@charset "utf-8";
body{
	margin:0 auto;
	padding:0;
	color:#353535;
	letter-spacing:0.05em;
	background:url(../../services/images/accountingconsultant/header_bg.gif) center top repeat-x;
	font-size:14px;
}
img{
	margin:0;
	padding:0;
	border:none;
}
a:link{
	text-decoration:none;
	color:#1836a6;
}
.clear{
	clear:both;
}
input{padding:0.2em;}
button::-moz-focus-inner,input::-moz-focus-inner{border:0;}
button,input[type="button"],input[type="reset"],input[type="submit"]{cursor:pointer;-webkit-appearance:button;}
input[type="search"]{-webkit-box-sizing:content-box;-moz-box-sizing:content-box;box-sizing:content-box;-webkit-appearance:textfield;}
input[type="search"]::-webkit-search-decoration,input[type="search"]::-webkit-search-cancel-button{-webkit-appearance:none;}

.font_s{font-size:85% !important;}
.w10p{width:10% !important;}
.w20p{width:20% !important;}
.w30p{width:30% !important;}
.w40p{width:40% !important;}
.w60p{width:60% !important;}
.w70p{width:70% !important;}
.w100p{width:100% !important;}
.center{text-align:center;margin:auto;}
.font_red{color:#C00;font-size:90%;font-weight:normal;}
.mb10{margin-bottom:10%}
.mt3p{margin-top:3% !important}
.mb3p{margin-bottom:3% !important}
#wrap{
	width:900px;
	margin:0 auto;
}
#header{
	height:97px;
	margin:0 auto;
	padding:0;
	line-height:0;
}
#header .logo{
	width:400px;
	float:left;
}
#header .logo img{
	margin:18px 0 10px;
}
#header .logo p{
	margin:18px 0 10px;
	font-size:11px !important;
	color:#5b5b5b;
	padding:0 0 5px0;
	margin:0;
	line-height:100%;
}
#header .contact{
	width:490px;
	float:right;
	text-align:right;
}
#main{
	clear:both;
	width:870px;
	height:227px;
	background:url(../../services/images/accountingconsultant/main.jpg) top no-repeat;
	margin:0 auto 10px;
	padding:38px 0 0 30px;
}
#main h1.accounting{
	font-size:58px;
	font-weight:bold;
	line-height:105%;
	margin:0;
	padding:00;
	letter-spacing:0.05em;
}
#main h1.accounting span{
	font-size:45px;
}
#main img{
	margin:12px 0;
}
#main p{
	width:520px;
	margin:0;
	padding:0;
	line-height:140%;
	letter-spacing:0.05em;
}
h2.title{
	font-size:29px;
	width:890px;
	margin:20px 0 3px;
	padding:10px 5px;
	background:url(../../services/images/accountingconsultant/h2_bg.gif) center bottom no-repeat;
}
h2.title img{
	float:right;
	padding-top:14px;
}
.box_outline{
	background-color:#fff;
	border:1px #e6e8e8 solid;
	padding:2px;
}
.box_inline{
	border:#f0f0f0 16px solid;
	background-color:#fff;
}
.box_inline2{
	background-color:#f0f0f0;
	padding:16px;
}
.box_inline ul{
	margin:0 30px;
	padding:0 17px;
	text-align:left;
	line-height:140%;
	font-size:12px;
}
.box_inline li{
	margin-bottom:5px;
}
.point{
	width:853px;
	height:45px;
	padding:5px;
	margin:0 auto 5px;
	background:url(../../services/images/accountingconsultant/point_box.gif) center top no-repeat;
}
.point img{
	float:left;
	width:289px;
}
.point p.single{
	width:558px;
	float:right;
	line-height:140%;
	letter-spacing:0.02em;
	margin:0;
	padding:13px 0 0;
}
.point p.double{
	width:558px;
	float:right;
	line-height:140%;
	letter-spacing:0.02em;
	margin:0;
	padding:5px 0 0;
}
#footer{
	clear:both;
	margin:0 auto;
	padding:0;	
	text-align:center;
}
#footer_wide{
	border-top:2px #CCCCCC solid;
	margin:10px auto 0;
	padding:15px 0 10px 0;
	text-align:center;
}

