@charset "UTF-8";
@font-face {
  font-family: 'Artegra-Sans';
  src: url("assets/fonts/Artegra_Sans-100-Thin.woff") format("woff");
  font-weight: 100;
  font-style: normal; }

@font-face {
  font-family: 'Artegra-Sans';
  src: url("assets/fonts/Artegra_Sans-200-ExtraLight.woff") format("woff");
  font-weight: 200;
  font-style: normal; }

@font-face {
  font-family: 'Artegra-Sans';
  font-style: oblique;
  src: url("assets/fonts/Artegra_Sans-200-ExtraLight-Italic.woff") format("woff");
  font-weight: 200;
  font-style: normal; }

@font-face {
  font-family: 'Artegra-Sans';
  src: url("assets/fonts/Artegra_Sans-300-Light.woff") format("woff");
  font-weight: 300;
  font-style: normal; }

@font-face {
  font-family: 'Artegra-Sans';
  src: url("Artegra_Sans-600-SemiBold.otf") format("otf");
  font-weight: 600;
  font-style: normal; }

*:focus {
  outline: none; }

html {
  font-size: 10px;
  min-width: 100%; }

body {
  font-size: 1.4rem;
  font-family: "Artegra-Sans", Arial,Helvetica,"游ゴシック",YuGothic,"Hiragino Kaku Gothic ProN",Meiryo,sans-serif; }

a {
  -webkit-transition: all .3s ease;
  transition: all .3s ease; }
  a:focus {
    outline: none; }
  a:hover {
    color: #2272c7;
    cursor: pointer; }

.l-footer {
  background: white;
  -webkit-box-sizing: border-box;
          box-sizing: border-box;
  width: 100%;
  text-align: center;
  padding: 40px 0; }
  .l-footer__logo-wrapper {
    width: 25%;
    max-width: 25%;
    text-align: left; }
  .l-footer__logo {
    width: 75%;
    min-width: 160px; }
  .l-footer__list {
    display: -webkit-box;
    display: -ms-flexbox;
    display: flex; }
  .l-footer__list-item {
    padding: 0 2rem;
    font-family: "Artegra-Sans";
    z-index: 1;
    position: relative;
    text-align: left;
    line-height: 1.7; }
    .l-footer__list-item a {
      color: #000;
      text-decoration: none; }
    .l-footer__list-item a:hover {
      color: #2272c7; }
    .l-footer__list-item:last-child {
      padding-right: 0;
      text-align: right;
      -ms-flex-item-align: end;
          align-self: flex-end;
      -webkit-box-flex: 1;
          -ms-flex-positive: 1;
              flex-grow: 1; }
  .l-footer__list-item-ttl {
    display: block;
    margin-bottom: 1em;
    white-space: nowrap; }
  .l-footer__list-item-ttl-lg {
    font-size: 2rem; }
  .l-footer__navlist__sub {
    display: none; }

html, body {
  height: 100%;
  color: #000;
  font-weight: 400;
  font-family: Georgia, "游明朝体", "YuMincho", "游明朝", "Yu Mincho", "ヒラギノ明朝 ProN W3", "Hiragino Mincho ProN W3", HiraMinProN-W3, "ヒラギノ明朝 ProN", "Hiragino Mincho ProN", "ヒラギノ明朝 Pro", "Hiragino Mincho Pro", "HGS明朝E", "ＭＳ Ｐ明朝", "MS PMincho", serif;
  background-color: white; }

.l-tax-wrapper {
  padding-bottom: 109px;
  position: relative; }
  .l-tax-wrapper.is-on {
    padding-bottom: 0; }

