html {
    scroll-behavior: smooth;
}
body{
    font-family: "Noto Sans JP", sans-serif;
    font-size: 15px;
    line-height: 2em;
    font-weight: 400;
    color: #333;
}

/* ------------

共通パーツ

--------------- */
img{max-width: 100%;}
img.w100{width: 100%;}

/*font*/
.font-en{
    font-family: "Cormorant Garamond", serif;
    font-weight: 400;
    font-style: normal;
}
.font-jp-serif,
header nav.globalNav ul,
h1,
h2,
h3,
a.link-btn{
    font-family: "Noto Serif JP", serif;
    font-weight: 400;
}

.tac{text-align: center;}

/* リンクボタン */
a{
    transition: 0.3s;
}
a.link-btn{
    border: 1px solid #fff;
    background-color: #18267A;
    color: #fff;
    width: 90%;
    max-width: 280px;
    display: block;
    text-align: center;
    margin: 24px auto 0;
    padding: 12px 0;
    border-radius: 3rem;

}
a.link-btn.left{
    margin: 24px auto 0 0;
}
a.link-btn:hover{
    background-color:#3D7DC6;
}
/* 電話リンク スマホのみ適用 */
@media (min-width: 751px) {
    a[href*="tel:"] {
    pointer-events: none;
    cursor: default;
    text-decoration: none;
    }
}


/* レイアウト */
.inner-contents{
    width: 88%;
    max-width: 1100px;
    margin-inline: auto;
}
section{
    margin-bottom: 100px;
}


/* table */
div.table-unit table{
    width: 100%;
}
div.table-unit table tr{
    border-bottom: 1px dotted #ccc;
}
div.table-unit table tr th,
div.table-unit table tr td{
    box-sizing: border-box;
    vertical-align: middle;
}
div.table-unit table tr td ul li{
    list-style: disc;
    margin: 0 0 4px 20px;
}

.sp-only{display: none;}
.pc-only{display: inherit;}
@media (max-width: 767px) {
    .sp-only{display: inherit;}
    .pc-only{display: none;}
}

/* headding */
h2{
    font-size:2.3rem;
    line-height: 1.6em;
    margin-bottom: 32px;
}
.en-headding{
    display: flex;
    flex-direction: column;
    justify-content: center;
    text-align: center;
}
.en-headding.left{
    text-align: left;
    justify-content: flex-start;
}
.en-headding span{
    font-family: "Cormorant Garamond", serif;
    font-style: normal;
    font-size: 1.3rem;
}
h3{
    font-size: 1.6rem;
    margin-bottom: 24px;
}
.border-top{
    border-top: 1px solid #ccc;
    border-left: 5px solid #18267A;
    padding: 16px;
}



/* ----------------------- */
/* header
/* ----------------------- */
.burger-btn {
    display: none;
}

header{
    background-color: rgba(255,255,255,0.84);
    padding: 0 0 0 0;
    position: fixed;
    width: 100%;
    z-index: 5;
}
header h1.logo{
    width: 100%;
    max-width:220px;
}
header nav.globalNav ul,
.header-inner{
    display: flex;
    align-items: center;
}
.header-inner{
    width: 90%;
    height: 90px;
    margin-inline:auto ;
    justify-content: space-between;
}
header nav.globalNav ul{
    justify-content: flex-end;
    text-align: center;
    gap: 24px;
    font-size: 0.9rem;
}
header nav.globalNav ul li{
    text-align: center;
    font-weight: 500;
}

header nav.globalNav ul li a{
    display: block;
    position: relative;

}
header nav.globalNav ul li a::after{
    position: absolute;
    content: "";
    bottom:-2px;
    left: 0;
    width: 0;
    height: 2px;
    transition: .3s;
    opacity: 0;
    background-color: #3D7DC6;
}
header nav.globalNav ul li a:hover{
    color: #3D7DC6;
}
header nav.globalNav ul li a:hover::after{
    opacity: 1;
    transition: .3s;
    width: 100%;
}

