@charset "UTF-8";
img {
    max-width: 100%;
}
.consul-h2-box {
    background: url(../img/img_service_consul_01.png) top left no-repeat;
}
.tax-h2-box {
    background: url(../img/img_service_tax_01.png) top left no-repeat;
}
.consul-h2-box h2, .tax-h2-box h2 {
    color: #505050;
    padding-bottom: 1rem;
    border-bottom: #000 solid 1px;
}
.consul-h2-box p, .tax-h2-box p {
    color: #505050;
    font-weight: 700;
}
ul.list-problem {
    position: relative;
    background: #E3E3E3;
}
.list-problem li {
    border-bottom: #969696 solid 1px;
    padding-left: 1em;
}
.list-problem li.is-circle::before {
    content: "●";
    color: #F68C02;
    margin-left: -1em;
}
.list-problem li:nth-child(5) {
    border-bottom: none !important;
}
ul.list-problem li:last-child {
    position: absolute;
}
ul.list-problem::after {
    content: "";
    background: url(../img/190422/bg_service_02.png) no-repeat bottom center;
    background-size: 180px 70px;
    width: 180px;
    height: 70px;
    position: absolute;
}
.box-result-problem {
    max-width: 660px;
}
.txt-consul-name {
    color: #F68D00;
    font-weight: bold;
    background: url(../img/190422/bg_service_01.png) no-repeat left center;
    background-size: 56px 56px;
}
.box-let-consul {
    position: relative;
    background: #FEB52A;
    color: #fff;
    text-align: center;
}
.bg-img-let-consul, .bg-img-let-consul-zaimu {
    position: absolute;
}
.txt-five-results-ttl {
    text-align: center;
    font-weight: bold;
}

/*ここから税務の5つの成果*/ 

.contents-five-results {
    background: #FCE4C5;
}
.contents-five-results ul, .area-business-contents {
    max-width: 990px;
    margin: 0 auto;
}
.contents-five-results ul li {
    background-color: #fff;
    font-weight: bold;
    position: relative;
}
.contents-five-results ul li::before {
    content: "";
    position: absolute;
    background-size: 100%;
    width: 100%;
    top: 0;
    left: 0;
    background-repeat: no-repeat;
    background-position: top center;
}
.contents-five-results ul li:first-child::before {
    content: "";
    background-image: url(../img/190422/ttl_service_01.png);
}
.contents-five-results ul li:nth-child(2)::before {
    content: "";
    background-image: url(../img/190422/ttl_service_02.png);
}
.contents-five-results ul li:nth-child(3)::before {
    content: "";
    background-image: url(../img/190422/ttl_service_03.png);
}
.contents-five-results ul li:nth-child(4)::before {
    content: "";
    background-image: url(../img/190422/ttl_service_04.png);
}
.contents-five-results ul li:nth-child(5)::before {
    content: "";
    background-image: url(../img/190422/ttl_service_05.png);
}

/*ここまで税務の5つの成果*/ 		

/*ここから財務の5つの成果*/ 

.contents-five-results-zaimu {
    background: #FCE4C5;
}
.contents-five-results-zaimu ul, .area-business-contents {
    max-width: 990px;
    margin: 0 auto;
}
.contents-five-results-zaimu ul li {
    background-color: #fff;
    font-weight: bold;
    position: relative;
}
.contents-five-results-zaimu ul li::before {
    content: "";
    position: absolute;
    background-size: 100%;
    width: 100%;
    top: 0;
    left: 0;
    background-repeat: no-repeat;
    background-position: top center;
}
.contents-five-results-zaimu ul li:first-child::before {
    content: "";
    background-image: url(../img/190422/ttl_service_01.png);
}
.contents-five-results-zaimu ul li:nth-child(2)::before {
    content: "";
    background-image: url(../img/190422/ttl_service_02.png);
}
.contents-five-results-zaimu ul li:nth-child(3)::before {
    content: "";
    background-image: url(../img/190422/ttl_service_03.png);
}
.contents-five-results-zaimu ul li:nth-child(4)::before {
    content: "";
    background-image: url(../img/190422/ttl_service_04.png);
}
.contents-five-results-zaimu ul li:nth-child(5)::before {
    content: "";
    background-image: url(../img/190422/ttl_service_05.png);
}

