@charset "utf-8";p{word-wrap:break-word}.page-home-content h2{font-size:32px;margin-top:20px;margin-bottom:20px}.page-home-content h3{font-size:28px}.page-home-content h4{font-size:26px}.page-relative{position:relative;min-height:1100px}.fc-bcyl{background:linear-gradient(transparent 55%,#ffff7f 0%)}body{margin-top:0}.home-gmenu .home-header2018{min-width:initial;max-width:1160px;width:100%}.home-gmenu{border:0 !important;position:static;margin-top:0;height:auto}.home-gmenu-v2{height:auto;margin-top:10px}.home-gmenu-v2 .home-container .h-logo{margin-top:2px;margin-left:1%;padding-left:4px;padding-right:0}.home-gmenu-v2 .home-container .h-menu-2018{line-height:1em;margin-top:0;margin-right:1%}.h-menu-2018 a.est-link{background:0 0;border-radius:0;padding-left:10px}.h-menu-2018 a.company-link{padding-right:10px}.home-gmenu-sub{background:#376092;color:#fff;font-size:16px;padding:0;margin-bottom:0}.home-gmenu-menu01{margin-top:10px;padding:0}.home-gmenu-menu02{margin-bottom:15px;padding:0;border-top:1px solid #FFF!important}.gmenu-2018sub-f li,.gmenu-2018sub-s li{position:relative;float:left}.gmenu-2018sub-f li a,.gmenu-2018sub-s li a{display:block;color:#fff;margin-right:12px}.gmenu-2018sub-f li a{padding:10px 10px 4.5px}.gmenu-2018sub-s li a{padding:4.5px 10px 10px}.gmenu-2018sub-f li a:hover,.gmenu-2018sub-s li a:hover{background:#fff;color:#376092}.gmenu-2018sub-f li.liarr:after{font-family:"FontAwesome";content:"\f105";font-size:15px;display:block;position:absolute;right:3px;top:10px;font-weight:700}.gmenu-2018sub-f li.step{background:#fff;color:#376092;padding:2px 10px;margin-right:12px;font-weight:700}.gmenu-2018sub-f li.step02{background:#a6a6a6;color:#000;font-weight:700;margin-top:0;margin-bottom:0;padding:10px 10px 4.5px}.gmenu-2018sub-f li.step02-aft{width:0;height:0;margin-top:0;margin-bottom:0;border-left:18.5px solid #a6a6a6;border-top:18.5px solid transparent;border-bottom:18.5px solid transparent}.gmenu-2018sub-f li.to-inquiry a{background:#c00000;font-size:.9em;padding-top:4.5px;margin-top:5px;margin-left:2em}.is-fixed-menu{position:fixed;top:0;left:0;z-index:3000;width:100%}.side-left-bimg{display:none}.is-fixed-side{position:fixed;z-index:2900;display:block}.gmenu-2018sub-f-arrow{overflow-x:hidden;overflow-y:hidden}.gmenu-2018sub-f-arrow .guide-top{float:left;height:100%;text-align:center;margin-right:0}.gmenu-2018sub-f-arrow .guide-kanzen{float:left;height:100%;text-align:center;background:url(https://vs-group.jp/tax/startup/zenkoku/wp-content/themes/venture/images/home2018/bg_waku.jpg) repeat 0px 0px;color:#fff;font-weight:700}.gmenu-2018sub-f-arrow .guide-kanzen a{padding:10px 10px 4.5px}.gmenu-2018sub-f-arrow ul{float:left;list-style-type:none;height:100%}.gmenu-2018sub-f-arrow li{position:relative;float:left;text-align:center}.gmenu-2018sub-f-arrow li.guide-l:after,.gmenu-2018sub-f-arrow li.guide-c:after,.gmenu-2018sub-f-arrow li.guide-r:after{content:"";position:absolute;display:inline-block;right:-13px;top:6px;width:27px;height:27px;border:1px solid;border-color:#fff #fff transparent transparent;-webkit-transform:rotate(45deg);-moz-transform:rotate(45deg);-o-transform:rotate(45deg);-ms-transform:rotate(45deg);transform:rotate(45deg)}.gmenu-2018sub-f-arrow .selectpage,.gmenu-2018sub-f-arrow a:hover{background:#fff}.gmenu-2018sub-f-arrow .selectpage a,.gmenu-2018sub-f-arrow a:hover{color:#376092}.gmenu-2018sub-f-arrow li.guide-l.selectpage:after,.gmenu-2018sub-f-arrow li.guide-c.selectpage:after,.gmenu-2018sub-f-arrow li.guide-r.selectpage:after,.gmenu-2018sub-f-arrow li.guide-l a:hover:after,.gmenu-2018sub-f-arrow li.guide-c a:hover:after,.gmenu-2018sub-f-arrow li.guide-r a:hover:after{content:"";position:absolute;display:inline-block;right:-37px;top:0;width:0;height:0;border-left:19px solid #fff;border-top:19px solid transparent;border-right:19px