/* ----------------------- */
/* index
/* ----------------------- */

/* main-visual */
section.main-visual{
    background-image: url(../images/index/bg-mv.jpg);
    background-position: center top;
    background-repeat: no-repeat;
    background-size: cover;
    color: #fff;
    width: 100%;
    height: auto;
    aspect-ratio: 16 / 9;
    margin-bottom: 0;
}

@media screen and (min-width:1500px) {
    section.main-visual{
        height: 860px;
    }
}
section.main-visual .mv-inner{
    display: flex;
    flex-direction: column;
    justify-content: flex-end;
    height: 100%;
    padding-bottom: 4%;
    width: 80%;
    margin: 0 auto;
}
section.main-visual .mv-inner h1{
    font-family: "Cormorant Garamond", serif;
    font-style: normal;
    font-size: 8rem;
    line-height: 1em;
}
section.main-visual .mv-inner p{
    font-size: 2.2rem;
    line-height: 1.8em;
}
@media screen and ( max-width:1200px) {
    section.main-visual .mv-inner{
        width: 90%;
    }
    section.main-visual .mv-inner h1{
        font-size: 6rem;
    }
    section.main-visual .mv-inner p{
        font-size: 1.6rem;
    }
}

/* concept */
.index-concept{
    position: relative;
    z-index: 1;
    padding-top: 4%;
    padding-bottom: 4%;
}
.index-concept article{
    margin-bottom: 50px;
}
.index-concept article:last-child{
    margin-bottom: 0;
}
.index-concept::after{
    content: "";
    position: absolute;
    z-index: -1;
    top:0;
    left: 0;
    width: 100%;
    height: 100%;
    background-color: #18267A;
}

.index-concept-unit{
    display: flex;
    justify-content: space-between;
    color: #fff;
}
.index-concept-unit div.icu-text{
    width: 50%;
}
.index-concept-list ul{
    display: grid;
    grid-template-columns: repeat(3 , 1fr);
}
.index-concept-list ul li .ici-headding{
    position: relative;

}
.index-concept-list ul li .ici-headding h3{
    position: absolute;
    bottom: 0;
    left: 0;
    width: 120px;
    height: 120px;
    background-color:#18267A;
    color: #fff;
    display: flex;
    justify-content: center;
    align-items: center;
    font-size: 1.3rem;
    margin-bottom: 0;
}
.index-concept-list ul li .ici-headding h3 span{
    width: 90%;
    height: 90%;
    border: 1px solid #606BAC;
    display: flex;
    justify-content: center;
    align-items: center;
}
.index-concept-list ul li .ici-headding img{
    width: 100%;
    height: auto;
    object-fit: cover;
    aspect-ratio: 3 / 4;
}
.index-concept-list ul li p.list-caption{
    width: 88%;
    margin: 20px auto 0;
}

/* index-service */
section.index-service{
    position: relative;
    z-index: 1;
    margin-bottom: 0;
    padding-bottom: 6%;
}
section.index-service::after{
    content: "";
    position: absolute;
    z-index: -1;
    bottom: 0;
    left: 0;
    width: 100%;
    height: 78%;
    background-color:#F1F7FF;
}
.index-service-list{
    display: grid;
    grid-template-columns: repeat(2, 1fr);
    gap:60px 40px;
    margin-bottom: 40px;
}
.service-list-bnr{
    position: relative;
    overflow: hidden;
    margin-bottom: 12px;
    border-radius: 8px;
}
.service-list-bnr div.slb-headding{
    position: absolute;
    display: flex;
    justify-content: space-between;
    align-items: center;
    width: 94%;
    height: 100%;
    z-index: 1;
}
.service-list-bnr div.slb-headding h3{
    background-color: #fff;
    padding: 3% 3%;
    font-size: 1.4rem;
}
.service-list-bnr div.slb-headding img{
    width: 40px;
}

.service-list-bnr p.slb-img img{
    width: 100%;
    height: auto;
    object-fit: cover;
    aspect-ratio: 16 / 10;
    transition: .4s;

}

.index-service-list li a:hover .service-list-bnr p.slb-img img{
    transform:scale(1.2,1.2);
}

