@charset "utf-8";

/*メインビジュアル*/
#kv {
  padding: 0;
  position: relative;
  overflow: hidden;
  background: #f6f6f6 url(../images/kv-bgi.webp) no-repeat center bottom / cover;
}
#top #kv .wrap {
  padding: 40px 0 120px;
}
#top #kv .main_cts {
  position: relative;
}
#top #kv .main_cts h2 {
  position: absolute;
  left: 0;
  top: 50%;
  transform: translate(0,-100%);
  font-size: 42px;
  line-height: 1.8em;
  font-weight: 600;
  letter-spacing: .15em;
  opacity: 0;
}
#top #kv .main_cts.animation.show h2 {
  animation: scaleTxt .8s ease-in-out .8s forwards;
}
@keyframes scaleTxt {
  0% {
    transform: translate(0,-120%);
    opacity: 0;
  }
  100% {
    transform: translate(0,-100%);
    opacity: 1;
  }
}
#top #kv .main_cts h2 span {
  font-size: 76px;
  letter-spacing: .15em;
}
#top #kv .main_cts img {
  display: block;
  width: 85%;
  margin: 0 0 0 auto;
  transform: translate(0,-10px) scale(0.5);
  opacity: 0;
}
#top #kv .main_cts.animation.show img {
  animation: scale .8s ease-in-out 0.2s forwards;
}
@keyframes scale {
  0% {
    transform: translate(0,-10px) scale(0.5);
    opacity: 0;
  }
  70% {
    transform: translate(0,-10px) scale(1.2);
    opacity: .7;
  }
  100% {
    transform: translate(0,-10px) scale(1);
    opacity: 1;
  }
}
.results {
  max-width: 760px;
  margin: 30px auto 75px;
  padding: 20px 0;
  border-top: 3px dotted var(--mainColor);
  border-bottom: 3px dotted var(--mainColor);
  color: var(--mainColor);
  justify-content: space-around;
  flex-wrap: nowrap;
  gap: 15px;
}
.results .results_box {
  text-align: center;
  width: calc((67% - 15px*3)/3);
}
.results .results_box.title {
  width: 33%;
}
.results .results_box h2 {
  font-size: 30px;
  line-height: 1.2em;
  font-weight: 600;
  text-align: left;
  letter-spacing: .15em;
}
.results .results_box h2 span {
  font-size: 22px;
  line-height: 1.2em;
  letter-spacing: .1em;
}
.results .results_box .img {
  width: 100%;
  margin-top: 20px;
}
.results .results_box .img img {
  width: 30%;
}
.results .results_box h3 {
  font-size: 24px;
  line-height: 1.4em;
  font-weight: 600;
  letter-spacing: .05em;
}
.results .results_box p.number {
  font-size: 27px;
  line-height: 1.5em;
  font-weight: 600;
  color: #ea5514;
  letter-spacing: .15em;
  margin: .3em 0;
}
.results .results_box p.number span {
  font-size: 70px;
}
.results .results_box p.caution {
  font-size: 12px;
  line-height: 1.5em;
  font-weight: 600;
  margin: .5em 0 0 0;
  text-align: left;
  letter-spacing: 0;
}
.results .results_box p.rate01 {
  font-size: 14px;
  line-height: 1.6em;
  font-weight: 600;
  color: #ea5514;
}
.results .results_box p.rate01 span {
  font-size: 20px;
}
.results .results_box p.rate02 {
  font-size: 14px;
  line-height: 1.6em;
  font-weight: 500;
  color: var(--mainColor);
}
.about {
  width: 100%;
  max-width: 760px;
  border-radius: 10px;
  position: relative;
  margin: 0 auto;
  padding: 0;
}
.about .wht_box {
  width: 100%;
  border-radius: 10px;
  background: #fff;
  padding: 35px 65px;
}
.about h3 {
  width: 260px;
  position: absolute;
  top: 0;
  left: 0;
  transform: translate(-60px,-50%);
  z-index: 2;
}
.about p {
  font-size: 19px;
  line-height: 2em;
  font-weight: 500;
  letter-spacing: 0;
}
#top .about p {
  font-weight: 600;
}
.about p span {
  color: #ea5514;
  border-bottom: 1px solid #ea5514;
}
.about .wht_box.flex {
  justify-content: space-between;
  align-items: flex-start;
  gap: 30px;
  padding: 35px 35px 35px 65px;
}
.about .wht_box.flex .cts {
  width: 55%;
}
.about .wht_box.flex img {
  width: calc(45% - 30px);
}
#top #why h2 {
  font-size: 35px;
  line-height: 1.4em;
  font-weight: 600;
  position: relative;
  display: inline-block;
  margin: 0 0 30px;
}
#top #why h2 span {
  width: 275px;
  position: absolute;
  bottom: 0;
  right: -5px;
  transform: translate(100%,0);
}
#top #support {
  background: url(../images/top-support_bgi.webp) no-repeat center top / cover;
}
#top #support .wrap {
  padding-top: 150px;
}
#top #support .bdr_box {
  background: #fff;
  border: 3px dotted var(--mainColor);
  border-radius: 0 20px 20px 20px;
  padding: 40px 30px;
  position: relative;
}
#top #support .bdr_box .lead_txt {
  font-size: 17px;
  line-height: 1.8em;
  font-weight: 600;
  padding: 0 0 0 25px;
}
#top #support .bdr_box .caution {
  font-size: 17px;
  line-height: 1.8em;
  font-weight: 600;
  color: #ea5514;
  margin-top: .2em;
}
#top #support .bdr_box h2 {
  display: inline-block;
  font-size: 35px;
  line-height: 1.2em;
  font-weight: 600;
  color: var(--mainColor);
  background: #fff;
  border-top: 3px dotted var(--mainColor);
  border-left: 3px dotted var(--mainColor);
  border-right: 3px dotted var(--mainColor);
  border-radius: 20px 20px 0 0;
  padding: 10px 45px 0;
  position: absolute;
  left: 0;
  top: 0;
  transform: translate(-3px, -100%);
}
#top #support .bdr_box h3 {
  width: 240px;
  position: absolute;
  top: -100px;
  right: 85px;
}
#top #support .bdr_box .flow_wrap {
  margin-top: 30px;
  position: relative;
}
#top #support .bdr_box .flow_wrap .link_area {
  position: absolute;
  z-index: 2;
  cursor: pointer;
}
#top #support .bdr_box .flow_wrap .link_area.a01 {
  width: 39%;
  height: 13%;
  top: 3%;
  right: 4%;
}
#top #support .bdr_box .flow_wrap .link_area.a02 {
  width: 27%;
  height: 13%;
  top: 23%;
  left: 9%;
}
#top #support .bdr_box .flow_wrap .link_area.a03 {
  width: 27%;
  height: 13%;
  top: 40%;
  right: 34%;
}
#top #support .bdr_box .flow_wrap .link_area.a04 {
  width: 27%;
  height: 13%;
  top: 40%;
  right: 4%;
}
#top #support .bdr_box .flow_wrap .link_area.a05 {
  width: 27%;
  height: 17%;
  bottom: 3%;
  right: 34%;
}
#top #support .bdr_box .flow_wrap .link_area.a06 {
  width: 27%;
  height: 17%;
  bottom: 3%;
  right: 4%;
}
#top #system {
  background: url(../images/top-system_bgi.webp) no-repeat center top / cover;
  color: #fff;
}
#top #system .wrap {
  padding: 60px 0;
}
#top #system .contents_wrap {
  padding: 40px 20px 50px;
  position: relative;
}
#top #system .contents_wrap:before {
  content: '';
  width: 100%;
  height: 100%;
  background: url(../images/top-system_cts_bgi.webp) no-repeat center top / 100% 100%;
  position: absolute;
  left: 0;
  top: 0;
  z-index: 0;
  mix-blend-mode: multiply;
}
#top #system .contents_wrap .inner {
  max-width: 690px;
  width: 100%;
  margin: 0 auto;
  position: relative;
  z-index: 2;
}
#top #system .contents_wrap .title {
  width: 100%;
