@charset "UTF-8";

.c-btn a:hover {
  color: #fff !important;
  text-decoration: underline !important;
}



/* ========================================
   @media screen and (min-width: 768px),print
======================================== */
@media screen and (min-width: 768px),print {  
.p-fv {
  background: url(../images/tax/fv_bg.png) no-repeat bottom 100px center/auto;
  margin-block: -63px 0;
  margin-inline: auto;
  max-width: 1920px;
  width: 100%;
}

.p-fv .p-fv__fukidashi {
  margin-bottom: 24px;
  text-align: center;
}

.p-fv .p-fv__ttl {
  margin-bottom: 20px;
  text-align: center;
}

.p-fv .p-fv__sub-ttl {
  color: #DB4933;
  font-size: 28px;
  font-weight: 500;
  letter-spacing: 0.2em;
  line-height: 1.7857142857;
  margin-bottom: 33px;
  text-align: center;
}

.p-fv .p-fv__img {
  margin-bottom: -100px;
  text-align: center;
}

.p-special {
  background: url(../images/tax/special_bg.jpg) no-repeat center center/cover;
  margin-inline: auto;
  width: min(100%, 1920px);
}

.p-special .l-inner.l-special {
  padding-block: 220px 0px;
}

.p-special .l-inner.l-special.bottom {
  padding-block: 100px 0px;
}

.p-special .p-special__con {
  background: #ffffff;
  border: 10px solid #A22E2E;
  border-radius: 20px;
  margin-bottom: -230px;
  margin-inline: auto;
  padding-block: 0px 68px;
  width: min(95%, 1440px);
}

.p-special .p-special__con-icon {
  margin-bottom: -157px;
  padding-inline: 107px 0;
  position: relative;
  top: -71px;
}

.p-special .p-special__con-icon.bottom {
  padding-inline: 92px 0;
}

.p-special .p-special__con-ttl {
  display: grid;
  gap: 0px 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-bottom: -47px;
  text-align: center;
}

.p-special .p-special__con-ttl.bottom {
  margin-bottom: -57px;
}

.p-special .p-special__con-ttl span.top {
  font-size: 40px;
  font-size: clamp(2rem, 1.667rem + 0.69vw, 2.5rem);
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.2;
}

.p-special .p-special__con-ttl span.bottom {
  font-size: 70px;
  font-size: clamp(3.125rem, 2.292rem + 1.74vw, 4.375rem);
  font-weight: 900;
  letter-spacing: 0.05em;
  line-height: 1.5571428571;
  font-feature-settings: "palt";
  position: relative;
  left: 15px;
}

.p-special .p-special__con-ttl span.red {
  color: #DB4933;
  font-weight: 900;
}

.p-special .p-special__con-ttl span.small {
  font-size: 60px;
  font-size: clamp(2.813rem, 2.188rem + 1.3vw, 3.75rem);
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.8166666667;
}

.p-special .p-special__line {
  background: #FEE450;
  height: 35px;
  margin-bottom: 20px;
  margin-inline: auto;
  width: min(95%, 860px);
}

.p-special .p-special__con-txt {
  color: #DB4933;
  font-size: 32px;
  font-size: clamp(1.5rem, 1.167rem + 0.69vw, 2rem);
  font-weight: 500;
  letter-spacing: 0.1em;
  line-height: 1.75;
  margin-bottom: 20px;
  text-align: center;
}

.p-special .p-special__con-txt02 {
  color: #0D1828;
  font-size: 24px;
  font-weight: 500;
  letter-spacing: 0.1em;
  line-height: 2.3333333333;
  margin-bottom: 28px;
  text-align: center;
}

.p-special .p-special__con-items {
  align-items: center;
  display: flex;
  gap: 0 54px;
  justify-content: center;
  margin-bottom: 33px;
}

.p-special .p-special__con-item {
  font-size: 30px;
  font-size: clamp(1.125rem, 0.625rem + 1.04vw, 1.875rem);
  font-weight: 500;
  letter-spacing: 0;
  line-height: 1.8666666667;
  padding-inline: 42px 0;
  padding-inline: clamp(1.5rem, 0.75rem + 1.56vw, 2.625rem) 0;
  position: relative;
}

.p-special .p-special__con-item:before {
  background: url(../images/tax/check.svg) no-repeat center center/contain;
  content: "";
  height: 34px;
  left: -8px;
  position: absolute;
  top: 12px;
  top: clamp(0rem, -0.5rem + 1.04vw, 0.75rem);
  width: 42px;
  width: clamp(2rem, 1.583rem + 0.87vw, 2.625rem);
}

.p-special .p-special__con-img {
  left: -30px;
  margin-inline: auto;
  position: relative;
  width: min(95%, 1300px);
}

.p-special .p-special__con-img.bottom {
  left: 10px;
}

.p-special .p-special__items02 {
  display: grid;
  gap: 10px 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-bottom: 44px;
  margin-inline: auto;
  width: min(95%, 860px);
}

.p-special .p-special__item02 {
  background: #FEE450;
  font-size: 40px;
  font-size: clamp(2rem, 1.667rem + 0.69vw, 2.5rem);
  font-weight: 900;
  letter-spacing: 0.05em;
  line-height: 1.75;
  padding-block: 15px 15px;
  padding-inline: 138px 0;
  position: relative;
}

.p-special .p-special__item02:before {
  background: url(../images/tax/check.svg) no-repeat center center/contain;
  content: "";
  height: 37px;
  left: 83px;
  position: absolute;
  top: 50%;
  transform: translateY(-50%);
  width: 45px;
}

.p-special .p-special__item02 span {
  color: #A22E2E;
  font-weight: 900;
}

.p-special .p-special__items02-txt {
  font-size: 32px;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.25;
  margin-bottom: 25px;
  text-align: center;
}

.p-special .p-special__items02-txt02 {
  font-size: 18px;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.7222222222;
  margin-bottom: -137px;
  text-align: center;
}

.p-special .p-special__items02-img {
  margin-bottom: -10px;
  margin-inline: auto;
  text-align: right;
  width: min(95%, 975px);
}

.c-btn {
  margin-inline: auto;
  position: relative;
  text-align: center;
  width: min(95%, 804px);
  z-index: 10;
}

.c-btn a {
  background: url(../images/tax/btn_bg.png) no-repeat top center/cover;
  border-radius: 200px;
  box-shadow: 0px 10px 20px rgba(13, 24, 40, 0.4);
  color: #ffffff;
  display: block;
  font-size: 24px;
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.5416666667;
  padding-block: 32px 32px;
  position: relative;
}

.c-btn a::after {
  background: url(../images/tax/btn_arrow.svg) no-repeat center center/contain;
  content: "";
  height: 40px;
  position: absolute;
  right: 40px;
  top: 50%;
  transform: translateY(-50%);
  width: 40px;
}

.p-onayami {
  background: #00639A;
  position: relative;
 }
 
 .p-onayami::before {
  background: url(../images/tax/onayami_bg.png) no-repeat top center / contain;
  max-width: 1920px;
  width: 100%;
  height: 530px;
  margin-inline: auto;   
  content: "";
  position: absolute;
  top: 0;
  left: 0;
}

.p-onayami .l-inner.l-onayami {
  padding-block: 100px 0px;
}

.p-onayami .p-onayami__ttl {
  margin-bottom: -190px;
  text-align: center;
  position: relative;
}

.p-onayami .p-onayami__human {
  margin-bottom: -18px;
  margin-inline: auto;
  position: relative;
  z-index: 1;
  text-align: right;
  width: min(95%, 884px);
}

