html,body,div,span,applet,object,iframe,h1,h2,h3,h4,h5,h6,p,blockquote,pre,a,abbr,acronym,address,big,cite,code,del,dfn,em,img,ins,kbd,q,s,samp,small,strike,strong,sub,sup,tt,var,b,u,i,center,dl,dt,dd,ol,ul,li,fieldset,form,label,legend,table,caption,tbody,tfoot,thead,tr,th,td,article,aside,canvas,details,embed,figure,figcaption,footer,header,hgroup,menu,nav,output,ruby,section,summary,time,mark,audio,video{
	margin:0;
	padding:0;
	border:0;
	font-size:100%;
	font:inherit;
	/*vertical-align:baseline;*/
}
article,aside,details,figcaption,figure,footer,header,hgroup,menu,nav,section{
	display:block;
}

/ol,ul{
	list-style:none;
}

/*-------------------------------------------------------------------------*/
body {
	background-image:url("image/bg022.gif");
	background-repeat:repeat;
	max-width:1080px;
	padding: 0;
	margin:0 auto;
}

header{
	background-color: #faf0e6;
}
.title{
	max-width:400px;
	max-width:25%;
	background-color:#804000;
	border-radius: 20px;
	color:#fff; 
	font-size: 30px; 
	padding: 10px;
	margin:20px auto;
}

article .back {
	width:200px;
	float:right;
	margin-right:100px;
}
article .back img {
	margin:0;
}
article .toiawase {
	line-height:310%;
	font-size:150%;
	
}

.haba1 {
	max-width:370px;
	width:100%;
	margin-left:30px;
	margin-top:0;
	margin-bottom:0;
}

.haba2 {
	max-width:150px;
	width:100%;
	margin-left:340px;
	margin-top:0;
}

.haba3 {
	max-width:1080px;
	width:70%;
	margin:10px auto;
	margin-left:40px;
	margin-top:0;
	margin-bottom:0;
	line-height:40px;
	float:left;
}

.side1 {
	float:left;
	margin-bottom:10px;
	max-width:460px;
	width:100%;
	
}

.side1 p{
	font-size:140%;
	font-weight:bold;
}

.side1 img{
	max-width:400px;
	width:100%;
}

.side2 {
	float:right;
	margin-bottom:10px;
	max-width:360px;
	width:100%;
	color:#000;
}

.side2 p{
	font-size:120%;
	font-weight:normal;
}

.side2 img{
	max-width:250px;
	width:100%;
}

.side2 a {
	color:#000;
}

footer img {
	margin:0;
}

.copyright{
	color: #000;
	font-size: 12px;
	text-align: center;
}

.logo1 img{
	max-width:500px;
	width:100%;
	margin:50px 10px 10px 40px;
}

.logo2 img{
	max-width:500px;
	width:90%;
	margin:10px 10px 10px 20px;
	border: 0px #000000 solid;
}

.logo3 img{
	max-width:400px;
	width:100%;
	margin:10px 10px 10px 20px;
	float:left;
}

.logo3 p{
	max-width:400px;
	width:100%;
	padding:10px 10px 0 70px;
	font-weight:bold;
	color:#800000;
}

.logo4 p{
	max-width:400px;
	width:100%;
	padding:110px 10px 0 70px;
	float:right;
}

/*------------------------------------------------------------*/
@media only screen and (min-width: 480px) {
.logo2 img{
	display:none;
}

.side3{
	display:none;
}
}
/*-------------------------------------------------------------------*/
ul.topnav {
	float: left;
	max-width:470px;
	width:100%;
	overflow: hidden;
	margin: 0;
	padding: 0;
	list-style-type: none;
}
ul.topnav li {
	float: left;
}
ul.topnav li a {
	display: block;
	padding: 5px 10px;
	font-size:110%;
	font-weight:bold;
	text-align: center;
	text-decoration: none;
	color:#000;
	border:solid 1px #fff;
}
ul.topnav li a:hover:not(.active) {
	background-color: #a9bce2;
	/*border:solid 1px red;*/
}
ul.topnav li a.active {
	background-color: #da3c41;
}
ul.topnav li.right {
	float: right;
}

