding: 10px 30px 10px 30px;
  margin-bottom: 5px;
  border: 1px solid #000;
  -webkit-transition: all 0.5s ease;
  -moz-transition: all 0.5s ease;
  -o-transition: all 0.5s ease;
}

.btn-nml a:hover {
  background-color: #ffeff3;
  color: #000;
}

#backbtn {
  margin: 50px auto 20px auto;
  text-align: center;
}

#backbtn a {
  display: inline-block;
  text-decoration: none;
  font-weight: bold;
  padding: 10px 30px 10px 30px;
  margin-bottom: 5px;
  border: 1px solid #000;
  -webkit-transition: all 0.5s ease;
  -moz-transition: all 0.5s ease;
  -o-transition: all 0.5s ease;
}

#backbtn a:hover {
  background-color: #ffeff3;
  color: #000;
}

/* ##### Page Nation ##### */
.pageNav {
  font-size: 0;
  text-align: center;
  overflow: hidden;
  margin: 50px auto 50px auto;
}

.pageNav a {
  background: #000;
  border: 1px solid #000;
  color: #fff;
  text-decoration: none;
}

.pageNav a:hover {
  background: #666;
  color: #fff;
  border: 1px solid #666;
}

.pageNav a,
.pageNav span {
  display: inline-block;
  font-size: 14px;
  line-height: 1em;
  padding: 14px 17px;
  margin-right: 5px;
  margin-bottom: 5px;
  border-radius: 5px;
  -webkit-border-radius: 5px;
  -moz-border-radius: 5px;
}

.pageNav .current {
  background: #ffa3bb;
  border: 1px solid #ffa3bb;
  color: #fff;
}

.pageNav .invalid {
  background: #ccc;
  border: 1px solid #ccc;
  color: #fff;
}

/* #########################

	Footer

######################### */
footer {
  background: #1a1a1a none;
  font-size: 14px;
}

footer > div {
  display: table;
  margin: 0px auto;
  padding: 50px 0px;
}

footer > div > div {
  display: table-cell;
  vertical-align: middle;
  padding-right: 50px;
}

footer > div > div p {
  margin: 0;
  vertical-align: middle;
  text-align: left;
}

footer > div nav {
  display: table-cell;
  vertical-align: middle;
}

footer > div nav ul {
  display: inline-block;
  list-style: none;
  max-width: 500px;
  text-align: left;
  margin-left: 30px;
}

footer > div nav ul li {
  margin-left: 2em;
}

footer > div nav ul li a {
  color: #dedede;
  text-decoration: none;
}

footer > div nav ul li a:hover {
  text-decoration: underline;
}

footer > div nav ul li :before {
  display: inline-block;
  content: "・";
  color: #fff;
}

footer address {
  margin: 20px auto 30px auto;
}

footer address p {
  color: #fff;
  font-style: normal;
  text-align: center;
}

footer #copyright {
  background: #000 none;
  color: #fff;
  font-size: 12px;
  text-align: center;
  margin: 0px;
  padding: 5px 0px;
}

@media screen and (max-width: 960px) {
  footer > div {
    width: 100%;
  }
}
#btn-pagetop {
  width: 78px;
  height: 78px;
  position: fixed;
  right: 10px;
  bottom: 10px;
}

#btn-pagetop a {
  display: block;
  opacity: 0.8;
  filter: alpha(opacity=80);
  -ms-filter: alpha(opacity=80);
}

#btn-pagetop a:hover {
  opacity: 1;
  filter: alpha(opacity=100);
  -ms-filter: alpha(opacity=100);
}

/* #########################

	Toppage

######################### */
#top-catch {
  padding: 50px 20px;
}

#top-catch strong {
  display: block;
  font-size: 24px;
  text-align: center;
}

#top-cont-nav {
  width: 100%;
  list-style: none;
  margin: 0px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  -ms-flex-wrap: wrap;
      flex-wrap: wrap;
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}

#top-cont-nav li {
  display: block;
  width: 33.333%;
  min-height: 250px;
  overflow: hidden;
}

#top-cont-nav li a {
  display: block;
  height: 100%;
  min-height: 100%;
  background: #000;
  color: #fff;
  text-decoration: none;
  position: relative;
  overflow: hidden;
}

#top-cont-nav li a span.bg {
  display: block;
  height: 100%;
  min-height: 100%;
  background: url("../img/bg_top_contnavbg.png") center center repeat;
  position: relative;
  overflow: hidden;
  pointer-events: none;
  z-index: 5;
}

#top-cont-nav li a span.bg span.waku {
  display: block;
  width: 80%;
  height: 50%;
  padding: 20px;
  margin: 30px auto;
  pointer-events: none;
  border: 4px solid #fff;
  /*position: absolute;
            top: 0;
            bottom: 0;
            left: 0;
            right: 0;*/
  overflow: hidden;
}

