@charset "utf-8";
/*
Theme Name:mrp-child
Template:mrp
Version: 1.0.0
*/
/*
DesignCode CSS: ver 0.01
*/
/*------------------------------------------------------
Theme Material
------------------------------------------------------*/
@import url('https://fonts.googleapis.com/css2?family=Vollkorn:ital,wght@0,400..900;1,400..900&display=swap');
:root {
	/*------▼基本設定▼------*/
	--color-background: #FFF;
	--color-font: #111;
	--color-primary: #182155;
	--color-primary-shade: #88703B;
	--color-primary-tint: #353C68;
	--color-secondary: #182155;
	--color-table-border: #ccc;
	--color-table-th: #F2F4F5;
	--body-font-family: 'Noto Sans JP', sans-serif;
	--content-max-width: 1240px;
	/*------▼ヘッダー設定▼------*/
	--header-background: #FFF;
	--header-color-font: #444;
	--header-color-primary: #182155;
	--header-color-primary-shade: #88703B;
	--header-color-primary-tint: #353C68;
	/*------▼フッター設定▼------*/
	--footer-background: #F8F8F8;
	--footer-color-font: #233D6F;
	--footer-color-primary: #233D6F;
	/*------▼フォント設定▼------*/
	--font-family01: 'Noto Sans JP', sans-serif;
	--font-family02: "Vollkorn", serif;
}
/*--------------------------------------------------
	親CSS調整
--------------------------------------------------*/
.post {
	background: none;
}
.post table th {
	background: var(--color-table-th);
	font-weight: 500;
}
@media print, screen and (min-width: 1024px) {
	.sticky-header #header > .inner {
		background: var(--header-background);
	}
}
@media screen and (min-width: 769px) {
	.w45 {
		width: 45%;
	}
}
/*--------------------------------------------------
	オリジナル設定
--------------------------------------------------*/
.fs { font-size: 85%; }
.fm { font-size: 115%; }
.fm2 { font-size: 130%; }
.red { color: #FC0000; }
.b { font-weight: bold; }
.pick { color: var(--color-primary); }
p.txt_ind { text-indent: -1em; margin-left: 1em; }
p.nm { padding-bottom: 0; }
/**/
.cen { text-align: center; }
.lft { text-align: left; }
.rit { text-align: right; }
.pad_anchor { margin-top: -115px; padding-top: 115px; }
/* 非表示用 */
@media print, screen and (min-width: 641px){ /* PC用 */
	.dsp_smt { display: none; }
	.cen_pc { text-align: center; }
}
@media only screen and (max-width: 640px){ /* スマホ用 */
	.dsp_hp { display: none; }
	/* tableにスクロールバーを追加 */
	.tbl_scroll {
		overflow: auto;
		margin-bottom: 15px;
		white-space: nowrap;
	}
	.tbl_scroll table {
		margin-bottom: 0;
	}
	.tbl_scroll::-webkit-scrollbar{
		height: 5px;
	}
	.tbl_scroll::-webkit-scrollbar-track{
		background: #F1F1F1;
	}
	.tbl_scroll::-webkit-scrollbar-thumb {
		background: #BCBCBC;
	}
}
/*--------------------------------------------------
	ヘッダ
--------------------------------------------------*/
@media only screen and (min-width: 1024px) {
	#header .logo img {
		max-width: 320px;
	}
	#header ul.header__contact:last-child {
		padding: 15px;
		padding-left: 0;
	}
	#header a.head_btn {
		flex-direction: row;
		font-weight: normal;
	}
	#header a.head_btn::before {
		margin: 0 8px 0 0;
		font-size: 95%;
	}
	#header a.head_btn.tel_btn::before {
		position: relative;
		top: -5px;
	}
	#header a.head_btn.tel_btn {
		background: none;
		color: var(--header-color-font);
	}
	#header a.head_btn.tel_btn span {
		font-size: 24px;
	}
	#header a.head_btn.tel_btn .note {
		display: block;
		font-size: 11px;
	}
	#header a.head_btn.mail_btn {
		background: linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
		background: -ms-linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