  margin: 0;
  padding: 0;
  text-align: center;
  position: relative;
}
#top #system .contents_wrap .title .ttl_img {
  width: 22.7%;
  position: absolute;
  right: 0;
  top: 0;
}
#top #system .contents_wrap .title h2 {
  display: inline-block;
  margin: 0 auto;
  font-size: 73px;
  line-height: 1.2em;
  font-weight: 500;
  position: relative;
  letter-spacing: .08em;
}
#top #system .contents_wrap .title h2 span {
  width: 180px;
  position: absolute;
  left: -20px;
  top: -20px;
  transform: translate(-100%,0);
}
#top #system .contents_wrap p {
  text-align: left;
  font-size: 15px;
  line-height: 1.6em;
  font-weight: 500;
  margin-top: .5em;
}
#top #system .contents_wrap .cts_block {
  display: inline-block;
  width: 100%;
  margin: 50px 0 0 0;
  padding: 0;
}
#top #system .contents_wrap .cts_block h3 {
  font-size: 34px;
  line-height: 1.6em;
  font-weight: 500;
}
#top #system .contents_wrap .cts_block dl {
  justify-content: space-between;
  align-items: center;
  border-bottom: 3px dotted #fff;
  padding: 10px 50px;
  gap: 20px;
}
#top #system .contents_wrap .cts_block dl:first-of-type {
  border-top: 3px dotted #fff;
  margin-top: 20px;
}
#top #system .contents_wrap .cts_block dl dt {
  font-size: 23px;
  line-height: 1.4em;
  font-weight: 500;
}
#top #system .contents_wrap .cts_block dl dd {
  font-size: 20px;
  line-height: 1.4em;
  font-weight: 500;
  color: #ffe200;
  width: 52%;
}
#top #system .contents_wrap .cts_block dl dd p {
  font-size: 17px;
  line-height: 1.4em;
  font-weight: 500;
  text-indent: -.5em;
  margin: 0;
}
#top #system .contents_wrap .cts_block dl dd span {
  font-size: 40px;
  margin: 0 5px 0 0;
}
#top #system .contents_wrap .cts_block.scholarship dl {
  justify-content: space-between;
}
#top #system .contents_wrap .cts_block.scholarship dl dd {
  text-align: right;
  width: auto;
}
#top #system .contents_wrap .btnBox {
  margin-top: 50px;
}
#results {
  background: #fff8d8;
}
#results .wrap {
  padding-top: 140px;
  padding-bottom: 40px;
  position: relative;
}

#results .about a.linkTxt {
  justify-content: flex-end;
  margin-top: .5em;
}
#results a.linkBtn {
  margin-top: 25px;
}
#results .ribbon {
  width: 19%;
  position: absolute;
  top: 0;
  right: 12%;
  transform: translate(0,24%);
  z-index: 0;
}
#results .bdr_box {
  border: 3px dotted var(--mainColor);
  border-radius: 0 20px 20px 20px;
  padding: 10px 45px 10px;
  margin: 0 0 80px;
  position: relative;
  z-index: 1;
}
#results .bdr_box h2 {
  background: #fff8d8;
  display: inline-block;
  font-size: 35px;
  line-height: 1.2em;
  font-weight: 600;
  color: var(--mainColor);
  border-top: 3px dotted var(--mainColor);
  border-left: 3px dotted var(--mainColor);
  border-right: 3px dotted var(--mainColor);
  border-radius: 20px 20px 0 0;
  padding: 10px 45px 5px;
  position: absolute;
  left: 0;
  top: 0;
  transform: translate(-3px, -100%);
}
#results .bdr_box h2 span {
  position: relative;
  padding: 0 .5em;
}
#results .bdr_box h2 span:after {
  content: '';
  width: 100%;
  height: 0px;
  border-top: 3px dotted var(--mainColor);
  position: absolute;
  left: 0;
  bottom: -2px;
}
#results .bdr_box h3 {
  font-size: 30px;
  line-height: 1.5em;
  font-weight: 600;
  color: var(--mainColor);
  display: inline-block;
}
#results .bdr_box h3:before {
  content: '';
  width: 20px;
  height: 20px;
  border-radius: 3px;
  background: #ccc;
  display: inline-block;
  margin: 0 5px 0 0;
}
#results .bdr_box .boki h3:before {
  background: #ec6d74;
}
#results .bdr_box .cpa h3:before {
  background: #7ebf41;
}
#results .bdr_box h4 {
  font-size: 25px;
  line-height: 1.5em;
  font-weight: 600;
  color: var(--mainColor);
}
#results .bdr_box p.caution {
  font-size: 13px;
  line-height: 1.5em;
  font-weight: 500;
  color: var(--mainColor);
}
#top #results .bdr_box p.caution {
  font-weight: 600;
}
#results .bdr_box dl p.caution {
  font-weight: 600;
}
#results .bdr_box p.num {
  font-size: 27px;
  line-height: 1.5em;
  font-weight: 600;
  color: #ea5514;
  margin: 10px 0 0;
}
#results .bdr_box p.num span {
  font-size: 70px;
}
#results .bdr_box p.num span span {
  font-size: 35px;
}
#results .bdr_box p.comment {
  background: #ea5514;
  font-size: 17px;
  line-height: 1.5em;
  font-weight: 500;
  color: #fff;
  padding: 5px 15px;
  border-radius: 10px;
  position: relative;
}
#results .bdr_box .boki p.comment {
  margin: 0 0 5px;
}
#results .bdr_box .boki p.comment:after {
  content: '';
  background: #ea5514;
  width: 15px;
  height: 15px;
  clip-path: polygon(0 100%, 100% 0, 100% 100%);
  position: absolute;
  left: -12px;
  bottom: 20px;
}
#results .bdr_box .cpa p.comment {
  margin: 5px 0 0;
}
#results .bdr_box .cpa p.comment:after {
  content: '';
  background: #ea5514;
  width: 15px;
  height: 15px;
  clip-path: polygon(0 0, 100% 0, 0 100%);
  position: absolute;
  right: -12px;
  bottom: 20px;
}
#results .bdr_box p.comment span {
  font-size: 27px;
}
#results .bdr_box dl {
  display: flex;
  justify-content: space-between;
  gap: 10px;
  padding: 25px 0;
}
#results .bdr_box dl.cpa {
  border-top: 3px dotted var(--mainColor);
  padding-bottom: 10px;
}
#results .bdr_box dl dt .caution {
  padding: 0 0 0 25px;
}
#results .bdr_box dl dd.flex {
  width: auto;
  flex-wrap: nowrap;
  align-items: center;
  gap: 10px;
}
#results .about h3 {
  width: 340px;
}
#aim {
  background: #fff8d8;
}
#aim .wrap {
  padding-top: 40px;
}
#aim h2 {
  text-align: center;
  font-size: 35px;
  line-height: 1.5em;
  font-weight: 600;
  color: var(--mainColor);
  margin: 0 0 0.5em;
}
#aim h2 span {
  justify-content: center;
  align-items: center;
  gap: 0 8px;
}
#aim h2 span img {
  width: 100px;
  transform: translate(0,-10px);
}
.faq {
  justify-content: center;
  gap: 20px;
  max-width: 740px;
  margin: 0 auto;
}
.faq .cts {
  width: 55%;
}
.faq .img {
  width: calc(45% - 20px);
}
.faq a.linkTxt {
  justify-content: flex-end;
  font-size: 24px;
  margin-top: -8%;
}
#aim .faq {
  margin-top: 56px;
}




/*message*/
#message {
  background: #fff8d8;
}
#message .wrap {
  padding: 40px 0;
}
#message .message_box {
  width: 100%;
  justify-content: flex-end;
  border-radius: 20px;
  overflow: hidden;
  position: relative;
}
#message .message_box {
  width: 100%;
  justify-content: flex-end;
  border-radius: 20px;
  overflow: hidden;
  position: relative;
}
#message .message_box .cts {
  width: 100%;
  max-width: 390px;
  color: #fff;