.clear {
	clear: both;
}
.sliderImage span strong {
    font-size: 14px;
}
.top {
	top: 0;
	left: 0;
}
.bottom {
	bottom: 5px;
    	left: 0;
}
ul { list-style-type: none;}

/*グローバルナビ*/

#global-nav {
	max-width: 100%;
	width:100%;
	padding:auto;
}

#global-nav li {
	float: left;
	width: 25%;       /*グローバルナビの幅*/
	background: #999;
	border: 0px solid #fff;
	box-sizing: border-box;
}

#global-nav li a {
	display: block;
	padding: 5px 0;
	color: #000;
	text-decoration: none;
	text-align: center;
}

#global-nav .host a {
	color: #404040;
	background: #ffffff;
	vertical-align: middle;
	border: 1px solid #fff;
}

#global-nav .host a:hover {
	color: #404040;
	background: #ffffff;
}

/*----------------------------------------------------------*/
@media screen and (max-width: 767px) {
#global-nav {
	max-width: 100%;
	width:100%;
}

#global-nav li {
	float: left;
	width: 100%;
	background: #aaa;
	border-right: 0px solid #000;
	box-sizing: border-box;
}

#global-nav li a {
	display: block;
	padding: 5px 0;
	color: #000;
	text-decoration: none;
	text-align: center;
}
}
/*-----------------------------------------------------------*/
/*-----------------------------------------------------------*/
@media only screen and (max-width: 480px) {

#global-nav {
	max-width: 100%;
	width:100%;
	margin-bottom:0;

}

#global-nav li {
	float: left;
	max-width: 100%;
	width: 100%;
	background: #aaa;
	border-right: 0px solid #000;
	box-sizing: border-box;
}

#global-nav li a {
	display: block;
	padding: 0;
	font-size:120%;
	color: #000;
	text-decoration: none;
	text-align: center;
}

article .back {
	width:150px;
	float:right;
	margin-right:20px;
}

ul.topnav li a {
	display: block;
	padding: 5px 7px;
	font-size:90%;
	font-weight:bold;
	text-align: center;
	text-decoration: none;
	color:#000;
	border:solid 1px #fff;
}

.logo1 img{
	display:none;
}

.side2{
	display:none;
}

.copyright{
	font-size:60%;
	text-align: center;
}

.side3 p{
	float:left;
	margin-bottom:10px;
	margin-left:20px;
	max-width:400px;
	width:100%;
	color:#000;
	font-weight:bold;
}

.side3 img{
	max-width:250px;
	width:100%;
}
.side3 a {
	color:#000;
}
}
/*-------------------------------------------*/

table{
	border-collapse:collapse;
	border-spacing:0;
}


.header img { 
	width: 100%;
	max-width: 1000px; 
	margin: 0 auto; 
	padding: 0 0; 
}

.relative {
    position: relative;
    max-width:100%;
    opacity : 1;
}
/* 重ねる画像 */
.absolute {
    position: absolute;
    max-width:50%;
    left: 30px;
    bottom: 0px;
}

.relative1 {
    position: relative;
    max-width:100%;
    opacity : 1;
}
/* 重ねる画像 */
.absolute1 {
    position: absolute;
    max-width:90%;
    left: 60px;
    bottom: 40%;
}

#menu{
	width: 100%;
	max-width: 100%;
	margin: 0 auto;
	/*padding: 10px;*/
	/*margin-left: 10%;*/
	
}

#menu li{
	/*display: block;*/
	float: left;
	/*width: 20%;*/
	margin: 0;
	/*padding: 10px;*/
}
#menu li a{
	display: block;
	padding: 10px 0 10px;
	background: #ccc;
	color: #000;
	text-align: center;
	text-decoration: none;
	font-weight:bold;
	font-size:130%;
	border:solid 1px #fff;
	line-height: 30px;
}
#menu li a:hover{
	background: #a9bce2;
	/*border:solid 1px red;*/
}

