<html><head><meta name="color-scheme" content="light dark"></head><body><pre style="word-wrap: break-word; white-space: pre-wrap;">@charset "utf-8";

.pageTitle {
	background: url("../img/column/page_title_bg.jpg") no-repeat center center;
	background-size: cover;
    margin-bottom: 0;
}

.breadcrumb__list {
    margin: 1em 50px 50px;
}

@media all and (max-width: 767px) {
    .breadcrumb__list {
        margin: 1em 15px 1em;
    }
}

/*------------------------------------------------------------
	column
------------------------------------------------------------*/
.category {
    display: flex;
    justify-content: space-around;
    margin-bottom: 70px;
}

.category a {
    width: 30%;
}

.category a .cate_img {
    width: 80%;
    margin: 0 10%;
    border-radius: 50%;
    overflow: hidden;
}

.category a:hover .cate_img {
    background-color: #014492;
}

.category a .cate_img img {
    transition: all 0.3s;
}

.category a:hover .cate_img img {
    transform: scale(1.1);
    opacity: 0.8;
}

.category a .cate_txt h4 {
    text-align: center;
    margin: 10px 0;
    font-size: 18px;
}

.category a .cate_txt p {
    text-align: justify;
}

@media all and (max-width: 767px) {
    .category {
        justify-content: center;
        flex-wrap: wrap;
    }

    .category a {
        width: 100%;
    }
    
    .category a:not(:last-child) {
        margin-bottom: 20px;
    }

    .category a .cate_img {
        width: 60%;
        margin: 0 20%;
    }

    .category a .cate_txt h4 {
        text-align: center;
        margin: 10px 0;
        font-size: 16px;
    }
}

/* -----発展経営コラム設定----- */
#sort {
    display: flex;
    justify-content: space-between;
    margin-bottom: 30px;
}

#sort li {
    color: #fff;
    font-weight: bold;
    padding: 5px 10px;
    cursor: pointer;
    background: #999;
    width: 8em;
    text-align: center;
    font-size: 14px;
    position: relative;
}

#sort li:after {
    content: "";
    position: absolute;
    bottom: 0px;
    left: 50%;
    transform: translateX(-50%);
    -webkit-transform: translateX(-50%);
    -ms-transform: translateX(-50%);
    width: 0;
    height: 0;
    border-style: solid;
    border-width: 10px 10px 0 10px;
    border-color: #014492 transparent transparent transparent;
    z-index: -1;
}

#sort li.active {
    background-color: #014492;
}

#sort li.active:after {
    bottom: -10px;
}

#column {
    display: flex;
    flex-wrap: wrap;
    margin-bottom: 50px;
    justify-content: space-between;
}

#column::before{
  content:"";
  display: block;
  width:24%;
  order:1;
}
#column::after{
  content:"";
  display: block;
  width:24%;
}

#column .all {
    width: 24%;
    color: #000;
    background-color: #f7f7f7;
    margin-bottom: 20px;
    position: relative;
    transition: all 0.2s;
}

#column .all:hover {
    background-color: #999;
    color: white;
}

#column .all.account:before {
    content: "会計・経理";
    background-color: rgba(0, 0, 105, 0.75);
}
#column .all.tax:before {
    content: "税務";
    background-color: rgba(232, 56, 40, 0.75);
}
#column .all.management:before {
    content: "経営";
    background-color: rgba(96, 25, 134, 0.75);
}
#column .all.labor:before {
    content: "人事・労務";
    background-color: rgba(0, 100, 255, 0.75);
}
#column .all.inheritance:before {
    content: "相続";
    background-color: rgba(0, 145, 58, 0.75);
}
#column .all.support:before {
    content: "会計事務所支援";
    background-color: rgba(206, 139, 42, 0.75);
}
#column .all.etc:before {
    content: "その他";
    background-color: rgba(28, 33, 47, 0.75);
}

#column .all .column_img {
    overflow: hidden;
}

#column .all .column_img img {
    transition: all 0.2s;
    width: 100%;
}

#column .all:hover .column_img img {
    transform: scale(1.1);
}

#column .all .column_text {
    padding: 0.5em;
}

#column .all .column_text .day {
    font-size: 13px;
    color: #4d4d4d;
    transition: all 0.2s;
}

#column .all:hover .column_text .day {
    color: #fff;
}

#column .all .column_text h4 {
    font-size: 15px;
    text-align: justify;
}

@media all and (min-width: 768px) {
    #column .all:before {
        position: absolute;
        top: 175px;
        right: 0px;
        padding: 0.2em 0.5em;
        font-size: 13px;
        color: white;
        z-index: 10;
    }
}