  position: absolute;
  right: 0;
  top: 0;
}
#message .message_box .cts h2 {
  width: 100%;
  background: #ec6d74;
  text-align: center;
  font-size: 26px;
  line-height: 1.4em;
  font-weight: 600;
  padding: 10px 10px;
  margin: 0 0 25px;
}
#message .message_box .cts h3 {
  display: inline-block;
  font-size: 30px;
  line-height: 1.4em;
  font-weight: 600;
  padding: 0;
  margin: 0 0 15px;
  border-bottom: 2px solid #fff;
  filter: drop-shadow(0 0 5px rgba(0,0,0,.5));
}
#message .message_box .cts h3 span {
  display: block;
  font-size: 50%;
  line-height: 1.2em;
  margin-bottom: .5em;
}
#message .message_box .cts p {
  display: block;
  font-size: 22px;
  line-height: 1.6em;
  font-weight: 600;
  filter: drop-shadow(0 0 5px rgba(0,0,0,.5));
}
#message .message_box .cts a.linkBtn {
  font-size: 19px;
  border: 1px solid #fff;
  margin: 25px auto 0 0;
  padding: 10px 35px;
}
#message .message_box .name {
  color: #fff;
  position: absolute;
  left: 20px;
  bottom: 20px;
  font-size: 13px;
  line-height: 1.4em;
  font-weight: 600;
  filter: drop-shadow(0 0 5px rgba(0,0,0,.8));
}
#message .message_box .name h4 {
  display: block;
  font-size: 13px;
  line-height: 1.4em;
  font-weight: 600;
  margin: 0 0 10px;
}
#message .message_box .name h4 span {
  font-size: 22px;
}
#message .message_box .name p {
  font-weight: 600;
}
#cpa #message .message_box .cts h3,
#cpa #message .message_box .cts p,
#tax_counsellor #message .message_box .cts h3,
#tax_counsellor #message .message_box .cts p {
  color: var(--txtColor);
  filter: none;
  border-color: var(--txtColor);
}
#cpa #message .message_box .cts h2 {
  background: #7ebf41;
}
#cpa .modal_wrap.message .inner .detail h2 {
  color: #7ebf41;
  border-color: #7ebf41;
}
#tax_counsellor #message .message_box .cts h2 {
  background: #557ec0;
}
#tax_counsellor .modal_wrap.message .inner .detail h2 {
  color: #557ec0;
  border-color: #557ec0;
}


.modal_wrap.message .inner {
  justify-content: space-between;
  gap: 20px;
}
.modal_wrap.message .inner .detail,
.modal_wrap.message .inner .txt_area {
  width: calc((100% - 40px)/2);
}
.modal_wrap.message .inner .detail .images {
  width: calc(100% + 60px);
  margin-left: -60px;
  margin-bottom: 30px;
}
.modal_wrap.message .inner .detail h2 {
  display: inline-block;
  color: #ec6d74;
  font-size: 22px;
  line-height: 1.4em;
  font-weight: 600;
  margin: 0 0 20px;
  border-bottom: 2px solid #ec6d74;
}
.modal_wrap.message .inner .detail h2 span {
  display: block;
  font-size: 50%;
  line-height: 1.2em;
  margin-bottom: .5em;
}
.modal_wrap.message .inner .detail .name h3 {
  font-size: 13px;
  line-height: 1.4em;
  font-weight: 600;
  margin: 0 0 10px;
}
.modal_wrap.message .inner .detail .name h3 span {
  font-size: 22px;
}
.modal_wrap.message .inner .detail .name p {
  font-size: 13px;
  line-height: 1.4em;
  font-weight: 600;
}
.modal_wrap.message .inner .txt_area h3 {
  font-size: 22px;
  line-height: 1.6em;
  font-weight: 600;
  margin: 0 0 20px;
}
.modal_wrap.message .inner .txt_area p {
  font-size: 16px;
  line-height: 2em;
  font-weight: 500;
}


/*guide page*/
#guide .wrap {
  max-width: 760px;
}
#guide #kv {
  background: none;
}
#guide #kv .wrap {
  padding-bottom: 40px;
}
#guide #kv .page_title {
  justify-content: space-between;
  flex-wrap: nowrap;
  align-items: center;
  gap: 20px;
  margin: 0 0 50px;
}
#guide #kv .page_title .img {
  width: 35%;
  position: relative;
}
#guide #kv .page_title .img .anchor {
  position: absolute;
  width: 84%;
  height: 23%;
}
#guide #kv .page_title .img .anchor.a01 {
  left: 9%;
  top: 8%;
}
#guide #kv .page_title .img .anchor.a02 {
  left: 0;
  top: 34%;
}
#guide #kv .page_title .img .anchor.a03 {
  left: 9%;
  top: 60%;
}
#guide #kv .page_title .title {
  min-width: calc(65% - 20px);
  text-align: center;
  position: relative;
}
#guide #kv .page_title h1 {
  display: inline-block;
  color: #ef8a00;
  font-size: 76px;
  line-height: 1.4em;
  font-weight: 600;
  letter-spacing: .05em;
  text-align: left;
  position: relative;
}
#guide #kv .page_title span.icon {
  width: 28%;
  display: inline-block;
}
#guide #kv .page_title span.icon {
  width: 28%;
  display: inline-block;
}
#guide #kv h2 {
  font-size: 35px;
  line-height: 1.4em;
  font-weight: 600;
  letter-spacing: .05em;
  padding-left: 70px;
  margin: 0 0 20px;
  position: relative;
}
#guide #kv h2:before {
  content: '';
  width: 65px;
  height: 65px;
  background: url(../images/guide/icon-Q.svg) no-repeat center / contain;
  position: absolute;
  left: 0;
  top: -15px;
}
#guide #kv .wht_box {
  background: #fff;
  border-radius: 20px;
  padding: 30px 20px 40px;
}
#guide #kv .wht_box p {
  max-width: 580px;
  margin: 0 auto;
  font-size: 19px;
  line-height: 2em;
  font-weight: 500;
}
#lower .cts_block {
  width: 100%;
  display: inline-block;
  margin: 0;
  padding: 0;
}
#lower .cts_block + .cts_block {
  padding: 60px 0 0 0;
}
#lower .cts_block + .cts_block + a.linkBtn {
  margin-top: 40px;
}
#guide #contents .cts_block a.linkBtn {
  min-width: 490px;
  position: relative;
  margin-top: 20px;
}
#guide #contents .cts_block a.linkBtn span i {
  position: absolute;
  right: 20px;
  top: 50%;
  transform: translate(0,-50%);
}
.cts_title {
  display: flex;
  flex-wrap: nowrap;
  width: 100%;
  justify-content: flex-start;
  gap: 10px;
  border: 2px solid var(--txtColor);
  border-radius: 10px;
  background: #fff;
  padding: 16px 20px;
  margin: 0 0 20px;
  position: relative;
  cursor: pointer;
  font-size: 25px;
  line-height: 1.6em;
  font-weight: 600;
}
.cts_title h2,
.cts_title h3 {
  font-weight: 600;
}
.txt_lrg {
  font-size: 140%
}
.txt_sml {
  font-size: 70%
}
.cts_title .num {
  display: flex;
  width: 34px;
  height: 34px;
  border-radius: 34px;
  justify-content: center;
  align-items: center;
  font-size: 22px;
  line-height: 34px;
  font-weight: 600;
  margin-top: 4px;
  position: relative;
  z-index: 1;
}
.cts_title .num:before {
  content: '';
  width: 34px;
  height: 34px;
  border-radius: 34px;
  background: #ffe200;
  position: absolute;
  left: 49.5%;
  top: calc(50% + 1px);
  transform: translate(-50%, -50%);
  z-index: 0;
}
.cts_title .num p {
  font-size: 22px;
  line-height: 34px;
  font-weight: 600;
  position: relative;
  z-index: 1;
}
#guide #contents .cts_block p {
  max-width: 630px;
  margin: 0 auto;
  font-size: 17px;
  line-height: 2em;
  font-weight: 500;
}
/*lower common*/
.cts_title + .cts_box {