#toggle{ 
	display: none;
}

article img{
	width: 100%;
	max-width:1080px;
	/*height: auto;*/
	margin: 0 auto;
	vertical-align: bottom;
}

article {
	max-width:1080px;
	margin:auto;
	padding:10px 30px;
	background:#fefefe;
}
article h1 {
	font-size:200%;
	background:fff;
	text-align:center;
	padding:20px 30px;
}

article h2 {
	font-size:160%;
	background:fff;
	text-align:center;
	padding:20px 30px;
}

article p {
	width: 100%;
	max-width:1080px;
	text-align:left;
	font-size:120%;
	padding:10px 15px;
  	font-weight: normal;
  	line-height: 25px;
}

.moji05 {
	letter-spacing:0.5em;
}
.moji2 {
	letter-spacing:2em;
}
.moji3 {
	letter-spacing:3em;
}

h1{
	max-width:1080px;
	margin:0 auto; 
	text-align:left;
}

.clr {
	clear:both;
}

/*-------------------------------------------------*/
@media only screen and (max-width: 768px) {
  #menu li{
	width: 33.3%;
	border-bottom: 1px solid #444;
  }

#global-nav {
	max-width: 100%;
	width:100%;
}

#global-nav li {
	float: left;
	width: 100%;
	background: #aaa;
	border-right: 0px solid #000;
	box-sizing: border-box;
}

#global-nav li a {
	display: block;
	padding: 5px 0;
	color: #000;
	text-decoration: none;
	text-align: center;
}

.absolute1 {
    left: 20px;
    
}

.title{
	max-width:250px;
	max-width:40%;
	font-size: 20px; 
	padding: 5px;
	margin:10px auto;
}
}
/*------------------------------------------------*/
@media only screen and (max-width: 480px) {
  #menu{
	display: none;
  }
  #menu li{
	width: 100%;
	max-width: 430px
	text-align:center;
  }
  #toggle{
	display: block;
	position: relative;
	width: 100%;
	background: #222;	margin-bottom:0;
  }
  #toggle a{
	display: block;
	position: relative;
	padding: 12px 0 10px;
	border-bottom: 1px solid #444;
	font-size:100%;
	color: #fff;
	text-align: center;
	text-decoration: none;
	margin-left:120px;/*メニュー左右位置left,rightで選択*/
  }
  #toggle:before{
	display: block;
	content: "";
	position: absolute;
	top: 50%;
	right: 10px;/*ハンバーグleft,rightで選択*/
	width: 20px;
	height: 19px;    /*ハンバーグ*/
	margin-top: -10px;
	background: #fff;
  }
  #toggle a:before, #toggle a:after{
	display: block;
	content: "";
	position: absolute;
	top: 50%;
	right: 10px;/*ハンバーグleft,rightで選択*/
	width: 20px;
	height: 4px;    /*ハンバーグ*/
	background: #222;
  }
  #toggle a:before{
	margin-top: -6px;
  }
  #toggle a:after{
	margin-top: 2px;
  }

  article h1 {
	font-size:150%;
	padding:15px 10px;

}
  article h2 {
	font-size:120%;
	text-align:left;
	padding:10px 10px;
}

.title{
	max-width:200px;
	max-width:50%;
	font-size: 17px; 
	padding: 5px;
	margin:10px auto;
}

.absolute1 {
    left: 10px;
    
}

.haba1 {
	max-width:280px;
	width:100%;
	margin-left:30px;
	margin-top:50px;/*赤坂和仁税理士事務所ロゴの位置*/
	margin-bottom:0;
}

.haba2 {
	max-width:100px;
	width:100%;
	margin-left:150px;
	margin-top:0;
}
.haba3 {
	max-width:300px;
	max-width:100%;
	margin:auto;
	margin-top:0;
	margin-bottom:0;
	margin-left:20px;
	font-size:90%;
}

.logo3 img{
	max-width:300px;
	max-width:100%;
	margin:10px ;
	float:left;
	padding:10px 10px 0 0;
}

.logo3 p{
	max-width:300px;
	max-width:100%;
	padding:20px 10px 0 40px;
	font-size:110%;
	font-weight:bold;
	color:#800000;
}

.logo4 p{
	max-width:300px;
	max-width:100%;
	padding:0 ;
	float:right;
	font-size:110%;
	padding:0 0 20px 40px;
}
}
/*-----------------------------------------------*/