@charset "UTF-8";
/* ++++++++++++++++++++++++++++++++++++++++++
	Theme Name: 佐藤税理士事務所

	Description: -
	Version: 01
++++++++++++++++++++++++++++++++++++++++++++++ */
*,
*::before,
*::after {
  -webkit-box-sizing: border-box;
          box-sizing: border-box;
}

/*
html5doctor.com Reset Stylesheet
v1.6.1
Last Updated: 2010-09-17
Author: Richard Clark - http://richclarkdesign.com
Twitter: @rich_clark
*/
html,
body,
div,
span,
object,
iframe,
h1,
h2,
h3,
h4,
h5,
h6,
p,
blockquote,
pre,
abbr,
address,
cite,
code,
del,
dfn,
em,
img,
ins,
kbd,
q,
samp,
small,
strong,
sub,
sup,
var,
b,
i,
dl,
dt,
dd,
ol,
ul,
li,
fieldset,
form,
label,
legend,
table,
caption,
tbody,
tfoot,
thead,
tr,
th,
td,
article,
aside,
canvas,
details,
figcaption,
figure,
footer,
header,
hgroup,
menu,
nav,
section,
summary,
time,
mark,
audio,
video {
  margin: 0;
  padding: 0;
  border: 0;
  outline: 0;
  font-size: 100%;
  vertical-align: baseline;
  background: transparent;
  font-weight: normal;
}

span {
  font-weight: inherit;
}

body {
  line-height: 1;
}

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

ul,
ol {
  list-style: none;
}

blockquote,
q {
  quotes: none;
}

blockquote:before,
blockquote:after,
q:before,
q:after {
  content: "";
  content: none;
}

a {
  margin: 0;
  padding: 0;
  font-size: 100%;
  vertical-align: baseline;
  background: transparent;
}

/* change colours to suit your needs */
ins {
  background-color: #ff9;
  color: #000;
  text-decoration: none;
}

/* change colours to suit your needs */
mark {
  background-color: #ff9;
  color: #000;
  font-style: italic;
  font-weight: bold;
}

del {
  text-decoration: line-through;
}

abbr[title],
dfn[title] {
  border-bottom: 1px dotted;
  cursor: help;
}

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

th {
  text-align: left;
}

/* change border colour to suit your needs */
hr {
  display: block;
  height: 1px;
  border: 0;
  border-top: 1px solid #cccccc;
  margin: 1em 0;
  padding: 0;
}

/* --------------------------------------------------
	Form
-------------------------------------------------- */
input,
select {
  vertical-align: middle;
}

button {
  background: none;
  border: none;
  outline: none;
  -webkit-appearance: none;
     -moz-appearance: none;
          appearance: none;
}

fieldset {
  border: none;
}

input {
  margin-top: 0;
  margin-bottom: 0;
  padding-top: 0;
  padding-bottom: 0;
  font-size: 100%;
  font-family: inherit;
  vertical-align: middle;
  outline: none;
  border: none;
}

textarea,
select,
label {
  margin-top: 0;
  margin-bottom: 0;
  padding-top: 0;
  padding-bottom: 0;
  font-size: 100%;
  font-family: inherit;
  vertical-align: middle;
  outline: none;
  border: none;
  -webkit-appearance: none;
  -moz-appearance: none;
  appearance: none;
}

textarea {
  resize: vertical;
}

legend {
  display: none;
}

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

img {
  vertical-align: bottom;
}

img.responsive {
  width: 100%;
}

img.svg {
  width: auto;
}

/**************************

  FONT

**************************/
/*カンプよりmemo
ベース Noto Sans JP Variable Font（100-900）
Noto Serif JP Variable Font（200-900）
読み込みはfunctions.phpでGoogle Fonts CDNから

//装飾英語
Roboto bold 700のみ 一応regular400も
*/
/* 
@font-face {
  font-family: "Noto Sans JP";
  font-display: swap;
  font-style: normal;
  font-weight: 400;
  src: local(""),
    url("../../../wp-content/themes/satoprofessionals/assets/fonts/noto-sans-jp-v41-japanese-regular.woff2")
      format("woff2");
}

@font-face {
  font-family: "Noto Sans JP";
  font-display: swap;
  font-style: normal;
  font-weight: 700;
  src: local(""),
    url("../../../wp-content/themes/satoprofessionals/assets/fonts/noto-sans-jp-v41-japanese-700.woff2")
      format("woff2");
}

@font-face {
  font-family: "Noto Sans JP";
  font-display: swap;
  font-style: normal;
  font-weight: 900;
  src: local(""),
    url("../../../wp-content/themes/satoprofessionals/assets/fonts/noto-sans-jp-v41-japanese-900.woff2")
      format("woff2");
}
*/
/*装飾英語*/
/* roboto-regular - latin */
@font-face {
  font-family: "Roboto";
  font-style: normal;
  font-weight: 400;
  src: local(""), url("../../../wp-content/themes/satoprofessionals/assets/fonts/roboto-v29-latin-regular.woff2") format("woff2");
  /* Chrome 26+, Opera 23+, Firefox 39+ */
}
/* roboto-700 - latin */
@font-face {
  font-family: "Roboto";
  font-style: normal;
  font-weight: 700;
  src: local(""), url("../../../wp-content/themes/satoprofessionals/assets/fonts/roboto-v29-latin-700.woff2") format("woff2");
  /* Chrome 26+, Opera 23+, Firefox 39+ */
}
/* raleway-variable - latin */
@font-face {
  font-family: "Raleway";
  font-style: normal;
  font-weight: 100 900;
  src: local(""), url("../../../wp-content/themes/satoprofessionals/assets/fonts/Raleway-VariableFont_wght.ttf") format("truetype-variations");
  /* Chrome 26+, Opera 23+, Firefox 39+ */
}
/* raleway-variable-italic - latin */
/* montserrat-variable - latin */
/* montserrat-variable-italic - latin */
body {
  font-family: "Noto Sans JP", "游ゴシック体", YuGothic, "游ゴシック", "Yu Gothic", "メイリオ", sans-serif;
}

.material-icons {
  font-family: "Material Icons";
  font-weight: normal;
  font-style: normal;
  font-size: 24px;
  line-height: 1;
  letter-spacing: normal;
  text-transform: none;
  display: inline-block;
  white-space: nowrap;
  word-wrap: normal;
  direction: ltr;
  -webkit-font-feature-settings: "liga";
  -webkit-font-smoothing: antialiased;
}

/*---------------------
変数
-----------------------*/
/**************************

  カラーパレット
  カラー案01に基づく設計

**************************/
/*-- mixinフォルダの中の_index.scss --*/
/*------------------------------------
SPメニューメディアクエリ用切り替え設定 MIXIN
---------------------------------*/
/*------------------------------------
SP特化サイト用メディアクエリ MIXIN
---------------------------------*/
/*------------------------------------
コンテナ関連
---------------------------------*/
/*---------------------
 ★ 文字関連一括指定
-----------------------*/
/*-------------------------------------
 ★セレクトのプロパティをサイズ指定して変更
---------------------------------------*/
/*---------------------
 ★ リンク文字色 一括指定
-----------------------*/
/*---------------------
 ★ リンク下線消去 一括指定
-----------------------*/
/*-------------------------------------
 ★ リンク下線消去 一括指定//フォーカスのみ下線
---------------------------------------*/
/*-------------------------------------
 ★ floatのあとは自動 clear: both;
 @include clearfix;
 float: left;
 のように使用する
---------------------------------------*/
/*-------------------------------------

   レイアウト汎用

---------------------------------------*/
/*-----------------------------------

 上部余白

-----------------------------------*/
/*-----------------------------------

 改行制御

-----------------------------------*/
/*-----------------------------------

 中央寄せと左寄せ制御

-----------------------------------*/
/*--------------------------------------------
//文字数を指定行数で丸めて…で省略・複数行対応mixin
----------------------------------------------*/
/*-----------------------------------

 文章段落

-----------------------------------*/
/*---------------------

//flex 汎用

-----------------------*/
/* ++++++++++++++++++++++++++++++++++++++++++

汎用

++++++++++++++++++++++++++++++++++++++++++*/
/* ++++++++++++++++++++++++++++++++++++++++++

汎用

++++++++++++++++++++++++++++++++++++++++++*/
/*---------------------
 ★ 太字強調
-----------------------*/
strong,
.b {
  font-weight: bold;
}

/*---------------------
 ★ リンク下線無効
-----------------------*/
a {
  color: #333333;
  text-decoration: none;
}
a:visited, a:hover, a:active, a:focus {
  color: #666666;
  text-decoration: none;
}
a:visited, a:hover, a:active, a:focus {
  text-decoration: none;
}

/*---------------------
 ★ リンク無効
-----------------------*/
a.link-none {
  pointer-events: none !important;
}

/* *********************************

  //YouTube動画対応

*************************************/
.youtube-block {
  position: relative;
  width: 100%;
  padding-top: 56.25%;
  /*アスペクト比 16:9の場合の縦幅*/
}
.youtube-block iframe {
  position: absolute;
  top: 0;
  right: 0;
  width: 100% !important;
  height: 100% !important;
}

/* *********************************

  //GoogleMap対応

*************************************/
.access-map {
  position: relative;
  width: auto;
  padding-top: 40%;
}
.access-map iframe {
  position: absolute;
  top: 0;
  right: 0;
  width: 100% !important;
  height: 100% !important;
}

/*-- componentフォルダの中の_index.scss --*/
/*------------------------------------

layout 上下マージンと上下パディング
//頻出するものだけ

---------------------------------*/
.c-pp-mt12080 {
  margin-top: 120px;
}
@media only screen and (max-width: 768px) {
  .c-pp-mt12080 {
    margin-top: 80px;
  }
}

.c-pp-mt8060 {
  margin-top: 80px;
}
@media only screen and (max-width: 768px) {
  .c-pp-mt8060 {
    margin-top: 60px;
  }
}

.c-pp-mt6040 {
  margin-top: 60px;
}
@media only screen and (max-width: 768px) {
  .c-pp-mt6040 {
    margin-top: 40px;
  }
}

.c-pp-mt4030 {
  margin-top: 40px;
}
@media only screen and (max-width: 768px) {
  .c-pp-mt4030 {
    margin-top: 30px;
  }
}

.c-pp-mt3020 {
  margin-top: 30px;
}
@media only screen and (max-width: 768px) {
  .c-pp-mt3020 {
    margin-top: 20px;
  }
}

.c-pp-mt2015 {
  margin-top: 20px;
}
@media only screen and (max-width: 768px) {
  .c-pp-mt2015 {
    margin-top: 15px;
  }
}

/*------------------------------------

ページの基本

---------------------------------*/
/**
 * FAQアコーディオン共通コンポーネント
 * 
 * 使用方法：
 * HTMLで以下のクラス構造を使用してください（ページ固有のクラス名でも動作します）：
 * - .p-xxx__faq (セクション)
 * - .p-xxx__faq-list (リストコンテナ)
 * - .p-xxx__faq-column (カラム)
 * - .p-xxx__faq-item (各FAQアイテム)
 * - .p-xxx__faq-question (質問ボタン)
 * - .p-xxx__faq-question-text (質問テキスト)
 * - .p-xxx__faq-icon (開閉アイコン)
 * - .p-xxx__faq-answer (回答)
 * 
 * 例：.p-tax-service__faq, .p-company__faq など
 */
[class*=__faq-list] {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 30px;
  overflow: hidden;
}
@media screen and (max-width: 768px) {
  [class*=__faq-list] {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
  }
}

[class*=__faq-column] {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 20px;
}
[class*=__faq-column]:first-child {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}

[class*=__faq-item] {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}
[class*=__faq-item]:first-child {
  border-top: none;
}

[class*=__faq-question] {
  width: 100%;
  padding: 24px 20px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  gap: 16px;
  background-color: #ffffff;
  border: none;
  cursor: pointer;
  text-align: left;
  -webkit-transition: background-color 0.3s ease;
  transition: background-color 0.3s ease;
}
@media screen and (max-width: 768px) {
  [class*=__faq-question] {
    padding: 20px 16px;
  }
}
[class*=__faq-question]:hover {
  background-color: #d8f5cb;
}

[class*=__faq-question-text] {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  [class*=__faq-question-text] {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  [class*=__faq-question-text] {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  [class*=__faq-question-text] {
    font-size: 16px;
  }
}
[class*=__faq-question-text] {
  background-color: transparent;
}

[class*=__faq-item].is-open [class*=__faq-question] {
  background-color: #d8f5cb;
}
[class*=__faq-item].is-open [class*=__faq-question]:hover {
  background-color: #d8f5cb;
}

[class*=__faq-icon] {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  color: #83bb38;
  font-size: 24px;
  -webkit-transition: -webkit-transform 0.3s ease;
  transition: -webkit-transform 0.3s ease;
  transition: transform 0.3s ease;
  transition: transform 0.3s ease, -webkit-transform 0.3s ease;
}
@media screen and (max-width: 768px) {
  [class*=__faq-icon] {
    font-size: 20px;
  }
}

[class*=__faq-item].is-open [class*=__faq-icon] {
  -webkit-transform: rotate(180deg);
          transform: rotate(180deg);
}

[class*=__faq-answer] {
  max-height: 0;
  overflow: hidden;
  -webkit-transition: max-height 0.3s ease, padding 0.3s ease;
  transition: max-height 0.3s ease, padding 0.3s ease;
  padding: 0 20px;
  background-color: #ffffff;
}
@media screen and (max-width: 768px) {
  [class*=__faq-answer] {
    padding: 0 16px;
  }
}
[class*=__faq-answer] p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  [class*=__faq-answer] p {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  [class*=__faq-answer] p {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  [class*=__faq-answer] p {
    font-size: 14px;
  }
}
[class*=__faq-answer] p {
  padding: 20px 0;
}
@media screen and (max-width: 768px) {
  [class*=__faq-answer] p {
    padding-bottom: 20px;
  }
}

[class*=__faq-item].is-open [class*=__faq-answer] {
  max-height: 1000px;
  padding-top: 0;
  padding-bottom: 20px;
}
@media screen and (max-width: 768px) {
  [class*=__faq-item].is-open [class*=__faq-answer] {
    padding-bottom: 20px;
  }
}

/**
 * CTA共通コンポーネント
 * 
 * 使用方法：
 * HTMLで以下のクラス構造を使用してください：
 * - .c-cta (セクション)
 * - .c-cta__inner (コンテナ)
 * - .c-cta__heading (見出し)
 * - .c-cta__content (コンテンツ)
 * - .c-cta__contact-wrapper (連絡先ラッパー)
 * - .c-cta__contact (連絡先グループ)
 * - .c-cta__tel (電話番号)
 * - .c-cta__tel-icon (電話アイコン)
 * - .c-cta__tel-number (電話番号テキスト)
 * - .c-cta__time (受付時間)
 * - .c-cta__time-text (受付時間テキスト)
 * - .c-cta__time-holiday (休日テキスト)
 * - .c-cta__mail (メール)
 * - .c-cta__mail-icon (メールアイコン)
 * - .c-cta__mail-link (メールリンク)
 * - .c-cta__divider (区切り線)
 * - .c-cta__text (メッセージテキスト)
 */
.c-cta {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .c-cta {
    margin-bottom: 0;
  }
}
.c-cta {
  padding-top: 120px;
}
@media only screen and (max-width: 768px) {
  .c-cta {
    padding-top: 80px;
  }
}
.c-cta {
  padding-bottom: 120px;
}
@media only screen and (max-width: 768px) {
  .c-cta {
    padding-bottom: 80px;
  }
}
.c-cta {
  background-color: #83bb38;
  position: relative;
  overflow: hidden;
}
.c-cta::before {
  content: "";
  position: absolute;
  top: 0;
  left: 0;
  width: 100%;
  height: 100%;
  background-image: url("img/cta-background.jpg");
  background-size: cover;
  background-position: center;
  background-repeat: no-repeat;
  opacity: 0.08;
  z-index: 0;
  pointer-events: none;
}

.c-cta__inner {
  max-width: 1000px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
  background-color: #ffffff;
  border-radius: 8px;
  padding: 60px 50px;
  position: relative;
  z-index: 1;
}
@media screen and (max-width: 1000px) {
  .c-cta__inner {
    padding: 40px 24px;
  }
}

.c-cta__heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .c-cta__heading {
    margin-bottom: 30px;
  }
}
.c-cta__heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .c-cta__heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .c-cta__heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .c-cta__heading {
    font-size: 26px;
  }
}
.c-cta__heading {
  text-align: center;
}
@media screen and (max-width: 1000px) {
  .c-cta__heading {
    margin-bottom: 30px;
  }
}

.c-cta__content {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 0.7fr 40px auto 40px 1fr;
  grid-template-columns: 0.7fr auto 1fr;
  gap: 40px;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
}
@media screen and (max-width: 1000px) {
  .c-cta__content {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 30px;
  }
}

.c-cta__contact-wrapper {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 20px;
}
@media screen and (max-width: 1000px) {
  .c-cta__contact-wrapper {
    -webkit-box-align: center;
        -ms-flex-align: center;
            align-items: center;
  }
}

.c-cta__contact {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 8px;
}
@media screen and (max-width: 1000px) {
  .c-cta__contact {
    -webkit-box-align: center;
        -ms-flex-align: center;
            align-items: center;
  }
}

.c-cta__tel {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 16px;
}
@media screen and (max-width: 1000px) {
  .c-cta__tel {
    -webkit-box-pack: center;
        -ms-flex-pack: center;
            justify-content: center;
  }
}

.c-cta__tel-icon {
  width: 60px;
  height: 60px;
  border-radius: 50%;
  background-color: #c94e40;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  -ms-flex-negative: 0;
      flex-shrink: 0;
}
@media screen and (max-width: 1000px) {
  .c-cta__tel-icon {
    width: 50px;
    height: 50px;
  }
}
.c-cta__tel-icon .material-icons {
  color: #ffffff;
  font-size: 32px;
}
@media screen and (max-width: 1000px) {
  .c-cta__tel-icon .material-icons {
    font-size: 28px;
  }
}

.c-cta__tel-number {
  font-family: "Roboto", sans-serif;
  font-style: normal;
  font-weight: 700;
  font-size: calc(36 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .c-cta__tel-number {
    font-size: 36px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .c-cta__tel-number {
    font-size: calc(2.2321428571vw + 18.8571428571px);
  }
}
@media (max-width: 319px) {
  .c-cta__tel-number {
    font-size: 26px;
  }
}
.c-cta__tel-number a {
  color: #c94e40;
  text-decoration: none;
  -webkit-transition: opacity 0.3s ease;
  transition: opacity 0.3s ease;
}
.c-cta__tel-number a:hover {
  opacity: 0.7;
}

.c-cta__time {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 8px;
  padding-left: 76px;
}
@media screen and (max-width: 1000px) {
  .c-cta__time {
    padding-left: 0;
    -webkit-box-pack: center;
        -ms-flex-pack: center;
            justify-content: center;
  }
}
.c-cta__time .material-icons {
  color: #83bb38;
  font-size: 20px;
  -ms-flex-negative: 0;
      flex-shrink: 0;
}

.c-cta__time-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .c-cta__time-text {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .c-cta__time-text {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .c-cta__time-text {
    font-size: 14px;
  }
}

.c-cta__time-holiday {
  color: rgba(51, 51, 51, 0.6);
}

.c-cta__mail {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 12px;
  margin-top: auto;
}
@media screen and (max-width: 1000px) {
  .c-cta__mail {
    -webkit-box-pack: start;
        -ms-flex-pack: start;
            justify-content: flex-start;
  }
}

.c-cta__mail-icon {
  width: 32px;
  height: 32px;
  border-radius: 50%;
  background-color: #83bb38;
  border: 1px solid #83bb38;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  -ms-flex-negative: 0;
      flex-shrink: 0;
}
@media screen and (max-width: 1000px) {
  .c-cta__mail-icon {
    width: 28px;
    height: 28px;
  }
}
.c-cta__mail-icon .material-icons {
  color: #ffffff;
  font-size: 20px;
}
@media screen and (max-width: 1000px) {
  .c-cta__mail-icon .material-icons {
    font-size: 18px;
  }
}

.c-cta__mail-link {
  font-family: "Roboto", sans-serif;
  font-style: normal;
  font-weight: 400;
  font-size: calc(13 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .c-cta__mail-link {
    font-size: 13px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .c-cta__mail-link {
    font-size: calc(0.2232142857vw + 11.2857142857px);
  }
}
@media (max-width: 319px) {
  .c-cta__mail-link {
    font-size: 12px;
  }
}
.c-cta__mail-link {
  text-decoration: none;
  color: #333333;
  -webkit-transition: opacity 0.3s ease;
  transition: opacity 0.3s ease;
}
.c-cta__mail-link:hover {
  opacity: 0.7;
}

.c-cta__divider {
  width: 1px;
  height: 100%;
  background-color: rgba(201, 78, 64, 0.2);
  min-height: 200px;
}
@media screen and (max-width: 1000px) {
  .c-cta__divider {
    width: 100%;
    height: 1px;
    min-height: 1px;
  }
}

.c-cta__text-wrapper {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 24px;
}
@media screen and (max-width: 1000px) {
  .c-cta__text-wrapper {
    gap: 20px;
  }
}

.c-cta__text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .c-cta__text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .c-cta__text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .c-cta__text p {
    font-size: 16px;
  }
}

/*--------------------------------

サービス一覧パーツ

--------------------------------*/
.p-tax-service__content {
  margin-bottom: 60px;
}
@media only screen and (max-width: 768px) {
  .p-tax-service__content {
    margin-bottom: 60px;
  }
}
.p-tax-service__content {
  position: relative;
  overflow: hidden;
}
.p-tax-service__content::before {
  content: "Service Contents";
  font-family: "Raleway", sans-serif;
  position: absolute;
  top: 0;
  left: 50%;
  -webkit-transform: translateX(-50%);
          transform: translateX(-50%);
  font-size: 120px;
  font-weight: 100;
  color: rgba(51, 51, 51, 0.08);
  line-height: 1;
  z-index: 0;
  pointer-events: none;
  white-space: nowrap;
}
@media screen and (max-width: 1000px) {
  .p-tax-service__content::before {
    font-size: 80px;
  }
}
@media screen and (max-width: 768px) {
  .p-tax-service__content::before {
    font-size: 60px;
  }
}

.p-tax-service__content-inner {
  position: relative;
  z-index: 1;
}

.p-tax-service__content-heading {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-tax-service__content-heading {
    margin-bottom: 40px;
  }
}
.p-tax-service__content-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-tax-service__content-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-tax-service__content-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-tax-service__content-heading {
    font-size: 26px;
  }
}
.p-tax-service__content-heading {
  position: relative;
  z-index: 1;
  text-align: center;
}
@media screen and (max-width: 768px) {
  .p-tax-service__content-heading {
    margin-bottom: 24px;
    text-align: left;
  }
}

.p-tax-service__list {
  list-style: none;
  padding: 0;
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 40px 30px;
}
@media screen and (max-width: 1000px) {
  .p-tax-service__list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 30px;
  }
}

.p-tax-service__item {
  background-color: #ffffff;
  padding: 30px;
  border-radius: 8px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
  -webkit-transition: -webkit-transform 0.3s ease, -webkit-box-shadow 0.3s ease;
  transition: -webkit-transform 0.3s ease, -webkit-box-shadow 0.3s ease;
  transition: transform 0.3s ease, box-shadow 0.3s ease;
  transition: transform 0.3s ease, box-shadow 0.3s ease, -webkit-transform 0.3s ease, -webkit-box-shadow 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-tax-service__item {
    padding: 24px 20px;
    border-radius: 0;
    -webkit-box-shadow: none;
            box-shadow: none;
    border-bottom: 1px solid rgba(201, 78, 64, 0.2);
  }
  .p-tax-service__item:first-child {
    border-top-left-radius: 8px;
    border-top-right-radius: 8px;
  }
  .p-tax-service__item:last-child {
    border-bottom-left-radius: 8px;
    border-bottom-right-radius: 8px;
    border-bottom: none;
  }
}
.p-tax-service__item:hover {
  -webkit-transform: translateY(-4px);
          transform: translateY(-4px);
  -webkit-box-shadow: 0 4px 16px rgba(0, 0, 0, 0.1);
          box-shadow: 0 4px 16px rgba(0, 0, 0, 0.1);
}
.p-tax-service__item-content {
  width: 100%;
}
.p-tax-service__item-title {
  margin-bottom: 16px;
}
@media only screen and (max-width: 768px) {
  .p-tax-service__item-title {
    margin-bottom: 12px;
  }
}
.p-tax-service__item-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #385a41;
  letter-spacing: 0.05em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .p-tax-service__item-title {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-tax-service__item-title {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-tax-service__item-title {
    font-size: 20px;
  }
}
.p-tax-service__item-title {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 12px;
}
.p-tax-service__item-title-sub {
  font-size: 0.75em;
  font-weight: 400;
}
.p-tax-service__item-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 36px;
  height: 36px;
  border-radius: 50%;
  background-color: #385a41;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
}
@media screen and (max-width: 768px) {
  .p-tax-service__item-icon {
    width: 32px;
    height: 32px;
  }
}
.p-tax-service__item-icon .material-icons {
  color: #ffffff;
  font-size: 20px;
}
@media screen and (max-width: 768px) {
  .p-tax-service__item-icon .material-icons {
    font-size: 18px;
  }
}
.p-tax-service__item-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-tax-service__item-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-tax-service__item-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-tax-service__item-text {
    font-size: 16px;
  }
}
.p-tax-service__item-text strong {
  font-weight: 700;
  color: #361f0f;
}
.p-tax-service__item-list {
  list-style: none;
  padding: 0;
  margin: 0;
  margin-top: 16px;
}
@media only screen and (max-width: 768px) {
  .p-tax-service__item-list {
    margin-top: 12px;
  }
}
.p-tax-service__item-list {
  margin-bottom: 16px;
}
@media only screen and (max-width: 768px) {
  .p-tax-service__item-list {
    margin-bottom: 12px;
  }
}
.p-tax-service__item-list {
  padding-left: 24px;
}
@media screen and (max-width: 768px) {
  .p-tax-service__item-list {
    padding-left: 20px;
  }
}
.p-tax-service__item-list li {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-tax-service__item-list li {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-tax-service__item-list li {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-tax-service__item-list li {
    font-size: 14px;
  }
}
.p-tax-service__item-list li {
  position: relative;
  padding-left: 8px;
  margin-bottom: 8px;
}
@media only screen and (max-width: 768px) {
  .p-tax-service__item-list li {
    margin-bottom: 6px;
  }
}
.p-tax-service__item-list li:last-child {
  margin-bottom: 0;
}
.p-tax-service__item-list li::before {
  content: "・";
  position: absolute;
  left: -24px;
  top: 0.5em;
  font-size: 16px;
  color: #c94e40;
  font-weight: 700;
  line-height: 1;
}
@media screen and (max-width: 768px) {
  .p-tax-service__item-list li::before {
    left: -20px;
    font-size: 14px;
  }
}
.p-tax-service__item-link {
  margin-top: 24px;
}
@media only screen and (max-width: 768px) {
  .p-tax-service__item-link {
    margin-top: 20px;
  }
}
.p-tax-service__item-link {
  text-align: right;
}
.p-tax-service__item-btn {
  font-style: normal;
  font-weight: 700;
  font-size: calc(16 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.03em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-tax-service__item-btn {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-tax-service__item-btn {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-tax-service__item-btn {
    font-size: 14px;
  }
}
.p-tax-service__item-btn {
  display: -webkit-inline-box;
  display: -ms-inline-flexbox;
  display: inline-flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 12px;
  padding: 0;
  border: none;
  background-color: transparent;
  color: #c94e40;
  text-decoration: none;
  -webkit-transition: all 0.3s ease;
  transition: all 0.3s ease;
}
.p-tax-service__item-btn:hover {
  color: rgb(166.8326530612, 59.3959183673, 47.1673469388);
  text-decoration: none;
}
.p-tax-service__item-btn:hover .material-icons {
  background-color: rgb(166.8326530612, 59.3959183673, 47.1673469388);
  -webkit-transform: translateX(4px);
          transform: translateX(4px);
}
.p-tax-service__item-btn:visited, .p-tax-service__item-btn:active, .p-tax-service__item-btn:focus {
  color: #c94e40;
  text-decoration: none;
}
.p-tax-service__item-btn:visited:hover, .p-tax-service__item-btn:active:hover, .p-tax-service__item-btn:focus:hover {
  color: rgb(166.8326530612, 59.3959183673, 47.1673469388);
}
.p-tax-service__item-btn .material-icons {
  font-size: 18px;
  color: #ffffff;
  background-color: #c94e40;
  width: 32px;
  height: 32px;
  border-radius: 50%;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  -ms-flex-negative: 0;
      flex-shrink: 0;
  -webkit-transition: all 0.3s ease;
  transition: all 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-tax-service__item-btn .material-icons {
    font-size: 16px;
    width: 28px;
    height: 28px;
  }
}

.p-home .p-tax-service__content {
  margin-top: 0;
  background-color: #e0f2e0;
  padding-top: 80px;
}
@media only screen and (max-width: 768px) {
  .p-home .p-tax-service__content {
    padding-top: 60px;
  }
}
.p-home .p-tax-service__content {
  padding-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-home .p-tax-service__content {
    padding-bottom: 60px;
  }
}
@media screen and (max-width: 768px) {
  .p-home .p-tax-service__content {
    padding-top: 60px;
    padding-bottom: 60px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-home .p-tax-service__content {
    padding-top: 40px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-home .p-tax-service__content {
    padding-bottom: 40px;
  }
}

