@charset 'UTF-8';

/*  TOP
================================================ */


/* this-site is PC-first : until 600px
================================================== */


/*! #mainImg メイン画像
---------------------------------------- */

#mainImg {
	background-image: url(../img/fee/bg_main01.png);
}

/*!  #intro
-------------------------------------- */

#intro {
	margin-bottom: 20px;
}
#intro .titIntro {
	margin-bottom: 30px;
	font-weight: normal;
	font-size: 38px;
	text-align: center;
}
#intro .txt {
	text-align: center;
}
@media screen and (max-width: 599px) {
	#intro {
		margin-bottom: 25px;
		padding: 15px 0 0 !important;
	}
	#intro .titIntro {
		line-height: 1.25;
		margin-bottom: 0;
		padding: 0 10px;
		font-size: 24px;
	}
}

/*!  #secService
-------------------------------------- */

#secService {
	position: relative;
	padding: 50px 0 20px;
	text-align: center;
}
#secService .titList {
	background: url(../img/fee/bg_service_tit01.png) no-repeat 50% 50%;
	font-weight: 400;
	font-size: 26px;
}
#secService .serviceList {
	padding: 25px 0 0;
}
#secService .serviceList .item {
	float: left;
	width: 330px;
	border-radius: 5px;
	background: #fff;
	-webkit-box-shadow: 0 3px 3px 1px rgba(102, 102, 102, .3);
	box-shadow: 0 3px 3px 1px rgba(102, 102, 102, .3);
}
#secService .serviceList .item+.item {
	margin-left: 25px;
}
#secService .serviceList .item a {
	display: block;
	backface-visibility: hidden;
	/* IEなど  transitionのちらつき防止 */
}
#secService .serviceList .item a .pic {
	border-radius: 5px 5px 0 0;
	overflow: hidden;
}
#secService .serviceList .item a .more {
	position: relative;
	padding: 15px 0 14px;
	border-radius: 0 0 5px 5px;
	background: #ff9000;
	color: #fff;
	font-size: 24px;
	text-align: center;
	line-height: 1.5;
}
#secService .serviceList .item a .more:after {
	display: block;
	position: absolute;
	top: 50%;
	right: 20px;
	width: 9px;
	height: 14px;
	content: '';
	margin-top: -7px;
	background: url(../img/common/ico_arrow06.png) no-repeat;
}
@media screen and (max-width: 599px) {
	#secService {
		position: relative;
		padding: 0;
		border-bottom: none;
		text-align: center;
	}
	#secService .titList {
		margin: 0 3.9%;
		background: url(../img/fee/bg_service_tit01.png) no-repeat 50% 50%;
		background-size: 690px;
		font-size: 18px;
	}
	#secService .serviceList {
		padding: 20px 0 0;
	}
	#secService .serviceList .item {
		float: none;
		width: auto;
		border-radius: 0;
		-webkit-box-shadow: 0 2px 1px 1px rgba(102,102,102,.3);
		box-shadow: 0 2px 1px 1px rgba(102,102,102,.3);
	}
	#secService .serviceList .item + .item {
		margin: 15px 0 0;
	}
	#secService .serviceList .item a {
		display: table;
		overflow: hidden;
	}
	#secService .serviceList .item a .pic {
		display: table-cell;
		width: 40%;
		border-radius: 0;
	}
	#secService .serviceList .item a .more {
		display: table-cell;
		float: 60%;
		padding-left: 17px;
		border-radius: 0;
		font-size: 16px;
		text-align: left;
		vertical-align: middle;
	}
	#secService .serviceList .item a .more::after {
		right: 10px;
	}
}

/*!  #linkList
-------------------------------------- */
#linkList {
	margin-top: 25px;
	margin-bottom: 60px;
}