#top-cont-nav li a span.bg span.waku strong {
  display: block;
  min-height: 70px;
  font-family: Helvetica, Arial, Verdana, sans-serif;
  font-size: 30px;
  text-align: center;
  letter-spacing: 0 !important;
}

#top-cont-nav li a span.bg span.waku em {
  display: block;
  font-size: 18px;
  font-style: normal;
  font-weight: bold;
  text-align: center;
}

#top-cont-nav li a span#contnav-businessinfo {
  position: absolute;
  display: block;
  width: 100%;
  height: 100%;
  background: url("../img/photo_top_contnav_business.jpg") center center no-repeat;
  background-size: cover;
  -webkit-transition: all 0.5s ease-out;
  transition: all 0.5s ease-out;
  -webkit-transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1);
          transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1);
  -webkit-filter: grayscale(1);
          filter: grayscale(1);
  will-change: transform;
  z-index: 1;
}

#top-cont-nav li a span#contnav-businessinfo:hover {
  -webkit-transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 0.9);
          transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 0.9);
  -webkit-filter: grayscale(0);
          filter: grayscale(0);
}

#top-cont-nav li a span#contnav-feature {
  position: absolute;
  display: block;
  width: 100%;
  height: 100%;
  background: url("../img/photo_top_contnav_feature.jpg") center center no-repeat;
  background-size: cover;
  -webkit-transition: all 0.5s ease-out;
  transition: all 0.5s ease-out;
  -webkit-transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1);
          transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1);
  -webkit-filter: grayscale(1);
          filter: grayscale(1);
  will-change: transform;
  z-index: 1;
}

#top-cont-nav li a span#contnav-feature:hover {
  -webkit-transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 0.9);
          transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 0.9);
  -webkit-filter: grayscale(0);
          filter: grayscale(0);
}

#top-cont-nav li a span#contnav-intro {
  position: absolute;
  display: block;
  width: 100%;
  height: 100%;
  background: url("../img/photo_top_contnav_intro.jpg") center center no-repeat;
  background-size: cover;
  -webkit-transition: all 0.5s ease-out;
  transition: all 0.5s ease-out;
  -webkit-transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1);
          transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1);
  -webkit-filter: grayscale(1);
          filter: grayscale(1);
  will-change: transform;
  z-index: 1;
}

#top-cont-nav li a span#contnav-intro:hover {
  -webkit-transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 0.9);
          transform: matrix3d(1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 1, 0, 0, 0, 0, 0.9);
  -webkit-filter: grayscale(0);
          filter: grayscale(0);
}

/* ##### Information ##### */
#top-info-list {
  list-style: none;
  margin: 50px 50px 0px 50px;
  border-top: 1px solid #ccc;
}

#top-info-list li {
  border-bottom: 1px solid #ccc;
  margin: 0px;
}

#top-info-list li a {
  display: block;
  background: #fff;
  text-decoration: none;
  padding: 20px 20px;
  -webkit-transition: all 0.5s ease;
  -moz-transition: all 0.5s ease;
  -o-transition: all 0.5s ease;
}

#top-info-list li a span {
  display: table-cell;
  vertical-align: top;
  padding: 0px 20px;
}

#top-info-list li a span img {
  vertical-align: middle;
  margin-left: 5px;
}

#top-info-list li a:hover {
  background: #ffeff3 none;
  color: #000;
}

/* ##### Banner ##### */
#banner-area ul {
  list-style: none;
  margin: 100px auto;
  text-align: center;
}

#banner-area ul li {
  display: inline-block;
  width: 280px;
  height: 80px;
  margin: 0px 10px;
}

/* =========================== Secondary =========================== */
#contents article {
  padding: 0 5%;
}

#pageimage {
  margin: 0px 0px 100px 0px;
}

#pageimage img {
  width: 100%;
}

/* #########################

	Information

######################### */
#info-list {
  list-style: none;
  margin: 50px 50px 0px 50px;
  border-top: 1px solid #ccc;
}

#info-list li {
  border-bottom: 1px solid #ccc;
  margin: 0px;
}

#info-list li a {
  display: block;
  background: #fff;
  text-decoration: none;
  padding: 20px 20px;
  -webkit-transition: all 0.5s ease;
  -moz-transition: all 0.5s ease;
  -o-transition: all 0.5s ease;
}

#info-list li a span {
  display: table-cell;
  vertical-align: top;
  padding: 0px 20px;
}