/*--------------------------------

専任サービスボックス
（各ページで使いまわし可能なパーツ）

---------------------------------*/
.p-tax-service__message-highlight {
  position: relative;
  z-index: 1;
  background-color: #f5e6e6;
  border: 2px solid #e8c4c4;
  border-radius: 8px;
  padding: 32px 40px;
  margin-top: 40px;
}
@media only screen and (max-width: 768px) {
  .p-tax-service__message-highlight {
    margin-top: 30px;
  }
}
@media screen and (max-width: 768px) {
  .p-tax-service__message-highlight {
    padding: 24px 20px;
    border-radius: 6px;
  }
}
.p-tax-service__message-highlight p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-tax-service__message-highlight p {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-tax-service__message-highlight p {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-tax-service__message-highlight p {
    font-size: 14px;
  }
}
.p-tax-service__message-highlight p {
  margin-bottom: 16px;
}
@media only screen and (max-width: 768px) {
  .p-tax-service__message-highlight p {
    margin-bottom: 12px;
  }
}
.p-tax-service__message-highlight p:last-child {
  margin-bottom: 0;
}
.p-tax-service__message-highlight strong {
  font-style: normal;
  font-weight: 600;
  font-size: calc(18 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-tax-service__message-highlight strong {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-tax-service__message-highlight strong {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-tax-service__message-highlight strong {
    font-size: 16px;
  }
}

/*-- utilityフォルダの中の_index.scss --*/
/*------------------------------------

ユーティリティ いろいろ

---------------------------------*/
.u-display-none {
  display: none;
}

.u-txt-right {
  text-align: right;
}

.u-fc-red {
  color: red;
}

.u-fc-accent {
  color: #c97a40;
}

.fs-08 {
  font-size: 0.8em;
}

.u-fw-b {
  font-weight: bold;
}

.u-inline-block {
  display: inline-block;
}

.marker-y {
  background: -webkit-gradient(linear, left top, left bottom, color-stop(75%, transparent), color-stop(75%, #ffff7f));
  background: linear-gradient(transparent 75%, #ffff7f 75%);
}

/* *********************************

  //YouTube動画対応

*************************************/
.u-youtube-block {
  position: relative;
  width: 100%;
  padding-top: 56.25%;
  /*アスペクト比 16:9の場合の縦幅*/
}
.u-youtube-block iframe {
  position: absolute;
  top: 0;
  right: 0;
  width: 100% !important;
  height: 100% !important;
}

/* *********************************

  //GoogleMap対応

*************************************/
.u-access-map {
  position: relative;
  width: auto;
  padding-top: 37%;
}
.u-access-map iframe {
  position: absolute;
  top: 0;
  right: 0;
  width: 100% !important;
  height: 100% !important;
}

/* *********************************

  //段落での上部に余白を空けるもの

*************************************/
.u-list-block_wrap18 .u-list-block:not(:first-of-type) {
  margin-top: 18px;
}

.u-list-block_wrap24 .u-list-block:not(:first-of-type) {
  margin-top: 24px;
}

/* *********************************

  //汎用文字サイズ

*************************************/
.u-fs-36 {
  font-style: normal;
  font-weight: 700;
  font-size: calc(36 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 360px) {
  .u-fs-36 {
    font-size: 26px;
  }
}
@media (min-width: 768px) and (max-width: 359px) {
  .u-fs-36 {
    font-size: calc(2.4509803922vw + 17.1764705882px);
  }
}
@media (max-width: 767px) {
  .u-fs-36 {
    font-size: 36px;
  }
}

.u-fs-32 {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.01em;
  line-height: 1.6;
}
@media (min-width: 360px) {
  .u-fs-32 {
    font-size: 26px;
  }
}
@media (min-width: 768px) and (max-width: 359px) {
  .u-fs-32 {
    font-size: calc(1.4705882353vw + 20.7058823529px);
  }
}
@media (max-width: 767px) {
  .u-fs-32 {
    font-size: 32px;
  }
}

.u-fs-28 {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.08em;
  line-height: 1.7;
}
@media (min-width: 360px) {
  .u-fs-28 {
    font-size: 18px;
  }
}
@media (min-width: 768px) and (max-width: 359px) {
  .u-fs-28 {
    font-size: calc(2.4509803922vw + 9.1764705882px);
  }
}
@media (max-width: 767px) {
  .u-fs-28 {
    font-size: 28px;
  }
}

.u-fs-24 {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #c97a40;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 360px) {
  .u-fs-24 {
    font-size: 20px;
  }
}
@media (min-width: 480px) and (max-width: 359px) {
  .u-fs-24 {
    font-size: calc(3.3333333333vw + 8px);
  }
}
@media (max-width: 479px) {
  .u-fs-24 {
    font-size: 24px;
  }
}

.u-fs-17 {
  font-style: normal;
  font-weight: 700;
  font-size: calc(17 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.01em;
  line-height: 1.7;
}
@media (min-width: 360px) {
  .u-fs-17 {
    font-size: 14px;
  }
}
@media (min-width: 768px) and (max-width: 359px) {
  .u-fs-17 {
    font-size: calc(0.7352941176vw + 11.3529411765px);
  }
}
@media (max-width: 767px) {
  .u-fs-17 {
    font-size: 17px;
  }
}

.u-fs-16 {
  font-style: normal;
  font-weight: 700;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.02em;
  line-height: 1.7;
}
@media (min-width: 360px) {
  .u-fs-16 {
    font-size: 14px;
  }
}
@media (min-width: 480px) and (max-width: 359px) {
  .u-fs-16 {
    font-size: calc(1.6666666667vw + 8px);
  }
}
@media (max-width: 479px) {
  .u-fs-16 {
    font-size: 16px;
  }
}

.u-fs-14 {
  font-style: normal;
  font-weight: 700;
  font-size: calc(14 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.02em;
  line-height: 1.7;
}
@media (min-width: 360px) {
  .u-fs-14 {
    font-size: 12px;
  }
}
@media (min-width: 480px) and (max-width: 359px) {
  .u-fs-14 {
    font-size: calc(1.6666666667vw + 6px);
  }
}
@media (max-width: 479px) {
  .u-fs-14 {
    font-size: 14px;
  }
}

.u-fs-12 {
  font-style: normal;
  font-weight: 700;
  font-size: calc(12 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.02em;
  line-height: 1.7;
}
@media (min-width: 360px) {
  .u-fs-12 {
    font-size: 10px;
  }
}
@media (min-width: 768px) and (max-width: 359px) {
  .u-fs-12 {
    font-size: calc(0.4901960784vw + 8.2352941176px);
  }
}
@media (max-width: 767px) {
  .u-fs-12 {
    font-size: 12px;
  }
}

.u-fs-10 {
  font-style: normal;
  font-weight: 400;
  font-size: calc(10 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}

/*------------------------------------

layout 上下マージンと上下パディング
//頻出するものだけ

---------------------------------*/
.u-pp-mt12080 {
  margin-top: 120px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mt12080 {
    margin-top: 80px;
  }
}

.u-pp-mb12080 {
  margin-bottom: 120px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mb12080 {
    margin-bottom: 80px;
  }
}

.u-pp-mt8060 {
  margin-top: 80px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mt8060 {
    margin-top: 60px;
  }
}

.u-pp-mb8060 {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mb8060 {
    margin-bottom: 60px;
  }
}

.u-pp-mt6040 {
  margin-top: 60px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mt6040 {
    margin-top: 40px;
  }
}

.u-pp-mb6040 {
  margin-bottom: 60px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mb6040 {
    margin-bottom: 40px;
  }
}

.u-pp-mt4030 {
  margin-top: 40px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mt4030 {
    margin-top: 30px;
  }
}

.u-pp-mb4030 {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mb4030 {
    margin-bottom: 30px;
  }
}

.u-pp-mt3020 {
  margin-top: 30px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mt3020 {
    margin-top: 20px;
  }
}

.u-pp-mb3020 {
  margin-bottom: 30px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mb3020 {
    margin-bottom: 20px;
  }
}

.u-pp-mt2015 {
  margin-top: 20px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mt2015 {
    margin-top: 15px;
  }
}

.u-pp-mb2015 {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mb2015 {
    margin-bottom: 15px;
  }
}

.u-pp-mt24 {
  margin-top: 24px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mt24 {
    margin-top: 18px;
  }
}

.u-pp-mb24 {
  margin-bottom: 24px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mb24 {
    margin-bottom: 18px;
  }
}

.u-pp-mt18 {
  margin-top: 18px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mt18 {
    margin-top: 16px;
  }
}

.u-pp-mb18 {
  margin-bottom: 18px;
}
@media only screen and (max-width: 768px) {
  .u-pp-mb18 {
    margin-bottom: 16px;
  }
}

/*------------------------------------

ユーティリティ コンテンツの右余白確保

---------------------------------*/
.u-margin-left__base {
  margin-left: 11.6%;
}
@media screen and (max-width: 768px) {
  .u-margin-left__base {
    margin-left: 0;
  }
}

.u-margin-left__small {
  margin-left: 7.08%;
}
@media screen and (max-width: 768px) {
  .u-margin-left__small {
    margin-left: 0;
  }
}

/*-- layoutフォルダの中の_index.scss --*/
/* ++++++++++++++++++++++++++++++++++++++++++*/
/* ++++++++++++++++++++++++++++++++++++++++++*/
html {
  font-size: 16px;
}

body {
  font-size: 1rem;
  font-weight: 400;
  color: #333333;
  line-height: 1.75;
  background-color: #f6f2e9;
  overflow-x: hidden;
  min-height: 100vh;
  min-height: 100dvh;
}

main {
  margin: 0;
  min-height: 1200px;
}

/*---------------------
//コンテナ（）
-----------------------*/
.l-main-container {
  max-width: 1240px;
  width: auto;
  margin-inline: auto;
  padding: 0 25px;
  position: relative;
}

.l-unsize-container {
  width: 100%;
  margin-inline: auto;
  padding: 0 20px;
  position: relative;
}

/*--------------------------------

SITE LAYOUT STRUCTURE
サイト固有 大枠レイアウト

---------------------------------*/
/**************************

ヘッダー全体のレイアウト

**************************/
/**************************

SPメニュー 大枠レイアウト

**************************/
.l-sp-menu-toggle {
  display: none;
  position: fixed;
  top: 20px;
  right: 20px;
  width: 50px;
  height: 50px;
  background-color: #83bb38;
  border: none;
  border-radius: 4px;
  cursor: pointer;
  z-index: 1001;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
@media screen and (max-width: 1270px) {
  .l-sp-menu-toggle {
    display: -webkit-box;
    display: -ms-flexbox;
    display: flex;
  }
}
@media screen and (max-width: 768px) {
  .l-sp-menu-toggle {
    width: 42px;
    height: 42px;
    top: 15px;
    right: 15px;
  }
  .l-sp-menu-toggle .l-sp-menu-toggle__icon {
    font-size: 24px;
  }
}
.l-sp-menu-toggle:hover {
  background-color: #385a41;
}
.l-sp-menu-toggle.is-active {
  background-color: #385a41;
}
.l-sp-menu-toggle.is-active .l-sp-menu-toggle__icon:first-child {
  display: none;
}
.l-sp-menu-toggle.is-active .l-sp-menu-toggle__icon--close {
  display: block;
}
.l-sp-menu-toggle__icon {
  color: #ffffff;
  font-size: 28px;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
  display: block;
}
.l-sp-menu-toggle__icon--close {
  display: none;
}

.l-sp-menu-overlay {
  position: fixed;
  top: 0;
  left: 0;
  width: 100%;
  height: 100%;
  background-color: #f6f2e9;
  z-index: 1000;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  overflow-y: auto;
  -webkit-overflow-scrolling: touch;
  padding-top: 80px;
  padding-bottom: 40px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  opacity: 0;
  visibility: hidden;
  pointer-events: none;
  -webkit-transition: opacity 0.3s ease, visibility 0.3s ease;
  transition: opacity 0.3s ease, visibility 0.3s ease;
}
.l-sp-menu-overlay.is-active {
  opacity: 1;
  visibility: visible;
  pointer-events: auto;
}
.l-sp-menu-overlay__content {
  width: 100%;
  max-width: 400px;
  padding: 0 20px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  min-height: -webkit-min-content;
  min-height: -moz-min-content;
  min-height: min-content;
  -webkit-transform: translateX(20px);
          transform: translateX(20px);
  -webkit-transition: -webkit-transform 0.3s ease;
  transition: -webkit-transform 0.3s ease;
  transition: transform 0.3s ease;
  transition: transform 0.3s ease, -webkit-transform 0.3s ease;
}
.l-sp-menu-overlay.is-active .l-sp-menu-overlay__content {
  -webkit-transform: translateX(0);
          transform: translateX(0);
}
.l-sp-menu-overlay__contact {
  margin-bottom: 40px;
  padding-bottom: 30px;
  border-bottom: 1px solid rgba(0, 0, 0, 0.1);
}
.l-sp-menu-overlay__contact-box {
  padding: 20px;
  border: 2px solid #c94e40;
  border-radius: 8px;
  background-color: rgba(255, 255, 255, 0.5);
  margin-bottom: 20px;
}
.l-sp-menu-overlay__contact-tel {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 15px;
  margin-bottom: 15px;
}
.l-sp-menu-overlay__contact-tel-icon {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  width: 40px;
  height: 40px;
  border-radius: 50%;
  background-color: #c94e40;
  -ms-flex-negative: 0;
      flex-shrink: 0;
}
.l-sp-menu-overlay__contact-tel-icon .icon-phone {
  color: #ffffff;
  font-size: 24px;
}
.l-sp-menu-overlay__contact-tel-text {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .l-sp-menu-overlay__contact-tel-text {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .l-sp-menu-overlay__contact-tel-text {
    font-size: calc(0.8928571429vw + 21.1428571429px);
  }
}
@media (max-width: 319px) {
  .l-sp-menu-overlay__contact-tel-text {
    font-size: 24px;
  }
}
.l-sp-menu-overlay__contact-tel-text a {
  color: #c94e40;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
.l-sp-menu-overlay__contact-tel-text a:hover {
  color: rgb(166.8326530612, 59.3959183673, 47.1673469388);
}
.l-sp-menu-overlay__contact-time {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 8px;
}
.l-sp-menu-overlay__contact-time-icon {
  color: #83bb38;
  font-size: 20px;
}
.l-sp-menu-overlay__contact-time-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
.l-sp-menu-overlay__contact-language {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 0;
  border: 1px solid rgba(0, 0, 0, 0.1);
  border-radius: 4px;
  overflow: hidden;
}
.l-sp-menu-overlay__contact-language-btn {
  font-style: normal;
  font-weight: 500;
  font-size: calc(12 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
  padding: 8px 16px;
  background-color: transparent;
  border: none;
  cursor: pointer;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  width: 50%;
}
.l-sp-menu-overlay__contact-language-btn:hover {
  background-color: rgba(0, 0, 0, 0.05);
}
.l-sp-menu-overlay__contact-language-btn.is-active {
  background-color: #83bb38;
  color: #ffffff;
}
.l-sp-menu-overlay__list {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 20px;
}
.l-sp-menu-overlay__item a {
  font-style: normal;
  font-weight: 700;
  font-size: calc(20 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
  display: block;
  padding: 15px 20px;
  border-bottom: 1px solid rgba(0, 0, 0, 0.1);
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
.l-sp-menu-overlay__item a:hover {
  color: #83bb38;
  padding-left: 30px;
}
.l-sp-menu-overlay__item--has-submenu .l-sp-menu-overlay__parent {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  cursor: pointer;
}
.l-sp-menu-overlay__item--has-submenu .l-sp-menu-overlay__arrow {
  font-size: 24px;
  -webkit-transition: -webkit-transform 0.3s;
  transition: -webkit-transform 0.3s;
  transition: transform 0.3s;
  transition: transform 0.3s, -webkit-transform 0.3s;
}
.l-sp-menu-overlay__item--has-submenu.is-open .l-sp-menu-overlay__arrow {
  -webkit-transform: rotate(180deg);
          transform: rotate(180deg);
}
.l-sp-menu-overlay__item--has-submenu.is-open .l-sp-menu-overlay__submenu {
  max-height: 500px;
  opacity: 1;
  visibility: visible;
}
.l-sp-menu-overlay__parent {
  position: relative;
}
.l-sp-menu-overlay__arrow {
  color: #333333;
}
.l-sp-menu-overlay__submenu {
  max-height: 0;
  overflow: hidden;
  opacity: 0;
  visibility: hidden;
  -webkit-transition: max-height 0.3s ease, opacity 0.3s ease, visibility 0.3s ease;
  transition: max-height 0.3s ease, opacity 0.3s ease, visibility 0.3s ease;
  background-color: rgba(0, 0, 0, 0.03);
  margin-top: 0;
}
.l-sp-menu-overlay__submenu-item {
  list-style: none;
}
.l-sp-menu-overlay__submenu-item a {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  padding: 12px 20px 12px 40px;
  border-bottom: 1px solid rgba(0, 0, 0, 0.05);
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
.l-sp-menu-overlay__submenu-item a .material-icons {
  font-size: 18px;
  color: #333333;
  opacity: 0.5;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
  -ms-flex-negative: 0;
      flex-shrink: 0;
}
.l-sp-menu-overlay__submenu-item a:hover {
  color: #83bb38;
  padding-left: 45px;
  background-color: rgba(0, 0, 0, 0.02);
}
.l-sp-menu-overlay__submenu-item a:hover .material-icons {
  color: #83bb38;
  opacity: 1;
  -webkit-transform: translateX(3px);
          transform: translateX(3px);
}

/**************************

//メインコンテンツ大枠

**************************/
/**************************

//footerレイアウト

**************************/
/*--------------------------------

HEADER COMPONENTS

---------------------------------*/
/**************************

ヘッダー全体

**************************/
.l-header {
  position: fixed;
  top: 0;
  left: 0;
  right: 0;
  z-index: 1000;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
  background-color: #ffffff;
  width: 100%;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.1);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.1);
}

/**************************

ヘッダートップエリア

**************************/
.l-header-top {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  padding: 20px 40px;
  border-bottom: 1px solid rgba(201, 78, 64, 0.2);
}
@media screen and (max-width: 768px) {
  .l-header-top {
    padding: 15px 20px;
    -ms-flex-wrap: wrap;
        flex-wrap: wrap;
  }
}

.l-header-top__left {
  -webkit-box-flex: 0;
      -ms-flex: 0 0 auto;
          flex: 0 0 auto;
}

.l-header-top__right {
  -webkit-box-flex: 1;
      -ms-flex: 1 1 auto;
          flex: 1 1 auto;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: end;
      -ms-flex-pack: end;
          justify-content: flex-end;
  gap: 20px;
}
@media screen and (max-width: 1270px) {
  .l-header-top__right {
    display: none;
  }
}

.l-header-logo__img {
  height: 40px;
}
@media (min-width: 560px) {
  .l-header-logo__img {
    height: 40x;
  }
}
@media (min-width: 320px) and (max-width: 559px) {
  .l-header-logo__img {
    height: calc(6.6666666667vw + 2.6666666667px);
  }
}
@media (max-width: 319px) {
  .l-header-logo__img {
    height: 24px;
  }
}
.l-header-logo__img {
  width: auto;
}

.l-header-contact {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 30px;
}
@media screen and (max-width: 768px) {
  .l-header-contact {
    gap: 15px;
  }
}
.l-header-contact__tel {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 15px;
  -ms-flex-negative: 0;
      flex-shrink: 0;
}
.l-header-contact__tel .l-header-contact__text {
  font-family: "Roboto", sans-serif;
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
  min-width: 0;
  -ms-flex-negative: 0;
      flex-shrink: 0;
}
@media screen and (max-width: 768px) {
  .l-header-contact__tel .l-header-contact__text {
    font-style: normal;
    font-weight: 700;
    font-size: calc(22 / 16 * 1rem);
    color: #333333;
    letter-spacing: 0.05em;
    line-height: 1.7;
  }
}
.l-header-contact__time {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 8px;
}
.l-header-contact__icon {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  width: 40px;
  height: 40px;
  border-radius: 50%;
  background-color: #c94e40;
}
.l-header-contact .icon-phone {
  color: #ffffff;
  font-size: 24px;
}
.l-header-contact .icon-schedule {
  color: #83bb38;
  font-size: 20px;
}
.l-header-contact__text {
  font-family: "Roboto", sans-serif;
  font-style: normal;
  font-weight: 700;
  font-size: calc(20 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
  white-space: nowrap;
}
.l-header-contact__text a {
  color: #c94e40;
}
.l-header-contact__text a:hover {
  color: rgb(166.8326530612, 59.3959183673, 47.1673469388);
}
@media screen and (max-width: 768px) {
  .l-header-contact__text {
    font-style: normal;
    font-weight: 700;
    font-size: calc(16 / 16 * 1rem);
    color: #333333;
    letter-spacing: 0.05em;
    line-height: 1.7;
  }
}
.l-header-contact__holiday {
  font-style: normal;
  font-weight: 400;
  font-size: calc(14 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}

.l-header-email {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  width: 40px;
  height: 40px;
  border-radius: 50%;
  background-color: #83bb38;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
.l-header-email:hover {
  background-color: rgb(103.5061728395, 147.7530864198, 44.2469135802);
  -webkit-transform: scale(1.1);
          transform: scale(1.1);
}

.icon-mail {
  color: #ffffff;
  font-size: 24px;
}

.l-header-language {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 0;
  border: 1px solid rgba(133, 76, 35, 0.3);
  border-radius: 4px;
  overflow: hidden;
}
.l-header-language__btn {
  font-family: "Roboto", sans-serif;
  font-style: normal;
  font-weight: 500;
  font-size: calc(12 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
  padding: 8px 16px;
  background-color: #ffffff;
  border: none;
  cursor: pointer;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
.l-header-language__btn:hover {
  background-color: #f9f7f3;
}
.l-header-language__btn.is-active {
  background-color: #83bb38;
  color: #ffffff;
}
@media screen and (max-width: 768px) {
  .l-header-language__btn {
    padding: 6px 12px;
  }
}

/**************************

ヘッダーナビゲーション

**************************/
.l-header-nav {
  border-bottom: 1px solid rgba(201, 78, 64, 0.2);
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
@media screen and (max-width: 1270px) {
  .l-header-nav {
    display: none;
  }
}
.l-header-nav__list {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  gap: 40px;
  padding: 15px 40px;
}
@media screen and (max-width: 768px) {
  .l-header-nav__list {
    gap: 20px;
    padding: 10px 20px;
    overflow-x: auto;
    white-space: nowrap;
    -webkit-overflow-scrolling: touch;
  }
}
.l-header-nav__item {
  position: relative;
}
.l-header-nav__item::after {
  content: "|";
  position: absolute;
  right: -20px;
  top: 50%;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  color: rgba(133, 76, 35, 0.3);
}
@media screen and (max-width: 768px) {
  .l-header-nav__item::after {
    right: -10px;
  }
}
.l-header-nav__item:last-child::after {
  display: none;
}
.l-header-nav__item--has-submenu::after {
  display: block;
}
.l-header-nav__item--has-submenu:hover .l-header-nav__submenu {
  opacity: 1;
  visibility: visible;
  -webkit-transform: translateY(0);
          transform: translateY(0);
}
.l-header-nav__item a {
  font-style: normal;
  font-weight: 400;
  font-size: calc(17 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
  position: relative;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
  text-transform: uppercase;
}
.l-header-nav__item a::after {
  content: "";
  position: absolute;
  bottom: -4px;
  left: 0;
  width: 0;
  height: 2px;
  background-color: #83bb38;
  -webkit-transition: width 0.3s;
  transition: width 0.3s;
}
.l-header-nav__item a:hover {
  color: #83bb38;
}
.l-header-nav__item a:hover::after {
  width: 100%;
}
.l-header-nav__parent {
  cursor: pointer;
}
.l-header-nav__submenu {
  position: absolute;
  top: 100%;
  left: 0;
  -webkit-transform: translateY(-10px);
          transform: translateY(-10px);
  background-color: #ffffff;
  border-radius: 8px;
  -webkit-box-shadow: 0 4px 12px rgba(0, 0, 0, 0.15);
          box-shadow: 0 4px 12px rgba(0, 0, 0, 0.15);
  min-width: 220px;
  padding: 10px 0;
  margin-top: 10px;
  opacity: 0;
  visibility: hidden;
  -webkit-transition: all 0.3s ease;
  transition: all 0.3s ease;
  z-index: 100;
}
.l-header-nav__submenu-item {
  list-style: none;
  position: relative;
}
.l-header-nav__submenu-item a {
  font-style: normal;
  font-weight: 400;
  font-size: calc(13 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  padding: 10px 20px;
  text-transform: none;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
.l-header-nav__submenu-item a::after {
  display: none;
}
.l-header-nav__submenu-item a .material-icons {
  font-size: 18px;
  color: #333333;
  opacity: 0.5;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
.l-header-nav__submenu-item a:hover {
  background-color: #f9f7f3;
  color: #83bb38;
  padding-left: 25px;
}
.l-header-nav__submenu-item a:hover .material-icons {
  color: #83bb38;
  opacity: 1;
  -webkit-transform: translateX(3px);
          transform: translateX(3px);
}

/**************************

//

**************************/
/*--------------------------------

FOOTER LAYOUT

---------------------------------*/
/**************************

フッターコンテンツ

**************************/
.l-footer {
  background-color: #f9f7f3;
  padding: 60px 0 20px;
  margin-top: 0;
}
@media screen and (max-width: 768px) {
  .l-footer {
    padding: 40px 0 15px;
    margin-top: 0;
  }
}

.l-footer__inner {
  padding: 0 20px;
}

.l-footer-content {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  gap: 60px;
  padding-bottom: 40px;
  border-bottom: 1px solid rgba(201, 78, 64, 0.2);
}
@media screen and (max-width: 768px) {
  .l-footer-content {
    -webkit-box-orient: vertical;
    -webkit-box-direction: normal;
        -ms-flex-direction: column;
            flex-direction: column;
    gap: 30px;
    padding-bottom: 30px;
  }
}

.l-footer-content__left {
  -webkit-box-flex: 0;
      -ms-flex: 0 0 auto;
          flex: 0 0 auto;
}
@media screen and (max-width: 768px) {
  .l-footer-content__left {
    width: 100%;
  }
}

.l-footer-content__right {
  -webkit-box-flex: 0;
      -ms-flex: 0 0 auto;
          flex: 0 0 auto;
  max-width: 400px;
}
@media screen and (max-width: 768px) {
  .l-footer-content__right {
    width: 100%;
    max-width: 100%;
  }
}

.l-footer-logo {
  margin-bottom: 20px;
}
.l-footer-logo img {
  height: 50px;
  width: auto;
}
@media screen and (max-width: 768px) {
  .l-footer-logo img {
    height: 40px;
  }
}

.l-footer-info__address {
  font-style: normal;
  font-weight: 400;
  font-size: calc(14 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
  margin-bottom: 20px;
}
@media screen and (max-width: 768px) {
  .l-footer-info__address {
    font-style: normal;
    font-weight: 400;
    font-size: calc(13 / 16 * 1rem);
    color: #333333;
    letter-spacing: 0.03em;
    line-height: 1.8;
  }
}

.l-footer-privacy__link {
  font-style: normal;
  font-weight: 400;
  font-size: calc(12 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.5;
}
.l-footer-privacy__link:hover {
  text-decoration: underline;
}
@media screen and (max-width: 768px) {
  .l-footer-privacy__link {
    font-style: normal;
    font-weight: 400;
    font-size: calc(11 / 16 * 1rem);
    color: #333333;
    letter-spacing: 0.03em;
    line-height: 1.5;
  }
}

.l-footer-contact {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 12px;
}
.l-footer-contact__box {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
  gap: 15px;
  padding: 20px;
  border: 2px solid #c94e40;
  border-radius: 8px;
  background-color: #ffffff;
}
@media screen and (max-width: 768px) {
  .l-footer-contact__box {
    padding: 15px;
    gap: 10px;
  }
}
.l-footer-contact__icon {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  width: 50px;
  height: 50px;
  border-radius: 50%;
  background-color: #c94e40;
  -ms-flex-negative: 0;
      flex-shrink: 0;
}
@media screen and (max-width: 768px) {
  .l-footer-contact__icon {
    width: 40px;
    height: 40px;
  }
}
.l-footer-contact .icon-phone {
  color: #ffffff;
  font-size: 28px;
}
@media screen and (max-width: 768px) {
  .l-footer-contact .icon-phone {
    font-size: 24px;
  }
}
.l-footer-contact__inner {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 5px;
  -webkit-box-flex: 1;
      -ms-flex: 1 1 auto;
          flex: 1 1 auto;
}
.l-footer-contact__number a {
  font-family: "Roboto", sans-serif;
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.03em;
  line-height: 1.5;
}
.l-footer-contact__number a:hover {
  color: rgb(166.8326530612, 59.3959183673, 47.1673469388);
}
@media screen and (max-width: 768px) {
  .l-footer-contact__number a {
    font-style: normal;
    font-weight: 700;
    font-size: calc(24 / 16 * 1rem);
    color: #c94e40;
    letter-spacing: 0.03em;
    line-height: 1.5;
  }
}
.l-footer-contact__time {
  font-style: normal;
  font-weight: 400;
  font-size: calc(13 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.5;
}
@media screen and (max-width: 768px) {
  .l-footer-contact__time {
    font-style: normal;
    font-weight: 400;
    font-size: calc(12 / 16 * 1rem);
    color: #333333;
    letter-spacing: 0.03em;
    line-height: 1.5;
  }
}
.l-footer-contact__bottom {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 12px;
  margin-top: 8px;
}
.l-footer-contact__mail {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  width: 32px;
  height: 32px;
  border-radius: 50%;
  background-color: #83bb38;
  border: 1px solid #83bb38;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
.l-footer-contact__mail:hover {
  background-color: rgb(109.0049382716, 155.6024691358, 46.5975308642);
  border-color: rgb(109.0049382716, 155.6024691358, 46.5975308642);
}
@media screen and (max-width: 768px) {
  .l-footer-contact__mail {
    width: 28px;
    height: 28px;
  }
}
.l-footer-contact .icon-mail {
  color: #ffffff;
  font-size: 20px;
}
@media screen and (max-width: 768px) {
  .l-footer-contact .icon-mail {
    font-size: 18px;
  }
}
.l-footer-contact__link {
  font-style: normal;
  font-weight: 400;
  font-size: calc(13 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.5;
}
.l-footer-contact__link:hover {
  color: #83bb38;
  text-decoration: underline;
}
@media screen and (max-width: 768px) {
  .l-footer-contact__link {
    font-style: normal;
    font-weight: 400;
    font-size: calc(12 / 16 * 1rem);
    color: #333333;
    letter-spacing: 0.03em;
    line-height: 1.5;
  }
}

