@media print { body { overflow: visible !important; } }
body { line-height:2; background-color:#fff; color:#000; font-family: メイリオ, Meiryo, 'ヒラギノ角ゴシック Pro', 'Hiragino Kaku Gothic Pro', Osaka, 'ＭＳ Ｐゴシック', 'MS PGothic', sans-serif; }
strong { color:#dc3a12; }
blockquote { border:solid 1px #cccccc; background:#f0f0f0; margin:1em; padding:1em; }
dl { margin:1em 0; }
dd { margin-left:3em; }
ul,ol { margin:1em 0 1em 2em; padding:0; }
p { margin:1em 0; }
a { text-decoration:underline; }
a img { vertical-align:middle; }
input[type="text"]:focus,textarea:focus { background-color:#ffc; }
/*
  clearfix
*/
.pkg:after,
.wrapper:after {
    content:"";
    display:block;
    clear:both;
    height:0;
}

#breadcrumbs { margin:0; padding:10px 0; font-size:12px; }
#breadcrumbs ul { display:inline; margin:0; }
#breadcrumbs, #breadcrumbs ul { list-style-type:none; }
#breadcrumbs li { display:inline; }
#breadcrumbs ul li { margin-left:.5em; }
#breadcrumbs ul ul:before { content:">"; margin-left:.5em; }
.entry-meta { margin:16px 0; font-size:12px; }
.entry-meta dt,.entry-meta dd { display:inline; }
.entry-header .entry-meta { text-align:right; }
.entry-footer .entry-meta { clear:both; margin:1em 0 0; border:dotted 1px #ccc; padding:5px; }
.entry-date { text-align:center; }
/* content */
blockquote .cite { text-align:right; }
a.img { display:block; text-decoration:none; overflow:hidden; }
.img { display:block; position:relative; background-repeat:no-repeat; white-space:nowrap; overflow:hidden; text-indent:100%; }
.img * { border:none !important; margin:0 !important; padding:0 !important; list-style-type:none; white-space:nowrap; overflow:hidden; text-indent:100%; }
.img br { display:none; }
.img a { display:block; position:absolute; left:0; top:0; width:100%; height:100%; text-decoration:none; }
table.img { width:100%; border-collapse:collapse; border-spacing:0; }
table.img tr,table.img th,table.img td { background-color:transparent!important; }
img.alignright { float:right; }
.right { float:right; padding:0 0 10px 10px; }
img.alignleft { float:left; }
.left { float:left; padding:0 10px 10px 0; }
img.aligncenter { display:inline-block; margin:1em auto; }
.clr { clear:both; }
.img2 { text-align:center; text-indent:0; }
.imgList { list-style-type:none; margin:0; padding:0; }
div.att { margin-top:1em; }
div.att>p,
p.att { margin-top:1em; text-indent:-1em; padding-left:1em; }
div.att p { margin:0; }
div.att>p>span:first-child,
.att>span:first-child { color:red; font-style:normal; }
span.att { text-indent:0; padding:0; }
.att2 { color:red; }
p.more a,
a.more { position:relative; padding-left:12px; }
p.more a:before,
a.more:before { content:""; position:absolute; left:0; top:50%; margin-top:-5px; width:0; height:0; border-style:solid; border-width:6px 0 6px 6px; border-color: transparent transparent transparent #12a73b; }
ul.more { list-style-type:none; margin:1em 0 1em 5px; padding:0; }
ul.more li { background:url(li02.png) no-repeat 0 .3em; padding:0 0 0 16px; margin:4px 0; }
ul.more ol { margin:1em 0 1em 2em; }
ul.more ul { list-style-type:disc; margin:1em 0 1em 2em; }
ul.more li li { padding:0; background-image:none; }
.checkList { list-style-type:none; margin:1em 0; }
.checkList li { background:url(check.png) no-repeat 0 .3em; padding-left:18px; -webkit-background-size: 15px 15px; }

/* circle list */
.nList { counter-reset:number; list-style-type:none; margin:1em 0 1em 30px;  }
.nList li { position:relative; padding:5px 0 5px 5px; font-size:125%; color:#e2a91e; }
.nList li:before{ content:""; position:absolute; left:-30px; font-size:88%; counter-increment:number; content:counter(number); width:30px; height:30px; border-radius:15px; background:#e2a91e; color:#fff; text-align:center; font-weight:bold; z-index:-1; }
.boxList { counter-reset:number; list-style-type:none; margin:1em 0; line-height:1.5; }
.boxList li { position:relative; margin:10px 0 0; padding:10px 10px 10px 50px; font-size:125%; background-color:#a72c29; color:#fff; text-indent:-40px; }
.boxList li:before{ counter-increment:number; content:counter(number) ". "; width:30px; height:30px; background-color:#a72c29; color:#fff; text-align:center; z-index:-1; }

.fade a:hover { opacity:0.3; }
.b2 { color:#eb610f; }
/* bouten */
.b3 { padding-top:.6em; background-position: top left -2px -8px; background-repeat: repeat-x; background-size: 1em .8em; background-image: radial-gradient(.18em .18em at center center,#e3a81c,#e3a81c 100%,transparent); font-size:119.05%; }

/* a[target="_blank"]:after { content:url(openwindow.png); margin-left:2px; } */
/* a[href$=".pdf"]:before { content:url(pdf_small.png); margin-right:2px; } */
input[type="search"] { border-radius:20px; border:solid 1px #ccc; background:url(search.svg) no-repeat 4px 50%/16px 16px; padding-left:20px; box-sizing:border-box!important; }

/* table */
.outer { border:solid 1px #ccc; }
table.line,
.table { margin:1em auto 0; border-collapse:collapse; }
table.line th,
table.line td,
.table th,.table td { color:#333; padding:2px 5px; border:solid 1px #ccc; }
.table th { font-weight:normal; vertical-align:middle; text-align:center;}
.odd,
.table>tbody>tr>td { background:#fff; }
.even,
.table2>tbody>tr:nth-of-type(2n)>td,
.table2>tbody>tr:nth-of-type(2n+1)>th,
.table>tbody>tr>th { background-color:#f7f7f7; }
.table2>tbody>tr:nth-of-type(2n)>th { background-color:#eee; }
.table>tbody>tr.head>th { background-color:#ddd; font-weight:bold; }
caption,tr.caption>th { background: #00004d; background: linear-gradient(135deg,  #004896 0%,#00004d 100%); color:#fff; text-align:left!important; padding:2px 5px; text-shadow:1px 1px 1px #00004d; }
.fee {  margin:1em auto 0; width:100%; }
.fee > tbody > tr > th,
.fee > tbody > tr > td,
.table .val { vertical-align:middle; text-align:center; }
.table .text { text-align:left !important; }
table.list { width:100%; margin-top:1em; }
table.list th,table.list td { vertical-align:top; text-align:left; }
table.list .head td { text-align:center; }
.history { border:none; width:100%; margin-top:1em; }
.history th { font-weight:normal; width:7em; }
.history th,.history td { border:none; text-align:left; vertical-align:top; border-top:dashed 1px silver; padding:2px 0; }
.history tr:first-child th,.history tr:first-child td { border:none; }
.table td :first-child { margin-top:0; margin-bottom:0; }
a.feed  { background:url('feed.gif') no-repeat 0 0; margin-left:12px; padding-left:12px; }
.fsL { font-size:144%; }
.fsLL { font-size:144%; }
.mark,
.markTbl td { text-align:center; font-family:"MS PGothic"; }
.mailaddress { vertical-align:middle; }
.gmap { margin:20px auto; width:600px; }
.slideMenu .head span { display:none; }
#changeView { display:none; }
.mobile #changeView { display:block; }
#changeView { clear:both; margin:16px auto; width:320px; }
#changeView li { float:left; }
#changeView li a { display:block; height:48px; text-indent:-9999px; }

