/*-----------------
基本設定
------------------*/
body{
  font-size: 4.5vw;
}
.pc{
  display: none;
}
.tab{
  display: none;
}
.mobi{
  display: block;
}
.pc.tab{
  display: none;
}
.tab.mobi{
  display: block;
}
h2{
  font-size: 6vw;
}
/*-----------------
header
------------------*/
.header-wrap{
  flex-wrap: wrap;
  height: 50px;
}
.header-wrap .logo{
  margin-left: 2.5%;
  width: 60%;
}
.hamburger {
  width: 50px;
  height: 50px;
  position: relative;
  z-index: 999;
}
.hamburger span{
  width: 35px;
  height: 2px;
  background: #888888;
  display: block;
  position: absolute;
  left: 50%;
  transition: all ease .3s;
}
.hamburger span:first-of-type{
  top: 12px;
  transform: translateX(-50%);
}
.hamburger span:nth-of-type(2){
  top: 50%;
  transform: translate(-50%,-50%);
}
.hamburger span:last-of-type{
  bottom: 12px;
  transform: translateX(-50%);
}
.hamburger span.active{
  background: #fff;
}
.hamburger span:first-of-type.active{
  transform: rotate(-45deg) translateX(-50%);
  width: 33px;
}
.hamburger span:nth-of-type(2).active{
  opacity: 0;
}
.hamburger span:last-of-type.active{
  transform: rotate(45deg) translateX(-50%);
  width: 33px;
}
.header-nav{
  width: 100%;
  position: fixed;
  left: 0;
  top: 0;
  transform: translateX(-100%);
  transition: all ease .3s;
  background: #282f5f;
  height: 100%;
  padding: 0 2.5%;
}
.header-nav .logo{
  width: 60%;
  border: 0;
  padding: 0;
  height: 50px;
  display: flex;
  align-items: center;
}

.header-nav a{
  color:#fff;
  padding: 10px;
  border-bottom: 1px solid #fff;
  display: block;
}
.header-nav ul{
  margin-top: 50px;
  padding: 0;
}
.header-nav li:last-of-type{
  margin-top: 50px;
}
.header-nav .btn{
  width: 100%;
  background: #fff;
  color: #282f5f;
  padding: 10px;
  width: 80%;
  margin: auto;
}
.header-nav.active{
  transform: translateX(0);
}
/*-----------------
top
------------------*/
.top{
  background: url(images/fv-sp.jpg) no-repeat;
  background-size: cover;
  aspect-ratio: 7/8;
  margin-top: 50px;
}
.top h1{
  font-size: 4.3vw;
  bottom: 5%;
}
/*-----------------
about
------------------*/
.about h2{
  margin-bottom: 30px;
}
.about-wrap{
  align-items: flex-start;
}
.about-wrap img{
  width: 10%;
  height: auto;
}
.about-txt{
  margin-top: 30px;
  width: 100%;
}
.about-txt p{
  margin-bottom: 20px;
}
.about-txt .btn{
  width: 80%;
  padding: 1rem;
}
/*-----------------
service
------------------*/
.service_audit h2{
  margin: 20px auto;
}
.service-wrap{
  column-gap: unset;
  justify-content: center;
  flex-wrap: wrap;
}
.service-wrap img{
  width: 80%;
  height: 320px;
  object-fit: cover;
}
.service-txt{
  margin-top: 30px;
}
.service-txt p{
  margin-bottom: 30px;
}
.service_taxation .service-wrap{
  flex-wrap: wrap;
}
.service_taxation-individual-flex{
  flex-wrap: wrap;
}
.service_audit-about{
  margin-top: 0;
  padding: 30px 0;
}
.service_audit-type{
  padding: 40px 0;
}
.service-boxes-border{
  margin-bottom: 30px;
}
.service-boxes-border dl{
  margin-top: 30px;
  padding: 20px 10px;
  height: 300px;
  width: 100%;
}
.service-boxes-border dt{
  font-size: 5vw;
}
.service_audit-optional{
  padding: 30px 0;
}
.service_audit-optional-txt:first-of-type{
  margin-bottom: 30px;
}
.service_audit-optional ul{
  margin: 30px 0;
}
.service_audit-optional li span{
  width: 100%;
  margin-right: 0;
}
.service_audit-merit{
  padding: 30px 0;
  background-size: cover;
}
.service-boxes dl{
  margin-top: 30px;
  width: 100%;
}
.service_audit-other{
  padding: 30px 0;
}
.service_audit-other .service-wrap{
  flex-wrap: wrap-reverse;
}
.service_audit-achievement{
  padding: 30px 0;
}
.service_audit-achievement li{
  margin-top: 20px;
}
.service_taxation{
  padding: 50px 0 0;
}
.service_taxation .service-wrap{
  margin: 30px 0;
}
.service_taxation-individual{
  padding: 50px 0;
}
.service_taxation-individual-flex{
  margin: 30px auto;
}