.l-tax-footer {
  height: 109px;
  width: 100%;
  margin-top: 7rem;
  border: solid 1px #979797;
  padding: 20px 32px;
  position: fixed;
  bottom: 0;
  background-color: white;
  z-index: 10;
  font-size: 3.6rem;
  letter-spacing: 2.34px;
  text-align: center;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
      -ms-flex-align: center;
          align-items: center;
  -ms-flex-pack: distribute;
      justify-content: space-around;
  -webkit-transition: all .3s;
  transition: all .3s; }
  .l-tax-footer.is-on {
    -webkit-transform: translateY(100%);
            transform: translateY(100%);
    opacity: 0; }
  .l-tax-footer__label {
    -webkit-box-sizing: border-box;
            box-sizing: border-box;
    padding: 18px 28px;
    font-size: 2.4rem;
    color: #000;
    letter-spacing: 4px;
    text-align: center;
    line-height: 1.1;
    display: inline-block;
    border: 10px solid #797979;
    margin-right: 30px;
    white-space: nowrap; }
  .l-tax-footer__text {
    display: inline-block;
    white-space: nowrap; }
  .l-tax-footer__contact {
    display: inline-block;
    white-space: nowrap; }
  .l-tax-footer__num {
    font-family: 'Artegra-Sans';
    font-weight: 300;
    font-size: 3rem;
    letter-spacing: 4.48px;
    text-align: center;
    display: inline-block;
    text-decoration: none;
    color: #000;
    -webkit-transition: all .3s;
    transition: all .3s;
    position: relative; }
    .l-tax-footer__num[href^="mailto"]:hover:after {
      display: inline-block;
      width: 100%;
      height: 2px;
      background-color: transparent;
      -webkit-transition: all .3s;
      transition: all .3s;
      position: absolute;
      bottom: -4px;
      left: 0;
      content: ""; }
    .l-tax-footer__num[href^="mailto"]:hover:after {
      display: inline-block;
      width: 100%;
      height: 2px;
      background-color: #282828;
      position: absolute;
      bottom: -4px;
      left: 0;
      content: ""; }
    .l-tax-footer__num:hover, .l-tax-footer__num:active, .l-tax-footer__num:focus {
      color: #000; }
    .l-tax-footer__num:hover {
      opacity: 0.7; }
    .l-tax-footer__num.small {
      font-size: 1.6rem; }
  .l-tax-footer__buttons {
    font-size: 1rem;
    vertical-align: top; }
  .l-tax-footer__button {
    background: #201D20;
    border-radius: 8px;
    color: white;
    font-size: 1.2rem;
    letter-spacing: 0.82px;
    text-align: center;
    line-height: 3em;
    display: inline-block;
    height: 3em;
    padding: 0 38px;
    text-decoration: none; }
    .l-tax-footer__button:hover {
      color: white;
      opacity: 0.7; }

#js-tax-footer .l-footer {
  padding: 40px 80px; }

.c-tax-header {
  width: 100%;
  position: relative;
  margin-top: 110px; }
  .c-tax-header::after {
    content: "";
    display: block;
    background-color: #282828;
    height: 1px;
    width: 100%;
    position: absolute;
    top: 3.5rem; }
  .c-tax-header__title {
    font-family: "YuMincho";
    letter-spacing: 0.54px;
    display: block;
    font-size: 3rem;
    width: 1072px;
    margin: 0 auto;
    margin-bottom: 2rem;
    position: relative;
    padding-left: 20px;
    -webkit-transform: translateX(54px);
            transform: translateX(54px); }
    .c-tax-header__title::before {
      content: "";
      position: absolute;
      left: 0;
      top: 8px;
      border-radius: 50%;
      border: solid 1px #282828;
      width: 5.2rem;
      height: 5.2rem;
      -webkit-transform: translateX(-100%);
              transform: translateX(-100%); }
  .c-tax-header__subtitle {
    font-family: Baskerville-Bold;
    font-size: 1.4rem;
    letter-spacing: 0.25px;
    line-height: 1.1;
    display: block;
    -webkit-transform: translateX(54px);
            transform: translateX(54px);
    width: 1072px;
    margin: 0 auto;
    margin-top: 1.7rem;
    padding-left: 20px;
    margin-bottom: 13.5rem; }