  width: 100%;
  padding-left: 65px;
  font-size: 17px;
  line-height: 1.6em;
  font-weight: 600;
}
.cts_title + .cts_box p {
  font-size: 17px;
  line-height: 1.6em;
  font-weight: 600;
}
#lower #strongs h2 {
  font-size: 35px;
  line-height: 1.6em;
  font-weight: 600;
  margin-bottom: 30px;
}
#lower #strongs .table {
  display: table;
}
#lower #strongs .table dl {
  display: table-row;
}
#lower #strongs .table dl dt {
  display: table-cell;
  color: #ea5514;
  padding: 2px 0;
  font-weight: 600;
}
#lower #strongs .table dl dt span {
  border-bottom: 2px solid #ea5514;
}
#lower #strongs .table dl dd {
  display: table-cell;
  padding: 2px 0 2px 1.5em;
  font-weight: 500;
}
#lower #strongs a.linkBtn {
  margin-top: 50px;
}
#lower #page_title {
  margin: 0 0 40px;
  justify-content: space-between;
}
#lower #kv .about h2 {
  width: 340px;
  position: absolute;
  top: 0;
  left: 0;
  transform: translate(-60px, -50%);
  z-index: 2;
}
#lower #page_title {
  justify-content: space-between;
  align-items: flex-start;
  gap: 2%;
  width: calc(100% + 60px);
}
#lower #page_title .title_box {
  width: 51%;
  max-width: 450px;
  position: relative;
}
#lower #page_title .title_box .title {
  position: absolute;
  width: 100%;
  left: 50%;
  top: 43%;
  transform: translate(-50%,-50%);
  text-align: center;
  color: #fff;
  font-size: 40px;
  line-height: 1.6em;
  font-weight: 600;
  z-index: 1;
}
#lower #page_title .right_box {
  display: flex;
  flex-direction: column;
  justify-content: center;
  align-items: center;
  width: 38%;
  max-width: 330px;
  position: relative;
}
#lower #page_title .right_box .images {
  width: 70%;
}
#lower #page_title .right_box a.linkBtn {
  font-size: 17px;
  padding: 15px;
  margin-top: 15px;
  max-width: 100%;
  width: 100%;
}
#lower #kv .about {
  max-width: inherit;
}
#lower #kv .about ul li {
  padding-left: 22px;
  background: url(../images/icon-check.svg) no-repeat left top 12px / 16px;
}
#lower #results {
  background: url(../images/lower_results_bgi.webp) no-repeat center top / cover;
}
#lower #results .bdr_box {
  padding: 50px 45px;
  margin: 0;
}
#lower #results .bdr_box .list_wrap {
  justify-content: center;
  align-items: flex-start;
  gap: 50px 80px;
}
#lower #results .bdr_box .list_wrap + .list_wrap {
  margin-top: 50px;
}
#lower #results .bdr_box .list_wrap dl {
  width: calc((96% - 80px)/2);
  display: flex;
  flex-direction: column;
  gap: 10px;
  padding: 0;
}
#lower #results .bdr_box .list_wrap dl dt {
  display: flex;
  justify-content: space-between;
  align-items: flex-end;
  gap: 10px;
}
#lower #results .bdr_box h3:before {
  background: #ec6d74;
}
#lower #cpa #results .bdr_box h3:before {
  background: #7EBF3A;
}
#lower #results .bdr_box dt h4 {
  color: #ea5514;
  font-size: 18px;
}
#lower #results .bdr_box dt .number {
  color: #ea5514;
  font-size: 29px;
  line-height: 1.4em;
  font-weight: 600;
}
#lower #results .bdr_box dt .number span {
  font-size: 45px;
  line-height: 1em;
}
#lower #results .bdr_box dt .number span.caution {
  font-size: 12px;
  padding: 0;
}
#lower #results .bdr_box dt p {
  color: var(--mainColor);
  font-size: 13px;
  line-height: 1.4em;
  font-weight: 600;
}
#lower #results .bdr_box dl dd {
  width: 100%;
  flex-wrap: wrap;
  align-items: center;
  gap: 10px;
  padding-left: 25px;
}
#lower #results .bdr_box dl dd .year {
  width: auto;
  color: var(--mainColor);
  font-size: 36px;
  line-height: 1.4em;
  font-weight: 600;
  border-bottom: 3px solid #ffdc98;
}
#lower #results .bdr_box dl dd .year .number span {
  font-size: 64px;
  line-height: 1em;
}
#lower #results .bdr_box a.linkBtn {
  margin-top: 50px;
}
#lower #results .bdr_box p.caution.float {
  display: inline-block;
  margin-top: -20px;
  float: right;
}
#lower #cpa #results .bdr_box p.caution.float {
  margin-top: -38px;
}
#lower #kv .wrap {
  max-width: 760px;
}

#mizuho #kv .about h2 {
  width: 340px;
}
#mizuho #kv .about .wht_box {
  position: relative;
}
#mizuho #kv .about .wht_box img {
  position: absolute;
  right: -55px;
  bottom: -25px;
}
#lower #cpa #kv .about h2 {
  width: 290px;
}
#lower #cpa #page_title .right_box .images {
  position: relative;
}
#lower #cpa #page_title .right_box .images .badge {
  width: 104px;
  height: 104px;
  background: url(../images/cpa/badge.svg) no-repeat center / contain;
  position: absolute;
  right: 0;
  top: 0;
  transform: translate(80%,0);
  z-index: 1;
}
#lower #kv .bdr_box {
  width: 100%;
  border: 3px solid #5aad0c;
  border-radius: 20px;
  color: #5aad0c;
  text-align: center;
  margin-top: 40px;
  padding: 30px 20px;
}
#lower #kv .bdr_box h3 {
  font-size: 25px;
  line-height: 1.8em;
  font-weight: 600;
  margin: 0 0 10px;
}
#lower #kv .bdr_box h3 span {
  font-size: 41px;
}
#lower #kv .bdr_box p {
  font-size: 17px;
  line-height: 1.8em;
  font-weight: 600;
  letter-spacing: .1em;
}
#lower #mizuho #kv .wrap,
#lower #cpa #kv .wrap,
#lower #tax_counsellor #kv .wrap {
  padding-bottom: 100px;
}
#lower #tax_counsellor #kv .bdr_box {
  border-color: #557ec0;
  color: #557ec0;
}
#lower #kv .bdr_box a.linkBtn {
  margin-top: 20px;
}
#lower #tax_counsellor #kv .about h2 {
  width: 340px;
}
#lower #tax_counsellor .exemption {
  flex-wrap: nowrap;
  justify-content: flex-start;
  align-items: center;
  gap: 10px;
}
#lower #tax_counsellor .exemption div > img {
  width: 24px;
}
#lower #tax_counsellor .exemption div {
  text-align: center;
  font-weight: 600;
}
#lower #tax_counsellor .exemption div p {
  text-align: center;
  font-weight: 600;
  font-size: 17px;
  line-height: 1.4em;
}
#lower #tax_counsellor .exemption div p span {
  font-weight: 600;
  font-size: 25px;
  line-height: 1.4em;
  color: #ea5514;
}
#lower #tax_counsellor .exemption div p span .txt_sml {
  font-size: 16px;
}
#lower #tax_counsellor .exemption div.lstn p span {
  font-size: 29px;
}
#tax_counsellor #message {
  background: url(../images/lower_results_bgi.webp) no-repeat center top / cover;
}
#tax_counsellor #message .wrap {
  padding-top: 120px;
}
#lower #matter h2,
#lower #model h2 {
  text-align: center;
  margin-bottom: 50px;
}
#lower #matter h2 span,
#lower #model h2 span {
  color: var(--mainColor);
  border: 2px solid var(--mainColor);
  border-radius: 10px;
  padding: 15px 40px;
  font-size: 19px;
  line-height: 1.4em;
  font-weight: 600;
}
#lower #model h3 {
  text-align: center;
  margin-bottom: 25px;
  font-size: 20px;
  line-height: 1.4em;