#footer_wide p{

	font-size:11px;
	margin:0 auto;
	text-align:center;
	letter-spacing:0em;
}

#footer_narrow{
	clear:both;
	width:100%;
	border-top:2px #CCCCCC solid;
	padding:0;
	margin:0 auto;
	text-align:center;
}
#footer_narrow ul{

	margin:10px auto !important;
	padding:0;
	line-height:100%;
	list-style:none;
	font-size:11px;
	letter-spacing:0em;
	text-align:center !important;
}
#footer_narrow li{
	display:inline;
	margin:0;
	padding:0 4px;
	text-align:center;
	line-height:1.4;
}
#footer_gray{
	clear:both;
	font-size:12px;
	background-color:#a9a9a9;
	padding:5px;
	line-height:100%;
	text-align:center;
	color:#fff;
}

#footer .center{background-color:#FFF;}

#mail_form{
	margin:0 auto;
	padding:15px 0 !important;
	width:800px;
}
#mail_form table{
	margin:0 auto;
	padding:0;
	width:800px;
    border-color: #C0C0C0;
    border-style: solid;
    border-collapse: collapse;
    border-spacing: 0px;
	text-align:left;
}

#mail_form table th.title{
	vertical-align:middle;
	background-color:#3366CC;
	font-weight:bold;
	color:white;
	border: 1px #C0C0C0 solid;
	border-collapse: collapse;
	border-spacing: 0;
	padding:10px;
}
#mail_form table th{
	text-align:left;
	vertical-align:middle;
	background-color:#D3E4FE;
	font-weight:bold;
	border: 1px #C0C0C0 solid;
	border-collapse: collapse;
	border-spacing:0;
	padding:10px;
}
#mail_form table td{
	text-align:left;
	vertical-align:middle;
	background-color:white;
	border: 1px #C0C0C0 solid;
	border-collapse: collapse;
	border-spacing: 0;
	padding:10px;
}
#mail_form table.line-none,#mail_form table.line-none th,#mail_form table.line-none td{
	border:none !important;
	margin:0 auto !important;
	text-align:center !important;
}

/*-- inexperienced用追記　2015.4.9 --*/
.inexperienced_boxwrap{
	border:4px solid #f5f5f5;
	background-color:#fff;
}
.inexperienced_boxwrap2{
	border:4px solid #f5f5f5;
	background-color:#fff;
	margin-top:25px;
}
.inexperienced_boxwrap .inexperienced_box,.inexperienced_boxwrap2 .inexperienced_box{
	margin:20px;
	width:852px;
}
.inexperienced_boxwrap .inexperienced_box .contents,.inexperienced_boxwrap2 .inexperienced_box .contents{
	width:820px;
	margin:30px auto;
	font-size:15px !important;
	line-height:20px;
}
.inexperienced_boxwrap .inexperienced_box .contents .trend_l{
	float:left;	
}
.inexperienced_boxwrap .inexperienced_box .contents .trend_r{
	float:right;	
}
.inexperienced_boxwrap .inexperienced_box h3 img{
	margin-top:45px;
}
.inexperienced_boxwrap .inexperienced_box .contents .imgcenter {
	margin-top:22px;
	margin-left:40px;
}
.inexperienced_boxwrap2 .inexperienced_box .contents .read{
	margin-top:-5px;
}
.inexperienced_boxwrap2 .inexperienced_box .contents .case1{
	background:url(../../services/images/inexperienced/case01.gif) center top no-repeat;
	width:820px;
	height:274px;
}
.inexperienced_boxwrap2 .inexperienced_box .contents .case1 .person,.inexperienced_boxwrap2 .inexperienced_box .contents .case3 .person{
	padding-top:40px;
	margin-left:152px;
	font-size:18px;
	font-weight:bold;
}
.inexperienced_boxwrap2 .inexperienced_box .contents .case1 .detail,.inexperienced_boxwrap2 .inexperienced_box .contents .case3 .detail{
	margin-left:152px;
	margin-top:-6px;
	line-height:21px;
}
.inexperienced_boxwrap2 .inexperienced_box .contents .case2{
	background:url(../../services/images/inexperienced/case02.gif) center top no-repeat;
	width:820px;
	height:277px;
}
.inexperienced_boxwrap2 .inexperienced_box .contents .case2 .person{
	padding-top:40px;
	margin-left:38px;
	font-size:18px;
	font-weight:bold;
}
.inexperienced_boxwrap2 .inexperienced_box .contents .case2 .detail{
	margin-left:38px;
	margin-top:-6px;
	line-height:21px;
}
.inexperienced_boxwrap2 .inexperienced_box .contents .case3{
	background:url(../../services/images/inexperienced/case03.gif) center top no-repeat;
	width:820px;
	height:275px;
}