		background: -moz-linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
		background: -webkit-linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
		background-size: 200% 100%;
		background-position: 0 0;
		border-radius: 999px;
	}
	#header a.head_btn.mail_btn:hover {
		background-position: 100% 0;
	}
	/**/
	nav#mainNav {
		height: auto;
	}
	nav#mainNav ul li a {
		padding-left: 16px;
		padding-right: 16px;
	}
	nav#mainNav ul li a b,
	nav#mainNav ul li a span {
		font-weight: normal;
	}
	nav#mainNav ul li a span {
		color: var(--header-color-primary) !important;
	}
	nav#mainNav ul li.current-menu-item a, nav#mainNav ul li a:hover, nav#mainNav ul li a:active, nav#mainNav ul li.current-menu-parent a, nav#mainNav ul li.current-menu-ancestor a {
		background: none;
	}
	nav#mainNav ul li li a:hover, nav#mainNav ul li li.current-menu-item a, nav#mainNav ul li li.current-menu-item li a:hover, nav#mainNav ul li.current-menu-item li a:hover, nav#mainNav ul li.current-menu-ancestor li.current-menu-item a, nav#mainNav ul li.current-menu-ancestor li a:hover {
		background: #f6f6f6;
	}
}
@media only screen and (max-width: 1300px) and (min-width: 1024px){
	#header .logo {
		width: 20%;
	}
	#header .logo img {
		width: auto;
		height: auto;
		max-width: 100%;
	}
	nav#mainNav ul li a {
		padding-left: 15px;
		padding-right: 15px;
	}
}
@media only screen and (max-width: 1023px) {
	body.mobile { margin-top: 60px; }
	body.mobile #breadcrumb { margin-top: 0; }
	body.mobile #header { z-index: 200; }
}
/*--------------------------------------------------
	フッタ
--------------------------------------------------*/
#footer {
	background: linear-gradient(left, #F8F8F8, #C5C5C5);
	background: -ms-linear-gradient(left, #F8F8F8, #C5C5C5);
	background: -moz-linear-gradient(left, #F8F8F8, #C5C5C5);
	background: -webkit-linear-gradient(left, #F8F8F8, #C5C5C5);	
}
#copyright {
	background: none;
}
#footer .footnav ul > li::before,
#footer .footnav ul > li::after {
	display: none;
}
#footer .footnav ul li a {
	font-weight: bold;
}
#footer .footnav ul.sub-menu {
	display: block;
}
#footer .footnav ul.sub-menu li {
	padding: 0;
	margin: 10px 0 0;
}
#footer .footnav ul.sub-menu li a {
	padding: 0;
}
#footer .footnav ul li.menu-item-273 li a,
#footer .footnav ul li.menu-item-269 a {
	font-weight: normal !important;
}
#footer .footnav ul li.menu-item-273 li a {
	position: relative;
	padding-left: 15px;
}
#footer .footnav ul li.menu-item-273 li a::before {
	position: absolute;
	top: 3px;
	left: 0;
	content: "\f105";
	font-size: 10px;
	font-family: 'FontAwesome';
}
@media print, screen and (min-width: 641px){ /* PC用 */
	#footer .box_lft,
	#footer .footer__logo:not(:last-child) {
		text-align: left;
	}
}
@media only screen and (max-width: 640px){ /* スマホ用 */
	#footer .footnav {
		margin-top: 30px;
	}
	#footer .footnav ul {
		display: block;
	}
}
/*--------------------------------------------------
	共通
--------------------------------------------------*/
.bg_wide { position: relative; }
.bg_wide::before,
.bg_wide.bg_after::after {
	position: absolute;
	top: 0;
	left: 0;
	display: block;
	width: 100vw;
	height: 100%;
	margin-left: calc(((100vw - 100%) / 2) * -1);
	margin-right: calc(((100vw - 100%) / 2) * -1);
	content: "";
	z-index: -1;
}
.box_w2_sp {
	display: flex;
	flex-wrap: wrap;
	justify-content: space-between;
}
.box_w2_sp.rev { flex-direction: row-reverse; }
.box_w2_sp.vtop { align-items: flex-start; }
.box_w2_sp.vcen { align-items: center; }