/* content */
.content { position:relative; padding:0 32px; width:auto; font-size:100%; }
.content h1 { position:relative; margin:0 -28px 0 -32px; padding:6.5px 17px; background:#004896; color:#fff; font-size:187.5%; }
.content h1:after { content:""; position:absolute; border-right:solid 4px #00004d; border-bottom:solid 4px #00004d; margin:4px 0 0 4px; left:0; top:0; width:calc(100% - 4px); height:calc(100% - 4px); }
.content h1+h2,.content h1+h3,.content h2+h3 { margin-top:1em; }
.content h1.img { border:none; height:160px; padding:0; text-indent:-9999px; }
.archive-title { margin:0 10px; }
.content h2 { border:solid 1px #004896; border-left:solid 16px #004896; margin:2em -32px 0; padding:4.3px 15px; font-size:137.5%; }
.content h2 a,.content h3 a {}
.content h1 + h2 { margin-top:1em !important; }
.content h3 { border-left:solid 16px #004896; margin:2em -32px 0; padding:7px 15px; background:#e4e6f2; color:#004896; font-size:125%; }
.content h4 { position:relative; border-bottom:solid 2px #bbbfdd; margin:1.5em -32px 0; padding:10.7px 0 10.7px 31px; color:#004896; font-size:112.5%; }
.content h4:before { content:""; position:absolute; left:0; top:8px; width:16px; height:40px; background:#004896; }
.content h5 { margin:1em 0 0; font-size:100%; color:#004896; }
.content h6 { margin:1em 0 0; font-size:100%; color:#000; }
.content p { margin:1em 0 0; }
.content b.b2 { color:red; }
.content fieldset { margin:1em auto; }
.content legend { font-weight:bold; }
.entryMeta { margin:1em 0 0; }
.entryMeta>span{ display:table-cell; padding-right:1em; }
.entryMeta .cat { background-color:#6d9923; color:#fff; padding:2px 5px; }
article.case { margin:1em 0 0; }
#gotop { display:block; position:fixed; width:100%; height:0; top:auto; bottom:20px; z-index:9999; }
#gotop a { position:relative; float:right; margin-top:-100px; margin-right:-15mm; background:#666; border-radius:25px; width:40px;height:40px;text-indent:-9999px; opacity:.7; }
#gotop a:after { content:""; position:absolute; left:50%; top:50%; margin-left:-7px; margin-top:-4px; border-style:solid; border-width:4px 0 0 4px; border-color:#fff; width:10px; height:10px; transform:rotate(45deg); }
.checkBox { list-style-type:none; margin:0; }
.checkBox input { display:none; }
.checkBox label:before { content:""; position:absolute; border:solid 4px #ccc; margin-top:-10px; left:0; top:50%; width:16px; height:16px; }
.checkBox label { display:block; position:relative; padding:14px 0 14px 35px; font-size:19px; font-weight:bold; }
.checkBox input:checked + label:after{ content:""; display:block; position:absolute; margin-top:-15px; top:50%; left:7px; width:9px; height:18px; transform:rotate(40deg); border-bottom: 3px solid #f00; border-right: 3px solid #f00; }
.column_theme_srch { list-style:none; display:flex; flex-wrap:wrap; justify-content:space-between; margin:1em 0 0; }
.column_theme_srch li { width:calc(33.33% - 20px); background-color:#10aebb; margin:10px; }
.column_theme_srch li a { display:block; text-align:center; padding:19px 0; text-decoration:none; color:#fff; }
.column_theme_srch li a:hover { opacity:1; }
/* コラムリスト */
.column_list { list-style:none; margin-left:0; background:#F4FAFA; }
.column_list li { display:flex; padding:20px 10px; margin:20px 10px; border-bottom:solid 2px #989A99; }
.column_list li>div:first-child { width:220px; height:150px; }
.column_list img { object-fit:cover; width:220px; height:150px; }
.column_list li div:nth-child(2) { padding-left:10px; }
.column_list .category a { text-decoration:none; background:#1e2571; color:#fff; font-size:75%; padding:0.5em 1.5em; }
.column_list .category a.kaikeisyori { background:#010066; }
.column_list .category a.houjin { background:#25A4B7; }
.column_list .category a.syakuchiken { background:#B57126; }
.column_list .category a.souzoku { background:#6A9A22; }
.column_list .category a.kakuteishinkoku { background:#804040; }
.column_list .category a.joutosyotoku { background:#C44B23; }
.column_list .date { font-size:80%; vertical-align:bottom; padding:0 10px; line-height:1em; }
.column_list .title { display:block; padding-top:5px; font-weight:bold; color:#000; }
.column_list a.link { text-decoration:none;  }
.column_list .txt { display:block; font-size:87%; color:#666; }
.column_list .area b { font-size:90%; }
.column_list .tags { display:inline-block; background-color:#E6E6E6; border-radius:5px; font-size:90%; }
.column_list .tags a { text-decoration:none; color:#000; padding:0 1em; }


/*  */
.drop-down-category { margin:1em auto 0; }
.pagination { clear:both; margin:20px 0; font-size:75%; line-height:2; }
.pagination:after { clear:both; display:block; content:" "; height:0; }
.pagination>* { float:left; margin: 2px 2px 2px 0; padding:6px 9px 5px 9px; text-decoration:none; width:auto; color:#fff; background: #555; }
.pagination a:hover,.pagination .current{ background-color:#004896; color:#fff; }
/* plugin */
/* table of content */
#ez-toc-container { border-style:dotted; margin-top:1em; background:#fff; box-sizing:border-box; width:100%!important; }
#ez-toc-container li { border-top:solid 1px #ccc; }
#ez-toc-container li:first-child { border-top:none; }
#ez-toc-container li a { display:block; color:#005a49; }
#ez-toc-container.counter-decimal ul.ez-toc-list li a::before,
.ez-toc-widget-container.counter-decimal ul.ez-toc-list li a::before {
    content: counters(item, "-") ". "!important;
    counter-increment: item!important;
}
/* contact form 7 */
.wpcf7 .wpcf7-form-control-wrap { display:block; }
.wpcf7 *:focus { background-color:#ffc; }
.wpcf7 input,.wpcf7 textarea { font-weight:normal; }
.wpcf7 label { font-weight:bold; }
.wpcf7 input.name { width:20em; }
.wpcf7 input.tel { width:14em; }
.wpcf7 input.mail { width:30em; }
.wpcf7 input.zip { width:8em; }
.wpcf7 input.pref { width:8em; }
.wpcf7 input.address { width:100%; }
.wpcf7 textarea { width:100%; height:8em; }
.wpcf7 label b { font-weight:normal; color:red; }
.wpcf7 fieldset { background:transparent; margin:1em 0 0; padding:10px 15px; }
.wpcf7 fieldset label { font-weight:normal; white-space:nowrap; float:left; margin-right:1em; }
.wpcf7 legend { font-weight:bold; color:#000; }
.wpcf7 legend b { color:red; }
.wpcf7 select { max-width:100%; }
.wpcf7-checkbox { display:block; clear:both; }
.wpcf7-checkbox .wpcf7-list-item { display:block; }
.wpcf7-checkbox label { font-weight:normal; }
.wpcf7-checkbox:after { display:block; clear:both; content:" "; height:0; }
.wpcf7-radio label { font-weight:normal; }
.wpcf7 .mf_month,.wpcf7 .mf_day,.wpcf7 .mf_hour,.wpcf7 .mf_month2,.wpcf7 .mf_day2,.wpcf7 .mf_hour2,.wpcf7 .mf_month3,.wpcf7 .mf_day3,.wpcf7 .mf_hour3 { display:inline; }
.wpcf7 .mf_privacy { position:static; display:inline; margin-right:1em; }
.wpcf7 .wpcf7-not-valid { background:pink; }
.wpcf7 #mf_privacy {
  position: relative;
}
.wpcf7 #mf_privacy input[type="checkbox"] {
  margin-right: 8px;
}
.wpcf7 #mf_privacy .wpcf7-not-valid-tip {
  position: absolute;
  left: 0;
  bottom: -1em;
  width: 100%;
}
.wpcf7 #mf_privacy .wpcf7-form-control-wrap {
  display: inline;
}

/* widget */
.widget-privacy-policy {
  margin: 1em 0 0;
  border: solid 1px #ccc;
  padding: 9px;
  height: 200px;
  overflow: auto;
}
.widget-privacy-policy > *:first-child {
  margin-top: 0;
}