solid transparent;border-bottom:19px solid transparent;-webkit-transform:rotate(0deg);-moz-transform:rotate(0deg);-o-transform:rotate(0deg);-ms-transform:rotate(0deg);transform:rotate(0deg);z-index:1}.gmenu-2018sub-f-arrow li.guide-c.selectpage:before,.gmenu-2018sub-f-arrow li.guide-r.selectpage:before,.gmenu-2018sub-f-arrow li.guide-c a:hover:before,.gmenu-2018sub-f-arrow li.guide-r a:hover:before{content:"";position:absolute;display:inline-block;left:-1px;top:0;width:0;height:0;border-left:19px solid #376092;border-top:19px solid transparent;border-right:19px solid transparent;border-bottom:19px solid transparent}.gmenu-2018sub-f-arrow a{display:block;color:#fff;padding:10px 10px 4.5px 35px}.gmenu-2018sub-f-arrow .guide-top a{padding-left:10px}.gmenu-2018sub-f-arrow li.guide-l a{padding-left:15px}.gmenu-2018sub-f-arrow li.guide-c a{padding-left:32px}.gmenu-2018sub-f-arrow li.to-inquiry a{background:#c00000;font-size:.9em;padding-top:4.5px;padding-left:10px;margin-top:5px;margin-left:4em}.page-content-box,.story-page-contents{width:1160px;margin:0 auto}.home-page-box,.front-page .home-page-box{position:relative;width:642px;margin:0 auto}.home-sidenavi,.home-sidenavi-right{background:rgba(255,255,255,1);width:200px;position:absolute;display:block}.home-sidenavi-right{border:1px solid #e6e6e6}.home-sidenavi ul.li-subtext-link02{border:0}.page-content-box .home-sidenavi-2018{display:block;top:0}.front-c-box .home-sidenavi-2018{top:360px}.home-page-box p{font-size:16px;line-height:1.75em;margin:17px 0 1.5em}.home-page-box-1160{width:1160px;margin:0 auto}.home-sidenavi ul.menu-li-2017 li.menu_li_des{text-align:left;padding:14px 10px 13px;border:0}.home-sidenavi ul.li-subtext-link li a,.home-sidenavi ul.menu-li-2017 li a,.home-sidenavi ul.li-subtext-link02 li a{text-align:left;padding:10px 8px 9px;background:0 0;border:0}.vs-group-ft-container{width:1160px;margin:20px auto 0 auto}.home-gfooter .ft_copyright{width:1160px;margin:15px auto 15px auto;float:initial}.ft_copyright{font-size:13px;text-align:center}.bt_top_navi{bottom:5px;right:10px}.bt_top_navi img{width:55px;height:auto;margin:20px auto}.home-js-animation-box .home-page-box{width:1160px;margin:0 auto}h1.hometoppage-h1,h2.hometoppage-h2{background:0 0;color:#045eac;font-size:35px;font-weight:700;padding-left:5px;padding-right:5px;padding-bottom:8px;margin-top:25px;margin-bottom:25px;border-bottom:0;line-height:1.2em}h1.hometoppage-h1 span,h2.hometoppage-h2 span{display:block;font-size:29px}h2.homesubpage-h2{font-size:32px;padding-left:5px;padding-bottom:5px;margin-top:20px;margin-bottom:25px}h2.homesf-h2{font-size:29px;padding:18px 15px 14px;margin-bottom:30px}h2.head-navi-title{font-size:34px;margin-top:0;margin-bottom:15px;padding-bottom:0}.fa_right{display:inline-block;position:absolute;right:50px;margin-top:5px}.fa-arrow-right{-webkit-text-stroke:.2rem #fff}.home-map a{font-size:22px}.home-map{margin-bottom:45px}.topbox .home-map{margin-bottom:0}.topbox img{margin-top:0}.page-content-box .sidenavi-media-top{top:20px}.home-sidenavi ul.menu-top-line02{border:0}.home-sidenavi ul.menu-li-2017-lt li a span{font-size:24px}.home-sidenavi ul.menu-li-2017-lt li a{font-size:15px}h1.recommended_posts_title{text-align:center;margin-top:40px;margin-bottom:15px}h1.recommended_posts_title span{font-size:36px}.home-sidenavi,.home-sidenavi-right{top:20px}.page-content-box .home-sidenavi-2018{top:20px}table.sy_post_table{width:96%;margin:0 2%;border:1px solid #dfdfdf}table.sy_post_table th{background:#efefef;border:1px solid #dfdfdf;padding:7px}table.sy_post_table td{border:1px solid #dfdfdf;padding:7px}table.sy_post_table_break{width:100%;border:0}table.sy_post_table_break th{background:0 0;border:0}table.sy_post_table_break td{border:0}#particles-js{min-height:auto}.postid-8294 .sp-only{display:none}.postid-8294 p{margin-top:0}.postid-8294 