@media all and (max-width: 767px) {
    #sort {
        flex-wrap: wrap;
    }

    #sort li {
        box-sizing: border-box;
        width: 32%;
        font-size: 13px;
        margin-bottom: 10px;
    }
    
    #sort li:nth-child(n+7){
        width: 49%
    }

    #sort li:after {
        border-width: 8px 8px 0 8px;
    }

    #sort li.active:after {
        bottom: -8px;
    }

    #column .all {
        width: 48%;
    }

    #column .all:before {
        position: absolute;
        top: 5px;
        left: -5px;
        font-size: 12px;
        padding: 0.2em 0.5em;
        color: white;
        z-index: 10;
    }
    #column .all .column_text .day {
        font-size: 12px;
    }

    #column .all .column_text h4 {
        font-size: 14px;
    }
    
}

/*------------------------------------------------------------
	column content
------------------------------------------------------------*/
.content_list {
    margin-bottom: 50px;
    display: flex;
    flex-wrap: wrap;
}

.content_list a {
    width: 30%;
    margin-bottom: 40px;
}

.content_list a:not(:nth-child(3n)) {
    margin-right: 5%;
}

.content_list a div {
    overflow: hidden;
    border-radius: 10px 10px 0 0;
}

.content_list a div img {
    transition: all 0.2s;
}

.content_list a:hover div img {
    transform: scale(1.1);
}

.content_list a h4 {
    text-align: center;
    margin-top: 10px;
    font-size: 16px;
    border-bottom: 1px dotted #999;
    padding-bottom: 10px;
}

.content_list a p {
    text-align: justify;
    margin-top: 10px;
    font-size: 14px;
    padding: 0 0.5em;
    color: #4d4d4d;
}

@media all and (max-width: 767px) {
    .content_list a {
        width: 100%;
    }

    .content_list a:not(:nth-child(3n)) {
        margin-right: 0%;
    }
    
    .content_list a h4 .sp_none {
        display: none;
    }
}

/*------------------------------------------------------------
	column 記事
------------------------------------------------------------*/
.headLine01 .jp {
    line-height: 1.3;
}

.details {
    text-align: justify;
    margin-bottom: 70px;
}

.details img {
    width: 100%;
}

.details .md_img {
    width: 100%;
    height: 550px;
    overflow: hidden;
    display: flex;
    justify-content: center;
    align-items: center;
}

.details h4 {
    font-size: 22px;
    border-left: 7px solid #3FA9F5;
    margin-top: 50px;
    line-height: 1.2;
    padding: 0.3em 0 0.3em 10px;
}

.details h4 span {
    font-weight: normal;
    font-size: 15px;
    margin-left: 20px;
}

.details p {
    margin-top: 20px;
    padding: 0 1em;
}

.details p.indent_1em {
    text-indent: -1em;
    padding-left: 2em;
}

.details .link_txt {
    display: inline-block;
    margin-top: 20px;
    margin-left: 1em;
    border-bottom: 1px solid #3fa9f5;
    padding-bottom: 3px;
    color: #4d4d4d;
    padding-right: 0.5em;
}

.details .link_txt:hover {
    color: #3fa9f5;
}

.details .link_txt:before {
    content: "LINK";
    background-color: #3fa9f5;
    padding: 0.2em 0.5em;
    color: white;
    margin-right: 0.5em;
}

.details .link_box {
    display: flex;
    flex-wrap: wrap;
}

.details .back_btn {
    text-align: center;
    margin-top: 50px;
}

.details .back_btn a:hover {
    color: #3fa9f5;
}

.details .back_btn:before {
    font-family: "Font Awesome 5 Free";
    content: "\f0d9";
    font-weight: 900;
    margin-right: 0.5em;
    color: #3fa9f5;
}

.details dl {
    margin: 20px 0em 0em 1em;
}

.details dl dt {
    font-weight: bold;
}

.details dl dt:not(:first-child) {
    margin-top: 20px;
}

.details dl dd {
    margin-left: 1em;
    margin-right: 1em;
}

.details dl dd .link_txt {
    margin-left: 0;
    margin-top: 1em;
    margin-right: 1em;
}

.number_list,.dot_list {
    margin: 20px 0 0 2em
}

.number_list li:not(:first-child),.dot_list li:not(:first-child) {
    margin-top: 5px;
}

.number_list li {
    display: flex;
}

.number_list li span {
    display: block;
    width: 1.2em;
}

.dot_list li:before {
    content: "・";
}

.dot_list li {
    text-indent: -1em;
    padding-left: 1em;
}

.ml0 {
    margin-left: 0!important;
}

.mt10 {
    margin-top: 10px!important;
}

.mt20 {
    margin-top: 20px!important;
}

.mt30 {
    margin-top: 30px!important;
}

.pcm20 {
    margin-left: 20px;
}

.bd_box {
    background: white;
    padding: 30px;
    margin: 20px 0 0 1em;
    border: 1px solid #014492;
    box-sizing: border-box;
    width: calc(100% - 2em);
}