.wPosts { position:relative; }
.wPosts .head { padding:7.85px 0; background-color:#00004d; color:#fff; font-size:19px; text-align:center; }
.wPosts .head a { margin:-7.85px 0; padding:7.85px 0; color:#fff; text-decoration:none; }
.wPosts .categoryTop { position:absolute; right:0; top:0; width:auto; height:40px; }
.wPosts .categoryTop a { float:right; line-height:40px; width:10px; background:url(li01.svg) no-repeat 0 50%; background-size:contain; text-decoration:none; margin-right:10px; text-indent:-9999px; }
.wPosts ul { list-style-type:none; margin:0; padding:0; font-size:14px; }
.wPosts li { padding:20px; border-bottom:dashed 1px #b3b3b3; }
.wPosts li:after { clear:both; display:block; content:" "; height:0; }
.wPosts li a { display:block; color:#444; text-decoration:none; }
.wPosts li span { display:table-cell; }
.wPosts .date { display:block; width:9em; }
.wPosts .title { display:block; }
.wPosts .new { display:inline; margin-left:5px; color:#f00; }
.wFlow>.pkg { position:relative; padding-left:80px; margin-bottom:18px; }
.wFlow>.pkg:before { content:""; position:absolute; left:0; margin:0 27px; width:20px; height:100%; background:#f8cb86; z-index:0; }
.wFlow>.pkg:after { content:""; position:absolute; left:0; margin:0 19px; width:0; height:0; border-style:solid; border-width:18px 18.5px 0 18.5px; border-color:#f8ca86 transparent transparent transparent; z-index:1; }
.wFlow>.pkg:last-child:before,
.wFlow>.pkg:last-child:after { border:none; padding-bottom:0; background-color:#fff; background-image:none; }
.wFlow>.pkg .head { position:relative; border:none; border-left:solid 6px #004896; margin-left:-80px; margin-top:5px; background-color:#ededed; color:#333; z-index:9999; }
.wFlow>.pkg .body { padding:10px; }
.wPrivacyPolicy { margin:1em 0 0; border:solid 1px #ccc; padding:9px; height:200px; overflow:auto; }
.wPrivacyPolicy>*:first-child { margin-top:0; }
.wShareButton ul { list-style-type:none; margin:0; }
.wShareButton ul:after { content:""; display:block; clear:both; height:0; }
.wShareButton li { float:left; margin:10px; }
.wShareButton .line { display:block; width:82px; height:20px; background:url(linebutton_82x20.png) no-repeat; background-size:82px 20px; text-indent:-9999px; }
.wMovie { max-width:560px; margin:10px auto; }
.wMovie>div { position:relative; height:0; padding:56.25% 0 0; }
.wMovie>div iframe { position:absolute; left:0; top:0; width:100%; height:100%; }
.wBox .inner { border:solid 1px #ccc; margin:1em 0 0; padding:19px; background:#ffe; }
.wBox .inner>*:first-child { margin-top:0; }

.wColumn .head { background:url(column.png) no-repeat; height:28px; text-indent:-9999px; }
.wColumn ul { display:table; width:100%; }
.wColumn li { display:table-row; width:100%; }
.wColumn li>span { display:table-cell; vertical-align:middle; padding:10px; }
.wColumn .thumb { width:64px; padding-right:10px; }
.wColumn li .noimg { background:#ccc; width:64px; height:64px; text-align:center; line-height:64px; }
.wColumn li .noimg:before { content:"no image"; font-size:10px; }
.wColumn .txt { }
.wColumn .cats { display:block; }
.wColumn .title { display:block; width:auto; font-size:128%; }
.wColumn .cats a { display:inline-block; margin:5px 1px 0 0; padding:4px 8px; background:#1e2571; color:#fff; font-size:14px; text-align:center; text-decoration:none; }
.wColumn .cats .kaikeisyori { background:#010066; }
.wColumn .cats .houjin { background:#25A4B7; }
.wColumn .cats .syakuchiken { background:#B57126; }
.wColumn .cats .souzoku { background:#6A9A22; }
.wColumn .cats .kakuteishinkoku { background:#804040; }
.wColumn .cats .joutosyotoku { background:#C44B23; }
.wColumn .categoryTop { position:absolute; right:14px; top:14px; width:auto; height:28px; }
.wColumn .categoryTop a { float:right; line-height:28px; width:auto; background:url(li02.png) no-repeat 100% 50%; text-decoration:none; margin-right:10px; padding-right:14px; text-indent:0;}
.wTopics .inner { padding:10px; }
.wTopics .head a { border-bottom:solid 2px #6d70b4; border-left:solid 6px #6d70b4; color:#6d70b4; padding:5px; text-decoration:none; }
.wTopics .cat>span { display:inline-block; width:100px; color:#fff; text-align:center; margin-right:.5em; }
.wTopics ul { display:table; width:100%; padding:0; }
.wTopics li { display:table-row; }
.wTopics li>span { display:table-cell; vertical-align:top; padding:10px; border-bottom:solid 1px #ccc; }
.wTopics .cat { width:100px; }
.wTopics .title { width:auto; text-decoration:none; }
.wTopics .new { display:inline; padding:0; }
.wTopics .cat>a { display:block; width:100%; height:100%; color:#fff; text-decoration:none; text-align:center; }
.wTopics .cat>.c_01 { background:#8a4a50; }
.wTopics .cat>.c_02 { background:#94bc6a; }
.wTopics .cat>.c_03 { background:#3489ab; }
.wTopics .cat>.c_04 { background:#d4746b; }
.wTopics .categoryTop { position:absolute; right:0; top:0; width:auto; height:44px; }
.wTopics .categoryTop a { float:right; line-height:44px; width:auto; background:url(li1.png) no-repeat 100% 50%; text-decoration:none; margin-right:10px; padding-right:14px; text-indent:0;}
/* download */
.download_list_page .download_text { font-size:200%; text-align:center; font-weight:bold; margin:1.5em 0; }
.wDownloadList ul { display:flex; flex-wrap:wrap; list-style:none; margin:1em 0; justify-content:space-between; }
.wDownloadList ul li { margin:0 0 10px 0!important; background-color:#F4FAFB; text-align:center; }
.wDownloadList ul li a { color:#fff; }
.wDownloadList .thumb { display:inline-block; width:auto; height:auto; background:none; margin:10px 0; }
.wDownloadList .thumb img { vertical-align: middle; }
.wDownloadList .title { display:inline-block; background-color:#25A4B7; width:100%; font-size:20px; padding:5px 0; }
.wDownloadList .title>span { display: block; font-size:60%; margin-top:-5px; }
.download h1 { text-align:center; font-size:250%; }
.download h1:before { display:none; }
.download h1 span { display:block; font-size:50%; }
.download img { height:auto; border:1px solid #ccc; }
.download h2 { background:none; border:none; text-align:center; }
.download .pdf_table_of_contents ol { counter-reset:section; }
.download .pdf_table_of_contents li { list-style:none; }
.download .pdf_table_of_contents ol>li:before { content:counters(section, '-') '. '; counter-increment:section; }
.download .wpcf7 input[type="text"],
.download .wpcf7 input[type="email"],
.download .wpcf7 input[type="tel"] { background-color:#fff; color:#000; width:98%; }
.download_btn { text-align:center; padding:2em 0; }
.download_btn a { display:block; background-color:#25A4B7; width:25%; margin:0 auto; padding:0.5em; color:#fff; text-decoration:none; }
.download_btn a:before { display:none; }
.download_btn a:hover { background-color:#25A4B7; }
img.mailaddress { border:none; }

.merger_schedule { list-style:none; margin-left:0; color:#004896; font-weight:bold; }
.merger_schedule li:after { content:''; display:block; height:15px; background:url(flow_arrow.png) no-repeat; background-size:contain; margin:1em 2em; }
.merger_schedule li:last-child:after { display:none; }

/* 確定申告 */
.kakutei p.img2 { margin:0; }
.kakutei .text1 { font-weight:bold; font-size:150%; text-align:center; }
.kakutei .text1_1 { color:#2BAF4A; text-decoration:underline; }
.kakutei .text1_2 { color:#E93F30; font-size:150%; vertical-align:middle; }
.kakutei .text2 { max-width:600px; margin:1em auto 0; }
.kakutei h2.cap { background-color:#01004E; color:#fff; font-size:225%; margin-top:1em; }
.kakutei h3 { margin-top:0!important; border:none; background-color:#E93F30; color:#fff; text-align:center; font-size:150%; }
.kakutei .text3 { margin:1em auto 0; font-weight:bold; font-size:110%; }
.kakutei .text3 span { color:#E93F30; font-size:125%; }
.kakutei div.att p { font-size:14px; }
.kakutei figure { margin:2em; }
.kakutei table.support { margin:2em auto 0; background-color:#004996; font-size:150%; }
.kakutei table.support tr th { background-color:#fff; padding:0.5em 0; }
.kakutei table.support tr td { background-color:#F8F4E8; padding:0.5em 0; text-align:center; font-weight:bold; }
.kakutei table.support tr.head th  { background-color:#29AF4C; color:#fff; padding:0.5em 0; width:50%; }
.kakutei table.support .line1_2 { color:#E93F30; }
.kakutei table.support .line2 { padding:0.5em 0; font-size:75%; line-height:1.25em; }