h2.head-navi-title{border:none}.postid-8294 h2.head-navi-title span{letter-spacing:-.03em}.postid-8294 h2.head-navi-title:before{background-color:#fff}.postid-8294 span.bold{font-weight:700}.postid-8294 #contents_top_in .company_or_freelance .block_border_solid ul{border:none}.postid-8294 #contents_top_in .company_or_freelance .block_border_solid ul li{list-style-position:inside;list-style-type:disc;margin-left:0}.postid-8294 table tbody{border:none}.postid-8294 article#basics_art table,.postid-8294 article.basics_art table{font-family:'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;border-collapse:collapse;border-top:1px solid #000;border-left:1px solid #000;margin:2em 0 2em 2em;margin:30px auto}.postid-8294 article#basics_art table.diff-in-le{margin-bottom:40px !important}.postid-8294 article#basics_art table th,.postid-8294 article.basics_art table th{font-weight:700;background-color:#094f9f;color:#fff}.postid-8294 article#basics_art table td,.postid-8294 article#basics_art table th,.postid-8294 article.basics_art table td,.postid-8294 article.basics_art table th{border:1px solid #000;padding:5px 30px;font-size:14px}.postid-8294 article#basics_art table td,.postid-8294 article.basics_art table td{font-weight:300;background-color:#fdf8e5}.postid-8294 article#basics_art table th,.postid-8294 article.basics_art table th{font-weight:700;background-color:#094f9f;color:#fff}.postid-8294 #contents_top_in .company_or_freelance table.hn_table1{width:100%;margin:0}.postid-8294 table.hn_table1{width:513px;margin:10px 0;border:1px solid #ccc;background:#fff;border-collapse:collapse;border-spacing:0}.postid-8294 table.hn_table1 th{border:1px solid #ccc;height:32px;width:256px;text-align:center;font-size:14px}.postid-8294 table.hn_table1 th.th_p{background:url(//vs-group.jp/tax/startup/media/wp/wp-content/themes/vs-media/./images/home2018/hn_table1_bg1.gif) no-repeat;background-size:cover}.postid-8294 table.hn_table1 th.th_y{background:url(//vs-group.jp/tax/startup/media/wp/wp-content/themes/vs-media/./images/home2018/hn_table1_bg2.gif) no-repeat;background-size:cover}.postid-8294 table.hn_table1 td{border:1px solid #ccc;height:30px;width:100px;text-align:center}.postid-8294 table.hn_table1 td.bg_pink{background:#ffd7d7;color:#820000}.postid-8294 table.hn_table1 td.bg_yellow{background:#fff2ca;color:#bd5e00}.postid-8294 table.hn_table1 td.kei{font-weight:900;color:#b00}.postid-8294 .sim_wrapp{width:100%;margin:50px auto;font-family:"ヒラギノ丸ゴ ProN W4","Meiryo UI";color:#333;border:1px solid #094f9f;padding:15px;box-sizing:border-box}.postid-8294 .sim_wrapp .title{width:100%;height:100px;background-color:#094f9f;margin-bottom:65px}.postid-8294 article.company_or_freelance .sim_wrapp h1{padding:.5em 0 !important;font-weight:700 !important;color:#fff !important;background-color:#085688 !important;font-size:36px !important;text-align:center;margin:0 !important;background:0 0;border:none;line-height:100px}.postid-8294 .sim_wrapp .content{width:auto;margin:0 auto}.postid-8294 .flex-box p:first-child{margin-right:5px}.postid-8294 .mt-s{margin-top:.4em}.postid-8294 .sim_wrapp table{width:auto}.referencebBox{margin:1.5em auto;padding:1.2em;width:96%;background-color:#f4f5f7;border:3px solid #a3d0e4;box-shadow:0 0 5px 2px #a3d0e4}.post-single .page-home-content .referencebBox ul,.post-single .page-home-content .referencebBox ol{padding:0;border:0;margin-top:10px;margin-bottom:0}@media (max-width:1160px){.home-gmenu .home-header2018{min-width:initial;max-width:100%;width:100%}.page-content-box .home-sidenavi-2018{display:none}.h-logo a .h-logo-des{font-size:10px}.home-gmenu-v2 .home-container .h-logo{width:38% !important;margin-left:.5%;margin-top:0;padding-left:4px}.home-gmenu-v2 .home-container .h-menu-2018{width:59%;line-height:1em}.h-menu-2018 