@charset "UTF-8";
/* CSS Document */
@media screen and (min-width: 0) {
  .sp {
    display: block;
  }

  .pc {
    display: none;
  }

  .bg_img {
    background: transparent;
    height: 200px;
  }

  .bg_img::before {
    content: "";
    display: block;
    position: fixed;
    top: 0;
    left: 0;
    z-index: -1;
    width: 100%;
    height: 100vh;
    background: url("../images/img_bg.jpg") no-repeat rgba(0, 0, 0, 0);
    background-size: cover;
    background-position: center;
  }

  #wrapper {
    width: 100%;
    box-sizing: border-box;
    font-feature-settings: "palt" 1;
    text-align: justify;
  }

  .txt_red {
    color: #E7380D;
  }

  .txt_blue {
    color: #001952;
  }

  p {
    font-size: 1.6em;
    font-weight: 300;
    line-height: 1.75;
    letter-spacing: -0.02em;
  }

  .br_sp {
    display: inline-block;
  }

  .clearfix::after {
    content: "";
    display: block;
    clear: both;
  }

  /*ヘッダー*/
  header {
    width: 100%;
    padding: 15px 20px;
    height: 80px;
    background-color: #001952;
    position: fixed;
    top: 0;
    left: 0;
    z-index: 1500;
    border-bottom: 1px solid #000E21;
  }

  header .box_inner {
    height: 100%;
  }

  header .logo {
    width: 80%;
    height: 100%;
    display: flex;
    flex-wrap: wrap;
    align-content: space-around;
  }

  header .logo p {
    width: 100%;
    text-align: left;
    font-size: 1.4em;
    white-space: nowrap;
    letter-spacing: normal;
    color: #fff;
    font-weight: 400;
    line-height: 1.25;
  }

  header .logo img {
    width: 100%;
    max-width: 250px;
    height: auto;
  }

  header .nav.sp {
    position: fixed;
    top: 0;
    left: 0;
    z-index: 1000;
    width: 100vw;
    height: 100%;
    padding: 80px 0 0;
    display: none;
  }

  header nav.sp ul {
    height: 100%;
    padding: 30px 20px;
    overflow-y: scroll;
  }

  header nav.sp ul li {
    font-size: 16px;
    color: #fff;
    border-top: 1px solid #fff;
    line-height: 50px;
  }

  header nav.sp ul li.sub_cont {
    border-color: #C8FFFF;
    text-indent: 1em;
  }

  header nav.sp ul li:nth-child(7) {
    border-bottom: 1px solid #fff;
  }

  header nav ul li.contact,
  .back {
    border: none;
    width: 200px;
    height: 60px;
    line-height: 60px;
    margin: 30px auto 0;
    text-align: center;
    background: #E7380D;
    border-radius: 3px;
  }

  .back {
    color: #fff;
    display: block;
    border-radius: 3px;
  }

  header nav ul li a {
    display: block;
  }

  header .nav_btn {
    width: 35px;
    height: 35px;
    z-index: 1200;
    cursor: pointer;
    position: absolute;
    top: 50%;
    right: 20px;
    transform: translateY(-50%);
    background: #E7380D;
  }

  .hamburger_line {
    transition: all 0.6s;
    width: 25px;
    height: 2px;
    position: absolute;
    left: 5px;
    transform: translateY(-50%);
    background-color: #fff;
  }

  .hamburger_line01 {
    top: 30%;
  }

  .hamburger_line02 {
    top: 50%;
  }

  .hamburger_line03 {
    top: 70%;
  }

  /* 表示された時用のCSS */
  .nav_open header nav.sp {
    display: block;
  }

  .nav_bg {
    opacity: 0;
    transition: all 0.75s;
    width: 100vw;
    height: 100vh;
    z-index: 100;
    top: 80px;
    left: 0;
    visibility: hidden;
    background-color: rgba(0, 25, 82, 0.95);
    cursor: pointer;
    position: fixed;
  }

  .nav_open .nav_bg {
    opacity: 1;
    visibility: visible;
  }

  .nav_open .hamburger_line01 {
    transform: rotate(45deg);
    top: 50%;
  }

  .nav_open .hamburger_line02 {
    width: 0;
    left: 50%;
  }

  .nav_open .hamburger_line03 {
    transform: rotate(-45deg);
    top: 50%;
  }

  /*メインビジュアル*/
  .bg {
    padding: 80px 0 0;
    background-color: #001952;
  }

  .mv {
    width: 100%;
    height: 240px;
    padding: 25px 20px 0;
    position: relative;
    background: url("../images/img_top.jpg");
    background-position: center;
    background-size: cover;
  }

  .mv p {
    color: #fff;
    line-height: 1.25;
    text-align: end;
    text-shadow: 0px 0px 3px #001952;
  }