/*-----------------------------------------------------------------------
メールフォーム
---------------------------------------------------------------------------*/
body#contact_form{
	width:100%;min-width:320px;border-top:#003586 5px solid;margin:0 auto;padding-top:0;
	font-size:16px;font-family:'メイリオ', Meiryo,'ヒラギノ角ゴ Pro W3', 'Hiragino Kaku Gothic Pro',  Osaka, 'ＭＳ Ｐゴシック', 'MS PGothic', sans-serif;line-height:1.7;
}
body#contact_form p{font-family:'メイリオ', Meiryo,'ヒラギノ角ゴ Pro W3', 'Hiragino Kaku Gothic Pro',  Osaka, 'ＭＳ Ｐゴシック', 'MS PGothic', sans-serif;line-height:1.7;}
#contact_form #wrap{
	max-width:850px;width:92%;margin:0 auto;padding-top:0;
}
#contact_form .header{
	width:100%;font-size:10px;line-height:1.4;letter-spacing:normal;color:#666;
}
#contact_form .contact{
	max-width:230px;width:35%;float:right;margin:0 0 6px;text-align:right;
}
#contact_form .logo_area{
	max-width:280px;width:50%;float:left;padding-top:6px;
}
#contact_form #top{max-width:470px;width:85%;margin:auto;text-align:center;}
#contact_form h2.title{
	font-size:110%;
	max-width:890px;
	width:96%;
	margin:30px 0 3px;
	padding:10px 2%;
	background:url(../../services/images/accountingconsultant/h2_bg.gif) center bottom no-repeat;
}
#contact_form .w70p{width:85%;}

#contact_form #mail_form{
	margin:0 auto;
	padding:15px 0 !important;
	max-width:800px;
	width:100%;
}
#contact_form #mail_form table{
	margin:0 auto;
	padding:0;
	max-width:800px;
	width:100%;
    border:1px #C0C0C0 solid;
    border-collapse: collapse;
    border-spacing: 0px;
	text-align:left;
	font-size:16px;font-family:'メイリオ', Meiryo,'ヒラギノ角ゴ Pro W3', 'Hiragino Kaku Gothic Pro',  Osaka, 'ＭＳ Ｐゴシック', 'MS PGothic', sans-serif;line-height:1.8;
}

#contact_form #mail_form th{
	text-align:left;
	vertical-align:middle;
	background-color:#D3E4FE;
	font-weight:bold;
	border: 1px #C0C0C0 solid;
	border-collapse: collapse;
	border-spacing:0;
	padding:2%;
	width:24%;
}
#contact_form #mail_form td{
	text-align:left;
	vertical-align:middle;
	background-color:white;
	border: 1px #C0C0C0 solid;
	border-collapse: collapse;
	border-spacing: 0;
	padding:2%;
	width:auto;
}

