@charset "UTF-8";
body,
h1, h2, h3, h4, h5, h6,
blockquote, dl, dd, figure, ol, ul, p, pre {
  margin: 0;
}

* {
  -webkit-box-sizing: border-box;
          box-sizing: border-box;
}

html {
  overflow-y: scroll;
}

body {
  -webkit-text-size-adjust: 100%;
     -moz-text-size-adjust: 100%;
      -ms-text-size-adjust: 100%;
          text-size-adjust: 100%;
  -webkit-overflow-scrolling: touch;
}

html, body {
  height: 100%;
}

a {
  -webkit-touch-callout: none;
  -webkit-tap-highlight-color: transparent;
}

a:active, a:focus,
button:focus, input[type="button"] {
  outline: none;
}

article, aside, details, figure, figcaption, footer, header, main, nav, section {
  display: block;
}

address, em, i {
  font-style: normal;
}

img {
  max-width: 100%;
  height: auto;
  border: 0;
}

ol, ul {
  list-style-type: none;
  padding: 0;
}

li {
  vertical-align: top;
}

table {
  border-collapse: collapse;
  border-spacing: 0;
}

tr {
  vertical-align: top;
}

th, td {
  padding: 0;
}

/* 税務
   ========================================================================== */
.block-business {
  margin: 50px 0 60px;
}

@media screen and (max-width: 1024px) {
  .block-business {
    margin-top: 30px;
  }
}

@media screen and (max-width: 768px) {
  .block-business {
    margin-bottom: 50px;
  }
}

@media screen and (max-width: 480px) {
  .block-business {
    margin: 20px 0 40px;
  }
}

.block-business p {
  margin-bottom: 25px;
}

@media screen and (max-width: 480px) {
  .block-business p {
    margin-bottom: 20px;
  }
}

.block-business ul {
  border-top: 4px solid #2498ed;
  border-right: 4px solid #2498ed;
  border-left: 4px solid #2498ed;
}

.block-business ul li {
  padding: 10px 20px;
  font-weight: bolder;
  line-height: 1.5;
  border-bottom: 4px solid #2498ed;
}

@media screen and (max-width: 480px) {
  .block-business ul li {
    line-height: 1.3;
  }
}

.block-business ul li h4 {
  color: #2498ed;
  font-size: 26px;
  font-size: 1.625rem;
  font-weight: bolder;
}

@media screen and (max-width: 480px) {
  .block-business ul li h4 {
    font-size: 20px;
    font-size: 1.25rem;
  }
}

/* 業務エリア
   ========================================================================== */
#block-area {
  margin: 50px 0 30px;
}

@media screen and (max-width: 1024px) {
  #block-area {
    margin-top: 30px;
  }
}

@media screen and (max-width: 480px) {
  #block-area {
    margin: 20px 0;
  }
}

#block-area .item-ph {
  margin: 0 auto 25px;
  text-align: center;
}

@media screen and (max-width: 1024px) {
  #block-area .item-ph {
    width: 80%;
  }
}

@media screen and (max-width: 480px) {
  #block-area .item-ph {
    width: 100%;
    margin-bottom: 20px;
  }
}

#block-area p {
  margin-bottom: 25px;
  text-align: center;
}

@media screen and (max-width: 480px) {
  #block-area p {
    margin-bottom: 20px;
  }
}