  .mv p.main {
    font-family: 'Noto Serif JP', serif;
    font-size: 38px;
    letter-spacing: -0.05em;
    margin: 0 0 10px;
  }

  .mv p.sub {
    font-family: 'Noto Serif JP', serif;
    font-size: 14px;
    letter-spacing: 0.02em;
  }

  .mv p .txt_red,
  .mv p .txt_blue {
    text-shadow: 0px 0px 3px #fff;
  }

  .scroll {
    width: 60px;
    height: 60px;
    position: absolute;
    top: 100%;
    left: 50%;
    display: block;
  }

  .scroll_txt {
    font-size: 14px;
    font-weight: 600;
    padding: 0 0 0 1em;
    position: absolute;
    top: 100%;
    left: 50%;
    display: block;
  }

  .scroll .arrow {
    content: "";
    display: inline-block;
    height: 12px;
    position: absolute;
    bottom: 50%;
    left: 0;
    width: 12px;
  }

  .scroll .allow,
  .scroll .allow-bar {
    box-shadow: 0 0 1px #fff;
    border-color: #001952;
  }

  .scroll .arrow.arrow-bar::before {
    bottom: 1px;
    content: '';
    height: 60px;
    position: absolute;
    right: 0;
    transform-origin: bottom;
    width: 2px;
    background: #001952;
    box-shadow: 0 0 3px rgba(255, 255, 255, 0.75);
  }

  .scroll .arrow::after {
    border-bottom-style: solid;
    border-bottom-width: 2px;
    border-bottom-color: transparent;
    border-right-style: solid;
    border-right-width: 2px;
    border-right-color: #001952;
    content: '';
    display: inline-block;
    width: 12px;
    height: 12px;
    position: absolute;
    bottom: 4px;
    left: 50%;
    transform: rotate(45deg);
  }

  .scroll .arrow.is-bottom {
    transform: translateX(-100%) translateY(50%);
  }

  /*社長挨拶*/
  #greeting {
    padding: 60px 20px 40px;
    background: #fff;
  }

  #greeting hr {
    border: 1px solid #001952;
  }

  #greeting h2 {
    margin: 20px 0;
    text-align: left;
    font-family: 'Noto Serif JP', serif;
    font-size: 19px;
    font-weight: 600;
    letter-spacing: 0.05em;
  }

  #greeting p {
    margin: 20px 0;
  }

  #greeting .ceo_name {
    font-size: 1.6em;
    text-align: end;
    vertical-align: bottom;
  }

  #greeting .ceo_name img {
    width: 100px;
    height: auto;
    margin: 0 0 3px 10px;
  }

  /*企業理念*/
  #policy::before {
    content: "";
    height: 200px;
  }

  #policy {
    padding: 60px 20px 5px;
    background: #fff;
  }

  #policy h2 {
    font-size: 18px;
    color: #001952;
    margin: 0 0 20px;
    text-align: center;
    letter-spacing: 0.05em;
  }

  #policy h2 .txt_red {
    font-size: 21px;
    font-weight: 600;
    line-height: 1.5;
    padding: 0 0 3px 0;
  }

  #policy p {
    margin: 20px 0;
    letter-spacing: normal;
  }

  #policy p.jump {
    margin: 14px auto 0;
    padding: 0 20px;
    width: 100%;
    max-width: 320px;
    height: 54px;
    color: #fff;
    line-height: 54px;
    font-weight: 400;
    letter-spacing: 0.1em;
    background: #001952;
    background: linear-gradient(to right, #001952 40%, #2d55ad 100%);
    box-shadow: 5px 5px 0 rgba(0, 25, 82, 0.2);
  }

  #policy p.jump a {
    display: block;
    position: relative;
  }

  #policy p.jump a .arrow {
    display: inline-block;
    height: 12px;
    position: absolute;
    top: 50%;
    right: 0;
    width: 12px;
  }

  #policy p.jump a .allow,
  #policy p.jump a .allow-bar {
    border-color: #fff;
  }

  #policy p.jump a .arrow.arrow-bar::before {
    bottom: 1px;
    content: '';
    height: 36px;
    position: absolute;
    right: 0;
    transform-origin: bottom;
    width: 1px;
    transform: rotate(-45deg);
    background: #fff;
  }

  #policy p.jump a .arrow::after {
    border-bottom-style: solid;
    border-bottom-width: 1px;
    border-bottom-color: transparent;
    border-right-style: solid;
    border-right-width: 1px;
    content: '';
    display: inline-block;
    height: 12px;
    position: absolute;
    top: 0;
    left: 0;
    width: 12px;
  }

  #policy p.jump a .arrow.is-right {
    transform: rotate(315deg) translateY(-50%);
  }