/**************************

フッターコピーライト

**************************/
.l-footer-copyright {
  text-align: center;
  padding-top: 20px;
}
.l-footer-copyright__text {
  font-family: "Roboto", sans-serif;
  font-style: normal;
  font-weight: 400;
  font-size: calc(12 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.5;
}
@media screen and (max-width: 768px) {
  .l-footer-copyright__text {
    font-style: normal;
    font-weight: 400;
    font-size: calc(11 / 16 * 1rem);
    color: #333333;
    letter-spacing: 0.03em;
    line-height: 1.5;
  }
}
@media screen and (max-width: 768px) {
  .l-footer-copyright {
    padding-top: 15px;
  }
}

/**
 * 注意: 
 */
/*-- pageフォルダの中の_index.scss --*/
/*--------------------------------

HOME

--------------------------------*/
.p-home {
  /**************************

  //ヒーローエリア

  **************************/
}
.p-home__hero {
  width: 100%;
  overflow: hidden;
  position: relative;
  background-image: url("home/bg.jpg");
  background-size: cover;
  background-position: center;
  background-repeat: no-repeat;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: end;
      -ms-flex-align: end;
          align-items: flex-end;
  max-height: 593px;
}
.p-home__hero-inner {
  width: 100%;
  max-width: 1200px;
  margin: 0 auto;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: end;
      -ms-flex-align: end;
          align-items: flex-end;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  height: 100%;
}
.p-home__hero-swiper {
  width: 100%;
  max-width: 1200px;
  height: 100%;
}
.p-home__hero-swiper .swiper-wrapper {
  -webkit-box-align: end;
      -ms-flex-align: end;
          align-items: flex-end;
}
.p-home__hero-swiper .swiper-slide {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: end;
      -ms-flex-align: end;
          align-items: flex-end;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
}
.p-home__hero-image {
  width: 100%;
  max-width: 1200px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: end;
      -ms-flex-align: end;
          align-items: flex-end;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
}
.p-home__hero-image img {
  width: 100%;
  height: auto;
  max-width: 1200px;
  max-height: 593px;
  -o-object-fit: contain;
     object-fit: contain;
  display: block;
}
.p-home {
  /**************************

  //イントロダクションセクション

  **************************/
}
.p-home__intro {
  padding-top: 80px;
}
@media only screen and (max-width: 768px) {
  .p-home__intro {
    padding-top: 60px;
  }
}
.p-home__intro {
  padding-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-home__intro {
    padding-bottom: 0;
  }
}
.p-home__intro {
  background-color: #f6f2e9;
  padding-bottom: 80px;
}
@media screen and (max-width: 768px) {
  .p-home__intro {
    padding-top: 60px;
    padding-bottom: 60px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-home__intro {
    padding-top: 40px;
  }
}
.p-home__intro-inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-home__intro-content {
  text-align: center;
}
@media screen and (max-width: 680px) {
  .p-home__intro-content {
    text-align: left;
  }
}
@media screen and (max-width: 768px) {
  .p-home__intro-content br {
    display: none;
  }
}
.p-home__intro-content {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-home__intro-content {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-home__intro-content {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-home__intro-content {
    font-size: 16px;
  }
}
.p-home__intro-content {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-home__intro-content {
    margin-bottom: 16px;
  }
}
.p-home__intro-description {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-home__intro-description {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-home__intro-description {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-home__intro-description {
    font-size: 16px;
  }
}
.p-home__intro-description {
  margin-bottom: 30px;
}
@media only screen and (max-width: 768px) {
  .p-home__intro-description {
    margin-bottom: 24px;
  }
}
.p-home__intro-description {
  color: #361f0f;
}
.p-home__intro-member {
  font-style: normal;
  font-weight: 600;
  font-size: calc(20 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-home__intro-member {
    font-size: 20px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-home__intro-member {
    font-size: calc(0.4464285714vw + 16.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-home__intro-member {
    font-size: 18px;
  }
}
.p-home__intro-member {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-home__intro-member {
    margin-bottom: 16px;
  }
}
.p-home__intro-member {
  color: #c94e40;
}
.p-home__intro-image {
  margin-bottom: 30px;
}
@media only screen and (max-width: 768px) {
  .p-home__intro-image {
    margin-bottom: 24px;
  }
}
.p-home__intro-image {
  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;
}
.p-home__intro-image img {
  width: auto;
  height: auto;
  max-width: 100%;
  max-height: 200px;
}
@media screen and (max-width: 768px) {
  .p-home__intro-image img {
    max-height: 150px;
  }
}
.p-home__intro-link {
  margin-top: 30px;
}
@media only screen and (max-width: 768px) {
  .p-home__intro-link {
    margin-top: 24px;
  }
}
.p-home__intro-link {
  text-align: center;
}
.p-home__intro-link-btn {
  font-style: normal;
  font-weight: 700;
  font-size: calc(16 / 16 * 1rem);
  color: #ffffff;
  letter-spacing: 0.03em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-home__intro-link-btn {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-home__intro-link-btn {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-home__intro-link-btn {
    font-size: 14px;
  }
}
.p-home__intro-link-btn {
  display: -webkit-inline-box;
  display: -ms-inline-flexbox;
  display: inline-flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 12px;
  padding: 12px 24px;
  border: none;
  border-radius: 8px;
  background-color: #c94e40;
  color: #ffffff;
  text-decoration: none;
  -webkit-transition: all 0.3s ease;
  transition: all 0.3s ease;
}
.p-home__intro-link-btn:hover {
  background-color: rgb(166.8326530612, 59.3959183673, 47.1673469388);
  -webkit-box-shadow: 0 4px 12px rgba(201, 78, 64, 0.4);
          box-shadow: 0 4px 12px rgba(201, 78, 64, 0.4);
  text-decoration: none;
}
.p-home__intro-link-btn:hover .material-icons {
  -webkit-transform: translateX(4px);
          transform: translateX(4px);
}
.p-home__intro-link-btn:visited, .p-home__intro-link-btn:active, .p-home__intro-link-btn:focus {
  color: #ffffff;
  background-color: #c94e40;
  text-decoration: none;
}
.p-home__intro-link-btn:visited:hover, .p-home__intro-link-btn:active:hover, .p-home__intro-link-btn:focus:hover {
  background-color: rgb(166.8326530612, 59.3959183673, 47.1673469388);
  -webkit-box-shadow: 0 4px 12px rgba(201, 78, 64, 0.4);
          box-shadow: 0 4px 12px rgba(201, 78, 64, 0.4);
}
.p-home__intro-link-btn .material-icons {
  font-size: 18px;
  color: #ffffff;
  background-color: rgba(255, 255, 255, 0.2);
  width: 32px;
  height: 32px;
  border-radius: 50%;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  -ms-flex-negative: 0;
      flex-shrink: 0;
  -webkit-transition: all 0.3s ease;
  transition: all 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-home__intro-link-btn .material-icons {
    font-size: 16px;
    width: 28px;
    height: 28px;
  }
}
.p-home__wave-divider {
  width: 100%;
  height: 120px;
  margin: 0;
  padding: 0;
  background-color: #f6f2e9;
  position: relative;
  overflow: hidden;
  margin-top: -1px;
}
@media screen and (max-width: 768px) {
  .p-home__wave-divider {
    height: 80px;
  }
}
.p-home__wave-divider-svg {
  width: 100%;
  height: 100%;
  display: block;
  position: absolute;
  bottom: 0;
  left: 0;
}
.p-home {
  /**************************

  //対応業務セクション

  **************************/
}
.p-home__services {
  padding-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-home__services {
    padding-bottom: 60px;
  }
}
.p-home__services {
  background-color: #f6f2e9;
}
.p-home__services-inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-home__services-header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-home__services-header {
    margin-bottom: 60px;
  }
}
.p-home__services-title {
  margin-bottom: 16px;
}
@media only screen and (max-width: 768px) {
  .p-home__services-title {
    margin-bottom: 12px;
  }
}
.p-home__services-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(48 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-home__services-title {
    font-size: 48px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-home__services-title {
    font-size: calc(3.5714285714vw + 20.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-home__services-title {
    font-size: 32px;
  }
}
@media screen and (max-width: 768px) {
  .p-home__services-title {
    margin-bottom: 12px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-home__services-title {
    margin-bottom: 10px;
  }
}
.p-home__services-subtitle {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-home__services-subtitle {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-home__services-subtitle {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-home__services-subtitle {
    font-size: 16px;
  }
}
.p-home__services-subtitle {
  color: #333333;
}
.p-home__services-grid {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr 30px 1fr;
  grid-template-columns: repeat(3, 1fr);
  gap: 30px;
}
@media screen and (max-width: 1000px) {
  .p-home__services-grid {
    -ms-grid-columns: 1fr 24px 1fr;
    grid-template-columns: repeat(2, 1fr);
    gap: 24px;
  }
}
@media screen and (max-width: 768px) {
  .p-home__services-grid {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 20px;
  }
}
.p-home__service-card {
  background-color: #f5f5f5;
  border-radius: 12px;
  padding: 32px 28px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  -webkit-transition: -webkit-box-shadow 0.3s ease;
  transition: -webkit-box-shadow 0.3s ease;
  transition: box-shadow 0.3s ease;
  transition: box-shadow 0.3s ease, -webkit-box-shadow 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-home__service-card {
    padding: 28px 24px;
    border-radius: 8px;
  }
}
.p-home__service-card:hover {
  -webkit-box-shadow: 0 4px 16px rgba(0, 0, 0, 0.1);
          box-shadow: 0 4px 16px rgba(0, 0, 0, 0.1);
}
.p-home__service-header {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 12px;
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-home__service-header {
    margin-bottom: 16px;
  }
}
@media screen and (max-width: 768px) {
  .p-home__service-header {
    gap: 10px;
    margin-bottom: 16px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-home__service-header {
    margin-bottom: 14px;
  }
}
.p-home__service-icon {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: start;
      -ms-flex-pack: start;
          justify-content: flex-start;
  -ms-flex-negative: 0;
      flex-shrink: 0;
}
.p-home__service-icon .material-icons {
  font-size: 48px;
  color: #385a41;
}
@media screen and (max-width: 768px) {
  .p-home__service-icon .material-icons {
    font-size: 40px;
  }
}
.p-home__service-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(20 / 16 * 1rem);
  color: #385a41;
  letter-spacing: 0.03em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-home__service-title {
    font-size: 20px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-home__service-title {
    font-size: calc(0.4464285714vw + 16.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-home__service-title {
    font-size: 18px;
  }
}
.p-home__service-title {
  color: #385a41;
  margin: 0;
}
.p-home__service-list {
  list-style: none;
  padding: 0;
  margin: 0;
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
.p-home__service-item {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-home__service-item {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-home__service-item {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-home__service-item {
    font-size: 14px;
  }
}
.p-home__service-item {
  margin-bottom: 12px;
}
@media only screen and (max-width: 768px) {
  .p-home__service-item {
    margin-bottom: 10px;
  }
}
.p-home__service-item {
  padding-left: 20px;
  position: relative;
  color: #333333;
}
.p-home__service-item:last-child {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-home__service-item:last-child {
    margin-bottom: 0;
  }
}
.p-home__service-item::before {
  content: "・";
  position: absolute;
  left: 0;
  color: #c94e40;
  font-weight: 700;
}
.p-home__service-note {
  display: block;
  font-style: normal;
  font-weight: 400;
  font-size: calc(14 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.02em;
  line-height: 1.6;
  margin-top: 8px;
}
@media only screen and (max-width: 768px) {
  .p-home__service-note {
    margin-top: 6px;
  }
}
.p-home__service-note {
  padding: 8px 12px;
  background-color: #f9f7f3;
  border: 1px solid rgba(201, 78, 64, 0.2);
  border-radius: 4px;
  color: rgba(51, 51, 51, 0.8);
}
@media screen and (max-width: 768px) {
  .p-home__service-note {
    padding: 6px 10px;
    border-radius: 3px;
  }
}

/**************************

ページトップボタン

**************************/
.p-page-top {
  position: fixed;
  bottom: 40px;
  right: 40px;
  z-index: 999;
  opacity: 0;
  visibility: hidden;
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
.p-page-top.is-visible {
  opacity: 1;
  visibility: visible;
}
@media screen and (max-width: 768px) {
  .p-page-top {
    bottom: 20px;
    right: 20px;
  }
}
.p-page-top__btn {
  width: 60px;
  height: 60px;
  background-color: #83bb38;
  border-radius: 50%;
  border: none;
  cursor: pointer;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  -webkit-box-shadow: 0 4px 12px rgba(0, 0, 0, 0.15);
          box-shadow: 0 4px 12px rgba(0, 0, 0, 0.15);
  -webkit-transition: all 0.3s;
  transition: all 0.3s;
}
.p-page-top__btn:hover {
  background-color: #385a41;
  -webkit-transform: translateY(-5px);
          transform: translateY(-5px);
  -webkit-box-shadow: 0 6px 16px rgba(0, 0, 0, 0.2);
          box-shadow: 0 6px 16px rgba(0, 0, 0, 0.2);
}
@media screen and (max-width: 768px) {
  .p-page-top__btn {
    width: 50px;
    height: 50px;
  }
}

.icon-arrow-up {
  color: #ffffff;
  font-size: 32px;
}
@media screen and (max-width: 768px) {
  .icon-arrow-up {
    font-size: 28px;
  }
}

/*--------------------------------

事務所案内ページ

--------------------------------*/
.p-company {
  padding-top: 120px;
}
@media only screen and (max-width: 768px) {
  .p-company {
    padding-top: 80px;
  }
}
.p-company {
  background-color: #f6f2e9;
}
.p-company__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-company__header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-company__header {
    margin-bottom: 60px;
  }
}
.p-company__header {
  position: relative;
}
.p-company__title {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-company__title {
    margin-bottom: 16px;
  }
}
.p-company__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(56 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-company__title {
    font-size: 56px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-company__title {
    font-size: calc(4.0178571429vw + 25.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-company__title {
    font-size: 38px;
  }
}
.p-company__title {
  position: relative;
  display: inline-block;
  z-index: 1;
}
.p-company__title-en {
  font-family: "Montserrat", sans-serif;
  position: absolute;
  top: 0;
  left: 50%;
  -webkit-transform: translateX(-50%);
          transform: translateX(-50%);
  font-weight: 100;
  font-size: 120px;
  color: rgba(51, 51, 51, 0.08);
  line-height: 1;
  z-index: 0;
  pointer-events: none;
  white-space: nowrap;
}
@media screen and (max-width: 1000px) {
  .p-company__title-en {
    font-size: 80px;
  }
}
@media screen and (max-width: 768px) {
  .p-company__title-en {
    font-size: 60px;
  }
}
.p-company__heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.6;
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-company__heading {
    margin-bottom: 30px;
  }
}
.p-company__heading {
  position: relative;
  padding-bottom: 20px;
  border-bottom: 2px solid rgba(133, 76, 35, 0.3);
}
@media screen and (max-width: 768px) {
  .p-company__heading {
    padding-bottom: 16px;
    margin-bottom: 30px;
  }
}
@media screen and (max-width: 768px) and (min-width: 768px) {
  .p-company__heading {
    font-size: 28px;
  }
}
@media screen and (max-width: 768px) and (min-width: 320px) and (max-width: 767px) {
  .p-company__heading {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media screen and (max-width: 768px) and (max-width: 319px) {
  .p-company__heading {
    font-size: 22px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-company__heading {
    margin-bottom: 24px;
  }
}
.p-company__heading::after {
  content: "";
  position: absolute;
  bottom: -2px;
  left: 0;
  width: 80px;
  height: 2px;
  background-color: #c94e40;
}
.p-company__info {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-company__info {
    margin-bottom: 60px;
  }
}
.p-company__table-wrapper {
  overflow-x: auto;
  background-color: #ffffff;
  border-radius: 8px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
}
@media screen and (max-width: 768px) {
  .p-company__table-wrapper {
    border-radius: 4px;
  }
}
.p-company__table {
  width: 100%;
  border-collapse: collapse;
}
@media screen and (max-width: 768px) {
  .p-company__table {
    min-width: 600px;
  }
}
.p-company__table-row {
  border-bottom: 1px solid rgba(201, 78, 64, 0.2);
}
.p-company__table-row:last-child {
  border-bottom: none;
}
.p-company__table-header {
  font-style: normal;
  font-weight: 700;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.6;
  background-color: #f9f7f3;
  padding: 20px 24px;
  text-align: left;
  vertical-align: top;
  width: 180px;
}
@media screen and (max-width: 768px) {
  .p-company__table-header {
    padding: 16px 20px;
    width: 140px;
  }
}
@media screen and (max-width: 768px) and (min-width: 768px) {
  .p-company__table-header {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) and (min-width: 320px) and (max-width: 767px) {
  .p-company__table-header {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media screen and (max-width: 768px) and (max-width: 319px) {
  .p-company__table-header {
    font-size: 14px;
  }
}
.p-company__table-data {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
  padding: 20px 24px;
  vertical-align: top;
}
@media screen and (max-width: 768px) {
  .p-company__table-data {
    padding: 16px 20px;
  }
}
@media screen and (max-width: 768px) and (min-width: 768px) {
  .p-company__table-data {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) and (min-width: 320px) and (max-width: 767px) {
  .p-company__table-data {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media screen and (max-width: 768px) and (max-width: 319px) {
  .p-company__table-data {
    font-size: 14px;
  }
}
.p-company__table-data a {
  color: #c94e40;
  text-decoration: none;
}
.p-company__table-data a:visited, .p-company__table-data a:hover, .p-company__table-data a:active, .p-company__table-data a:focus {
  color: rgb(223.4816326531, 151.6897959184, 143.5183673469);
  text-decoration: none;
}
.p-company__table-data a:hover {
  color: #361f0f;
  text-decoration: underline;
}
.p-company__access {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-company__access {
    margin-bottom: 0;
  }
}
.p-company__access-content {
  background-color: #ffffff;
  padding: 40px;
  border-radius: 8px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-company__access-content {
    margin-bottom: 60px;
  }
}
@media screen and (max-width: 768px) {
  .p-company__access-content {
    padding: 30px 20px;
    border-radius: 4px;
  }
}
.p-company__access-info {
  margin-top: 30px;
}
@media only screen and (max-width: 768px) {
  .p-company__access-info {
    margin-top: 24px;
  }
}
.p-company__access-info {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-company__access-info {
    margin-bottom: 0;
  }
}
.p-company__access-heading {
  font-style: normal;
  font-weight: 400;
  font-size: calc(14 / 16 * 1rem);
  color: rgba(51, 51, 51, 0.7);
  letter-spacing: 0.03em;
  line-height: 1.6;
  margin-bottom: 16px;
}
@media only screen and (max-width: 768px) {
  .p-company__access-heading {
    margin-bottom: 12px;
  }
}
@media screen and (max-width: 768px) and (min-width: 768px) {
  .p-company__access-heading {
    font-size: 14px;
  }
}
@media screen and (max-width: 768px) and (min-width: 320px) and (max-width: 767px) {
  .p-company__access-heading {
    font-size: calc(0.2232142857vw + 12.2857142857px);
  }
}
@media screen and (max-width: 768px) and (max-width: 319px) {
  .p-company__access-heading {
    font-size: 13px;
  }
}
.p-company__access-list {
  list-style: none;
  padding: 0;
  margin: 0;
}
.p-company__access-item {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: baseline;
      -ms-flex-align: baseline;
          align-items: baseline;
  margin-bottom: 12px;
}
@media only screen and (max-width: 768px) {
  .p-company__access-item {
    margin-bottom: 10px;
  }
}
.p-company__access-item:last-child {
  margin-bottom: 0;
}
.p-company__access-station {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.6;
  min-width: 200px;
  margin-right: 16px;
}
@media screen and (max-width: 768px) {
  .p-company__access-station {
    min-width: 160px;
    margin-right: 12px;
  }
}
@media screen and (max-width: 768px) and (min-width: 768px) {
  .p-company__access-station {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) and (min-width: 320px) and (max-width: 767px) {
  .p-company__access-station {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media screen and (max-width: 768px) and (max-width: 319px) {
  .p-company__access-station {
    font-size: 14px;
  }
}
.p-company__access-walk {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.6;
}
@media screen and (max-width: 768px) and (min-width: 768px) {
  .p-company__access-walk {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) and (min-width: 320px) and (max-width: 767px) {
  .p-company__access-walk {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media screen and (max-width: 768px) and (max-width: 319px) {
  .p-company__access-walk {
    font-size: 14px;
  }
}
.p-company__map {
  width: 100%;
  height: 450px;
  background-color: #f9f7f3;
  border-radius: 4px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
}
@media screen and (max-width: 768px) {
  .p-company__map {
    height: 300px;
  }
}
.p-company__map iframe {
  width: 100%;
  height: 100%;
  border: none;
  border-radius: 4px;
}

/*--------------------------------

お問い合わせページ

--------------------------------*/
.p-contact {
  padding-top: 120px;
}
@media only screen and (max-width: 768px) {
  .p-contact {
    padding-top: 80px;
  }
}
.p-contact {
  background-color: #f6f2e9;
}
.p-contact__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-contact__header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-contact__header {
    margin-bottom: 60px;
  }
}
.p-contact__header {
  position: relative;
}
.p-contact__title {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-contact__title {
    margin-bottom: 16px;
  }
}
.p-contact__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(56 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-contact__title {
    font-size: 56px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-contact__title {
    font-size: calc(4.0178571429vw + 25.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-contact__title {
    font-size: 38px;
  }
}
.p-contact__title {
  position: relative;
  display: inline-block;
  z-index: 1;
}
.p-contact__title-en {
  font-family: "Montserrat", sans-serif;
  position: absolute;
  top: 0;
  left: 50%;
  -webkit-transform: translateX(-50%);
          transform: translateX(-50%);
  font-weight: 100;
  font-size: 120px;
  color: rgba(51, 51, 51, 0.08);
  line-height: 1;
  z-index: 0;
  pointer-events: none;
  white-space: nowrap;
}
@media screen and (max-width: 1000px) {
  .p-contact__title-en {
    font-size: 80px;
  }
}
@media screen and (max-width: 768px) {
  .p-contact__title-en {
    font-size: 60px;
    margin-top: 20px;
  }
}
.p-contact__content {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-contact__content {
    margin-bottom: 0;
  }
}
.p-contact__form-wrapper {
  max-width: 1000px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
  background-color: #ffffff;
  border-radius: 8px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
  padding: 60px 50px;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-contact__form-wrapper {
    margin-bottom: 60px;
  }
}
@media screen and (max-width: 768px) {
  .p-contact__form-wrapper {
    padding: 40px 24px;
    border-radius: 4px;
  }
}
.p-contact__form-wrapper .wpcf7-form {
  max-width: 800px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-contact__intro {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-contact__intro {
    margin-bottom: 32px;
  }
}
.p-contact__intro {
  padding-bottom: 32px;
  border-bottom: 2px solid rgba(201, 78, 64, 0.2);
}
@media screen and (max-width: 768px) {
  .p-contact__intro {
    margin-bottom: 32px;
    padding-bottom: 24px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-contact__intro {
    margin-bottom: 24px;
  }
}
.p-contact__intro-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-contact__intro-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-contact__intro-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-contact__intro-text {
    font-size: 16px;
  }
}
.p-contact__intro-text {
  color: #333333;
}
@media screen and (max-width: 650px) {
  .p-contact__intro-text br {
    display: none;
  }
}
.p-contact__form {
  max-width: 800px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-contact__form-row {
  margin-bottom: 32px;
}
@media only screen and (max-width: 768px) {
  .p-contact__form-row {
    margin-bottom: 24px;
  }
}
.p-contact__form-row:last-child {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-contact__form-row:last-child {
    margin-bottom: 0;
  }
}
.p-contact__form-row--checkbox {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-contact__form-row--checkbox {
    margin-bottom: 32px;
  }
}
.p-contact__form-group {
  margin-bottom: 32px;
}
@media only screen and (max-width: 768px) {
  .p-contact__form-group {
    margin-bottom: 24px;
  }
}
.p-contact__form-group {
  padding: 24px;
  background-color: #f9f7f3;
  border-radius: 8px;
}
@media screen and (max-width: 768px) {
  .p-contact__form-group {
    padding: 20px 16px;
    border-radius: 4px;
  }
}
.p-contact__form-group > .p-contact__label {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-contact__form-group > .p-contact__label {
    margin-bottom: 16px;
  }
}
.p-contact__label {
  font-style: normal;
  font-weight: 700;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-contact__label {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-contact__label {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-contact__label {
    font-size: 16px;
  }
}
.p-contact__label {
  margin-bottom: 10px;
}
@media only screen and (max-width: 768px) {
  .p-contact__label {
    margin-bottom: 8px;
  }
}
.p-contact__label {
  display: block;
  color: #333333;
  font-weight: 700;
}
.p-contact__sub-label {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-contact__sub-label {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-contact__sub-label {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-contact__sub-label {
    font-size: 14px;
  }
}
.p-contact__sub-label {
  margin-bottom: 8px;
}
@media only screen and (max-width: 768px) {
  .p-contact__sub-label {
    margin-bottom: 6px;
  }
}
.p-contact__sub-label {
  display: block;
  color: #333333;
}
.p-contact__required {
  display: inline-block;
  color: #ffffff;
  background-color: #c94e40;
  padding: 2px 8px;
  margin-left: 8px;
  font-weight: 700;
  font-size: 0.85em;
  border-radius: 3px;
  vertical-align: middle;
}
.p-contact__input {
  width: 100%;
  padding: 14px 18px;
  border: 2px solid #d0d0d0;
  border-radius: 8px;
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-contact__input {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-contact__input {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-contact__input {
    font-size: 16px;
  }
}
.p-contact__input {
  background-color: #f8f8f8;
  color: #333333;
  -webkit-transition: border-color 0.3s ease, background-color 0.3s ease;
  transition: border-color 0.3s ease, background-color 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-contact__input {
    border-radius: 6px;
    padding: 12px 16px;
  }
}
.p-contact__input:focus {
  outline: none;
  border-color: #c94e40;
  background-color: #ffffff;
}
.p-contact__input::-webkit-input-placeholder {
  color: rgba(51, 51, 51, 0.6);
}
.p-contact__input::-moz-placeholder {
  color: rgba(51, 51, 51, 0.6);
}
.p-contact__input:-ms-input-placeholder {
  color: rgba(51, 51, 51, 0.6);
}
.p-contact__input::-ms-input-placeholder {
  color: rgba(51, 51, 51, 0.6);
}
.p-contact__input::placeholder {
  color: rgba(51, 51, 51, 0.6);
}
.p-contact__input--small {
  max-width: 200px;
}
@media screen and (max-width: 768px) {
  .p-contact__input--small {
    max-width: 100%;
  }
}
.p-contact__textarea {
  width: 100%;
  padding: 14px 18px;
  border: 2px solid #d0d0d0;
  border-radius: 8px;
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-contact__textarea {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-contact__textarea {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-contact__textarea {
    font-size: 16px;
  }
}
.p-contact__textarea {
  background-color: #f8f8f8;
  color: #333333;
  min-height: 200px;
  resize: vertical;
  -webkit-transition: border-color 0.3s ease, background-color 0.3s ease;
  transition: border-color 0.3s ease, background-color 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-contact__textarea {
    border-radius: 6px;
    padding: 12px 16px;
    min-height: 180px;
  }
}
.p-contact__textarea:focus {
  outline: none;
  border-color: #c94e40;
  background-color: #ffffff;
}
.p-contact__textarea::-webkit-input-placeholder {
  color: rgba(51, 51, 51, 0.6);
}
.p-contact__textarea::-moz-placeholder {
  color: rgba(51, 51, 51, 0.6);
}
.p-contact__textarea:-ms-input-placeholder {
  color: rgba(51, 51, 51, 0.6);
}
.p-contact__textarea::-ms-input-placeholder {
  color: rgba(51, 51, 51, 0.6);
}
.p-contact__textarea::placeholder {
  color: rgba(51, 51, 51, 0.6);
}
.p-contact__radio-group {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 32px;
  -ms-flex-wrap: wrap;
      flex-wrap: wrap;
}
@media screen and (max-width: 768px) {
  .p-contact__radio-group {
    gap: 24px;
  }
}
.p-contact__radio-group .wpcf7-radio {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 32px;
  -ms-flex-wrap: wrap;
      flex-wrap: wrap;
}
@media screen and (max-width: 768px) {
  .p-contact__radio-group .wpcf7-radio {
    gap: 24px;
  }
}
.p-contact__radio-group .wpcf7-list-item {
  margin: 0;
}
.p-contact__radio-group .wpcf7-list-item label {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 8px;
  cursor: pointer;
  margin: 0;
}
.p-contact__radio-group .wpcf7-list-item-label {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-contact__radio-group .wpcf7-list-item-label {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-contact__radio-group .wpcf7-list-item-label {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-contact__radio-group .wpcf7-list-item-label {
    font-size: 16px;
  }
}
.p-contact__radio-group .wpcf7-list-item-label {
  color: #333333;
}
.p-contact__radio-group input[type=radio] {
  width: 24px;
  height: 24px;
  cursor: pointer;
  -webkit-appearance: none;
     -moz-appearance: none;
          appearance: none;
  border: 2px solid #999999;
  border-radius: 50%;
  background-color: #ffffff;
  position: relative;
  -webkit-transition: border-color 0.3s ease;
  transition: border-color 0.3s ease;
  -ms-flex-negative: 0;
      flex-shrink: 0;
  margin: 0;
}
.p-contact__radio-group input[type=radio]:checked {
  border-color: #c94e40;
}
.p-contact__radio-group input[type=radio]:checked::after {
  content: "";
  position: absolute;
  top: 50%;
  left: 50%;
  -webkit-transform: translate(-50%, -50%);
          transform: translate(-50%, -50%);
  width: 12px;
  height: 12px;
  border-radius: 50%;
  background-color: #c94e40;
}
.p-contact__radio-group input[type=radio]:focus {
  outline: none;
  border-color: #c94e40;
}
.p-contact__radio-label {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 8px;
  cursor: pointer;
}
.p-contact__radio {
  width: 24px;
  height: 24px;
  cursor: pointer;
  -webkit-appearance: none;
     -moz-appearance: none;
          appearance: none;
  border: 2px solid #999999;
  border-radius: 50%;
  background-color: #ffffff;
  position: relative;
  -webkit-transition: border-color 0.3s ease;
  transition: border-color 0.3s ease;
  -ms-flex-negative: 0;
      flex-shrink: 0;
}
.p-contact__radio:checked {
  border-color: #c94e40;
}
.p-contact__radio:checked::after {
  content: "";
  position: absolute;
  top: 50%;
  left: 50%;
  -webkit-transform: translate(-50%, -50%);
          transform: translate(-50%, -50%);
  width: 12px;
  height: 12px;
  border-radius: 50%;
  background-color: #c94e40;
}
.p-contact__radio:focus {
  outline: none;
  border-color: #c94e40;
}
.p-contact__radio-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-contact__radio-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-contact__radio-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-contact__radio-text {
    font-size: 16px;
  }
}
.p-contact__radio-text {
  color: #333333;
}
.p-contact__checkbox-label {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
  gap: 12px;
  cursor: pointer;
}
.p-contact__checkbox {
  width: 24px;
  height: 24px;
  cursor: pointer;
  -webkit-appearance: none;
     -moz-appearance: none;
          appearance: none;
  border: 2px solid #999999;
  border-radius: 4px;
  background-color: #ffffff;
  position: relative;
  -ms-flex-negative: 0;
      flex-shrink: 0;
  margin-top: 2px;
  -webkit-transition: border-color 0.3s ease, background-color 0.3s ease;
  transition: border-color 0.3s ease, background-color 0.3s ease;
}
.p-contact__checkbox:checked {
  border-color: #c94e40;
  background-color: #c94e40;
}
.p-contact__checkbox:checked::after {
  content: "";
  position: absolute;
  top: 3px;
  left: 6px;
  width: 7px;
  height: 12px;
  border: solid #ffffff;
  border-width: 0 2px 2px 0;
  -webkit-transform: rotate(45deg);
          transform: rotate(45deg);
}
.p-contact__checkbox:focus {
  outline: none;
  border-color: #c94e40;
}
.p-contact__checkbox-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-contact__checkbox-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-contact__checkbox-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-contact__checkbox-text {
    font-size: 16px;
  }
}
.p-contact__checkbox-text {
  line-height: 1.8;
  color: #333333;
}
.p-contact__privacy-link {
  color: #c94e40;
  text-decoration: none;
}
.p-contact__privacy-link:visited, .p-contact__privacy-link:hover, .p-contact__privacy-link:active, .p-contact__privacy-link:focus {
  color: rgb(223.4816326531, 151.6897959184, 143.5183673469);
  text-decoration: none;
}
.p-contact__privacy-link {
  text-decoration: underline;
  font-weight: 700;
}
.p-contact__privacy-link:hover {
  color: #361f0f;
  text-decoration: underline;
}
.p-contact__form-row--notice {
  margin-bottom: 32px;
}
@media only screen and (max-width: 768px) {
  .p-contact__form-row--notice {
    margin-bottom: 24px;
  }
}
.p-contact__form-row--notice {
  padding: 16px 20px;
  background-color: #efdea6;
  border-radius: 4px;
}
.p-contact__form-row--notice-pink {
  margin-bottom: 32px;
}
@media only screen and (max-width: 768px) {
  .p-contact__form-row--notice-pink {
    margin-bottom: 24px;
  }
}
.p-contact__form-row--notice-pink {
  padding: 16px 20px;
  background-color: #f5e6e6;
  border-radius: 4px;
}
.p-contact__notice-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-contact__notice-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-contact__notice-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-contact__notice-text {
    font-size: 16px;
  }
}
.p-contact__notice-text {
  color: #333333;
  margin: 0;
}
.p-contact__hp {
  position: absolute;
  left: -9999px;
  width: 1px;
  height: 1px;
  overflow: hidden;
}
.p-contact__button-group {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 16px;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  margin-top: 40px;
}
@media only screen and (max-width: 768px) {
  .p-contact__button-group {
    margin-top: 32px;
  }
}
@media screen and (max-width: 768px) {
  .p-contact__button-group {
    -webkit-box-orient: vertical;
    -webkit-box-direction: normal;
        -ms-flex-direction: column;
            flex-direction: column;
    gap: 12px;
  }
}
.p-contact__button {
  font-style: normal;
  font-weight: 700;
  font-size: calc(18 / 16 * 1rem);
  color: #ffffff;
  letter-spacing: 0.03em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-contact__button {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-contact__button {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-contact__button {
    font-size: 16px;
  }
}
.p-contact__button {
  padding: 16px 48px;
  background-color: #83bb38;
  border: 2px solid #83bb38;
  border-radius: 8px;
  color: #ffffff;
  cursor: pointer;
  -webkit-transition: background-color 0.3s ease, border-color 0.3s ease, color 0.3s ease;
  transition: background-color 0.3s ease, border-color 0.3s ease, color 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-contact__button {
    padding: 14px 40px;
    border-radius: 6px;
  }
}
.p-contact__button:hover {
  background-color: rgb(109.0049382716, 155.6024691358, 46.5975308642);
  border-color: rgb(109.0049382716, 155.6024691358, 46.5975308642);
}
.p-contact__button:active {
  background-color: rgb(98.0074074074, 139.9037037037, 41.8962962963);
  border-color: rgb(98.0074074074, 139.9037037037, 41.8962962963);
}
.p-contact__button--submit {
  background-color: #83bb38;
  color: #ffffff;
  border-color: #83bb38;
}
.p-contact__button--submit:hover {
  background-color: rgb(109.0049382716, 155.6024691358, 46.5975308642);
  border-color: rgb(109.0049382716, 155.6024691358, 46.5975308642);
}
.p-contact__button--submit:active {
  background-color: rgb(98.0074074074, 139.9037037037, 41.8962962963);
  border-color: rgb(98.0074074074, 139.9037037037, 41.8962962963);
}
.p-contact__button--reset {
  background-color: #e8e8e8;
  color: #333333;
  border-color: #cccccc;
}
.p-contact__button--reset:hover {
  background-color: #d8d8d8;
  border-color: #aaaaaa;
}
.p-contact__button--reset:active {
  background-color: #c8c8c8;
  border-color: #999999;
}