.box_w2_sp.vbtm { align-items: flex-end; }
.box_pad { padding: 20px; box-sizing: border-box; }
.box_w2 .column2_50:not(.cen) { text-align: left; }
@media print, screen and (min-width: 641px){ /* PC用 */
	.bg_fix::before { background-attachment: fixed !important; }
	.box_w2 {
		display: flex;
		flex-wrap: wrap;
		justify-content: space-between;
	}
	.box_w2.rev { flex-direction: row-reverse; }
	.box_w2.vtop { align-items: flex-start; }
	.box_w2.vcen { align-items: center; }
	.box_w2.vbtm { align-items: flex-end; }
	.box_pad { padding: 30px; }
	.box_w2 .column3_33 { width: 32%; }
	.box_w2 .column2_50 { width: 48.5%; }
	.box_w2 .column2_60 { width: 57%; }
	.box_w2 .column2_70 { width: 67%; }
	.box_w2 .column2_80 { width: 77%; }
}
@media print, screen and (min-width:769px){ /* PCのみ */
	.box_pad { padding: 50px; }
}
/**/
.box_w2 .column3_33 img, .box_w2 .column2_30 img,
.box_w2 .column2_40 img, .box_w2 .column2_50 img {
	max-width: 100%;
}
/**/
.post p {
	line-height: 1.8;
}
/**/
.w100 {
	width: 100vw;
	margin-left: calc(((100vw - 100%) / 2) * -1) !important;
	margin-right: calc(((100vw - 100%) / 2) * -1) !important;
}
.w400, .w600, .w800, .w900 {
	width: 400px;
	max-width: 100%;
	margin: auto;
}
.w600 { width: 600px; }
.w800 { width: 800px; }
.w900 { width: 900px; }
/*--------------------------------------------------
	トップページ
--------------------------------------------------*/
.home #wrapper+.post {
	display: none;
}
/**/
#top_msg h1 {
	text-align: left;
}
#top_msg .txt {
	padding: 0 5%;
}
#top_msg .btn {
	width: 600px;
	max-width: 100%;
}
#top_msg .btn li a {
	display: block;
	padding-left: 30px;
	padding-right: 30px;
}
@media print, screen and (min-width: 641px){ /* PC用 */
	#top_msg .photo {
		width: 40%;
	}
	#top_msg .txt {
		width: 60%;
	}
	#top_msg .btn li {
		width: 48%;
	}
}
@media only screen and (max-width: 640px){ /* スマホ用 */
	#top_msg {
		padding-bottom: 0 !important;
	}
	#top_msg .photo {
		margin-top: 30px;
	}
	#top_msg .btn li+li {
		margin-top: 15px;
	}
}
/**/
#top_service::before {
	background: url(/wp-content/uploads/top_service_bg01.jpg) no-repeat center center / cover;
}
#top_service::after {
	height: 300px;
	background: url(/wp-content/uploads/top_service_bg02.jpg) no-repeat center center / cover;
}
#top_service h1 span {
	color: #fff !important;
}
#top_service h2 {
	text-align: left;
}
#top_service .box {
	margin-bottom: 20px;
	background: #fff;
}
#top_service .bto01 .box > a {
	display: block;
}
#top_service .box01 .box > a .photo {
	overflow: hidden;
}
#top_service .box01 .box > a:hover .photo img {
	transform: scale(1.1); /* 拡大 */
	filter:alpha(opacity=100);
	-moz-opacity: 1;
	opacity: 1;	
}
#top_service .box dl {
	padding: 20px;
}
#top_service .box dt {
	margin-bottom: 15px;
	padding-bottom: 10px;
	border-bottom: 1px solid #A19985;
	color: var(--color-primary-tint);
	font-size: 120%;
	font-weight: 500;
	text-align: center;
}
#top_service .box dd {
	padding: 0;
}
@media print, screen and (min-width: 641px){ /* PC用 */
	#top_service .box01 {
		justify-content: flex-end;
		column-gap: 2%;
	}
	#top_service .box {
		width: 32%;
		margin-bottom: 30px;
	}
	#top_service .box dl {
		padding: 30px;
	}
	#top_service .box02 .box {
		width: 48.5%;
	}
	#top_service .box02 .txt {
		width: 55%;
	}
	#top_service .box02 .photo {
		width: 45%;
	}
	#top_service .box02 .photo img {
		object-fit: cover;
		width: 100%;
		height: 100%;
		max-width: none;
	}
}
@media print, screen and (min-width:769px){ /* PCのみ */
	#top_service .box02 .box_pad {