/*ここまで財務の5つの成果*/ 		

.bus-content li {
    padding: 1rem 0 1rem 1em;
    border-bottom: #b3b3b3 solid 1px;
}
.bus-content li::before {
    content: "●";
    color: #b4b4b4;
    display: inline-block;
    margin-left: -1em;
}
.bus-content li:last-child::before {
    display: none;
}
.news-blog-back {
    max-width: 400px;
    background: #f58c00;
    padding: 2rem 0;
    color: #fff;
    border: none;
    cursor: pointer;
    display: block;
    text-align: center;
}
.news-blog-back:hover {
    opacity: .8;
}
@media screen and (max-width:768px) {
    main {
        font-size: 1.4rem;
        line-height: 180%
    }
    section {
        margin: 3rem 0 8rem
    }
    .pankuzu, .title-bg, .area-what-problems, .area-business-contents {
        padding: 0 15px
    }
    .consul-h2-box, .tax-h2-box {
        margin: 2rem 0 4rem;
        padding: 1rem 0 0 10rem;
        background-size: contain;
        height: 90px;
    }
    .consul-h2-box {
        margin: 2rem 0 6rem !important;
    }
    .subtitle-box {
        margin: 2rem 0;
        position: relative;
    }
    hr.subtitle-hr {
        border: none;
        border-top: #f58c00 solid 16px;
        width: 100%;
        position: absolute;
        z-index: -1;
        top: 1.4rem;
    }
    .h3-inbox-01, .h3-inbox-02, .h3-inbox-03 {
        background: #fff;
        width: auto;
        height: 100%;
        z-index: 1;
        top: -1.4rem;
        padding-right: 2rem;
        display: inline-block;
    }
    .width-80 {
        width: 80%;
    }
    ul.list-problem {
        padding: 15px 15px 15px 35px;
    }
    ul.list-problem::after {
        transform: translate(-50%,100%);
        bottom: 10%;
        left: 50%;
        z-index: -1;
    }
    ul.list-problem li {
        padding: .5em 0 .5em 1em !important;
    }
    ul.list-problem li:last-child {
        border-bottom: none;
        bottom: -30px;
        left: -25px;
        width: 60px;
    }
    .box-result-problem {
        margin: 4rem auto;
    }
    .txt-consul-name {
        font-size: 1.8rem;
        padding: 1em 0 1em 1.5em;
    }
    .box-let-consul {
        padding: 15px 30px 15px 15px;
        border-radius: 15px;
        font-size: 1.6rem;
        margin-top: .5rem;
    }
    .box-let-zaimu {
        padding: 15px 60px 15px 15px !important;
    }
    .bg-img-let-consul {
        width: 60px;
        bottom: 0;
        right: -15px;
    }
    .bg-img-let-consul-zaimu {
        width: 80px;
        bottom: 0;
        right: -15px;
    }
    .contents-five-results, .contents-five-results-zaimu {
        padding: 30px 15px;
    }
    .contents-five-results ul li,  .contents-five-results-zaimu ul li {
        max-width: 505px;
        margin: 0 auto 10rem auto;
        padding: 15px;
    }
    .contents-five-results ul li:first-child, .contents-five-results-zaimu ul li:first-child {
        margin: 6rem auto 10rem auto;
    }
    .contents-five-results ul li:last-child, .contents-five-results-zaimu ul li:last-child {
        margin: 10rem auto 3rem auto;
    }
    .contents-five-results ul li::before, .contents-five-results-zaimu ul li::before {
        padding-bottom: 29%;
        margin-top: -19.5%;
        background-size: 100%;
    }
    .txt-five-results-ttl {
        font-size: 3rem;
        margin-bottom: 1rem;
    }
    .area-business-contents {
        margin-bottom: 3rem;
    }
    .news-blog-back {
        margin: 3rem auto 0 auto;
    }
	.img-five-results {
		margin: 15px auto 0;
		width: 50%;
	}
	