.p-onayami .p-onayami__items {
  display: flex;
  flex-wrap: wrap;
  gap: 16px 18px;
  justify-content: center;
  margin-bottom: -200px;
  margin-inline: auto;
  width: min(95%, 1488px);
  position: relative;
}

.p-onayami .p-onayami__item {
  background: #ffffff;
  border: 4px solid #C5C7D1;
  border-radius: 10px;
  font-size: 18px;
  font-size: clamp(0.625rem, 0.292rem + 0.69vw, 1.125rem);
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.7222222222;
  padding-block: 25px 22px;
  text-align: center;
  width: 24%;
}

.p-onayami .p-onayami__item:last-child {
  width: 460px;
}

.p-onayami .p-onayami__item span {
  font-weight: 700;
  font-size: 24px;
  font-size: clamp(0.75rem, 0.25rem + 1.04vw, 1.5rem);
}

.p-onayami .p-onayami__con02-bg {
  padding-block: 283px 140px;
  background: url(../images/tax/onayami_bg02.jpg) repeat top center / auto;
  max-width: 1920px;
  width: 100%;
  margin-inline: auto;    
}

.p-onayami .p-onayami__con02-txt {
  margin-bottom: 77px;
  text-align: center;
}

.p-onayami .p-onayami__con02-txt p {
  font-size: 32px;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.53125;
  margin-bottom: 32px;
}

.p-onayami .p-onayami__con02-txt p.bottom {
  font-size: 32px;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.53125;
  margin-bottom: 0;
}

.p-onayami .p-onayami__con02 {
  background: #00639A;
  border-radius: 40px;
  color: #ffffff;
  margin-bottom: -40px;
  margin-inline: auto;
  padding-block: 84px 92px;
  position: relative;
  width: min(95%, 1420px);
}

.p-onayami .p-onayami__con02-txt02 {
  margin-bottom: 43px;
  text-align: center;
}

.p-onayami .p-onayami__con02-txt02 p {
  font-size: 24px;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.2083333333;
  margin-bottom: 26px;
}

.p-onayami .p-onayami__con02-txt02 p.bottom {
  font-size: 40px;
  font-size: clamp(1.875rem, 1.458rem + 0.87vw, 2.5rem);
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.2;
  margin-bottom: 0;
}

.p-onayami .p-onayami__con02-txt02 p.bottom span {
  font-feature-settings: "palt";
  font-size: 60px;
  font-size: clamp(3.125rem, 2.708rem + 0.87vw, 3.75rem);
  font-weight: 800;
  letter-spacing: 0em;
  line-height: 1.1333333333;
}

.p-onayami .p-onayami__con02-items {
  display: grid;
  gap: 0 20px;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  margin-inline: auto;
  width: min(95%, 1260px);
}

.p-onayami .p-onayami__con02-item {
  font-size: 24px;
  font-size: clamp(1rem, 0.667rem + 0.69vw, 1.5rem);
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.5833333333;
  padding-block: 120px;
  padding-block: clamp(3.75rem, 1.25rem + 5.21vw, 7.5rem);
  text-align: center;
}

.p-onayami .p-onayami__con02-item.num01 {
  background: url(../images/tax/onayami_con02_img01.png) no-repeat center center/contain;
}

.p-onayami .p-onayami__con02-item.num02 {
  background: url(../images/tax/onayami_con02_img02.png) no-repeat center center/contain;
}

.p-onayami .p-onayami__con02-item.num03 {
  background: url(../images/tax/onayami_con02_img03.png) no-repeat center center/contain;
}

.p-onayami .p-onayami__con02-item.num04 {
  background: url(../images/tax/onayami_con02_img04.png) no-repeat center center/contain;
}

.p-onayami .p-onayami__con02-triangle {
  margin-bottom: -234px;
  position: relative;
  text-align: center;
  z-index: 1;
}

.p-onayami .p-onayami__bg02 {
  background: #FFFBED;
  margin-bottom: 80px;
  margin-inline: auto;
  padding-block: 228px 120px;
  width: min(95%, 1760px);
}

.p-onayami .p-onayami__con02-ttl {
  color: #DB4933;
  font-size: 180px;
  font-size: clamp(7.5rem, 5.833rem + 3.47vw, 10rem);
  font-weight: 900;
  letter-spacing: 0.05em;
  line-height: 1.5611111111;
  margin-bottom: 0px;
  text-align: center;
}

.p-onayami .p-onayami__con02-ttl span {
  color: #0D1828;
  display: inline-block;
  font-feature-settings: "palt";
  font-size: 140px;
  font-size: clamp(7.5rem, 6.667rem + 1.74vw, 8.75rem);
  font-weight: 900;
  letter-spacing: 0.05em;
  line-height: 2.0071428571;
  padding-inline: 8px;
}

.p-onayami .p-onayami__con02-ttl span.left {
  position: relative;
  top: -50px;
  top: clamp(-50px, calc(-6.6667px - 2.2569vw), -24px);;
}

.p-onayami .p-onayami__con02-ttl span.right {
  position: relative;
  top: 9px;
}

.p-onayami .p-onayami__con03 {
  background: #ffffff;
  box-shadow: 0px 20px 40px rgba(13, 24, 40, 0.12);
  margin-bottom: 90px;
  margin-inline: auto;
  outline: 10px solid #F1BA2A;
  padding-block: 52px 57px;
  width: min(95%, 1420px);
}

.p-onayami .p-onayami__con03 h3 {
  background: #0D1828;
  color: #ffffff;
  font-size: 24px;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.2083333333;
  margin-bottom: 40px;
  margin-inline: auto;
  padding: 12px 25px;
  text-align: center;
  width: -moz-fit-content;
  width: fit-content;
}

.p-onayami .p-onayami__con03-items {
  display: flex;
  flex-wrap: wrap;
  gap: 26px 24px;
  justify-content: center;
  padding-bottom: 34px;
  width: min(95%,1040px);
  margin-inline: auto;
}

.p-onayami .p-onayami__con03-item {
  font-size: 32px;
  font-size: clamp(1.125rem, 0.542rem + 1.22vw, 2rem);
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1;
  padding-inline: 48px 0;
  padding-inline: clamp(2.25rem, 1.75rem + 1.04vw, 3rem) 0;
  position: relative;
}

.p-onayami .p-onayami__con03-item:before {
  background: url(../images/tax/check02.svg) no-repeat center center/contain;
  content: "";
  height: 40px;
  height: clamp(1.875rem, 1.458rem + 0.87vw, 2.5rem);
  left: 0;
  position: absolute;
  top: -8px;
  width: 40px;
  width: clamp(1.875rem, 1.458rem + 0.87vw, 2.5rem);
}

.p-onayami .p-onayami__con03-item span {
  font-size: 24px;
  font-size: clamp(0.875rem, 0.458rem + 0.87vw, 1.5rem);
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.2916666667;
}

.p-onayami .p-onayami__con03-line {
  background: #0D1828;
  height: 2px;
  margin-bottom: 38px;
  margin-inline: auto;
  width: min(95%, 1040px);
}

.p-onayami .p-onayami__con03-txt02 {
  font-size: 24px;
  font-size: clamp(1.25rem, 1.083rem + 0.35vw, 1.5rem);
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.6666666667;
  margin-bottom: -129px;
  margin-bottom: clamp(-129px, calc(2.6667px - 6.8576vw), -50px);;
  text-align: center;
}