/*--------------------------------

税理士・社労士をお探しの方

---------------------------------*/
/**************************

仮置きコンテンツ：税理士・社労士をお探しの方

**************************/
.p-service .p-tax-service {
  padding-top: 40px;
}
@media only screen and (max-width: 768px) {
  .p-service .p-tax-service {
    padding-top: 20px;
  }
}
.p-service .p-tax-service {
  padding-bottom: 100px;
}
@media only screen and (max-width: 768px) {
  .p-service .p-tax-service {
    padding-bottom: 60px;
  }
}
.p-service .p-tax-service {
  background-color: #f6f2e9;
}
.p-service .p-tax-service__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-service .p-tax-service__header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-service .p-tax-service__header {
    margin-bottom: 60px;
  }
}
.p-service .p-tax-service__title {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-service .p-tax-service__title {
    margin-bottom: 16px;
  }
}
.p-service .p-tax-service__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(56 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-service .p-tax-service__title {
    font-size: 56px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-service .p-tax-service__title {
    font-size: calc(4.0178571429vw + 25.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-service .p-tax-service__title {
    font-size: 38px;
  }
}
.p-service .p-tax-service__subtitle {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-service .p-tax-service__subtitle {
    margin-bottom: 0;
  }
}
.p-service .p-tax-service__subtitle {
  font-style: normal;
  font-weight: 500;
  font-size: calc(24 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-service .p-tax-service__subtitle {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-service .p-tax-service__subtitle {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-service .p-tax-service__subtitle {
    font-size: 20px;
  }
}
.p-service .p-tax-service__lead {
  position: relative;
  margin-left: calc(50% - 50vw);
  margin-right: calc(50% - 50vw);
  padding-left: calc(50vw - 50%);
  padding-right: calc(50vw - 50%);
}
.p-service .p-tax-service__lead::before {
  content: "";
  position: absolute;
  top: 50%;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  right: 0;
  width: 90vw;
  height: 100%;
  background-color: #ffffff;
  border-radius: 50vw 0 0 0;
  z-index: 0;
}
@media screen and (max-width: 1000px) {
  .p-service .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
@media screen and (max-width: 768px) {
  .p-service .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
.p-service .p-tax-service__lead-container {
  position: relative;
  z-index: 1;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 60px;
  max-width: 1000px;
  margin: 0 auto;
  padding: 60px 0;
}
@media screen and (max-width: 1000px) {
  .p-service .p-tax-service__lead-container {
    -webkit-box-orient: vertical;
    -webkit-box-direction: normal;
        -ms-flex-direction: column;
            flex-direction: column;
    gap: 30px;
    padding: 40px 20px;
  }
}
.p-service .p-tax-service__lead-image {
  -webkit-box-flex: 0;
      -ms-flex: 0 0 45%;
          flex: 0 0 45%;
}
@media screen and (max-width: 1000px) {
  .p-service .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
@media screen and (max-width: 768px) {
  .p-service .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
.p-service .p-tax-service__lead-image img {
  width: 100%;
  height: auto;
  border-radius: 16px;
  -webkit-box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
          box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
}
@media screen and (max-width: 768px) {
  .p-service .p-tax-service__lead-image img {
    border-radius: 12px;
  }
}
.p-service .p-tax-service__lead-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
@media screen and (max-width: 1000px) {
  .p-service .p-tax-service__lead-content {
    width: 100%;
  }
}
@media screen and (max-width: 768px) {
  .p-service .p-tax-service__lead-content {
    width: 100%;
  }
}
.p-service .p-tax-service__lead-title {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-service .p-tax-service__lead-title {
    margin-bottom: 20px;
  }
}
.p-service .p-tax-service__lead-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .p-service .p-tax-service__lead-title {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-service .p-tax-service__lead-title {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-service .p-tax-service__lead-title {
    font-size: 22px;
  }
}
.p-service .p-tax-service__lead-title {
  position: relative;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 4px;
}
@media screen and (max-width: 768px) {
  .p-service .p-tax-service__lead-title {
    text-align: center;
  }
}
.p-service .p-tax-service__lead-title-en {
  font-style: normal;
  font-weight: 400;
  font-size: calc(12 / 16 * 1rem);
  color: #385a41;
  letter-spacing: 0.05em;
  line-height: 1.5;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  display: block;
}
.p-service .p-tax-service__lead-title::after {
  content: "";
  position: absolute;
  bottom: -16px;
  left: 0;
  width: 60px;
  height: 3px;
  background-color: #c94e40;
}
@media screen and (max-width: 1000px) {
  .p-service .p-tax-service__lead-title::after {
    display: none;
  }
}
.p-service .p-tax-service__lead-text {
  margin-top: 50px;
}
@media only screen and (max-width: 768px) {
  .p-service .p-tax-service__lead-text {
    margin-top: 40px;
  }
}
.p-service .p-tax-service__lead-text p:not(:first-of-type) {
  margin-top: 20px;
}
.p-service .p-tax-service__lead-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-service .p-tax-service__lead-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-service .p-tax-service__lead-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-service .p-tax-service__lead-text p {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) {
  .p-service .p-tax-service__lead-text p {
    text-align: justify;
  }
}
.p-service .p-tax-service__heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-service .p-tax-service__heading {
    margin-bottom: 30px;
  }
}
.p-service .p-tax-service__heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-service .p-tax-service__heading {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-service .p-tax-service__heading {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-service .p-tax-service__heading {
    font-size: 22px;
  }
}
.p-service .p-tax-service__heading {
  position: relative;
  padding-bottom: 20px;
  border-bottom: 2px solid rgba(133, 76, 35, 0.3);
}
@media screen and (max-width: 768px) {
  .p-service .p-tax-service__heading {
    padding-bottom: 16px;
    margin-bottom: 24px;
  }
}
.p-service .p-tax-service__heading::after {
  content: "";
  position: absolute;
  bottom: -2px;
  left: 0;
  width: 80px;
  height: 2px;
  background-color: #361f0f;
}
.p-service .p-tax-service__message {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-service .p-tax-service__message {
    margin-bottom: 60px;
  }
}
.p-service .p-tax-service__message {
  position: relative;
  padding-top: 0px;
  padding-bottom: 60px;
  background: linear-gradient(135deg, #ffffff 0%, #ffffff 70%, rgba(131, 187, 56, 0.1) 100%);
}
@media screen and (max-width: 768px) {
  .p-service .p-tax-service__message {
    padding-top: 0px;
    padding-bottom: 40px;
    background: #ffffff;
  }
}
.p-service .p-tax-service__message-content {
  position: relative;
  z-index: 1;
}
.p-service .p-tax-service__message-heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-service .p-tax-service__message-heading {
    margin-bottom: 30px;
  }
}
.p-service .p-tax-service__message-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-service .p-tax-service__message-heading {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-service .p-tax-service__message-heading {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-service .p-tax-service__message-heading {
    font-size: 20px;
  }
}
.p-service .p-tax-service__message-heading {
  background-color: #83bb38;
  color: #ffffff;
  padding: 20px 40px;
  display: inline-block;
  position: relative;
  margin-left: 0;
  margin-top: -30px;
  z-index: 1;
}
@media screen and (max-width: 768px) {
  .p-service .p-tax-service__message-heading {
    padding: 16px 24px;
    margin-top: -20px;
  }
}
.p-service .p-tax-service__message-heading::after {
  content: "";
  position: absolute;
  bottom: -10px;
  left: 0;
  width: 0;
  height: 0;
  border-style: solid;
  border-color: transparent rgb(103.5061728395, 147.7530864198, 44.2469135802) transparent transparent;
  border-width: 0 30px 10px 0;
}
@media screen and (max-width: 768px) {
  .p-service .p-tax-service__message-heading::after {
    border-width: 0 20px 8px 0;
    bottom: -8px;
  }
}
.p-service .p-tax-service__message-text {
  position: relative;
  z-index: 1;
}
.p-service .p-tax-service__message-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-service .p-tax-service__message-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-service .p-tax-service__message-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-service .p-tax-service__message-text p {
    font-size: 16px;
  }
}
.p-service .p-tax-service__message-text p:last-child {
  margin-bottom: 0;
}
.p-service .p-tax-service__wave-divider {
  width: 100%;
  height: 70px;
  margin: 0;
  padding: 0;
  background-color: #f6f2e9;
  position: relative;
  overflow: hidden;
  margin-top: -1px;
  color: #83bb38;
}
@media screen and (max-width: 768px) {
  .p-service .p-tax-service__wave-divider {
    height: 80px;
  }
}
.p-service .p-tax-service__wave-divider-svg {
  width: 100%;
  height: 100%;
  display: block;
  position: absolute;
  bottom: 0;
  left: 0;
}
.p-service .p-tax-service .c-cta {
  padding-top: 70px;
}
@media only screen and (max-width: 768px) {
  .p-service .p-tax-service .c-cta {
    padding-top: 50px;
  }
}

.p-service .c-cta::before {
  display: none;
}

/*--------------------------------

法人・個人の税務顧問サービス

---------------------------------*/
/**************************

仮置きコンテンツ：法人・個人の税務顧問サービス

**************************/
.p-s-advisory .p-tax-service {
  padding-top: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service {
    padding-top: 20px;
  }
}
.p-s-advisory .p-tax-service {
  padding-bottom: 100px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service {
    padding-bottom: 60px;
  }
}
.p-s-advisory .p-tax-service {
  background-color: #f6f2e9;
}
.p-s-advisory .p-tax-service__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-s-advisory .p-tax-service__header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__header {
    margin-bottom: 60px;
  }
}
.p-s-advisory .p-tax-service__title {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__title {
    margin-bottom: 16px;
  }
}
.p-s-advisory .p-tax-service__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(56 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__title {
    font-size: 56px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__title {
    font-size: calc(4.0178571429vw + 25.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__title {
    font-size: 38px;
  }
}
.p-s-advisory .p-tax-service__subtitle {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__subtitle {
    margin-bottom: 0;
  }
}
.p-s-advisory .p-tax-service__subtitle {
  font-style: normal;
  font-weight: 500;
  font-size: calc(24 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__subtitle {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__subtitle {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__subtitle {
    font-size: 20px;
  }
}
.p-s-advisory .p-tax-service__lead {
  position: relative;
  margin-left: calc(50% - 50vw);
  margin-right: calc(50% - 50vw);
  padding-left: calc(50vw - 50%);
  padding-right: calc(50vw - 50%);
}
.p-s-advisory .p-tax-service__lead::before {
  content: "";
  position: absolute;
  top: 50%;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  right: 0;
  width: 90vw;
  height: 100%;
  background-color: #ffffff;
  border-radius: 50vw 0 0 0;
  z-index: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
.p-s-advisory .p-tax-service__lead-container {
  position: relative;
  z-index: 1;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 60px;
  max-width: 1000px;
  margin: 0 auto;
  padding: 60px 0;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__lead-container {
    -webkit-box-orient: vertical;
    -webkit-box-direction: normal;
        -ms-flex-direction: column;
            flex-direction: column;
    gap: 30px;
    padding: 40px 20px;
  }
}
.p-s-advisory .p-tax-service__lead-image {
  -webkit-box-flex: 0;
      -ms-flex: 0 0 45%;
          flex: 0 0 45%;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
.p-s-advisory .p-tax-service__lead-image img {
  width: 100%;
  height: auto;
  border-radius: 16px;
  -webkit-box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
          box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__lead-image img {
    border-radius: 12px;
  }
}
.p-s-advisory .p-tax-service__lead-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__lead-content {
    width: 100%;
  }
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__lead-content {
    width: 100%;
  }
}
.p-s-advisory .p-tax-service__lead-title {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__lead-title {
    margin-bottom: 20px;
  }
}
.p-s-advisory .p-tax-service__lead-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__lead-title {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__lead-title {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__lead-title {
    font-size: 22px;
  }
}
.p-s-advisory .p-tax-service__lead-title {
  position: relative;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 4px;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__lead-title {
    text-align: center;
  }
}
.p-s-advisory .p-tax-service__lead-title-en {
  font-style: normal;
  font-weight: 400;
  font-size: calc(12 / 16 * 1rem);
  color: #385a41;
  letter-spacing: 0.05em;
  line-height: 1.5;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  display: block;
}
.p-s-advisory .p-tax-service__lead-title::after {
  content: "";
  position: absolute;
  bottom: -16px;
  left: 0;
  width: 60px;
  height: 3px;
  background-color: #c94e40;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__lead-title::after {
    display: none;
  }
}
.p-s-advisory .p-tax-service__lead-text {
  margin-top: 50px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__lead-text {
    margin-top: 40px;
  }
}
.p-s-advisory .p-tax-service__lead-text p:not(:first-of-type) {
  margin-top: 20px;
}
.p-s-advisory .p-tax-service__lead-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__lead-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__lead-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__lead-text p {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__lead-text p {
    text-align: justify;
  }
}
.p-s-advisory .p-tax-service__heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__heading {
    margin-bottom: 30px;
  }
}
.p-s-advisory .p-tax-service__heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__heading {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__heading {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__heading {
    font-size: 22px;
  }
}
.p-s-advisory .p-tax-service__heading {
  position: relative;
  padding-bottom: 20px;
  border-bottom: 2px solid rgba(133, 76, 35, 0.3);
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__heading {
    padding-bottom: 16px;
    margin-bottom: 24px;
  }
}
.p-s-advisory .p-tax-service__heading::after {
  content: "";
  position: absolute;
  bottom: -2px;
  left: 0;
  width: 80px;
  height: 2px;
  background-color: #361f0f;
}
.p-s-advisory .p-tax-service__content {
  margin-bottom: 120px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__content {
    margin-bottom: 60px;
  }
}
.p-s-advisory .p-tax-service__content {
  position: relative;
  overflow: hidden;
}
.p-s-advisory .p-tax-service__content::before {
  content: "Service Contents";
  font-family: "Raleway", sans-serif;
  position: absolute;
  top: 0;
  left: 50%;
  -webkit-transform: translateX(-50%);
          transform: translateX(-50%);
  font-size: 120px;
  font-weight: 100;
  color: rgba(51, 51, 51, 0.08);
  line-height: 1;
  z-index: 0;
  pointer-events: none;
  white-space: nowrap;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__content::before {
    font-size: 80px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__content::before {
    font-size: 60px;
  }
}
.p-s-advisory .p-tax-service__content-heading {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__content-heading {
    margin-bottom: 40px;
  }
}
.p-s-advisory .p-tax-service__content-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__content-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__content-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__content-heading {
    font-size: 26px;
  }
}
.p-s-advisory .p-tax-service__content-heading {
  position: relative;
  z-index: 1;
  text-align: center;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__content-heading {
    margin-bottom: 24px;
    text-align: left;
  }
}
.p-s-advisory .p-tax-service__list {
  list-style: none;
  padding: 0;
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 40px 30px;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 0;
  }
}
.p-s-advisory .p-tax-service__item {
  background-color: #ffffff;
  padding: 30px;
  border-radius: 8px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 20px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__item {
    padding: 24px 20px;
    border-radius: 0;
    -webkit-box-shadow: none;
            box-shadow: none;
    border-bottom: 1px solid rgba(201, 78, 64, 0.2);
  }
  .p-s-advisory .p-tax-service__item:first-child {
    border-top-left-radius: 8px;
    border-top-right-radius: 8px;
  }
  .p-s-advisory .p-tax-service__item:last-child {
    border-bottom-left-radius: 8px;
    border-bottom-right-radius: 8px;
    border-bottom: none;
  }
}
.p-s-advisory .p-tax-service__item-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 60px;
  height: 60px;
  border-radius: 50%;
  background-color: #c94e40;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__item-icon {
    width: 50px;
    height: 50px;
  }
}
.p-s-advisory .p-tax-service__item-icon .material-icons {
  color: #ffffff;
  font-size: 32px;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__item-icon .material-icons {
    font-size: 28px;
  }
}
.p-s-advisory .p-tax-service__item-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
.p-s-advisory .p-tax-service__item-title {
  margin-bottom: 16px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__item-title {
    margin-bottom: 12px;
  }
}
.p-s-advisory .p-tax-service__item-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__item-title {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__item-title {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__item-title {
    font-size: 20px;
  }
}
.p-s-advisory .p-tax-service__item-title-sub {
  font-size: 0.75em;
  font-weight: 400;
}
.p-s-advisory .p-tax-service__item-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__item-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__item-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__item-text {
    font-size: 16px;
  }
}
.p-s-advisory .p-tax-service__message {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__message {
    margin-bottom: 60px;
  }
}
.p-s-advisory .p-tax-service__message {
  position: relative;
  padding-top: 0px;
  padding-bottom: 60px;
  background: linear-gradient(135deg, #ffffff 0%, #ffffff 70%, rgba(131, 187, 56, 0.1) 100%);
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__message {
    padding-top: 0px;
    padding-bottom: 40px;
    background: #ffffff;
  }
}
.p-s-advisory .p-tax-service__message-content {
  position: relative;
  z-index: 1;
}
.p-s-advisory .p-tax-service__message-heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__message-heading {
    margin-bottom: 30px;
  }
}
.p-s-advisory .p-tax-service__message-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__message-heading {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__message-heading {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__message-heading {
    font-size: 20px;
  }
}
.p-s-advisory .p-tax-service__message-heading {
  background-color: #83bb38;
  color: #ffffff;
  padding: 20px 40px;
  display: inline-block;
  position: relative;
  margin-left: 0;
  margin-top: -30px;
  z-index: 1;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__message-heading {
    padding: 16px 24px;
    margin-top: -20px;
  }
}
.p-s-advisory .p-tax-service__message-heading::after {
  content: "";
  position: absolute;
  bottom: -10px;
  left: 0;
  width: 0;
  height: 0;
  border-style: solid;
  border-color: transparent rgb(103.5061728395, 147.7530864198, 44.2469135802) transparent transparent;
  border-width: 0 30px 10px 0;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__message-heading::after {
    border-width: 0 20px 8px 0;
    bottom: -8px;
  }
}
.p-s-advisory .p-tax-service__message-text {
  position: relative;
  z-index: 1;
}
.p-s-advisory .p-tax-service__message-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__message-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__message-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__message-text p {
    font-size: 16px;
  }
}
.p-s-advisory .p-tax-service__message-text p:last-child {
  margin-bottom: 0;
}
.p-s-advisory .p-tax-service__merit {
  margin-bottom: 0;
}
.p-s-advisory .p-tax-service__merit-inner {
  padding-bottom: 40px;
}
.p-s-advisory .p-tax-service__merit-content {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 300px 60px 1fr;
  grid-template-columns: 300px 1fr;
  gap: 60px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__merit-content {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 40px;
  }
}
.p-s-advisory .p-tax-service__merit-image {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 300px;
  min-width: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__merit-image {
    display: none;
  }
}
.p-s-advisory .p-tax-service__merit-image img {
  width: 100%;
  height: auto;
  display: block;
  max-width: 300px;
}
.p-s-advisory .p-tax-service__merit-right {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: auto 60px 1fr;
  grid-template-columns: auto 1fr;
  gap: 60px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__merit-right {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 40px;
  }
}
.p-s-advisory .p-tax-service__merit-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 0;
}
.p-s-advisory .p-tax-service__merit-item {
  padding: 30px 0;
  border-bottom: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-advisory .p-tax-service__merit-item:first-child {
  padding-top: 0;
}
.p-s-advisory .p-tax-service__merit-item:last-child {
  border-bottom: none;
  padding-bottom: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__merit-item {
    padding: 24px 0;
  }
}
.p-s-advisory .p-tax-service__merit-title {
  margin-bottom: 14px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__merit-title {
    margin-bottom: 12px;
  }
}
.p-s-advisory .p-tax-service__merit-title {
  font-style: normal;
  font-weight: 400;
  font-size: calc(48 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.2;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__merit-title {
    font-size: 48px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__merit-title {
    font-size: calc(2.6785714286vw + 27.4285714286px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__merit-title {
    font-size: 36px;
  }
}
.p-s-advisory .p-tax-service__merit-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__merit-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__merit-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__merit-text {
    font-size: 16px;
  }
}
.p-s-advisory .p-tax-service__merit-text {
  margin-bottom: 12px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__merit-text {
    margin-bottom: 10px;
  }
}
.p-s-advisory .p-tax-service__merit-detail {
  list-style: none;
  padding: 0;
  margin: 0;
  padding-left: 24px;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__merit-detail {
    padding-left: 20px;
  }
}
.p-s-advisory .p-tax-service__merit-detail li {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__merit-detail li {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__merit-detail li {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__merit-detail li {
    font-size: 16px;
  }
}
.p-s-advisory .p-tax-service__merit-detail li {
  position: relative;
  padding-left: 8px;
  margin-bottom: 8px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__merit-detail li {
    margin-bottom: 6px;
  }
}
.p-s-advisory .p-tax-service__merit-detail li:last-child {
  margin-bottom: 0;
}
.p-s-advisory .p-tax-service__merit-detail li::before {
  content: "●";
  position: absolute;
  left: -24px;
  top: 0.8em;
  font-size: 13px;
  color: #83bb38;
  line-height: 1;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__merit-detail li::before {
    left: -20px;
    font-size: 12px;
  }
}
.p-s-advisory .p-tax-service__merit-heading {
  font-style: normal;
  font-weight: 400;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__merit-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__merit-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__merit-heading {
    font-size: 26px;
  }
}
.p-s-advisory .p-tax-service__merit-heading {
  -webkit-writing-mode: vertical-rl;
      -ms-writing-mode: tb-rl;
          writing-mode: vertical-rl;
  text-orientation: upright;
  letter-spacing: 0.1em;
  position: relative;
  display: -webkit-inline-box;
  display: -ms-inline-flexbox;
  display: inline-flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 20px;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__merit-heading {
    -webkit-writing-mode: horizontal-tb;
        -ms-writing-mode: lr-tb;
            writing-mode: horizontal-tb;
    text-orientation: mixed;
    text-align: center;
    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;
    gap: 16px;
  }
}
.p-s-advisory .p-tax-service__merit-heading::before, .p-s-advisory .p-tax-service__merit-heading::after {
  content: "/";
  color: #83bb38;
  font-size: 48px;
  font-weight: 300;
  line-height: 1;
  display: none;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__merit-heading::before, .p-s-advisory .p-tax-service__merit-heading::after {
    display: inline-block;
    font-size: 40px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__merit-heading::before, .p-s-advisory .p-tax-service__merit-heading::after {
    font-size: 32px;
  }
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__merit-heading::before {
    -webkit-box-ordinal-group: 0;
        -ms-flex-order: -1;
            order: -1;
  }
}
@media screen and (max-width: 1000px) {
  .p-s-advisory .p-tax-service__merit-heading::after {
    -webkit-box-ordinal-group: 2;
        -ms-flex-order: 1;
            order: 1;
  }
}
.p-s-advisory .p-tax-service__wave-divider {
  width: 100%;
  height: 120px;
  margin: 0;
  padding: 0;
  background-color: #f6f2e9;
  position: relative;
  overflow: hidden;
  margin-top: -1px;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__wave-divider {
    height: 80px;
  }
}
.p-s-advisory .p-tax-service__wave-divider-svg {
  width: 100%;
  height: 100%;
  display: block;
  position: absolute;
  bottom: 0;
  left: 0;
}
.p-s-advisory .p-tax-service__faq {
  margin-bottom: 0;
  background-color: #e5ddd0;
  position: relative;
  padding-top: 80px;
  padding-bottom: 80px;
  margin-top: 0;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__faq {
    padding-top: 60px;
    padding-bottom: 60px;
  }
}
.p-s-advisory .p-tax-service__faq-heading-prefix {
  font-style: normal;
  font-weight: 400;
  font-size: calc(14 / 16 * 1rem);
  color: rgba(54, 31, 15, 0.9);
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__faq-heading-prefix {
    font-size: 14px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__faq-heading-prefix {
    font-size: calc(0.4464285714vw + 10.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__faq-heading-prefix {
    font-size: 12px;
  }
}
.p-s-advisory .p-tax-service__faq-heading {
  margin-bottom: 60px;
}
@media only screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__faq-heading {
    margin-bottom: 40px;
  }
}
.p-s-advisory .p-tax-service__faq-heading {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 8px;
}
.p-s-advisory .p-tax-service__faq-heading-main {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__faq-heading-main {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__faq-heading-main {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__faq-heading-main {
    font-size: 26px;
  }
}
.p-s-advisory .p-tax-service__faq-heading-sub {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: rgba(51, 51, 51, 0.6);
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__faq-heading-sub {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__faq-heading-sub {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__faq-heading-sub {
    font-size: 14px;
  }
}
.p-s-advisory .p-tax-service__faq-heading-sub {
  text-transform: uppercase;
  letter-spacing: 0.1em;
}
.p-s-advisory .p-tax-service__faq-list {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 30px;
  overflow: hidden;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__faq-list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
  }
}
.p-s-advisory .p-tax-service__faq-column {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 20px;
}
.p-s-advisory .p-tax-service__faq-column:first-child {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-advisory .p-tax-service__faq-item {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-advisory .p-tax-service__faq-item:first-child {
  border-top: none;
}
.p-s-advisory .p-tax-service__faq-question {
  width: 100%;
  padding: 24px 20px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  gap: 16px;
  background-color: #ffffff;
  border: none;
  cursor: pointer;
  text-align: left;
  -webkit-transition: background-color 0.3s ease;
  transition: background-color 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__faq-question {
    padding: 20px 16px;
  }
}
.p-s-advisory .p-tax-service__faq-question:hover {
  background-color: #d8f5cb;
}
.p-s-advisory .p-tax-service__faq-question-text {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__faq-question-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__faq-question-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__faq-question-text {
    font-size: 16px;
  }
}
.p-s-advisory .p-tax-service__faq-item.is-open .p-tax-service__faq-question {
  background-color: #d8f5cb;
}
.p-s-advisory .p-tax-service__faq-item.is-open .p-tax-service__faq-question:hover {
  background-color: #d8f5cb;
}
.p-s-advisory .p-tax-service__faq-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  color: #83bb38;
  font-size: 24px;
  -webkit-transition: -webkit-transform 0.3s ease;
  transition: -webkit-transform 0.3s ease;
  transition: transform 0.3s ease;
  transition: transform 0.3s ease, -webkit-transform 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__faq-icon {
    font-size: 20px;
  }
}
.p-s-advisory .p-tax-service__faq-item.is-open .p-tax-service__faq-icon {
  -webkit-transform: rotate(180deg);
          transform: rotate(180deg);
}
.p-s-advisory .p-tax-service__faq-answer {
  max-height: 0;
  overflow: hidden;
  -webkit-transition: max-height 0.3s ease, padding 0.3s ease;
  transition: max-height 0.3s ease, padding 0.3s ease;
  padding: 0 20px;
  background-color: #ffffff;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__faq-answer {
    padding: 0 16px;
  }
}
.p-s-advisory .p-tax-service__faq-answer p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-advisory .p-tax-service__faq-answer p {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-advisory .p-tax-service__faq-answer p {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-advisory .p-tax-service__faq-answer p {
    font-size: 14px;
  }
}
.p-s-advisory .p-tax-service__faq-answer p {
  padding: 20px 0;
}
@media screen and (max-width: 768px) {
  .p-s-advisory .p-tax-service__faq-answer p {
    padding-bottom: 20px;
  }
}
.p-s-advisory .p-tax-service__faq-item.is-open .p-tax-service__faq-answer {
  max-height: 1000px;
  padding-top: 0;
}