.tax-hero {
  width: 1072px;
  margin: 0 auto;
  margin-top: 140px;
  height: 100%;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex; }
  .tax-hero__content {
    width: 42.3%;
    text-align: center; }
  .tax-hero__text {
    font-size: 2.2rem;
    letter-spacing: 2.84px;
    font-weight: bold; }
    .tax-hero__text::after {
      display: block;
      position: static;
      margin: 0 auto;
      margin-top: 2.6rem;
      content: "";
      width: 11px;
      height: 9px;
      background-image: url(assets/images/tax-audit/icon-triangle.png);
      background-size: 100%;
      background-repeat: no-repeat; }
  .tax-hero__text-img-wrapper {
    text-space: 100%;
    color: transparent;
    padding: 0 20px; }
  .tax-hero__text-img {
    width: 100%;
    height: auto; }
  .tax-hero__img {
    background-image: url(assets/images/tax-audit/img-hero.png);
    background-size: 100%;
    background-repeat: no-repeat;
    background-position: center center;
    -webkit-box-flex: 1;
        -ms-flex: 1;
            flex: 1; }
  .tax-hero__img-sp {
    background-image: url(assets/images/tax-audit/img-hero-sp.png);
    background-size: contain;
    background-repeat: no-repeat;
    background-position: top right;
    width: 304px;
    height: 270px;
    display: inline-block; }
  .tax-hero__list {
    padding: 0;
    position: relative;
    text-align: center; }
    .tax-hero__list::after {
      content: "";
      display: block;
      position: absolute;
      top: calc(33px + 14px);
      left: 50%;
      margin: 0 auto;
      width: 1px;
      height: 17.5px;
      background-color: #282828; }
    .tax-hero__list::before {
      content: "";
      display: block;
      margin: 0 auto;
      background-image: url(assets/images/tax-audit/icon-notion.png);
      background-size: 100%;
      background-repeat: no-repeat;
      width: 33px;
      height: 33px; }
  .tax-hero__list-item {
    font-size: 1.8rem;
    line-height: 4; }
    .tax-hero__list-item:first-child {
      margin-top: 18.5px; }
    .tax-hero__list-item:last-child::after {
      display: none; }
    .tax-hero__list-item::after {
      display: block;
      position: static;
      height: 1px;
      width: 35.5px;
      content: "";
      margin: 0 auto;
      background-color: #282828; }

.tax-about {
  width: 1072px;
  margin: 0 auto;
  padding: 0 20px;
  padding-top: 10rem;
  padding-bottom: 7rem; }
  .tax-about__header {
    color: #00336E;
    font-weight: bold;
    letter-spacing: 3.88px;
    line-height: 1.44;
    font-size: 3.2rem;
    margin-bottom: 4.4rem; }
  .tax-about__text {
    line-height: 2.44;
    font-size: 1.6rem;
    letter-spacing: 1.04;
    font-weight: 600;
    width: 80%; }

.tax-feature {
  padding-bottom: 10rem; }

.tax-feature-list {
  width: 1072px;
  margin: 0 auto;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -ms-flex-pack: distribute;
      justify-content: space-around;
  -ms-flex-wrap: wrap;
      flex-wrap: wrap; }
  .tax-feature-list__item {
    max-width: 468px;
    width: 468px;
    -webkit-box-sizing: border-box;
            box-sizing: border-box;
    counter-increment: title;
    margin-bottom: 2.8rem; }
  .tax-feature-list__title {
    font-size: 2rem;
    line-height: 1.8;
    padding: 1.4rem 2.7rem 1.4rem 12.7rem;
    background-color: #F0F0F0;
    position: relative;
    letter-spacing: 1.3px;
    font-weight: 400;
    min-height: 100px;
    margin: 0; }
    .tax-feature-list__title::before {
      counter-increment: title 0;
      /* section カウンターの値に1を加算 */
      content: counter(title);
      position: absolute;
      left: 0;
      top: 0;
      display: inline-block;
      background-color: #00336E;
      width: 90px;
      height: 100px;
      font-family: "Artegra-Sans";
      font-style: oblique;
      font-weight: 200;
      color: white;
      line-height: 100px;
      text-align: center;
      font-size: 5.4rem;
      padding-right: 1rem; }
  .tax-feature-list__text {
    letter-spacing: 1px;
    line-height: 2;
    padding: 34px 33px;
    min-height: 311px;
    background-color: #F9F9F9;
    margin: 0; }