	.img-five-results-three {
		margin: 15px auto 0;
		width: 100%;
	}

}
@media print,screen and (min-width:769px) {
    .area-what-problems {
        width: 990px;
        margin: 5rem auto 6rem
    }
    main {
        font-size: 1.8rem;
        line-height: 180%
    }
    span.pc-br:before {
        content: "\A";
        white-space: pre
    }
    .consul-h2-box, .tax-h2-box {
        height: 170px;
        padding: 5rem 0 0 20rem;
        margin-bottom: 5rem;
    }
    .consul-h2-box h2 {
        font-size: 3.6rem;
    }
    .consul-h2-box p {
        font-size: 2rem;
    }
    ul.list-problem {
        padding: 40px 100px;
        width: 900px;
        margin: 4rem auto 0 auto;
    }
    ul.list-problem::after {
        bottom: -70px;
        left: 360px;
    }
    ul.list-problem li {
        font-size: 18px;
        padding: 10px 0 10px 1em !important;
    }
    ul.list-problem li:last-child {
        position: absolute;
        bottom: -10px;
        left: -10px;
        width: 92px;
        height: 268px;
        border-bottom: none;
    }
    .box-result-problem {
        margin: 20px auto 0 auto;
    }
    .txt-consul-name {
        font-size: 24px;
        padding: 12px 0 12px 1em;
    }
    .box-let-consul {
        padding: 20px 0;
        border-radius: 33px;
        font-size: 26px;
        line-height: 1.6;
        margin-top: 20px;
    }
    .bg-img-let-consul {
        width: 93px;
        height: 185px;
        right: 0;
        bottom: -10px;
    }
    .bg-img-let-consul-zaimu {
        width: 134px;
        height: 228px;
        right: -40px;
        bottom: -30px;
    }
	
/*ここから税務の5つの成果*/ 	
	
    .txt-five-results-ttl {
        font-size: 51px;
        margin: 5rem 0 3rem 0;
    }
    .contents-five-results {
        padding: 130px 0 50px 0;
    }
    .contents-five-results ul {
        font-size: 0;
        text-align: center;
    }
    .contents-five-results ul li {
        display: inline-block;
        width: 470px;
        font-size: 18px;
		line-height: 28px;
        vertical-align: top;
        height: 210px;
        margin-right: 50px;
        padding: 24px;
        text-align: left;
    }
	
	.contents-five-results ul li:nth-child(1) {
		margin-left: 0 !important;
    }
	.contents-five-results ul li:nth-child(2) {
		margin-right: 0 !important;
	}
    .contents-five-results ul li:nth-child(3) {
        margin-top: 120px;
		margin-left: 0 !important;
    }
	.contents-five-results ul li:nth-child(4) {
		margin-right: 0 !important;
		margin-top: 120px;
	}
    .contents-five-results ul li:nth-child(5) {
		margin-top: 120px;
    }
    .contents-five-results ul li::before {
        height: 90px;
        margin-top: -90px;
    }
	
/*ここまで税務の5つの成果*/ 
	
/*ここから財務の5つの成果*/ 
	
    .contents-five-results-zaimu {
        padding: 130px 0 50px 0;
    }
    .contents-five-results-zaimu ul {
        font-size: 0;
        text-align: center;
    }
    .contents-five-results-zaimu ul li {
        display: inline-block;
        width: 470px;
        font-size: 18px;
		line-height: 28px;
        vertical-align: top;
        height: 270px;
        margin-right: 50px;
        padding: 24px;
        text-align: left;
    }
	
	
	.contents-five-results-zaimu ul li:nth-child(1) {
		margin-left: 0 !important;
    }
	.contents-five-results-zaimu ul li:nth-child(2) {
		margin-right: 0 !important;
	}
    .contents-five-results-zaimu ul li:nth-child(3) {
		width: 990px;
		height: 360px;
        margin-top: 120px;
		margin-left: 0 !important;
    }
	
	.contents-five-results-zaimu ul li:nth-child(3)::before {
    	content: "";
    	background-image: url(../img/190422/ttl_service_03_pc.png);
	}
	
	.contents-five-results-zaimu ul li:nth-child(4) {
		margin-left: 0 !important;
		margin-top: 120px;
	}
    .contents-five-results-zaimu ul li:nth-child(5) {
		margin-right: 0 !important;
		margin-top: 120px;
    }
    .contents-five-results-zaimu ul li::before {
        height: 90px;
        margin-top: -90px;
    }
	
/*ここまで財務の5つの成果*/ 
	
    .area-business-contents {
        margin: 5rem auto 6rem;
    }
    .bus-content {
        margin-top: 2rem;
    }
    .bus-content li {
        font-size: 2.1rem;
    }

    .news-blog-back {
        margin: 3rem auto 8rem;
        font-size: 2rem;
    }
	.box-five-results {
		display: inline-block;
	}

	.txt-five-results-contents {
		display: inline-block;
		width: 200px;
	}
	
	.txt-three-results-contents {
		display: inline-block;
		width: 280px;
	}
	
	.img-five-results {
		float: right;
		width: 192px;
		margin-left: 26px;
	}
	
	.img-five-results-three {
		float: right;
		width: 620px;
		margin-left: 26px;
	}
}