  /*お客様へ*/
  #customer {
    padding: 60px 20px 20px;
    background: #fff;
    color: #001952;
  }

  #customer h2 {
    width: 100%;
    font-size: 21px;
    letter-spacing: 0.25em;
    text-align: center;
    font-weight: 600;
    line-height: 2;
    border-top: 2px solid #001952;
    border-bottom: 2px solid #001952;
  }

  #customer section {
    margin: 20px 0 40px;
  }

  #customer h3 {
    text-align: center;
    color: #fff;
    font-size: 18px;
    font-weight: 600;
    height: 35px;
    line-height: 35px;
  }

  #customer hr {
    transform: rotate(90deg);
    float: left;
    display: none;
  }

  /*法人のお客様へ*/
  #customer #company h3:before {
    content: "";
    display: block;
    width: 35px;
    height: 35px;
    background: url(../images/img_03.png) no-repeat;
    background-size: cover;
    float: left;
  }

  #customer #company h3 {
    background: #001952;
  }

  /*個人のお客様へ*/
  #customer #owner h3:before {
    content: "";
    display: block;
    width: 35px;
    height: 35px;
    background: url(../images/img_04.png) no-repeat;
    background-size: cover;
    float: left;
  }

  #customer #owner h3 {
    background: #E7380D;
  }

  #customer p {
    margin: 20px 0 30px;
  }

  #customer h4 {
    font-size: 18px;
    font-weight: 600;
    margin: 30px 0 0;
    padding: 0 0 5px;
    border-bottom: 3px solid #E7380D;
  }

  #customer p.tasks {
    margin: 10px 0;
    border-left: 2px solid;
    padding-left: 1rem;
  }

  #customer #company p.tasks {
    border-color: #001952;
    color: #E7380D;
  }

  #customer #owner p.tasks {
    border-color: #E7380D;
    color: #001952;
  }

  #customer ul li {
    font-size: 14px;
    font-weight: 300;
    line-height: 1.5;
    list-style: disc;
    text-indent: -1rem;
    padding-left: 1rem;
    list-style-position: inside;
  }

  #customer #owner ul li {
    color: #E7380D;
  }

  /*業務内容と報酬体系について*/
  #price {
    background: #001952;
    color: #fff;
    padding: 0 0 60px;
  }

  #price .box_inner {
    padding: 0 20px;
  }

  #price h2 {
    width: 100%;
    background: #E7380D;
    text-align: center;
    font-size: 21px;
    letter-spacing: 0.1em;
    line-height: 2.5;
    font-weight: 600;
  }

  #price ul {
    width: 270px;
    margin: 40px auto 0;
  }

  #price ul h3 {
    text-align: center;
    font-size: 2.1em;
    background: #E7380D;
    color: #fff;
    font-weight: 300;
    width: 150px;
    margin: 0 auto 20px;
    padding: 4px;
  }

  #price ul h3 .big {
    font-size: 28px;
    font-weight: 600;
  }

  #price ul li {
    font-size: 1.8em;
    text-align: left;
    margin: 10px 0 0;
    letter-spacing: 0.1em;
    line-height: 1.2;
    text-shadow: 0 0 2px rgba(255, 255, 255, 0.15);
    padding: 3px 0 0 36px;
    background-image: url("../images/img_05.png");
    background-size: 18px auto;
    background-repeat: no-repeat;
  }

  #price ul li .txt_red {
    font-weight: 600;
  }

  /*M&Aの流れと発生する報酬について*/
  #price .process {
    width: 100%;
    border: 1px solid #fff;
  }

  #price section {
    margin: 60px 0;
  }

  #price .process {
    text-align: center;
  }

  #price .process div {
    margin: 40px 0 0;
  }

  #price .process h3 {
    background: #fff;
    color: #001952;
    height: 50px;
    font-size: 18px;
    padding: 6px 0;
  }

  #price .process h3 .small {
    font-size: 14px;
  }

  #price .process p.img {
    overflow-x: scroll;
    padding: 25px 12px 12px;
  }

  #price .process p img {
    width: 723px;
  }

  #price .process h4 {
    text-align: center;
    font-size: 2.1em;
    line-height: 49px;
    font-weight: 300;
  }

  #price .process ol {
    text-align: justify;
    padding: 0 20px;
    counter-reset: count 0;
  }

  #price .process ol li::before {
    content: counter(count) " ） ";
    counter-increment: count 1;
  }

  #price .process ol li {
    display: inline-block;
    font-size: 1.4em;
    font-weight: 300;
    line-height: 1.35;
    letter-spacing: 0.03em;
    text-indent: -2em;
    padding-left: 2em;
  }