.tax-price {
  width: 960px;
  margin: 0 auto;
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  text-align: center;
  margin-top: 200px; }
  .tax-price__label {
    border: solid 11px #797979;
    padding: 18px 33px;
    text-align: center;
    display: inline-block;
    -webkit-box-sizing: border-box;
            box-sizing: border-box;
    margin-bottom: 1em; }
    .tax-price__label > small {
      display: block;
      font-size: 2rem;
      color: #000;
      letter-spacing: 1.3px;
      text-align: center;
      line-height: 1.3;
      margin-bottom: 2rem; }
    .tax-price__label > span {
      display: block;
      font-size: 4.5rem;
      color: #000;
      letter-spacing: 2.92px;
      line-height: 26px;
      margin-bottom: 18px; }
  .tax-price__text {
    font-size: 3rem;
    letter-spacing: 1.95px;
    line-height: 1.15;
    width: 50%;
    margin: 0 auto; }
  .tax-price__num {
    font-family: 'Artegra-Sans';
    font-weight: 300;
    font-size: 3.2rem;
    color: #000;
    letter-spacing: 4.48px;
    text-align: center;
    display: inline-block;
    margin-top: 1em;
    position: relative; }
    .tax-price__num[href] {
      text-decoration: none; }
      .tax-price__num[href]:after {
        display: inline-block;
        width: 100%;
        height: 2px;
        -webkit-transition: all .3s;
        transition: all .3s;
        background-color: transparent;
        position: absolute;
        bottom: -4px;
        left: 0;
        content: ""; }
    .tax-price__num[href]:hover {
      color: #282828; }
      .tax-price__num[href]:hover:after {
        background-color: #282828; }
    .tax-price__num:last-child {
      margin-top: 0.2em; }

.tax-qa {
  padding-bottom: 10rem; }

.tax-qa-list {
  padding: 0;
  width: 1072px;
  margin: 0 auto; }
  .tax-qa-list__item {
    position: relative;
    padding: 30px 0 60px 300px; }
    .tax-qa-list__item > article {
      padding: 0 20px; }
    .tax-qa-list__item::before {
      content: "";
      display: block;
      position: absolute;
      left: 0;
      top: 110px;
      background-size: 100%;
      background-repeat: no-repeat;
      width: 240px;
      height: 278px;
      z-index: -2; }
    .tax-qa-list__item:nth-child(1)::before {
      background-image: url(assets/images/tax-audit/img-qa-01.png); }
    .tax-qa-list__item:nth-child(2)::before {
      background-image: url(assets/images/tax-audit/img-qa-02.png); }
    .tax-qa-list__item:nth-child(3)::before {
      background-image: url(assets/images/tax-audit/img-qa-03.png); }
    .tax-qa-list__item::after {
      content: "";
      display: block;
      position: absolute;
      left: 0;
      top: 0;
      border: solid 20px #CCC;
      width: 100%;
      height: 192px;
      -webkit-transform: translateX(-57%);
              transform: translateX(-57%);
      z-index: -1;
      -webkit-box-sizing: border-box;
              box-sizing: border-box; }
  .tax-qa-list__q {
    font-weight: bold;
    font-size: 1.8rem;
    color: #000;
    letter-spacing: 1.17px;
    line-height: 1.44; }
  .tax-qa-list__a {
    font-weight: 600;
    font-size: 2.4rem;
    color: #00336E;
    letter-spacing: 1.56px;
    line-height: 1.7; }
  .tax-qa-list__text {
    font-weight: 300;
    font-size: 1.4rem;
    color: #000;
    letter-spacing: 0.91px;
    line-height: 2.28; }

.tax-flow {
  padding-bottom: 7rem; }
  .tax-flow__notion {
    width: 100%;
    font-size: 1.4rem;
    text-align: center;
    margin-top: 8rem;
    margin-bottom: 8rem; }