.p-onayami .p-onayami__con03-human {
  margin-bottom: -9px;
  margin-inline: auto;
  position: relative;
  right: 40px;
  text-align: right;
  width: min(95%, 1040px);
}

.p-onayami .p-onayami__con03-box {
  background: #FDF6DA;
  margin-inline: auto;
  padding-block: 44px 7px;
  width: min(95%, 1200px);
}

.p-onayami .p-onayami__con03-box p {
  color: #DB4933;
  font-size: 24px;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.2083333333;
  margin-bottom: 30px;
  text-align: center;
}

.p-onayami .p-onayami__con03-box-items {
  display: flex;
  flex-wrap: wrap;
  gap: 14px 24px;
  justify-content: center;
  padding-bottom: 40px;
}

.p-onayami .p-onayami__con03-box-item {
  font-size: 32px;
  font-size: clamp(1rem, 0.333rem + 1.39vw, 2rem);
  font-weight: 500;
  letter-spacing: 0em;
  line-height: 1.75;
  padding-inline: 48px 0;
  padding-inline: clamp(2.188rem, 1.646rem + 1.13vw, 3rem) 0;
  position: relative;
}

.p-onayami .p-onayami__con03-box-item:before {
  background: url(../images/tax/check.svg) no-repeat center center/contain;
  content: "";
  height: 34px;
  height: clamp(1.5rem, 1.083rem + 0.87vw, 2.125rem);
  left: 0;
  position: absolute;
  top: 9px;
  top: clamp(0.125rem, -0.167rem + 0.61vw, 0.563rem);
  width: 42px;
  width: clamp(2rem, 1.583rem + 0.87vw, 2.625rem);
}

.p-onayami .p-onayami__seminar {
  margin-bottom: 71px;
}

.p-onayami .p-onayami__seminar-ttl {
  margin-bottom: 34px;
  text-align: center;
}

.p-onayami .p-onayami__seminar-items {
  display: grid;
  gap: 40px;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  margin-inline: auto;
  width: min(95%, 1440px);
}

.p-onayami .p-onayami__seminar-item {
  box-shadow: 0px 8px 16px rgba(13, 24, 40, 0.08);
  display: grid;
  grid-template-columns: 80px minmax(0, 1fr);
}

.p-onayami .p-onayami__seminar-item .box {
  background: #ffffff;
  padding-block: 30px 0px;
  padding-block: clamp(1.25rem, 0.833rem + 0.87vw, 1.875rem) 0;
  padding-inline: 40px;
  padding-inline: clamp(1.5rem, 0.833rem + 1.39vw, 2.5rem);
}

.p-onayami .p-onayami__seminar-item .box h3 {
  font-size: 32px;
  font-size: clamp(1.25rem, 0.75rem + 1.04vw, 2rem);
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.25;
}

.p-onayami .p-onayami__seminar-item .box p {
  font-size: 24px;
  font-size: clamp(0.875rem, 0.458rem + 0.87vw, 1.5rem);
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.6666666667;
  margin-block: 8px 0;
}

.p-onayami .p-onayami__totell-ttl {
  display: grid;
  gap: 20px 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-bottom: 46px;
  text-align: center;
}

.p-onayami .p-onayami__totell-ttl span.top {
  font-size: 40px;
  font-size: clamp(2rem, 1.667rem + 0.69vw, 2.5rem);
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.2;
}

.p-onayami .p-onayami__totell-ttl span.bottom {
  font-size: 56px;
  font-size: clamp(2.5rem, 1.833rem + 1.39vw, 3.5rem);
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.1964285714;
}

.p-onayami .p-onayami__totell-box h3 {
  margin-bottom: -57px;
  text-align: center;
}

.p-onayami .p-onayami__totell-box-con {
  align-items: center;
  background: #ffffff;
  border-radius: 20px;
  box-shadow: 0px 0px 16px rgba(13, 24, 40, 0.16);
  display: grid;
  gap: 0 60px;
  grid-template-columns: 200px 510px;
  justify-content: center;
  margin-inline: auto;
  padding-block: 20px;
  width: min(95%, 1100px);
}

.p-onayami .p-onayami__totell-box-con .txt {
  position: relative;
  top: 19px;
}

.p-onayami .p-onayami__totell-box-con .txt p {
  font-size: 18px;
  font-size: clamp(0.813rem, 0.604rem + 0.43vw, 1.125rem);
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.7222222222;
}


.p-onayami .youtube-frame{ width: 1100px; margin: 0 auto 80px;}
.p-onayami .youtube-frame .ttl{ text-align: center; font-size: 24px; line-height: 1.6; letter-spacing: 1px; font-weight: bold;margin:0 0 20px 0; }
.p-onayami .youtube-frame iframe{ width: 100%; height: 450px;}


.p-onayami .p-onayami__bottom {
  margin-inline: auto;
  width: min(95%, 1200px);
}

.p-onayami .p-onayami__bottom-ttl {
  background: #288DC4;
  color: #ffffff;
  font-size: 32px;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.25;
  padding-block: 24px 22px;
  text-align: center;
}

.p-onayami .p-onayami__bottom-con {
  background: #ffffff;
  display: grid;
  gap: 0 70px;
  grid-template-columns: minmax(0, 1fr) 440px;
  padding-block: 38px 37px;
  padding-inline: 64px;
}

.p-onayami .p-onayami__bottom-con-txt p {
  font-size: 16px;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 2;
  margin-bottom: 7px;
}

.p-onayami .p-onayami__bottom-con-txt p.top {
  font-size: 24px;
  font-size: clamp(1.25rem, 1.083rem + 0.35vw, 1.5rem);
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.6666666667;
  margin-bottom: 17px;
}

.p-onayami .p-onayami__bottom-con-txt p.bottom {
  margin-bottom: 0;
}

.p-onayami .p-onayami__bottom-con-txt ul {
  margin-bottom: 16px;
}

.p-onayami .p-onayami__bottom-con-txt ul li {
  font-size: 16px;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 2;
  padding-inline: 28px 0;
  position: relative;
}

.p-onayami .p-onayami__bottom-con-txt ul li:before {
  content: "・";
  font-size: 16px;
  font-weight: 500;
  left: 0px;
  letter-spacing: 0.05em;
  line-height: 2;
  position: absolute;
  top: 0;
}

.p-reason {
  background: url(../images/tax/reason_bg.jpg) no-repeat top center/cover;
  margin-inline: auto;
  max-width: 1920px;
  width: 100%;
}

.p-reason .l-inner.l-reason {
  padding-block: 120px 0;
}

.p-reason .p-reason__ttl {
  margin-bottom: 51px;
  text-align: center;
}

.p-reason .p-reason__items {
  display: grid;
  gap: 75px 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-inline: auto;
  padding-bottom: 87px;
  width: min(95%, 1280px);
}

.p-reason .p-reason__item {
  background: #DAD7C2;
  padding: 50px 40px;
  padding: clamp(1.563rem, 0.521rem + 2.17vw, 3.125rem) clamp(1.25rem, 0.417rem + 1.74vw, 2.5rem);
}

.p-reason .p-reason__item-inner {
  background: #ffffff;
  padding-block: 0 64px;  
}

.p-reason .p-reason__item .icon {
  left: 80px;
  margin-bottom: -66px;
  position: relative;
  top: -79px;
}

.p-reason .p-reason__item .subttl {
  color: #DB4933;
  font-size: 40px;
  font-size: clamp(2rem, 1.667rem + 0.69vw, 2.5rem);
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1;
  margin-bottom: 47px;
  text-align: center;
}