/* index-staff */
section.index-staff{
    position: relative;
    z-index: 1;
    padding-top: 4%;
}
section.index-staff::after{
    content: "";
    position: absolute;
    z-index: -1;
    top:0;
    left: 0;
    width: 100%;
    height: 65%;
    background:linear-gradient(180deg, rgba(24, 38, 122, 1), rgba(61, 125, 198, 1));
}
.index-staff-headding{
    text-align: center;
    color: #fff;
    margin-bottom: 32px;
}
ul.index-staff-list{
    display: flex;
    justify-content: center;
    gap: 40px;
    margin-bottom: 32px;
}
ul.index-staff-list li p{
    text-align: center;
    margin-top: 16px;
}
ul.index-staff-list li p{
    font-size: 0.8rem;
}
ul.index-staff-list li p span{
    font-size: 1.2rem;
    display: block;
}

/* news */
section.index-news div.inner-contents{
    display: flex;
    justify-content: space-between;
    align-items: flex-start;
}
section.index-news div.inner-contents h2{
    width: 25%;
}
section.index-news div.inner-contents div.news-list{
    width: 70%;
}
section.index-news div.inner-contents div.news-list ul li{
    border-bottom: 1px solid #ccc;
    padding-bottom: 20px;
    margin-bottom: 20px;
}
section.index-news div.inner-contents div.news-list ul li p.days{
    font-size: 0.8rem;
}
section.index-news div.inner-contents div.news-list ul li a{
    text-decoration: underline;
    color: #3D7DC6;
}
section.index-news div.inner-contents div.news-list ul li a:hover{
    text-decoration: none;
    color: #ccc;
}

/* ----------------------- */
/* page-title
/* ----------------------- */
section.page-title{
    background-repeat: no-repeat;
    background-size: cover;
    background-position: center;
    color: #fff;
    height: 460px;
    margin-bottom: 0;
    box-sizing: border-box;
}
section.page-title.concept{background-image:url(../images/concept/bg-main.jpg);}
section.page-title.service{background-image:url(../images/service/bg-main.jpg);}
section.page-title.partnership{background-image:url(../images/partnership/bg-main.jpg);}
section.page-title.staff{background-image:url(../images/staff/bg-main.jpg);}
section.page-title.introduction{background-image:url(../images/introduction/bg-main.jpg);}

section.page-title div.inner-contents{
    display: flex;
    justify-content:flex-start;
    align-items: center;
    height: 100%;
    padding-top: 160px;
    box-sizing: border-box;
}
section.page-title div.inner-contents h1{
    display: flex;
    flex-direction: column;
    font-size:3rem;
    line-height: 1.5em;
    letter-spacing: .1em;
}
section.page-title div.inner-contents h1::before{
    content: "";
    width: 60px;
    height: 2px;
    background-color: #fff;
    margin-bottom: 32px;
}
section.page-title div.inner-contents h1 span{
    font-size: 1.5rem;
    letter-spacing: 0;
}

/* ----------------------- */
/* ブレインプラスについて
/* ----------------------- */

section.concept-unit div.inner-contents{
    max-width: 700px;
    margin-top: 40px;
}
section.concept-unit div.inner-contents p:nth-child(n+2){
    margin-top: 20px;
}

div.belief-list{
    display: grid;
    grid-template-columns: repeat(2, 1fr);
    gap:60px 40px;
    margin-top: 32px;
}
div.belief-list article div.belief-headding{
    position: relative;
    margin-bottom: 32px;
}
div.belief-list article div.belief-headding h3{
    position: absolute;
    bottom: -28px;
    left: 0;
    background-color: #fff;
    padding: 4%;
    margin-bottom: 0;
}
div.belief-list article div.belief-headding img{
    width: 100%;
    height: auto;
    object-fit: cover;
    aspect-ratio: 16 / 10;
}

div.logo-list article{
    display: flex;
    justify-content: space-between;
    align-items: center;
    /*border-top: 1px dotted #ccc;
    padding-top: 50px;*/
    margin-bottom: 50px;
}
div.logo-list article h3{
    text-align: center;
    width: 35%;
}
div.logo-list article h3 img{
    max-width: 160px;
}
div.logo-list article p{
    width: 65%;
}



