@charset "utf-8";
/*==================================================
	スマホのみに適用
==================================================*/
@media only screen and (max-width: 640px){
	body { font-size: 85%; }
	.dsp_hp, .dsp_hpt { display: none; }

	/* ヘッダ */
	#header h1.title {
		width: calc(100% - 160px);
	}
	/* コンテナ */
	#wrap, #footer {
		min-width: 320px;
	}
	#container h3.sub {
		margin-bottom: 20px;
		font-size: 20px;
	}
	#container .sub02 {
		margin-bottom: 10px;
		font-size: 18px;
	}
	#container .sub03 {
		margin-bottom: 20px;
		font-size: 18px;
	}
	#container .sub03::before {
		width: 100%;
	}
	/* フッター */
	#footer .box {
		font-size: 12px;
	}
	#footer .box .ttl {
		margin-bottom: 20px;
	}
	#footer .box .ttl img {
		width: 250px;
	}
	#footer .box table:nth-child(2) {
		border: none;
	}
	#copyright {
		height: auto;
		line-height: 1.6;
		padding: 5px 0;
	}
	/* 枠のマージン・パディング */
	.mb { margin-bottom: 30px; }
	.pt { padding-top: 30px; }
	.pb { padding-bottom: 30px; }
	/*--------------------------------------------------
		トップページ
	--------------------------------------------------*/
	/* slider */
	.slider div {
		max-height: 250px;
	}
	/**/
	#top_msg h3 {
		margin-bottom: 20px;
		font-size: 20px;
	}
	#top_msg h3::before,
	#top_msg h3::after {
		width: 100%;
	}
	#top_msg h3::after {
		width: 120px;
	}
	/* コンテンツ */
	#top_contents::before {
		top: 200px;
		height: calc(100% - 200px);
	}
	#top_contents h3 {
		margin-bottom: 30px;
		font-size: 20px;
		line-height: 46px;
	}
	#top_contents h3 span {
		width: 90%;
	}
	#top_contents h3 span::before {
		border-top-width: 46px;
	}
	#top_contents h3 span::after {
		border-bottom-width: 46px;
	}
	#top_contents dl {
		padding-top: 80px;
	}
	#top_contents dl::before,
	#top_contents dl::after {
		width: 40px;
		height: 40px;
	}
	#top_contents dt {
		padding-top: 80px;
		font-size: 25px;
	}
	#top_contents dt b {
		font-size: 30px;
	}
	#top_contents dt b::first-letter {
		font-size: 38px;
	}
	#top_contents .btn a {
		font-size: 18px;
		line-height:46px;
	}
	#top_contents .btn li+li {
		margin-top: 15px;
	}
	/* お知らせ */
	#top_info dl {
		padding: 15px;
	}
	/*--------------------------------------------------
		企業会計支援
	--------------------------------------------------*/
	#inheritancetax_pr {
		padding-bottom: 30px;
	}
	#inheritancetax_pr .sub03 {
		margin-bottom: 20px;
		font-size: 20px;
		letter-spacing: normal;
	}
	#inheritancetax_pr .text02 {
		line-height: 30px;
		left: 0;
		bottom: 0;
		font-size: 16px;
		text-align: left;
		padding: 15px;
		position: relative;
		transform: none;
		-webkit-transform: none;
		-ms-transform: none;
	}
	#inheritancetax_pr .text02 br {
		display: none;
	}
	#inheritancetax_contents {
		padding-top: 30px;
	}
	#inheritancetax_contents .box {
		margin-bottom: 30px;
	}
	#inheritancetax_contents .box::before, #inheritancetax_contents .box::after {
		width: 42px;
		height: 42px;
	}
	#inheritancetax_contents .sub_box {
		padding: 15px;
		flex-wrap: wrap;
	}
	#inheritancetax_contents .even {
		flex-direction: column-reverse;
	}
	#inheritancetax_contents .sub_box .text {
		width: 100%;
		margin-bottom: 20px;
	}
	#inheritancetax_contents .sub_box .text h3 {
		font-size: 19px;
		line-height: 35px;
	}
	#inheritancetax_contents .sub_box .text h3 .clr {
		font-size: 17px;
	}
	#inheritancetax_contents .sub_box .text h3 .sml {
		font-size: 14px;
	}
	#inheritancetax_contents .sub_box .text li::before {
		position: relative;
		top: -2px;
	}
	#inheritancetax_contents .sub_box .photo {
		width: 100%;
	}
	#inheritancetax_contents .sub_box .photo img {
		width: 100%;
	}
	/*--------------------------------------------------
		固定資産再評価支援
	--------------------------------------------------*/
	#propertytax .box_flex .box {
		width: 100%;
	}
	#propertytax .box .in .step,
	#propertytax .box .in .txt {
		width: 100%;
	}
	#propertytax .box .in .step {
		margin-top: -10px;
	}
	#propertytax01 .photo {
		margin-bottom: 20px;
	}
/*------------------------------------------------*/
}