.bd_box p {
    margin: 0;
    padding: 0;
}

.bd_box p:not(:first-of-type) {
    margin-top: 15px;
}

.footnote {
    font-size: 70%;
}

@media all and (max-width: 767px) {
    .details h4 {
        font-size: 16px;
        margin-top: 30px;
    }
    
    .details h4 span {
        font-size: 13px;
        margin-left: 0px;
        display: block;
        margin-top: 5px;
    }
    
    .details .md_img {
        width: 100%;
        height: auto;
        display: block;
    }

    .pcm20 {
        margin-left: 0;
    }
    
    .bd_box {
        padding: 15px;
    }
}

.details .caution {
    border: 2px solid red;
    padding: 1em;
    text-align: center;
}

.details .caution a {
    border-bottom: 1px solid red;
    color: red;
    font-weight: bold;
    padding: 0 0.5em;
}

.s_ttl {
    font-weight: bold;
    font-size: 110%;
    margin-top: 30px!important;
}

.indent2_list li {
    text-indent: -2em;
    padding-left: 2em;
    line-height: 1.2;
}

.indent2_list li span {
    font-weight: bold;
}

.indent2_list li:not(:last-child) {
    margin-bottom: 10px;
}

.indent1_txt {
    text-indent: -1em;
    padding-left: 1em;
}

.nomal_table {
    margin: 15px 0 0 1em;
    border-collapse: collapse;
    width: calc(100% - 2em);
}

.nomal_table .w15 {
    width: 15%;
}

.nomal_table .w50 {
    width: 50%;
}

.nomal_table .w70 {
    width: 70%;
}

.nomal_table .bg1 {
    background: #ebf3f8;
}

.nomal_table .bg2 {
    background: #fffdf6;
}

.nomal_table .tac {
    text-align: center;
}

.nomal_table th,.nomal_table td {
    padding: 15px;
    border: 1px solid #ddd;
}

.nomal_table th {
    text-align: center;
}

/*----------- インボイス設定 ------------*/
.bgwrap_bl {
    background: #f4fafd;
    padding: 5px 0;
}

.catchcopy {
    margin-top: 50px;
}

.catchcopy .catch {
    font-size: 40px;
    text-align: center;
    font-weight: bold;
    color: #014492;
}

.catchcopy .copy {
    margin: 20px 10% 0;
    text-align: justify;
    font-size: 16px;
}

@media all and (max-width: 767px) {
    .catchcopy {
        margin-top: 30px;
    }

    .catchcopy .catch {
        font-size: 18px;
        text-align: justify
    }

    .catchcopy .copy {
        margin: 20px 0% 0;
        font-size: 15px;
    }
}

.mokuji {
    margin: 50px 15% 0;
    padding: 20px;
    background: #f9f9f9;
}

.mokuji .ttl {
    margin: 0 0 15px;
    padding: 0;
    font-size: 20px;
    font-weight: bold;
}

.mokuji li:not(:last-child) {
    margin-bottom: 10px;
}

.mokuji li {
    text-indent: -1.3em;
    padding-left: 1.3em;
}

.mokuji li a {
    font-size: 16px;
    line-height: 1.2;
    transition: all 0.2s;
}

.mokuji li a:hover {
    color: #014492;
    text-decoration: underline;
}

.mokuji li a:before {
    font-family: "Font Awesome 5 Free";
    content: '\f14a';
    font-weight: normal;
    color: #3fa9f5;
    margin-right: 0.3em;
}

@media all and (max-width: 767px) {
    .mokuji {
        margin: 40px 0 0;
        padding: 20px;
        background: #f9f9f9;
    }

    .mokuji .ttl {
        margin: 0 0 15px;
        font-size: 18px;
    }

    .mokuji li a {
        font-size: 15px;
    }
}

.details.w80 {
    margin-left: 10%;
    margin-right: 10%;
}

.details.w80 p {
    font-size: 16px;
}

@media all and (max-width: 767px) {
    .details.w80 {
        margin-left: 0%;
        margin-right: 0%;
    }

    .details.w80 p {
        font-size: 15px;
    }
}

.border_ul {
    padding: 20px;
    border: 1px solid #ddd;
    margin-top: 20px;
    display: inline-block;
    margin-left: 1em;
}

.border_ul li {
    line-height: 1.2;
    font-size: 16px;
    text-indent: -1.2em;
    padding-left: 1.2em;
}

.border_ul li:not(:last-child) {
    margin-bottom: 10px;
}
.border_ul li span {
    color: #3fa9f5;
    margin-right: 0.2em;
}