/* ----------------------- */
/* サービス内容
/* ----------------------- */
section.service-btn{
    margin-top: 50px;
    margin-bottom: 50px;
}
section.service-btn ul{
    display: grid;
    grid-template-columns: repeat(3,1fr);
    gap: 24px;
}
section.service-btn ul li a{
    display: block;
    border: 1px solid #ccc;
    border-radius: 3rem;
    text-align: center;
    padding: 16px 5px;
    font-size: 1.1rem;
}
section.service-btn ul li a:hover{
    background-color: #3D7DC6;
    color: #fff;
}

section.service-list article div.inner-contents{
    display: flex;
    justify-content: space-between;
}
section.service-list article{
    display: block;
    padding-top: 100px;
    padding-bottom: 100px;
}
section.service-list article:nth-of-type(odd){
    background-color: #F1F7FF;
}
section.service-list article:nth-of-type(even) div.inner-contents{
    flex-direction: row-reverse;
}
section.service-list article div.inner-contents div.servce-text{
    width: 48%;
}
section.service-list article div.inner-contents div.servce-text p{
    margin-bottom: 24px;
}
section.service-list article div.inner-contents p.service-img{
    width: 48%;
}
section.service-list article div.inner-contents p.service-img img{
    width: 100%;
    height: auto;
    object-fit: cover;
    aspect-ratio: 4 / 3;
}

/* ----------------------- */
/* 提携先のご紹介
/* ----------------------- */
section.partner-unit{
    margin-top: 50px;
}
div.pt-headding{
    margin-bottom: 50px;
}

.partner-list{
    display: grid;
    grid-template-columns: repeat(2,1fr);
    gap: 70px;
}
.partner-list div.partner-colium2 article{
    margin-bottom: 70px;
}
.partner-list article a{
    color: #3D7DC6;
    text-decoration: underline;
}
.partner-list article a:hover{
    text-decoration: none;
    color: #ccc;
}
.partner-list article h2{
    border-top: 2px solid #18267A;
    border-bottom: 1px dotted #ccc;
    padding: 24px 0;
    font-size: 1.4rem;
    margin-bottom: 20px;
}


/* ----------------------- */
/* 税理士紹介
/* ----------------------- */
section.staff-unit article{
    position: relative;
    z-index: 1;
    margin-bottom: 50px;
    padding: 4% 0;
}
section.staff-unit article::after{
    content: "";
    position: absolute;
    z-index: -1;
    top: 0;
    right: 0;
    width: 70%;
    height: 100%;
    background-color: #F1F7FF;
}

section.staff-unit article div.inner-contents{
    display: flex;
    justify-content: space-between;
}
section.staff-unit article div.inner-contents p.staff-img{
    width: 52%;
}
section.staff-unit article div.inner-contents div.staff-info{
    width: 42%;
}

section.staff-unit article div.inner-contents div.staff-info h2{
    text-align: center;
    line-height: 1.4em;
}
section.staff-unit article div.inner-contents div.staff-info h2 span{
    font-size: 1rem;
    display: block;
}
section.staff-unit article div.inner-contents div.staff-info div.staff-message{
    margin-bottom: 32px;
}
section.staff-unit article div.inner-contents div.staff-info h3{
    font-size: 1.4rem;
}


div.staff-table table tr th,
div.staff-table table tr td{
    padding:8px 3px;
}
div.staff-table table tr th{
    width: 20%;
}

/* ----------------------- */
/* 会社概要
/* ----------------------- */
section.access-unit{
    margin-top: 50px;
}
div.googlemap iframe{
    width: 100%;
}

div.accsee-info{
    display: flex;
    justify-content: space-between;
    margin-top: 32px;
}
div.accsee-info div.access-table{
    width: 60%;
}
div.accsee-info p.access-btn{
    width: 40%;
    text-align: center;
}


div.access-table table tr th,
div.access-table table tr td{
    padding: 8px 3px;
}
div.access-table table tr th{
    width: 20%;
}


div.office-table{
    width: 100%;
    max-width: 800px;
    margin: 0 auto;
}
div.office-table table tr th,
div.office-table table tr td{
    padding: 24px 0;
}

div.office-table table tr th{width: 30%;}
div.office-table table tr td{ width: 70%;}

