@charset "utf-8";
@media screen and (min-width:481px) {
#sp_pageTop {
	display: none;
}

}

/* 基本設定
------------------------------------- */
@media screen and (max-width: 480px) {
body {
	-webkit-text-size-adjust: 100%;
	-moz-text-size-adjust: 100%;
	-ms-text-size-adjust: 100%;
	-o-text-size-adjust: 100%;
	text-size-adjust: 100%;
	width: 480px;
}

.layout,
#gNav ul, .layoutBtn  {
	width: 480px;
}

#pageTop img {
	display: none;
}


/* header
------------------------------------- */
#header {
	height: auto;
}

#header .leftBox {
	width: 480px;
	float: none;
}

#header .rightBox {
	display: none;
}

#header h1 {
	font-size: 9px;
	font-weight: normal;
	height: auto;
	padding: 5px;
	text-align: center;
}

#header .logo {
	float: none;
	text-align: center;
}

#header .logo img {
	width: 240px;
	height: auto;
	margin-bottom: 10px;
}

#header .copy {
	float:none;
	text-align:center;
	margin-bottom:10px;
	padding:0;
}

#header .uNav {
	display: none;
}

/* gNav
------------------------------------- */
#gNav {
	display: none;
}

/* side
------------------------------------- */
#side {
	display: none;
}

/* footer
------------------------------------- */
.fArea01 ul {
	display: none;
}

.fArea01 p {
	float: none;
	text-align: center;
}

.fArea02 .copyright {
	float: none;
	text-align: center;
}

.fArea02 ul {
	display: none;
}

/* 共通
------------------------------------- */
#main {
	width: 480px;
	float: none;
}

.box730 {
	background: #fff;
}

.box730Lv2 {
	background: none;
}

.box730Lv3 {
	background: none;
	width: 420px;
}

.inBox img {
	width: 420px;
	height: auto;
}

/* top
------------------------------------- */
#topMain img {
	width: 480px;
	height: auto;
}

#topBan ul {
	width: 480px;
}

#topBan ul li {
	margin: 0 0 0 10px;
}

#topBan img {
	width: 225px;
	height: auto;
}

#interviewList li {
	float: none;
	width: 400px;
	margin: 0 0 20px 0;
}

#interviewList h3 {
	font-size: 18px;
	width: auto;
}

#interviewList .btnInter img {
	width: 400px;
	height: auto;
}

#interviewList iframe {
	width: 400px;
	height: 300px;
}

.rightList02 {
	margin-bottom: 20px;
}

.exampleBox .leftBox {
	width: 420px;
	float: none;
	margin-bottom: 20px;
}

.exampleBox .rightBox {
	width: 420px;
	float: none;
}

.kuchikomiBox .leftBox {
	width: 420px;
	float: none;
	margin-bottom: 20px;
}

.kuchikomiBox .rightBox {
	width: 420px;
	float: none;
}

#aboutAttral img {
	width: 420px;
	height: auto;
}

.newsList img {
	max-width:420px;
	height:auto;
}

/* taxAccountant ※reasonBoxは共通で使用
------------------------------------- */
.reasonBoxTtl .Box {
	background: none;
	width: 420px;
}

.reasonBox {
	width: 360px;
}

.voiceBox .txt:nth-child(3) {
	display: none;
}

.voiceBox .leftBox {
	width: 420px;
	float: none;
}

.voiceBox .rightBox {
	width: 420px;
	float: none;
	text-align: center;
}

#page01 img, #page02 img, #page03 img, #page04 img, #page05 img {
	width: 360px;
	height: auto;
}

.appliBtn img {
	width: 420px;
	height: auto;
}

.formTable input {
	font-size: 14px;
}

.formTable select {
	font-size: 14px;
}

.formTable input[type="radio"] {
	height: 20px;
	width: 20px;
	margin: 10px 0;
	padding: 0;
}

.formTable input.inputTextLong,
.formTable textarea.inputText {
	width: 240px;
}

.formTable th {
	width: 4em;
	padding: 10px;
}

.formTable td {
	width: auto;
}

.formTable iframe {
	height: 200px;
}

.require {
	float: none;
}

.formBtn input {
	margin: 20px 0 0 90px;
}

/* スマートフォンのみ表示
------------------------------------- */
#sp_pageTop {
	position: fixed;
	z-index: 10000;
	bottom: 20px;
	right: 20px;
}

}

/*contact
------------------------------------- */
#p-contact #privacy .formTable input.inputTextLong,
#p-contact #privacy .formTable textarea.inputText {
	width: calc(100% - 40px);
}

#p-contact #privacy .formTable input[type=checkbox] {
	margin: 0;
	padding: 0;
}