@charset  "utf-8";

@media screen and (min-width:481px) {
#sp_navi,#sp_pagetop,.sp_10th,.sp_br,.sp_cont,.sp_entrybtn,.sp_faq_cont2,.sp_freedial,.sp_homekey,.sp_results,.sp_tel,.sp_guide {
	display: none;
}
}

@media screen and (max-width:480px) {
body {
	-webkit-text-size-adjust: 100%;
	-moz-text-size-adjust: 100%;
	-ms-text-size-adjust: 100%;
	-o-text-size-adjust: 100%;
	text-size-adjust: 100%;
	width: 480px;
	background-image: url(../img/sp_bg.gif);
	font-family: Helvetica,"ＭＳ Ｐゴシック","ヒラギノ角ゴ Pro W3","Hiragino Kaku Gothic Pro",sans-serif;
}

#formwrap td,#formwrap th,#mainwrap p,#mainwrap td,#mainwrap th,#mainwrap3 p,#mainwrap3 td,#mainwrap3 th,em,h1 {
	font-size: 14px;
}

#headerArea,#headerArea_notel {
	width: 480px;
	height: 100px;
	background: 0 0;
}

#index #headerArea,#headerArea_notel, #sp_tokyo #headerArea,#headerArea_notel {
	background: #fff 0 0;
	position: fixed;
	z-index: 1;
	border-bottom: 1px solid #018B4B;
	border-top: 5px solid #018B4B;
}

#sp_yokohama #headerArea {
	background: #fff 0 0;
	position: fixed;
	z-index: 1;
	border-bottom: 1px solid #018B4B;
	border-top: 5px solid #018B4B;
}
#sp_saitama #headerArea {
	background: #fff 0 0;
	position: fixed;
	z-index: 1;
	border-bottom: 1px solid #018B4B;
	border-top: 5px solid #018B4B;
}
#sp_chiba #headerArea {
	background: #fff 0 0;
	position: fixed;
	z-index: 1;
	border-bottom: 1px solid #018B4B;
	border-top: 5px solid #018B4B;
}

#headerLogo,h1 {
	text-align: center;
}

#index #headerLogo,h1 {
	font-size: 12px;
}

#headerLogo img {
	margin-top:5px;
	/* width: 320px; */
	height: auto;
}

#index #headerLogo img, #sp_tokyo #headerLogo img {
	/* width: auto;
	position: absolute;
	left: 10px;
	bottom: 15px; */
}

#sp_tokyo #headerLogo img {
	width: 240px;
	position: absolute;
	left: 10px;
	bottom: 15px;
}

#sp_yokohama #headerLogo img {
	width: 240px;
	position: absolute;
	left: 10px;
	bottom: 15px;
}
#sp_saitama #headerLogo img {
	width: 240px;
	position: absolute;
	left: 10px;
	bottom: 15px;
}
#sp_chiba #headerLogo img {
	width: 240px;
	position: absolute;
	left: 10px;
	bottom: 15px;
}

#index #headerArea .pc, #sp_tokyo #headerArea .pc {
	display: none;
}

#index #headerArea .sp, #sp_tokyo #headerArea .sp {
	display: block;
}

#sp_yokohama #headerArea .sp {
	display: block;
}
#sp_saitama #headerArea .sp {
	display: block;
}
#sp_chiba #headerArea .sp {
	display: block;
}

#index #headerTel img, #sp_tokyo #headerTel img {
	position: absolute;
	right: 10px;
	bottom: 25px;
}

#sp_yokohama #headerTel img {
	position: absolute;
	right: 10px;
	bottom: 25px;
}
#sp_saitama #headerTel img {
	position: absolute;
	right: 10px;
	bottom: 25px;
}
#sp_chiba #headerTel img {
	position: absolute;
	right: 10px;
	bottom: 25px;
}

#body_area {
	width: 480px;
}

#index #body_area, #sp_tokyo #body_area {
	padding-top: 120px;
}

#sp_yokohama #body_area {
	padding-top: 120px;
}
#sp_saitama #body_area {
	padding-top: 120px;
}
#sp_chiba #body_area {
	padding-top: 120px;
}

#topmenu {
	display: none;
}

#topmenu2 {
	display: none;
}

#sp_navi {
	clear: both;
	margin: 20px 0;
}

#sp_navi ul {
	width: 480px;
	text-align: center;
}

#sp_navi li {
	height: 36px;
	display: inline-block;
	font-size: 16px;
	font-weight: 700;
	line-height: 36px;
	margin: 0 4px;
}

#sp_navi li a {
	color: #fff;
	text-decoration: none;
	padding: 10px;
	border-radius: 5px;
	-webkit-border-radius: 5px;
	-moz-border-radius: 5px;
	background-image: -moz-linear-gradient(top,#00a040,#006835);
	background-image: -ms-linear-gradient(top,#00a040,#006835);
	background-image: -o-linear-gradient(top,#00a040,#006835);
	background-image: -webkit-gradient(linear,center top,center bottom,from(#00a040),to(#006835));
	background-image: -webkit-linear-gradient(top,#00a040,#006835);
	background-image: linear-gradient(top,#00a040,#006835);
}