#info-list li a span img {
  vertical-align: middle;
  margin-left: 5px;
}

#info-list li a:hover {
  background: #ffeff3 none;
  color: #000;
}

#info-date {
  font-family: "游ゴシック Medium", "Yu Gothic Medium", "游ゴシック体", YuGothic, Helvetica, Arial, Verdana, "ヒラギノ角ゴ Pro", "Hiragino Kaku Gothic Pro", "メイリオ", "Meiryo", sans-serif;
  text-align: right;
  margin: 30px auto;
  padding: 3px 10px;
}

#info-text {
  padding: 30px 0px 50px 0px;
  margin: 0px;
  border-bottom: 1px solid #999;
}

/* ##### File Upload ##### */
#contents ul#fileupload {
  list-style: none;
  margin: 0px;
}

#contents ul#fileupload li {
  margin: 0px;
  border-bottom: 1px solid #999;
}

#contents ul#fileupload li a {
  display: block;
  color: #000;
  font-size: 14px;
  text-decoration: none;
  line-height: 130%;
  padding: 15px 20px;
  -webkit-transition: all 0.5s ease;
  -moz-transition: all 0.5s ease;
  -o-transition: all 0.5s ease;
}

#contents ul#fileupload li a img {
  margin-right: 5px;
  vertical-align: middle;
}

#contents ul#fileupload li a:hover {
  background: #ffeff3 none;
}

/* ##### Photo Area ##### */
#contents #photo-thumb {
  width: 100%;
  list-style: none;
  margin: 50px auto 0px auto;
  padding: 30px 0px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -ms-flex-wrap: wrap;
      flex-wrap: wrap;
  -webkit-box-pack: start;
      -ms-flex-pack: start;
          justify-content: flex-start;
  /*flex-start,center,space-between*/
}

#contents #photo-thumb li {
  width: 30%;
  min-width: 300px;
  margin: 10px;
  vertical-align: top;
}

#contents #photo-thumb li a {
  display: block;
  color: #000;
  text-decoration: none;
  font-size: 12px;
  line-height: 140%;
  overflow: hidden;
}

#contents #photo-thumb li a span {
  display: block;
  margin: 7px 0px;
}

#contents #photo-thumb li a span:first-child {
  text-align: center;
}

#contents #photo-thumb li a span img {
  max-width: 300px;
  max-height: 300px;
}

#contents #photo-thumb li a:hover {
  opacity: 0.8;
  filter: alpha(opacity=80);
  -ms-filter: alpha(opacity=80);
}

/*#contents #photo-thumb {
	list-style: none;
	margin: 30px 0px 0px 0px;
	padding: 30px 0px;
	border-bottom: 1px solid #999;
	& li {
		display: inline-block;
		width: 30%;
		min-width: 300px;
		margin: 8px;
		vertical-align: top;
		background: #eee;
		& a {
			display: block;
			min-width: 300px;
			color: #000;
			text-decoration: none;
			font-size: 12px;
			line-height: 140%;
			@include transition5;
			& span {
				display: block;
				margin: 7px 0px;
				&:first-child {
					text-align: center;
				}
			}
			&:hover {
				@include opacity80;
			}
		}
	}
}
*/
/* #########################

	Business Information

######################### */
/* Business Information Top */
#biz-top-list {
  margin: 100px 0px 50px 0px;
  border-left: 1px solid #000;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -ms-flex-wrap: wrap;
      flex-wrap: wrap;
  -webkit-box-pack: start;
      -ms-flex-pack: start;
          justify-content: flex-start;
  /*flex-start,center,space-between*/
}

#biz-top-list a {
  display: block;
  width: 33%;
  text-decoration: none;
  margin: 0px;
  padding-bottom: 30px;
  border-right: 1px solid #000;
}

#biz-top-list a:hover {
  background: #ffeff3;
  color: #000;
}

#biz-top-list a:hover .service-photo {
  opacity: 0.8;
  filter: alpha(opacity=80);
  -ms-filter: alpha(opacity=80);
}

#biz-top-list a .service-photo {
  display: block;
  width: 100%;
  height: 180px;
  background-size: cover;
}

#biz-top-list a .service-txt {
  display: block;
  letter-spacing: 0;
  line-height: 150%;
  padding: 5px 1.5em;
}

#biz-top-list a .service-txt strong {
  display: block;
  font-size: 24px;
  text-align: center;
  margin: 20px 0px;
}

#houjinzei .service-photo {
  background: transparent url("../img/business/photo_houjinzei_s.jpg") center center;
}

#shotokuzei .service-photo {
  background: transparent url("../img/business/photo_shotokuzei_s.jpg") center center;
}

#iryo .service-photo {
  background: transparent url("../img/business/photo_iryo_s.jpg") center center;
}

#soudan .service-photo {
  background: transparent url("../img/business/photo_soudan_s.jpg") center center;
}