  font-weight: 600;
}
#lower #model h3 span {
  color: #557ec0;
}
#lower #model h3 span.red {
  font-size: 30px;
  color: #ea5514;
}
#lower #model .sml img {
  width: 56.3%;
}
#lower #matter a.linkBtn.orange {
  background: #ea5514;
  text-align: left;
}
#lower #matter a.linkBtn.orange i:after {
  border-color: #ea5514;
}
#lower #matter h3 {
  color: var(--mainColor);
  font-size: 23px;
  line-height: 1.5em;
  font-weight: 600;
  text-indent: -1.4em;
  padding-left: 1.4em;
}
#lower #matter p {
  font-size: 17px;
  line-height: 1.5em;
  font-weight: 500;
  padding-left: 32px;
  margin-top: 10px;
}
#lower #matter h3 span {
  color: #ea5514;
}
#program {
  scroll-padding: 50px;
}


/* ========================================================================================================
   979px以下
   ========================================================================================================*/
@media screen and (max-width: 979px) {
  #message .message_box .cts h2 {
    margin: 0 0 calc(100vw / 100 * 2);
  }
  #message .message_box .cts h3 {
    font-size: calc(100vw / 100 * 3.2);
    margin: 0 0 calc(100vw / 100 * 2);
  }
  #message .message_box .cts p {
    font-size: calc(100vw / 100 * 2.2);
  }
  #message .message_box .cts a.linkBtn {
    margin-top: calc(100vw / 100 * 2);
  }
}


/* ========================================================================================================
   880px以下
   ========================================================================================================*/
@media screen and (max-width: 880px) {

  #top #kv .main_cts h2 {
    font-size: calc(100vw / 100 * 5);
  }
  #top #kv .main_cts h2 span {
    font-size: calc(100vw / 100 * 9);
  }
  #top #support .bdr_box h3 {
    width: 26%;
    top: -30%;
    right: 8%;
  }
  #top #system .contents_wrap .title h2 span {
    width: 48%;
    top: -12%;
  }
  .about h3 {
    transform: translate(-10%, -50%);
  }
  #lower #page_title .title_box .title {
    font-size: calc(100vw / 100 * 4);
  }
  #lower #page_title {
    width: 100%;
  }
}
/* ========================================================================================================
   767px以下
   ========================================================================================================*/
@media screen and (max-width: 767px) {
  /*font size*/
  /*70px*/
  .results .results_box p.number span {
    font-size: calc(100vw / 100 * 12);
  }
  /*35px*/
  #top #support .bdr_box h2,
  #top #system .contents_wrap .cts_block h3 {
    font-size: calc(100vw / 100 * 6);
  }
  /*30px*/
  .results .results_box h2,
  .results .results_box h2 span {
    font-size: calc(100vw / 100 * 5.5);
  }
  /*27px*/
  .results .results_box p.number {
    font-size: calc(100vw / 100 * 4.5);
  }
  /*25px*/
  .acc_wrap {
    font-size: calc(100vw / 100 * 4);
  }
  /*24px*/
  .results .results_box h3 {
    font-size: calc(100vw / 100 * 4);
  }
  .results .results_box p.number {
    font-size: calc(100vw / 100 * 4);
  }
  /*22px*/
  .acc_wrap .acc_tab,
  .acc_wrap .acc_tab .num p {
    font-size: calc(100vw / 100 * 3.8);
  }
  /*20px*/
  .results .results_box p.rate01 span {
    font-size: calc(100vw / 100 * 3.6);
  }
  /*19px*/
  .about p {
    font-size: calc(100vw / 100 * 3.5);
  }
  /*17px*/
  .acc_wrap .acc_cts p,
  #top #support .bdr_box .lead_txt,
  #top #support .bdr_box .caution,
  #guide #contents .cts_block p,
  #guide #kv .wht_box p {
    font-size: calc(100vw / 100 * 3.4);
  }
  /*15px*/
  #top #system .contents_wrap p,
  #top #system .contents_wrap .cts_block dl dd p {
    font-size: calc(100vw / 100 * 3.3);
  }
  /*14px*/
  .results .results_box p.rate01,
  .results .results_box p.rate02 {
    font-size: calc(100vw / 100 * 2.5);
  }

  .results .results_box p.caution {
    font-size: calc(100vw / 100 * 2.5);
  }

  #kv {
    background: #f6f6f6 url(../images/kv-bgi_sp.webp) no-repeat center bottom / cover;
  }
  #top #kv .wrap {
    padding: calc(100vw / 100 * 6) 0 calc(100vw / 100 * 18);
  }
  #top #kv .main_cts img {
    width: 95%;
    transform: translate(2%, 0);
  }
  #top #kv .main_cts h2 {
    position: relative;
    top: unset;
    transform: translate(0, 0);
    text-align: center;
    margin-bottom: calc(100vw / 100 * 2);
    font-size: calc(100vw / 100 * 6);
  }
  #top #kv .main_cts h2 span {
    font-size: calc(100vw / 100 * 12);
  }
  @keyframes scaleTxt {
    0% {
      transform: translate(0,-50px);
      opacity: 0;
    }
    100% {
      transform: translate(0,0);
      opacity: 1;
    }
  }

  .results {
    flex-wrap: wrap;
    gap: 15px;
    margin: calc(100vw / 100 * 5.5) auto calc(100vw / 100 * 14);
  }
  .results .results_box.title {
    width: 100%;
    display: flex;
    flex-direction: column;
    padding-left: 15%;
    background: url(../images/top-results_img01.svg) no-repeat left center / 13% auto;
  }
  .results .results_box {
    width: calc((100% - 15px * 3) / 3);
  }
  .about h3 {
    transform: translate(0, -50%);
    width: calc(100vw / 100 * 60);
  }
  .about .wht_box {
    padding: calc(100vw / 100 * 7) calc(100vw / 100 * 7) calc(100vw / 100 * 5);
  }
  .about p {
    line-height: 1.6em;
  }
  #top #why h2 {
    width: 100%;
    text-align: center;
    font-size: calc(100vw / 100 * 8);
    margin: 0 auto calc(100vw / 100 * 5.5);
  }
  #top #why h2 span {
    width: calc(100vw / 100 * 60);
    position: relative;
    right: unset;
    transform: translate(0, 0);
    display: block;
    margin: 0 auto calc(100vw / 100 * 2);
  }
  #top #support {
    background: url(../images/top-support_bgi_sp.webp) no-repeat center top / cover;
  }
  #top #support .wrap {
    padding: calc(100vw / 100 * 15) 0;
  }
  #top #support .bdr_box {
    border-radius:  20px;
    padding: calc(100vw / 100 * 4);
  }
  #top #support .bdr_box h2 {
    display: block;
    border-radius: 0;
    padding: 0;
    margin: 0 0 calc(100vw / 100 * 3);
    position: relative;
    border: none;
    background: none;
    left: 0;
    top: 0;
    transform: translate(0, 0);
  }
  #top #support .bdr_box .lead_txt {
    padding: 0;
  }
  #top #support .bdr_box h3 {
    width: calc(100vw / 100 * 36);
    top: calc(100vw / 100 * 2);
    right: calc(100vw / 100 * 2);
  }
  #top #support .bdr_box .flow_wrap {
    margin-top: calc(100vw / 100 * 1);
  }
  #top #support .scrl_wrap .scrl_inner {
    width: 1320px;
  }
  #top #support .bdr_box .flow_wrap .link_area.a01 {