/* ----------------------- */
/* CTA
/* ----------------------- */
section.cta{
    position: relative;
    z-index: 1;
    padding-top: 320px;
}
section.cta::after{
    position: absolute;
    top: 0;
    left: 0;
    z-index: -1;
    content: "";
    width: 100%;
    height: 450px;
    background-image: url(../images/common/bg-cta.jpg);
    background-position: center;
    background-size: cover;
    background-repeat: no-repeat;
}
div.cta-inner{
    width: 90%;
    max-width: 800px;
    margin: 0 auto;
    background-color:#3D7DC6;
    color: #fff;
    box-sizing: border-box;
    padding: 3%;
    text-align: center;
}
div.cta-inner p.cta-caption{
    margin-bottom: 36px;
}
div.cta-inner p.cta-tel{
    font-size: 1.6rem;
}
div.cta-inner p.cta-tel span{
    font-size: 3rem;
    margin-left: 8px;
}

/* ----------------------- */
/* footer
/* ----------------------- */
footer div.inner-contents{
    max-width: 90%;
    display: flex;
    justify-content: space-between;
}
footer div.inner-contents div.footer-info{
    font-size: 0.8rem;
}
footer div.inner-contents div.footer-info h2{
    width: 80%;
    max-width: 170px;
    margin-bottom: 24px;
}
footer div.inner-contents div.footer-info p.site-name{
    font-weight: 700;
    font-size: 1rem;
}
footer div.inner-contents nav.sitemap ul{
    display: flex;
    justify-content: flex-end;
    gap: 24px;
    font-size: 0.8rem;
}

footer div.inner-contents nav.sitemap ul li a:hover{
    color: #3D7DC6;
    text-decoration: underline;
}


.copy-write{
    border-top:1px solid #ccc ;
    margin-top: 36px;
    padding-top: 36px;
    padding-bottom: 36px;
    text-align: center;
    font-size: 0.75rem;
}

/* タブレット対応 */
@media screen and ( max-width:960px) {
    h2{
        font-size:1.8rem;
        line-height: 1.6em;
    }
    .en-headding span{
        font-size: 1.1rem;
    }
    h3{
        font-size: 1.4rem;
    }

    .header-inner{
        width: 96%;
    }
    header nav.globalNav ul{
        gap: 16px;
        font-size: 0.8rem;
    }
    footer div.inner-contents{
        max-width: 96%;
    }
    footer div.inner-contents div.footer-info p.site-name{
        font-size: 0.9rem;
    }
    footer div.inner-contents nav.sitemap ul{
        display: grid;
        grid-template-columns: repeat(2, 1fr);
        justify-content: flex-start;
        gap: 16px;
        font-size: 0.8rem;
    }
    .partner-list article h2{
        font-size: 1.2rem;
    }

    section.staff-unit article div.inner-contents{
        flex-direction: column;
        justify-content: flex-start;
    }
    section.staff-unit article div.inner-contents p.staff-img{
        width: 100%;
        margin:0 auto 24px;
        text-align: center;
    }
    section.staff-unit article div.inner-contents div.staff-info{
        width: 100%;
    }


}

/* SP対応 */
@media screen and (max-width:768px) {
    body{
        font-size: 14px;
    }

    section{
        margin-bottom: 50px;
    }

    /* headding-sp */
    h2{
        font-size:1.5rem;
        margin-bottom: 28px;
    }
    .en-headding span{
        font-size: 0.9rem;
    }
    .en-headding.left{
        text-align: center;
        justify-content: center;
    }
    h3{
        font-size: 1.4rem;
    }

    a.link-btn,
    a.link-btn.left{
        max-width: 90%;
        margin: 32px auto 0;
    }

    /* ----------------------- */
    /* ハンバーガーメニュー
    /* ----------------------- */
    