.service_taxation-individual-txt P:first-of-type{
  margin-bottom: 20px;
}
.service_taxation-individual-txt .big{
  font-size: 5vw;
}
.service-boxes dl{
  padding: 20px;
  height: 270px;
  padding: 20px 10px;
}
.service-boxes dt{
  font-size: 5vw;
}
.service_advisory{
  padding: 50px 0;
}
.service_audit-achievement{
  padding: 30px 10px;
}
.service_audit h2{
  margin: 0 0 30px;
}
.service_audit-achievement li{
  width: 100%;
  font-size: 4vw;
}
.content-ttl span{
  padding: 0 20px 0 0;
}
.service_taxation-individual-flex img{
  width: 100%;
}
/*-----------------
cta
------------------*/
.cta{
  aspect-ratio: 8/9;
}
.cta-inner{
  padding: 30px 10px;
  bottom: 30px;
  flex-wrap: wrap;
}
.cta-inner p{
  font-size: 4vw;
}
.cta-inner a{
  font-size: 5vw;
  padding: 20px 20px 20px 80px;
  margin-top: 20px;
  width: 100%;
}
.cta-inner a::after{
  width: 20px;
}
/*-----------------
info
------------------*/
.info{
  padding: 50px 0;
}
.info table{
  margin: 30px auto;
}
.info table th,
.info table td{
  padding: 10px;
}
.info table th{
  width: 25%;
}
.info-img img{
  width: calc(100% / 3);
}
.greeting-inner{
  flex-wrap: wrap;
  margin-top: 30px;
}
.greeting{
  padding: 50px 0 0;
}
.greeting-inner img{
  width: 100%;
}
.greeting-txt p{
  margin-bottom: 20px;
}
.greeting-txt p:first-of-type{
  font-size: 5vw;
  margin-top: 20px;
}
/*-----------------
footer
------------------*/
.footer-wrap{
  flex-wrap: wrap;
  padding: 30px 2.5%;
}
.footer-copy{
  font-size: 3vw;
}
.footer-nav{
  flex-wrap: wrap;
  margin: 0;
}
.footer-nav ul{
  width: 100%;
  margin-top: 30px;
}
/*-----------------
page
------------------*/
.page-wrap{
  margin-top: 50px;
}
.page-ttl{
  font-size: 6vw;
} 
.page-wrap h1{
  margin: 0 auto 30px;
  padding-top: 30px;
  font-size: 6vw;
}
.page-inner{
  padding: 20px 0 30px;
}

/*-----------------
page profile
------------------*/
.profile{
  flex-wrap: wrap;
  justify-content: center;
}
.profile-txt p{
  font-size: 6vw;
}
.profile-txt p span{
  font-size: 5vw;
}
.profile-txt p:first-of-type{
  margin-bottom: 20px;
  text-align: center;
}
.profile img{
  width: 80%;
}
.profile-txt li{
  margin-bottom: 20px;
  padding-left: 30vw;
}
.profile-txt li span::before{
  left: 20vw;
  width: 30px;
}
/*-----------------
page contact
------------------*/
.contact{
  padding: 20px 2.5%;
}
.contact table th,
.contact table td{
  display: block;
  padding: 10px;
}
.contact table th{
  border:0;
}