.flyer {
  display: flex;

  & .txt {
    width: 380px;
  }

  & .img2 {
    margin: 2em auto 0;

    & a[href$=".pdf"]:before {
      content:url(pdf_small.png);
      margin-right:2px;
    }

    & a[target="_blank"]:after {
      content: url(openwindow.png);
      margin-left: 2px;
    }
  }
}

table.sodankai {
  width: 100%;
}

@media screen and (max-width:1000px) {
	#gotop { display:block; position:fixed; width:100%; height:0; top:auto; bottom:20px; }
	#gotop a { float:right; font-size:20px; margin-top:-50px; margin-right:0; }
}

@media print, screen and (min-width:751px) {
    body { min-width:1000px; }
    a:hover { opacity:.5; background-color:rgba(255,255,255,0.5); }

    /* hidden */
    #sphMenu,#spfMenu,
    *[class*="spw"],
    #siteMenu,#siteMenu2,#navigation,.fspMenu{display:none;}

    /* layout */
   .wrapper { width:1000px; margin-right:auto; margin-left:auto; }
    #contents { clear:both; position:static; margin:0; }
    .home #contents>.wrapper { width:100%; }

    #content { width:100%; }
    #contentFooter { clear:both; margin-top:2em; }

    .layout-w #content3  { display:none; }
    .layout-w #content2   { display:none; }
    .layout-w #content  { margin-left:0; width:100% !important; }

    /* #header {} */
    #header { background:url(hbg.png) repeat-x; }
    #header * { margin-top:0; margin-bottom:0; }
    #headerContent .img { position:relative; background:url(header.png) no-repeat; height:144px; text-indent:-9999px; }
    #hMail { left:872px; top:10px; width:112px; height:64px; }
    #siteName a { width:290px; height:100%; }

    /* 画像メニュー */
    #hMenu { list-style-type:none; margin:0; }
    #hMenu>li>a { display:block; width:143px; height:48px; background-image:url(hm.png); text-indent:-9999px; }
    /* CSSでサブメニュー */
    #hMenu>li { float:left; position:relative; }
    #hMenu>li:hover ul { top:48px; visibility:visible; opacity: 1; }
    #hMenu>li>a { position:static; display:block; height:48px; }
    #hMenu ul { list-style-type:none; margin:0; position:absolute; top:48px; width:100%; background:#97bac8; transition: all .2s ease; visibility: hidden; opacity: 0; z-index: 1; }
    #hMenu ul a { position:static; display:block; background-image:none; text-indent:0; color:#01044b; padding:9px; font-size:13px; width:100%; box-sizing:border-box; text-align:center; text-decoration:none; font-family:serif; white-space:nowrap; }
    #hm1 a { background-position:0 0; }
    #hm2 a { background-position:-143px 0; }
    #hm3 a { background-position:-286px 0; }
    #hm4 a { background-position:-429px 0; }
    #hm5 a { background-position:-572px 0; }
    #hm6 a { background-position:-715px 0; }
    #hm7 a { background-position:-858px 0; width:142px!important; }
    #hImg .img { height:480px; background:url(main_img.jpg) no-repeat 50% 0; }

    /* footer */
    #fMenu { padding:10px 0; }
    .home #fMenu { border-top:solid 4px #00004d; margin-top:20px; }
    .fMenu { list-style-type:none; margin:0; padding:5px 0; display:flex; justify-content:center; }
    .fMenu li { position:relative; }
    .fMenu li:before { content:""; position:absolute; margin-top:-8px; left:0; top:50%; width:1px; height:16px; background:#000; }
    .fMenu li:first-child:before { content:none; }
    .fMenu a { color:#000; text-decoration:none; padding:5px; }
    #fMenu2 { background:#00004d; }
    #fMenu2 .fMenu li:before { background:#fff; }
    #fMenu2 .fMenu a { color:#fff; }
    #footer .wrapper { display:flex; }
    #footer .a { width:50%; font-size:12px; }
    #footer .inner { display:flex; padding:20px 0; }
    #footer .img2 { margin-right:10px; }
    #footer .head { margin:0 0 10px; color:#004896; font-size:16px; }
    #copyright { border-top:solid 4px #00004d; background:url(f_logo.png) no-repeat 50% 10px; font-size:12px; padding:90px 0 10px; text-align:center; }
    /* widget */
    .widget h2,.widget h3,.widget h4 { margin:0; padding:0; }
    #content .widget {}
    #content2 .widget,#content3 .widget { margin-top:10px; }
    #contents .widget:first-child { margin-top:0; }
    .widgetHead { margin:0; color:#fff; font-size:32px; text-align:center; }
    .widgetHead:before { content:""; display:block; height:20px; background:url(m_line1.png) repeat-x; }
    .widgetHead:after { content:""; display:block; height:20px; background:url(m_line1.png) repeat-x 0 100%; }
    .widgetHead2 { color:#004896; }
    .widgetHead2:before { content:""; display:block; height:20px; background:url(m_line2.png) repeat-x; }
    .widgetHead2:after { content:""; display:block; height:20px; background:url(m_line2.png) repeat-x 0 100%; }
    .widgetHead3 { color:#004896; }
    .widgetHead3:before { content:""; display:block; height:20px; background:url(m_line3.png) repeat-x; }
    .widgetHead3:after { content:""; display:block; height:20px; background:url(m_line3.png) repeat-x 0 100%; }
    .widget2 .outer { display:flex; border:none; margin:-32px 0 0 -32px; padding:0; }
    .widget2 .outer>* { box-sizing:border-box; width:50%; padding:32px 0 0 32px; }
    .widget2 .widget:nth-child(-n+2) { margin-top:0!important; }