/*--------------------------------

英語ページ専用カスタマイズ
English Page Customization

英語版ページ（e-p-s-advisory.php）専用のスタイル調整
lang="en" 属性が付与された .p-s-advisory に対する上書き

---------------------------------*/
.p-s-advisory[lang=en] .p-tax-service__merit-heading {
  display: none;
  text-align: left;
}
@media screen and (max-width: 1000px) {
  .p-s-advisory[lang=en] .p-tax-service__merit-heading {
    display: block;
    font-style: normal;
    font-weight: 600;
    font-size: calc(18 / 16 * 1rem);
    color: #361f0f;
    letter-spacing: 0.05em;
    line-height: 1.5;
    margin-bottom: 0;
  }
  .p-s-advisory[lang=en] .p-tax-service__merit-heading::before, .p-s-advisory[lang=en] .p-tax-service__merit-heading::after {
    display: none;
  }
}

/*--------------------------------

IT・システム開発企業向け会計・税務・労務サポート

【重要】英語ページ専用のカスタマイズ
英語ページ（e-p-s-it.php）専用のスタイル調整は、
このファイルの最後尾にまとめて記載しています。
→ 「英語ページ専用カスタマイズ」セクションを参照

---------------------------------*/
.p-s-it .p-tax-service {
  padding-top: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service {
    padding-top: 20px;
  }
}
.p-s-it .p-tax-service {
  padding-bottom: 100px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service {
    padding-bottom: 60px;
  }
}
.p-s-it .p-tax-service {
  background-color: #f6f2e9;
}
.p-s-it .p-tax-service__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-s-it .p-tax-service__header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__header {
    margin-bottom: 60px;
  }
}
.p-s-it .p-tax-service__title {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__title {
    margin-bottom: 16px;
  }
}
.p-s-it .p-tax-service__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(40 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__title {
    font-size: 40px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__title {
    font-size: calc(2.6785714286vw + 19.4285714286px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__title {
    font-size: 28px;
  }
}
.p-s-it .p-tax-service__subtitle {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__subtitle {
    margin-bottom: 0;
  }
}
.p-s-it .p-tax-service__subtitle {
  font-style: normal;
  font-weight: 500;
  font-size: calc(24 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__subtitle {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__subtitle {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__subtitle {
    font-size: 20px;
  }
}
.p-s-it .p-tax-service__lead {
  position: relative;
  margin-left: calc(50% - 50vw);
  margin-right: calc(50% - 50vw);
  padding-left: calc(50vw - 50%);
  padding-right: calc(50vw - 50%);
}
.p-s-it .p-tax-service__lead::before {
  content: "";
  position: absolute;
  top: 50%;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  right: 0;
  width: 90vw;
  height: 100%;
  background-color: #ffffff;
  border-radius: 50vw 0 0 0;
  z-index: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
.p-s-it .p-tax-service__lead-container {
  position: relative;
  z-index: 1;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 60px;
  max-width: 1000px;
  margin: 0 auto;
  padding: 60px 0;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__lead-container {
    -webkit-box-orient: vertical;
    -webkit-box-direction: normal;
        -ms-flex-direction: column;
            flex-direction: column;
    gap: 30px;
    padding: 40px 20px;
  }
}
.p-s-it .p-tax-service__lead-image {
  -webkit-box-flex: 0;
      -ms-flex: 0 0 45%;
          flex: 0 0 45%;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
.p-s-it .p-tax-service__lead-image img {
  width: 100%;
  height: auto;
  border-radius: 16px;
  -webkit-box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
          box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-image img {
    border-radius: 12px;
  }
}
.p-s-it .p-tax-service__lead-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__lead-content {
    width: 100%;
  }
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-content {
    width: 100%;
  }
}
.p-s-it .p-tax-service__lead-title {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-title {
    margin-bottom: 20px;
  }
}
.p-s-it .p-tax-service__lead-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__lead-title {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__lead-title {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__lead-title {
    font-size: 22px;
  }
}
.p-s-it .p-tax-service__lead-title {
  position: relative;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 4px;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-title {
    text-align: center;
  }
}
.p-s-it .p-tax-service__lead-title-en {
  font-style: normal;
  font-weight: 400;
  font-size: calc(12 / 16 * 1rem);
  color: #385a41;
  letter-spacing: 0.05em;
  line-height: 1.5;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  display: block;
}
.p-s-it .p-tax-service__lead-title::after {
  content: "";
  position: absolute;
  bottom: -16px;
  left: 0;
  width: 60px;
  height: 3px;
  background-color: #c94e40;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__lead-title::after {
    display: none;
  }
}
.p-s-it .p-tax-service__lead-text {
  margin-top: 50px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-text {
    margin-top: 40px;
  }
}
.p-s-it .p-tax-service__lead-text p:not(:first-of-type) {
  margin-top: 20px;
}
.p-s-it .p-tax-service__lead-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__lead-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__lead-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__lead-text p {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-text p {
    text-align: justify;
  }
}
.p-s-it .p-tax-service__lead-list {
  list-style: none;
  padding: 0;
  margin: 0;
  margin-top: 24px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-list {
    margin-top: 20px;
  }
}
.p-s-it .p-tax-service__lead-list {
  margin-bottom: 24px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-list {
    margin-bottom: 20px;
  }
}
.p-s-it .p-tax-service__lead-list {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 8px;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-list {
    gap: 6px;
  }
}
.p-s-it .p-tax-service__lead-list li {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
  gap: 12px;
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-list li {
    margin-bottom: 0;
  }
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-list li {
    gap: 10px;
  }
}
.p-s-it .p-tax-service__lead-list li .material-icons {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  font-size: 24px;
  color: #c94e40;
  line-height: 1.5;
  margin-top: 2px;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__lead-list li .material-icons {
    font-size: 20px;
    margin-top: 1px;
  }
}
.p-s-it .p-tax-service__lead-list li span:not(.material-icons) {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__lead-list li span:not(.material-icons) {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__lead-list li span:not(.material-icons) {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__lead-list li span:not(.material-icons) {
    font-size: 16px;
  }
}
.p-s-it .p-tax-service__heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__heading {
    margin-bottom: 30px;
  }
}
.p-s-it .p-tax-service__heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__heading {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__heading {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__heading {
    font-size: 22px;
  }
}
.p-s-it .p-tax-service__heading {
  position: relative;
  padding-bottom: 20px;
  border-bottom: 2px solid rgba(133, 76, 35, 0.3);
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__heading {
    padding-bottom: 16px;
    margin-bottom: 24px;
  }
}
.p-s-it .p-tax-service__heading::after {
  content: "";
  position: absolute;
  bottom: -2px;
  left: 0;
  width: 80px;
  height: 2px;
  background-color: #361f0f;
}
.p-s-it .p-tax-service__content {
  margin-bottom: 120px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__content {
    margin-bottom: 60px;
  }
}
.p-s-it .p-tax-service__content {
  position: relative;
  overflow: hidden;
}
.p-s-it .p-tax-service__content::before {
  content: "Service Contents";
  font-family: "Raleway", sans-serif;
  position: absolute;
  top: 0;
  left: 50%;
  -webkit-transform: translateX(-50%);
          transform: translateX(-50%);
  font-size: 120px;
  font-weight: 100;
  color: rgba(51, 51, 51, 0.08);
  line-height: 1;
  z-index: 0;
  pointer-events: none;
  white-space: nowrap;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__content::before {
    font-size: 80px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__content::before {
    font-size: 60px;
  }
}
.p-s-it .p-tax-service__content-heading {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__content-heading {
    margin-bottom: 40px;
  }
}
.p-s-it .p-tax-service__content-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__content-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__content-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__content-heading {
    font-size: 26px;
  }
}
.p-s-it .p-tax-service__content-heading {
  position: relative;
  z-index: 1;
  text-align: center;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__content-heading {
    margin-bottom: 24px;
    text-align: left;
  }
}
.p-s-it .p-tax-service__list {
  list-style: none;
  padding: 0;
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 40px 30px;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 0;
  }
}
.p-s-it .p-tax-service__item {
  background-color: #ffffff;
  padding: 30px;
  border-radius: 8px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 20px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__item {
    padding: 24px 20px;
    border-radius: 0;
    -webkit-box-shadow: none;
            box-shadow: none;
    border-bottom: 1px solid rgba(201, 78, 64, 0.2);
  }
  .p-s-it .p-tax-service__item:first-child {
    border-top-left-radius: 8px;
    border-top-right-radius: 8px;
  }
  .p-s-it .p-tax-service__item:last-child {
    border-bottom-left-radius: 8px;
    border-bottom-right-radius: 8px;
    border-bottom: none;
  }
}
.p-s-it .p-tax-service__item-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 60px;
  height: 60px;
  border-radius: 50%;
  background-color: #c94e40;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__item-icon {
    width: 50px;
    height: 50px;
  }
}
.p-s-it .p-tax-service__item-icon .material-icons {
  color: #ffffff;
  font-size: 32px;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__item-icon .material-icons {
    font-size: 28px;
  }
}
.p-s-it .p-tax-service__item-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
.p-s-it .p-tax-service__item-title {
  margin-bottom: 16px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__item-title {
    margin-bottom: 12px;
  }
}
.p-s-it .p-tax-service__item-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__item-title {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__item-title {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__item-title {
    font-size: 20px;
  }
}
.p-s-it .p-tax-service__item-title-sub {
  font-size: 0.75em;
  font-weight: 400;
}
.p-s-it .p-tax-service__item-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__item-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__item-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__item-text {
    font-size: 16px;
  }
}
.p-s-it .p-tax-service__message {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message {
    margin-bottom: 60px;
  }
}
.p-s-it .p-tax-service__message {
  margin-top: 120px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message {
    margin-top: 0px;
  }
}
.p-s-it .p-tax-service__message {
  position: relative;
  padding-top: 0;
  padding-bottom: 60px;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message {
    padding-bottom: 40px;
  }
}
.p-s-it .p-tax-service__message-content {
  position: relative;
  z-index: 1;
}
.p-s-it .p-tax-service__message-heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-heading {
    margin-bottom: 30px;
  }
}
.p-s-it .p-tax-service__message-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__message-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__message-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__message-heading {
    font-size: 26px;
  }
}
.p-s-it .p-tax-service__message-heading {
  position: relative;
  text-align: center;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-heading {
    text-align: left;
    margin-bottom: 30px;
  }
}
.p-s-it .p-tax-service__message-lead {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__message-lead {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__message-lead {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__message-lead {
    font-size: 16px;
  }
}
.p-s-it .p-tax-service__message-lead {
  margin-bottom: 60px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-lead {
    margin-bottom: 40px;
  }
}
.p-s-it .p-tax-service__message-lead {
  text-align: center;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-lead {
    text-align: left;
  }
}
.p-s-it .p-tax-service__message-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 24px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 24px;
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-list {
    margin-bottom: 30px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 20px;
  }
}
.p-s-it .p-tax-service__message-item {
  background-color: rgba(255, 255, 255, 0.8);
  border-radius: 12px;
  padding: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 0;
  -webkit-box-align: stretch;
      -ms-flex-align: stretch;
          align-items: stretch;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
  overflow: hidden;
}
.p-s-it .p-tax-service__message-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 48px;
  min-height: 48px;
  background-color: #385a41;
  border-radius: 12px 0 0 12px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  -ms-flex-item-align: stretch;
      -ms-grid-row-align: stretch;
      align-self: stretch;
  padding: 0;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-icon {
    width: 40px;
    min-height: 40px;
    border-radius: 8px 0 0 8px;
  }
}
.p-s-it .p-tax-service__message-icon .material-icons {
  color: #ffffff;
  font-size: 28px;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-icon .material-icons {
    font-size: 24px;
  }
}
.p-s-it .p-tax-service__message-item-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  padding: 24px 24px 24px 20px;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-item-content {
    padding: 20px 20px 20px 16px;
  }
}
.p-s-it .p-tax-service__message-item-title {
  margin-bottom: 8px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-item-title {
    margin-bottom: 6px;
  }
}
.p-s-it .p-tax-service__message-item-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(20 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__message-item-title {
    font-size: 20px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__message-item-title {
    font-size: calc(0.4464285714vw + 16.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__message-item-title {
    font-size: 18px;
  }
}
.p-s-it .p-tax-service__message-item-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__message-item-text {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__message-item-text {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__message-item-text {
    font-size: 14px;
  }
}
.p-s-it .p-tax-service__message-item-text {
  margin: 0;
}
.p-s-it .p-tax-service__message-closing {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__message-closing {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__message-closing {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__message-closing {
    font-size: 16px;
  }
}
.p-s-it .p-tax-service__message-closing {
  text-align: center;
  margin: 0;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-closing {
    text-align: left;
  }
}
.p-s-it .p-tax-service__message-cards {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr 30px 1fr;
  grid-template-columns: repeat(3, 1fr);
  gap: 30px;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__message-cards {
    -ms-grid-columns: 1fr 24px 1fr;
    grid-template-columns: repeat(2, 1fr);
    gap: 24px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-cards {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 20px;
  }
}
.p-s-it .p-tax-service__message-card {
  background-color: rgba(255, 255, 255, 0.9);
  border-radius: 12px;
  padding: 32px 24px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-card {
    padding: 24px 20px;
  }
}
.p-s-it .p-tax-service__message-card-title {
  margin-bottom: 24px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-card-title {
    margin-bottom: 12px;
  }
}
.p-s-it .p-tax-service__message-card-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(20 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__message-card-title {
    font-size: 20px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__message-card-title {
    font-size: calc(0.4464285714vw + 16.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__message-card-title {
    font-size: 18px;
  }
}
.p-s-it .p-tax-service__message-card-title {
  margin: 0;
  padding-bottom: 20px;
  border-bottom: 1px solid rgba(201, 78, 64, 0.2);
  position: relative;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-card-title {
    padding-bottom: 12px;
    margin-bottom: 16px;
  }
}
.p-s-it .p-tax-service__message-card-title::after {
  content: "";
  position: absolute;
  bottom: -1px;
  left: 0;
  width: 60px;
  height: 2px;
  background-color: #c94e40;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-card-title::after {
    width: 40px;
  }
}
.p-s-it .p-tax-service__message-card-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__message-card-text {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__message-card-text {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__message-card-text {
    font-size: 14px;
  }
}
.p-s-it .p-tax-service__message-card-text {
  margin-top: 20px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__message-card-text {
    margin-top: 12px;
  }
}
.p-s-it .p-tax-service__message-card-text {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
.p-s-it .p-tax-service__merit {
  margin-bottom: 0;
}
.p-s-it .p-tax-service__merit-inner {
  padding-bottom: 40px;
}
.p-s-it .p-tax-service__merit-content {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 300px 60px 1fr;
  grid-template-columns: 300px 1fr;
  gap: 60px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__merit-content {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 40px;
  }
}
.p-s-it .p-tax-service__merit-image {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 300px;
  min-width: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__merit-image {
    display: none;
  }
}
.p-s-it .p-tax-service__merit-image img {
  width: 100%;
  height: auto;
  display: block;
  max-width: 300px;
}
.p-s-it .p-tax-service__merit-right {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: auto 60px 1fr;
  grid-template-columns: auto 1fr;
  gap: 60px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__merit-right {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 40px;
  }
}
.p-s-it .p-tax-service__merit-list {
  padding: 0;
  margin-top: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__merit-list {
    margin-top: 30px;
  }
}
.p-s-it .p-tax-service__merit-list {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 0;
}
.p-s-it .p-tax-service__merit-item {
  padding: 30px 0;
  border-bottom: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-it .p-tax-service__merit-item:first-child {
  padding-top: 0;
}
.p-s-it .p-tax-service__merit-item:last-child {
  border-bottom: none;
  padding-bottom: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__merit-item {
    padding: 24px 0;
  }
}
.p-s-it .p-tax-service__merit-title {
  margin-bottom: 14px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__merit-title {
    margin-bottom: 12px;
  }
}
.p-s-it .p-tax-service__merit-title {
  font-style: normal;
  font-weight: 400;
  font-size: calc(42 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.2;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__merit-title {
    font-size: 42px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__merit-title {
    font-size: calc(2.2321428571vw + 24.8571428571px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__merit-title {
    font-size: 32px;
  }
}
.p-s-it .p-tax-service__merit-text {
  margin-top: 20px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__merit-text {
    margin-top: 12px;
  }
}
.p-s-it .p-tax-service__merit-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__merit-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__merit-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__merit-text {
    font-size: 16px;
  }
}
.p-s-it .p-tax-service__merit-text {
  margin-bottom: 12px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__merit-text {
    margin-bottom: 10px;
  }
}
.p-s-it .p-tax-service__merit-detail {
  list-style: none;
  padding: 0;
  margin: 0;
  padding-left: 24px;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__merit-detail {
    padding-left: 20px;
  }
}
.p-s-it .p-tax-service__merit-detail li {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__merit-detail li {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__merit-detail li {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__merit-detail li {
    font-size: 16px;
  }
}
.p-s-it .p-tax-service__merit-detail li {
  position: relative;
  padding-left: 8px;
  margin-bottom: 8px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__merit-detail li {
    margin-bottom: 6px;
  }
}
.p-s-it .p-tax-service__merit-detail li:last-child {
  margin-bottom: 0;
}
.p-s-it .p-tax-service__merit-detail li::before {
  content: "●";
  position: absolute;
  left: -24px;
  top: 0.8em;
  font-size: 13px;
  color: #83bb38;
  line-height: 1;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__merit-detail li::before {
    left: -20px;
    font-size: 12px;
  }
}
.p-s-it .p-tax-service__merit-heading {
  font-style: normal;
  font-weight: 400;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__merit-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__merit-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__merit-heading {
    font-size: 26px;
  }
}
.p-s-it .p-tax-service__merit-heading {
  -webkit-writing-mode: vertical-rl;
      -ms-writing-mode: tb-rl;
          writing-mode: vertical-rl;
  text-orientation: upright;
  letter-spacing: 0.1em;
  position: relative;
  display: -webkit-inline-box;
  display: -ms-inline-flexbox;
  display: inline-flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 20px;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__merit-heading {
    -webkit-writing-mode: horizontal-tb;
        -ms-writing-mode: lr-tb;
            writing-mode: horizontal-tb;
    text-orientation: mixed;
    text-align: center;
    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;
    gap: 16px;
  }
}
.p-s-it .p-tax-service__merit-heading::before, .p-s-it .p-tax-service__merit-heading::after {
  content: "/";
  color: #83bb38;
  font-size: 48px;
  font-weight: 300;
  line-height: 1;
  display: none;
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__merit-heading::before, .p-s-it .p-tax-service__merit-heading::after {
    display: inline-block;
    font-size: 40px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__merit-heading::before, .p-s-it .p-tax-service__merit-heading::after {
    font-size: 32px;
  }
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__merit-heading::before {
    -webkit-box-ordinal-group: 0;
        -ms-flex-order: -1;
            order: -1;
  }
}
@media screen and (max-width: 1000px) {
  .p-s-it .p-tax-service__merit-heading::after {
    -webkit-box-ordinal-group: 2;
        -ms-flex-order: 1;
            order: 1;
  }
}
.p-s-it .p-tax-service__wave-divider {
  width: 100%;
  height: 120px;
  margin: 0;
  padding: 0;
  background-color: #f6f2e9;
  position: relative;
  overflow: hidden;
  margin-top: -1px;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__wave-divider {
    height: 80px;
  }
}
.p-s-it .p-tax-service__wave-divider-svg {
  width: 100%;
  height: 100%;
  display: block;
  position: absolute;
  bottom: 0;
  left: 0;
}
.p-s-it .p-tax-service__faq {
  margin-bottom: 0;
  background-color: #e5ddd0;
  position: relative;
  padding-top: 80px;
  padding-bottom: 80px;
  margin-top: 0;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__faq {
    padding-top: 60px;
    padding-bottom: 60px;
  }
}
.p-s-it .p-tax-service__faq-heading-prefix {
  font-style: normal;
  font-weight: 400;
  font-size: calc(14 / 16 * 1rem);
  color: rgba(54, 31, 15, 0.9);
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__faq-heading-prefix {
    font-size: 14px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__faq-heading-prefix {
    font-size: calc(0.4464285714vw + 10.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__faq-heading-prefix {
    font-size: 12px;
  }
}
.p-s-it .p-tax-service__faq-heading {
  margin-bottom: 60px;
}
@media only screen and (max-width: 768px) {
  .p-s-it .p-tax-service__faq-heading {
    margin-bottom: 40px;
  }
}
.p-s-it .p-tax-service__faq-heading {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 8px;
}
.p-s-it .p-tax-service__faq-heading-main {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__faq-heading-main {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__faq-heading-main {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__faq-heading-main {
    font-size: 26px;
  }
}
.p-s-it .p-tax-service__faq-heading-sub {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: rgba(51, 51, 51, 0.6);
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__faq-heading-sub {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__faq-heading-sub {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__faq-heading-sub {
    font-size: 14px;
  }
}
.p-s-it .p-tax-service__faq-heading-sub {
  text-transform: uppercase;
  letter-spacing: 0.1em;
}
.p-s-it .p-tax-service__faq-list {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 30px;
  overflow: hidden;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__faq-list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
  }
}
.p-s-it .p-tax-service__faq-column {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 20px;
}
.p-s-it .p-tax-service__faq-column:first-child {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-it .p-tax-service__faq-item {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-it .p-tax-service__faq-item:first-child {
  border-top: none;
}
.p-s-it .p-tax-service__faq-question {
  width: 100%;
  padding: 24px 20px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  gap: 16px;
  background-color: #ffffff;
  border: none;
  cursor: pointer;
  text-align: left;
  -webkit-transition: background-color 0.3s ease;
  transition: background-color 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__faq-question {
    padding: 20px 16px;
  }
}
.p-s-it .p-tax-service__faq-question:hover {
  background-color: #d8f5cb;
}
.p-s-it .p-tax-service__faq-question-text {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__faq-question-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__faq-question-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__faq-question-text {
    font-size: 16px;
  }
}
.p-s-it .p-tax-service__faq-item.is-open .p-tax-service__faq-question {
  background-color: #d8f5cb;
}
.p-s-it .p-tax-service__faq-item.is-open .p-tax-service__faq-question:hover {
  background-color: #d8f5cb;
}
.p-s-it .p-tax-service__faq-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  color: #83bb38;
  font-size: 24px;
  -webkit-transition: -webkit-transform 0.3s ease;
  transition: -webkit-transform 0.3s ease;
  transition: transform 0.3s ease;
  transition: transform 0.3s ease, -webkit-transform 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__faq-icon {
    font-size: 20px;
  }
}
.p-s-it .p-tax-service__faq-item.is-open .p-tax-service__faq-icon {
  -webkit-transform: rotate(180deg);
          transform: rotate(180deg);
}
.p-s-it .p-tax-service__faq-answer {
  max-height: 0;
  overflow: hidden;
  -webkit-transition: max-height 0.3s ease, padding 0.3s ease;
  transition: max-height 0.3s ease, padding 0.3s ease;
  padding: 0 20px;
  background-color: #ffffff;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__faq-answer {
    padding: 0 16px;
  }
}
.p-s-it .p-tax-service__faq-answer p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-it .p-tax-service__faq-answer p {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-it .p-tax-service__faq-answer p {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-it .p-tax-service__faq-answer p {
    font-size: 14px;
  }
}
.p-s-it .p-tax-service__faq-answer p {
  padding: 20px 0;
}
@media screen and (max-width: 768px) {
  .p-s-it .p-tax-service__faq-answer p {
    padding-bottom: 20px;
  }
}
.p-s-it .p-tax-service__faq-item.is-open .p-tax-service__faq-answer {
  max-height: 1000px;
  padding-top: 0;
}

/*--------------------------------

英語ページ専用カスタマイズ
English Page Customization

英語版ページ（e-p-s-it.php）専用のスタイル調整
lang="en" 属性が付与された .p-s-it に対する上書き

---------------------------------*/
.p-s-it[lang=en] .p-tax-service__merit-heading {
  display: none;
  text-align: left;
}
@media screen and (max-width: 1000px) {
  .p-s-it[lang=en] .p-tax-service__merit-heading {
    display: block;
    font-style: normal;
    font-weight: 600;
    font-size: calc(18 / 16 * 1rem);
    color: #361f0f;
    letter-spacing: 0.05em;
    line-height: 1.5;
    margin-bottom: 0;
  }
  .p-s-it[lang=en] .p-tax-service__merit-heading::before, .p-s-it[lang=en] .p-tax-service__merit-heading::after {
    display: none;
  }
}

