body {
	font-family:Roboto, "Droid Sans", "游ゴシック体", "Yu Gothic", "YuGothic", "ヒラギノ角ゴ ProN W3", "Hiragino Kaku Gothic ProN", "メイリオ", Meiryo, sans-serif
}
.layout {
	width:calc(100% - 6px);
	margin:0 auto;
	overflow:hidden
}
#hd {
	padding:20px 5px
}
#hd h1 {
	width:calc(100% - 70px);
	height:13vw;
	background:url(../images/logo.png) center center no-repeat;
	background-size:100%
}
#hd h1 a {
	width:100%;
	height:100%;
	display:block
}
#hd h1 img {
	display:none
}
#hd h1.en {
	width:calc(100% - 70px);
	height:16vw;
	background:url(../images/logo_en_sp.png) center center no-repeat;
	background-size:100%
}
#hd h1.en a {
	width:100%;
	height:100%;
	display:block
}
#hd h1.en img {
	display:none
}
#hd .language {
	display:none
}
.nav_open {
	right:0px !important
}
.nav {
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease;
	position:fixed;
	top:0px;
	right:-200px;
	height:calc(100% + 500px);
	padding-bottom:500px;
	z-index:100;
	width:200px;
	overflow-x:none;
	overflow-y:auto;
	background:#365fc1;
	color:#fff;
	box-shadow:inset 0 0 5px 5px #3F51B5
}
.nav ul {
	display:block;
	margin:0;
	padding:0
}
.nav ul li {
	display:block;
	margin:0
}
.nav ul li a {
	font-size:15px;
	color:#fff;
	font-weight:bold;
	display:block;
	padding:18px 10px;
	text-decoration:none;
	border-bottom:1px solid rgba(0, 0, 0, 0.15);
	position:relative
}
.nav ul li a:hover {
	box-shadow:inset 0 0 10px 2px rgba(0, 0, 0, 0.3)
}
.nav ul li a:after {
	content:"";
	border-bottom:1px solid rgba(255, 255, 255, 0.15);
	width:100%;
	position:absolute;
	bottom:0;
	left:0
}
.nav ul li ul {
	display:block;
	margin:0 0 0 15px;
	padding:0
}
.nav ul li ul li {
	display:block;
	margin:0
}
.nav ul li ul li a {
	font-size:14px;
	color:#fff;
	display:block;
	padding:14px 6px;
	text-decoration:none;
	border-bottom:1px solid rgba(0, 0, 0, 0.15)
}
.nav ul li ul li a:hover {
	box-shadow:inset 0 0 10px 2px rgba(0, 0, 0, 0.3)
}
.nav ul li ul li a:after {
	content:"";
	border-bottom:1px solid rgba(255, 255, 255, 0.15);
	width:100%;
	position:absolute;
	bottom:0;
	left:0
}
.menu-trigger {
	z-index:1000;
	position:fixed !important;
	top:25px;
	right:15px;
	display:block;
	margin-top:-5px
}
.menu-trigger, .menu-trigger span {
	display:inline-block;
-webkit-transition:all .4s;
transition:all .4s;
	box-sizing:border-box
}
.menu-trigger {
	position:relative;
	width:36px;
	height:24px
}
.menu-trigger span {
	position:absolute;
	left:0;
	width:100%;
	height:4px;
	background-color:#000;
	border-radius:4px
}
.menu-trigger span:nth-of-type(1) {
top:0
}
.menu-trigger span:nth-of-type(2) {
top:10px
}
.menu-trigger span:nth-of-type(3) {
bottom:0
}
.menu-trigger::after {
position:absolute;
left:0;
bottom:-20px;
content:'MENU';
display:block;
width:100%;
color:#000;
font-size:10px;
text-decoration:none;
text-align:center;
-webkit-transition:all .4s;
transition:all .4s
}
.menu-trigger.active::after {
content:'CLOSE';
bottom:-25px;
color:#fff
}
.menu-trigger.active span:nth-of-type(1) {
-webkit-transform:translateY(10px) rotate(-45deg);
-ms-transform:translateY(10px) rotate(-45deg);
transform:translateY(10px) rotate(-45deg);
background:#fff
}
.menu-trigger.active span:nth-of-type(2) {
opacity:0;
background:#fff
}
.menu-trigger.active span:nth-of-type(3) {
-webkit-transform:translateY(-10px) rotate(45deg);
-ms-transform:translateY(-10px) rotate(45deg);
transform:translateY(-10px) rotate(45deg);
background:#fff
}
#con {
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex;
	-webkit-flex-wrap:wrap;
	-ms-flex-wrap:wrap;
	flex-wrap:wrap
}
#main {
	width:calc(100% - 10px);