  #price .process ol p.attent {
    text-indent: -1em;
    padding: 0;
    padding-left: 1em;
    line-height: 1.35;
    text-align: justify;
    font-size: 1.4em;
    margin: 10px 0 20px;
  }

  /*報酬体系*/
  #price .business {
    padding: 0 20px;
    margin: 40px auto 60px;
  }

  #price .business table {
    overflow-x: scroll;
    margin: 0 auto 20px;
  }

  #price .business table tr th,
  #price .business table tr td {
    text-align: center;
    font-weight: 300;
    font-size: 1.6em;
    vertical-align: middle;
    padding: 7px 12px;
    border-collapse: collapse;
    border: 1px solid #fff;
  }

  #price .business table tr th:first-child {
    background: #E7380D;
  }

  #price .business table tr:first-child th:first-child {
    background: transparent;
  }

  #price .business .attent {
    margin: 0;
  }

  #price .business .attent p,
  #price .reward p {
    text-indent: -1em;
    padding: 0;
    padding-left: 1em;
    line-height: 1.25;
    text-align: justify;
    font-size: 1.4em;
    margin: 0 0 10px;
  }

  #price .attent p.u_line {
    text-decoration-line: underline;
    text-decoration-style: solid;
    text-decoration-color: #E7380D;
    text-decoration-thickness: 2px;
  }

  /*成功報酬額*/
  #price .reward h3 {
    text-align: center;
    font-size: 2.1em;
    height: 55px;
    line-height: 55px;
    font-weight: 300;
    border: 1px solid #fff;
    color: #fff;
  }

  #price .reward p.calc {
    text-indent: 0;
    padding: 0;
    font-size: 2.1em;
    margin: 15px 0 0;
    line-height: 30px;
    text-align: center;
  }

  #price .reward p.calc .flame {
    text-align: center;
    font-size: 18px;
    width: 80px;
    padding: 5px 14px;
    margin: 0 30px 0 0;
    border: 1px solid #fff;
  }

  #price .reward p.calc .small {
    font-size: 14px;
    display: inline-block;
  }

  #price .reward h4 {
    font-size: 18px;
    letter-spacing: 0.1em;
    margin: 30px 0 7px;
  }

  #price .reward .reward_01 table {
    width: 100%;
    height: 200px;
    text-align: center;
    margin: 0 0 10px;
  }

  #price .reward .reward_01 table td {
    font-size: 1.6em;
    line-height: 1.5;
    font-weight: 300;
    vertical-align: middle;
    width: 50%;
    border-collapse: collapse;
    border: 1px solid #fff;
  }

  #price .reward .reward_01 table td.cell01 {
    background: #002063;
  }

  #price .reward .reward_01 table td.cell02 {
    background: transparent;
  }

  #price .reward .reward_01 table td.cell03 {
    background: #E7380D
  }

  #price .reward .reward_02 table {
    width: 100%;
    margin: 0 0 10px;
  }

  #price .reward .reward_02 table th,
  #price .reward .reward_02 table td {
    text-align: center;
    font-size: 1.6em;
    font-weight: 300;
    padding: 8px 0 8px;
    vertical-align: middle;
    border-collapse: collapse;
    border: 1px solid #fff;
  }

  #price .reward .reward_02 table th {
    background: #002063;
  }

  #price .reward .reward_02 table td:first-child {
    text-align: left;
    padding: 8px 0.5em;
  }

  #price .reward .reward_02 table th:first-child,
  #price .reward .reward_02 table td:first-child {
    width: 300px;
  }

  #price .reward .reward_02 table th:nth-child(2),
  #price .reward .reward_02 table td:nth-child(2) {
    width: 60px;
  }

  #price .reward .reward_02 p:nth-child(2) {
    font-size: 1.6em;
    padding-top: 8px;
    padding-left: 0;
    text-indent: 0;
    border-top: 1px solid #fff;
  }

  /*中小M&A支援実施体制図*/
  #price .chart h3 {
    font-size: 2.1em;
  }

  #price .chart p {
    text-align: center;
  }

  #price .chart p.img {
    overflow-x: scroll;
    padding: 25px 12px 12px;
  }

  #price .chart p.img img {
    width: 723px;
  }

  /*M&Aについて*/
  #about_m-and-a {
    border: 2px solid #E7380D;
  }

  #about_m-and-a .box_inner {
    padding: 0 20px 40px;
  }

  #about_m-and-a h3 {
    width: 100%;
    color: #fff;
    font-size: 2.1em;
    font-weight: 600;
    line-height: 50px;
    text-align: center;
    background: #E7380D;
  }

  #about_m-and-a p.cap {
    text-align: center;
    letter-spacing: -0.05em;
    margin: 30px 0;
  }