.p-reason .p-reason__item .con {
  display: grid;
  gap: 0 40px;
  grid-template-columns: minmax(0, 1fr) 472px;
  margin-inline: auto;
  width: min(95%, 1072px);
}

.p-reason .p-reason__item .con .txt p {
  font-size: 16px;
  font-size: clamp(0.875rem, 0.792rem + 0.17vw, 1rem);
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 2;
  margin-bottom: 31px;
}

.p-reason .p-reason__item .con .txt p.top {
  font-size: 24px;
  font-size: clamp(1.25rem, 1.083rem + 0.35vw, 1.5rem);
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.6666666667;
  margin-bottom: 26px;
}

.p-reason .p-reason__item .con .txt p.bottom {
  margin-bottom: 0;
}

.p-reason .p-reason__txt {
  margin-bottom: -105px;
  text-align: center;
}

.p-reason .p-reason__txt p.top {
  font-size: 40px;
  font-size: clamp(1.875rem, 1.458rem + 0.87vw, 2.5rem);
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.2;
  margin-bottom: 36px;
}

.p-reason .p-reason__txt p.bottom {
  font-size: 24px;
  font-size: clamp(1.125rem, 0.875rem + 0.52vw, 1.5rem);
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 2.0833333333;
}

.p-reason .p-reason__human {
  margin-inline: auto;
  text-align: right;
  width: min(95%, 1000px);
  position: relative;
  top: 5px;
}

.p-staff .l-inner.l-staff {
  padding-block: 162px 350px;
}

.p-staff .p-staff__box {
  background: #ffffff;
  margin-inline: auto;
  outline: 20px solid #DAD7C2;
  padding-block: 0px 63px;
  width: min(95%, 1185px);
}

.p-staff .p-staff__icon {
  position: relative;
  text-align: center;
  top: -25px;
  margin-bottom: 12px;
}

.p-staff .p-staff__logo {
  margin-bottom: 40px;
  text-align: center;
}

.p-staff .p-staff__ttl {
  background: #212C68;
  color: #ffffff;
  font-size: 18px;
  font-weight: 500;
  letter-spacing: 0.2em;
  line-height: 2.2222222222;
  margin-bottom: 40px;
  margin-inline: auto;
  padding-block: 4px;
  text-align: center;
  width: min(95%, 1072px);
}

.p-staff .p-staff__items {
  display: grid;
  gap: 40px 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-inline: auto;
  width: min(95%, 1072px);
}

.p-staff .p-staff__item {
  border-bottom: 1px solid #0D1828;
  display: grid;
  gap: 0 40px;
  grid-template-columns: 320px minmax(0, 1fr);
  padding-block: 0px 8px;
}

.p-staff .p-staff__item:last-child {
  border-bottom: none;
}

.p-staff .p-staff__item .con h3 {
  font-size: 24px;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.6666666667;
  margin-bottom: 20px;
}

.p-staff .p-staff__item .con h3 span {
  display: inline-block;
  font-size: 16px;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 2.5;
  margin-inline: 0 10px;
}

.p-staff .p-staff__item .con .txt p {
  font-size: 14px;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 2;
  margin-bottom: 27px;
}

.p-staff .p-staff__item .con .txt p.bottom {
  margin-bottom: 0;
}

#tax .form-Box {
  background: url(../images/tax/special_bg.jpg) no-repeat top center/cover;
  margin-inline: auto;
  max-width: 1920px;
  padding-block: 0 140px;
  width: 100%;
}

#tax .form-Box .form-Box-inner {
  background: #ffffff;
  margin-inline: auto;
  padding-block: 0 80px;
  position: relative;
  top: -221px;
  width: min(95%, 1200px);
  margin-bottom: -221px;
}

#tax .form-Box .formttl {
  align-items: center;
  background: #DB4933;
  display: flex;
  gap: 0 20px;
  justify-content: center;
  margin-bottom: 64px;
  padding-block: 26px 20px;
}

#tax .form-Box .formttl span.txt {
  color: #ffffff;
  font-size: 32px;
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.25;
}

#tax .form-Box .form-Box-con {
  background: #F2F2F2;
  margin-inline: auto;
  padding-block: 0 64px;
  width: min(95%, 1040px);
}
}

/* ========================================
@media screen and (min-width:768px) and ( max-width:1550px) {
======================================== */
@media screen and (min-width:768px) and ( max-width:1550px) {

 /* header
 -------------------------------------*/
.l-header .l-header__logo a img {
  height: auto;
  width: 23.226vw;
}

.l-header .l-header__contact a img {
  width: 25.806vw;
  height: auto;
}
  
.p-fv {
  background: url(../images/tax/fv_bg.png) no-repeat bottom 100px center/auto;
  margin-block: -4.065vw 0;
  margin-inline: auto;
  max-width: 123.871vw;
  width: 100%;
}

.p-fv .p-fv__fukidashi {
  margin-bottom: 1.548vw;
  text-align: center;
}

.p-fv .p-fv__ttl {
  margin-bottom: 1.29vw;
  text-align: center;
}

.p-fv .p-fv__img img {
  width: 90%;
  height: auto;
}

.p-fv .p-fv__fukidashi img {
  width: 37.355vw;
  height: auto;
}

.p-fv .p-fv__ttl img {
  width: 91.677vw;
  height: auto;
}

}

/* ========================================
@media screen and (min-width:768px) and ( max-width:1500px) {
======================================== */
@media screen and (min-width:768px) and ( max-width:1500px) {
.p-onayami::before {
  height: 35.333vw;
  top: clamp(64px, calc(281.2568px - 14.4809vw), 170px);;
}

.p-onayami .p-onayami__ttl {
  margin-bottom: -12.667vw;
  text-align: center;
  position: relative;
}

.p-onayami .p-onayami__human img {
  width: 12.2vw;
  height: auto;
}

.p-onayami .p-onayami__item:last-child {
  width: 30.667vw;
}
}

/* ========================================
@media screen and (min-width:768px) and ( max-width:1420px) {
======================================== */
@media screen and (min-width:768px) and ( max-width:1420px) {
.p-onayami .p-onayami__item {
  width: 23%;
}

}

/* ========================================
@media screen and (min-width:768px) and ( max-width:1400px) {
======================================== */
@media screen and (min-width:768px) and ( max-width:1400px) {
.p-special .p-special__con-icon {
  margin-bottom: -11.214vw;
  padding-inline: 3.643vw 0;
  position: relative;
  top: -5.071vw;
}

.p-special .p-special__con-icon.bottom {
  padding-inline: 2.571vw 0;
}

.p-special .p-special__con-icon img {
  width: 17.143vw;
  height: auto;
}

.p-special .p-special__con {
  background: #ffffff;
  border: 10px solid #A22E2E;
  border-radius: 1.429vw;
  margin-bottom: -16.429vw;
  margin-inline: auto;
  padding-block: 0px 4.857vw;
  width: min(95%, 1440px);
}

.p-special .p-special__con-ttl {
  display: grid;
  gap: 0px 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-bottom: -3.357vw;
  text-align: center;
}

.p-special .p-special__con-ttl.bottom {
  margin-bottom: -4.071vw;
}

.p-special .p-special__con-img {
  left: -2.143vw;
  margin-inline: auto;
  position: relative;
  width: min(95%, 1300px);
}

.p-special .p-special__con-img img {
  width: 15.429vw;
  height: auto;
  position: relative;
  z-index: 10;
}
}