/*--------------------------------

会社設立・起業支援サービス

--------------------------------*/
/**************************

仮置きコンテンツ：会社設立・起業支援サービス

**************************/
.p-s-startup .p-tax-service {
  padding-top: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service {
    padding-top: 20px;
  }
}
.p-s-startup .p-tax-service {
  padding-bottom: 100px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service {
    padding-bottom: 60px;
  }
}
.p-s-startup .p-tax-service {
  background-color: #f6f2e9;
}
.p-s-startup .p-tax-service__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-s-startup .p-tax-service__header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__header {
    margin-bottom: 60px;
  }
}
.p-s-startup .p-tax-service__title {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__title {
    margin-bottom: 16px;
  }
}
.p-s-startup .p-tax-service__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(56 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__title {
    font-size: 56px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__title {
    font-size: calc(4.0178571429vw + 25.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__title {
    font-size: 38px;
  }
}
.p-s-startup .p-tax-service__subtitle {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__subtitle {
    margin-bottom: 0;
  }
}
.p-s-startup .p-tax-service__subtitle {
  font-style: normal;
  font-weight: 500;
  font-size: calc(24 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__subtitle {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__subtitle {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__subtitle {
    font-size: 20px;
  }
}
.p-s-startup .p-tax-service__lead {
  position: relative;
  margin-left: calc(50% - 50vw);
  margin-right: calc(50% - 50vw);
  padding-left: calc(50vw - 50%);
  padding-right: calc(50vw - 50%);
}
.p-s-startup .p-tax-service__lead::before {
  content: "";
  position: absolute;
  top: 50%;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  right: 0;
  width: 90vw;
  height: 100%;
  background-color: #ffffff;
  border-radius: 50vw 0 0 0;
  z-index: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
.p-s-startup .p-tax-service__lead-container {
  position: relative;
  z-index: 1;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 60px;
  max-width: 1000px;
  margin: 0 auto;
  padding: 60px 0;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__lead-container {
    -webkit-box-orient: vertical;
    -webkit-box-direction: normal;
        -ms-flex-direction: column;
            flex-direction: column;
    gap: 30px;
    padding: 40px 20px;
  }
}
.p-s-startup .p-tax-service__lead-image {
  -webkit-box-flex: 0;
      -ms-flex: 0 0 45%;
          flex: 0 0 45%;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
.p-s-startup .p-tax-service__lead-image img {
  width: 100%;
  height: auto;
  border-radius: 16px;
  -webkit-box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
          box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__lead-image img {
    border-radius: 12px;
  }
}
.p-s-startup .p-tax-service__lead-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__lead-content {
    width: 100%;
  }
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__lead-content {
    width: 100%;
  }
}
.p-s-startup .p-tax-service__lead-title {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__lead-title {
    margin-bottom: 20px;
  }
}
.p-s-startup .p-tax-service__lead-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__lead-title {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__lead-title {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__lead-title {
    font-size: 22px;
  }
}
.p-s-startup .p-tax-service__lead-title {
  position: relative;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 4px;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__lead-title {
    text-align: center;
  }
}
.p-s-startup .p-tax-service__lead-title-en {
  font-style: normal;
  font-weight: 400;
  font-size: calc(12 / 16 * 1rem);
  color: #385a41;
  letter-spacing: 0.05em;
  line-height: 1.5;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  display: block;
}
.p-s-startup .p-tax-service__lead-title::after {
  content: "";
  position: absolute;
  bottom: -16px;
  left: 0;
  width: 60px;
  height: 3px;
  background-color: #c94e40;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__lead-title::after {
    display: none;
  }
}
.p-s-startup .p-tax-service__lead-text {
  margin-top: 50px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__lead-text {
    margin-top: 40px;
  }
}
.p-s-startup .p-tax-service__lead-text p:not(:first-of-type) {
  margin-top: 20px;
}
.p-s-startup .p-tax-service__lead-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__lead-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__lead-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__lead-text p {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__lead-text p {
    text-align: justify;
  }
}
.p-s-startup .p-tax-service__heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__heading {
    margin-bottom: 30px;
  }
}
.p-s-startup .p-tax-service__heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__heading {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__heading {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__heading {
    font-size: 22px;
  }
}
.p-s-startup .p-tax-service__heading {
  position: relative;
  padding-bottom: 20px;
  border-bottom: 2px solid rgba(133, 76, 35, 0.3);
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__heading {
    padding-bottom: 16px;
    margin-bottom: 24px;
  }
}
.p-s-startup .p-tax-service__heading::after {
  content: "";
  position: absolute;
  bottom: -2px;
  left: 0;
  width: 80px;
  height: 2px;
  background-color: #361f0f;
}
.p-s-startup .p-tax-service__content {
  margin-bottom: 120px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__content {
    margin-bottom: 60px;
  }
}
.p-s-startup .p-tax-service__content {
  position: relative;
  overflow: hidden;
}
.p-s-startup .p-tax-service__content::before {
  content: "Service Contents";
  font-family: "Raleway", sans-serif;
  position: absolute;
  top: 0;
  left: 50%;
  -webkit-transform: translateX(-50%);
          transform: translateX(-50%);
  font-size: 120px;
  font-weight: 100;
  color: rgba(51, 51, 51, 0.08);
  line-height: 1;
  z-index: 0;
  pointer-events: none;
  white-space: nowrap;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__content::before {
    font-size: 80px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__content::before {
    font-size: 60px;
  }
}
.p-s-startup .p-tax-service__content-heading {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__content-heading {
    margin-bottom: 40px;
  }
}
.p-s-startup .p-tax-service__content-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__content-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__content-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__content-heading {
    font-size: 26px;
  }
}
.p-s-startup .p-tax-service__content-heading {
  position: relative;
  z-index: 1;
  text-align: center;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__content-heading {
    margin-bottom: 24px;
    text-align: left;
  }
}
.p-s-startup .p-tax-service__list {
  list-style: none;
  padding: 0;
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 40px 30px;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 0;
  }
}
.p-s-startup .p-tax-service__item {
  background-color: #ffffff;
  padding: 30px;
  border-radius: 8px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 20px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__item {
    padding: 24px 20px;
    border-radius: 0;
    -webkit-box-shadow: none;
            box-shadow: none;
    border-bottom: 1px solid rgba(201, 78, 64, 0.2);
  }
  .p-s-startup .p-tax-service__item:first-child {
    border-top-left-radius: 8px;
    border-top-right-radius: 8px;
  }
  .p-s-startup .p-tax-service__item:last-child {
    border-bottom-left-radius: 8px;
    border-bottom-right-radius: 8px;
    border-bottom: none;
  }
}
.p-s-startup .p-tax-service__item-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 60px;
  height: 60px;
  border-radius: 50%;
  background-color: #c94e40;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__item-icon {
    width: 50px;
    height: 50px;
  }
}
.p-s-startup .p-tax-service__item-icon .material-icons {
  color: #ffffff;
  font-size: 32px;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__item-icon .material-icons {
    font-size: 28px;
  }
}
.p-s-startup .p-tax-service__item-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
.p-s-startup .p-tax-service__item-title {
  margin-bottom: 16px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__item-title {
    margin-bottom: 12px;
  }
}
.p-s-startup .p-tax-service__item-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__item-title {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__item-title {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__item-title {
    font-size: 20px;
  }
}
.p-s-startup .p-tax-service__item-title-sub {
  font-size: 0.75em;
  font-weight: 400;
}
.p-s-startup .p-tax-service__item-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__item-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__item-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__item-text {
    font-size: 16px;
  }
}
.p-s-startup .p-tax-service__item-note {
  display: block;
  font-style: normal;
  font-weight: 400;
  font-size: calc(14 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.02em;
  line-height: 1.6;
  margin-top: 12px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__item-note {
    margin-top: 10px;
  }
}
.p-s-startup .p-tax-service__item-note {
  padding: 8px 12px;
  background-color: #f9f7f3;
  border: 1px solid rgba(201, 78, 64, 0.2);
  border-radius: 4px;
  color: rgba(51, 51, 51, 0.8);
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__item-note {
    padding: 6px 10px;
    border-radius: 3px;
  }
}
.p-s-startup .p-tax-service__message {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__message {
    margin-bottom: 60px;
  }
}
.p-s-startup .p-tax-service__message {
  position: relative;
  padding-top: 0px;
  padding-bottom: 60px;
  background: linear-gradient(135deg, #ffffff 0%, #ffffff 70%, rgba(131, 187, 56, 0.1) 100%);
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__message {
    padding-top: 0px;
    padding-bottom: 40px;
    background: #ffffff;
  }
}
.p-s-startup .p-tax-service__message-content {
  position: relative;
  z-index: 1;
}
.p-s-startup .p-tax-service__message-heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__message-heading {
    margin-bottom: 30px;
  }
}
.p-s-startup .p-tax-service__message-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__message-heading {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__message-heading {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__message-heading {
    font-size: 20px;
  }
}
.p-s-startup .p-tax-service__message-heading {
  background-color: #83bb38;
  color: #ffffff;
  padding: 20px 40px;
  display: inline-block;
  position: relative;
  margin-left: 0;
  margin-top: -30px;
  z-index: 1;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__message-heading {
    padding: 16px 24px;
    margin-top: -20px;
  }
}
.p-s-startup .p-tax-service__message-heading::after {
  content: "";
  position: absolute;
  bottom: -10px;
  left: 0;
  width: 0;
  height: 0;
  border-style: solid;
  border-color: transparent rgb(103.5061728395, 147.7530864198, 44.2469135802) transparent transparent;
  border-width: 0 30px 10px 0;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__message-heading::after {
    border-width: 0 20px 8px 0;
    bottom: -8px;
  }
}
.p-s-startup .p-tax-service__message-text {
  position: relative;
  z-index: 1;
}
.p-s-startup .p-tax-service__message-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__message-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__message-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__message-text p {
    font-size: 16px;
  }
}
.p-s-startup .p-tax-service__message-text p:last-child {
  margin-bottom: 0;
}
.p-s-startup .p-tax-service__merit {
  margin-bottom: 0;
}
.p-s-startup .p-tax-service__merit-inner {
  padding-bottom: 40px;
}
.p-s-startup .p-tax-service__merit-content {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 300px 60px 1fr;
  grid-template-columns: 300px 1fr;
  gap: 60px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__merit-content {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 40px;
  }
}
.p-s-startup .p-tax-service__merit-image {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 300px;
  min-width: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__merit-image {
    display: none;
  }
}
.p-s-startup .p-tax-service__merit-image img {
  width: 100%;
  height: auto;
  display: block;
  max-width: 300px;
}
.p-s-startup .p-tax-service__merit-right {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: auto 60px 1fr;
  grid-template-columns: auto 1fr;
  gap: 60px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__merit-right {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 40px;
  }
}
.p-s-startup .p-tax-service__merit-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 0;
}
.p-s-startup .p-tax-service__merit-item {
  padding: 30px 0;
  border-bottom: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-startup .p-tax-service__merit-item:first-child {
  padding-top: 0;
}
.p-s-startup .p-tax-service__merit-item:last-child {
  border-bottom: none;
  padding-bottom: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__merit-item {
    padding: 24px 0;
  }
}
.p-s-startup .p-tax-service__merit-title {
  margin-bottom: 14px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__merit-title {
    margin-bottom: 12px;
  }
}
.p-s-startup .p-tax-service__merit-title {
  font-style: normal;
  font-weight: 400;
  font-size: calc(48 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.2;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__merit-title {
    font-size: 48px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__merit-title {
    font-size: calc(2.6785714286vw + 27.4285714286px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__merit-title {
    font-size: 36px;
  }
}
.p-s-startup .p-tax-service__merit-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__merit-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__merit-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__merit-text {
    font-size: 16px;
  }
}
.p-s-startup .p-tax-service__merit-text {
  margin-bottom: 12px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__merit-text {
    margin-bottom: 10px;
  }
}
.p-s-startup .p-tax-service__merit-detail {
  list-style: none;
  padding: 0;
  margin: 0;
  padding-left: 24px;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__merit-detail {
    padding-left: 20px;
  }
}
.p-s-startup .p-tax-service__merit-detail li {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__merit-detail li {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__merit-detail li {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__merit-detail li {
    font-size: 16px;
  }
}
.p-s-startup .p-tax-service__merit-detail li {
  position: relative;
  padding-left: 8px;
  margin-bottom: 8px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__merit-detail li {
    margin-bottom: 6px;
  }
}
.p-s-startup .p-tax-service__merit-detail li:last-child {
  margin-bottom: 0;
}
.p-s-startup .p-tax-service__merit-detail li::before {
  content: "●";
  position: absolute;
  left: -24px;
  top: 0.8em;
  font-size: 13px;
  color: #83bb38;
  line-height: 1;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__merit-detail li::before {
    left: -20px;
    font-size: 12px;
  }
}
.p-s-startup .p-tax-service__merit-note {
  display: block;
  font-style: normal;
  font-weight: 400;
  font-size: calc(14 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.02em;
  line-height: 1.6;
  margin-top: 12px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__merit-note {
    margin-top: 10px;
  }
}
.p-s-startup .p-tax-service__merit-note {
  padding: 8px 12px;
  background-color: #f9f7f3;
  border: 1px solid rgba(201, 78, 64, 0.2);
  border-radius: 4px;
  color: rgba(51, 51, 51, 0.8);
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__merit-note {
    padding: 6px 10px;
    border-radius: 3px;
  }
}
.p-s-startup .p-tax-service__merit-heading {
  font-style: normal;
  font-weight: 400;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__merit-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__merit-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__merit-heading {
    font-size: 26px;
  }
}
.p-s-startup .p-tax-service__merit-heading {
  -webkit-writing-mode: vertical-rl;
      -ms-writing-mode: tb-rl;
          writing-mode: vertical-rl;
  text-orientation: upright;
  letter-spacing: 0.1em;
  position: relative;
  display: -webkit-inline-box;
  display: -ms-inline-flexbox;
  display: inline-flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 20px;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__merit-heading {
    -webkit-writing-mode: horizontal-tb;
        -ms-writing-mode: lr-tb;
            writing-mode: horizontal-tb;
    text-orientation: mixed;
    text-align: center;
    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;
    gap: 16px;
  }
}
.p-s-startup .p-tax-service__merit-heading::before, .p-s-startup .p-tax-service__merit-heading::after {
  content: "/";
  color: #83bb38;
  font-size: 48px;
  font-weight: 300;
  line-height: 1;
  display: none;
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__merit-heading::before, .p-s-startup .p-tax-service__merit-heading::after {
    display: inline-block;
    font-size: 40px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__merit-heading::before, .p-s-startup .p-tax-service__merit-heading::after {
    font-size: 32px;
  }
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__merit-heading::before {
    -webkit-box-ordinal-group: 0;
        -ms-flex-order: -1;
            order: -1;
  }
}
@media screen and (max-width: 1000px) {
  .p-s-startup .p-tax-service__merit-heading::after {
    -webkit-box-ordinal-group: 2;
        -ms-flex-order: 1;
            order: 1;
  }
}
.p-s-startup .p-tax-service__wave-divider {
  width: 100%;
  height: 120px;
  margin: 0;
  padding: 0;
  background-color: #f6f2e9;
  position: relative;
  overflow: hidden;
  margin-top: -1px;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__wave-divider {
    height: 80px;
  }
}
.p-s-startup .p-tax-service__wave-divider-svg {
  width: 100%;
  height: 100%;
  display: block;
  position: absolute;
  bottom: 0;
  left: 0;
}
.p-s-startup .p-tax-service__faq {
  margin-bottom: 0;
  background-color: #e5ddd0;
  position: relative;
  padding-top: 80px;
  padding-bottom: 80px;
  margin-top: 0;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__faq {
    padding-top: 60px;
    padding-bottom: 60px;
  }
}
.p-s-startup .p-tax-service__faq-heading-prefix {
  font-style: normal;
  font-weight: 400;
  font-size: calc(14 / 16 * 1rem);
  color: rgba(54, 31, 15, 0.9);
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__faq-heading-prefix {
    font-size: 14px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__faq-heading-prefix {
    font-size: calc(0.4464285714vw + 10.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__faq-heading-prefix {
    font-size: 12px;
  }
}
.p-s-startup .p-tax-service__faq-heading {
  margin-bottom: 60px;
}
@media only screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__faq-heading {
    margin-bottom: 40px;
  }
}
.p-s-startup .p-tax-service__faq-heading {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 8px;
}
.p-s-startup .p-tax-service__faq-heading-main {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__faq-heading-main {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__faq-heading-main {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__faq-heading-main {
    font-size: 26px;
  }
}
.p-s-startup .p-tax-service__faq-heading-sub {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: rgba(51, 51, 51, 0.6);
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__faq-heading-sub {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__faq-heading-sub {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__faq-heading-sub {
    font-size: 14px;
  }
}
.p-s-startup .p-tax-service__faq-heading-sub {
  text-transform: uppercase;
  letter-spacing: 0.1em;
}
.p-s-startup .p-tax-service__faq-list {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 30px;
  overflow: hidden;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__faq-list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
  }
}
.p-s-startup .p-tax-service__faq-column {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 20px;
}
.p-s-startup .p-tax-service__faq-column:first-child {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-startup .p-tax-service__faq-item {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-startup .p-tax-service__faq-item:first-child {
  border-top: none;
}
.p-s-startup .p-tax-service__faq-question {
  width: 100%;
  padding: 24px 20px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  gap: 16px;
  background-color: #ffffff;
  border: none;
  cursor: pointer;
  text-align: left;
  -webkit-transition: background-color 0.3s ease;
  transition: background-color 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__faq-question {
    padding: 20px 16px;
  }
}
.p-s-startup .p-tax-service__faq-question:hover {
  background-color: #d8f5cb;
}
.p-s-startup .p-tax-service__faq-question-text {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__faq-question-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__faq-question-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__faq-question-text {
    font-size: 16px;
  }
}
.p-s-startup .p-tax-service__faq-item.is-open .p-tax-service__faq-question {
  background-color: #d8f5cb;
}
.p-s-startup .p-tax-service__faq-item.is-open .p-tax-service__faq-question:hover {
  background-color: #d8f5cb;
}
.p-s-startup .p-tax-service__faq-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  color: #83bb38;
  font-size: 24px;
  -webkit-transition: -webkit-transform 0.3s ease;
  transition: -webkit-transform 0.3s ease;
  transition: transform 0.3s ease;
  transition: transform 0.3s ease, -webkit-transform 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__faq-icon {
    font-size: 20px;
  }
}
.p-s-startup .p-tax-service__faq-item.is-open .p-tax-service__faq-icon {
  -webkit-transform: rotate(180deg);
          transform: rotate(180deg);
}
.p-s-startup .p-tax-service__faq-answer {
  max-height: 0;
  overflow: hidden;
  -webkit-transition: max-height 0.3s ease, padding 0.3s ease;
  transition: max-height 0.3s ease, padding 0.3s ease;
  padding: 0 20px;
  background-color: #ffffff;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__faq-answer {
    padding: 0 16px;
  }
}
.p-s-startup .p-tax-service__faq-answer p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-startup .p-tax-service__faq-answer p {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-startup .p-tax-service__faq-answer p {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-startup .p-tax-service__faq-answer p {
    font-size: 14px;
  }
}
.p-s-startup .p-tax-service__faq-answer p {
  padding: 20px 0;
}
@media screen and (max-width: 768px) {
  .p-s-startup .p-tax-service__faq-answer p {
    padding-bottom: 20px;
  }
}
.p-s-startup .p-tax-service__faq-item.is-open .p-tax-service__faq-answer {
  max-height: 1000px;
  padding-top: 0;
}

/*--------------------------------

英語ページ専用カスタマイズ
English Page Customization

英語版ページ（e-p-s-startup.php）専用のスタイル調整
lang="en" 属性が付与された .p-s-startup に対する上書き

---------------------------------*/
.p-s-startup[lang=en] .p-tax-service__merit-heading {
  display: none;
  text-align: left;
}
@media screen and (max-width: 1000px) {
  .p-s-startup[lang=en] .p-tax-service__merit-heading {
    display: block;
    font-style: normal;
    font-weight: 600;
    font-size: calc(18 / 16 * 1rem);
    color: #361f0f;
    letter-spacing: 0.05em;
    line-height: 1.5;
    margin-bottom: 0;
  }
  .p-s-startup[lang=en] .p-tax-service__merit-heading::before, .p-s-startup[lang=en] .p-tax-service__merit-heading::after {
    display: none;
  }
}

/*--------------------------------

相続税・贈与税の申告・生前対策サービス

--------------------------------*/
/**************************

仮置きコンテンツ：相続税・贈与税の申告・生前対策サービス

**************************/
.p-s-inheritance .p-tax-service {
  padding-top: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service {
    padding-top: 20px;
  }
}
.p-s-inheritance .p-tax-service {
  padding-bottom: 100px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service {
    padding-bottom: 60px;
  }
}
.p-s-inheritance .p-tax-service {
  background-color: #f6f2e9;
}
.p-s-inheritance .p-tax-service__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-s-inheritance .p-tax-service__header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__header {
    margin-bottom: 60px;
  }
}
.p-s-inheritance .p-tax-service__title {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__title {
    margin-bottom: 16px;
  }
}
.p-s-inheritance .p-tax-service__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(56 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__title {
    font-size: 56px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__title {
    font-size: calc(4.0178571429vw + 25.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__title {
    font-size: 38px;
  }
}
.p-s-inheritance .p-tax-service__subtitle {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__subtitle {
    margin-bottom: 0;
  }
}
.p-s-inheritance .p-tax-service__subtitle {
  font-style: normal;
  font-weight: 500;
  font-size: calc(24 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__subtitle {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__subtitle {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__subtitle {
    font-size: 20px;
  }
}
.p-s-inheritance .p-tax-service__lead {
  position: relative;
  margin-left: calc(50% - 50vw);
  margin-right: calc(50% - 50vw);
  padding-left: calc(50vw - 50%);
  padding-right: calc(50vw - 50%);
}
.p-s-inheritance .p-tax-service__lead::before {
  content: "";
  position: absolute;
  top: 50%;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  right: 0;
  width: 90vw;
  height: 100%;
  background-color: #ffffff;
  border-radius: 50vw 0 0 0;
  z-index: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
.p-s-inheritance .p-tax-service__lead-container {
  position: relative;
  z-index: 1;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 60px;
  max-width: 1000px;
  margin: 0 auto;
  padding: 60px 0;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__lead-container {
    -webkit-box-orient: vertical;
    -webkit-box-direction: normal;
        -ms-flex-direction: column;
            flex-direction: column;
    gap: 30px;
    padding: 40px 20px;
  }
}
.p-s-inheritance .p-tax-service__lead-image {
  -webkit-box-flex: 0;
      -ms-flex: 0 0 45%;
          flex: 0 0 45%;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
.p-s-inheritance .p-tax-service__lead-image img {
  width: 100%;
  height: auto;
  border-radius: 16px;
  -webkit-box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
          box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__lead-image img {
    border-radius: 12px;
  }
}
.p-s-inheritance .p-tax-service__lead-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__lead-content {
    width: 100%;
  }
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__lead-content {
    width: 100%;
  }
}
.p-s-inheritance .p-tax-service__lead-title {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__lead-title {
    margin-bottom: 20px;
  }
}
.p-s-inheritance .p-tax-service__lead-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__lead-title {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__lead-title {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__lead-title {
    font-size: 22px;
  }
}
.p-s-inheritance .p-tax-service__lead-title {
  position: relative;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 4px;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__lead-title {
    text-align: center;
  }
}
.p-s-inheritance .p-tax-service__lead-title-en {
  font-style: normal;
  font-weight: 400;
  font-size: calc(12 / 16 * 1rem);
  color: #385a41;
  letter-spacing: 0.05em;
  line-height: 1.5;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  display: block;
}
.p-s-inheritance .p-tax-service__lead-title::after {
  content: "";
  position: absolute;
  bottom: -16px;
  left: 0;
  width: 60px;
  height: 3px;
  background-color: #c94e40;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__lead-title::after {
    display: none;
  }
}
.p-s-inheritance .p-tax-service__lead-text {
  margin-top: 50px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__lead-text {
    margin-top: 40px;
  }
}
.p-s-inheritance .p-tax-service__lead-text p:not(:first-of-type) {
  margin-top: 20px;
}
.p-s-inheritance .p-tax-service__lead-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__lead-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__lead-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__lead-text p {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__lead-text p {
    text-align: justify;
  }
}
.p-s-inheritance .p-tax-service__heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__heading {
    margin-bottom: 30px;
  }
}
.p-s-inheritance .p-tax-service__heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__heading {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__heading {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__heading {
    font-size: 22px;
  }
}
.p-s-inheritance .p-tax-service__heading {
  position: relative;
  padding-bottom: 20px;
  border-bottom: 2px solid rgba(133, 76, 35, 0.3);
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__heading {
    padding-bottom: 16px;
    margin-bottom: 24px;
  }
}
.p-s-inheritance .p-tax-service__heading::after {
  content: "";
  position: absolute;
  bottom: -2px;
  left: 0;
  width: 80px;
  height: 2px;
  background-color: #361f0f;
}
.p-s-inheritance .p-tax-service__content {
  margin-bottom: 120px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__content {
    margin-bottom: 60px;
  }
}
.p-s-inheritance .p-tax-service__content {
  position: relative;
  overflow: hidden;
}
.p-s-inheritance .p-tax-service__content::before {
  content: "Service Contents";
  font-family: "Raleway", sans-serif;
  position: absolute;
  top: 0;
  left: 50%;
  -webkit-transform: translateX(-50%);
          transform: translateX(-50%);
  font-size: 120px;
  font-weight: 100;
  color: rgba(51, 51, 51, 0.08);
  line-height: 1;
  z-index: 0;
  pointer-events: none;
  white-space: nowrap;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__content::before {
    font-size: 80px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__content::before {
    font-size: 60px;
  }
}
.p-s-inheritance .p-tax-service__content-heading {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__content-heading {
    margin-bottom: 40px;
  }
}
.p-s-inheritance .p-tax-service__content-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__content-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__content-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__content-heading {
    font-size: 26px;
  }
}
.p-s-inheritance .p-tax-service__content-heading {
  position: relative;
  z-index: 1;
  text-align: center;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__content-heading {
    margin-bottom: 24px;
    text-align: left;
  }
}
.p-s-inheritance .p-tax-service__list {
  list-style: none;
  padding: 0;
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 40px 30px;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 0;
  }
}
.p-s-inheritance .p-tax-service__item {
  background-color: #ffffff;
  padding: 30px;
  border-radius: 8px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 20px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__item {
    padding: 24px 20px;
    border-radius: 0;
    -webkit-box-shadow: none;
            box-shadow: none;
    border-bottom: 1px solid rgba(201, 78, 64, 0.2);
  }
  .p-s-inheritance .p-tax-service__item:first-child {
    border-top-left-radius: 8px;
    border-top-right-radius: 8px;
  }
  .p-s-inheritance .p-tax-service__item:last-child {
    border-bottom-left-radius: 8px;
    border-bottom-right-radius: 8px;
    border-bottom: none;
  }
}
.p-s-inheritance .p-tax-service__item-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 60px;
  height: 60px;
  border-radius: 50%;
  background-color: #c94e40;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__item-icon {
    width: 50px;
    height: 50px;
  }
}
.p-s-inheritance .p-tax-service__item-icon .material-icons {
  color: #ffffff;
  font-size: 32px;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__item-icon .material-icons {
    font-size: 28px;
  }
}
.p-s-inheritance .p-tax-service__item-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
.p-s-inheritance .p-tax-service__item-title {
  margin-bottom: 16px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__item-title {
    margin-bottom: 12px;
  }
}
.p-s-inheritance .p-tax-service__item-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__item-title {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__item-title {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__item-title {
    font-size: 20px;
  }
}
.p-s-inheritance .p-tax-service__item-title-sub {
  font-size: 0.75em;
  font-weight: 400;
}
.p-s-inheritance .p-tax-service__item-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__item-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__item-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__item-text {
    font-size: 16px;
  }
}
.p-s-inheritance .p-tax-service__message {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__message {
    margin-bottom: 60px;
  }
}
.p-s-inheritance .p-tax-service__message {
  position: relative;
  padding-top: 0px;
  padding-bottom: 60px;
  background: linear-gradient(135deg, #ffffff 0%, #ffffff 70%, rgba(131, 187, 56, 0.1) 100%);
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__message {
    padding-top: 0px;
    padding-bottom: 40px;
    background: #ffffff;
  }
}
.p-s-inheritance .p-tax-service__message-content {
  position: relative;
  z-index: 1;
}
.p-s-inheritance .p-tax-service__message-heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__message-heading {
    margin-bottom: 30px;
  }
}
.p-s-inheritance .p-tax-service__message-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__message-heading {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__message-heading {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__message-heading {
    font-size: 20px;
  }
}
.p-s-inheritance .p-tax-service__message-heading {
  background-color: #83bb38;
  color: #ffffff;
  padding: 20px 40px;
  display: inline-block;
  position: relative;
  margin-left: 0;
  margin-top: -30px;
  z-index: 1;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__message-heading {
    padding: 16px 24px;
    margin-top: -20px;
  }
}
.p-s-inheritance .p-tax-service__message-heading::after {
  content: "";
  position: absolute;
  bottom: -10px;
  left: 0;
  width: 0;
  height: 0;
  border-style: solid;
  border-color: transparent rgb(103.5061728395, 147.7530864198, 44.2469135802) transparent transparent;
  border-width: 0 30px 10px 0;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__message-heading::after {
    border-width: 0 20px 8px 0;
    bottom: -8px;
  }
}
.p-s-inheritance .p-tax-service__message-text {
  position: relative;
  z-index: 1;
}
.p-s-inheritance .p-tax-service__message-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__message-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__message-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__message-text p {
    font-size: 16px;
  }
}
.p-s-inheritance .p-tax-service__message-text p:last-child {
  margin-bottom: 0;
}
.p-s-inheritance .p-tax-service__merit {
  margin-bottom: 0;
}
.p-s-inheritance .p-tax-service__merit-inner {
  padding-bottom: 40px;
}
.p-s-inheritance .p-tax-service__merit-content {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 300px 60px 1fr;
  grid-template-columns: 300px 1fr;
  gap: 60px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__merit-content {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 40px;
  }
}
.p-s-inheritance .p-tax-service__merit-image {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 300px;
  min-width: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__merit-image {
    display: none;
  }
}
.p-s-inheritance .p-tax-service__merit-image img {
  width: 100%;
  height: auto;
  display: block;
  max-width: 300px;
}
.p-s-inheritance .p-tax-service__merit-right {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: auto 60px 1fr;
  grid-template-columns: auto 1fr;
  gap: 60px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__merit-right {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 40px;
  }
}
.p-s-inheritance .p-tax-service__merit-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 0;
}
.p-s-inheritance .p-tax-service__merit-item {
  padding: 30px 0;
  border-bottom: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-inheritance .p-tax-service__merit-item:first-child {
  padding-top: 0;
}
.p-s-inheritance .p-tax-service__merit-item:last-child {
  border-bottom: none;
  padding-bottom: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__merit-item {
    padding: 24px 0;
  }
}
.p-s-inheritance .p-tax-service__merit-title {
  margin-bottom: 14px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__merit-title {
    margin-bottom: 12px;
  }
}
.p-s-inheritance .p-tax-service__merit-title {
  font-style: normal;
  font-weight: 400;
  font-size: calc(48 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.2;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__merit-title {
    font-size: 48px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__merit-title {
    font-size: calc(2.6785714286vw + 27.4285714286px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__merit-title {
    font-size: 36px;
  }
}
.p-s-inheritance .p-tax-service__merit-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__merit-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__merit-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__merit-text {
    font-size: 16px;
  }
}
.p-s-inheritance .p-tax-service__merit-text {
  margin-bottom: 12px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__merit-text {
    margin-bottom: 10px;
  }
}
.p-s-inheritance .p-tax-service__merit-detail {
  list-style: none;
  padding: 0;
  margin: 0;
  padding-left: 24px;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__merit-detail {
    padding-left: 20px;
  }
}
.p-s-inheritance .p-tax-service__merit-detail li {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__merit-detail li {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__merit-detail li {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__merit-detail li {
    font-size: 16px;
  }
}
.p-s-inheritance .p-tax-service__merit-detail li {
  position: relative;
  padding-left: 8px;
  margin-bottom: 8px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__merit-detail li {
    margin-bottom: 6px;
  }
}
.p-s-inheritance .p-tax-service__merit-detail li:last-child {
  margin-bottom: 0;
}
.p-s-inheritance .p-tax-service__merit-detail li::before {
  content: "●";
  position: absolute;
  left: -24px;
  top: 0.8em;
  font-size: 13px;
  color: #83bb38;
  line-height: 1;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__merit-detail li::before {
    left: -20px;
    font-size: 12px;
  }
}
.p-s-inheritance .p-tax-service__merit-heading {
  font-style: normal;
  font-weight: 400;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__merit-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__merit-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__merit-heading {
    font-size: 26px;
  }
}
.p-s-inheritance .p-tax-service__merit-heading {
  -webkit-writing-mode: vertical-rl;
      -ms-writing-mode: tb-rl;
          writing-mode: vertical-rl;
  text-orientation: upright;
  letter-spacing: 0.1em;
  position: relative;
  display: -webkit-inline-box;
  display: -ms-inline-flexbox;
  display: inline-flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 20px;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__merit-heading {
    -webkit-writing-mode: horizontal-tb;
        -ms-writing-mode: lr-tb;
            writing-mode: horizontal-tb;
    text-orientation: mixed;
    text-align: center;
    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;
    gap: 16px;
  }
}
.p-s-inheritance .p-tax-service__merit-heading::before, .p-s-inheritance .p-tax-service__merit-heading::after {
  content: "/";
  color: #83bb38;
  font-size: 48px;
  font-weight: 300;
  line-height: 1;
  display: none;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__merit-heading::before, .p-s-inheritance .p-tax-service__merit-heading::after {
    display: inline-block;
    font-size: 40px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__merit-heading::before, .p-s-inheritance .p-tax-service__merit-heading::after {
    font-size: 32px;
  }
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__merit-heading::before {
    -webkit-box-ordinal-group: 0;
        -ms-flex-order: -1;
            order: -1;
  }
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance .p-tax-service__merit-heading::after {
    -webkit-box-ordinal-group: 2;
        -ms-flex-order: 1;
            order: 1;
  }
}
.p-s-inheritance .p-tax-service__wave-divider {
  width: 100%;
  height: 120px;
  margin: 0;
  padding: 0;
  background-color: #f6f2e9;
  position: relative;
  overflow: hidden;
  margin-top: -1px;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__wave-divider {
    height: 80px;
  }
}
.p-s-inheritance .p-tax-service__wave-divider-svg {
  width: 100%;
  height: 100%;
  display: block;
  position: absolute;
  bottom: 0;
  left: 0;
}
.p-s-inheritance .p-tax-service__faq {
  margin-bottom: 0;
  background-color: #e5ddd0;
  position: relative;
  padding-top: 80px;
  padding-bottom: 80px;
  margin-top: 0;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__faq {
    padding-top: 60px;
    padding-bottom: 60px;
  }
}
.p-s-inheritance .p-tax-service__faq-heading-prefix {
  font-style: normal;
  font-weight: 400;
  font-size: calc(14 / 16 * 1rem);
  color: rgba(54, 31, 15, 0.9);
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__faq-heading-prefix {
    font-size: 14px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__faq-heading-prefix {
    font-size: calc(0.4464285714vw + 10.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__faq-heading-prefix {
    font-size: 12px;
  }
}
.p-s-inheritance .p-tax-service__faq-heading {
  margin-bottom: 60px;
}
@media only screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__faq-heading {
    margin-bottom: 40px;
  }
}
.p-s-inheritance .p-tax-service__faq-heading {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 8px;
}
.p-s-inheritance .p-tax-service__faq-heading-main {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__faq-heading-main {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__faq-heading-main {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__faq-heading-main {
    font-size: 26px;
  }
}
.p-s-inheritance .p-tax-service__faq-heading-sub {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: rgba(51, 51, 51, 0.6);
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__faq-heading-sub {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__faq-heading-sub {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__faq-heading-sub {
    font-size: 14px;
  }
}
.p-s-inheritance .p-tax-service__faq-heading-sub {
  text-transform: uppercase;
  letter-spacing: 0.1em;
}
.p-s-inheritance .p-tax-service__faq-list {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 30px;
  overflow: hidden;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__faq-list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
  }
}
.p-s-inheritance .p-tax-service__faq-column {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 20px;
}
.p-s-inheritance .p-tax-service__faq-column:first-child {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-inheritance .p-tax-service__faq-item {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-inheritance .p-tax-service__faq-item:first-child {
  border-top: none;
}
.p-s-inheritance .p-tax-service__faq-question {
  width: 100%;
  padding: 24px 20px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  gap: 16px;
  background-color: #ffffff;
  border: none;
  cursor: pointer;
  text-align: left;
  -webkit-transition: background-color 0.3s ease;
  transition: background-color 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__faq-question {
    padding: 20px 16px;
  }
}
.p-s-inheritance .p-tax-service__faq-question:hover {
  background-color: #d8f5cb;
}
.p-s-inheritance .p-tax-service__faq-question-text {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__faq-question-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__faq-question-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__faq-question-text {
    font-size: 16px;
  }
}
.p-s-inheritance .p-tax-service__faq-item.is-open .p-tax-service__faq-question {
  background-color: #d8f5cb;
}
.p-s-inheritance .p-tax-service__faq-item.is-open .p-tax-service__faq-question:hover {
  background-color: #d8f5cb;
}
.p-s-inheritance .p-tax-service__faq-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  color: #83bb38;
  font-size: 24px;
  -webkit-transition: -webkit-transform 0.3s ease;
  transition: -webkit-transform 0.3s ease;
  transition: transform 0.3s ease;
  transition: transform 0.3s ease, -webkit-transform 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__faq-icon {
    font-size: 20px;
  }
}
.p-s-inheritance .p-tax-service__faq-item.is-open .p-tax-service__faq-icon {
  -webkit-transform: rotate(180deg);
          transform: rotate(180deg);
}
.p-s-inheritance .p-tax-service__faq-answer {
  max-height: 0;
  overflow: hidden;
  -webkit-transition: max-height 0.3s ease, padding 0.3s ease;
  transition: max-height 0.3s ease, padding 0.3s ease;
  padding: 0 20px;
  background-color: #ffffff;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__faq-answer {
    padding: 0 16px;
  }
}
.p-s-inheritance .p-tax-service__faq-answer p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-inheritance .p-tax-service__faq-answer p {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-inheritance .p-tax-service__faq-answer p {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-inheritance .p-tax-service__faq-answer p {
    font-size: 14px;
  }
}
.p-s-inheritance .p-tax-service__faq-answer p {
  padding: 20px 0;
}
@media screen and (max-width: 768px) {
  .p-s-inheritance .p-tax-service__faq-answer p {
    padding-bottom: 20px;
  }
}
.p-s-inheritance .p-tax-service__faq-item.is-open .p-tax-service__faq-answer {
  max-height: 1000px;
  padding-top: 0;
}