    .wOnayami { padding:40px 0; background:url(top_bg1.png); color:#fff; }
    .wOnayami .kakutei { width:800px; margin:0 auto 40px; }
    .wOnayami .kakutei .img { height:0; padding-top:20%; background:url(report_bn2.png) no-repeat; }
    .wOnayami .report { width:800px; margin:0 auto 40px; }
    .wOnayami .report .img { height:0; padding-top:20%; background:url(report_bn.png) no-repeat; }
    .wOnayami ul { list-style-type:none; margin:0 auto; display:table; }
    .wOnayami li { background:url(check1.png) no-repeat 0 16px; padding:12px 0 12px 40px; font-size:25px; font-weight:600; }
    .wOnayami b { color:#fff100; text-decoration:underline; }
    .wOnayami .head { margin:20px auto; padding:0; color:#fff100; font-size:30px; text-align:center; }
    .wOwner { padding:40px 0; }
    .wOwner .head { padding:20px 0; background:#00004d; color:#fff; font-size:24px; font-weight:500; text-align:center; }
    .wOwner .head:first-line { font-size:30px; }
    .wOwner .head b { color:#fff100; }
    .wOwner .head a { color:#fff; }
    .wOwner .menu { display:flex; flex-wrap:wrap; margin:0 0 0 -32px; }
    .wOwner .menu>* { box-sizing:border-box; padding:32px 0 0 32px; width:50%; }
    .wOwner .img { height:160px; }
    .wOwner .m01 .img { background:url(tb01.png) no-repeat; }
    .wOwner .m02 .img { background:url(tb02.png) no-repeat; }
    .wOwner .m034 .img { background:url(tb034.png) no-repeat; }
    .wOwner .m05 .img { background:url(tb05.png) no-repeat; }
    .wOwner .m12 .img { background:url(tb12.png) no-repeat; }
    .wTax { padding:40px 0; }
    .wTax .head { margin-bottom:20px; padding:20px 0; background:#00004d; color:#fff; font-size:24px; font-weight:500; text-align:center; }
    .wTax .head:first-line { font-size:30px; }
    .wTax .head b { color:#fff100; }
    .wTax .head a { color:#fff; }
    .wTax ol { list-style-type:none; margin:0; float:left; width:50%; box-sizing:border-box; }
    .wTax ol:nth-of-type(2) { padding-left:4px; }
    .wTax li { box-sizing:border-box; padding:4px 0 0; }
    .wTax li a { position:relative; display:flex; align-items:center; border:solid 2px #004896; box-sizing:border-box; height:64px; padding-left:78px; color:#000; font-size:22px; font-weight:500; text-decoration:none; }
    .wTax li a:after { content:""; position:absolute; right:6px; bottom:6px; width: 0;height: 0;border-style: solid;border-width: 0 0 10px 10px;border-color: transparent transparent #000000 transparent; }
    .wTax .n1 a { background:url(n01.png) no-repeat 0 50%; }
    .wTax .n2 a { background:url(n02.png) no-repeat 0 50%; }
    .wTax .n3 a { background:url(n03.png) no-repeat 0 50%; }
    .wTax .n4 a { background:url(n04.png) no-repeat 0 50%; }
    .wTax .n5 a { background:url(n05.png) no-repeat 0 50%; }
    .wTax .n6 a { background:url(n06.png) no-repeat 0 50%; }
    .wTax .n7 a { background:url(n07.png) no-repeat 0 50%; }
    .wTax .support { clear:both; padding-top:20px; }
    .wTax .support .img { height:0; padding-top:19.2%; background:url(shinkoku_bn.png) no-repeat; }
    .wFeature { border-top:solid 2px #00004d; padding:40px 0; background:url(tuyomi_bg.jpg) no-repeat 50% 0; }
    .wFeature ol { list-style-type:none; margin:0 auto; display:table; }
    .wFeature li { padding:12px 0 12px 40px; font-size:26px; font-weight:500; }
    .wFeature li:nth-child(1) { background:url(st01.png) no-repeat 0 16px; }
    .wFeature li:nth-child(2) { background:url(st02.png) no-repeat 0 16px; }
    .wFeature li:nth-child(3) { background:url(st03.png) no-repeat 0 16px; }
    .wFeature li:nth-child(4) { background:url(st04.png) no-repeat 0 16px; }
    .wFeature li:nth-child(5) { background:url(st05.png) no-repeat 0 16px; }
    .wMsg { padding:40px 0; background:#c5dbf2; }
    .wMsg .inner { display:flex; flex-direction:row-reverse; padding-top:40px; }
    .wRiyu { padding:40px 0; }
    .wRiyu .inner { display:block; padding:40px 100px 0; }
    .wRiyu .r { border:solid 2px #0058a4; margin-top:20px; min-height:128px; }
    .wRiyu .r:nth-child(1) { background:url(riyu01.png) no-repeat,url(riyu01_ph.png) no-repeat 100% 0; }
    .wRiyu .r:nth-child(2) { background:url(riyu02.png) no-repeat,url(riyu02_ph.png) no-repeat 100% 0; }
    .wRiyu .r:nth-child(3) { background:url(riyu03.png) no-repeat,url(riyu03_ph.png) no-repeat 100% 0; }
    .wRiyu .r:nth-child(4) { background:url(riyu04.png) no-repeat,url(riyu04_ph.png) no-repeat 100% 0; }
    .wRiyu .r:nth-child(5) { background:url(riyu05.png) no-repeat,url(riyu05_ph.png) no-repeat 100% 0; }
    .wRiyu .r:nth-child(6) { background:url(riyu06.png) no-repeat,url(riyu06_ph.png) no-repeat 100% 0; }
    .wRiyu .head { border:none; margin:12px 0 0 70px; background:initial; color:#e83e2f; font-size:22px; }
    .wRiyu .body { margin:10px 230px 16px 16px; }
    .wRiyu b { color:#29af4b; text-decoration:underline; }
    .wSupport { padding:40px 0; }
    .wSupport .inner { display:flex; margin:0 0 0 -32px; }
    .wSupport .s { box-sizing:border-box; width:25%; padding:32px 0 0 32px; }
    .wSupport .s-inner { border-top:solid 4px #004896; background:#f6f9fd; }
    .wSupport .s-head { box-sizing:border-box; height:80px; padding:10px 0; color:#004896; font-size:20px; line-height:1.5; text-align:center; }
    .wSupport .s-body { padding:0 10px; height:140px; font-size:14px; }
    .wSupport ul { list-style-type:none; margin:0; }
    .wSupport ul a { position:relative; display:block; border-top:solid 1px #fff; padding:6px 0 6px 18px; background:#c5dbf2; color:#004896; font-size:15px; text-decoration:none; }
    .wSupport ul a:before { content:""; position:absolute; margin-top:-7px; left:4px; top:50%; width: 0;height: 0;border-style: solid;border-width: 7px 0 7px 8px;border-color: transparent transparent transparent #004896; }
    .wSupport .inner2 { display:flex; margin:0 0 0 -32px; flex-wrap:wrap; }
    .wSupport .s2 { box-sizing:border-box; width:25%; padding:32px 0 0 32px; }
    .wSupport .s2:nth-child(-n+2) { width:50%; }
    .wSupport .s2 .img { width:100%; height:160px; }
    .wSupport .s21 .img { background:url(tb06.png) no-repeat; }
    .wSupport .s22 .img { background:url(tb07.png) no-repeat; }
    .wSupport .s23 .img { background:url(tb08.png) no-repeat; }
    .wSupport .s24 .img { background:url(tb09.png) no-repeat; }
    .wSupport .s25 .img { background:url(tb10.png) no-repeat; }
    .wSupport .s26 .img { background:url(tb11.png) no-repeat; }
    .wInquiry { border-top:solid 4px #004896; border-bottom:solid 4px #004896; background:url(inquiry_bg.jpg); }
    .wInquiry .inner { margin:0 auto; padding:26px 0; width:1000px; background: url(inquiry_ph.png) no-repeat 0 18px; }
    .wInquiry .head { color:#e83e2f; font-size:32px; text-align:center; }
    .wInquiry .tel .img { display:block; margin:10px auto; width:440px; height:108px; background:url(inquiry_tel.png) no-repeat; text-indent:-9999px; }
    .wInquiry ul { list-style-type:none; display:flex; margin:-32px 0 0 -32px; flex-wrap:wrap; }
    .wInquiry li { box-sizing:border-box; width:25%; padding:32px 0 0 32px; }
    .wInquiry li:nth-child(-n+2) { width:50%; }
    .wInquiry li a { display:block; width:100%; height:80px; text-indent:-9999px; }
    .wInquiry li:nth-child(-n+2) a { height:96px; }
    .wInquiry li:nth-child(1) a { background:url(inquiry_bn1.png) no-repeat; }
    .wInquiry li:nth-child(2) a { background:url(inquiry_bn2.png) no-repeat; }
    .wInquiry li:nth-child(3) a { background:url(inquiry_bn3.png) no-repeat; }
    .wInquiry li:nth-child(4) a { background:url(inquiry_bn4.png) no-repeat; }
    .wInquiry li:nth-child(5) a { background:url(inquiry_bn5.png) no-repeat; }
    .wInquiry li:nth-child(6) a { background:url(inquiry_bn6.png) no-repeat; }
    .wInquiry2 { margin:1em auto; max-width:720px; }
    .wInquiry2 .img { padding-top:22.22%; height:0; background:url(inquiry2.png) no-repeat; }
    .wInquiry2 .tel a { left:30%; top:33.75%; width:40.83%; height:0; padding-top:4.58%!important; }
    .wInquiry2 .mail a { left:88.61%; top:25%; width:11.39%; height:0; padding-top:11.11%!important; }
    .wFlow01 { padding:40px 0; }
    .wFlow01 .inner { display:flex; margin:0 0 0 -32px; }
    .wFlow01 .s { position:relative; box-sizing:border-box; width:25%; padding:32px 0 0 32px; }
    .wFlow01 .s:before { content:""; position:absolute; left:7px; top:50%; width: 0;height: 0;border-style: solid;border-width: 16px 0 16px 16px;border-color: transparent transparent transparent #eb600f; }
    .wFlow01 .s:first-child:before { content:""; display:none; }
    .wFlow01 .s-inner { border:solid 2px #004896; box-sizing:border-box; height:100%; padding-top:151px; }
    .wFlow01 .s01 .s-inner { background:url(flow1.jpg) no-repeat; }
    .wFlow01 .s02 .s-inner { background:url(flow2.jpg) no-repeat; }
    .wFlow01 .s03 .s-inner { background:url(flow3.jpg) no-repeat; }
    .wFlow01 .s04 .s-inner { background:url(flow4.jpg) no-repeat; }
    .wFlow01 .head { margin:6px 0 auto; color:#006ab8; font-size:16px; padding:3px; }
    .wFlow01 .body { padding:3px; font-size:14px; }
    .wColumn { padding:40px 0; }
    .wColumn .inner { display:flex; flex-wrap:wrap; margin:0 0 0 -32px; }
    .wColumn .entry { box-sizing:border-box; width:33.33%; padding:32px 0 0 32px; }
    .wColumn .title a { display:block; height:100%; color:initial; text-decoration:none; }
    .wColumn .title { display:block; font-size:14px;  }
    .wColumn .date { display:block; font-size:14px;  }
    .wColumn .more { display:flex; justify-content:center; }
    .wColumn .more a { display:block; margin:40px auto; border:solid 1px #0058a4; color:#0058a4; padding:10px 50px; text-decoration:none; }
    .wColumn .more a:after { content:""; display:inline-block; margin-left:10px; width: 0;height: 0;border-style: solid;border-width: 6px 0 6px 8px;border-color: transparent transparent transparent #0057a4; }