		padding: 40px;
	}
}
@media only screen and (max-width: 640px){ /* スマホ用 */
	#top_service .photo {
		overflow: hidden;
		height: 150px;
	}
	#top_service .photo img {
		object-fit: cover;
		width: 100%;
		height: 100%;
		max-width: none;
	}
}
/**/
#top_flow dt {
	margin-bottom: 10px;
	color: var(--color-primary);
}
#top_flow dt img {
	margin-bottom: 10px;
}
#top_flow dd {
	padding: 0;
}
@media print, screen and (min-width: 641px){ /* PC用 */
	#top_flow dl {
		width: 23.5%;
	}
}
@media only screen and (max-width: 640px){ /* スマホ用 */
	#top_flow dl+dl {
		margin-top: 30px;
	}
}
/**/
#top_access::before {
	background: url(/wp-content/uploads/top_access_bg.jpg) no-repeat center center / cover;
}
#top_access .box {
	background: #fff;
}
#top_access h1 {
	text-align: left;
}
#top_access .map iframe {
	width: 100%;
	height: 250px;
	vertical-align: bottom;
}
@media print, screen and (min-width: 641px){ /* PC用 */
	#top_access .txt,
	#top_access .map {
		width: 50%;
	}
	#top_access .map iframe {
		height: 100%;
	}
}
/**/
#contact_box::before {
	background: url(/wp-content/uploads/contact_bg.jpg) no-repeat center center / cover;
}
#contact_box {
	width: var(--content-max-width);
	max-width: 90%;
	margin: auto;
	background: rgba(255,255,255,0.8);
}
#contact_box .btn {
	width: 800px;
	max-width: 90%;
	margin: auto;
}
#contact_box .btn a {
	height: 100%;
	padding: 15px; 
	background: linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
	background: -ms-linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
	background: -moz-linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
	background: -webkit-linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
	background-size: 200% 100%;
	background-position: 0 0;
	color: #fff;
	line-height: 1.5;
	transition: all 0.3s ease-in-out;
	/* 縦方向中央揃え */
	display: flex;
	align-items: center;
	justify-content: center;
	flex-direction: column;
}
#contact_box .btn a i {
	margin-right: 8px;
}
#contact_box .btn .tel a b {
	font-size: 150%;
}
#contact_box .btn .tel a:hover {
	background-position: 100% 0;
}
#contact_box .btn .mail a {
	background: #fff;
	color: var(--color-primary-shade);
}
#contact_box .btn .mail a:hover {
	background: var(--color-primary-shade);
	color: #fff;
}
@media print, screen and (min-width: 641px){ /* PC用 */
	#contact_box .btn li {
		width: 50%;
	}
}
/**/
#front_top_content,
#front_bottom_content {
	position: relative;
	background: none;
}
#front_bottom_content::before {
	position: absolute;
	left: 0;
	top: 0;
	display: block;
	width: 100vw;
	height: 100%;
	margin-left: calc(((100vw - 100%) / 2) * -1);
	margin-right: calc(((100vw - 100%) / 2) * -1);
	background: url(/wp-content/uploads/top_news_bg.png) no-repeat left bottom / 50% auto;
	content: "";
	z-index: -1;
}
#front-sectionPost .postlist .time {
	background: #4A6C9A;
}
/*--------------------------------------------------
	見出し
--------------------------------------------------*/
#thumbImg::before, header#h1Header::before {
	display: none;
}
#thumbImg, header#h1Header {
	overflow: hidden;
	height: 200px;
}
#thumbImg img, header#h1Header img {
	position: absolute;
	width: 100%;
	height: 100%;
	top: 50%;
	left: 50%;
	transform: translate(-50%,-50%);
}
header#h1Header h1.title {
	color: var(--color-primary);
	font-weight: 500;
}
header#h1Header h1.title b {
	display: block;
	font-weight: normal;
	font-family: var(--font-family02);
	line-height: 1;
}
header#h1Header h1.title b+span {
	display: block;
	color: #A89157;