/*!  #linkList
-------------------------------------- */
#linkList .titList {
	font-size: 26px;
	font-weight: 400;
	margin-bottom: 40px;
	padding-bottom: 3px;
	text-align: center;
}
#linkList .boxIn {
	display: table;
	padding: 40px 0 40px 42px;
	background-color: #f4f4f4;
}
#linkList .boxIn .tit {
	display: table-cell;
	width: 276px;
	font-weight: normal;
	font-size: 26px;
	vertical-align: middle;
}
#linkList .boxIn .tit span {
	line-height: 1.6;
	font-size: 32px;
}
#linkList .boxIn .list {
	display: table-cell;
	width: 730px;
	padding-left: 10px;
	border-left: 2px solid #fff;
}
#linkList .boxIn .list li {
	float: left;
	width: 300px;
	line-height: 1.6;
	margin: 0 0 18px 30px;
}
#linkList .boxIn .list li:nth-child(2n+1) {
	clear: left;
}
#linkList .boxIn .list li:nth-last-child(-n+2) {
	margin-bottom: 0;
}
#linkList .boxIn .list li.simulation {
	width: 638px;
	margin-top: 18px;
	padding-top: 18px;
	border-top: 2px solid #fff;
}
#linkList .boxIn .list li a {
	display: block;
	padding-left: 20px;
	text-align: left;
}
#linkList .boxIn .list li a:hover {
	text-decoration: underline;
}
/* .orporation */
#linkList .orporation {
	margin-bottom: 40px;
	border-top: 2px solid #009bd4;
}
#linkList .orporation .tit {
	color: #009bd4;
}
#linkList .orporation .list a {
	background: url(../img/common/ico_arrow09.png) 0 .45em no-repeat;
}
/* .individual */
#linkList .individual {
	border-top: 2px solid #fd4633;
}
#linkList .individual .tit {
	color: #fd4633;
}
#linkList .individual .list a {
	background: url(../img/common/ico_arrow10.png) 0 .45em no-repeat;
}
@media screen and (max-width: 599px) {
	#linkList {
		margin-bottom: 30px;
	}
	#linkList .titList {
		font-size: 16px;
		margin-bottom: 21px;
	}
	#linkList .boxIn {
		display: block;
		padding: 20px 20px 7px;
	}
	#linkList .boxIn .tit {
		display: block;
		width: 100%;
		font-size: 16px;
		text-align: center;
	}
	#linkList .boxIn .tit span {
		font-size: 20px;
	}
	#linkList .boxIn .list {
		display: block;
		width: 100%;
		margin-top: 10px;
		padding-top: 10px;
		padding-left: 0;
		border: none;
	}
	#linkList .boxIn .list li {
		width: 50%;
		line-height: 1.6;
		margin: 0 0 18px 0;
	}
	#linkList .boxIn .list li:nth-child(2n+1) {
		clear: none;
	}
	#linkList .boxIn .list li:nth-last-child(-n+2) {
		margin-bottom: 18px;
	}
	#linkList .boxIn .list li.tax,
	#linkList .boxIn .list li.consult,
	#linkList .boxIn .list li.organize {
		width: 100%;
	}
	#linkList .boxIn .list li.simulation {
		width: 100%;
		margin-top: 0;
		border-top-width: 1px;
	}
	#linkList .boxIn .list li a {
		padding-left: 16px;
		font-size: 15px;
		text-decoration: underline;
	}
	#linkList .orporation {
		margin-bottom: 20px;
	}
	#linkList .orporation .list a {
		background-size: 7px auto;
	}
	#linkList .individual .list a {
		background-size: 7px auto;
	}
}

/*!  #flow
-------------------------------------- */

#flow {
	padding-bottom: 34px;
	border: 1px solid #1aaa87;
	text-align: center;
}
#flow .tit {
	line-height: 1;
	padding: 23px 0 22px;
	background: #daf1ec;
	color: #00664b;
	font-size: 24px;
	text-align: center;
}
#flow .txt {
	line-height: 1.63;
	padding: 30px 0;
	font-size: 16px;
}
#flow .btn {
	display: inline-block;
	width: 680px;
}

/* fee */
#fee {
        padding-bottom: 34px;
        text-align: center;
}
#fee .btn {
        display: inline-block;
        width: 680px;
}


/* forSP */

@media screen and (max-width: 599px) {
	#flow {
		margin: 0 3.9%;
		padding: 0 0 24px !important;
	}
	#flow .tit {
		padding: 17px 0 15px;
		font-size: 17px;
	}
	#flow .txt {
		line-height: 1.6;
		padding: 20px 24px;
		font-size: 15px;
		text-align: left;
	}
	#flow .btn {
		width: 275px;
		line-height: 1.31;
	}
	#fee {
        margin: 0 3.9%;
		padding: 0 0 24px !important;
	}
    #fee .btn {
        width: 275px;
		line-height: 1.31;
    }
}