    .wStaff .pkg { display:table; width:100%; }
    .wStaff .pkg>div { display:table-cell; vertical-align:top; }
    .wStaff .img2 { padding-top:1em; padding-right:1em; width:210px; }
    .wProfile>* { display:flex; justify-content: space-around; margin:20px auto; padding:30px; background-color:#f0f7ef; }
    .wProfile .img2 img { clip-path: circle(80px at 80px 80px); }
    .wProfile .head { display:inline-block; border:none; margin:0; padding:5px 20px; background:#064937; color:#fff; font-size:12px; }
    .wProfile .head2 { border:none; margin:0; padding:0; color:#064937; font-size:157%; }
    .wProfile .head2 span { font-size:63.64%; }
    .wProfile .more { margin-top:1em; text-align:center; }
    .wProfile .more a { position:relative; display:inline-block; padding:8px 93px; border:solid 1px #064937; border-radius:8px; background-color:#fff; color:#064937; text-decoration:none; text-align:center; font-weight:bold; font-size:88%; }
    .wProfile .more a:after { content:""; position:absolute; margin-top:-5px; right:10px; top:50%; border-top:2px solid #064937; border-right:2px solid #064937; width:7px;height:7px;transform:rotate(45deg); }

    .wDownloadList ul li { width:calc(33% - 2px); }

	.kakutei .sim { display:flex; width:75%; margin:0 auto; }
	.kakutei figure figcaption { margin:0 -2em; font-size:75%; }
	.kakutei table.support { width:75%; }

    .wNews li a { display:flex; }
}
@media screen and (max-width:750px) {
    body{ padding-top:40px; }
    .mm-opened { margin-top:0; }
    .mm-opened body { padding-top:0; }
	a[name]{ display:block; position:relative; margin-top:-40px; padding-top:40px; width:0; height:0; z-index:0;}
	img { max-width:100%; height:auto; }
    img.right,img.left { display:block; float:none; margin:10px auto; padding:0; }
	.img { background-size:contain!important; }
	/* .mm-list {padding-top:40px!important} */
	.mm-subopen:after {border-color:rgba(255,255,255,1)!important}
	.mm-page { background-color:#fff; overflow:hidden; }
    .mm-page[style*="min-height"] #siteMenu { margin-top:-40px; }
	/* hidden */
    #hMenu,#hMail,
	#breadcrumbs,.content .gotop,
    #fMenu,#fMenu2 {display:none}
    /* layout */
    #contents { clear:both; position:static; margin:1em 0; }
    .home #contents { margin:0; }
	/* header */
	.wrapper { width:100%!important; }
	#header {background:transparent!important}
    #headerContent { border-bottom:solid 4px #00004d; }
    #headerContent .img { position:relative; height:27.73vw; background:url(sp_header.png) no-repeat 0 0/contain; }
    #headerContent p { margin:0; height:0; text-indent:-9999px; }
    #siteName a { width:56%; height:100%; }
    #sphMenu { left:auto; right:10px; top:10px; width:10.67%; height:0; padding-top:100%!important; background:url(sp_menu2.png) no-repeat 0 0/contain; }

	#navigation{display:block}
    #siteMenu { display:block; position:fixed; left:0; top:0; width:100%; color:#fff; z-index:9999; font-size:12px; }
    #siteMenu ul { list-style-type:none; margin:0; display:table; width:100%; }
    #siteMenu li { display:table-cell; border-left:solid 1px #fff; vertical-align:middle; text-align:center; height:40px; background-color:#00004d; }
    #siteMenu li a { position:relative; box-sizing:border-box; width:100%; height:40px; padding-right:20px; color:#fff; text-decoration:none; vertical-align:middle; text-align:center; }
    #siteMenu li a:after { content:""; position:absolute; right:2px; top:0; width:16px; height:100%; }
    #siteMenu li:first-child { border-left:none; }
    #siteMenu .sitename a { background:url(sp_home.png) no-repeat 50% 50%/auto 16px; padding:0; width:30px; height:40px; display:inline-block; text-indent:-9999px; }
    /* #siteMenu .tel a:after { background:url(sp_tel.png) no-repeat 0 50%/16px 16px; } */
    #siteMenu .tel a:after { background:url(tel.svg) no-repeat 0 50%/14px 14px; }
    #siteMenu .mail a:after { background:url(sp_mail.png) no-repeat 0 50%/16px 10px; }
    #siteMenu .map a:after { background:url(sp_access.png) no-repeat 0 50%/16px 16px; }
    #siteMenu .fee { width:auto; }
    #siteMenu .fee a:after { background:url(sp_fee.png) no-repeat 0 50%/16px 16px; }
    #siteMenu .office a:after { background:url(h-office.png) no-repeat 0 50%/16px 16px; }
    #siteMenu .menu a { background:url(sp_menu.png) no-repeat 50% 50%/16px 16px; padding:0; width:30px; height:40px; display:inline-block; text-indent:-9999px; }
    .headroom {
        will-change: transform;
        transition: transform 200ms linear;
    }
    .headroom--pinned {
        transform: translateY(0%);
    }
    .headroom--unpinned {
        transform: translateY(-100%);
    }
    #siteMenu2 { display:block; position:fixed; left:0; bottom:0; width:100%; background:rgba(0,72,150,0.3); color:#fff; z-index:9999; }
    #siteMenu2 ul { list-style-type:none; margin:0; display:table; width:100%; border-collapse:separate; border-spacing:10px; }
    #siteMenu2 li { display:table-cell; width:50%; vertical-align:top; }
    #siteMenu2 li a { display:block; height:0; padding-top:36.72%; text-indent:-9999px; }
    #siteMenu2 .tel a { background:url(sp_f-tel.png) no-repeat 0 0/contain; }
    #siteMenu2 .mail a { background:url(sp_f-mail.png) no-repeat 0 0/contain; }
    .headroom2 {
        will-change: transform;
        transition: transform 200ms linear;
    }
    .headroom2--pinned {
        transform: translateY(0%);
    }
    .headroom2--unpinned {
        transform: translateY(100%);
    }
    #hImg .img { height:80vw; background:url(sp_main_img.jpg) no-repeat; }
    /* footer */
    #copyright { border-top:solid 2px #00004d; margin-top:-1px; padding:25% 0 10px; background:url(sp_f_logo.png) no-repeat 50% 10px/20% auto; font-size:11px; text-align:center; }
    #spfMenu { background:#00004d; }
    #spfMenu ul { list-style-type:none; margin:0; display:flex; flex-wrap:wrap; font-size:0.875rem; }
    #spfMenu li { width:50%; }
    #spfMenu a { position:relative; display:block; border-right:solid 1px #fff; border-bottom:solid 1px #fff; padding:6px 16px 6px 6px; color:#fff; text-decoration:none; }
    #spfMenu a:after { content:""; position:absolute; margin-bottom:-5px; right:10px; bottom:50%; font-weight:bold; border-top:2px solid #fff; border-right:2px solid #fff; width:7px;height:7px;transform:rotate(45deg);}
    #footer .inner { display:flex; padding:10px; }
    #footer .img2 { margin-right:10px; width:40%; }
    #footer .txt { font-size:13px; }
    #footer .head { margin:0; color:#004896; font-size:16px; }
	#gotop { display:block; position:fixed; width:100%; height:0; top:auto; bottom:20px; }
	#gotop a { float:right; font-size:20px; margin-top:-50px; margin-right:0; }
    /* content */
	.content { padding-right:10px; padding-left:10px; }
    .content h1 { margin-right:-6px; margin-left:-10px; font-size:128%; }
    .content h2 { margin-right:-10px; margin-left:-10px; font-size:114%; }
    .content h3 { margin-right:-10px; margin-left:-10px; font-size:100%; }
	.gmap { position:relative; margin:20px auto; max-width:100%; height:100vw; }
	.gmap iframe { position:absolute; left:0; top:0; width:100%!important; height:100%!important; }
	.gmap small { position:absolute; left:0; bottom:0; width:100%!important; height:2em; }
	.wpcf7 .table th,.wpcf7 .table td { display:block; padding:0; border:none; }
	.wpcf7 .table th { margin-top:1em; }
	.wpcf7 input[type="text"],.wpcf7 input[type="email"],.wpcf7 textarea { width:98%; }
	.widthFixed { overflow:auto; }
	.widthFixed>div{ min-width:710px; }
    .iframeWrapper { width:100%; overflow:auto; -webkit-overflow-scrolling:touch; }
    /* .blogcard */
    .blogcard { margin:40px 0; }
    .blogcard_thumbnail img { width:90px; }
    .blogcard_title { font-size:0.95em; padding-bottom:17px; }
    .blogcard_excerpt { display:none; }
    /* widget */
    .widget h2,.widget h3,.widget h4 { margin:0; padding:0; }
    #content .widget {}
    #content2 .widget,#content3 .widget { margin-top:10px; }
    #contents .widget:first-child { margin-top:0; }
    .widget .widgetHeader { margin:0; font-size:16px; background-color:#f3f7d5; color:#005a49; padding:5px 13px; border-top:solid 4px #005a49; }