  #about_m-and-a div img {
    width: 100%;
    height: auto;
  }

  #about_m-and-a div section {
    margin: 40px 0 0;
  }

  #about_m-and-a section h4 {
    font-size: 2.1em;
    color: #fff;
    padding: 0 0 5px;
    border-bottom: 1px solid #fff;
    margin: 0 0 25px;
  }

  #about_m-and-a section h4 .txt_red {
    font-size: 24px;
    padding: 3px 0 0;
  }

  #about_m-and-a section dl {
    margin: 20px 0 0;
    font-weight: 300;
  }

  #about_m-and-a section dl dt {
    font-weight: 300;
    font-size: 1.8em;
    margin: 0 0 10px;
  }

  #about_m-and-a section dl dd {
    text-align: left;
    font-size: 1.6em;
    margin: 0 0 8px;
    padding: 0 0 0 20px;
    background-image: url("../images/img_08.png");
    background-size: 16px auto;
    background-repeat: no-repeat;
  }

  /*会社概要*/
  #about {
    background: #fff;
  }

  #about .box_inner {
    padding: 60px 20px;
  }

  #about h2 {
    color: #001952;
    text-align: center;
    font-size: 2.1em;
    margin: 0 0 30px;
  }

  #about .about_inner {
    display: flex;
    align-items: center;
  }

  #about .left-box_about {
    width: 35%;
    float: left;
  }

  #about .left-box_about p {
    text-align: center;
  }

  #about .left-box_about p img {
    width: 100%;
    max-width: 80px;
    height: auto;
  }

  #about .right-box_about {
    width: 65%;
    float: right;
    min-height: 80px;
    display: flex;
    flex-wrap: wrap;
    align-content: space-around;
  }

  #about .right-box_about p {
    width: 100%;
    line-height: 1;
    text-align: left;
    margin: 0 0 5px;
  }

  #about .right-box_about p:first-child {
    width: 100%;
    font-size: 1.6em;
    color: #001952;
    font-weight: 600;
  }

  #about .right-box_about p:nth-child(2) {
    font-size: 1.4em;
  }

  #about .right-box_about p:nth-child(3) {
    font-size: 1.6em;
    line-height: 1.25;
    margin: 0;
    font-weight: 600;
  }

  #about .right-box_about p:nth-child(3) .small {
    font-size: 15px;
    font-weight: 300;
  }

  #about table {
    width: 100%;
    margin: 20px 0 0;
  }

  #about table tr th,
  #about table tr td {
    line-height: 1.5;
    font-size: 1.6em;
    font-weight: 300;
  }

  #about table tr th {
    width: 40%;
    text-align: center;
    padding: 8px 0.5em 8px 0px;
    border-right: 1px solid rgb(0, 25, 82);
  }

  #about table tr td {
    text-align: left;
    word-break: auto-phrase;
    width: 65%;
    vertical-align: middle;
    padding: 8px 0px 8px 0.5em;
  }

  .pdf {
    margin: 20px auto 0;
    width: fit-content;
    color: #001952;
    font-weight: bold;
    text-align: center;
    border-bottom: 2px solid;
  }

  .pdf a {
    display: block;
    padding: 0 4px;
  }

  /*お問い合わせ*/
  #contact {
    padding: 60px 20px;
    background: #fff;
    text-align: center;
  }

  #contact h2 {
    color: #fff;
    font-weight: 600;
    font-size: 1.8em;
    line-height: 30px;
    width: 240px;
    margin: 0 auto;
    background: #001952;
    box-shadow: 5px 5px 0 rgba(0, 25, 82, 0.2);
  }

  #contact p {
    color: #001952;
    margin: 15px 0;
  }

  #contact .txt_balloon li {
    position: relative;
    width: 100%;
    padding: 14px 0;
    margin: 0 auto 20px;
    border: 1px solid #001952;
    color: #001952;
    font-size: 15px;
    font-weight: 600;
  }

  #contact .txt_balloon li:after,
  .txt_balloon li:before {
    border: solid transparent;
    content: '';
    height: 0;
    width: 0;
    pointer-events: none;
    position: absolute;
    top: 100%;
    left: 50%;
  }

  #contact .txt_balloon li:after {
    border-width: 10px;
    margin-left: -10px;
    border-top-color: #fff;
  }

  #contact .txt_balloon li:before {
    border-width: 11px;
    margin-left: -11px;
    border-top-color: #001952;
  }

  /*メールフォーム*/
  #contact .contact-us {
    color: #fff;
    font-weight: 600;
    background: #E7380D;
    letter-spacing: 0.05em;
    margin: 30px auto;
  }

  #contact .attent {
    margin: 30px 0;
  }

  #contact .attent p {
    margin: 10px 0;
    font-size: 1.4em;
    text-align: left;
    line-height: 1.25;
    text-indent: -1em;
    padding-left: 1em;
  }