/* ========================================
@media screen and (min-width:768px) and ( max-width:1200px) {
======================================== */
@media screen and (min-width:768px) and ( max-width:1200px) {
.p-onayami .p-onayami__seminar-ttl img {
  width: 81.833vw;
  height: auto;
}

.p-reason .p-reason__item .icon {
  left: 2.667vw;
  margin-bottom: -5.5vw;
  position: relative;
  top: -6.583vw;
}

.p-reason .p-reason__item .icon img {
  width: 11.667vw;
  height: auto;
}

.p-reason .p-reason__human img {
  width: 19.333vw;
  height: auto;
}
}



/* ========================================
@media screen and (min-width:768px) and ( max-width:1100px) {
======================================== */
@media screen and (min-width:768px) and ( max-width:1100px) {
.p-onayami .p-onayami__con02-txt p img {
  width: 94vw;
  height: auto;
}

.p-onayami .p-onayami__con03-human {
  margin-bottom: -0.818vw;
  margin-inline: auto;
  position: relative;
  right: 3.636vw;
  text-align: right;
  width: min(95%, 1040px);
}

.p-onayami .p-onayami__con03-human {
  margin-bottom: -0.818vw;
  margin-inline: auto;
  position: relative;
  right: 3.636vw;
  text-align: right;
  width: min(100%, 1040px);
}

.p-onayami .p-onayami__con03-human img {
  width: 16.455vw;
  width: clamp(5rem, -9.602rem + 30.42vw, 11.313rem);
  height: auto;
}

.p-reason .p-reason__item .con {
  display: grid;
  gap: 0 3.636vw;
  grid-template-columns: minmax(0, 1fr) 42.9vw;
  margin-inline: auto;
  width: min(95%, 1072px);
}

.p-reason .p-reason__item .con .img img {
  width: 100%;
  height: auto;        
}

.p-onayami .youtube-frame{width:100vw;margin:0 auto 7.2727vw;}
.p-onayami .youtube-frame .ttl{text-align:center;line-height:1.6;font-weight:bold;margin:0 0 1.8182vw 0;}
.p-onayami .youtube-frame iframe{width:84vw;height:40.9091vw;}
}



/* ========================================
@media screen and (min-width:768px) and ( max-width:1050px) {
======================================== */
@media screen and (min-width:768px) and ( max-width:1050px) {
.p-onayami .p-onayami__totell-box h3 {
  margin-bottom: -5.429vw;
  text-align: center;
}

.p-onayami .p-onayami__totell-box h3 {
  margin-bottom: -5.429vw;
  text-align: center;
}

.p-onayami .p-onayami__totell-box h3 img {
  width: 83.81vw;
  height: auto;
}

.p-onayami .p-onayami__totell-box-con {
  display: grid;
  gap: 0 5.714vw;
  grid-template-columns: 19.048vw 48.571vw;
}

.p-onayami .p-onayami__totell-box-con .img img {
  width: 100%;
  height: auto;        
}

.p-onayami .p-onayami__totell-box-con .txt {
  position: relative;
  top: 1.81vw;
}
}

/* ========================================
@media screen and (min-width:768px) and ( max-width:1000px) {
======================================== */
@media screen and (min-width:768px) and ( max-width:1000px) {
.p-onayami .p-onayami__bottom-con {
  background: #ffffff;
  display: grid;
  gap: 0 7vw;
  grid-template-columns: minmax(0, 1fr) 40vw;
  padding-block: 3.8vw 3.7vw;
  padding-inline: 6.4vw;
}

.p-onayami .p-onayami__bottom-con-img img {
  width: 100%;
  height: auto;        
}
}

/* ========================================
@media screen and (min-width:768px) and ( max-width:900px) {
======================================== */
@media screen and (min-width:768px) and ( max-width:900px) {
.p-special .p-special__items02-img img {
  width: 18.222vw;
  height: auto;        
}
.p-special .p-special__items02-txt02 {
  margin-bottom: -11.222vw;
}
}
  

/* ========================================
   @media screen and (max-width: 767px)
======================================== */
@media screen and (max-width: 767px) {
.p-fv {
  background: url(../images/index/fv_bg_sp.png) no-repeat bottom 24px center/contain;
  margin-block: 9.662vw 0;
  margin-inline: auto;
  width: 100%;
}

.p-fv .p-fv__fukidashi {
  margin-bottom: 3.865vw;
  text-align: center;
}

.p-fv .p-fv__fukidashi img {
  height: auto;
  width: 71.981vw;
}

.p-fv .p-fv__ttl {
  margin-bottom: 3.556vw;
  text-align: center;
}

.p-fv .p-fv__ttl img {
  height: auto;
  width: 86.816vw;
}

.p-fv .p-fv__sub-ttl {
  color: #DB4933;
  font-size: 3.865vw;
  font-weight: 500;
  letter-spacing: 0.2em;
  line-height: 1.8125;
  margin-bottom: 5.556vw;
  text-align: center;
}

.p-fv .p-fv__img {
  margin-bottom: -6.797vw;
  text-align: center;
}

.p-special {
  background: url(../images/tax/special_bg_sp.jpg) no-repeat center center/cover;
}

.p-special .l-inner.l-special {
  padding-block: 20.773vw 0px;
}

.p-special .l-inner.l-special.bottom {
  padding-block: 16.773vw 0px;
}

.p-special .p-special__con {
  background: #ffffff;
  border: 4px solid #A22E2E;
  border-radius: 4.831vw;
  margin-bottom: -14.493vw;
  margin-inline: auto;
  padding-block: 0px 8.662vw;
  width: min(95%, 89.3vw);
}

.p-special .p-special__con.bottom {
  margin-bottom: -18.662vw;
}

.p-special .p-special__con-icon {
  margin-bottom: -10.662vw;
  padding-inline: 4.831vw 0;
  position: relative;
  top: -8.662vw;
  left: -1vw;
}

.p-special .p-special__con-img.bottom  {
  position: relative;
  left: 5vw;
  z-index: 11;
}

.p-special .p-special__con-icon img {
  height: auto;
  width: 19.324vw;
}

.p-special .p-special__con-ttl {
  display: grid;
  gap: 1.314vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-bottom: 0.763vw;
}

.p-special .p-special__con-ttl.bottom {
  margin-bottom: 4.5vw;
}

.p-special .p-special__con-ttl span.top {
  font-size: 4.348vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.4444444444;
  margin-inline: auto;
}

.p-special .p-special__con-ttl span.bottom {
  font-size: 9.662vw;
  font-weight: 900;
  letter-spacing: 0.05em;
  line-height: 1.55;
  text-decoration: underline;
  text-decoration-thickness: 5.556vw;
  -webkit-text-decoration-color: #FEE450;
  text-decoration-color: #FEE450;
  text-underline-offset: -2.415vw;
  text-align: center;
}

.p-special .p-special__con-ttl span.red {
  color: #DB4933;
  font-weight: 900;
}

.p-special .p-special__con-ttl span.small {
  font-size: 7.729vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.8125;
}

.p-special .p-special__con-txt {
  color: #DB4933;
  font-size: 3.865vw;
  font-weight: 500;
  letter-spacing: 0.1em;
  line-height: 1.75;
  margin-bottom: 2.314vw;
  text-align: center;
}

.p-special .p-special__con-txt02 {
  color: #0D1828;
  font-size: 3.865vw;
  font-weight: 500;
  letter-spacing: 0.1em;
  line-height: 1.75;
  margin-bottom: 5.314vw;
  text-align: center;
}