#tachiai .service-photo {
  background: transparent url("../img/business/photo_tachiai_s.jpg") center center;
}

#souzokuzei .service-photo {
  background: transparent url("../img/business/photo_souzokuzei_s.jpg") center center;
}

#zaisan .service-photo {
  background: transparent url("../img/business/photo_zaisan_s.jpg") center center;
}

#nenmatsu .service-photo {
  background: transparent url("../img/business/photo_nenmatsu_s.jpg") center center;
}

#kyuuyo .service-photo {
  background: transparent url("../img/business/photo_kyuuyo_s.jpg") center center;
}

/* #########################

	Tax accountant Introduction

######################### */
.intro {
  display: table;
  width: 100%;
  margin: 100px auto;
}

.intro > div {
  display: table-cell;
  vertical-align: top;
}

.intro > div:first-child {
  width: 330px;
}

.intro > div img {
  margin: 0 30px 30px 0;
}

.intro > div .intro-name {
  font-weight: bold;
}

.intro > div .intro-name strong {
  font-size: 24px;
}

/* #########################

	Outline

######################### */
#greetings {
  display: table;
  width: 100%;
}

#greetings p {
  display: table-cell;
  vertical-align: top;
}

#greetings p img {
  margin: 0 30px 30px 0;
}

table.kibitb {
  width: 100%;
  margin: 20px auto;
  border: 1px solid #000;
}

table.kibitb th {
  background: #ffeff3;
  text-align: center;
  white-space: nowrap;
  padding: 8px 30px;
  border-right: 1px dotted #000;
  border-bottom: 1px solid #000;
  vertical-align: middle;
}

table.kibitb td {
  padding: 8px 30px;
  border-bottom: 1px solid #000;
}

/* #########################

	Access

######################### */
.accessmap {
  width: 100%;
  height: 530px;
  border: 0px;
}

/* #########################

	Inquiry Form

######################### */
.pink-border-box {
  border: 10px solid #ffeff3;
  margin: 10px 0px;
  padding: 20px 40px;
}

.pink-border-box p {
  margin: 0px;
}

.pink-border-box p a {
  text-decoration: none;
  pointer-events: none;
}

.pink-border-box p .pchidden {
  display: none;
}

.hissu {
  color: #f00;
  margin-left: 5px;
}

#inquiryform {
  margin-top: 20px;
  padding-top: 30px;
}

dl#inquiry-item, dl#inquiry-item-check {
  width: 100%;
}

dl#inquiry-item dt, dl#inquiry-item-check dt {
  float: left;
  padding: 25px 0;
  font-weight: bold;
  text-indent: 1em;
  line-height: 150%;
}

dl#inquiry-item dd, dl#inquiry-item-check dd {
  padding: 25px 0 25px 17em;
  line-height: 150%;
  border-bottom: 1px #ccc solid;
}

dl#inquiry-item dd:last-child, dl#inquiry-item-check dd:last-child {
  border: 0px none;
}

dl#inquiry-item dd img, dl#inquiry-item-check dd img {
  vertical-align: middle;
  margin-left: 5px;
}

dl#inquiry-item-check dd {
  font-weight: bold;
}

#inquiryform input, #inquiryform textarea {
  border: 1px solid #ccc;
  padding: 8px;
  font-family: Verdana, Arial, Helvetica, sans-serif, "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "ＭＳ Ｐゴシック", Osaka, sans-serif !important;
  font-size: 16px;
}

#inquiryform input[type=text], #inquiryform input[type=email], #inquiryform input[type=file] {
  width: 90%;
}

#inquiryform textarea {
  width: 90%;
  height: 10em;
}

#inquiryform input[type=text]:focus, #inquiryform input[type=email]:focus, #inquiryform textarea:focus {
  background-color: #ffeff3;
  border: 1px solid #000;
}

#inquiryform input[type=submit] {
  width: 250px;
  background-color: #000;
  color: #fff;
  font-weight: bold;
  border: 1px solid #000;
  margin-top: 10px;
  cursor: pointer;
}

#inquiryform input[type=submit]:hover {
  background: #ffa3bb none;
  border-color: #ffa3bb;
}

.mikinyu {
  color: #999;
  font-style: italic;
  font-weight: normal;
}

dl#inquiry-item-check dd img {
  max-width: 300px;
  max-height: 300px;
  border: 1px solid #ccc;
}

#formbackbtn {
  width: 150px;
  background-color: #fff;
  color: #666;
  border: 1px solid #ccc;
  margin-top: 10px;
  border-radius: 5px;
  -webkit-border-radius: 5px;
  -moz-border-radius: 5px;
  cursor: pointer;
}

#formbackbtn:hover {
  border: 1px solid #000;
  color: #000;
}