/*-----------------------------------------------------------------------
在宅LP
---------------------------------------------------------------------------*/
body#home_work,body#home_work_form{
	width:100%;min-width:320px;border-top:#003586 5px solid;margin:0 auto;padding-top:0;
	font-size:16px;font-family:'メイリオ', Meiryo,'ヒラギノ角ゴ Pro W3', 'Hiragino Kaku Gothic Pro',  Osaka, 'ＭＳ Ｐゴシック', 'MS PGothic', sans-serif;line-height:1.7;
}
body#home_work_c{
	width:100%;min-width:320px;margin:0 auto;padding:0;background:url(/services/images/home_work/body_bg.jpg) center top no-repeat #E5E4E0;
	font-size:16px;font-family:'メイリオ', Meiryo,'ヒラギノ角ゴ Pro W3', 'Hiragino Kaku Gothic Pro',  Osaka, 'ＭＳ Ｐゴシック', 'MS PGothic', sans-serif;line-height:1.8;
}
#home_work_c #wrap{
	border-top:#003586 5px solid;width:100%;margin:0 auto;padding:0 0 10px;position:fixed;top:0;left:auto;background:rgba(255,255,255, 1);box-shadow:5px 5px 5px rgba(0,0,0,0.2); 
}
#home_work_c .header{
	max-width:900px;margin:0 auto;width:100%;
}
#home_work_c .header p{clear:both;font-size:10px;line-height:1.4;letter-spacing:normal;color:#666;margin:0;padding:0;}
#home_work #wrap{
	max-width:850px;width:98%;margin:0 auto;padding-top:0;
}
#home_work_form #wrap{
	max-width:850px;width:92%;margin:0 auto;padding-top:0;
}
#home_work .header,#home_work_form .header{
	width:100%;font-size:10px;line-height:1.4;letter-spacing:normal;color:#666;
}
#home_work .contact,#home_work_c .contact,#home_work_form .contact{
	max-width:230px;width:35%;float:right;margin:0 0 6px;text-align:right;
}
#home_work .logo_area,#home_work_c .logo_area,#home_work_form .logo_area{
	max-width:280px;width:50%;float:left;padding-top:6px;
}
#home_work h2.title,#home_work_c h2.title,#home_work_form h2.title{
	font-size:20px;
}
#home_work h2.title2{
	font-size:25px !important;font-weight:bold;color:#3f2c00 !important;display:block;padding:0.3em 1em !important;background:url(/common/images/h2_title2_bg.gif) center top repeat;border-left:#00bd59 7px solid;border-bottom:none !important;
}

#home_work_c h1{max-width:850px;width:96%;margin:10% auto 10px;padding:0;}
#home_work_c h2.title2{
	font-size:30px;font-weight:bold;color:#003586;display:block;margin:1.6em 0 1em;padding:0.3em 0;border-bottom:#003586 2px solid;line-height:1.5;
}
#home_work_c h2.title2 span{display:inline;background-color:#FF0;padding:0;line-height:1;}

#home_work_c h2.title3{
	font-size:32px;font-weight:bold;color:#fff;display:block;margin:0 auto;padding:0.3em 0;line-height:1.5;width:21em;
}
#home_work_c h2.title3 span{color:#FF0;}

#home_work h3.title{
	font-size:17px;min-width:8em;display:inline-block;color:#fff;background-color:#00bd59;font-weight:bold;margin:1em 0;padding:0.2em 1em;border-radius:20px;text-align:center;position:relative;left:0;
}

#home_work_form .w70p{width:85%;}

#home_work .sp,#home_work_c .sp{display:none;}

.con_box01_w{width:100%;margin:0 auto;background:#f7f7f5;padding:2% 0;}
.con_box01_b{width:100%;margin:0 auto;background:#003586;padding:2% 0;}

.con_box02{
	width:96%;margin:auto;background: rgba(255,255,255, 0.6);margin:20px auto;
}
.con_box03{
	width:94%;margin:auto;background: rgba(255,255,255, 0.6);margin:20px auto;
}

.con_box01_w .in_box,.con_box01_b .in_box{
	max-width:780px;width:96%;margin:auto;
}
.con_box02 .in_box,.con_box03 .in_box{
	margin:20px;
}