@media all and (max-width: 767px) {
    .border_ul {
        padding: 15px;
    }

    .border_ul li {
        font-size: 15px;
    }
}

.flex_box {
    display: flex;
    justify-content: space-between;
    margin-top: 30px;
}

.flex_box .flex_con {
    width: 48%;
}

.flex_box .flex_con p {
    margin: 0;
    padding: 0;
}

.flex_box .flex_con .ttl {
    font-size: 20px;
    font-weight: bold;
    text-align: center;
    color: #014492;
}

.flex_box .flex_con .ttl span {
    font-weight: normal;
}

.flex_box .flex_con .ul_ttl {
    margin-top: 15px;
    background: #014492;
    text-align: center;
    padding: 0.3em 1em;
    font-size: 16px;
    color: white;
}

.flex_box .flex_con .ul_wrap {
    width: 100%;
    background: white;
    height: 180px;
}

.flex_box .flex_con .ul_wrap ul {
    padding: 20px;
}

.flex_box .flex_con .ul_wrap ul li {
    font-size: 16px;
    text-indent: -1em;
    padding-left: 1em;
    line-height: 1.2;
}

.flex_box .flex_con .ul_wrap ul li:not(:last-child) {
    margin-bottom: 10px;
}

.flex_box .flex_con .ul_wrap .red li {
    font-weight: bold;
    color: #c31a1f;
}

.flex_box .flex_con .img {
    text-align: center;
    background: white;
    padding: 0px 0 30px;
}

.flex_box .flex_con .img img {
    width: 80%;
    filter: drop-shadow(5px 5px 5px rgba(0,0,0,0.1));
}

@media all and (max-width: 767px) {
    .flex_box {
        justify-content: center;
        flex-wrap: wrap;
    }

    .flex_box .flex_con {
        width: 100%;
    }
    
    .flex_box .flex_con:nth-child(2) {
        margin-top: 30px;
    }

    .flex_box .flex_con .ttl {
        font-size: 18px;
    }

    .flex_box .flex_con .ul_ttl {
        font-size: 15px;
    }

    .flex_box .flex_con .ul_wrap {
        height: auto;
    }

    .flex_box .flex_con .ul_wrap ul {
        padding: 15px;
    }

    .flex_box .flex_con .ul_wrap ul li {
        font-size: 15px;
    }

    .flex_box .flex_con .img img {
        width: 90%;
        filter: drop-shadow(3px 3px 3px rgba(0, 0, 0, 0.1));
    }
}

.list_box_ttl {
    border: 1px solid #014492;
    margin-top: 30px;
    margin-left: 1em
}

.list_box_ttl p.ttl {
    margin: 0;
    padding: 0;
    text-align: center;
    background: #014492;
    color: white;
    font-size: 16px;
    padding: 0.3em 1em;
}

.list_box_ttl ul {
    padding: 20px;
}

.list_box_ttl ul li {
    text-indent: -1.3em;
    padding-left: 1.3em;
}

.list_box_ttl ul li:not(:last-child) {
    margin-bottom: 10px;
}

.list_box_ttl ul li:before {
    font-family: "Font Awesome 5 Free";
    content: '\f0da';
    font-weight: bold;
    color: #3fa9f5;
    margin-right: 0.3em;
}

@media all and (max-width: 767px) {
    .list_box_ttl {
        margin-left: 0em
    }

    .list_box_ttl p.ttl {
        font-size: 15px;
    }

    .list_box_ttl ul {
        padding: 20px;
    }

    .list_box_ttl ul li {
        text-indent: -0.5em;
        padding-left: 1em;
    }
}

.merit_wrap {
    margin-top: 20px;
}

.flex_box .flex_con .merit_wrap .ttl {
    font-size: 16px;
    display: flex;
    justify-content: center;
    margin-bottom: 10px;
    align-items: center;
}

.flex_box .flex_con .merit_wrap .ttl:before,
.flex_box .flex_con .merit_wrap .ttl:after {
    content: '';
    height: 1px;
    background-color: #014492;
    flex-grow: 1;
}

.flex_box .flex_con .merit_wrap .ttl:before {
    margin-right: 15px;
}

.flex_box .flex_con .merit_wrap .ttl:after {
    margin-left: 15px;
}

.merit_wrap ul li {
    line-height: 1.2;
    font-size: 16px;
    text-indent: -1.2em;
    padding-left: 1.2em;
}

.merit_wrap ul li:before {
    font-family: "Font Awesome 5 Free";
    content: '\f00c';
    font-weight: bold;
    color: #3fa9f5;
    margin-right: 0.2em;
}

