@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; }

	#header h1.title img {
		max-height: 25px;
	}
	/* コンテナ */
	#wrap, #footer {
		min-width: 320px;
	}
	#container h3.sub {
		margin-bottom: 20px;
		font-size: 20px;
	}
	/* フッター */
	#footer .contact .tel a {
		font-size: 30px;
	}
	#footer .box dt img {
		max-width: 250px;
	}
	#footer .box .btn_box {
		width: 100%;
		flex-direction: column;
		margin-bottom: 20px;
	}
	#footer .box .btn_box .btn01 a {
		margin: 10px 0;
	}
	#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; }
		/*--------------------------------------------------
		ページタイトル
	--------------------------------------------------*/
	#page_title .sub_page span {
		font-size: 20px;
	}
		/*--------------------------------------------------
		コンテナ
	--------------------------------------------------*/
	#container h4.sub02 {
		height: 51px;
		font-size: 17px;
		margin-bottom: 15px;
	}
	#container h4.sub02 span {
		left: 15px;
		line-height: 1.4;
		font-size: 16px;
	}
	#container h4.sub03 {
		font-size: 16px;
		padding-left: 15px;
		margin-bottom: 30px;
	}
	/*--------------------------------------------------
		トップページ
	--------------------------------------------------*/
	#sns_box {
		width: 110px;
		bottom: 10px;
		left: 10px;
	}
	#sns_box a dl {
		width: 50px;
	}
	#sns_box a dt {
		width: 25px;
		height: 25px;
	}
	#sns_box a dt img {
		width: 15px;
	}
	#sns_box a dd {
		width: 50px;
		height: 50px;
		padding: 5px;
		margin-top: -5px;
	}
	#top_reserve .box {
		margin-top: 20px;
	}
	#top_reserve .txt .dsp_tbs {
		display: none;
	}
	#top_contents .box {
		width: 100%;
		margin: 0 auto;
	}
	#top_contents .box a {
		width: 48%;
		margin: 0 0 20px;
	}
	#top_links .btn_box {
		justify-content: center;
	}
	#top_links .btn_box .btn02 {
		width: 100%;
		margin: 5px;
	}
	#top_links .btn_box .btn02 a {
		width: 100%;
		min-height: 100%;
		padding: 5px;
		box-sizing: border-box;
	}
	#top_links .bana_box li {
		width: 48%;
	}
	#top_links .bana_box li a {
		height: 80px;
		padding: 5px;
	}
	#top_links .bana_box02 {
		max-width: 280px;
	}
	#top_links .bana_box02 .sns a {
		width: 65px;
		height: 65px;
	}
	#top_links .bana_box02 .sns a img {
		width: 30px;
	}
	/*--------------------------------------------------
		青色申告とは・山口青色申告会について
	--------------------------------------------------*/
	#aoirosinkoku .txt {
		font-size: 14px;
		line-height: 1.8em;
	}
	#aoirosinkoku .seido_box {
		padding-top: 0;
	}
	#aoirosinkoku .seido_box .box .tokuten_box .in {
		width: 100%;
	}
	#aoirosinkoku .seido_box .box .tokuten_box .in dl {
		flex-direction: row;
	}
	#aoirosinkoku .seido_box .box .tokuten_box .in .ttl {
		font-size: 16px;
	}
	#aoirosinkoku #sosikigaiyou {
		padding-top: 30px;
	}
	#aoirosinkoku #sosikigaiyou .about_box .txt_box {
		width: 100%;
		margin-bottom: 15px;
	}
	#aoirosinkoku #sosikigaiyou .about_box .map_box {
		width: 100%;
	}
	#aoirosinkoku #sosikigaiyou .about_box .map_box iframe {
		height: 300px;
	}
	#aoirosinkoku .aoirosinkoku_member .txt.white {
		text-align: left;
	}
	#aoirosinkoku .aoirosinkoku_member .txt.white .dsp_tbs {
		display: none;
	}
	#aoirosinkoku .aoirosinkoku_member .member_tokuten .box {
		border-radius: 0 30px 0 30px;
	}
	#aoirosinkoku .aoirosinkoku_member .member_tokuten .box li {
		font-size: 14px;
	}
	#aoirosinkoku .aoirosinkoku_member .member_tokuten .box li::before {
		top: 5px;
	}
	#aoirosinkoku .aoirosinkoku_member .member_tokuten .box .btn_box {
		flex-direction: column;
		align-items: center;
	}
	#aoirosinkoku .aoirosinkoku_member .member_tokuten .box .btn_box .btn02 a {
		width: 240px;
	}
	#aoirosinkoku .aoirosinkoku_member .member_tokuten .box .btn01.btn a span.waku {
		width: 240px;
	}
	#aoirosinkoku .aoirosinkoku_member .member_tokuten .box .btn01.btn a span.txt {
		font-size : 14px;
	}
	#aoirosinkoku .aoirosinkoku_member .member_tokuten .box .btn01.btn img {
		width: 23px;
	}
	#aoirosinkoku .aoirosinkoku_fee .buin_box {
		margin: 30px 0;
	}
	#aoirosinkoku .aoirosinkoku_fee .buin_box dl {
		width: 100%;
		padding: 15px;
		margin-bottom: 15px;
	}
	#aoirosinkoku .aoirosinkoku_fee .fee_box {
		margin-bottom: 15px;
	}
	#aoirosinkoku .aoirosinkoku_fee .fee_box dl {
		width: 100%;
	}
	#aoirosinkoku .aoirosinkoku_fee .txt_b {
		font-size: 16px;
	}
	#nyukai .nyukai_annai .btn_box {
		flex-direction: column;
	}
	#nyukai .nyukai_annai .btn_box p {
		text-align: center;
	}
	#nyukai .nyukai_tokuten dl {
		width: 48%;
	}
	#nyukai .nyukai_fee .fee_box .txt_box {
		width: 100%;
	}
	#nyukai .nyukai_fee .fee_box .img_box {
		width: 80%;
		margin: 15px auto 0;
	}
		/*--------------------------------------------------
	入会のご案内
	--------------------------------------------------*/
	#nyukai .nyukai_annai .txt_b {
		font-size: 16px;
	}
	/*--------------------------------------------------
		青申だより
	--------------------------------------------------*/
	#aosin p.text_note {
		margin: 10px 0 0;;
	}
	#aosin table {
		border-spacing: 13px 50px;
	}
	#aosin table th {
		font-size: 16px;
	}
	#aosin table td {
		font-size: 16px;
		margin-bottom: 15px;
	}
	#aosin table td a {
		width: 60px;
		font-size: 17px;
	}
	/*--------------------------------------------------
		よくある質問
	--------------------------------------------------*/
	
	#faq dl {
		padding: 0 5px;
		margin: 20px 0 45px;
	}
	#faq dt {
		font-size: 16px;
		line-height: 1.4;
		text-indent: -1.7em;
		padding-left: 1.7em;
		margin-bottom: 5px;
	}
	#faq dt::before {
		font-size: 17px;
		padding: 0 8px 0 0;
	}
	#faq dd {
		font-size: 14px;
		text-indent: -2em;
		padding-left: 2em;
	}
	#faq dd::before {
		font-size: 17px;
		padding: 0 10px 0 0;
	}
	/*--------------------------------------------------
		サブページ
	--------------------------------------------------*/
	
/*------------------------------------------------*/
}