.con_box03 ul{margin:0;padding:0.5em 1em;}
.con_box03 ul.list_style li{
	margin:0.5em;padding:0;line-height:150%;list-style:disc;
}
.con_box03 p.list_style_none{
	margin:0.5em 1em;padding:0;line-height:150%;list-style:none;
}
p.form_img,p.close_img{text-align:center;margin:20px auto;}
.p_mark_area{float:right;}
.p_mark{margin:5px 15px;}
/*skill_list*/
#home_work_c h2.skill_list_ti{margin: 1em 0 1em;}
#home_work_c h1.contents_title{color: #fff;display: block; font-size: 32px; font-weight: bold;line-height: 1.5;margin: 110px auto 0;padding: 0.5em 0; width: 21em;}
#home_work_c .panlink{font-size:80%;}
#home_work_c table.gray {border-collapse: collapse;border-spacing: 0;border-top: 2px solid #ccc;margin: 30px 0 ;border-bottom: 2px solid #ccc;}
#home_work_c table.gray th {background: #FFF none repeat scroll 0 0;border-bottom: 1px solid #eee;border-collapse: collapse;border-spacing: 0; font-weight: bold;    padding: 15px;text-align: left; min-width: 7.5em;}
#home_work_c table.gray td { background: #fff none repeat scroll 0 0; border-bottom: 1px solid #eee; border-collapse: collapse; border-spacing: 0;line-height: 140%; padding: 15px;text-align: left;}
#home_work_c table.gray th + td { border-left: 1px solid #eee;}
#home_work_c table.gray th + th, table.gray td + td { border-left: 1px solid #eee;}
#home_work_c table.gray td.list_first{border-bottom: 2px solid #ccc;}
#home_work_c table.gray .list_ti{text-align:center;font-size:110%;font-weight:bold !important;padding-left:1em;vertical-align:middle;}
#home_work_c table.gray .list_number{display:inline;padding:3px 5px;color:#FFF;background-color:#003586;}
#home_work_c img.btn_skill_list{width:60%;}

#home_work_c img.skill_link_left {max-width:480px !important;margin-top:3%; width:100% !important;}
#home_work_c img.skill_link_right{max-width:280px !important;margin-top:6%;width:100% !important;}
#home_work_c .btn_imgleft{float:left;width:64%;}
#home_work_c .btn_imgright{float:right; width:36%;}
.clearfix:after { content: "."; display: block; clear: both; height: 0; visibility: hidden;}
/* IE7,MacIE5 */
.clearfix {  display: inline-block;}
/* WinIE6 below, Exclude MacIE5 \*/
* html .clearfix {  height: 1%;}
.clearfix {  display: block;}
/**/
#home_work_c .con_box01_b a{width:100% !important; display:block;}

/*  201804追記　　*/
a.h_op7:hover{opacity:.7;}


@media screen and (min-width:1080px) and (max-width:1600px){
/*---在宅---*/
#home_work_c h1{width:100%;margin:13% auto 1%;padding:0;}
}
@media screen and (min-width:660px) and (max-width:1080px){
/*---在宅---*/
#home_work_c h1{width:100%;margin:18% auto 1%;padding:0;}
#home_work_c h2.title3{width:18em;}
#home_work_c img.skill_link_left {margin-top:3%; }
#home_work_c img.skill_link_right{margin-top:6%;}
}
@media screen and (min-width:0) and (max-width:660px){
.sp_block{display:inline-block;}
.font_s{font-size:82% !important;}
/*---在宅---*/
#home_work_c .header p{font-size:55%;}

#home_work_c h1{width:100%;margin:29% auto 2%;padding:0;}
#home_work h2.title2{
	font-size:18px !important;padding:0.4em!important;line-height:1.5;
}
#home_work h2.title3{
	font-size:19px !important;width:16em !important;
}
#home_work_c h2.title2{
	font-size:20px;padding:0.4em 0;line-height:1.4;margin:1em 0;
}
#home_work_c h2.title3{
	font-size:20px;padding:0;line-height:1.4;margin:0.2em auto;width:14em;
}
#home_work_form table th,#home_work_form table td{
	font-size:13px;
}
#home_work_form .w70p{width:70%;}
#home_work h3.title{
	font-size:17px;min-width:8em;display:inline-block;color:#fff;background-color:#00bd59;font-weight:bold;margin:0.5em 0;padding:0.2em 1em;border-radius:20px;text-align:center;position:relative;left:0;
}
#home_work p,#home_work_c p{font-size:15px;letter-spacing:none;}
#home_work .pc,#home_work_c .pc{display:none;}
#home_work .sp,#home_work_c .sp{display:block;}