.p-special .p-special__con-items {
  display: flex;
  flex-wrap: wrap;
  gap: 0.382vw 4.865vw;
  justify-content: flex-start;
  margin-bottom: 5.314vw;
  margin-inline: auto;
  width: min(95%, 280px);
}

.p-special .p-special__con-item {
  font-size: 4.348vw;
  font-weight: 500;
  letter-spacing: 0em;
  line-height: 1.8888888889;
  padding-inline: 6vw 0;
  position: relative;
}

.p-special .p-special__con-item:before {
  background: url(../images/tax/check.svg) no-repeat center center/contain;
  content: "";
  height: 5.623vw;
  left: 0vw;
  position: absolute;
  top: 1.899vw;
  width: 5.589vw;
}

.p-special .p-special__con-img {
  left: 0;
  position: relative;
}

.p-special .p-special__con-img img {
  height: auto;
  width: 20.773vw;
  position: relative;
  z-index: 11;
}

.p-special .p-special__items02 {
  display: grid;
  gap: 3vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-bottom: 7.246vw;
  margin-inline: auto;
  width: min(95%, 89.3vw);
}

.p-special .p-special__item02 {
  background: #FEE450;
  font-size: 5.797vw;
  font-weight: 900;
  letter-spacing: 0em;
  line-height: 1.5;
  padding-block: 5.488vw 4.763vw;
  padding-inline: 11.836vw 0;
  position: relative;
}

.p-special .p-special__item02:before {
  background: url(../images/tax/check.svg) no-repeat center center/contain;
  content: "";
  height: 4.831vw;
  left: 4.831vw;
  position: absolute;
  top: 7.662vw;
  transform: none;
  width: 6.039vw;
}

.p-special .p-special__item02 span {
  color: #A22E2E;
  font-weight: 900;
}

.p-special .p-special__items02-txt {
  font-size: 4.348vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.2777777778;
  margin-bottom: 2.831vw;
  text-align: center;
}

.p-special .p-special__items02-txt02 {
  font-size: 3.382vw;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.7142857143;
  margin-bottom: 5.246vw;
  text-align: center;
}

.p-special .p-special__items02-img {
  margin-bottom: 0;
  margin-bottom: -11.662vw;
  margin-inline: auto;
  position: relative;
  right: 4.831vw;
  text-align: right;
  width: min(95%, 89.3719806763vw);
}

.p-special .p-special__items02-img img {
  height: auto;
  width: 22.947vw;
}

.c-btn {
  margin-inline: auto;
  position: relative;
  text-align: center;
  width: min(95%, 79.7101449275vw);
  z-index: 10;
}

.c-btn a {
  background: url(../images/tax/btn_bg.png) no-repeat top center/cover;
  display: block;
}

.c-btn a img {
  height: auto;
  width: 100%;
}

.c-btn a {
  border-radius: 48.309vw;
  box-shadow: 0px 10px 20px rgba(13, 24, 40, 0.4);
  color: #ffffff;
  font-size: 3.865vw;
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.5;
  padding-block: 5.971vw 7.488vw;
  position: relative;
}

.c-btn a::after {
  background: url(../images/tax/btn_arrow.svg) no-repeat center center/contain;
  content: "";
  height: 5.797vw;
  position: absolute;
  right: 4.831vw;
  top: 50%;
  transform: translateY(-50%);
  width: 5.797vw;
}

.p-onayami {
  background: #00639A;
}

.p-onayami .l-inner.l-onayami {
  padding-block: 14.493vw 0;
}

.p-onayami .p-onayami__ttl {
  margin-bottom: -19.324vw;
  text-align: center;
}

.p-onayami .p-onayami__human {
  margin-bottom: -1.797vw;
  margin-inline: auto;
  position: relative;
  right: -1vw;
  text-align: right;
  width: min(95%, 86.9vw);
}

.p-onayami .p-onayami__human img {
  height: auto;
  width: 22.705vw;
}

.p-onayami .p-onayami__contents {
  margin-bottom: -10vw;
  position: relative;
  z-index: 1;
}

.p-onayami .p-onayami__items {
  display: grid;
  gap: 2.415vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
 }

.p-onayami .p-onayami__item {
  background: #ffffff;
  border: 2px solid #C5C7D1;
  border-radius: 2.415vw;
  font-size: 3.382vw;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.7142857143;
  padding-block: 3.763vw 3.763vw;
  text-align: center;
  width: min(95%,86.7vw);
  margin-inline: auto;
}

.p-onayami .p-onayami__item:last-child {
  width: min(95%,86.7vw);
  margin-inline: auto;
}

.p-onayami .p-onayami__item span {
  font-size: 4.348vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.7222222222;
}

.p-onayami .p-onayami__con02-bg {
  padding-block: 22vw 19.155vw;
  background: url(../images/tax/onayami_bg02.jpg) repeat top center / auto;
  width: 100%;
  margin-inline: auto;
  position: relative;
}

.p-onayami .p-onayami__con02-bg::before {
  content: "";
  position: absolute;
  top: -23vw;
  left: 0;
  width: 100%;
  height: 230px;
  background: url(../images/tax/onayami_bg_sp.png) no-repeat top center / contain;
}

.p-onayami .p-onayami__con02-txt {
  margin-bottom: 9.662vw;
  text-align: center;
}

.p-onayami .p-onayami__con02-txt p {
  font-size: 4.348vw;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 2.0555555556;
  margin-bottom: 4.4vw;
}

.p-onayami .p-onayami__con02-txt p.bottom {
  font-size: 4.348vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.5555555556;
  margin-bottom: 0;
}

.p-onayami .p-onayami__con02 {
  background: #00639A;
  color: #ffffff;
  margin-bottom: -8.87vw;
  padding-block: 15.7vw 14.493vw;
  position: relative;
  width: 100%;
  border-radius: 9.6vw;
}

.p-onayami .p-onayami__con02-txt02 {
  margin-bottom: 6.763vw;
  text-align: center;
}

.p-onayami .p-onayami__con02-txt02 p {
  font-size: 4.348vw;
  font-weight: 600;
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  margin-bottom: -0.169vw;
}

.p-onayami .p-onayami__con02-txt02 p.bottom {
  font-size: 5.797vw;
  font-weight: 600;
  letter-spacing: 0em;
  line-height: 1.2083333333;
  margin-bottom: 0;
}

.p-onayami .p-onayami__con02-txt02 p.bottom span {
  font-feature-settings: "palt";
  font-size: 9.662vw;
  font-weight: 800;
  letter-spacing: 0em;
  line-height: 1.7;
}

.p-onayami .p-onayami__con02-items {
  display: grid;
  gap: 2.415vw;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  margin-inline: auto;
  width: min(95%, 84.5410628019vw);
}

.p-onayami .p-onayami__con02-item {
  font-size: 3.382vw;
  font-weight: 600;
  letter-spacing: 0em;
  line-height: 1.5714285714;
  padding-block: 15.493vw;
  text-align: center;
}

.p-onayami .p-onayami__con02-item.num01 {
  background: url(../images/tax/onayami_con02_img01_sp.png) no-repeat center center/contain;
}

.p-onayami .p-onayami__con02-item.num02 {
  background: url(../images/tax/onayami_con02_img02_sp.png) no-repeat center center/contain;
}

.p-onayami .p-onayami__con02-item.num03 {
  background: url(../images/tax/onayami_con02_img03_sp.png) no-repeat center center/contain;
}