	margin:0 auto
}
#main ol, #main ul {
	padding:5px 0px 5px 25px
}
#main ul {
	list-style-type:disc
}
#main ol li, #main ul li {
	padding:5px 0px
}
#main table {
	margin:10px 0px
}
#main table th, #main table td {
	padding:5px
}
#main img {
	max-width:100%;
	height:auto
}
#main a img {
	display:inline-block;
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease
}
#main a img:hover {
	opacity:0.7
}
#main h1 {
	font-size:1.7em;
	font-weight:bold;
	line-height:1.4em;
	color:#fff;
	padding:0.7em;
	margin:0 0 25px 0;
	background: -moz-linear-gradient(top, rgba(103, 167, 255,1) 0%, rgba(89,138,255,1) 100%);
	background: -webkit-linear-gradient(top, rgba(103, 167, 255,1) 0%,rgba(89,138,255,1) 100%);
	background: linear-gradient(to bottom, rgba(103, 167, 255,1) 0%,rgb(89, 138, 255) 100%);
	border: 3px double #dfdfdf;
}
#main h2 {
	position: relative;
	margin:24px 0 14px 0;
	padding:0.5em 0 0.4em 2em;
	font-size:1.3em;
	border: 1px solid #ccc;
	border-top: 3px solid #3771fb;
	background: -webkit-linear-gradient(top, #fff 0%, #f0f0f0 100%);
	background: linear-gradient(to bottom, #fff 0%, #f0f0f0 100%);
	box-shadow: 0 -1px 0 rgba(255, 255, 255, 1) inset;
}
#main h2::after {
	position: absolute;
	top: 0.67em;
	left: .6em;
	z-index: 2;
	content: '';
	width: 10px;
	height: 10px;
	border: 3px solid #50c2f6;
	border-radius: 100%
}
#main h3 {
	font-size:1.1em;
	font-weight:bold;
	padding:1px 0 1px 10px;
	margin:12px 0 8px 0;
	border-left:4px solid #50c2f6
}
#side {
	width:calc(100% - 10px);
	margin:0 auto
}
#side h2 {
	font-size:1.1em;
	font-weight:normal;
	text-align:center;
	padding:5px;
	margin:0 0 6px 0;
	border-top: 3px solid #3771fb;
	border-bottom: 1px solid #ccc;
	background: -webkit-linear-gradient(top, #fff 0%, #f0f0f0 100%);
	background: linear-gradient(to bottom, #fff 0%, #f0f0f0 100%);
	box-shadow: 0 -1px 0 rgba(255, 255, 255, 1) inset;	
}
#side #sidenav {
	display:none
}
#side #bnr {
	margin-top:20px;
	width:100%
}
#side #bnr li {
	margin-bottom:4px
}
#side #bnr li a {
	width:100%;
	padding:10px 10px 10px 30px;
	border:1px solid #114019;
	border-radius:3px;
	display:block;
	text-decoration:none;
	background:url(../images/bnr_bg.png) no-repeat 8px center;
	font-size:12px;
	color:#333;
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease
}
#side #bnr li a:hover {
	opacity:0.5
}
#side #contact {
	border: 1px solid #ccc;
	margin-top:20px
}
#side #contact p {
	padding:5px 10px
}
#side #contact a.form {
	display:block;
	margin:0 10px 10px 10px;
	padding:14px;
	background:#217F32;
	color:#fff;
	font-weight: bold;
	text-align:center;
	text-decoration:none;
	border:1px solid #114019;
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease
}
#side #contact a.form:hover {
	background:#fff;
	color:#114019;
}
#center {
	display:none
}
.ft_language ul {
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex
}
.ft_language ul li {
	width:calc(100% / 3)
}
.ft_language ul li a {
	font-size:0.8em;
	color:#fff;
	background: #3771fb;
	padding:14px;
	display:block;
	text-decoration:none;
	text-align:center;
	border-top:1px solid rgba(255, 255, 255, 0.6);
	border-bottom:1px solid rgba(255, 255, 255, 0.6);
	border-left:1px solid rgba(255, 255, 255, 0.6)
}
.ft_language ul li:first-child a {
	border-left:none
}
#ft {
	padding-top:15px;
	padding-bottom:15px;
	text-align:center;
	color:#fff;
	background: -moz-linear-gradient(top, rgba(103, 167, 255,1) 0%, rgba(89,138,255,1) 100%);
	background: -webkit-linear-gradient(top, rgba(103, 167, 255,1) 0%,rgba(89,138,255,1) 100%);