a.est-link{width:50%;padding-left:5px;padding-right:0}.h-menu-2018 a.company-link{width:50%;padding-left:5px;padding-right:5px;text-align:right}.home-gmenu{margin-top:0}.home-gmenu .home-container{position:initial;background:0 0}.sp-menu0420,.menu-button{position:initial}.home-gmenu-sub{font-size:12px;margin-bottom:0}.home-gmenu-menu01{margin-top:5px;padding:0}.home-gmenu-menu02{margin-bottom:5px;padding:0}.gmenu-2018sub-f li.liarr:after{top:6px}.gmenu-2018sub-f li.step02-aft{border-width:16px}.sp-menu-box{margin-top:5px}.gmenu-2018sub-f-arrow li.guide-l:after,.gmenu-2018sub-f-arrow li.guide-c:after,.gmenu-2018sub-f-arrow li.guide-r:after{right:-12px;top:4px;width:25px;height:25px}.gmenu-2018sub-f-arrow li.guide-l.selectpage:after,.gmenu-2018sub-f-arrow li.guide-c.selectpage:after,.gmenu-2018sub-f-arrow li.guide-r.selectpage:after,.gmenu-2018sub-f-arrow li.guide-l a:hover:after,.gmenu-2018sub-f-arrow li.guide-c a:hover:after,.gmenu-2018sub-f-arrow li.guide-r a:hover:after{right:-32px;border-width:16px}.gmenu-2018sub-f-arrow li.guide-c.selectpage:before,.gmenu-2018sub-f-arrow li.guide-r.selectpage:before,.gmenu-2018sub-f-arrow li.guide-c a:hover:before,.gmenu-2018sub-f-arrow li.guide-r a:hover:before{left:0;border-width:16px}}@media (max-width:768px){.home-page-box p{font-size:14px;line-height:1.8em;margin:10px 8px 1.75em}.page-home-content h2{font-size:17px;margin-top:20px;margin-bottom:20px;font-weight:700}.page-home-content h3{font-size:16px;font-weight:700}.page-home-content h4{font-size:16px}.gmenu-top{position:relative;background:0 0;margin-top:2px}.h-logo a .h-logo-des{font-size:9px}.home-gmenu-v2 .home-container .h-logo{width:88% !important;padding-left:1px;margin-left:1px;margin-top:0;text-align:center !important}.home-gmenu-v2 .home-container .h-logo img{max-width:185px;height:auto}.menu-button{position:absolute;top:2px !important;left:1px;right:initial;width:40px;height:40px;padding:5px;margin-top:0}.sp-menu0420-list{padding-top:30px;z-index:10000;top:0;right:auto;left:0;transform:translate(-100%,0)}.sp-menu0420-list .menu-button{top:5px!important;left:1px;right:auto}.btn-menu .icon-bar{width:39px;margin-bottom:7px}.sp-menu0420-list li img{width:230px}.sp-menu0420-list02{width:230px}.home-gmenu-sub{font-size:10px;padding:0}.gmenu-2018sub-f,.gmenu-2018sub-s{overflow-x:scroll;overflow-y:hidden;-webkit-overflow-scrolling:touch;margin-bottom:0}.gmenu-2018sub-f ul,.gmenu-2018sub-s ul{list-style-type:none;width:1160px;height:100%;margin:0 auto;padding:0;text-align:center}.gmenu-2018sub-f li.liarr:after{font-size:12px;right:1px;top:13px}.gmenu-2018sub-f li a,.gmenu-2018sub-s li a{display:block;color:#fff;margin-right:3px}.gmenu-2018sub-f li a{padding:15px 6px 9.5px}.gmenu-2018sub-s li a{padding:9.5px 6px 15px}.gmenu-2018sub-f li.step{padding:6px;margin-right:3px;font-weight:700}.gmenu-2018sub-f li.step02{margin-right:0;padding:15px 6px 9.5px;font-weight:700}.gmenu-2018sub-f li.step02-aft{border-width:19.5px}.gmenu-2018sub-f li.to-inquiry a{padding-bottom:4.5px;margin-top:10px}.gmenu-2018sub-f-arrow .guide-top{width:30px;border-right:1px solid #fff;margin-right:0}.gmenu-2018sub-f-arrow .guide-kanzen{width:15%}.gmenu-2018sub-f-arrow .guide-kanzen a{padding:3px 0}.gmenu-2018sub-f-arrow ul{float:right;width:75%;box-sizing:border-box}.gmenu-2018sub-f-arrow li.guide-l{width:21%}.gmenu-2018sub-f-arrow li.guide-c{width:25%}.gmenu-2018sub-f-arrow li.guide-r{width:29%}.gmenu-2018sub-f-arrow li.guide-l:after,.gmenu-2018sub-f-arrow li.guide-c:after{right:-12.5px;top:5px;width:25px;height:25px}.gmenu-2018sub-f-arrow li.guide-r:after{content:"";display:none}.gmenu-2018sub-f-arrow li.guide-l.selectpage:after,.gmenu-2018sub-f-arrow li.guide-c.selectpage:after{right:-32px;border-width:17px}.gmenu-2018sub-f-arrow li.guide-r.selectpage:after{border-width:0}.gmenu-2018sub-f-arrow li.guide-c.selectpage:before,.gmenu-2018sub-f-arrow