.sp_area {
	width: 468px !important;
	margin-left: 6px !important;
	background-color: #fff;
}

img {
	max-width: 480px;
	height: auto;
}

#left,#right,#sectionHikaku {
	display: none;
}

.sp_tel {
	text-align: center;
	margin-top: -10px;
	margin-bottom: 20px;
}

.entrybtn {
	border: 0;
	padding: 0;
}

.entrybtn img {
	display: none;
}

.contents_area {
	width: 480px;
	margin: 0 auto;
}

#mainwrap,#mainwrap3 {
	width: 480px;
	padding: 0;
}

.section {
	width: 480px;
}

.section img {
	width: 480px;
	height: auto;
}

.disp_no {
	display: none;
}

.pc_disp_no {
	display: inline;
}

.sp_cont {
	margin-bottom: 30px;
}

.sp_cont li {
	margin-bottom: 20px;
}

#sp_voice {
	width: 480px;
	height: 44px;
	background-image: url(../img/sp_tt_voice.gif);
	background-repeat: no-repeat;
	margin-bottom: 10px;
}

#sp_flow {
	width: 480px;
	height: 44px;
	background-image: url(../img/sp_tt_flow.gif);
	background-repeat: no-repeat;
	margin-bottom: 10px;
}

.sp_flow_img {
	width: 468px;
	height: 164px;
	background-image: url(../img/sp_flow_img.jpg);
	background-repeat: no-repeat;
	margin-left: 6px;
}

#flowtble td {
	padding: 0;
}

#flowtble td p {
	width: 102px;
	padding: 0 5px;
}

.bodder,.faq {
	display: none;
}

.faqR, .faqL {
	width:100%;
	margin:0;
	border-bottom:1px solid #ccc;
}

.faq_new {
	margin:0 10px;
	padding-top:15px;
}

#sp_faq {
	width: 480px;
	height: 44px;
	background-image: url(../img/sp_tt_faq.gif);
	background-repeat: no-repeat;
	margin-bottom: 10px;
}

.sp_faq_cont,.sp_faq_cont2 {
	margin: 0 !important;
}

#sp_profile {
	width: 480px;
	height: 44px;
	background-image: url(../img/sp_tt_profile.gif);
	margin-bottom: 10px;
}

.sp_block {
	display: block;
}

div#form {
	width: 480px;
}

div#form fieldset {
	width: 440px;
	overflow: hidden;
	margin: 0 auto;
}

div#form input[type=checkbox],div#form input[type=radio] {
	margin-bottom: 20px;
}

#touroku_addr,#touroku_free1,#touroku_free4,#touroku_mail,#touroku_name,#touroku_tel {
	width: 100%;
}

#formwrap th,#mainwrap th,#mainwrap3 th {
	width: 7em;
	padding: 10px;
}

#formwrap td,#mainwrap td,#mainwrap3 td {
	width: auto;
}

#footer {
	width: 480px;
	margin-bottom: -20px;
}

#footerBlock {
	width: 480px;
}

.footerLeft {
	display: none;
}

#footer .footerRight {
	float: left;
	width: 480px;
	height: 50px;
}

#footer .footerCopyrights {
	width: 480px;
	height: 50px;
	font-size: 12px;
	text-align: center;
	line-height: 50px;
	padding-top: 0;
}

#pagetop {
	display: none;
}

#sp_pagetop {
	position: fixed;
	bottom: 20px;
	right: 20px;
}

.sp_br {
	display: block;
}

.entrybtnkey,div.section_affbtn {
	display: none;
}

.sp_entrybtn {
	width: 440px;
	text-align: center;
	margin: 0 0 30px;
	border-top: 1px solid #E5E5E5;
	background-color: #F6FAFB;
	border-bottom: 1px solid #E5E5E5;
	padding: 20px;
}

.sp_entrybtn img {
	width: 440px;
}

#storybox h2 {
	margin-top: 20px;
}

#storybox p {
	width: 468px;
	font-size: 14px;
	margin: 0 6px 20px;
	background-color: #fff;
}

#storybox .section p img {
	width: 468px;
}

#storybox h3 {
	font-size: 24px;
	padding: 0 10px 15px;
	background: url(../img/bg_h3_story.gif) center bottom no-repeat;
}