  #contact .form {
    padding: 20px 20px;
    background: #fff;
    text-align: left;
    outline: 1px solid #001952;
    outline-offset: -1px;
    box-shadow: 5px 5px 0 rgba(0, 25, 82, 0.2);
  }

  #contact .form h3 {
    text-align: center;
    font-size: 1.8em;
    font-weight: 600;
    color: #001952;
  }

  #contact .form dl {
    margin: 20px auto;
  }

  #contact .form dt {
    font-size: 1.6em;
    color: #001952;
    margin: 0 0 12px;
    font-weight: 600;
  }

  #contact .form dt .required {
    margin-left: 1em;
    font-size: 14px;
    color: #E7380D;
  }

  #contact .form dd input {
    width: 100%;
    display: inline-block;
    background: #fff;
    font-size: 1.6em;
    height: 2em;
    box-sizing: content-box;
    border-bottom: 1px solid #001952;
  }

  #contact .form .name dt {
    margin: 0 0 6px;
  }

  #contact .form .name p {
    font-size: 1.6em;
    font-weight: 300;
    margin: 0;
  }

  #contact .form .name dd {
    width: 47%;
    display: block;
    float: left;
  }

  #contact .form .name dd:first-of-type {
    margin: 0 6% 0 0;
  }

  #contact .form .name dd:last-child {
    float: right;
  }

  #contact .form .details dd textarea {
    width: 100%;
    background: #fff;
    outline: 1px solid #001952;
    outline-offset: -1px;
    padding: 2px;
    font-size: 1.6em;
    line-height: 1.25;
  }

  #contact .form dl dd input:focus {
    border-bottom: 1px solid #E7380D;
  }

  #contact .form dl dd textarea:focus {
    outline: 1px solid #E7380D;
    outline-offset: -1px;
  }

  #contact .form .send,
  #contact #formWrap .send {
    background: #E7380D;
    color: #fff;
    font-size: 1.8em;
    border-radius: 3px;
    padding: 4px 8px;
    display: block;
    margin: 0 auto;
  }

  #contact #formWrap .btn {
    margin: 20px auto;
    letter-spacing: 5em;
  }

  #contact #formWrap .send {
    display: inline-block;
    margin: 10px auto;
  }

  /*フッター*/
  footer {
    background: #001952;
    color: #fff;
    text-align: center;
  }

  footer p {
    font-size: 1.4em;
    line-height: 50px;
  }
}

@media screen and (min-width:1000px) {
  .sp {
    display: none;
  }

  .pc {
    display: block;
  }

  .bg_img {
    height: 450px;
  }

  /*ヘッダー*/
  header {
    padding: 0;
    height: 90px;
  }

  header .box_inner {
    padding: 15px 20px;
    height: 100%;
  }

  header .logo {
    max-width: 300px;
    float: left;
  }

  header .nav.pc {
    position: static;
    width: auto;
    height: 100%;
    padding: 20px 0 0;
    display: block;
    float: right;
  }

  header nav ul {
    height: 100%;
    overflow-y: inherit;
    display: flex;
    align-items: end;
  }

  header nav ul li {
    width: auto;
    color: #fff;
    font-size: 16px;
    border-top: none;
    line-height: 30px;
    height: 30px;
    padding-bottom: 5px;
    display: inline-block;
    margin: 0 1em 0 0;
    position: relative;
  }

  header nav ul li ul {
    background: rgba(0, 25, 82, 0.85);
    display: table;
    opacity: 0;
    position: absolute;
    top: 33px;
    left: 0;
  }

  header nav ul li ul li {
    margin: 0;
    width: 10em;
  }

  header nav ul li ul li a {
    padding: 0 1em;
  }

  header nav ul li:hover a + ul.sub_cont {
    opacity: 1;
    transition: .3s;
  }

  ul li a:hover {
    border-bottom: 3px solid #E7380D;
  }

  ul.sub_cont li a:hover {
    border-bottom: none;
    background: #fff;
    color: #001952;
    transition: .3s;
  }

  ul li.contact a:hover {
    border-bottom: none;
  }

  header nav ul li:nth-child(7) {
    border-bottom: none;
  }

  header nav ul li.contact,
  .back {
    font-size: 1.4em;
    border: none;
    width: 150px;
    height: 30px;
    line-height: 30px;
    margin: 0;
  }

  header nav ul li a {
    display: block;
  }

  /*メインビジュアル*/
  .bg {
    padding: 90px 0 0;
  }

  .mv {
    height: 700px;
    padding: 25px 2vw 0;
    position: relative;
    background: url("../images/img_top.jpg");
    background-position: center;
    background-size: cover;
  }