    width: 16.5%;
    height: 36%;
    top: unset;
    right: unset;
    left: 1.5%;
    bottom: 9%;
  }
  #top #support .bdr_box .flow_wrap .link_area.a02 {
    width: 15%;
    height: 28.5%;
    top: 15.5%;
    left: 22.2%;
  }
  #top #support .bdr_box .flow_wrap .link_area.a03 {
    width: 17.5%;
    height: 32%;
    top: 20%;
    right: 41.5%;
  }
  #top #support .bdr_box .flow_wrap .link_area.a04 {
    width: 17.5%;
    height: 32%;
    top: unset;
    right: 41.5%;
    bottom: 12%;
  }
  #top #support .bdr_box .flow_wrap .link_area.a05 {
    width: 16.5%;
    height: 26%;
    bottom: unset;
    right: 1.5%;
    top: 41%;
  }
  #top #support .bdr_box .flow_wrap .link_area.a06 {
    width: 16.5%;
    height: 26%;
    bottom: 4%;
    right: 1.5%;
  }
  #top #system  {
    overflow: hidden;
    background: url(../images/top-system_bgi_sp.webp) no-repeat center top / cover;
  }
  #top #system .wrap {
    padding: 0;
  }
  #top #system .contents_wrap {
    padding: calc(100vw / 100 * 12) 0;
  }
  #top #system .contents_wrap:before {
    width: 105vw;
    background: url(../images/top-system_cts_bgi_sp.webp) no-repeat center top / 100% 100%;
    position: absolute;
    left: -6%;
  }
  #top #system .contents_wrap .title h2 span {
    width: calc(100vw / 100 * 75);
    position: relative;
    left: 0;
    top: 0;
    transform: translate(0, 0);
    display: block;
  }
  #top #system .contents_wrap .title h2 {
    font-size: calc(100vw / 100 * 15);
    width: 100%;
    text-align: left;
  }
  #top #system .contents_wrap .title .ttl_img {
    width: 25%;
    top: 32%;
  }
  #top #system .contents_wrap .cts_block {
    margin: calc(100vw / 100 * 12.5) 0 0 0;
  }
  #top #system .contents_wrap .cts_block dl {
    padding: calc(100vw / 100 * 3) 0;
    gap: calc(100vw / 100 * 3);
    flex-direction: column;
  }
  #top #system .contents_wrap .cts_block dl:first-of-type {
    margin-top: calc(100vw / 100 * 5);
  }
  #top #system .contents_wrap .cts_block dl dt,
  #top #system .contents_wrap .cts_block dl dd {
    width: 100%;
    text-align: center;
  }
  #top #system .contents_wrap .cts_block dl dd p {
    text-align: center;
  }
  #top #system .contents_wrap .cts_block dl dt {
    font-size: calc(100vw / 100 * 5.8);
  }
  #top #system .contents_wrap .cts_block dl dd {
    font-size: calc(100vw / 100 * 5);
  }
  #top #system .contents_wrap .cts_block dl dd span {
    font-size: calc(100vw / 100 * 11);
  }
  #top #system .contents_wrap .btnBox {
    margin-top: calc(100vw / 100 * 12);
  }
  #results .wrap {
    padding-top: calc(100vw / 100 * 12);
    padding-bottom: calc(100vw / 100 * 6);
  }
  #results .ribbon {
    width: calc(100vw / 100 * 26);
    right: calc(100vw / 100 * 8);
    transform: translate(0, calc(100vw / 100 * 32));
  }
  #results .bdr_box h2 {
    font-size: calc(100vw / 100 * 10);
    background: none;
    border: none;
    border-radius: 0;
    padding: 0;
    position: relative;
    left: 0;
    top: 0;
    transform: translate(0, 0);
    width: 100%;
    text-align: center;
  }
  #results .bdr_box h2 span {
    padding: 0;
  }
  #results .bdr_box {
    border-radius: 20px;
    padding: calc(100vw / 100 * 4);
    margin: 0 0 calc(100vw / 100 * 12);
    position: relative;
  }
  #results .bdr_box dl {
    gap: 10px;
    padding: calc(100vw / 100 * 4) 0;
    flex-wrap: wrap;
  }
  #results .bdr_box dl dt {
    width: 100%;
    position: relative;
  }
  #results .bdr_box .alnR {
    text-align: left!important;
  }
  #results .bdr_box dl.boki dt .caution {
    padding: 0;
    display: inline-block;
  }
  #results .bdr_box h3 {
    font-size: calc(100vw / 100 * 6.6);
    display: inline-block;
  }
  #results .bdr_box h4 {
    font-size: calc(100vw / 100 * 4.8);
  }
  #results .bdr_box p.num {
    font-size: calc(100vw / 100 * 6);
  }
  #results .bdr_box p.num span {
    font-size: calc(100vw / 100 * 14);
  }
  #results .bdr_box p.num span span {
    font-size: calc(100vw / 100 * 8);
  }
  #results .bdr_box dl dd.flex {
    position: relative;
  }
  #results .bdr_box p.comment {
    position: absolute;
    font-size: calc(100vw / 100 * 2.8);
    letter-spacing: 0;
    margin: 0;
    padding: calc(100vw / 100 * 1) calc(100vw / 100 * 2);
    border-radius: 5px;
  }
  #results .bdr_box p.comment span {
    font-size: calc(100vw / 100 * 5);
  }
  #results .bdr_box p.comment span.caution {
    font-size: calc(100vw / 100 * 2.5);
    display: block!important;
  }
  #results .bdr_box .boki p.comment {
    width: calc(100vw / 100 * 25);
    text-align: center;
    top: calc(100vw / 100 * -1);
    left: calc(100vw / 100 * 19);
  }
  #results .bdr_box .cpa p.comment {
    width: calc(100vw / 100 * 32);
    top: 0;
    left: calc(100vw / 100 * 47);
    margin: 0;
  }
  #results .bdr_box .boki p.comment:after,
  #results .bdr_box .cpa p.comment:after {
    clip-path: polygon(0 50%, 100% 100%, 100% 0);
    position: absolute;
    right: unset;
    left: -12px;
    bottom: unset;
    top: 50%;
    transform: translate(0,-50%);
  }
  #results .bdr_box p.caution {
    font-size: calc(100vw / 100 * 2.8);
    letter-spacing: .02em;
  }
  #results .bdr_box dl.boki {
    align-items: flex-end;
  }
  #results .bdr_box dl.boki dd:first-of-type h4 {
    font-size: calc(100vw / 100 * 7);
  }
  #results .bdr_box dl.boki dd:first-of-type .num {
    font-size: calc(100vw / 100 * 8);
  }
  #results .bdr_box dl.boki dd:first-of-type .num span {
    font-size: calc(100vw / 100 * 24);
  }
  #results .bdr_box dl.cpa dd {
    text-align: center;
  }
  #results .about h3 {
    width: calc(100vw / 100 * 80);
  }
  .about .wht_box.flex {
    justify-content: space-between;
    align-items: flex-start;
    flex-direction: column-reverse;
    gap: calc(100vw / 100 * 3);
    padding: calc(100vw / 100 * 7) calc(100vw / 100 * 3) calc(100vw / 100 * 5);
  }
  .about .wht_box.flex .cts,
  .about .wht_box.flex img {
    width: 100%;
  }
  #results a.linkBtn {
    width: fit-content;
    min-width: inherit;
    display: block;
    margin: calc(100vw / 100 * 5) auto 0;
  }
  #aim h2 {
    font-size: calc(100vw / 100 * 6);
  }
  #aim h2 span img {
    width: calc(100vw / 100 * 18);
    transform: translate(0, calc(100vw / 100 * -2.5));
  }
  .faq {
    flex-direction: column-reverse;
    align-items: center;
    gap: calc(100vw / 100 * 6);
  }
  .faq .img {
    width: 90%;
  }
  .faq .cts {
    width: 100%;
  }
  .faq a.linkTxt {