    .burger-btn {
      display: block;
      height: 39px;
      position: relative;
      width: 39px;
      z-index: 3;
      background-color: transparent;
      border: none;
    }

    .bar {
      background-color: #000;
      display: block;
      height: 1px;
      left: 50%;
      position: absolute;
      transform: translateX(-50%);
      width: 20px;
    }
    .bar_top {
      top: 10px;
    }
    .bar_mid {
      top: 50%;
      transform: translate(-50%,-50%);
    }
    .bar_bottom {
      bottom: 10px;
    }
    .burger-btn.close .bar_top {
      transform: translate(-50%,10px) rotate(45deg);
      transition: transform .3s;
    }
    .burger-btn.close .bar_mid {
      opacity: 0;
      transition: opacity .3s;
    }
    .burger-btn.close .bar_bottom {
      transform: translate(-50%,-8px) rotate(-45deg);
      transition: transform .3s;
    }
    .noscroll{
      overflow: hidden;
    }
    .nav-wrapper {
      visibility: hidden;
      height: 100vh;
      left: 0;
      position: fixed;
      top: 0;
      width: 100vw;
      opacity: 0;
      transition: opacity .5s;
      z-index: 2;
    }

    .nav-wrapper.fade {
      opacity: 1;
      visibility: visible;
    }

    /* ----------------------- */
    /* header-sp
    /* ----------------------- */
     header{
        position: static;
    }
    header h1.logo{
        padding: 12px 20px;
        max-width:180px;
        box-sizing: border-box;
    }
    .header-inner{
        width: 100%;
        height: auto;
    }
    header nav.globalNav {
        background-color: #fff;
        height: 100%;
        width: 100%;
        z-index: 2;
    }
    header nav.globalNav ul{
        flex-direction: column;
        align-items: center;
        justify-content: center;
        gap: 0;
        font-size: 0.9rem;
        border-bottom:1px dotted #ccc ;
    }
    header nav.globalNav ul li{
        width: 100%;
        display: block;
        text-align: left;
    }
    header nav.globalNav ul li a{
        border-top:1px dotted #ccc ;
        display: block;
        padding: 16px 8%;
    }
    header nav.globalNav ul li a::after,
    header nav.globalNav ul li a:hover::after{
        display: none;
    }
    header nav.globalNav ul li a:hover{
        background-color: #18267A;
        color: #fff;
    }

    /* ----------------------- */
    /* index-sp
    /* ----------------------- */

    /* main-visual-sp */
    section.main-visual{
        background-image: url(../images/index/bg-mv-sp.jpg);
        background-position: center;
        width: 100%;
        height: 550px;
    }
    section.main-visual .mv-inner{
        justify-content: flex-start;
        padding-bottom:0;
        width: 88%;
        padding-top: 16%;
    }
    section.main-visual .mv-inner h1{
        font-size: 3.8rem;
    }
    section.main-visual .mv-inner p{
        font-size: 1.1rem;
        margin-top: 0.5rem;
    }

    /* concept */
    .index-concept{
        padding-top: 6%;
        padding-bottom: 6%;
    }
    .index-concept article{
        margin-bottom: 40px;
    }
    .index-concept::after{
        height: 100%;
    }
    .index-concept-unit{
        flex-direction: column;
        justify-content: flex-start;
    }

    .index-concept-unit div.icu-text{
        width: 100%;
    }
    .index-concept-list ul{
        grid-template-columns: repeat(1 , 1fr);
        gap: 32px;
    }
    .index-concept-list ul li .ici-headding h3{
        bottom: auto;
        top: 0;
        left: 0;
        width: 110px;
        height: 80px;
        font-size: 1.2rem;
    }
    .index-concept-list ul li .ici-headding img{
        aspect-ratio: 4 / 3;
    }
    .index-concept-list ul li p.list-caption{
        width: 100%;
        margin: 16px auto 0;
    }