.tax-flow-list {
  width: 1072px;
  margin: 0 auto;
  padding: 0 20px; }
  .tax-flow-list__item {
    margin-bottom: 2em;
    counter-increment: list; }
  .tax-flow-list__title {
    width: 100%;
    position: relative;
    padding-left: calc( 56px + 15px);
    font-size: 2.4rem;
    letter-spacing: 1.56px;
    line-height: 56px;
    background-color: #F0F0F0; }
    .tax-flow-list__title::before {
      counter-increment: list 0;
      content: counter(list);
      position: absolute;
      left: 0;
      top: 0;
      display: inline-block;
      background-color: #00336E;
      width: 56px;
      height: 56px;
      font-family: "Artegra-Sans";
      font-style: oblique;
      font-weight: 200;
      color: white;
      line-height: 56px;
      text-align: center;
      font-size: 2.4rem; }
  .tax-flow-list__text {
    padding-left: calc( 56px + 15px);
    padding-right: 15px;
    font-size: 1.6rem;
    color: #000;
    letter-spacing: 1.04px;
    line-height: 2; }

.u-text-underline {
  background: -webkit-gradient(linear, left top, left bottom, color-stop(75%, transparent), color-stop(25%, #FFDA3F));
  background: linear-gradient(transparent 75%, #FFDA3F 25%); }