	font-size: 65%;
}
h1.title, .post h1, .post h2, .post h3, .post h4 {
	color: var(--color-font);
}
/**/
.post h1,
.home #content h1,
#contact_box h1 {
	line-height: 1.4;
	letter-spacing: 0;
}
.post h1 .en,
.home #content h1 .en,
#contact_box h1 .en {
	display: block;
	color: #ACADB4;
	font-size: 120%;
	font-weight: normal;
	font-family: var(--font-family02);
	line-height: 1;
}
.post h1 .jp,
.home #content h1 .jp,
#contact_box h1 .jp {
	display: block;
	color: var(--color-primary-tint);
	font-size: 40%;
}
/**/
.post h2 {
	font-size: var(--rem28);
}
.post h2.sub::after {
	display: none;
}
.post h2.sub b {
	display: block;
	font-size: var(--rem24);
	color: var(--color-primary);
	letter-spacing: 0;
}
.post h2.sub b+span {
	display: block;
	color: #A89157;
	font-size: 45%;
	font-weight: normal;
	font-family: var(--font-family02);
}
.post h2.lft {
	padding: 8px 15px;
	border: 1px solid #ccc;
	border-bottom: 3px solid var(--color-primary);
	font-size: var(--rem24);
	text-align: left;
	line-height: 1.4;
}
.post h2.lft::after {
	display: none;
}
/**/
.post h3 {
	border-width: 1px;
	font-size: var(--rem24);
}
.post h3.noline {
	padding: 0;
	border: none; 
}
.post h3.sub {
	margin-top: 0;
	padding: 0 0 0 15px;
	border: none;
	border-left: 4px solid var(--color-primary);
	font-size: var(--rem20w);
}
/**/
#breadcrumb ul li {
	font-size: 100%;
}
/*--------------------------------------------------
	ボタン
--------------------------------------------------*/
#content .linkBtn {
	width: auto;
	padding: 15px 60px;
	max-width: none;
	border-radius: 0;
	line-height: 1.4;
}
.post .linkBtn.btn_grad {
	background: linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
	background: -ms-linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
	background: -moz-linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
	background: -webkit-linear-gradient(left, #9B8451, #C7AB6C, #9B8451);
	background-size: 200% 100%;
	background-position: 0 0;
}
.post .linkBtn.btn_grad:hover {
	background-position: 100% 0;
}
@media only screen and (max-width: 640px){ /* スマホ用 */
	#content .linkBtn {
		padding: 15px 30px;
	}
}
/**/
.post .linkBtn.btn_line,
#front-sectionPost .linkBtn {
	display: inline-block;
	padding: 10px 5px !important;
	padding-right: 50px !important;
	background: none;
	border-bottom: 1px solid #486396;
	color: var(--color-font);
}
.post .linkBtn.btn_line::after,
#front-sectionPost .linkBtn::after {
	right: 10px;
	border-color: #486396;
	transition: all 0.3s ease-in-out;
}
.post .linkBtn.btn_line:hover::after,
#front-sectionPost .linkBtn:hover::after {
	right: 0;
}
/*--------------------------------------------------
	下層ページ
--------------------------------------------------*/
body:not(.home) #content.wide {
	padding-top: var(--px50);
}
/**/
.bg_gray::before {
	background: #F2F4F5;
}
.box_line {
	padding: 20px;
	border: 1px solid #ccc;
}
@media print, screen and (min-width: 641px){ /* PC用 */
	.box_line {
		padding: 30px;
	}
}
/**/
.post .btn_list li {
	margin-bottom: 15px;
}
.post .btn_list li a {
	display: block !important;
}
@media print, screen and (min-width: 641px){ /* PC用 */
	.post .btn_list {
		justify-content: center;
		column-gap: 2%;
	}
	.post .btn_list li {
		width: 23.5%;
	}
}
/*--------------------------------------------------
	当事務所の強み
--------------------------------------------------*/
.page-feature #content {
	padding-bottom: 0 !important;
}
/**/
.post ol.feature_list {
	margin: 0;
	counter-reset: number;
	list-style-type: none;