#storysection {
	width: auto;
	background: 0 0;
}

.storyL {
	width: auto;
	margin: 0;
	float: none;
}

.storyR {
	width: auto;
	float: none;
}

#koeBox h2 {
	margin-top: 20px;
}

#koeBox p {
	width: 468px;
	margin: 0 6px 20px;
}

#koeBox .section p img {
	width: 468px;
}

.prfBox .left,.prfBox .right {
	float: none;
	width: auto;
}

#mainwrap3 small {
	display: block;
}

.sp_w_full {
	width: 100% !important;
	height: auto;
}

.sp_w_half {
	width: 50% !important;
	height: auto;
}

.sp_center {
	text-align: center;
}

.sp_mt20 {
	margin-top: 20px;
}

.sp_mt-20 {
	margin-top: -20px;
}

.sp_results {
	width: 480px;
	height: 61px;
	position: relative;
}

.sp_results .resultsBox {
	font-size: 22px;
	font-weight: 700;
	background: #fff;
	display: block;
	color: #333;
	position: absolute;
	top: 13px;
	left: 5px;
}

.sp_results .resultsBox .resultsNumber {
	font-size: 38px;
	color: #000;
	display: inline-block;
}

.sp_results .dayBox {
	font-size: 17px;
	padding: 5px;
	color: #fff;
	background: #333;
	position: absolute;
	top: 20px;
	right: 0;
}

.sp_results .resultsLine {
	width: 480px;
	border-bottom: 2px solid #333;
	position: absolute;
	top: 56px;
	left: 0;
}

.sp_10th {
	text-align: center;
}

/* guide.html */
.guide_img01 img {
	margin-top: 10px;
}

#form1 fieldset {
	width: 440px;
	margin: 0 auto;
}


/* inheritance */
#inheritance div.banner_box {
	background-size:100% auto;
	height: 160px;
	padding-bottom: 0;
}

#inheritance div.banner_box p.link {
	top: 115px;
	left: 245px;
	font-size:10px;
}

#inheritance div.banner_box p.btn {
	top: 105px;
	left: 170px;
}


/* thanks.html */
#thx {
	width: auto;
}


/* zeirishi */
#zeirishi img {
	width: auto !important;
}

#zeirishi .koeL {
	width: 100px;
}

#zeirishi .koeL img {
	width: 100px;
}

#zeirishi .koeR {
	width: 375px;
}

#zeirishi .koeinnerE {
	width: 365px;
	background: url(../img/koe_inner_top_suzuki.gif) top no-repeat;
	background-size:365px auto;
	background-position:top left;
}

#zeirishi .koeinnerD {
	width: 365px;
	background: url(../img/sp_koe_inner_top_murakata.gif) top no-repeat;
	background-size:365px auto;
	background-position:top left;
}

#zeirishi .koeinnerF {
	width: 365px;
	background: url(../img/koe_inner_akiyama.gif) top no-repeat;
	background-size:365px auto;
	background-position:top left;
}

#zeirishi .koeinnerBottom {
	width: 365px;
	background-size:365px auto;
}

#zeirishi .question {
	width: 305px;
}

#zeirishi #form #touroku_free1 {
	width: 100%;
}

#zeirishi #form #touroku_name {
	width: 100%;
}

#zeirishi #form #touroku_mail {
	width: 100%;
}

#zeirishi #form #touroku_free3 {
	width: 100%;
}


/* 追加 20161103　taxAccountant ※reasonBoxは共通で使用
------------------------------------- */

#attral .inBox {
	margin:0 10px;
}

#attral .inBox .imgTxt img {
	width:100% !important;
	height:auto;
}

#attral .reasonBoxTtl .Box {
	background:none;
	float:none;
	width:auto;
}

#attral .reasonBoxTtl .leftBox {
	float:none;
	width:auto;
}

#attral .reasonBoxTtl .rightBox {
	float:none;
	width:auto;
}

#attral .reasonBox {
	width:auto;
	margin:0 10px 30px;
}

#attral .reasonBox img {
	width:100% !important;
	height:auto;
}

#attral .voiceBox {
	margin:0 10px;
}

#attral .voiceBox .leftBox {
	width:auto;
	float:none;
}

#attral .voiceBox .rightBox {
	width:auto;
	float:none;
}


/* 追加 20180110
------------------------------------- */
#book .img01 {
	margin: 40px 10px;
}

#book .img01 img {
	width: 100%;
	height: auto;
}

#book .img02 {
	margin: 40px 10px;
}

#book .img02 img {
	width: 100%;
	height: auto;
}

#book .img03 {
	margin: 40px 10px;
}

#book .img03 img {
	width: 100%;
	height: auto;
}

#book .arrow01 {
	margin: 40px 10px;
}

#book .arrow01 img {
	width: 100%;
	height: auto;
}

#book .arrow02 {
	margin: 40px 10px;
}

#book .arrow02 img {
	width: 100%;
	height: auto;
}

#book .mokuji ul li dl dt {
	font-size: 15px;
	line-height: 2;
	padding: 15px;
}

#book .mokuji ul li dl dd {
	font-size: 14px;
}

#book .present_form table th {
	width: 50%;
}

#book .present_form table th .caution {
	margin-left: 0;
}


/* 追加 20180224
------------------------------------- */
#homekey.disp_no3 a {
	display:none;
}

}