.merit_wrap ul li:not(:last-child) {
    margin-bottom: 10px;
}

.white_box {
    background: white;
    padding: 30px;
    margin-top: 40px;
    border: 1px solid #014492;
}

.white_box p {
    margin: 0;
    padding: 0;
}

.white_box p.ttl {
    font-size: 20px;
    text-align: center;
    margin-bottom: 20px;
    color: #014492;
    font-weight: bold;
}

.white_box p.img {
    text-align: center;
    margin-top: 20px;
}

.white_box p.img img {
    width: 100%;
}

@media all and (max-width: 767px) {
    .flex_box .flex_con .merit_wrap .ttl {
        font-size: 15px;
    }

    .merit_wrap ul li {
        font-size: 15px;
    }

    .white_box {
        background: white;
        padding: 20px;
        margin-top: 30px;
    }

    .white_box p.ttl {
        font-size: 16px;
    }
}

.red {
    color: #c31a1f;
    font-weight: bold;
}

.details.w80 p.ttl_3 {
    background: #014492;
    display: inline-block;
    margin-left: 1em;
    padding: 0.2em 1em;
    font-size: 20px;
    color: white;
    font-weight: bold;
    margin-top: 30px;
}

.details.w80 p.ttl_3 span {
    margin-right: 10px;
    color: yellow;
}

@media all and (max-width: 767px) {
    .details.w80 p.ttl_3 {
        font-size: 18px;
        margin-left: 0em;
    }
}

.procedure_ul {
    margin: 15px 0 0 1em;
}

.procedure_ul li {
    font-size: 16px;
    text-indent: -1em;
    padding-left: 1em;
}

.procedure_ul li:not(:last-child) {
    margin-bottom: 10px;
}

.procedure_ul li:before {
    content: "●";
    color: #3fa9f5;
}

.attention_ul {
    margin: 15px 0 0 2em;
}

.attention_ul li {
    font-size: 15px;
    text-indent: -1em;
    padding-left: 1em;
    color: #333;
}

.attention_ul li:not(:last-child) {
    margin-bottom: 10px;
}

.attention_ul li:before {
    content: "※";
}

@media all and (max-width: 767px) {
    .procedure_ul {
        margin: 15px 0 0 0em;
    }

    .procedure_ul li {
        font-size: 15px;
    }

    .attention_ul {
        margin: 15px 0 0 1em;
    }

    .attention_ul li {
        font-size: 14px;
    }
}

.center_box {
    border: 1px solid #014492;
    margin-top: 40px;
    padding: 30px;
}

.center_box p {
    margin: 0;
    padding: 0;
}

.center_box p.ttl {
    text-align: center;
    font-size: 20px;
    color: #014492;
    font-weight: bold;
}

.center_box p.sub_ttl {
    text-align: center;
    font-size: 16px;
    margin-bottom: 15px;
}

.center_box p.tel {
    margin-top: 20px;
    display: flex;
    justify-content: center;
    align-items: center;
}

.center_box p.tel a {
    font-size: 20px;
    font-weight: bold;
    color: #014492;
    margin-right: 10px;
}

@media all and (max-width: 767px) {
    .center_box {
        margin-top: 0px;
        padding: 20px;
    }

    .center_box p.ttl {
        font-size: 18px;
    }

    .center_box p.sub_ttl {
        font-size: 15px;
    }

    .center_box p.tel {
        flex-wrap: wrap;
    }

    .center_box p.tel a {
        font-size: 30px;
        margin-right: 0px;
    }
    
    .center_box p.tel span {
        width: 100%;
        text-align: center;
    }
}

.download p {
    margin: 0;
    padding: 0;
}

.download p.dlp {
    text-align: center;
    margin-bottom: 20px;
    margin-top: 40px;
}

.download p.dlp a {
    background: #3fa9f5;
    color: white;
    padding: 0.3em 2em 0.5em;
    font-size: 20px;
    font-weight: bold;
    display: inline-block;
    transition: all 0.2s;
}

.download p.dlp a:hover {
    background: #036eb8;
}

.download p.dlc {
    text-align: center;
}

.download p.dlc a {
    color: #014492;
    text-decoration: underline;
}

@media all and (max-width: 767px) {
    .download p.dlp a {
        font-size: 18px;
    }
}

.content {
    margin-top: -120px;
    padding-top: 120px;
}

.invoice_bnr a:hover {
    opacity: 0.7;
}

/*-- 特別コラム欄追加 --*/
.column_box {
    display: flex;
    justify-content: space-around;
    width: 100%;
}

.column_box a {
    width: 500px;
    background: #014492;
}

.column_box a img {
    width: 100%;
    transition: all 0.2s;
}

.column_box a:hover img {
    opacity: 0.8;
}

@media all and (max-width: 767px) {
    #main .infor#s_column {
        margin-top: 30px;
    }