.p-onayami .p-onayami__con02-item.num04 {
  background: url(../images/tax/onayami_con02_img04_sp.png) no-repeat center center/contain;
}

.p-onayami .p-onayami__con02-triangle {
  margin-bottom: -51.386vw;
  position: relative;
  text-align: center;
  z-index: 1;
}

.p-onayami .p-onayami__bg02 {
  background: #FFFBED;
  margin-bottom: 14.493vw;
  padding-block: 55.072vw 14.493vw;
  width: 100%;
}

.p-onayami .p-onayami__con02-ttl {
  color: #DB4933;
  font-size: 14.493vw;
  font-weight: 900;
  letter-spacing: 0.05em;
  line-height: 1.5666666667;
  margin-bottom: 4.662vw;
  text-align: center;
}

.p-onayami .p-onayami__con02-ttl span {
  color: #0D1828;
  display: inline-block;
  font-feature-settings: "palt";
  font-size: 11.111vw;
  font-weight: 900;
  letter-spacing: 0.05em;
  line-height: 2;
  padding-inline: 1.932vw;
}

.p-onayami .p-onayami__con02-ttl span.left {
  position: relative;
  top: -4vw;
}

.p-onayami .p-onayami__con03 {
  background: #ffffff;
  box-shadow: 0px 10px 20px rgba(13, 24, 40, 0.12);
  margin-bottom: 8.937vw;
  margin-inline: auto;
  outline: 6px solid #F1BA2A;
  padding-block: 8.6vw 9.6vw;
  width: min(95%, 92.2vw);
}

.p-onayami .p-onayami__con03 h3 {
  background: #0D1828;
  color: #ffffff;
  font-size: 4.348vw;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.2222222222;
  margin-bottom: 5.662vw;
  margin-inline: auto;
  padding: 2.5vw 5.865vw;
  text-align: center;
  width: -moz-fit-content;
  width: fit-content;
}

.p-onayami .p-onayami__con03-items {
  display: grid;
  gap: 2vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-inline: auto;
  padding-bottom: 5.971vw;
  width: min(95%, 72.4vw);
}

.p-onayami .p-onayami__con03-item {
  font-size: 5.797vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.2916666667;
  padding-inline: 6.696vw 0;
  position: relative;
}

.p-onayami .p-onayami__con03-item:before {
  background: url(../images/tax/check02.svg) no-repeat center center/contain;
  content: "";
  height: 6.28vw;
  left: -1vw;
  position: absolute;
  top: 1vw;
  width: 6.28vw;
}

.p-onayami .p-onayami__con03-item span {
  font-size: 3.865vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.9375;
}

.p-onayami .p-onayami__con03-line {
  background: #0D1828;
  height: 0.483vw;
  margin-bottom: 7.246vw;
  margin-inline: auto;
  width: min(95%, 82.1vw);
}

.p-onayami .p-onayami__con03-txt02 {
  font-size: 3.865vw;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.75;
  margin-bottom: -4.865vw;
  text-align: center;
}

.p-onayami .p-onayami__con03-human {
  margin-bottom: -3.865vw;
  margin-inline: auto;
  position: relative;
  right: 1.932vw;
  text-align: right;
  width: min(95%, 82.1vw);
}

.p-onayami .p-onayami__con03-human img {
  height: auto;
  width: 16.908vw;
}

.p-onayami .p-onayami__con03-box {
  background: #FDF6DA;
  margin-inline: auto;
  padding-block: 5.005vw 8.386vw;
  width: min(95%, 82.1vw);
}

.p-onayami .p-onayami__con03-box p {
  color: #DB4933;
  font-size: 4.348vw;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.2222222222;
  margin-bottom: 3.246vw;
  text-align: center;
}

.p-onayami .p-onayami__con03-box-items {
  display: grid;
  gap: 1.797vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-inline: auto;
  width: min(95%, 70.0483091787vw);
}

.p-onayami .p-onayami__con03-box-item {
  font-size: 4.348vw;
  font-weight: 500;
  letter-spacing: 0em;
  line-height: 1.7222222222;
  padding-inline: 8.005vw 0;
  position: relative;
}

.p-onayami .p-onayami__con03-box-item:before {
  background: url(../images/tax/check.svg) no-repeat center center/contain;
  content: "";
  height: 4.831vw;
  left: 1vw;
  position: absolute;
  top: 1.3vw;
  width: 6.039vw;
}

.p-onayami .p-onayami__seminar {
  margin-bottom: 10.87vw;
}

.p-onayami .p-onayami__seminar-ttl {
  margin-bottom: 4.797vw;
  text-align: center;
}

.p-onayami .p-onayami__seminar-ttl img {  
  width: 94.2vw;
  height: auto;
}

.p-onayami .p-onayami__seminar-items {
  display: grid;
  gap: 3.865vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-inline: auto;
  width: min(95%, 89.3vw);
}

.p-onayami .p-onayami__seminar-item {
  box-shadow: 0px 6px 12px rgba(13, 24, 40, 0.08);
  display: grid;
  grid-template-columns: 58px minmax(0, 1fr);
  background: #fff;
}

.p-onayami .p-onayami__seminar-item .box {
  padding-block: 6vw 0px;
  padding-inline: 5.797vw;
}

.p-onayami .p-onayami__seminar-item .box h3 {
  font-size: 4.348vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.2777777778;
}

.p-onayami .p-onayami__seminar-item .box p {
  font-size: 3.382vw;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.6428571429;
  margin-block: 1vw 0;
}

.p-onayami .p-onayami__totell-ttl {
  display: grid;
  gap: 2.072vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-bottom: 7.937vw;
  text-align: center;
}

.p-onayami .p-onayami__totell-ttl span.top {
  font-size: 5.797vw;
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.2083333333;
}

.p-onayami .p-onayami__totell-ttl span.bottom {
  font-size: 7.729vw;
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.59375;
}

.p-onayami .p-onayami__totell-box h3 {
  margin-bottom: -6.039vw;
  text-align: center;
}

.p-onayami .p-onayami__totell-box-con {
  background: #ffffff;
  border-radius: 2.415vw;
  box-shadow: 0px 0px 8px rgba(13, 24, 40, 0.16);
  display: grid;
  gap: 3.865vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-inline: auto;
  padding-block: 10.145vw 5.696vw;
  width: min(95%, 94.2vw);
}

.p-onayami .p-onayami__totell-box-con .img {
  text-align: center;
}

.p-onayami .p-onayami__totell-box-con .img img {
  height: auto;
  width: 34.783vw;
}

.p-onayami .p-onayami__totell-box-con .txt p {
  font-size: 3.382vw;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.7142857143;
  margin-inline: auto;
  width: min(95%, 84.5410628019vw);
}


.p-onayami .youtube-frame{width:100%;margin:0 auto 19.32vw;}
.p-onayami .youtube-frame .ttl{text-align:center;font-size:5.8vw;line-height:1.6;letter-spacing:0.25vw;font-weight:bold;margin:0 0 4.83vw 0;}
.p-onayami .youtube-frame iframe{width:92vw;height:70vw; margin: 0 auto;}



.p-onayami .p-onayami__bottom {
  margin-inline: auto;
  width: min(95%, 94.2vw);
}

.p-onayami .p-onayami__bottom-ttl {
  background: #288DC4;
  font-size: 4.348vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.4444444444;
  padding-block: 3.797vw 3.831vw;
  text-align: center;
  color: #fff;
}