/*--------------------------------

英語ページ専用カスタマイズ
English Page Customization

英語版ページ（e-p-s-inheritance.php）専用のスタイル調整
lang="en" 属性が付与された .p-s-inheritance に対する上書き

---------------------------------*/
.p-s-inheritance[lang=en] .p-tax-service__merit-heading {
  display: none;
  text-align: left;
}
@media screen and (max-width: 1000px) {
  .p-s-inheritance[lang=en] .p-tax-service__merit-heading {
    display: block;
    font-style: normal;
    font-weight: 600;
    font-size: calc(18 / 16 * 1rem);
    color: #361f0f;
    letter-spacing: 0.05em;
    line-height: 1.5;
    margin-bottom: 0;
  }
  .p-s-inheritance[lang=en] .p-tax-service__merit-heading::before, .p-s-inheritance[lang=en] .p-tax-service__merit-heading::after {
    display: none;
  }
}

/*--------------------------------

業務のご案内

--------------------------------*/
/**************************

仮置きコンテンツ：業務のご案内

**************************/
.p-s-business .p-tax-service {
  padding-top: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-tax-service {
    padding-top: 20px;
  }
}
.p-s-business .p-tax-service {
  padding-bottom: 100px;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-tax-service {
    padding-bottom: 60px;
  }
}
.p-s-business .p-tax-service {
  background-color: #f6f2e9;
}
.p-s-business .p-tax-service__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-s-business .p-tax-service__header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-tax-service__header {
    margin-bottom: 60px;
  }
}
.p-s-business .p-tax-service__title {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-tax-service__title {
    margin-bottom: 16px;
  }
}
.p-s-business .p-tax-service__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(56 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-s-business .p-tax-service__title {
    font-size: 56px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-business .p-tax-service__title {
    font-size: calc(4.0178571429vw + 25.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-business .p-tax-service__title {
    font-size: 38px;
  }
}
.p-s-business .p-tax-service__subtitle {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-tax-service__subtitle {
    margin-bottom: 0;
  }
}
.p-s-business .p-tax-service__subtitle {
  font-style: normal;
  font-weight: 500;
  font-size: calc(24 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-business .p-tax-service__subtitle {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-business .p-tax-service__subtitle {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-business .p-tax-service__subtitle {
    font-size: 20px;
  }
}
.p-s-business .p-tax-service__lead {
  position: relative;
  margin-left: calc(50% - 50vw);
  margin-right: calc(50% - 50vw);
  padding-left: calc(50vw - 50%);
  padding-right: calc(50vw - 50%);
}
.p-s-business .p-tax-service__lead::before {
  content: "";
  position: absolute;
  top: 50%;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  right: 0;
  width: 90vw;
  height: 100%;
  background-color: #ffffff;
  border-radius: 50vw 0 0 0;
  z-index: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-business .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-business .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
.p-s-business .p-tax-service__lead-container {
  position: relative;
  z-index: 1;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 60px;
  max-width: 1000px;
  margin: 0 auto;
  padding: 60px 0;
}
@media screen and (max-width: 1000px) {
  .p-s-business .p-tax-service__lead-container {
    -webkit-box-orient: vertical;
    -webkit-box-direction: normal;
        -ms-flex-direction: column;
            flex-direction: column;
    gap: 30px;
    padding: 40px 20px;
  }
}
.p-s-business .p-tax-service__lead-image {
  -webkit-box-flex: 0;
      -ms-flex: 0 0 45%;
          flex: 0 0 45%;
}
@media screen and (max-width: 1000px) {
  .p-s-business .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-business .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
.p-s-business .p-tax-service__lead-image img {
  width: 100%;
  height: auto;
  border-radius: 16px;
  -webkit-box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
          box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
}
@media screen and (max-width: 768px) {
  .p-s-business .p-tax-service__lead-image img {
    border-radius: 12px;
  }
}
.p-s-business .p-tax-service__lead-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
@media screen and (max-width: 1000px) {
  .p-s-business .p-tax-service__lead-content {
    width: 100%;
  }
}
@media screen and (max-width: 768px) {
  .p-s-business .p-tax-service__lead-content {
    width: 100%;
  }
}
.p-s-business .p-tax-service__lead-title {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-tax-service__lead-title {
    margin-bottom: 20px;
  }
}
.p-s-business .p-tax-service__lead-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .p-s-business .p-tax-service__lead-title {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-business .p-tax-service__lead-title {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-business .p-tax-service__lead-title {
    font-size: 22px;
  }
}
.p-s-business .p-tax-service__lead-title {
  position: relative;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 4px;
}
@media screen and (max-width: 768px) {
  .p-s-business .p-tax-service__lead-title {
    text-align: center;
  }
}
.p-s-business .p-tax-service__lead-title-en {
  font-style: normal;
  font-weight: 400;
  font-size: calc(12 / 16 * 1rem);
  color: #385a41;
  letter-spacing: 0.05em;
  line-height: 1.5;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  display: block;
}
.p-s-business .p-tax-service__lead-title::after {
  content: "";
  position: absolute;
  bottom: -16px;
  left: 0;
  width: 60px;
  height: 3px;
  background-color: #c94e40;
}
@media screen and (max-width: 1000px) {
  .p-s-business .p-tax-service__lead-title::after {
    display: none;
  }
}
.p-s-business .p-tax-service__lead-text {
  margin-top: 50px;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-tax-service__lead-text {
    margin-top: 40px;
  }
}
.p-s-business .p-tax-service__lead-text p:not(:first-of-type) {
  margin-top: 20px;
}
.p-s-business .p-tax-service__lead-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-business .p-tax-service__lead-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-business .p-tax-service__lead-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-business .p-tax-service__lead-text p {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-business .p-tax-service__lead-text p {
    text-align: justify;
  }
}
.p-s-business .p-business-service {
  padding-top: 0;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-business-service {
    padding-top: 0;
  }
}
.p-s-business .p-business-service {
  padding-bottom: 100px;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-business-service {
    padding-bottom: 60px;
  }
}
.p-s-business .p-business-service {
  background-color: #f6f2e9;
}
.p-s-business .p-business-service__grid {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 30px;
}
@media screen and (max-width: 768px) {
  .p-s-business .p-business-service__grid {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 20px;
  }
}
.p-s-business .p-business-service__item {
  background-color: #ffffff;
  border-radius: 16px;
  padding: 40px;
  -webkit-box-shadow: 0 4px 16px rgba(0, 0, 0, 0.08);
          box-shadow: 0 4px 16px rgba(0, 0, 0, 0.08);
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  height: 100%;
}
@media screen and (max-width: 768px) {
  .p-s-business .p-business-service__item {
    padding: 30px 25px;
    border-radius: 12px;
  }
}
.p-s-business .p-business-service__content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  min-width: 0;
}
.p-s-business .p-business-service__number {
  font-style: normal;
  font-weight: 700;
  font-size: calc(12 / 16 * 1rem);
  color: #ffffff;
  letter-spacing: 0.05em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .p-s-business .p-business-service__number {
    font-size: 12px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-business .p-business-service__number {
    font-size: calc(0.4464285714vw + 8.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-business .p-business-service__number {
    font-size: 10px;
  }
}
.p-s-business .p-business-service__number {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-business-service__number {
    margin-bottom: 16px;
  }
}
.p-s-business .p-business-service__number {
  display: -webkit-inline-box;
  display: -ms-inline-flexbox;
  display: inline-flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  background-color: #c94e40;
  padding: 8px 16px 8px 12px;
  border-radius: 0 20px 20px 0;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  margin-left: -50px;
  width: -webkit-fit-content;
  width: -moz-fit-content;
  width: fit-content;
}
@media screen and (max-width: 768px) {
  .p-s-business .p-business-service__number {
    padding: 6px 12px 6px 10px;
    border-radius: 0 16px 16px 0;
    margin-left: -30px;
  }
}
.p-s-business .p-business-service__number span {
  display: inline;
  margin-left: 4px;
  font-size: inherit;
  line-height: inherit;
}
.p-s-business .p-business-service__title {
  margin-bottom: 30px;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-business-service__title {
    margin-bottom: 24px;
  }
}
.p-s-business .p-business-service__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .p-s-business .p-business-service__title {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-business .p-business-service__title {
    font-size: calc(1.7857142857vw + 18.2857142857px);
  }
}
@media (max-width: 319px) {
  .p-s-business .p-business-service__title {
    font-size: 24px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-business .p-business-service__title {
    margin-bottom: 20px;
  }
}
.p-s-business .p-business-service__description {
  margin-bottom: 30px;
}
@media only screen and (max-width: 768px) {
  .p-s-business .p-business-service__description {
    margin-bottom: 24px;
  }
}
.p-s-business .p-business-service__description p:not(:first-of-type) {
  margin-top: 6px;
}
.p-s-business .p-business-service__description {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
.p-s-business .p-business-service__description p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-business .p-business-service__description p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-business .p-business-service__description p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-business .p-business-service__description p {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-business .p-business-service__description p {
    text-align: justify;
  }
}
.p-s-business .p-business-service__list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 12px;
  margin-top: auto;
}
@media screen and (max-width: 768px) {
  .p-s-business .p-business-service__list {
    gap: 10px;
  }
}
.p-s-business .p-business-service__list li {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-business .p-business-service__list li {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-business .p-business-service__list li {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-business .p-business-service__list li {
    font-size: 14px;
  }
}
.p-s-business .p-business-service__list li {
  position: relative;
  padding-left: 24px;
}
@media screen and (max-width: 768px) {
  .p-s-business .p-business-service__list li {
    padding-left: 20px;
  }
}
.p-s-business .p-business-service__list li::before {
  content: "●";
  position: absolute;
  left: 0;
  top: 0.1em;
  color: #c94e40;
  font-size: 12px;
  line-height: 1;
}
@media screen and (max-width: 768px) {
  .p-s-business .p-business-service__list li::before {
    font-size: 10px;
  }
}

/*--------------------------------

社労士ご案内サービス

--------------------------------*/
/**************************

仮置きコンテンツ：社労士ご案内サービス

**************************/
.p-s-labor .p-tax-service {
  padding-top: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service {
    padding-top: 20px;
  }
}
.p-s-labor .p-tax-service {
  padding-bottom: 100px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service {
    padding-bottom: 60px;
  }
}
.p-s-labor .p-tax-service {
  background-color: #f6f2e9;
}
.p-s-labor .p-tax-service__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-s-labor .p-tax-service__header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__header {
    margin-bottom: 60px;
  }
}
.p-s-labor .p-tax-service__title {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__title {
    margin-bottom: 16px;
  }
}
.p-s-labor .p-tax-service__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(56 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__title {
    font-size: 56px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__title {
    font-size: calc(4.0178571429vw + 25.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__title {
    font-size: 38px;
  }
}
.p-s-labor .p-tax-service__subtitle {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__subtitle {
    margin-bottom: 0;
  }
}
.p-s-labor .p-tax-service__subtitle {
  font-style: normal;
  font-weight: 500;
  font-size: calc(24 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__subtitle {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__subtitle {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__subtitle {
    font-size: 20px;
  }
}
.p-s-labor .p-tax-service__lead {
  position: relative;
  margin-left: calc(50% - 50vw);
  margin-right: calc(50% - 50vw);
  padding-left: calc(50vw - 50%);
  padding-right: calc(50vw - 50%);
}
.p-s-labor .p-tax-service__lead::before {
  content: "";
  position: absolute;
  top: 50%;
  -webkit-transform: translateY(-50%);
          transform: translateY(-50%);
  right: 0;
  width: 90vw;
  height: 100%;
  background-color: #ffffff;
  border-radius: 50vw 0 0 0;
  z-index: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__lead::before {
    width: 100vw;
    border-radius: 0 50vw 0 0;
    top: 0;
    -webkit-transform: none;
            transform: none;
    height: calc(100% + 40px);
    margin-top: -20px;
  }
}
.p-s-labor .p-tax-service__lead-container {
  position: relative;
  z-index: 1;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 60px;
  max-width: 1000px;
  margin: 0 auto;
  padding: 60px 0;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__lead-container {
    -webkit-box-orient: vertical;
    -webkit-box-direction: normal;
        -ms-flex-direction: column;
            flex-direction: column;
    gap: 30px;
    padding: 40px 20px;
  }
}
.p-s-labor .p-tax-service__lead-image {
  -webkit-box-flex: 0;
      -ms-flex: 0 0 45%;
          flex: 0 0 45%;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__lead-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 400px;
  }
}
.p-s-labor .p-tax-service__lead-image img {
  width: 100%;
  height: auto;
  border-radius: 16px;
  -webkit-box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
          box-shadow: 0 8px 24px rgba(0, 0, 0, 0.1);
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__lead-image img {
    border-radius: 12px;
  }
}
.p-s-labor .p-tax-service__lead-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__lead-content {
    width: 100%;
  }
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__lead-content {
    width: 100%;
  }
}
.p-s-labor .p-tax-service__lead-title {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__lead-title {
    margin-bottom: 20px;
  }
}
.p-s-labor .p-tax-service__lead-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.5;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__lead-title {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__lead-title {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__lead-title {
    font-size: 22px;
  }
}
.p-s-labor .p-tax-service__lead-title {
  position: relative;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 4px;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__lead-title {
    text-align: center;
  }
}
.p-s-labor .p-tax-service__lead-title-en {
  font-style: normal;
  font-weight: 400;
  font-size: calc(12 / 16 * 1rem);
  color: #385a41;
  letter-spacing: 0.05em;
  line-height: 1.5;
  text-transform: uppercase;
  letter-spacing: 0.1em;
  display: block;
}
.p-s-labor .p-tax-service__lead-title::after {
  content: "";
  position: absolute;
  bottom: -16px;
  left: 0;
  width: 60px;
  height: 3px;
  background-color: #c94e40;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__lead-title::after {
    display: none;
  }
}
.p-s-labor .p-tax-service__lead-text {
  margin-top: 50px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__lead-text {
    margin-top: 40px;
  }
}
.p-s-labor .p-tax-service__lead-text p:not(:first-of-type) {
  margin-top: 20px;
}
.p-s-labor .p-tax-service__lead-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__lead-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__lead-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__lead-text p {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__lead-text p {
    text-align: justify;
  }
}
.p-s-labor .p-tax-service__heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__heading {
    margin-bottom: 30px;
  }
}
.p-s-labor .p-tax-service__heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__heading {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__heading {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__heading {
    font-size: 22px;
  }
}
.p-s-labor .p-tax-service__heading {
  position: relative;
  padding-bottom: 20px;
  border-bottom: 2px solid rgba(133, 76, 35, 0.3);
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__heading {
    padding-bottom: 16px;
    margin-bottom: 24px;
  }
}
.p-s-labor .p-tax-service__heading::after {
  content: "";
  position: absolute;
  bottom: -2px;
  left: 0;
  width: 80px;
  height: 2px;
  background-color: #361f0f;
}
.p-s-labor .p-tax-service__content {
  margin-bottom: 120px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__content {
    margin-bottom: 60px;
  }
}
.p-s-labor .p-tax-service__content {
  position: relative;
  overflow: hidden;
}
.p-s-labor .p-tax-service__content::before {
  content: "Service Contents";
  font-family: "Raleway", sans-serif;
  position: absolute;
  top: 0;
  left: 50%;
  -webkit-transform: translateX(-50%);
          transform: translateX(-50%);
  font-size: 120px;
  font-weight: 100;
  color: rgba(51, 51, 51, 0.08);
  line-height: 1;
  z-index: 0;
  pointer-events: none;
  white-space: nowrap;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__content::before {
    font-size: 80px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__content::before {
    font-size: 60px;
  }
}
.p-s-labor .p-tax-service__content-heading {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__content-heading {
    margin-bottom: 40px;
  }
}
.p-s-labor .p-tax-service__content-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__content-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__content-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__content-heading {
    font-size: 26px;
  }
}
.p-s-labor .p-tax-service__content-heading {
  position: relative;
  z-index: 1;
  text-align: center;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__content-heading {
    margin-bottom: 24px;
    text-align: left;
  }
}
.p-s-labor .p-tax-service__list {
  list-style: none;
  padding: 0;
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 40px 30px;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 0;
  }
}
.p-s-labor .p-tax-service__item {
  background-color: #ffffff;
  padding: 30px;
  border-radius: 8px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  gap: 20px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__item {
    padding: 24px 20px;
    border-radius: 0;
    -webkit-box-shadow: none;
            box-shadow: none;
    border-bottom: 1px solid rgba(201, 78, 64, 0.2);
  }
  .p-s-labor .p-tax-service__item:first-child {
    border-top-left-radius: 8px;
    border-top-right-radius: 8px;
  }
  .p-s-labor .p-tax-service__item:last-child {
    border-bottom-left-radius: 8px;
    border-bottom-right-radius: 8px;
    border-bottom: none;
  }
}
.p-s-labor .p-tax-service__item-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 60px;
  height: 60px;
  border-radius: 50%;
  background-color: #c94e40;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__item-icon {
    width: 50px;
    height: 50px;
  }
}
.p-s-labor .p-tax-service__item-icon .material-icons {
  color: #ffffff;
  font-size: 32px;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__item-icon .material-icons {
    font-size: 28px;
  }
}
.p-s-labor .p-tax-service__item-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
.p-s-labor .p-tax-service__item-title {
  margin-bottom: 16px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__item-title {
    margin-bottom: 12px;
  }
}
.p-s-labor .p-tax-service__item-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__item-title {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__item-title {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__item-title {
    font-size: 20px;
  }
}
.p-s-labor .p-tax-service__item-title-sub {
  font-size: 0.75em;
  font-weight: 400;
}
.p-s-labor .p-tax-service__item-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__item-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__item-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__item-text {
    font-size: 16px;
  }
}
.p-s-labor .p-tax-service__message {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__message {
    margin-bottom: 60px;
  }
}
.p-s-labor .p-tax-service__message {
  position: relative;
  padding-top: 0px;
  padding-bottom: 60px;
  background: linear-gradient(135deg, #ffffff 0%, #ffffff 70%, rgba(131, 187, 56, 0.1) 100%);
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__message {
    padding-top: 0px;
    padding-bottom: 40px;
    background: #ffffff;
  }
}
.p-s-labor .p-tax-service__message-content {
  position: relative;
  z-index: 1;
}
.p-s-labor .p-tax-service__message-heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__message-heading {
    margin-bottom: 30px;
  }
}
.p-s-labor .p-tax-service__message-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(24 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__message-heading {
    font-size: 24px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__message-heading {
    font-size: calc(0.8928571429vw + 17.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__message-heading {
    font-size: 20px;
  }
}
.p-s-labor .p-tax-service__message-heading {
  background-color: #83bb38;
  color: #ffffff;
  padding: 20px 40px;
  display: inline-block;
  position: relative;
  margin-left: 0;
  margin-top: -30px;
  z-index: 1;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__message-heading {
    padding: 16px 24px;
    margin-top: -20px;
  }
}
.p-s-labor .p-tax-service__message-heading::after {
  content: "";
  position: absolute;
  bottom: -10px;
  left: 0;
  width: 0;
  height: 0;
  border-style: solid;
  border-color: transparent rgb(103.5061728395, 147.7530864198, 44.2469135802) transparent transparent;
  border-width: 0 30px 10px 0;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__message-heading::after {
    border-width: 0 20px 8px 0;
    bottom: -8px;
  }
}
.p-s-labor .p-tax-service__message-text {
  position: relative;
  z-index: 1;
}
.p-s-labor .p-tax-service__message-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.05em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__message-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__message-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__message-text p {
    font-size: 16px;
  }
}
.p-s-labor .p-tax-service__message-text p:last-child {
  margin-bottom: 0;
}
.p-s-labor .p-tax-service__merit {
  margin-bottom: 0;
}
.p-s-labor .p-tax-service__merit-inner {
  padding-bottom: 40px;
}
.p-s-labor .p-tax-service__merit-content {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 300px 60px 1fr;
  grid-template-columns: 300px 1fr;
  gap: 60px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__merit-content {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 40px;
  }
}
.p-s-labor .p-tax-service__merit-image {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  width: 300px;
  min-width: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__merit-image {
    display: none;
  }
}
.p-s-labor .p-tax-service__merit-image img {
  width: 100%;
  height: auto;
  display: block;
  max-width: 300px;
}
.p-s-labor .p-tax-service__merit-right {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: auto 60px 1fr;
  grid-template-columns: auto 1fr;
  gap: 60px;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__merit-right {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 40px;
  }
}
.p-s-labor .p-tax-service__merit-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 0;
}
.p-s-labor .p-tax-service__merit-item {
  padding: 30px 0;
  border-bottom: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-labor .p-tax-service__merit-item:first-child {
  padding-top: 0;
}
.p-s-labor .p-tax-service__merit-item:last-child {
  border-bottom: none;
  padding-bottom: 0;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__merit-item {
    padding: 24px 0;
  }
}
.p-s-labor .p-tax-service__merit-title {
  margin-bottom: 14px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__merit-title {
    margin-bottom: 12px;
  }
}
.p-s-labor .p-tax-service__merit-title {
  font-style: normal;
  font-weight: 400;
  font-size: calc(48 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.2;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__merit-title {
    font-size: 48px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__merit-title {
    font-size: calc(2.6785714286vw + 27.4285714286px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__merit-title {
    font-size: 36px;
  }
}
.p-s-labor .p-tax-service__merit-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__merit-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__merit-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__merit-text {
    font-size: 16px;
  }
}
.p-s-labor .p-tax-service__merit-text {
  margin-bottom: 12px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__merit-text {
    margin-bottom: 10px;
  }
}
.p-s-labor .p-tax-service__merit-detail {
  list-style: none;
  padding: 0;
  margin: 0;
  padding-left: 24px;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__merit-detail {
    padding-left: 20px;
  }
}
.p-s-labor .p-tax-service__merit-detail li {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__merit-detail li {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__merit-detail li {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__merit-detail li {
    font-size: 16px;
  }
}
.p-s-labor .p-tax-service__merit-detail li {
  position: relative;
  padding-left: 8px;
  margin-bottom: 8px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__merit-detail li {
    margin-bottom: 6px;
  }
}
.p-s-labor .p-tax-service__merit-detail li:last-child {
  margin-bottom: 0;
}
.p-s-labor .p-tax-service__merit-detail li::before {
  content: "●";
  position: absolute;
  left: -24px;
  top: 0.8em;
  font-size: 13px;
  color: #83bb38;
  line-height: 1;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__merit-detail li::before {
    left: -20px;
    font-size: 12px;
  }
}
.p-s-labor .p-tax-service__merit-heading {
  font-style: normal;
  font-weight: 400;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__merit-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__merit-heading {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__merit-heading {
    font-size: 26px;
  }
}
.p-s-labor .p-tax-service__merit-heading {
  -webkit-writing-mode: vertical-rl;
      -ms-writing-mode: tb-rl;
          writing-mode: vertical-rl;
  text-orientation: upright;
  letter-spacing: 0.1em;
  position: relative;
  display: -webkit-inline-box;
  display: -ms-inline-flexbox;
  display: inline-flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 20px;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__merit-heading {
    -webkit-writing-mode: horizontal-tb;
        -ms-writing-mode: lr-tb;
            writing-mode: horizontal-tb;
    text-orientation: mixed;
    text-align: center;
    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;
    gap: 16px;
  }
}
.p-s-labor .p-tax-service__merit-heading::before, .p-s-labor .p-tax-service__merit-heading::after {
  content: "/";
  color: #83bb38;
  font-size: 48px;
  font-weight: 300;
  line-height: 1;
  display: none;
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__merit-heading::before, .p-s-labor .p-tax-service__merit-heading::after {
    display: inline-block;
    font-size: 40px;
  }
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__merit-heading::before, .p-s-labor .p-tax-service__merit-heading::after {
    font-size: 32px;
  }
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__merit-heading::before {
    -webkit-box-ordinal-group: 0;
        -ms-flex-order: -1;
            order: -1;
  }
}
@media screen and (max-width: 1000px) {
  .p-s-labor .p-tax-service__merit-heading::after {
    -webkit-box-ordinal-group: 2;
        -ms-flex-order: 1;
            order: 1;
  }
}
.p-s-labor .p-tax-service__wave-divider {
  width: 100%;
  height: 120px;
  margin: 0;
  padding: 0;
  background-color: #f6f2e9;
  position: relative;
  overflow: hidden;
  margin-top: -1px;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__wave-divider {
    height: 80px;
  }
}
.p-s-labor .p-tax-service__wave-divider-svg {
  width: 100%;
  height: 100%;
  display: block;
  position: absolute;
  bottom: 0;
  left: 0;
}
.p-s-labor .p-tax-service__faq {
  margin-bottom: 0;
  background-color: #e5ddd0;
  position: relative;
  padding-top: 80px;
  padding-bottom: 80px;
  margin-top: 0;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__faq {
    padding-top: 60px;
    padding-bottom: 60px;
  }
}
.p-s-labor .p-tax-service__faq-heading-prefix {
  font-style: normal;
  font-weight: 400;
  font-size: calc(14 / 16 * 1rem);
  color: rgba(54, 31, 15, 0.9);
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__faq-heading-prefix {
    font-size: 14px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__faq-heading-prefix {
    font-size: calc(0.4464285714vw + 10.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__faq-heading-prefix {
    font-size: 12px;
  }
}
.p-s-labor .p-tax-service__faq-heading {
  margin-bottom: 60px;
}
@media only screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__faq-heading {
    margin-bottom: 40px;
  }
}
.p-s-labor .p-tax-service__faq-heading {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 8px;
}
.p-s-labor .p-tax-service__faq-heading-main {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__faq-heading-main {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__faq-heading-main {
    font-size: calc(1.3392857143vw + 21.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__faq-heading-main {
    font-size: 26px;
  }
}
.p-s-labor .p-tax-service__faq-heading-sub {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: rgba(51, 51, 51, 0.6);
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__faq-heading-sub {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__faq-heading-sub {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__faq-heading-sub {
    font-size: 14px;
  }
}
.p-s-labor .p-tax-service__faq-heading-sub {
  text-transform: uppercase;
  letter-spacing: 0.1em;
}
.p-s-labor .p-tax-service__faq-list {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 30px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 30px;
  overflow: hidden;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__faq-list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
  }
}
.p-s-labor .p-tax-service__faq-column {
  list-style: none;
  padding: 0;
  margin: 0;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
  gap: 20px;
}
.p-s-labor .p-tax-service__faq-column:first-child {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-labor .p-tax-service__faq-item {
  border-top: 1px solid rgba(201, 78, 64, 0.2);
}
.p-s-labor .p-tax-service__faq-item:first-child {
  border-top: none;
}
.p-s-labor .p-tax-service__faq-question {
  width: 100%;
  padding: 24px 20px;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: justify;
      -ms-flex-pack: justify;
          justify-content: space-between;
  gap: 16px;
  background-color: #ffffff;
  border: none;
  cursor: pointer;
  text-align: left;
  -webkit-transition: background-color 0.3s ease;
  transition: background-color 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__faq-question {
    padding: 20px 16px;
  }
}
.p-s-labor .p-tax-service__faq-question:hover {
  background-color: #d8f5cb;
}
.p-s-labor .p-tax-service__faq-question-text {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__faq-question-text {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__faq-question-text {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__faq-question-text {
    font-size: 16px;
  }
}
.p-s-labor .p-tax-service__faq-item.is-open .p-tax-service__faq-question {
  background-color: #d8f5cb;
}
.p-s-labor .p-tax-service__faq-item.is-open .p-tax-service__faq-question:hover {
  background-color: #d8f5cb;
}
.p-s-labor .p-tax-service__faq-icon {
  -ms-flex-negative: 0;
      flex-shrink: 0;
  color: #83bb38;
  font-size: 24px;
  -webkit-transition: -webkit-transform 0.3s ease;
  transition: -webkit-transform 0.3s ease;
  transition: transform 0.3s ease;
  transition: transform 0.3s ease, -webkit-transform 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__faq-icon {
    font-size: 20px;
  }
}
.p-s-labor .p-tax-service__faq-item.is-open .p-tax-service__faq-icon {
  -webkit-transform: rotate(180deg);
          transform: rotate(180deg);
}
.p-s-labor .p-tax-service__faq-answer {
  max-height: 0;
  overflow: hidden;
  -webkit-transition: max-height 0.3s ease, padding 0.3s ease;
  transition: max-height 0.3s ease, padding 0.3s ease;
  padding: 0 20px;
  background-color: #ffffff;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__faq-answer {
    padding: 0 16px;
  }
}
.p-s-labor .p-tax-service__faq-answer p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-s-labor .p-tax-service__faq-answer p {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-s-labor .p-tax-service__faq-answer p {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-s-labor .p-tax-service__faq-answer p {
    font-size: 14px;
  }
}
.p-s-labor .p-tax-service__faq-answer p {
  padding: 20px 0;
}
@media screen and (max-width: 768px) {
  .p-s-labor .p-tax-service__faq-answer p {
    padding-bottom: 20px;
  }
}
.p-s-labor .p-tax-service__faq-item.is-open .p-tax-service__faq-answer {
  max-height: 1000px;
  padding-top: 0;
}