li.guide-r.selectpage:before{left:0;border-width:17px}.gmenu-2018sub-f-arrow a{padding:9.5px 0 9.5px 13px}.gmenu-2018sub-f-arrow .guide-top a{padding-left:0}.gmenu-2018sub-f-arrow li.guide-c a{padding-left:16px}.gmenu-2018sub-f-arrow li.guide-l a{padding-left:7px}.page-home-content{padding:0 9px}.page-content-box,.story-page-contents{width:100%;margin:0 auto}.home-page-box,.front-page .home-page-box{position:relative;width:100%;margin:0 auto}.home-sidenavi,.home-sidenavi-right{width:100%;position:absolute}.home-sidenavi,.home-sidenavi-right{width:100%;position:relative}.vs-group-ft-container{width:100%;margin:20px auto 0 auto}.home-gfooter .ft_copyright{width:100%;margin:10px auto 10px auto;float:initial}.bt_top_navi{display:block;bottom:100px;right:3px}.bt_top_navi img{width:40px}.ft-new-1806 img{margin-bottom:0;margin:0 auto;width:93%}.bizmedia-over-wrap{margin-top:0;z-index:1000;margin-top:10px !important;margin-bottom:0}.home-map a{font-size:15px}.home-map a.toallinq{font-size:13px}.home-map{margin-bottom:15px}.sp_lig_main-img{position:initial;z-index:100;height:0;object-fit:none}h1.hometoppage-h1,h2.hometoppage-h2{color:#222;display:table;margin-left:auto;margin-right:auto;font-size:20px;margin-top:5px;margin-bottom:5px;padding:10px}.home-page-box h1.hometoppage-h1 span,.home-page-box h2.hometoppage-h2 span{font-size:15px}.home-page-box h2.homesubpage-h2{font-size:17px;border-bottom:#045eac 3px solid}h2.head-navi-title{font-size:16px;padding:12px 0 8px}h2.guide-list{font-size:18px;padding:0;margin:5px 0 10px;line-height:1.5em}h2.guide-list .big{margin-top:5px;font-size:1.2em}h3.home2018-h3{font-size:16px}.es-contents-box h3{margin-top:10px;font-size:18px}.home-page-2018 h5{font-size:15px}.check-list-48 li{margin-bottom:2px}.check-list-48 li a{padding:10px 0 8px;font-size:13px}.page-48check .page-home-content h2.c48-title{font-size:18px;padding:14px 0 8px}.home-page-box .page-home-content h3.c48-checkname{line-height:1.75em;margin-top:15px}h1.recommended_posts_title{text-align:center;margin-top:10px;margin-bottom:10px}.page-contents-media .recommended__section_title{font-size:17px}.home-sidenavi,.home-sidenavi-right{top:10px}.home-sidenavi{display:none}.page-content-box .home-sidenavi-2018{top:10px}.postid-8294 .sp-only{display:inline-block}.postid-8294 article#basics_art table td,.postid-8294 article#basics_art table th,.postid-8294 article.basics_art table td,.postid-8294 article.basics_art table th{padding-left:5px;padding-right:5px}.postid-8294 #contents_top_in .company_or_freelance .company_or_freelance_h3{padding-left:0}.postid-8294 .sim_wrapp{padding-left:10px;padding-right:10px}.postid-8294 .sim_wrapp .title{height:auto;margin-bottom:30px}.postid-8294 article.company_or_freelance .sim_wrapp h1{line-height:1.2}.postid-8294 .sim_wrapp input{margin-right:5px}.postid-8294 .btn{max-width:100%}.postid-8294 input#simBtn{margin:0 auto;max-width:100%}.postid-8294 article#basics_art table{margin-top:0}.postid-8294 .sim_wrapp table tbody th{width:70px}}.recommend_item_all h2{border-bottom:2px solid #135ca9}.recommend_item_all .row_mainvisual .col_left{float:left;margin:0 0 0 25px}.recommend_item_all .row_mainvisual .col_right{float:right;margin:0 25px 0 0}.recommend_item_all .row_mainvisual:after{content:".";display:block;height:0;font-size:0;clear:both;visibility:hidden}.recommend_item_all .row_mainvisual img{margin:0;display:block;max-width:100%}.recommend_item_all .row_mainvisual .col_left p,.row_mainvisual .col_right p{color:#fff;font-weight:700}.recommend_item_all .row_mainvisual p.text01{margin:-50px 0 0 15px}.recommend_item_all .row_mainvisual p.text02{margin:-108px 0 8px 15px}.recommend_item_all .row_mainvisual p.text03{margin:-80px 0 0 15px}.recommend_item_all .sp_view{display:none}.recommend_item_all .bgimg01{background:url("https://vs-group.jp/tax/startup/media/wp/wp-content/themes/vs-media/images/home2018/contents_main_img01.jpg");background-size:cover;position:relative;height:337px;width:623px;min-height:100%}.recommend_item_all .bgimg01:before{content:'';position:absolute;top:0;right:0;bottom:0;left:0;background-color:rgba(0,0,0,.4)}.recommend_item_all .bgimg01 p{position:absolute;top:85%;left:5%;font-size:20px;letter-spacing:5px;color:#fff;text-shadow:0px 0px 6px #000}.recommend_item_all .bgimg02{background:url("https://vs-group.jp/tax/startup/media/wp/wp-content/themes/vs-media/images/home2018/contents_main_img02.jpg");background-size:cover;position:relative;height:163px;width:481px;min-height:100%}.recommend_item_all .bgimg02:before{content:'';position:absolute;top:0;right:0;bottom:0;left:0;background-color:rgba(0,0,0,.4)}.recommend_item_all .bgimg02 p{position:absolute;top:45%;left:5%;font-size:15px;letter-spacing:5px;color:#fff;text-shadow:0px 0px 6px #000}.recommend_item_all .bgimg03{margin-top:10px;background:url("https://vs-group.jp/tax/startup/media/wp/wp-content/themes/vs-media/images/home2018/contents_main_img03.jpg");background-size:cover;position:relative;height:163px;width:481px;min-height:100%}.recommend_item_all .bgimg03:before{content:'';position:absolute;top:0;right:0;bottom:0;left:0;background-color:rgba(0,0,0,.4)}.recommend_item_all .bgimg03 p{position:absolute;top:60%;left:5%;font-size:15px;letter-spacing:5px;color:#fff;text-shadow:0px 0px 6px #000}.recommend_item_all .bunner_area01{margin-left:20px}.recommend_item_all .bunner_area01 p{margin:6px 10px 20px;width:90%}.recommend_item_all .flex{display:flex;justify-content:space-around;flex-wrap:wrap}.recommend_item_all .recommend_yuusi p{text-align:center;font-weight:700;margin-top:0}.recommend_item_all .index-content-box{width:18%;height:257px;margin:auto 2% 20px auto;float:left;border-bottom:3px solid #005bab;box-shadow:0 1px 3px #c4c2c2}.recommend_item_all .index-content-box img{width:auto;max-height:165px;margin:0 auto 0px auto}.recommend_item_all .index-content-box h3 a{font-weight:700;color:#333}.recommend_item_all .clearfix:after{content:".";display:block;height:0;font-size:0;clear:both;visibility:hidden}.recommend_item_all .index-content-box h3{font-size:15px;height:62px;padding:12px 7px 1px;margin-top:0;margin-bottom:0;overflow:hidden}.recommend_item_all .index-content-box:nth-last-of-type(1){margin-right:0}.recommend_item_all .list-img,.list-text{display:table-cell;vertical-align:middle}.recommend_item_all .list-img{width:30%}.recommend_item_all .list-text{color:#fff}.recommend_item_all .list-img img{margin:5px;max-width:90%}.recommend_item_all .list-box{display:table}.recommend_item_all .list_flex{display:flex;justify-content:space-around}.recommend_item_all .list_flex_item{width:30%}.recommend_item_all .list_flex h4{color:#fff;border-bottom:#fff 2px solid}@media (max-width:768px){.recommend_item_all .sp_view{display:block}.recommend_item_all .pc_view{display:none}.recommend_item_all.sp_view p.text01,.recommend_item_all .sp_view p.text02,.sp_view p.text03{font-weight:700;color:#fff;margin-left:1em}.recommend_item_all .sp_view p.text01{margin-top:-38px}.recommend_item_all .sp_view p.text02{margin-top:-90px}.recommend_item_all .sp_view p.text03{margin-top:-60px}.recommend_item_all .sp_view .text01,.recommend_item_all .sp_view .text02,.recommend_item_all .sp_view .text03{font-weight:700;color:#fff;margin-left:1em;text-shadow:0px 0px 6px #000}.recommend_item_all .sp_view .text01{padding-top:-20px}.recommend_item_all .sp_view .text02{padding-top:-200px}.recommend_item_all .sp_view .text03{adding-top:-100px}.recommend_item_all .index-content-box{width:48%;height:179px;margin:auto 1% 5px 1%;border-bottom:3px solid #005bab}.recommend_item_all .index-content-box h3{font-size:11px;height:54px;padding:5px 5px 1px}.recommend_item_all .recommend_yuusi .flex_item{width:48%}.recommend_item_all .list_flex{display:block}.recommend_item_all .list_flex_item{width:100%}.recommend_item_all .list_flex h4{margin-top:30px}.recommend_item_all .home-page-box-1160 h2{padding-left:10px}}.kigyou-acbtn{display:flex;align-items:stretch;background:#2e3b78 !important;text-decoration:none !important;border:none;width:100%;padding:0}.kigyou-trigger{min-height:44px;margin-bottom:5px}.kigyou-acbtn .is-fixed-menu{transition:transform .25s}.kigyou-acbtn .is-fixed-menu .hide-menu{transform:translateY(-100%)}.kigyou-acbtn img{margin:4px 0 4px auto;height:30px}.kigyou-acbtn-1 img{margin:0 0 4px auto;height:45px;width:100%}.kigyou-acbtn b{display:block;color:#3d6190;text-align:left;padding:0 1rem}.kigyou-acbtn span{display:block;background-color:#2e3b78;color:#fff;padding:0;padding-left:8%}.kigyou-gmenu{position:fixed;max-height:100vh;height:100vh;overflow-y:scroll;top:0;right:0;background:#3d6190;padding:7rem 3rem 3rem;width:290px;max-width:100%;transition:.25s;transform:translate(100%,0);z-index:10001}.kigyou-gmenu.on{transform:translate(0%,0)}.kigyou-gmenu .btn{top:0;right:0;font-size:60px;color:#efefef;line-height:1;text-decoration:none !important}.kigyou-gmenu ul{background:#fff;padding:2rem}.kigyou-gmenu ul li{margin-bottom:1rem;font-weight:700}.kigyou-gmenu ul li a{color:#3d6190}.home-sidenavi-right_noborder{top:20px;width:200px;max-width:260px;left:auto;right:0;z-index:2000}.home-sidenavi-right-r{position:relative}.n_linkarea h2.head-navi-title{font-size:34px;font-weight:700;line-height:1.35em;margin:24px 0 10px}.n_linkarea svg:not(:root).svg-inline--fa{overflow:visible}.n_linkarea .svg-inline--fa.fa-w-16{width:1em}.n_linkarea svg:not(:root){overflow:hidden}.n_linkarea .svg-inline--fa{display:inline-block;font-size:inherit;height:1em;overflow:visible;vertical-align:-.125em}.n_linkarea .home-map a{width:32%;font-size:20px;color:#045eac;padding:16px 1px 13px;margin-right:1%;margin-bottom:20px;display:block;border:4px solid #045eac;float:left;text-align:center}.n_linkarea .home-map a:hover{color:#fff}@media (max-width:768px){.n_linkarea .home-map a{font-size:15px}.n_linkarea .home-map a{width:47%;font-size:16px;padding:12px 2px 10px;margin-bottom:12px}}.zeirisi_linkarea h2.head-navi-title{font-size:26px}@media (max-width:768px){.zeirisi_linkarea h2.head-navi-title{font-size:15px}.n_linkarea h2.home-h2title{font-size:17px;line-height:1.55em;margin:7px 0;padding:7px 5px 2px}}.sec-inner{margin-bottom:80px}#about .sec-inner{padding:0}.sec-inner p{text-align:justify;line-height:1.7;margin:0}.tbl-cmn-basic th{width:20%}.list-cmn-anchor{display:flex;flex-wrap:wrap;margin-bottom:4rem}.list-cmn-anchor li{width:calc(100%/4)}.list-cmn-anchor li a{color:#409cc5;text-decoration:none}.list-cmn-anchor li a:before{content:"▼"}.list-cmn-anchor li a:hover{text-decoration:underline}h3.ttl-level-03{margin:0 0 2%;padding-left:1%;border-left:8px solid #409cc5;color:#409cc5;font-size:138%;border-bottom:none!important;font-weight:700;padding-bottom:0}.list-office-link{display:flex;flex-wrap:wrap;margin:0 0 4rem;padding-left:0!important}ul.list-office-link{margin:0 0 3%}.list-office-link li{width:calc(100%/2 - .5rem);margin:0 1rem 1rem 0;background:#efefef;border-radius:4px;transition:.6s all ease;padding:1.75rem}.list-office-link li:nth-child(2n){margin:0 0 1rem}.list-office-link li a{display:block;position:relative;padding:2rem 3rem 2rem 2rem;text-decoration:none}.list-office-link li a:hover{color:#252525}.list-office-link li a:after{position:absolute;top:50%;right:1rem;width:0;height:0;border-style:solid;border-width:6px 0 6px 8px;border-color:transparent transparent transparent #409dc5;content:""}.ttl-level-04{font-size:1.75rem!important;font-weight:700}@media only screen and (max-width:768px){#about .tbl-cmn-basic th{line-height:1.2;font-size:.8rem}.list-cmn-anchor