}
.post ol.feature_list li {
	position: relative;
	margin-bottom: 15px;
	padding: 12px;
	padding-left: 70px;
	border-bottom: 1px solid #ccc;
	list-style-type: none;
	font-size: 120%;
	font-weight: bold;
	line-height: 1.4;
}
.post ol.feature_list li:before{
	position: absolute;
	top: 0;
	left: 0;
	display: block;
	width: 50px;
	height: 100%;
	background: var(--color-primary);
	color: #fff;
	font-size: 20px;
	font-weight: bold;
	text-align: center;
	counter-increment: number;
	content: counter(number);
	/* 縦方向中央揃え */
	display: flex;
	align-items: center;
	justify-content: center;
}
/*--------------------------------------------------
	会社概要
--------------------------------------------------*/
.page-company header#h1Header h1.title {
	z-index: -1;
}
#company_tbl th {
	width: 20%;
	white-space: nowrap;
}
/*--------------------------------------------------
	法人向けサービス一覧
--------------------------------------------------*/
#corporations_tbl {
	border: none;
}
#corporations_tbl th {
	width: auto;
	background: var(--color-primary);
	color: #fff;
	vertical-align: middle;
}
#corporations_tbl td {
	vertical-align: middle;
}
#corporations_tbl thead th {
	position: relative;
	width: 20%;
	text-align: center;
	border: none;
}
#corporations_tbl thead th:first-child {
	background: none;
}
#corporations_tbl thead th+th::before,
#corporations_tbl thead th+th::after {
	position: absolute;
	top: 0;
	left: -11px;
	display: block;
	width: 30px;
	height: 100%;
	background: #fff;
	clip-path: polygon(50% 0%, 100% 50%, 50% 100%, 0 100%, 0 0);
	content: "";
	z-index: 2;
}
#corporations_tbl thead th+th::after {
	left: auto;
	right: -11px;
	background: var(--color-primary);
	z-index: 3;
}
#corporations_tbl thead th:last-child::after {
	right: 0;
	clip-path: polygon(50% 0%, 100% 0, 100% 100%, 50% 100%, 100% 50%);
	background: #fff;
}
/*--------------------------------------------------
	税務調査、税務争訟対応
--------------------------------------------------*/
.post dl.box_num {
	display: flex;
	justify-content: space-between;
	border: 1px solid #ccc;
	font-size: 110%;
	font-weight: bold;
}
.post dl.box_num dt {
	width: 50px;
	background: #F2F4F5;
	font-size: 20px;
	font-weight: bold;
	text-align: center;
	/* 縦方向中央揃え */
	display: flex;
	align-items: center;
	justify-content: center;
}
.post dl.box_num dd {
	width: calc(100% - 50px);
	padding: 12px 18px;
}
/*--------------------------------------------------
	個人の方へ
--------------------------------------------------*/
.post table.corporations_tbl th,
.post table.personal_tbl th {
	width: 20%;
	text-align: center;
	vertical-align: middle;
}
.post table.corporations_tbl td,
.post table.personal_tbl td {
	width: 40%;
	vertical-align: middle;
}
/*--------------------------------------------------
	プライバシーポリシー その他
--------------------------------------------------*/
#breadcrumb ul li b,
#sitemap_list li a b {
	display: none;
}
/*--------------------------------------------------
	お問い合わせ
--------------------------------------------------*/
.wpcf7-form select {
	width: auto;
}
.wpcf7-form .must_fn {
	float: none;
}
/* ボタン */
.post form.wpcf7-form .linkBtn {
	width: 200px !important;
	padding: 0;
}
.post form.wpcf7-form .linkBtn .wpcf7-spinner {
	position: absolute;
	top: 50%;
	left: 0;
	-moz-transform: translate(-50%,-50%);
	-webkit-transform: translate(-50%,-50%);
	-ms-transform: translate(-50%,-50%);
	transform: translate(-50%,-50%);
}
.post form.wpcf7-form .linkBtn input[type="submit"] {
	padding: 15px 35px;
}