  .mv p.main {
    font-size: 96px;
  }

  .mv p.sub {
    font-size: 24px;
    line-height: 1.5;
  }

  .scroll {
    top: 105%;
  }

  .scroll .arrow.arrow-bar::before {
    height: 180px;
  }

  /*社長挨拶*/
  #greeting {
    padding: 120px 0 80px;
  }

  #greeting .box_inner {
    padding: 0;
  }

  #greeting hr {
    border: 1px solid #001952;
  }

  #greeting h2 {
    margin: 40px 0;
    font-size: 44px;
    padding: 0 20px;
  }

  #greeting p {
    padding: 0 20px;
  }

  #greeting .ceo_name {
    margin: 40px 0;
    padding: 0 20px;
  }

  #greeting .ceo_name img {
    width: 190px;
    margin: 0 0 3px 30px;
  }

  /*企業理念*/
  #policy {
    padding: 60px 2vw 5px;
  }

  #policy h2 {
    font-size: 44px;
  }

  #policy h2 .txt_red {
    font-size: 48px;
  }

  #policy p {
    margin: 30px 0;
    font-size: 2.4em;
  }

  #policy .jump_inner {
    display: flex;
    justify-content: space-between;
  }

  #policy p.jump {
    font-size: 1.6em;
  }

  /*お客様へ*/
  #customer {
    padding: 80px 2vw 40px;
  }

  #customer h2 {
    font-size: 24px;
    letter-spacing: 0.25em;
    text-align: center;
    font-weight: 600;
    line-height: 2;
    border-top: 2px solid #001952;
    border-bottom: 2px solid #001952;
  }

  #customer section {
    margin: 40px 0;
    width: 46%;
    box-sizing: content-box;
  }

  #customer ul {
    width: 48%;
  }

  #customer section div ul:first-child {
    float: left;
    margin: 0 4% 0 0;
  }

  #customer section div ul:nth-child(2) {
    float: right;
  }

  #customer h3 {
    font-size: 21px;
    height: 45px;
    line-height: 45px;
  }

  /*法人のお客様へ*/
  #customer #company {
    padding-right: 39px;
    border-right: 2px dashed #001952;
  }

  #customer #company h3:before {
    width: 45px;
    height: 45px;
  }

  #customer #company h4 {
    border-bottom: 3px solid #001952;
  }

  /*個人のお客様へ*/
  #customer #owner {
    padding-left: 39px;
  }

  #customer #owner h3:before {
    width: 45px;
    height: 45px;
  }

  /*業務内容と報酬体系について*/
  #price {
    background: #001952;
    color: #fff;
    padding: 0 0 60px;
  }

  #price h2 {
    font-size: 30px;
  }

  #price ul {
    width: 100%;
    max-width: 800px;
    margin: 40px auto 0;
  }

  #price ul h3 {
    text-align: center;
    font-size: 2.1em;
    background: #E7380D;
    color: #fff;
    font-weight: 300;
    width: 150px;
    margin: 0 auto 40px;
    padding: 4px;
  }

  #price ul li {
    font-size: 3.2em;
    line-height: 1.5;
    padding: 3px 0 0 75px;
    background-size: 35px auto;
  }

  /*M&Aの流れと発生する報酬について*/
  #price section {
    margin: 60px 0;
  }

  #price .process h3 {
    font-size: 24px;
    padding: 0;
    line-height: 50px;
  }

  #price .process h3 .small {
    font-size: 24px;
  }

  #price .process h4 {
    height: 240px;
    border-right: 1px solid #fff;
    color: #fff;
    float: left;
    writing-mode: vertical-rl;
    margin: 0;
  }

  #price .process p.img {
    overflow-x: auto;
    padding: 25px 12px;
  }

  #price .process p img {
    width: 100%;
    max-width: 930px;
  }

  #price .process ol {
    text-align: left;
    float: right;
    width: 94%;
  }

  #price .process ol li {
    margin-right: 1em;
  }

  /*報酬体系*/
  #price .business {
    padding: 0 70px;
    margin: 0 auto 60px;
  }

  /*成功報酬額*/
  #price .reward h3 {
    float: left;
    height: 400px;
    writing-mode: vertical-rl;
    margin: 0 30px 0 0;
  }

  #price .reward p.calc {
    text-align: left;
  }

  #price .reward p.calc .flame {
    margin: 0 30px 0 16px;
  }

  #price .reward p.calc .small {
    text-indent: 1em;
  }

  #price .reward div.left-box,
  #price .reward div.right-box {
    width: 43%;
  }

  #price .reward .reward_01 table {
    width: 100%;
    height: 200px;
    text-align: center;
  }

  /*中小M&A支援実施体制図*/
  #price .chart p.img {
    overflow-x: auto;
    padding: 25px 12px;
  }