@media screen and (max-width: 768px) {
      .l-footer__logo {
        width: 30%;
        min-width: auto; }
      .l-footer__list {
        -webkit-box-orient: vertical;
        -webkit-box-direction: normal;
            -ms-flex-direction: column;
                flex-direction: column; }
      .l-footer__list-item {
        padding: 1rem 0; }
        .l-footer__list-item:last-child {
          position: absolute;
          bottom: 0; }
      .l-footer__list-item-ttl {
        margin-bottom: 0; }
    html, body {
      font-size: calc(100vw / 40); }
      .l-tax-wrapper.is-on {
        padding-bottom: 80px; }
      .l-tax-footer__label {
        padding: 0.8rem;
        font-size: 1.4rem;
        margin-bottom: 0.5rem;
        margin-right: 0;
        vertical-align: top; }
      .l-tax-footer__text {
        white-space: normal;
        display: none; }
      .l-tax-footer__contact {
        white-space: normal;
        display: none; }
    #js-tax-footer .l-footer {
      padding: 0 20px; }
    .c-tax-header {
      margin-top: 5.4rem;
      overflow: hidden; }
      .c-tax-header::after {
        top: 2.5rem; }
      .c-tax-header__title {
        width: 100%; }
      .c-tax-header__title {
        font-size: 2rem;
        letter-spacing: 0.36px;
        line-height: 1;
        margin-bottom: 1rem; }
        .c-tax-header__title::before {
          width: 3.2rem;
          height: 3.2rem; }
      .c-tax-header__subtitle {
        width: 100%; }
      .c-tax-header__subtitle {
        font-size: 1rem;
        letter-spacing: 0.18px;
        line-height: 1.5;
        margin-top: 1rem;
        margin-bottom: 2.6rem; }
    .tax-hero {
      width: 100%; }
    .tax-hero {
      -webkit-box-orient: vertical;
      -webkit-box-direction: normal;
          -ms-flex-direction: column;
              flex-direction: column;
      margin-top: 3.6rem; }
      .tax-hero__content {
        width: 100%;
        text-align: right; }
        .tax-hero__text::after {
          margin-top: 1rem; }
      .tax-hero__text {
        font-size: 1.6rem;
        text-align: center; }
      .tax-hero__text-img-wrapper {
        padding: 0 16px; }
      .tax-hero__text-img-wrapper {
        margin-top: -2rem; }
      .tax-hero__list-item {
        font-size: 1.4rem; }
    .tax-about {
      width: 100%; }
    .tax-about {
      padding: 0 16px; }
    .tax-about {
      padding-top: 5rem;
      padding-bottom: 0rem; }
      .tax-about__header {
        font-size: 1.8rem;
        letter-spacing: 2.18px;
        line-height: 1.66;
        margin-bottom: 1.4rem; }
      .tax-about__text {
        width: 100%;
        font-size: 1.2rem;
        letter-spacing: 0.65px;
        line-height: 1.8; }
    .tax-feature {
      padding-bottom: 5.4rem; }
    .tax-feature-list {
      width: 100%; }
    .tax-feature-list {
      -webkit-box-orient: vertical;
      -webkit-box-direction: normal;
          -ms-flex-direction: column;
              flex-direction: column;
      padding: 0 20px; }
      .tax-feature-list__item {
        max-width: 100%;
        width: 100%; }
      .tax-feature-list__title {
        font-size: 1.4rem;
        color: #000;
        letter-spacing: 0.91px;
        line-height: 1.85;
        min-height: 6.5rem;
        padding: 0.8rem 2.7rem 0.5rem 8.5rem; }
        .tax-feature-list__title::before {
          font-size: 2rem;
          width: 6.5rem;
          height: 6.5rem;
          line-height: 6.5rem;
          padding-right: 0; }
      .tax-feature-list__text {
        font-size: 1.2rem;
        padding: 1.8rem;
        min-height: 110px; }
    .tax-price {
      width: 100%;
      -webkit-box-orient: vertical;
      -webkit-box-direction: normal;
          -ms-flex-direction: column;
              flex-direction: column;
      margin-top: 4rem; }
      .tax-price__label {
        width: calc(100% - 32px); }
        .tax-price__label > span {
          font-size: 3.2rem; }
      .tax-price__text {
        width: 100%; }
      .tax-price__text {
        font-size: 2rem;
        margin-top: 1em;
        letter-spacing: 1.3px; }
      .tax-price__num {
        font-size: 2rem; }
    .tax-qa {
      padding-bottom: 5.4rem; }
    .tax-qa-list {
      width: 100%; }
        .tax-qa-list__item > article {
          padding: 0 16px; }
      .tax-qa-list__item {
        padding: 0;
        margin-top: 100px;
        padding-top: 74px; }
        .tax-qa-list__item::before {
          right: 0;
          left: auto;
          top: -54px;
          width: 134px;
          height: 155px; }
        .tax-qa-list__item::after {
          height: 213px; }
      .tax-qa-list__q {
        font-size: 1.2rem; }
      .tax-qa-list__a {
        font-size: 1.4rem;
        letter-spacing: 0.78px; }
      .tax-qa-list__text {
        font-size: 1.2rem; }
    .tax-flow-list {
      width: 100%; }
    .tax-flow-list {
      padding: 0 16px; }
      .tax-flow-list__title {
        font-size: 1.4rem;
        line-height: 4.2rem;
        padding-left: calc( 4.2rem + 1.5rem); }
        .tax-flow-list__title::before {
          line-height: 4.2rem;
          width: 4.2rem;
          height: 4.2rem; }
      .tax-flow-list__text {
        padding-left: calc( 4.2rem + 1.5rem);
        font-size: 1.2rem; } }

@media screen and (max-width: 1467px) {
    .l-tax-footer {
      -webkit-box-orient: vertical;
      -webkit-box-direction: normal;
          -ms-flex-direction: column;
              flex-direction: column;
      -ms-flex-wrap: wrap;
          flex-wrap: wrap;
      -webkit-box-align: center;
          -ms-flex-align: center;
              align-items: center;
      height: auto;
      padding: 0.8rem 1.6rem; } }

@media screen and (max-width: 1280px) {
      .l-tax-footer__label {
        font-size: 1.6rem;
        padding: 10px 14px;
        border: 6px solid #797979; }
      .l-tax-footer__text {
        font-size: 2.4rem; }
      .l-tax-footer__num {
        font-size: 1.6rem; } }

@media screen and (min-width: 769px) {
      .l-tax-footer__buttons {
        display: none; }
      .tax-hero__img-sp {
        display: none; } }

@media screen and (max-width: 768px) and (max-width: 768px) {
    #js-tax-footer .l-footer {
      padding: 0 16px; }
    .tax-feature-list {
      padding: 0 16px; } }