    .column_box {
        display: flex;
        justify-content: center;
        flex-wrap: wrap;
    }

    .column_box a {
        width: 100%;
        background: #014492;
    }
    
    .column_box a:first-child {
        margin-bottom: 20px;
    }
}


.ebook_box {
    display: flex;
    justify-content: space-around;
    margin-top: 30px;
}

.ebook_box a {
    text-align: center;
    transition: all 0.2s;
}

.ebook_box a:hover {
    opacity: 0.8;
}

.ebook_box a img {
    width: 200px;
}

.details .ebook_box a p {
    padding: 0;
    margin: 10px 0 0;
    font-size: 15px;
}

@media all and (max-width: 767px) {
    .ebook_box {
        margin-top: 20px;
    }

    .ebook_box a img {
        width: 27vw;
    }

    .details .ebook_box a p {
        margin: 10px 0 0;
        font-size: 12px;
    }
}

.details h5 {
    display: flex;
    margin: 30px 0 0px 15px;
    align-items: center;
    font-size: 18px;
    line-height: 1.2;
}

.details h5 span {
    font-family: 'Oswald', sans-serif;
    font-size: 24px;
    margin-right: 15px;
    color: #f39800;
}

.details .h5p {
    margin: 10px 0 auto 30px;
    padding-right: 0;
}

.details .h5p_sub {
    margin-left: 45px;
    margin-top: 15px;
}

.details .h5p_sub p {
    padding: 0;
    margin: 0;
    font-size: 13px;
    text-indent: -4em;
    padding-left: 4em;
    line-height: 1.3;
    color: #555;
}

.details .h5p_sub p.kome {
    text-indent: -1em;
    padding-left: 1em;
}

.details .h5p_sub p span {
    width: 4em;
}

.details .h5p_sub p:not(:last-child) {
    margin-bottom: 10px;
}

.details .h5p .link_txt {
    
}

@media all and (max-width: 767px) {
    .details h5 {
        margin: 20px 0 0px 0px;
        font-size: 16px;
    }

    .details h5 span {
        font-size: 20px;
        margin-right: 10px;
    }

    .details .h5p {
        margin-left: 0px;
        margin-top: 10px;
    }

    .details .h5p_sub {
        margin-left: 15px;
        margin-top: 15px;
    }

    .details .h5p_sub p {
        font-size: 12px;
    }
}

.details .sub_box {
    margin-left: 15px;
    margin-top: 30px;
}

.details .sub_box p.subb_ttl {
    padding: 0;
    font-size: 16px;
    font-weight: bold;
    text-indent: -1.2em;
    padding-left: 1.2em;
}

.details .sub_box p.subb_ttl span {
    color: #3fa9f5;
    margin-right: 0.2em
}

@media all and (max-width: 767px) {
    .details .sub_box {
        margin-left: 0px;
        margin-top: 20px;
    }

    .details .sub_box p.subb_ttl {
        font-size: 15px;
    }
}

.etable {
    width: calc(100% - 15px);
    border-collapse: collapse;
    border-spacing: 0;
    margin-left: 15px;
    margin-top: 10px;
}

.etable .w9 {width: 9%;}
.etable .w10 {width: 10%;}
.etable .w15 {width: 15%;}
.etable .w17 {width: 17%;}
.etable .w18 {width: 18%;}
.etable .w20 {width: 20%;}
.etable .w30 {width: 30%;}
.etable .w35 {width: 35%;}
.etable .w40 {width: 40%;}
.etable .w50 {width: 50%;}
.etable .w60 {width: 60%;}
.etable .w70 {width: 70%;}
.etable .w75 {width: 75%;}
.etable .w80 {width: 80%;}
.etable .w90 {width: 90%;}
.etable .w1em {width: 1em;}

.etable tr,.etable th,.etable td {
    border: 1px solid #ddd;
    padding: 15px;
    font-size: 15px;
    text-align: center;
    line-height: 1.2;
}

.etable th {
    background: #036eb8;
    color: white;
}

.etable th.taj {
    text-align: justify;
}

.etable th.sub {
    background: #3fa9f5;
}

.etable th span {
    display: block;
    font-weight: normal;
    font-size: 90%;
}

.etable td {
    background: white;
}

.etable td.bggr {
    background: #f7f7f7;
}

.etable td.taj {
    text-align: justify;
}

.etable td.subth {
    background: #3fa9f5;
    color: white;
    font-weight: bold;
}

.etable td .txt_s {
    display: block;
    text-align: justify;
    margin-top: 5px;
    line-height: 1.5;
}

.etable td span.kome {
    font-size: 13px;
    color: #777;
    margin-left: 5px;
}

