@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;
}

/* 税務でお困りの個人事業主の強い味方！
   ========================================================================== */
#block-support {
  margin: 50px 0 30px;
}

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

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

#block-support .item-ph {
  margin: 0 auto 25px;
}

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

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

#block-support p {
  margin-bottom: 25px;
}

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

/* 個人事業主の方には、お得な顧問契約形態をご用意しています。
   ========================================================================== */
#block-form {
  margin-bottom: 40px;
}

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

#block-form h4 {
  margin-bottom: 30px;
}

@media screen and (max-width: 480px) {
  #block-form h4 {
    margin-bottom: 20px;
  }
}

#block-form table {
  width: 100%;
  font-weight: bolder;
  text-align: center;
  border-spacing: 2px;
  border-collapse: separate;
}

@media screen and (max-width: 480px) {
  #block-form table {
    line-height: 1.3;
    border-spacing: 1px;
  }
}

#block-form th, #block-form td {
  vertical-align: middle;
}

@media screen and (max-width: 480px) {
  #block-form th, #block-form td {
    font-weight: normal;
  }
}

#block-form th {
  font-size: 18px;
  font-size: 1.125rem;
  color: white;
}

#block-form th:empty {
  background: white;
}

@media screen and (max-width: 480px) {
  #block-form th {
    font-size: 16px;
    font-size: 1rem;
  }
}

#block-form td {
  font-size: 22px;
  font-size: 1.375rem;
  padding: 0 1em;
}

@media screen and (max-width: 1024px) {
  #block-form td {
    font-size: 18px;
    font-size: 1.125rem;
  }
}

@media screen and (max-width: 480px) {
  #block-form td {
    font-size: 16px;
    font-size: 1rem;
    padding: 1em 0.5em;
  }
}

#block-form thead th {
  height: 3em;
  background: #ff6633;
}

#block-form thead th:nth-of-type(2) {
  width: 45%;
}

@media screen and (max-width: 480px) {
  #block-form thead th {
    height: 2em;
  }
}

#block-form tbody th {
  width: 1em;
  height: 6em;
  line-height: 1.1;
  padding: 0 1em;
  background: #2498ed;
}

@media screen and (max-width: 480px) {
  #block-form tbody th {
    padding: 0 0.5em;
  }
}

#block-form tbody tr:nth-child(odd) {
  background: #f0f0f0;
}

/* 詳しくは、お気軽にお問い合わせください。
   ========================================================================== */
#block-inquiry {
  color: white;
  text-align: center;
  margin-bottom: 60px;
}

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

@media screen and (max-width: 480px) {
  #block-inquiry {
    margin-bottom: 40px;
  }
}

#block-inquiry h4 {
  margin-bottom: 15px;
}

#block-inquiry div {
  padding: 30px 0 40px;
  background: #2498ed;
}

@media screen and (max-width: 768px) {
  #block-inquiry div {
    padding: 30px 20px 40px;
  }
}

@media screen and (max-width: 768px) {
  #block-inquiry div {
    padding: 20px 20px 30px;
  }
}

#block-inquiry dt {
  font-size: 50px;
  font-size: 3.125rem;
  font-weight: bolder;
}

@media screen and (max-width: 1024px) {
  #block-inquiry dt {
    font-size: 32px;
    font-size: 2rem;
  }
}

@media screen and (max-width: 480px) {
  #block-inquiry dt {
    font-size: 24px;
    font-size: 1.5rem;
  }
}

#block-inquiry dd {
  font-size: 20px;
  font-size: 1.25rem;
  margin-bottom: 30px;
}

@media screen and (max-width: 480px) {
  #block-inquiry dd {
    font-size: 16px;
    font-size: 1rem;
    margin-bottom: 15px;
  }
}

#block-inquiry ul {
  font-size: 0px;
  font-size: 0rem;
}

@media screen and (max-width: 1024px) {
  #block-inquiry ul {
    width: 350px;
    margin: 0 auto;
  }
}

@media screen and (max-width: 480px) {
  #block-inquiry ul {
    width: 90%;
  }
}

#block-inquiry li:not(:last-child) {
  margin-bottom: 20px;
}

/* 税務でお悩みの女性経営者も安心！
   ========================================================================== */
#block-fm p {
  margin-bottom: 25px;
}

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

#block-fm .item-ph {
  margin: 0 auto 25px;
}

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

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

/* 税理士　家子亜弥
   ========================================================================== */
#block-profile {
  text-align: center;
  margin-bottom: 50px;
  background: #EAF6FD;
  padding: 15px;
}

#block-profile .block-profiletext{
  text-align: left;
  margin-bottom: 30px;
}

#block-profile img{
  width: 25%;
}

@media screen and (max-width: 1024px) {
  #block-profile img {
    width: 250px;
    margin-bottom: 10px;
  }
}

@media screen and (max-width: 480px) {
  #block-profile img {
    width: 200px;
  }
}

#block-profile dl {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  margin-bottom: 5px;
}

@media screen and (max-width: 1024px) {
  #block-profile dl {
    margin-bottom: 15px;
  }
}

#block-profile dt {
  color: white;
  font-size: 26px;
  font-size: 1.625rem;
  margin-right: 15px;
  padding: 1px 20px;
  border-radius: 5px;
  background: #2498ed;
}

@media screen and (max-width: 768px) {
  #block-profile dt {
    font-size: 22px;
    font-size: 1.375rem;
  }
}

@media screen and (max-width: 480px) {
  #block-profile dt {
    font-size: 20px;
    font-size: 1.25rem;
  }
}

#block-profile dd {
  color: #2498ed;
  font-size: 40px;
  font-size: 2.5rem;
  font-weight: bolder;
}

@media screen and (max-width: 1024px) {
  #block-profile dd {
    font-size: 32px;
    font-size: 2rem;
  }
}

@media screen and (max-width: 480px) {
  #block-profile dd {
    font-size: 24px;
    font-size: 1.5rem;
  }
}

#block-profile .bd-text {
  width: 570px;
  text-align: left;
  margin: 0 auto;
  background: url(../images/bd-text.png) left -2px;
  line-height: 36px;
}

@media screen and (max-width: 768px) {
  #block-profile .bd-text {
    width: auto;
  }
}