    /* index-service */
    section.index-service::after{
        height: 92%;
    }
    .index-service-list{
        grid-template-columns: repeat(1, 1fr);
        gap:46px;
        margin-bottom: 40px;
    }
    .service-list-bnr{
        position: relative;
        overflow: hidden;
        margin-bottom: 12px;
        border-radius: 8px;
    }
    .service-list-bnr div.slb-headding h3{
        padding: 2% 3%;
        font-size: 1.2rem;
    }
    .service-list-bnr div.slb-headding img{
        width: 40px;
    }

    .service-list-bnr p.slb-img img{
        aspect-ratio: 16 / 9;
    }

    /* index-staff */
    section.index-staff{
        padding-top: 6%;
    }
    section.index-staff::after{
        height: 60%;
    }
    .index-staff-headding{
        margin-bottom: 20px;
    }
    ul.index-staff-list{
        gap: 3%;
        margin-bottom: 32px;
    }
    ul.index-staff-list li p{
        text-align: center;
        margin-top: 16px;
    }
    ul.index-staff-list li p{
        font-size: 0.6rem;
        line-height: 1.7em;
    }
    ul.index-staff-list li p span{
        font-size: 1.1rem;
        margin-top: 10px;
    }

    /* news */
    section.index-news div.inner-contents{
        flex-direction: column;
        justify-content: flex-start;
    }
    section.index-news div.inner-contents h2{
        width: 100%;
    }
    section.index-news div.inner-contents div.news-list{
        width: 100%;
    }
    section.index-news div.inner-contents div.news-list ul li{
        border-top: 1px solid #ccc;
        border-bottom: none;
        padding-top: 20px;
    }


    /* ----------------------- */
    /* page-title-sp
    /* ----------------------- */
    section.page-title{
        height: 180px;
    }
    section.page-title div.inner-contents{
        padding-top: 0;
    }
    section.page-title div.inner-contents h1{
        font-size:1.5rem;
        line-height: 1.4em;
    }
    section.page-title div.inner-contents h1::before{
        width: 30px;
        margin-bottom: 16px;
    }
    section.page-title div.inner-contents h1 span{
        font-size: 0.8rem;
    }

    /* ----------------------- */
    /* ブレインプラスについて-sp
    /* ----------------------- */
    section.concept-unit{
        padding: 6% 0 0;
    }

    div.belief-list{
        grid-template-columns: repeat(1, 1fr);
        gap:40px;
        margin-top: 32px;
    }
    div.belief-list article div.belief-headding{
        position: relative;
        margin-bottom: 36px;
    }
    div.belief-list article div.belief-headding h3{
        bottom: -30px;
        padding: 5% 5% 5% 0;
        font-size: 1.2rem;
    }
    div.belief-list article div.belief-headding img{
        aspect-ratio: 4 / 3;
    }

    div.logo-list article{
        flex-direction: column;
        justify-content: flex-start;
        align-items: flex-start;
        padding-top: 30px;
        margin-bottom: 30px;
    }
    div.logo-list article h3{
        text-align: center;
        width: 70%;
        margin: 0 auto 32px;
    }
    div.logo-list article p{
        width: 100%;
    }

    /* ----------------------- */
    /* サービス内容-sp
    /* ----------------------- */
    section.service-btn{
        margin-top: 30px;
        margin-bottom: 30px;
    }
    section.service-btn ul{
        grid-template-columns: repeat(2,1fr);
        gap: 12px 2%;
    }
    section.service-btn ul li a{
        padding: 12px 3px;
        font-size: 0.75rem;
    }
    section.service-list article div.inner-contents{
        flex-direction: column-reverse;
        justify-content: flex-start;
    }
    section.service-list article{
        padding-top: 6%;
        padding-bottom: 6%;
    }

    section.service-list article:nth-of-type(even) div.inner-contents{
        flex-direction: column-reverse;
    }
    section.service-list article div.inner-contents div.servce-text{
        width: 100%;
        margin-top: 24px;
    }
    section.service-list article div.inner-contents div.servce-text p{
        margin-bottom: 24px;
    }
    section.service-list article div.inner-contents p.service-img{
        width: 100%;
    }

    /* ----------------------- */
    /* 提携先のご紹介-sp
    /* ----------------------- */
    section.partner-unit{
        margin-top: 30px;
    }
    div.pt-headding{
        margin-bottom: 30px;
    }