.details .table_sub {
    margin-left: 15px;
    margin-top: 15px;
}

.details .table_sub p {
    padding: 0;
    margin: 0;
    font-size: 13px;
    text-indent: -4em;
    padding-left: 4em;
    line-height: 1.3;
    color: #555;
}

.details .table_sub p.kome {
    text-indent: -1em;
    padding-left: 1em;
}


.details .table_sub p span {
    width: 4em;
}

.details .table_sub p:not(:last-child) {
    margin-bottom: 10px;
}

.etable .td_flex {
    display: flex;
    align-items: center;
}

.etable .td_flex p {
    padding: 0;
    margin: 0;
    width: 1em;
    font-weight: bold;
    margin-right: 10px;
}

.etable .td_flex ul li {
    font-size: 14px;
    text-indent: -1em;
    padding-left: 1em;
    line-height: 1.2;
}

.etable .td_flex ul li:not(:last-child) {
    margin-bottom: 5px;
}

.etable .td_box p {
    padding: 0;
    margin: 0;
    font-size: 14px;
}

.etable .td_box p.kome {
    margin-top: 5px;
    text-indent: -1em;
    padding-left: 1em;
}

.indent1_list {
    margin: 15px 0 0 1em;
}

.indent1_list li {
    text-indent: -1em;
    padding-left: 1em;
    line-height: 1.3;
}

.indent1_list li:not(:last-child) {
    margin-bottom: 10px;
}

.etable tr.table_bubble,.etable tr.table_bubble td {
    border: none;
    padding: 0;
    padding: 0 5px;
}

.etable tr.table_bubble .bubble div {
    background: #3fa9f5;
    padding: 1em;
    color: white;
    font-weight: bold;
    margin-top: 15px;
    border-radius: 10px;
    position: relative;
}

.etable tr.table_bubble .bubble.test div {
    padding: calc(1em + 60px) 1em;
}

.etable tr.table_bubble .bubble div:before {
    position: absolute;
    top: -30px;
    left: 50%;
    transform: translateX(-50%);
    -webkit-transform: translateX(-50%);
    -ms-transform: translateX(-50%);
    content: "";
    width: 0;
    height: 0;
    border-style: solid;
    border-width: 0 20px 30px 20px;
    border-color: transparent transparent #3fa9f5 transparent;
}

.etable tr.table_bubble .bubble div p {
    background: none;
    padding: 0;
    margin: 0;
    font-size: 15px;
}

.etable tr.table_bubble .bubble div span {
    font-size: 14px;
    font-weight: normal;
    display: block;
    margin-top: 5px;
}

.etable tr.table_bubble .bubble div figure {
    width: 100%;
    margin: 0 0 10px;
}

.etable tr.table_bubble .bubble div figure img {
    width: 90px;
    padding: 10px;
    background: white;
    border-radius: 10px;
}

.etable.kaikei {
    margin-top: 20px;
}

.etable.kaikei .bggr {
    font-size: 13px;
    padding: 10px;
}

.etable.kaikei p {
    margin: 0 0 10px;
    padding: 5px;
    background: #d2ecfa;
}

.etable.kaikei td .dot_list {
    margin: 0;
    text-align: left;
}

.etable.kaikei span.small {
    font-size: 12.5px;
    display: block;
    margin-top: 5px;
}

.etable.kaikei span.bold {
    font-weight: bold;
}

.etable.kaikei span.kome {
    text-align: justify;
    display: block;
    text-indent: -1em;
    padding-left: 1em;
    margin-top: 5px;
    margin-left: 0;
}

.etable.kaikei .kaikei_small {
    font-size: 13px;
    padding: 5px;
    line-height: 1.8;
}

.etable.kaikei .bgy {
    background: #fffded;
}

.etable.kaikei .bg_kaikei {
    background: #fee4bd;
    font-weight: bold;
}

@media all and (max-width: 767px) {
    .table-scroll{
      overflow: auto;
        width: 100%;
    }
    
    .table-scroll::-webkit-scrollbar{　　
     height: 5px;
    }
    .table-scroll::-webkit-scrollbar-track{
     background: #333;
    }
    .table-scroll::-webkit-scrollbar-thumb {
     background: #999;
    }
    
    .etable {
        margin-left: 0;
        margin-top: 10px;
        width: 800px
    }

    .etable tr,
    .etable th,
    .etable td {
        padding: 10px;
        font-size: 13px;
    }
    
    .etable tr.table_bubble .bubble div p,.etable tr.table_bubble .bubble div span {
        font-size: 13px;
    }