	.wPosts .date,
	.wPosts .title { display:block; clear:both; float:none; width:100%; }
	.wFlow { background-image:none; }
	.wFlow>.pkg { background-image:none; padding-left:0; }
    .wFlow>.pkg:before { content:none; }
    .wFlow>.pkg:after { position:absolute; left:50%; margin-left:-19px; }
	.wFlow>.pkg .head { margin-left:0; }

    .widgetHead { margin:0; color:#fff; font-size:20px; text-align:center; }
    .widgetHead:before { content:""; display:block; height:20px; background:url(sp_m_line1.png) repeat-x; }
    .widgetHead:after { content:""; display:block; height:20px; background:url(sp_m_line1.png) repeat-x 0 100%; }
    .widgetHead2 { color:#004896; }
    .widgetHead2:before { content:""; display:block; height:20px; background:url(sp_m_line2.png) repeat-x; }
    .widgetHead2:after { content:""; display:block; height:20px; background:url(sp_m_line2.png) repeat-x 0 100%; }
    .widgetHead3 { color:#00004d; }
    .widgetHead3:before { content:""; display:block; height:20px; background:url(sp_m_line3.png) repeat-x; }
    .widgetHead3:after { content:""; display:block; height:20px; background:url(sp_m_line3.png) repeat-x 0 100%; }
    .widget2 .outer { border:none; -padding:0; }
    .widget2 .outer>* { padding:10px 0 0; }
    /* .widget2 .widget:nth-child(-n+2) { margin-top:0!important; } */