/*---在宅//---*/
body#contact_form{font-size:13px;}
input,textarea{padding:0.1em 0.2em;font-size:120%;}
#contact_form #top{max-width:500px;width:98%;margin:auto;text-align:left;}
#contact_form #mail_form table{border:none;}
#contact_form #mail_form table,#contact_form #mail_form th{
	font-size:13px;
}
#contact_form #mail_form tbody{
	display:block !important;
	width:100% !important;
	border:none;
}
#contact_form .w70p{width:100% !important;display:block !important;}

.con_box03{width:96%;}
.con_box03 ul{margin:0;padding:0 0.5em;}
.con_box03 ul.list_style li{
	margin:0.5em;padding:0;line-height:150%;list-style:disc;
}
.con_box03 p.list_style_none{
	margin:0.5em 1em;padding:0;line-height:150%;list-style:none;
}

.p_mark{margin:5px;}


#footer_wide p{font-size:11px;display:inline-block;}
#footer_narrow li{font-size:11px;display:inline-block;}
#floating_bnr_new{
	z-index:7;
	width:100%;
	max-width:750px;
	min-width:320px;position:fixed;bottom:0;background-color:none;margin:0;text-align:right;
	
}
#floating_bnr_new #pagetop{display: inline;width:14%;float:right;}
#floating_bnr_new #pagetop img{text-align:right;width:100%;/**/filter:alpha(opacity=90);
	-moz-opacity: 0.9;
	opacity: 0.9;margin-bottom:0.1% }
#floating_bnr_new img{margin:0;padding:0;border:none !important;}
#floating_entry{clear:both;z-index:9;padding:0;max-width:750px;min-width:320px;width:100% !important;color:#333;font-size:70%; text-align:center;
background-color:rgba(51,51,51,0.3);}
#floating_entry #entry_but{display: inline;width:86%;float:left;}
#floating_entry p{ text-align:center;filter:alpha(opacity=100);
	-moz-opacity: 1;
	opacity: 1;}
#floating_entry img.entry{width:97%;margin:1.2% 1.5%;padding:0;border:none;margin:0 atuo;-webkit-border-radius: 3px; -moz-border-radius: 3px; border-radius: 3px;filter:alpha(opacity=100);
	-moz-opacity: 1;
	opacity: 1;}
/*skill_list*/
#home_work_c img.btn_skill_list{width:100%;}
#home_work_c h1.contents_title{color: #fff;display: block; font-size: 20px; font-weight: bold;line-height: 1.5;margin:27% auto 2%;padding:0;width: 98%;}
#home_work_c table.gray {border-top: 2px solid #ccc;border-bottom: 2px solid #ccc;font-size:15px !important;margin: 30px auto;padding: 0.1%;width: 100%;}
#home_work_c table:last-child {margin: 30px auto 0;}
#home_work_c table.gray th {background-color: #eee;padding: 1%;width: 98%;display:block;text-align:left;}
#home_work_c table.gray td {border-bottom: 1px solid #eee;padding: 1%;width:98%;display:block;}
#home_work_c table.gray th + td {  border-left:none;}
#home_work_c table.gray th + th, table.gray td + td { border-left:none;}
#home_work_c table.gray td.list_first{border-bottom: 2px solid #ccc;padding-top:0.5em;}
#home_work_c table.gray .list_ti{display:inline-block;padding-top:0.5em;text-align:left;margin-left:-1em;margin-bottom:0.4em;}
#home_work_c table.gray .list_number{display:inline-block;padding:3px 5px;color:#FFF;background-color:#003586;margin-top:0.4em;}
#home_work_c img.skill_link_left {margin-top:5%; }
#home_work_c img.skill_link_right{margin-top:11%;}


}