    .etable td span.kome {
        font-size: 12px;
    }

    .details .table_sub {
        margin-left: 0px;
        margin-top: 10px;
    }

    .details .table_sub p {
        font-size: 12px;
    }

    .etable .td_flex ul li {
        font-size: 13px;
    }

    .etable .td_box p {
        font-size: 13px;
    }
}

.sub_box .check_list {
    margin-left: 15px;
    border: 1px solid #ddd;
    background: white;
    padding: 20px;
    margin-top: 20px;
}

.sub_box .check_list li:not(:first-child) {
    margin-top: 15px;
}

.sub_box .check_list li p.ttl {
    padding: 0;
    margin: 0;
    line-height: 1.2;
    font-size: 16px;
    text-indent: -1.2em;
    padding-left: 1.2em;
    font-weight: bold;
}

.sub_box .check_list li p.ttl:before {
    font-family: "Font Awesome 5 Free";
    content: '\f00c';
    font-weight: bold;
    color: #3fa9f5;
    margin-right: 0.2em;
}

.sub_box .check_list li p.txt {
    padding: 0;
    margin: 5px 0 0 20px;
    font-size: 15px;
}

.sub_box .check_list li .inlist {
    margin: 5px 0 0 20px;
}

.sub_box .check_list li .inlist li {
    text-indent: -1em;
    padding-left: 1em;
}

.sub_box .check_list li .inlist li:not(:first-child) {
    margin-top: 7px;
}

@media all and (max-width: 767px) {
    .sub_box .check_list {
        margin-left: 10px;
        padding: 15px;
        margin-top: 15px;
    }

    .sub_box .check_list li p.ttl {
        font-size: 15px;
    }

    .sub_box .check_list li p.txt {
        font-size: 14px;
    }
}

.details .kaikei_link {
    text-align: center;
    margin-top: 40px;
    display: block;
}

.details .kaikei_link a {
    background: #3fa9f5;
    padding: 0.5em 2.55em 0.5em 1em;
    color: white;
    font-size: 16px;
    position: relative;
    transition: all 0.2s;
    border-radius: 5px;
}

.details .kaikei_link a:hover {
    background: #036eb8;
}

.details .kaikei_link a:before {
    font-family: "Font Awesome 5 Free";
    content: "\f078";
    color: #ff7;
    font-weight: bold;
    display: block;
    position: absolute;
    top: 50%;
    right: 1em;
    transform: translateY(-50%);
    -webkit-transform: translateY(-50%);
    -ms-transform: translateY(-50%);
    transition: all 0.2s;
}

.details .kaikei_link a:hover:before {
    top: 70%;
    transform: translateY(-70%);
    -webkit-transform: translateY(-70%);
    -ms-transform: translateY(-70%);
}

.details .kaikei_link a span {
    color: #ff7;
}

@media all and (max-width: 767px) {
    .details .kaikei_link {
        margin-top: 30px;
    }

    .details .kaikei_link a {
        font-size: 14px;
        display: inline-block;
    }

}

.details .ebook_link {
    text-align: center;
    margin: 50px 0 100px;
}

.ebook_link a {
    background: #3fa9f5;
    padding: 10px 50px 15px;
    color: white;
    font-weight: bold;
    transition: all 0.2s;
}

.ebook_link a:hover {
    background: #036eb8
}

@media all and (max-width: 767px) {
    .ebook_link a {
        padding: 10px 30px 15px;
    }
}

.details .img_top {
    margin-top: 40px;
}

.details .ebook_dl {
    font-size: 16px;
}

.details .ebook_dl dd {
    margin-left: 2em;
}

.ebook_dl .indent1 {
    text-indent: -1em;
    padding-left: 1em;
    display: block;
    margin-left: 1em;
}

@media all and (max-width: 767px) {
    .details .img_top {
        margin-top: 20px;
    }

    .details .ebook_dl {
        font-size: 14px;
    }

    .details .ebook_dl dd {
        margin-left: 1em;
    }
}

.kaikei_support {
    text-align: center;
    margin-top: 30px;
}

.kaikei_support p {
    background: #f39800;
    color: white;
    display: inline-block;
    padding: 5px 2em 7px 2em;
    font-weight: bold;
    margin: 0;
    border-radius: 5px;
}

a.txt_link {
    color: #036eb8;
    text-decoration: underline;
}

.price {
    text-align: right;
}

.price p {
    border: 1px solid #00A1E9;
    display: inline-block;
    padding: 10px 40px;
    background: #f4fafd;
}

.price p span {
    font-size: 120%;
    font-weight: bold;
}

/* 高橋の調整css ↓*/

.taka_indent {
    text-indent: -1.5rem;
    padding-left: 1.5rem;
}

.taka_br::after{
    content: "\A";
    white-space: pre;
}

/* ここまで↑ */</pre></body></html>