    .wOnayami { padding:20px 0; background:url(top_bg1.png); color:#fff; }
    .wOnayami .kakutei { margin:10px 0; }
    .wOnayami .kakutei .img { height:0; padding-top:20%!important; background:url(report_bn2.png) no-repeat; }
    .wOnayami .report { margin:10px 0; }
    .wOnayami .report .img { height:0; padding-top:20%!important; background:url(report_bn.png) no-repeat; }
    .wOnayami ul { list-style-type:none; margin:0 auto; display:table; }
    .wOnayami li { background:url(check1.png) no-repeat 10px 8px/20px 20px; padding:6px 0 6px 40px; font-weight:bold; }
    .wOnayami b { color:#fff100; text-decoration:underline; }
    .wOnayami .head { margin:20px auto; padding:0; color:#fff100; font-size:20px; text-align:center; }
    .wOwner { padding:20px 0; }
    .wOwner .head { margin:0 7.33vw; padding:20px 0; background:#00004d; color:#fff; font-weight:bold; text-align:center; }
    .wOwner .head:first-line { font-size:20px; }
    .wOwner .head b { color:#fff100; }
    .wOwner .menu { display:flex; flex-wrap:wrap; margin:0 0 0 -10px; padding:0 7.33vw; }
    .wOwner .menu>* { box-sizing:border-box; padding:10px 0 0 10px; width:100%; }
    .wOwner .img { height:0; padding-top:25%; }
    .wOwner .m01 .img { background:url(sp_tb01.jpg) no-repeat; }
    .wOwner .m02 .img { background:url(sp_tb02.jpg) no-repeat; }
    .wOwner .m034 .img { background:url(sp_tb034.png) no-repeat; }
    .wOwner .m05 .img { background:url(sp_tb05.png) no-repeat; }
    .wOwner .m12 .img { background:url(sp_tb12.png) no-repeat; }
    .wTax { padding:20px 0; }
    .wTax .head { margin:0 7.33vw; padding:20px 0; background:#00004d; color:#fff; font-weight:bold; text-align:center; }
    .wTax .head:first-line { font-size:20px; }
    .wTax .head b { color:#fff100; }
    .wTax .head a { color:#fff; }
    .wTax ol { list-style-type:none; margin:0 7.33vw; }
    .wTax li { box-sizing:border-box; padding:4px 0 0; }
    .wTax li a { position:relative; display:flex; align-items:center; border:solid 2px #004896; box-sizing:border-box; height:10vw; padding-left:12vw; color:#000; font-size:3.75vw; font-weight:bold; text-decoration:none; background-repeat:no-repeat; background-position:0 50%; background-size:10vw 10vw; }
    .wTax li a:after { content:""; position:absolute; right:6px; bottom:6px; width: 0;height: 0;border-style: solid;border-width: 0 0 10px 10px;border-color: transparent transparent #000000 transparent; }
    .wTax .n1 a { background-image:url(n01.png); }
    .wTax .n2 a { background-image:url(n02.png); }
    .wTax .n3 a { background-image:url(n03.png); }
    .wTax .n4 a { background-image:url(n04.png); }
    .wTax .n5 a { background-image:url(n05.png); }
    .wTax .n6 a { background-image:url(n06.png); }
    .wTax .n7 a { background-image:url(n07.png); }
    .wTax .support { margin:10px 7.33vw; }
    .wTax .support .img { height:0; padding-top:25%!important; background:url(sp_shinkoku_bn.png) no-repeat; }
    .wFeature { border-top:solid 2px #00004d; padding:20px 0; background:url(sp_tuyomi_bg.jpg) no-repeat 50% 0/cover; }
    .wFeature ol { list-style-type:none; margin:0 7.33vw; display:table; }
    .wFeature li { padding:12px 0 12px 40px; font-weight:bold; background-repeat:no-repeat; background-position:0 12px; }
    .wFeature li:nth-child(1) { background-image:url(st01.png); }
    .wFeature li:nth-child(2) { background-image:url(st02.png); }
    .wFeature li:nth-child(3) { background-image:url(st03.png); }
    .wFeature li:nth-child(4) { background-image:url(st04.png); }
    .wFeature li:nth-child(5) { background-image:url(st05.png); }
    .wMsg { padding:20px 0; background:#c5dbf2; }
    .wMsg .inner>* { padding-top:10px; }
    .wMsg .txt { padding:0 10px; }
    .wMsg img { width:50%; }
    .wRiyu { padding:20px 0; }
    .wRiyu .inner { display:block; padding:0 10px; }
    .wRiyu .r { border:solid 2px #0058a4; margin-top:10px; }
    .wRiyu .r:nth-child(1) { background:url(riyu01.png) no-repeat; }
    .wRiyu .r:nth-child(2) { background:url(riyu02.png) no-repeat; }
    .wRiyu .r:nth-child(3) { background:url(riyu03.png) no-repeat; }
    .wRiyu .r:nth-child(4) { background:url(riyu04.png) no-repeat; }
    .wRiyu .r:nth-child(5) { background:url(riyu05.png) no-repeat; }
    .wRiyu .r:nth-child(6) { background:url(riyu06.png) no-repeat; }
    .wRiyu .head { margin:24px 10px 0 10px; color:#e83e2f; font-size:5.33vw; }
    .wRiyu .body { padding:10px 35% 10px 10px; font-size:3.2vw; }
    .wRiyu b { color:#29af4b; text-decoration:underline; }
    .wRiyu .r:nth-child(1) .body { background:url(sp_riyu01_ph.png) no-repeat 100% 10px/35%; }
    .wRiyu .r:nth-child(2) .body { background:url(sp_riyu02_ph.png) no-repeat 100% 10px/35%; }
    .wRiyu .r:nth-child(3) .body { background:url(sp_riyu03_ph.png) no-repeat 100% 10px/35%; }
    .wRiyu .r:nth-child(4) .body { background:url(sp_riyu04_ph.png) no-repeat 100% 10px/35%; }
    .wRiyu .r:nth-child(5) .body { background:url(sp_riyu05_ph.png) no-repeat 100% 10px/35%; }
    .wRiyu .r:nth-child(6) .body { background:url(sp_riyu06_ph.png) no-repeat 100% 10px/35%; }
    .wSupport { padding:20px 0; }
    .wSupport .inner { display:flex; flex-wrap:wrap; margin:0 0 0 -10px; }
    .wSupport .s { box-sizing:border-box; width:50%; padding:10px 0 0 10px; }
    .wSupport .s-inner { border-top:solid 4px #004896; background:#f6f9fd; }
    .wSupport .s-head { box-sizing:border-box; height:80px; padding:10px 0; color:#004896; text-align:center; }
    .wSupport .s-body { padding:0 10px; height:38.4vw; font-size:3.73vw; }
    .wSupport ul { list-style-type:none; margin:0; }
    .wSupport ul a { position:relative; display:block; border-top:solid 1px #fff; padding:6px 0 6px 18px; background:#c5dbf2; color:#004896; font-size:15px; text-decoration:none; }
    .wSupport ul a:before { content:""; position:absolute; margin-top:-7px; left:4px; top:50%; width: 0;height: 0;border-style: solid;border-width: 7px 0 7px 8px;border-color: transparent transparent transparent #004896; }
    .wSupport .inner2 { display:flex; flex-wrap:wrap; margin:0 0 0 -10px; padding:0 7.33vw; }
    .wSupport .s2 { box-sizing:border-box; width:50%; padding:10px 0 0 10px; }
    .wSupport .s2:nth-child(-n+2) { width:100%; }
    .wSupport .s2 .img { width:100%; height:0; padding-top:51.28%; }
    .wSupport .s2:nth-child(-n+2) .img { padding-top:25%; }
    .wSupport .s21 .img { background:url(sp_tb06.png) no-repeat; }
    .wSupport .s22 .img { background:url(sp_tb07.png) no-repeat; }
    .wSupport .s23 .img { background:url(sp_tb08.png) no-repeat; }
    .wSupport .s24 .img { background:url(sp_tb09.png) no-repeat; }
    .wSupport .s25 .img { background:url(sp_tb10.png) no-repeat; }
    .wSupport .s26 .img { background:url(sp_tb11.png) no-repeat; }
    .wInquiry { border-top:solid 4px #004896; border-bottom:solid 4px #004896; background:url(sp_inquiry_bg.jpg) no-repeat 0 0/cover; }
    .wInquiry .inner { margin:0 auto; padding:20px 0; }
    .wInquiry .head { color:#e83e2f; font-size:30px; text-align:center; }
    .wInquiry .tel { margin:0 auto; max-width:600px; }
    .wInquiry .tel .img { display:block; margin:10px auto; height:0; padding-top:25%; background:url(sp_inquiry_tel.png) no-repeat; }
    .wInquiry ul { list-style-type:none; display:flex; margin:0 0 0 -10px; padding-top:9vw; flex-wrap:wrap; background:url(inquiry_ph.png) no-repeat 0 0/35%; }
    .wInquiry li { box-sizing:border-box; width:50%; padding:10px 0 0 10px; }
    .wInquiry li:nth-child(-n+2) { width:100%; }
    .wInquiry li a { display:block; width:100%; height:0; padding-top:35.4%; background-repeat:no-repeat; background-size:contain; text-indent:-9999px; }
    .wInquiry li:nth-child(-n+2) { padding-left:35%; }
    .wInquiry li:nth-child(-n+2) a { padding-top:19.83%; }
    .wInquiry li:nth-child(1) a { background-image:url(inquiry_bn1.png); }
    .wInquiry li:nth-child(2) a { background-image:url(inquiry_bn2.png); }
    .wInquiry li:nth-child(3) a { background-image:url(inquiry_bn3.png); }
    .wInquiry li:nth-child(4) a { background-image:url(inquiry_bn4.png); }
    .wInquiry li:nth-child(5) a { background-image:url(inquiry_bn5.png); }
    .wInquiry li:nth-child(6) a { background-image:url(inquiry_bn6.png); }
    .wInquiry2 { margin:1em auto; max-width:720px; }
    .wInquiry2 .img { padding-top:22.22%; height:0; background:url(inquiry2.png) no-repeat; }
    .wInquiry2 .tel a { left:30%; top:33.75%; width:40.83%; height:0; padding-top:4.58%!important; }
    .wInquiry2 .mail a { left:88.61%; top:25%; width:11.39%; height:0; padding-top:11.11%!important; }
    .wFlow01 { padding:20px 0; }
    .wFlow01 .inner { }
    .wFlow01 .s { position:relative; box-sizing:border-box; padding:40px 0 0; }
    .wFlow01 .s:before { content:""; position:absolute; left:50%; top:10px; width: 0;height: 0; margin-left:-16px; border-style: solid;border-width:16px 16px 0 16px;border-color: #eb600f transparent transparent transparent; }
    .wFlow01 .s:first-child { padding-top:10px; }
    .wFlow01 .s:first-child:before { content:""; display:none; }
    .wFlow01 .s-inner { border:solid 2px #004896; box-sizing:border-box; height:100%; padding-left:35%; }
    .wFlow01 .s01 .s-inner { background:url(flow1.jpg) no-repeat 0 0/35%; }
    .wFlow01 .s02 .s-inner { background:url(flow2.jpg) no-repeat 0 0/35%; }
    .wFlow01 .s03 .s-inner { background:url(flow3.jpg) no-repeat 0 0/35%; }
    .wFlow01 .s04 .s-inner { background:url(flow4.jpg) no-repeat 0 0/35%; }
    .wFlow01 .head { color:#006ab8; font-size:16px; padding:3px; }
    .wFlow01 .body { padding:3px; font-size:14px; }
    .wColumn { padding:20px 0; }
    .wColumn .inner { padding:0 7.33vw; }
    .wColumn .entry { box-sizing:border-box; padding:10px 0 0; }
    .wColumn .entry a { display:block; height:100%; color:initial; text-decoration:none; }
    /* .wColumn img { margin:0 auto; width:35%; height:auto; } */
    .wColumn .title { display:block; font-size:14px;  }
    .wColumn .date { display:block; font-size:14px;  }
    .wColumn .more { display:flex; justify-content:center; }
    .wColumn .more a { display:block; margin:20px auto; border:solid 1px #0058a4; color:#0058a4; padding:10px; text-decoration:none; }
    .wColumn .more a:after { content:""; display:inline-block; margin-left:10px; width: 0;height: 0;border-style: solid;border-width: 6px 0 6px 8px;border-color: transparent transparent transparent #0057a4; }

    .wStaff .img2 { padding-top:1em; }
    .wProfile { margin:20px auto; }
    .wProfile>* { padding:10px; background-color:#f0f7ef; }
    .wProfile .img2 { margin:10px auto; height:160px; }
    .wProfile .img2 img { clip-path: circle(80px at 80px 80px); }
    .wProfile .head { display:inline-block; border:none; margin:0; padding:5px 20px; background:#064937; color:#fff; font-size:12px; }
    .wProfile .head2 { border:none; margin:0; padding:0; color:#064937; font-size:128%; text-align:center; }
    .wProfile .head2 span { font-size:63.64%; }
    .wProfile .more { margin-top:1em; text-align:center; }
    .wProfile .more a { position:relative; display:inline-block; padding:8px 20px; border:solid 1px #064937; border-radius:8px; background-color:#fff; color:#064937; text-decoration:none; text-align:center; font-weight:bold; font-size:88%; }
    .wProfile .more a:after { content:""; position:absolute; margin-top:-5px; right:10px; top:50%; border-top:2px solid #064937; border-right:2px solid #064937; width:7px;height:7px;transform:rotate(45deg); }

    .download_text { font-size:125%; }
    .wDownloadList { margin:0 5px; }
    .wDownloadList ul li { width:100%; }

    .column_list li { display:block; padding:20px 0px; margin:20px 0;}
    .column_list li>div:first-child { margin:0 auto 20px; }
    .column_list li div:nth-child(2) { padding-left:0; }
    .column_list .title { margin-top:10px; }
    .column_list .txt { margin-bottom:10px; }
    .flyer {
      display: block;
    }

    table.sodankai {
      & td, th {
        display: block;
        width: calc(100% - 20px);
      }

      & .gmap {
        width: calc(100vw - 34px);
      }
    }

}