    font-size: calc(100vw / 100 * 5);
  }
  #aim .wrap {
    padding-top: calc(100vw / 100 * 6);
  }
  #aim .faq {
    margin-top: calc(100vw / 100 * 12);
  }

  #guide #kv .wrap {
    padding-top: calc(100vw / 100 * 4);
    padding-bottom: 5px;
  }
  #guide #kv .page_title {
    gap: calc(100vw / 100 * 4);
    margin: 0 0 calc(100vw / 100 * 5);
  }
  #guide #kv .page_title .img {
    width: 20%;
    position: relative;
  }
  #guide #kv .page_title .title {
    width: calc(80% - calc(100vw / 100 * 4));
    display: flex;
    justify-content: flex-start;
    align-items: center;
    gap: calc(100vw / 100 * 4);
  }
  #guide #kv .page_title h1 {
    font-size: calc(100vw / 100 * 8.4);
  }
  #guide #kv .page_title span.icon {
    width: calc(100vw / 100 * 18.5);
  }
  #guide #kv h2 {
    font-size: calc(100vw / 100 * 5);
    padding-left: calc(100vw / 100 * 13);
    margin: 0 0 calc(100vw / 100 * 4);
  }
  #guide #kv h2:before {
    width: calc(100vw / 100 * 12);
    height: calc(100vw / 100 * 12);
    top: calc(100vw / 100 * -1);
  }
  #guide #kv .wht_box {
    padding: calc(100vw / 100 * 5) calc(100vw / 100 * 5) calc(100vw / 100 * 6);
  }
  #guide #contents .cts_block p,
  #guide #kv .wht_box p {
    line-height: 1.7em;
  }
  #guide #contents .cts_block a.linkBtn {
    min-width: inherit;
    margin-top: calc(100vw / 100 * 5);
    padding: calc(100vw / 100 * 2) calc(100vw / 100 * 12) calc(100vw / 100 * 2) calc(100vw / 100 * 2);
  }
  #lower .cts_block + .cts_block {
    padding: calc(100vw / 100 * 12) 0 0 0;
  }
  .cts_title {
    gap: calc(100vw / 100 * 2);
    padding: calc(100vw / 100 * 2) calc(100vw / 100 * 4);
    margin: 0 0 calc(100vw / 100 * 4);
    font-size: calc(100vw / 100 * 4.8);
    align-items: center;
  }
  .cts_title .num {
    width: 30px;
    height: 30px;
    border-radius: 30px;
    margin-top: 0;
  }
  .cts_title .num:before {
    width: 30px;
    height: 30px;
    border-radius: 30px;
  }
  .cts_title .num p {
    font-size: calc(100vw / 100 * 4.2);
    line-height: 30px;
  }
  #mizuho #aim h2 {
    text-align: left;
  }
  .modal_wrap.message .inner .detail,
  .modal_wrap.message .inner .txt_area {
    width: 100%;
  }
  .modal_wrap.message .inner .detail .images {
    width: calc(100% + calc(100vw / 100 * 5));
    margin-left: calc(100vw / 100 * -5);
    margin-bottom: calc(100vw / 100 * 2.5);
  }
  .modal_wrap.message .inner {
    gap: calc(100vw / 100 * 3.5);
  }
  .modal_wrap.message .inner .detail h2 {
    font-size: calc(100vw / 100 * 4.8);
    margin: 0 0 calc(100vw / 100 * 2.5);
  }
  .modal_wrap.message .inner .detail .name h3 {
    font-size: calc(100vw / 100 * 3.5);
    margin: 0 0 calc(100vw / 100 * 2);
  }
  .modal_wrap.message .inner .detail .name h3 span {
    font-size: calc(100vw / 100 * 4.8);
  }
  .modal_wrap.message .inner .detail .name p {
    font-size: calc(100vw / 100 * 3.5);
  }
  .modal_wrap.message .inner .txt_area h3 {
    font-size: calc(100vw / 100 * 4.5);
    line-height: 1.4em;
    margin: 0 0 calc(100vw / 100 * 2.5);
  }
  .modal_wrap.message .inner .txt_area p {
    font-size: calc(100vw / 100 * 3.5);
    line-height: 1.6em;
  }
  #message .wrap {
    padding: calc(100vw / 100 * 2.5) 0;
  }
  #message .message_box .btn {
    position: absolute;
    width: 100%;
    left: 0;
    bottom: calc(100vw / 100 * 2.5);
  }
  #message .message_box .btn a.linkBtn {
    font-size: calc(100vw / 100 * 3.5);
    padding: calc(100vw / 100 * 1.5) calc(100vw / 100 * 3);
    width: fit-content;
    min-width: inherit;
    min-height: inherit;
    background: #fff;
    border: 1px solid var(--mainColor);
    color: var(--mainColor);
    border-radius: 50px;
    letter-spacing: 0;
  }
  #message .message_box .btn a.linkBtn span {
    padding-right: calc(100vw / 100 * 5.5);
    background: url(../images/icon-link_green.svg) no-repeat center right / calc(100vw / 100 * 3.5) auto;
  }
  #message .message_box .name {
    left: calc(100vw / 100 * 6);
    top: calc(100vw / 100 * 20);
    font-size: calc(100vw / 100 * 3.2);
    font-weight: 600;
    filter: drop-shadow(0 0 2px rgba(0, 0, 1));
  }
  #message .message_box .name h4 {
    font-size: calc(100vw / 100 * 3.6);
    margin-bottom: calc(100vw / 100 * 2.5);
  }
  #message .message_box .name h4 span {
    font-size: calc(100vw / 100 * 5);
  }
  #message .message_box .cts {
    max-width: 100%;
  }
  #message .message_box .cts h2 {
    font-size: calc(100vw / 100 * 5.8);
    padding: calc(100vw / 100 * 2.5);
    margin: 0;
  }
  #message .comment {
    margin-top: calc(100vw / 100 * 3.5);
    color: var(--mainColor);
    text-align: center;
    width: 100%;
  }
  #message .comment h3 {
    display: inline-block;
    font-size: calc(100vw / 100 * 6.8);
    line-height: 1.5em;
    font-weight: 600;
    border-bottom: 2px solid var(--mainColor);
    margin-bottom: calc(100vw / 100 * 3);
  }
  #message .comment h3 span {
    font-size: 60%;
    line-height: 1.2em;
    display: block;
    margin-bottom: 5px;
  }
  #message .comment p {
    font-size: calc(100vw / 100 * 4.5);
    line-height: 1.5em;
    font-weight: 600;
  }
  #lower #kv .about h2 {
    transform: translate(0, -50%);
  }
  #mizuho #kv .about h2 {
    width: calc(100vw / 100 * 80);
  }
  #lower #kv .wrap {
    padding-top: calc(100vw / 100 * 4);
    padding-bottom: calc(100vw / 100 * 2);
  }
  #lower #page_title .title_box {
    width: 68%;
  }
  #lower #page_title .right_box {
    width: 30%;
  }
  #lower #page_title .right_box .images {
    width: 100%;
  }
  #lower #page_title .title_box .title {
    font-size: calc(100vw / 100 * 5.5);
  }
  #lower #kv .about {
    max-width: inherit;
  }
  #mizuho #kv .about .wht_box img {
    position: relative;
    right: unset;
    bottom: unset;
  }
  #lower #kv .btn.sp {
    width: 100%;
    margin-top: calc(100vw / 100 * 4);
  }
  #lower #kv .btn.sp a.linkBtn {
    width: fit-content;
    min-width: inherit;
    max-width: inherit;
    margin: 0 0 0 auto;
    min-height: inherit;
    font-size: calc(100vw / 100 * 3.6);
    padding: calc(100vw / 100 * 2.5) calc(100vw / 100 * 3.5);
  }
  #lower #strongs h2 {
    text-align: center;
    font-size: calc(100vw / 100 * 8.5);
    line-height: 1.4em;
    margin-bottom: calc(100vw / 100 * 5);
  }
  #lower #strongs .txt_sml {
    display: block;
  }
  #lower #strongs .table dl dt,
  #lower #strongs .table dl dd {
    display: block;
    width: 100%;
    padding-left: 0;