/*--------------------------------

英語ページ専用カスタマイズ
English Page Customization

英語版ページ（e-p-s-labor.php）専用のスタイル調整
lang="en" 属性が付与された .p-s-labor に対する上書き

---------------------------------*/
.p-s-labor[lang=en] .p-tax-service__merit-heading {
  display: none;
  text-align: left;
}
@media screen and (max-width: 1000px) {
  .p-s-labor[lang=en] .p-tax-service__merit-heading {
    display: block;
    font-style: normal;
    font-weight: 600;
    font-size: calc(18 / 16 * 1rem);
    color: #361f0f;
    letter-spacing: 0.05em;
    line-height: 1.5;
    margin-bottom: 0;
  }
  .p-s-labor[lang=en] .p-tax-service__merit-heading::before, .p-s-labor[lang=en] .p-tax-service__merit-heading::after {
    display: none;
  }
}

/*--------------------------------

プライバシーポリシーページ

--------------------------------*/
.p-privacy-policy {
  padding-top: 120px;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy {
    padding-top: 80px;
  }
}
.p-privacy-policy {
  background-color: #f6f2e9;
}
.p-privacy-policy__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-privacy-policy__header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__header {
    margin-bottom: 60px;
  }
}
.p-privacy-policy__header {
  position: relative;
}
.p-privacy-policy__title {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__title {
    margin-bottom: 16px;
  }
}
.p-privacy-policy__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(56 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-privacy-policy__title {
    font-size: 56px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-privacy-policy__title {
    font-size: calc(4.0178571429vw + 25.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-privacy-policy__title {
    font-size: 38px;
  }
}
.p-privacy-policy__title {
  position: relative;
  display: inline-block;
  z-index: 1;
}
.p-privacy-policy__title-en {
  font-family: "Montserrat", sans-serif;
  position: absolute;
  top: 0;
  left: 50%;
  -webkit-transform: translateX(-50%);
          transform: translateX(-50%);
  font-weight: 100;
  font-size: 120px;
  color: rgba(51, 51, 51, 0.08);
  line-height: 1;
  z-index: 0;
  pointer-events: none;
  white-space: nowrap;
}
@media screen and (max-width: 1000px) {
  .p-privacy-policy__title-en {
    font-size: 80px;
  }
}
@media screen and (max-width: 768px) {
  .p-privacy-policy__title-en {
    font-size: 60px;
  }
}
.p-privacy-policy__intro {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__intro {
    margin-bottom: 60px;
  }
}
.p-privacy-policy__intro {
  background-color: #ffffff;
  padding: 40px;
  border-radius: 8px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
}
@media screen and (max-width: 768px) {
  .p-privacy-policy__intro {
    padding: 30px 20px;
    border-radius: 4px;
  }
}
.p-privacy-policy__content-wrapper {
  max-width: 800px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__content-wrapper {
    margin-bottom: 60px;
  }
}
.p-privacy-policy__intro-text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__intro-text {
    margin-bottom: 16px;
  }
}
.p-privacy-policy__intro-text:last-child {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__intro-text:last-child {
    margin-bottom: 0;
  }
}
@media screen and (max-width: 768px) and (min-width: 768px) {
  .p-privacy-policy__intro-text {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) and (min-width: 320px) and (max-width: 767px) {
  .p-privacy-policy__intro-text {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media screen and (max-width: 768px) and (max-width: 319px) {
  .p-privacy-policy__intro-text {
    font-size: 14px;
  }
}
.p-privacy-policy__heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.6;
  position: relative;
}
@media screen and (max-width: 768px) and (min-width: 768px) {
  .p-privacy-policy__heading {
    font-size: 28px;
  }
}
@media screen and (max-width: 768px) and (min-width: 320px) and (max-width: 767px) {
  .p-privacy-policy__heading {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media screen and (max-width: 768px) and (max-width: 319px) {
  .p-privacy-policy__heading {
    font-size: 22px;
  }
}
.p-privacy-policy__heading::before {
  content: attr(data-number) ".";
  font-family: "Roboto", sans-serif;
  font-size: 1.2em;
  display: inline-block;
  margin-right: 4px;
}
.p-privacy-policy__section {
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__section {
    margin-bottom: 60px;
  }
}
.p-privacy-policy__section:last-child {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__section:last-child {
    margin-bottom: 0;
  }
}
.p-privacy-policy__content {
  background-color: #ffffff;
  padding: 40px;
  border-radius: 8px;
  -webkit-box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
          box-shadow: 0 2px 8px rgba(0, 0, 0, 0.05);
}
@media screen and (max-width: 768px) {
  .p-privacy-policy__content {
    padding: 30px 20px;
    border-radius: 4px;
  }
}
.p-privacy-policy__text {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__text {
    margin-bottom: 16px;
  }
}
.p-privacy-policy__text:last-child {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__text:last-child {
    margin-bottom: 0;
  }
}
@media screen and (max-width: 768px) and (min-width: 768px) {
  .p-privacy-policy__text {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) and (min-width: 320px) and (max-width: 767px) {
  .p-privacy-policy__text {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media screen and (max-width: 768px) and (max-width: 319px) {
  .p-privacy-policy__text {
    font-size: 14px;
  }
}
.p-privacy-policy__list {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
  margin-top: 20px;
  padding-left: 24px;
  list-style-type: decimal;
}
@media screen and (max-width: 768px) {
  .p-privacy-policy__list {
    padding-left: 20px;
    margin-top: 16px;
  }
}
@media screen and (max-width: 768px) and (min-width: 768px) {
  .p-privacy-policy__list {
    font-size: 16px;
  }
}
@media screen and (max-width: 768px) and (min-width: 320px) and (max-width: 767px) {
  .p-privacy-policy__list {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media screen and (max-width: 768px) and (max-width: 319px) {
  .p-privacy-policy__list {
    font-size: 14px;
  }
}
.p-privacy-policy__list-item {
  margin-bottom: 12px;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__list-item {
    margin-bottom: 10px;
  }
}
.p-privacy-policy__list-item:last-child {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-privacy-policy__list-item:last-child {
    margin-bottom: 0;
  }
}

/*--------------------------------

ワンストップサポートページ

--------------------------------*/
.p-onestop {
  padding-top: 120px;
}
@media only screen and (max-width: 768px) {
  .p-onestop {
    padding-top: 80px;
  }
}
.p-onestop {
  background-color: #f6f2e9;
}
.p-onestop__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
}
.p-onestop__header {
  text-align: center;
  margin-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__header {
    margin-bottom: 60px;
  }
}
.p-onestop__header {
  position: relative;
}
@media screen and (max-width: 768px) {
  .p-onestop__header {
    margin-bottom: 60px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__header {
    margin-bottom: 40px;
  }
}
.p-onestop__title {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__title {
    margin-bottom: 16px;
  }
}
.p-onestop__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(56 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1.3;
}
@media (min-width: 768px) {
  .p-onestop__title {
    font-size: 56px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-onestop__title {
    font-size: calc(4.0178571429vw + 25.1428571429px);
  }
}
@media (max-width: 319px) {
  .p-onestop__title {
    font-size: 38px;
  }
}
.p-onestop__title {
  position: relative;
  display: inline-block;
  z-index: 1;
}
@media screen and (max-width: 768px) {
  .p-onestop__title {
    margin-bottom: 16px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__title {
    margin-bottom: 12px;
  }
}
.p-onestop__title-en {
  font-family: "Montserrat", sans-serif;
  position: absolute;
  top: 0;
  left: 50%;
  -webkit-transform: translateX(-50%);
          transform: translateX(-50%);
  font-weight: 100;
  font-size: 120px;
  color: rgba(51, 51, 51, 0.08);
  line-height: 1;
  z-index: 0;
  pointer-events: none;
  white-space: nowrap;
}
@media screen and (max-width: 1000px) {
  .p-onestop__title-en {
    font-size: 80px;
  }
}
@media screen and (max-width: 768px) {
  .p-onestop__title-en {
    font-size: 60px;
    margin-top: 20px;
  }
}
.p-onestop__subtitle {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-onestop__subtitle {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-onestop__subtitle {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-onestop__subtitle {
    font-size: 16px;
  }
}
.p-onestop__subtitle {
  color: #333333;
  margin: 0;
}
.p-onestop__intro {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-onestop__intro {
    margin-bottom: 0;
  }
}
.p-onestop__intro {
  padding-bottom: 80px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__intro {
    padding-bottom: 60px;
  }
}
.p-onestop__intro {
  max-width: 1200px;
  margin: 0 auto;
}
@media screen and (max-width: 768px) {
  .p-onestop__intro {
    padding-bottom: 60px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__intro {
    padding-bottom: 40px;
  }
}
.p-onestop__intro-container {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: start;
      -ms-flex-align: start;
          align-items: flex-start;
  gap: 60px;
}
@media screen and (max-width: 1000px) {
  .p-onestop__intro-container {
    -webkit-box-orient: vertical;
    -webkit-box-direction: normal;
        -ms-flex-direction: column;
            flex-direction: column;
    gap: 50px;
  }
}
@media screen and (max-width: 768px) {
  .p-onestop__intro-container {
    gap: 50px;
  }
}
.p-onestop__intro-image {
  -webkit-box-flex: 0;
      -ms-flex: 0 0 45%;
          flex: 0 0 45%;
}
@media screen and (max-width: 1000px) {
  .p-onestop__intro-image {
    -webkit-box-flex: 0;
        -ms-flex: 0 0 auto;
            flex: 0 0 auto;
    width: 100%;
    max-width: 500px;
    margin: 0 auto;
  }
}
.p-onestop__intro-image img {
  width: 100%;
  height: auto;
}
.p-onestop__intro-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
@media screen and (max-width: 1000px) {
  .p-onestop__intro-content {
    width: 100%;
  }
}
.p-onestop__intro-title {
  margin-bottom: 24px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__intro-title {
    margin-bottom: 20px;
  }
}
.p-onestop__intro-title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(40 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.4;
}
@media (min-width: 768px) {
  .p-onestop__intro-title {
    font-size: 40px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-onestop__intro-title {
    font-size: calc(2.6785714286vw + 19.4285714286px);
  }
}
@media (max-width: 319px) {
  .p-onestop__intro-title {
    font-size: 28px;
  }
}
.p-onestop__intro-title {
  position: relative;
}
@media screen and (max-width: 768px) {
  .p-onestop__intro-title {
    margin-bottom: 20px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__intro-title {
    margin-bottom: 16px;
  }
}
.p-onestop__intro-title-en {
  font-family: "Montserrat", sans-serif;
  display: block;
  font-weight: 300;
  font-size: 14px;
  color: rgba(201, 78, 64, 0.6);
  letter-spacing: 0.1em;
  margin-bottom: 8px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__intro-title-en {
    margin-bottom: 6px;
  }
}
.p-onestop__intro-title-en {
  text-transform: uppercase;
}
@media screen and (max-width: 768px) {
  .p-onestop__intro-title-en {
    font-size: 12px;
    margin-bottom: 6px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__intro-title-en {
    margin-bottom: 4px;
  }
}
.p-onestop__intro-text p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-onestop__intro-text p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-onestop__intro-text p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-onestop__intro-text p {
    font-size: 16px;
  }
}
.p-onestop__intro-text p {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__intro-text p {
    margin-bottom: 16px;
  }
}
.p-onestop__intro-text p:last-child {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-onestop__intro-text p:last-child {
    margin-bottom: 0;
  }
}
.p-onestop__intro-text p strong {
  font-weight: 700;
  color: #361f0f;
}
.p-onestop__wave-divider {
  width: 100%;
  height: 120px;
  margin: 0;
  padding: 0;
  background-color: #f6f2e9;
  position: relative;
  overflow: hidden;
  margin-top: -1px;
}
@media screen and (max-width: 768px) {
  .p-onestop__wave-divider {
    height: 80px;
  }
}
.p-onestop__wave-divider-svg {
  width: 100%;
  height: 100%;
  display: block;
  position: absolute;
  bottom: 0;
  left: 0;
}
.p-onestop__merit {
  margin-top: 0;
  background-color: #e0f2e0;
  padding-top: 80px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__merit {
    padding-top: 60px;
  }
}
.p-onestop__merit {
  padding-bottom: 100px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__merit {
    padding-bottom: 70px;
  }
}
@media screen and (max-width: 768px) {
  .p-onestop__merit {
    padding-top: 60px;
    padding-bottom: 80px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__merit {
    padding-top: 40px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__merit {
    padding-bottom: 50px;
  }
}
.p-onestop__merit-container {
  max-width: 1200px;
  margin: 0 auto;
}
.p-onestop__merit-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.4;
}
@media (min-width: 768px) {
  .p-onestop__merit-heading {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-onestop__merit-heading {
    font-size: calc(1.7857142857vw + 18.2857142857px);
  }
}
@media (max-width: 319px) {
  .p-onestop__merit-heading {
    font-size: 24px;
  }
}
.p-onestop__merit-heading {
  margin-bottom: 60px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__merit-heading {
    margin-bottom: 40px;
  }
}
.p-onestop__merit-heading {
  text-align: center;
}
@media screen and (max-width: 768px) {
  .p-onestop__merit-heading {
    margin-bottom: 40px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__merit-heading {
    margin-bottom: 30px;
  }
}
.p-onestop__merit-list {
  display: -ms-grid;
  display: grid;
  -ms-grid-columns: 1fr 40px 1fr;
  grid-template-columns: repeat(2, 1fr);
  gap: 40px;
  -webkit-box-align: stretch;
      -ms-flex-align: stretch;
          align-items: stretch;
  padding: 0 20px;
}
@media screen and (max-width: 1000px) {
  .p-onestop__merit-list {
    -ms-grid-columns: 1fr;
    grid-template-columns: 1fr;
    gap: 30px;
  }
}
@media screen and (max-width: 768px) {
  .p-onestop__merit-list {
    gap: 24px;
    padding: 0 16px;
  }
}
.p-onestop__merit-list .p-onestop__efficiency {
  margin-top: 0;
}
@media only screen and (max-width: 768px) {
  .p-onestop__merit-list .p-onestop__efficiency {
    margin-top: 0;
  }
}
.p-onestop__merit-list .p-onestop__efficiency {
  height: 100%;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
}
@media screen and (max-width: 768px) {
  .p-onestop__merit-list .p-onestop__efficiency {
    margin-top: 0;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__merit-list .p-onestop__efficiency {
    margin-top: 0;
  }
}
.p-onestop__efficiency-container {
  background-color: #ffffff;
  padding: 40px;
  border-radius: 12px;
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-orient: vertical;
  -webkit-box-direction: normal;
      -ms-flex-direction: column;
          flex-direction: column;
}
@media screen and (max-width: 768px) {
  .p-onestop__efficiency-container {
    padding: 30px 20px;
    border-radius: 8px;
  }
}
.p-onestop__efficiency-heading {
  font-style: normal;
  font-weight: 700;
  font-size: calc(28 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-onestop__efficiency-heading {
    font-size: 28px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-onestop__efficiency-heading {
    font-size: calc(1.3392857143vw + 17.7142857143px);
  }
}
@media (max-width: 319px) {
  .p-onestop__efficiency-heading {
    font-size: 22px;
  }
}
.p-onestop__efficiency-heading {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__efficiency-heading {
    margin-bottom: 30px;
  }
}
.p-onestop__efficiency-heading {
  position: relative;
  padding-bottom: 20px;
  border-bottom: 2px solid rgba(133, 76, 35, 0.3);
}
@media screen and (max-width: 768px) {
  .p-onestop__efficiency-heading {
    padding-bottom: 16px;
    margin-bottom: 30px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__efficiency-heading {
    margin-bottom: 24px;
  }
}
.p-onestop__efficiency-heading::after {
  content: "";
  position: absolute;
  bottom: -2px;
  left: 0;
  width: 80px;
  height: 2px;
  background-color: #c94e40;
}
.p-onestop__efficiency-content {
  -webkit-box-flex: 1;
      -ms-flex: 1;
          flex: 1;
}
.p-onestop__efficiency-content p {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-onestop__efficiency-content p {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-onestop__efficiency-content p {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-onestop__efficiency-content p {
    font-size: 16px;
  }
}
.p-onestop__efficiency-content p {
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__efficiency-content p {
    margin-bottom: 16px;
  }
}
.p-onestop__efficiency-content p:last-child {
  margin-bottom: 0;
}
@media only screen and (max-width: 768px) {
  .p-onestop__efficiency-content p:last-child {
    margin-bottom: 0;
  }
}
.p-onestop__efficiency-content .p-onestop__process {
  font-style: normal;
  font-weight: 500;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-onestop__efficiency-content .p-onestop__process {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-onestop__efficiency-content .p-onestop__process {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-onestop__efficiency-content .p-onestop__process {
    font-size: 16px;
  }
}
.p-onestop__efficiency-content .p-onestop__process {
  background-color: #ffffff;
  border: 2px solid #c94e40;
  border-radius: 8px;
  padding: 24px;
  margin-bottom: 24px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__efficiency-content .p-onestop__process {
    margin-bottom: 20px;
  }
}
.p-onestop__efficiency-content .p-onestop__process {
  margin-top: 24px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__efficiency-content .p-onestop__process {
    margin-top: 20px;
  }
}
@media screen and (max-width: 768px) {
  .p-onestop__efficiency-content .p-onestop__process {
    padding: 20px;
    border-radius: 4px;
    margin-bottom: 20px;
    margin-top: 20px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__efficiency-content .p-onestop__process {
    margin-bottom: 16px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-onestop__efficiency-content .p-onestop__process {
    margin-top: 16px;
  }
}
.p-onestop__process {
  font-style: normal;
  font-weight: 400;
  font-size: calc(16 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-onestop__process {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-onestop__process {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-onestop__process {
    font-size: 14px;
  }
}
.p-onestop__process {
  background-color: #f9f7f3;
  padding: 20px 24px;
  border-left: 4px solid #c94e40;
  border-radius: 4px;
  margin-bottom: 20px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__process {
    margin-bottom: 16px;
  }
}
.p-onestop__process {
  margin-top: 20px;
}
@media only screen and (max-width: 768px) {
  .p-onestop__process {
    margin-top: 16px;
  }
}
@media screen and (max-width: 768px) {
  .p-onestop__process {
    padding: 16px 20px;
  }
}

/*--------------------------------

404

--------------------------------*/
.p-404 {
  /**************************

  //404コンテンツ

  **************************/
}
.p-404__content {
  padding-top: 120px;
}
@media only screen and (max-width: 768px) {
  .p-404__content {
    padding-top: 80px;
  }
}
.p-404__content {
  padding-bottom: 120px;
}
@media only screen and (max-width: 768px) {
  .p-404__content {
    padding-bottom: 80px;
  }
}
.p-404__content {
  background-color: #f6f2e9;
  min-height: 60vh;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
}
@media screen and (max-width: 768px) {
  .p-404__content {
    padding-top: 80px;
    padding-bottom: 80px;
    min-height: 50vh;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-404__content {
    padding-top: 60px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-404__content {
    padding-bottom: 60px;
  }
}
.p-404__inner {
  max-width: 1240px;
  width: auto;
  margin-right: auto;
  margin-left: auto;
  position: relative;
  text-align: center;
}
.p-404__number {
  font-style: normal;
  font-weight: 700;
  font-size: calc(120 / 16 * 1rem);
  color: #c94e40;
  letter-spacing: 0.05em;
  line-height: 1;
}
@media (min-width: 768px) {
  .p-404__number {
    font-size: 120px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-404__number {
    font-size: calc(8.9285714286vw + 51.4285714286px);
  }
}
@media (max-width: 319px) {
  .p-404__number {
    font-size: 80px;
  }
}
.p-404__number {
  color: #c94e40;
  line-height: 1;
  margin-bottom: 40px;
}
@media screen and (max-width: 768px) {
  .p-404__number {
    margin-bottom: 30px;
  }
}
.p-404__title {
  margin-bottom: 24px;
}
@media only screen and (max-width: 768px) {
  .p-404__title {
    margin-bottom: 20px;
  }
}
.p-404__title {
  font-style: normal;
  font-weight: 700;
  font-size: calc(32 / 16 * 1rem);
  color: #361f0f;
  letter-spacing: 0.05em;
  line-height: 1.7;
}
@media (min-width: 768px) {
  .p-404__title {
    font-size: 32px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-404__title {
    font-size: calc(1.7857142857vw + 18.2857142857px);
  }
}
@media (max-width: 319px) {
  .p-404__title {
    font-size: 24px;
  }
}
.p-404__title {
  color: #361f0f;
}
@media screen and (max-width: 768px) {
  .p-404__title {
    margin-bottom: 20px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-404__title {
    margin-bottom: 16px;
  }
}
.p-404__message {
  margin-bottom: 40px;
}
@media only screen and (max-width: 768px) {
  .p-404__message {
    margin-bottom: 32px;
  }
}
.p-404__message {
  font-style: normal;
  font-weight: 400;
  font-size: calc(18 / 16 * 1rem);
  color: #333333;
  letter-spacing: 0.03em;
  line-height: 1.8;
}
@media (min-width: 768px) {
  .p-404__message {
    font-size: 18px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-404__message {
    font-size: calc(0.4464285714vw + 14.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-404__message {
    font-size: 16px;
  }
}
.p-404__message {
  color: #333333;
}
@media screen and (max-width: 768px) {
  .p-404__message {
    margin-bottom: 32px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-404__message {
    margin-bottom: 24px;
  }
}
.p-404__link {
  margin-top: 40px;
}
@media only screen and (max-width: 768px) {
  .p-404__link {
    margin-top: 32px;
  }
}
.p-404__link {
  text-align: center;
}
@media screen and (max-width: 768px) {
  .p-404__link {
    margin-top: 32px;
  }
}
@media only screen and (max-width: 768px) and (max-width: 768px) {
  .p-404__link {
    margin-top: 24px;
  }
}
.p-404__btn {
  font-style: normal;
  font-weight: 700;
  font-size: calc(16 / 16 * 1rem);
  color: #ffffff;
  letter-spacing: 0.03em;
  line-height: 1.6;
}
@media (min-width: 768px) {
  .p-404__btn {
    font-size: 16px;
  }
}
@media (min-width: 320px) and (max-width: 767px) {
  .p-404__btn {
    font-size: calc(0.4464285714vw + 12.5714285714px);
  }
}
@media (max-width: 319px) {
  .p-404__btn {
    font-size: 14px;
  }
}
.p-404__btn {
  display: -webkit-inline-box;
  display: -ms-inline-flexbox;
  display: inline-flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  gap: 12px;
  padding: 12px 24px;
  border: none;
  border-radius: 8px;
  background-color: #c94e40;
  color: #ffffff;
  text-decoration: none;
  -webkit-transition: all 0.3s ease;
  transition: all 0.3s ease;
}
.p-404__btn:hover {
  background-color: rgb(166.8326530612, 59.3959183673, 47.1673469388);
  -webkit-box-shadow: 0 4px 12px rgba(201, 78, 64, 0.4);
          box-shadow: 0 4px 12px rgba(201, 78, 64, 0.4);
  text-decoration: none;
}
.p-404__btn:hover .material-icons {
  -webkit-transform: translateX(4px);
          transform: translateX(4px);
}
.p-404__btn:visited, .p-404__btn:active, .p-404__btn:focus {
  color: #ffffff;
  background-color: #c94e40;
  text-decoration: none;
}
.p-404__btn:visited:hover, .p-404__btn:active:hover, .p-404__btn:focus:hover {
  background-color: rgb(166.8326530612, 59.3959183673, 47.1673469388);
  -webkit-box-shadow: 0 4px 12px rgba(201, 78, 64, 0.4);
          box-shadow: 0 4px 12px rgba(201, 78, 64, 0.4);
}
.p-404__btn .material-icons {
  font-size: 18px;
  color: #ffffff;
  background-color: rgba(255, 255, 255, 0.2);
  width: 32px;
  height: 32px;
  border-radius: 50%;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -webkit-box-pack: center;
      -ms-flex-pack: center;
          justify-content: center;
  -ms-flex-negative: 0;
      flex-shrink: 0;
  -webkit-transition: all 0.3s ease;
  transition: all 0.3s ease;
}
@media screen and (max-width: 768px) {
  .p-404__btn .material-icons {
    font-size: 16px;
    width: 28px;
    height: 28px;
  }
}