  #price .chart p.img img {
    width: 100%;
    max-width: 930px;
  }

  /*M&Aについて*/
  #about_m-and-a {
    border: 2px solid #E7380D;
  }

  #about_m-and-a .box_inner {
    padding: 0 40px 80px;
    max-width: 1000px;
  }

  #about_m-and-a h3 {
    font-size: 2.4em;
  }

  #about_m-and-a p.cap {
    font-size: 2.8em;
  }

  #about_m-and-a .left-box {
    width: 40%;
  }

  #about_m-and-a .right-box {
    width: 55%;
  }

  #about_m-and-a div img {
    width: 100%;
    height: auto;
  }

  #about_m-and-a div section {
    margin: 40px 0 0;
  }

  #about_m-and-a div section.right-box {
    margin: 0;
  }

  #about_m-and-a section dl {
    margin: 0;
    display: inline-block;
    vertical-align: top;
    height: 110px;
    padding: 0 2em;
    border-left: 1px solid #fff;
  }

  #about_m-and-a section dl dt {
    font-size: 2.1em;
  }

  #about_m-and-a section dl dd {
    margin: 0 0 6px;
  }

  /*会社概要*/
  #about {
    position: relative;
  }

  #about .left-box {
    width: 40%;
    margin: 0;
  }

  #about .right-box {
    width: 60%;
    max-width: 650px;
    position: absolute;
    top: 0;
    left: 40%;
  }

  #about .left-box p iframe {
    height: 600px;
  }

  #about .box_inner {
    padding: 48px 20px;
    height: 600px;
  }

  #about h2 {
    font-size: 2.4em;
    margin: 0 auto 20px;
  }

  #about .about_inner {
    max-width: 1000px;
    margin: 0 auto;
  }

  #about .left-box_about {
    width: 30%;
    float: left;
  }

  #about .left-box_about p img {
    max-width: 100px;
  }

  #about .right-box_about {
    width: 70%;
    float: right;
    min-height: 100px;
  }

  #about .right-box_about p:first-child {
    font-size: 3.2em;
  }

  #about .right-box_about p:nth-child(2) {
    font-size: 1.6em;
  }

  #about .right-box_about p:nth-child(3) {
    font-size: 2.4em;
  }

  #about table {
    max-width: 1000px;
  }

  #about table tr th,
  #about table tr td {
    line-height: 1.25;
  }

  /*お問い合わせ*/
  #contact {
    padding: 80px 2vw;
    border-top: 2px solid #001952;
  }

  #contact h2 {
    font-size: 2.6em;
    line-height: 50px;
  }

  #contact p {
    font-size: 3.6em;
    margin: 50px 0;
  }

  #contact #formWrap p {
    margin: 20px auto;
    font-size: 2.1em;
  }

  #contact .txt_balloon {
    display: flex;
    justify-content: space-between;
  }

  #contact .txt_balloon li {
    width: 30%;
    margin: 0 0 40px;
  }

  #contact .txt_balloon li.balloon01,
  #contact .txt_balloon li.balloon03 {
    padding: 0;
    line-height: 64px;
  }

  #contact .txt_balloon li.balloon01:after,
  .txt_balloon li.balloon01:before {
    left: 25%;
  }

  #contact .txt_balloon li.balloon03:after,
  .txt_balloon li.balloon03:before {
    left: 75%;
  }

  /*メールフォーム*/
  #contact .contact-us,
  #contact .attent,
  #contact .form {
    width: 600px;
    margin-right: auto;
    margin-left: auto;
  }

  #contact .contact-us {
    font-size: 1.6em;
  }

  #contact .form {
    padding: 60px 60px 40px;
    background: #fff;
    text-align: left;
    outline: 1px solid #001952;
    outline-offset: -1px;
    box-shadow: 5px 5px 0 rgba(0, 25, 82, 0.2);
  }

  #contact .form dl {
    margin: 30px auto;
  }

  #contact .form .name dt {
    margin: 0 0 6px;
  }

  #contact .form .name p {
    float: left;
    margin: 0 4% 0 1em;
  }

  #contact .form .name dd {
    width: 40%;
  }

  #contact .form .name dd:first-of-type {
    margin: 0 3% 0 0;
  }

  #contact .form .details dd textarea {
    width: 100%;
    background: #fff;
    outline: 1px solid #001952;
    outline-offset: -1px;
    padding: 2px;
    font-size: 1.6em;
    line-height: 1.25;
  }

  .left-box {
    width: 48%;
    float: left;
  }

  .right-box {
    width: 40%;
    float: right;
  }

  .box_inner {
    max-width: 1000px;
    margin-right: auto;
    margin-left: auto;
  }
}