    .partner-list{
        grid-template-columns: repeat(1,1fr);
        gap:0;
    }
    .partner-list .partner-colium2 article{
        margin-bottom: 36px;
    }
    .partner-list article a{
        color: #3D7DC6;
        text-decoration: underline;
    }
    .partner-list article h2{
        padding: 20px 0;
        font-size: 1.1rem;
        margin-bottom: 20px;
    }


    /* ----------------------- */
    /* 税理士紹介-sp
    /* ----------------------- */
    section.staff-unit article{
        margin-bottom: 40px;
        padding: 6% 0;
    }
    section.staff-unit article::after{
        width: 100%;
        height: 280px;
    }



    section.staff-unit article div.inner-contents div.staff-info h2{
        line-height: 1.4em;
    }
    section.staff-unit article div.inner-contents div.staff-info h2 span{
        font-size: 0.9rem;
    }
    section.staff-unit article div.inner-contents div.staff-info div.staff-message{
        margin-bottom: 36px;
    }
    section.staff-unit article div.inner-contents div.staff-info h3{
        font-size: 1.2rem;
    }

    /* ----------------------- */
    /* 会社概要
    /* ----------------------- */
    section.access-unit{
        margin-top: 30px;
    }
    div.googlemap iframe{
        width: 100%;
        height: auto;
        object-fit: cover;
        aspect-ratio: 4 / 3;
    }

    div.accsee-info{
        flex-direction: column;
        justify-content: flex-start;
        margin-top: 24px;
    }
    div.accsee-info div.access-table{
        width: 100%;
    }
    div.accsee-info p.access-btn{
        width: 100%;
    }
    div.access-table table tr th{width: 30%;}


    div.office-table table tr th,
    div.office-table table tr td{
        padding: 12px 0;
    }



    /* ----------------------- */
    /* CTA-sp
    /* ----------------------- */
    section.cta{
        padding-top: 160px;
    }
    section.cta::after{
        height: 240px;
    }
    div.cta-inner{
        padding:6% 3%;
    }
    div.cta-inner p.cta-caption{
        margin-bottom: 24px;
    }
    div.cta-inner p.cta-tel a{
        background-color: #fff;
        border: 2px solid #fff;
        display: block;
        border-radius: 8px;
        color: #3D7DC6;
        padding: 20px 3px;
    }
    div.cta-inner p.cta-tel{
        font-size: 1rem;
    }
    div.cta-inner p.cta-tel span{
        font-size: 1.8rem;
    }
    div.cta-inner p.cta-tel a:hover{
        background-color: #3D7DC6;
        color: #fff;
    }

    /* ----------------------- */
    /* footer-sp
    /* ----------------------- */
    footer div.inner-contents{
        max-width: 88%;
        flex-direction: column;
        justify-content: flex-start;
    }
    footer div.inner-contents div.footer-info{
        font-size: 0.8rem;
        text-align: center;
    }
    footer div.inner-contents div.footer-info h2{
        margin:0 auto 24px;
    }
    footer div.inner-contents div.footer-info p.site-name{
        font-size: 0.9rem;
    }
    footer div.inner-contents nav.sitemap ul{
        display: flex;
        flex-wrap: wrap;
        gap: 0;
        font-size: 0.75rem;
        margin-top: 24px;
    }
    footer div.inner-contents nav.sitemap ul li{
        width: 48%;
        text-align: center;
    }
    footer div.inner-contents nav.sitemap ul li:nth-of-type(odd) a{
        border-right: 1px dotted #ccc;
    }
    footer div.inner-contents nav.sitemap ul li a{
        display: block;
        border-top: 1px dotted #ccc;
        padding: 12px 0;
    }
    footer div.inner-contents nav.sitemap ul li a:hover{
        text-decoration: none;
        color: #fff;
        background-color: #18267A;
    }

    .copy-write{
        margin-top: 0;
        padding-top: 16px;
        padding-bottom: 16px;
        font-size: 0.6rem;
    }

}