.p-onayami .p-onayami__bottom-con {
  background: #ffffff;
  display: grid;
  gap: 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  padding-block: 6.246vw 8.145vw;
  padding-inline: 5.797vw;
}

.p-onayami .p-onayami__bottom-con-txt {
  display: contents;
}

.p-onayami .p-onayami__bottom-con-txt p {
  font-size: 3.382vw;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 2.2857142857;
  margin-bottom: 1.314vw;
  order: 3;
}

.p-onayami .p-onayami__bottom-con-txt p.top {
  font-size: 4.348vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.6666666667;
  margin-bottom: 5.729vw;
  order: 1;
}

.p-onayami .p-onayami__bottom-con-txt p.bottom {
  margin-bottom: 0;
  order: 5;
}

.p-onayami .p-onayami__bottom-con-txt ul {
  margin-bottom: 1.314vw;
  order: 4;
}

.p-onayami .p-onayami__bottom-con-txt ul li {
  font-size: 3.382vw;
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 2.2857142857;
  padding-inline: 4.831vw 0;
  position: relative;
}

.p-onayami .p-onayami__bottom-con-txt ul li:before {
  content: "・";
  font-size: 3.382vw;
  font-weight: 500;
  left: 0.068vw;
  letter-spacing: 0.05em;
  line-height: 2.2857142857;
  position: absolute;
  top: 0;
}

.p-onayami .p-onayami__bottom-con-img {
  margin-bottom: 1.797vw;
  order: 2;
}

.p-reason {
  background: url(../images/tax/reason_bg.jpg) no-repeat top center/cover;
  margin-bottom: 0vw;
}

.p-reason .l-inner.l-reason {
  padding-block: 14.493vw 0px;
}

.p-reason .p-reason__ttl {
  margin-bottom: 13.043vw;
  text-align: center;
}

.p-reason .p-reason__ttl img {
  width: 89.3vw;
  height: auto;
}

.p-reason .p-reason__items {
  display: grid;
  gap: 16.908vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-inline: auto;
  padding-bottom: 14.01vw;
  width: min(95%, 89.3vw);
}

.p-reason .p-reason__item {
  background: #ffffff;
  outline: 10px solid #DAD7C2;
  padding-block: 0 8.662vw;
}

.p-reason .p-reason__item .icon {
  left: 50%;
  margin-bottom: -5.246vw;
  position: relative;
  text-align: center;
  top: -7.246vw;
  transform: translateX(-50%);
}

.p-reason .p-reason__item .icon img {
  height: auto;
  width: 14.493vw;
}

.p-reason .p-reason__item .subttl {
  color: #DB4933;
  font-size: 5.797vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.5;
  margin-bottom: 7.729vw;
  text-align: center;
}

.p-reason .p-reason__item .con {
  display: grid;
  gap: 4.797vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-inline: auto;
  width: min(95%, 79.7101449275vw);
}

.p-reason .p-reason__item .con .txt {
  order: 2;
}

.p-reason .p-reason__item .con .txt p {
  font-size: 3.382vw;
  font-weight: 500;
  letter-spacing: 0em;
  line-height: 1.8571428571;
  margin-bottom: 6.797vw;
}

.p-reason .p-reason__item .con .txt p.top {
  font-size: 4.348vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1.6666666667;
  margin-bottom: 2.729vw;
}

.p-reason .p-reason__item .con .txt p.bottom {
  margin-bottom: 0;
}

.p-reason .p-reason__item .con .img {
  order: 1;
}

.p-reason .p-reason__txt {
  margin-bottom: 0;
  text-align: center;
}

.p-reason .p-reason__txt p.top {
  font-size: 4.348vw;
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.5555555556;
  margin-bottom: 2.589vw;
}

.p-reason .p-reason__txt p.bottom {
  font-size: 3.382vw;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 1.7142857143;
}

.p-reason .p-reason__human {
  position: relative;
  text-align: center;
  top: -52.971vw;
  width: 100%;
  margin-bottom: -8vw;
}

.p-reason .p-reason__human img {
  height: auto;
  width: 18.357vw;
}

.p-staff {
  background: #FFFBED;
}

.p-staff .l-inner.l-staff {
  padding-block: 19.324vw 26.324vw;
}

.p-staff .p-staff__box {
  background: #ffffff;
  margin-inline: auto;
  outline: 10px solid #DAD7C2;
  padding-block: 0vw;
  width: min(95%, 89.3vw);
}

.p-staff .p-staff__icon {
  position: relative;
  text-align: center;
  top: -2.415vw;
}

.p-staff .p-staff__icon img {
  height: auto;
  width: 38.647vw;
}

.p-staff .p-staff__logo {
  margin-bottom: 3.865vw;
  text-align: center;
}

.p-staff .p-staff__logo img {
  height: auto;
  width: 62.802vw;
}

.p-staff .p-staff__ttl {
  background: #212C68;
  color: #ffffff;
  font-size: 4.348vw;
  font-weight: 500;
  letter-spacing: 0.2em;
  line-height: 2.2222222222;
  margin-bottom: 3.662vw;
  margin-inline: auto;
  padding-block: 0vw;
  text-align: center;
  width: min(95%, 79.7101449275vw);
}

.p-staff .p-staff__items {
  display: grid;
  gap: 9.739vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  margin-inline: auto;
  width: min(95%, 79.7101449275vw);
}

.p-staff .p-staff__item {
  border-bottom: 1px solid #0D1828;
  display: grid;
  gap: 3.763vw 0;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  padding-block: 0px 3.662vw;
}

.p-staff .p-staff__item:last-child {
  border-bottom: none;
}

.p-staff .p-staff__item .con h3 {
  font-size: 4.348vw;
  font-weight: 700;
  letter-spacing: 0.05em;
  line-height: 1;
  margin-bottom: 3.971vw;
  text-align: center;
}

.p-staff .p-staff__item .con h3 span {
  display: block;
  font-size: 3.382vw;
  font-weight: 500;
  letter-spacing: 0.05em;
  line-height: 2.8571428571;
  margin-inline: 0px;
}

.p-staff .p-staff__item .con .txt p {
  font-size: 3.382vw;
  font-weight: 500;
  letter-spacing: 0em;
  line-height: 1.8571428571;
  margin-bottom: 5.797vw;
}

.p-staff .p-staff__item .con .txt p.bottom {
  margin-bottom: 0;
}

#tax .form-Box {
  background: url(../images/tax/special_bg_sp.jpg) no-repeat top center/cover;
  margin-inline: auto;
  padding-block: 0 11.739vw;
  width: 100%;
}

#tax .form-Box .form-Box-inner {
  background: #ffffff;
  margin-inline: auto;
  padding-block: 0 2.415vw;
  position: relative;
  top: -7.797vw;
  width: min(95%, 94.2vw);
}

#tax .form-Box .formttl {
  align-items: center;
  background: #DB4933;
  display: flex;
  gap: 0 1.932vw;
  justify-content: center;
  margin-bottom: 7.729vw;
  padding-block: 4.314vw 4.831vw;
}

#tax .form-Box .formttl span.icon img {
  height: auto;
  width: 6.763vw;
}

#tax .form-Box .formttl span.txt {
  color: #ffffff;
  font-size: 4.348vw;
  font-weight: 700;
  letter-spacing: 0em;
  line-height: 1.2777777778;
}

#tax .form-Box .form-Box-con {
  background: #F2F2F2;
  margin-inline: auto;
  padding-block: 0 9.662vw;
  width: min(95%, 89.3vw);
}
}