	background: linear-gradient(to bottom, rgba(103, 167, 255,1) 0%,rgb(89, 138, 255) 100%);
}
#i_img {
	box-shadow:0 10px 10px rgba(0, 0, 0, 0.05);
	margin-bottom:20px
}
#i_news {
	height:30vh;
	overflow:auto
}
#i_news table {
	width:100%
}
#i_news table tr {
	border-bottom:1px dotted #cccccc;
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex;
	-webkit-flex-wrap:wrap;
	-ms-flex-wrap:wrap;
	flex-wrap:wrap
}
#i_news table td {
	vertical-align:top;
	font-size:0.9em;
	padding:10px 10px 0 10px
}
#i_news table td:first-child {
	background:url(../images/news_icon.png) 10px 17px no-repeat;
	padding-left:30px
}
#i_news table td:last-child {
	display:block;
	width:100%;
	padding:0 10px 10px 30px
}
#page-top {
	margin-top:20px;
	width:100%;
	text-align:center;
	font-size:0.9em;
	background:#333;
	text-decoration:none;
	color:#ffffff;
	padding:14px;
	text-align:center;
	display:block
}
#tax_calendar {
	margin: 20px 0;
}
#tax_calendar a {
	display: block;
}
#tax_calendar a img {
	width: 100%;
}

.tax_accountant_list {
	margin: 0 0 20px;
	padding: 0 0 20px;
	border-bottom: 1px dotted #CCC;
}
.tax_accountant_list:last-child {
	margin: 0;
	border-bottom: none;
}
.tax_accountant_list .tax_accountant_img {
	width: 50%;
	border:3px solid #fff;
	margin: 20px auto;
	padding: 3px;
	box-shadow:0 0 3px rgba(0, 0, 0, 0.2);
}
.tax_accountant_list .tax_accountant_img img {
	width: 100%;
}
.tax_accountant_list table {
	width: 100%;
    border-top: 1px solid #D7D7D7;
    border-left: 1px solid #D7D7D7;
}
.tax_accountant_list table th {
	display: block;
	padding: 10px!important;
	border-right: 1px solid #D7D7D7;
    border-bottom: 1px solid #D7D7D7;
    background: #ecf5fa;
	text-align: center;
    font-weight: bold;
}
.tax_accountant_list table td {
	display: block;
	padding: 10px!important;
	border-right: 1px solid #D7D7D7;
    border-bottom: 1px solid #D7D7D7;
	text-align: center;
    vertical-align: middle;
}


.staff_list {
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex;
	-webkit-flex-wrap:wrap;
	-ms-flex-wrap:wrap;
	flex-wrap:wrap;
	margin: 10px 0 20px;
	padding: 0!important;
}
.staff_list li {
	width:calc(100% / 2 - 20px);
	margin: 0 10px 10px;
	list-style: none;
}
.staff_list li img {
	width: 100%;
	border:3px solid #fff;
	padding: 3px;
	box-shadow:0 0 3px rgba(0, 0, 0, 0.2);
	text-shadow:1px 1px 4px rgba(0, 0, 0, 0.2);
}
.staff_list li span {
	display: block;
	margin: 10px 0 0;
	text-align: center;
}

.staff_list02 {
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex;
	-webkit-flex-wrap:wrap;
	-ms-flex-wrap:wrap;
	flex-wrap:wrap;
	margin: 10px 0 20px;
	padding: 0!important;
}
.staff_list02 li {
	width:calc(100% / 2 - 20px);
	margin: 0 10px 10px;
	list-style: none;
}
.staff_list02 li img {
	width: 80%;
	border:3px solid #fff;
	padding: 3px;
	box-shadow:0 0 3px rgba(0, 0, 0, 0.2);
	text-shadow:1px 1px 4px rgba(0, 0, 0, 0.2);
}
.staff_list02 li span {
	display: block;
	margin: 10px 0 0;
	text-align: center;
}


.office_list {
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex;
	-webkit-flex-wrap:wrap;
	-ms-flex-wrap:wrap;
	flex-wrap:wrap;
	margin: 10px 0 20px;
	padding: 0!important;
}
.office_list li {
	width:calc(100% / 2);
	list-style: none;
}
.office_list li a {
	display:block;
	color:#fff;
	font-size: 1.2em;
	font-weight:bold;
	text-align:center;
	text-decoration:none;
	border:3px solid #fff;
	margin: 0 10px 10px;
	padding: 3px;
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease;
	box-shadow:0 0 3px rgba(0, 0, 0, 0.2);
	text-shadow:1px 1px 4px rgba(0, 0, 0, 0.2);
}
.office_list li a img {
	width: 100%
}