    font-size: calc(100vw / 100 * 3.4);
    line-height: 1.8em;
  }
  #lower #strongs a.linkBtn {
    margin-top: calc(100vw / 100 * 5);
  }
  #lower #results {
    background: url(../images/lower_results_bgi_sp.webp) no-repeat center top / cover;
  }
  #lower #results .wrap {
    padding-top: calc(100vw / 100 * 20);
    padding-bottom: calc(100vw / 100 * 6);
  }
  #lower #results .bdr_box {
    border-radius: 20px;
    padding: calc(100vw / 100 * 4);
    margin: 0 0 calc(100vw / 100 * 2);
    position: relative;
  }
  #lower #results .bdr_box h2 {
    font-size: calc(100vw / 100 * 10);
    background: none;
    border: none;
    border-radius: 0;
    padding: 0;
    position: relative;
    left: 0;
    top: 0;
    transform: translate(0, 0);
    width: 100%;
    text-align: center;
  }
  #lower #results .bdr_box h2 span {
    width: 100%;
    display: block;
    padding: 0 0 8px;
  }
  #lower #results .bdr_box .list_wrap,
  #lower #results .bdr_box .list_wrap + .list_wrap {
    margin-top: calc(100vw / 100 * 4);
    gap: 0;
  }
  #lower #results .bdr_box .list_wrap + .list_wrap {
    margin-top: 0;
    gap: 0;
  }
  #lower #results .bdr_box .list_wrap dl {
    width: 100%;
    border-bottom: 3px dotted var(--mainColor);
    padding: calc(100vw / 100 * 4) 0;
  }
  #lower #results .bdr_box .list_wrap dl dt {
    width: 100%;
    align-items: center;
    justify-content: space-between;
  }
  #lower #results .bdr_box .list_wrap dl dd {
    width: 100%;
    flex-wrap: nowrap;
    align-items: flex-start;
    gap: calc(100vw / 100 * 4);
    padding-left: 0;
  }
  #lower #results .bdr_box .list_wrap dl dd .year {
    width: calc((100% - calc(100vw / 100 * 4)*2)/3);
    text-align: center;
    color: var(--txtColor);
    font-size: calc(100vw / 100 * 4);
    border-bottom: none;
  }
  #lower #results .bdr_box .list_wrap dl dd .year .number {
    color: var(--mainColor);
    font-size: calc(100vw / 100 * 6);
  }
  #lower #results .bdr_box dl dd .year .number span {
    font-size: calc(100vw / 100 * 12);
  }
  #lower #results .bdr_box dt h4,
  #lower #results .bdr_box dt .number span.caution {
    font-size: calc(100vw / 100 * 3.5);
  }
  #lower #results .bdr_box dt .number {
    font-size: calc(100vw / 100 * 6);
  }
  #lower #results .bdr_box dt .number span {
    font-size: calc(100vw / 100 * 10);
  }
  #lower #results .bdr_box dt p {
    font-size: calc(100vw / 100 * 3.4);
    color: var(--txtColor);
  }
  #lower #results .bdr_box h3 {
    position: relative;
  }
  #lower #results .bdr_box h3:after {
    content: '';
    width: 100%;
    height: 33%;
    background: #ffe6b6;
    position: absolute;
    left: 0;
    bottom: 0;
    z-index: -1;
  }
  #lower #results .bdr_box a.linkBtn {
    margin-top: calc(100vw / 100 * 4);
  }
  #lower #results .bdr_box p.caution.sp,
  #lower #results .bdr_box p.caution.float,
  #lower #cpa #results .bdr_box p.caution.float {
    margin-top: calc(100vw / 100 * 2);
    float: none;
  }
  #lower #mizuho #kv .wrap,
  #lower #cpa #kv .wrap,
  #lower #tax_counsellor #kv .wrap {
    padding-bottom: calc(100vw / 100 * 14);
  }
  #lower #kv .about ul li {
    padding-left: calc(100vw / 100 * 4.5);
    background: url(../images/icon-check.svg) no-repeat left top calc(100vw / 100 * 0.8) / calc(100vw / 100 * 3.6);
  }
  #lower #cpa #page_title .right_box .images {
    width: 70%;
    margin: 0 auto 0 0;
    padding-top: calc(100vw / 100 * 8);
  }
  #lower #cpa #page_title .right_box .images .badge {
    width: calc(100vw / 100 * 15);
    height: calc(100vw / 100 * 15);
    transform: translate(80%, 0);
  }
  #lower #kv .bdr_box {
    color: #5aad0c;
    text-align: center;
    margin-top: calc(100vw / 100 * 8);
    padding: 0;
    overflow: hidden;
    background: #fff;
  }
  #lower #kv .bdr_box h3 {
    background: #5aad0c;
    color: #fff;
    padding: calc(100vw / 100 * 3) calc(100vw / 100 * 3);
    margin: 0;
    font-size: calc(100vw / 100 * 4);
  }
  #lower #kv .bdr_box h3 span {
    font-size: calc(100vw / 100 * 6);
  }
  #lower #kv .bdr_box p {
    padding: calc(100vw / 100 * 3);
    font-size: calc(100vw / 100 * 3.5);
    line-height: 1.4em;
  }
  #lower #kv .bdr_box a.linkBtn {
    margin: 0 auto calc(100vw / 100 * 2);
  }
  #lower #tax_counsellor #kv .bdr_box h3 {
    background: #557ec0;
  }
  #lower #tax_counsellor #kv .about h2 {
    width: 290px;
  }
  #lower #tax_counsellor .acc_tab a.linkBtn {
    display: none;
  }
  #lower #tax_counsellor .acc_wrap.sp_acc .acc_tab {
    font-size: calc(100vw / 100 * 3.4);
  }
  #lower #tax_counsellor .exemption {
    flex-direction: column;
    gap: calc(100vw / 100 * 2);
    margin-bottom: calc(100vw / 100 * 2);
  }
  #lower #tax_counsellor .exemption > div {
    width: 100%;
  }
  #lower #tax_counsellor .exemption div p {
    font-size: calc(100vw / 100 * 4.5);
  }
  #lower #tax_counsellor .exemption div p span {
    font-size: calc(100vw / 100 * 6);
  }
  #lower #tax_counsellor .exemption div p span .txt_sml {
    font-size: calc(100vw / 100 * 4);
    display: inline-block;
  }
  #lower #tax_counsellor .exemption div.lstn {
    margin-top: calc(100vw / 100 * -2);
  }
  #lower #tax_counsellor .exemption div.lstn p span {
    font-size: calc(100vw / 100 * 7);
  }
  #tax_counsellor #message {
    background: url(../images/lower_results_bgi_sp.webp) no-repeat center top / cover;
  }
  #tax_counsellor #message .wrap {
    padding-top: calc(100vw / 100 * 20);
  }
  #lower #model .img {
    text-align: center;
  }
  #lower #model .sml img,
  #lower #model .img img {
    width: 85%;
  }
  #lower #matter h2,
  #lower #model h2 {
    margin-bottom: calc(100vw / 100 * 8);
  }
  #lower #matter h2 span,
  #lower #model h2 span {
    display: block;
    padding: calc(100vw / 100 * 3);
    margin-bottom: 0;
    font-size: calc(100vw / 100 * 5.5);
  }
  #lower #model h3 {
    text-align: left;
    margin-bottom: calc(100vw / 100 * 4);
    font-size: calc(100vw / 100 * 5);
    text-indent: -2.6em;
    padding-left: 2.6em;
  }
  #lower #model h3 span.red {
    font-size: calc(100vw / 100 * 8);
  }
  #lower #matter h3 {
    font-size: calc(100vw / 100 * 4.5);
  }
  #lower #matter p {
    font-size: calc(100vw / 100 * 3.2);
    line-height: 1.6em;
    letter-spacing: .02em;
    padding-left: 26px;
    margin-top: calc(100vw / 100 * 2);
  }
  #lower #matter a.linkBtn.orange {
    font-size: calc(100vw / 100 * 3.8);
  }
  #program {
    scroll-padding: 50px;
  }


}