@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;
}

/* 事務所紹介
   ========================================================================== */
#block-process article {
  margin: 50px 0 30px;
}
#block-process p {
  margin-bottom: 25px;
}

#block-process article {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  margin-bottom: 40px;
}
#block-process .bold {
  font-weight: bold;
}
#block-process .img-box {
  width: 50%;
}

@media screen and (max-width: 1024px) {
  #block-process article {
  	display: block;
    margin-bottom: 30px;
  }
}

@media screen and (max-width: 480px) {
  #block-process article {
    display: block;
  }
  #block-process article:last-child {
    margin-bottom: 10px;
  }
}

#block-process div:first-of-type {
  font-size: 0px;
  font-size: 0rem;
  margin-right: 30px;
}

@media screen and (max-width: 1024px) {
  #block-process div:first-of-type {
    width: 300px;
  }
}

@media screen and (max-width: 768px) {
  #block-process div:first-of-type {
    width: 200px;
    margin-right: 20px;
  }
}

@media screen and (max-width: 1024px) {
  #block-process div:first-of-type {
    width: 100%;
    margin: 0 auto 10px;
  }
}

#block-process div:last-of-type {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}

@media screen and (max-width: 480px) {
  #block-process div:last-of-type {
    margin: 0;
  }
}

#block-process h3 {
  color: #2498ed;
  font-size: 26px;
  font-size: 1.625rem;
  font-weight: bolder;
  line-height: 1.3;
  margin-bottom: 15px;
  padding-bottom: 5px;
  border-bottom: 4px solid #2498ed;
}

@media screen and (max-width: 768px) {
  #block-process h3 {
    font-size: 20px;
    font-size: 1.25rem;
    margin-bottom: 7px;
    border-width: 2px;
  }
}

@media screen and (max-width: 480px) {
  #block-process h3 {
    font-weight: normal;
    border-width: 1px;
  }
}

@media screen and (max-width: 768px) {
  #block-process p {
    font-size: 16px;
    font-size: 1rem;
    line-height: 1.5;
  }
}

/* 経営理念
   ========================================================================== */
#block-philosophy {
  margin: 50px 0 30px;
}

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

@media screen and (max-width: 480px) {
  #block-philosophy {
    margin: 20px 0 30px;
  }
}

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

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

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

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

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

#block-philosophy .lead {
  text-align: center;
}

@media screen and (max-width: 480px) {
  #block-philosophy .lead {
    text-align: left;
  }
}

#block-philosophy .corporate-philosophy img{
  width: 50%;
}


#block-philosophy .lead .wrap {
  display: block;
}

@media screen and (max-width: 480px) {
  #block-philosophy .lead .wrap {
    display: inline;
  }
}

#block-philosophy .frame {
  padding: 30px 30px 0;
  border: 4px solid #2498ed;
}

@media screen and (max-width: 480px) {
  #block-philosophy .frame {
    padding: 30px 20px 5px;
  }
}

/* 税理士紹介
   ========================================================================== */
.block-introduction {
  margin: 50px 0 30px;
  text-align: center;
  width: 50%;
  display: table-cell;
}

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

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

.block-introduction .heading-block {
  margin-bottom: 40px;
}

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

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

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

.block-introduction .item-ph{
    margin: 0 auto;
    text-align: center;
}
.block-introduction .item-ph img {
    width: 75%;
}
.block-introduction .profile-img{
	width: 30%;
}

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

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

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

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

.block-introduction dl.name {
  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-introduction dl.name {
    margin-bottom: 15px;
  }
}

.block-introduction dl.name 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-introduction dl.name dt {
    font-size: 22px;
    font-size: 1.375rem;
  }
}

@media screen and (max-width: 480px) {
  .block-introduction dl.name dt {
    font-size: 20px;
    font-size: 1.25rem;
  }
}

.block-introduction dl.name dd {
  color: #2498ed;
  font-size: 40px;
  font-size: 2.5rem;
  font-weight: bolder;
}

@media screen and (max-width: 1024px) {
  .block-introduction dl.name dd {
    font-size: 32px;
    font-size: 2rem;
  }
}

@media screen and (max-width: 480px) {
  .block-introduction dl.name dd {
    font-size: 24px;
    font-size: 1.5rem;
  }
}

.block-introduction .career {
  width: 430px;
  height: 215px;
  text-align: left;
  margin: 0 auto;
  line-height: 36px;
}

@media screen and (max-width: 768px) {
  .block-introduction .career {
    width: auto;
    height: auto;
  }
}

@media screen and (max-width: 480px) {
  .block-introduction .career {
    line-height: 1.5;
  }
}

.block-introduction .career .career-label {
  margin-left: 50px;
  font-weight: bold;
  text-indent: -50px;
  line-height: 36px;
  background: url(../images/bd-text.png) left -16px;
}

.block-introduction .career dt {
  float: left;
  width: 115px;
}

@media screen and (max-width: 480px) {
  .block-introduction .career dt {
    width: 105px;
  }
}

.block-introduction .career dd {
  margin-left: 115px;
}

@media screen and (max-width: 480px) {
  .block-introduction .career dd {
    margin-left: 105px;
  }
}

.block-introduction .balloon {
  position: relative;
  margin: 50px 5px;
  padding: 25px 35px;
  text-align: left;
  border: 4px solid #2498ed;
  border-radius: 15px;
}

@media screen and (max-width: 768px) {
  .block-introduction .balloon {
    width: 100%;
    height: auto;
  }
}

@media screen and (max-width: 480px) {
  .block-introduction .balloon {
    margin-bottom: 30px;
    padding: 20px 15px;
  }
}

.block-introduction .balloon:before {
  position: absolute;
  content: '';
  top: -60px;
  left: calc(50% - 30px);
  border: 30px solid transparent;
  border-bottom: 30px solid #2498ed;
}

.block-introduction .balloon:after {
  position: absolute;
  content: '';
  top: -54px;
  left: calc(50% - 30px);
  border: 30px solid transparent;
  border-bottom: 30px solid #fff;
}

.block-introduction .balloon h4 {
  color: #2498ed;
  font-size: 24px;
  font-size: 1.5rem;
}

.block-introduction .attach {
	max-width: 640px;
	margin: 0 auto;
	text-align: left;
	background: #EAF6FD;
	padding: 10px 10px 0px 10px;
	font-size: 0.9375rem;
}

#block-introduction {
  padding-bottom: 20px;
}

@media screen and (max-width: 768px) {
  #block-introduction {
    padding-bottom: 10px;
  }
}

.block-introduction .frame {
  margin: 20px 5px;
  padding: 30px 30px;
  border: 4px solid #2498ed;
  text-align: left;
}
#block-introduction-2 .frame {
  margin-bottom: 149px;
}

@media screen and (max-width: 480px) {
  .block-introduction .frame {
    margin: 10px 5px;
    padding: 30px 20px;
    font-size: 1rem;
  }
  #block-introduction-2 .frame {
    margin-bottom: 5px;
  }
}
@media screen and (max-width: 768px) {
  #block-introduction-2 .frame {
    margin-bottom: 20px;
  }
}
/* お問い合わせ
   ========================================================================== */
#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;
}