li{width:50%}.list-office-link li,.list-office-link li:nth-child(2n){width:100%;margin:1rem 0}.ttl-level-04{font-size:1.5rem!important}}.post-single .financing_box01 ul{border:solid 2px #7cabf3;background:url(https://vs-group.jp/tax/startup/media/wp/wp-content/uploads/2019/12/box_bg01.gif) repeat;padding:30px;margin-bottom:30px;line-height:2;font-size:18px}.post-single .financing_box01 ul li{padding-left:50px;font-weight:700;padding-top:5px}.post-single .financing_box01 ul .financing_num01{background:url(https://vs-group.jp/tax/startup/media/wp/wp-content/uploads/2019/12/financing_num01.png) no-repeat}.post-single .financing_box01 ul .financing_num02{background:url(https://vs-group.jp/tax/startup/media/wp/wp-content/uploads/2019/12/financing_num02.png) no-repeat}.post-single .financing_box01 ul .financing_num03{background:url(https://vs-group.jp/tax/startup/media/wp/wp-content/uploads/2019/12/financing_num03.png) no-repeat}.post-single .financing_box01 ul .financing_num04{background:url(https://vs-group.jp/tax/startup/media/wp/wp-content/uploads/2019/12/financing_num04.png) no-repeat}.post-single .financing_box01 ul .financing_num05{background:url(https://vs-group.jp/tax/startup/media/wp/wp-content/uploads/2019/12/financing_num05.png) no-repeat}table.financing_tbl01{width:100%;border:1px solid #cacaca;border-collapse:collapse;margin-bottom:40px;text-align:center}table.financing_tbl01 th{background:#3dccaa;text-align:center !important}table.financing_tbl01 th,table.financing_tbl01 td{padding:10px 0;border:1px solid #cacaca}.financing_sec02 dl{background:linear-gradient(#f7f7f7,#dadada);padding:30px;border:1px solid #cacaca;margin-bottom:20px;overflow:hidden}.financing_sec02 dt{margin-bottom:20px;border-bottom:1px solid #cacaca;padding-bottom:10px}.financing_box02_l{float:left;padding:20px 0 0 20px}.financing_box02_r{float:right;width:70%;box-shadow:0 0 0 1px #7cabf3,0px 0px 0 3px #fff,0px 0px 0px 6px #7cabf3;background:#fff;padding:10px}#main.font_b{font-weight:700}#main.red_s{color:#c52e26}#main.center{text-align:center}#main.mb_20{margin-bottom:20px}#main.mb_30{margin-bottom:30px}#main.mb_40{margin-bottom:40px}@media screen and (max-width:991px){.financing_box02_l{padding:0}#main.financing_box01 ul .financing_num01{background:url(https://vs-group.jp/tax/startup/media/wp/wp-content/uploads/2019/12/financing_num01.png) no-repeat;background-size:8%;background-position:0 8px}#main.financing_box01 ul .financing_num02{background:url(https://vs-group.jp/tax/startup/media/wp/wp-content/uploads/2019/12/financing_num02.png) no-repeat;background-size:8%;background-position:0 8px}#main.financing_box01 ul .financing_num03{background:url(https://vs-group.jp/tax/startup/media/wp/wp-content/uploads/2019/12/financing_num03.png) no-repeat;background-size:8%;background-position:0 8px}#main.financing_box01 ul .financing_num04{background:url(https://vs-group.jp/tax/startup/media/wp/wp-content/uploads/2019/12/financing_num04.png) no-repeat;background-size:8%;background-position:0 8px}#main.financing_box01 ul .financing_num05{background:url(https://vs-group.jp/tax/startup/media/wp/wp-content/uploads/2019/12/financing_num05.png) no-repeat;background-size:8%;background-position:0 8px}.financing_box02_r{float:left;width:100%;box-shadow:0 0 0 1px #7cabf3,0px 0px 0 3px #fff,0px 0px 0px 6px #7cabf3;background:#fff;padding:10px}.financing_box02_r p{font-size:15px}}.ubListBox{padding:.6em;box-shadow:0 2px 4px rgba(0,0,0,.22);border:solid 1px rgba(0,0,0,.06);margin:2rem 0}.ubListBox .ubTitle{text-align:center;font-weight:700}.ubListBox ul.ubList{margin:1em 0 0;padding:0;display:flex;flex-wrap:wrap;justify-content:space-between;border:0 none}.ubListBox ul.ubList li{margin:0;padding:.4em;width:49%;font-size:1.4rem;border-top:dashed 1px #e6ebec;list-style:none}.ubListBox ul.ubList li:nth-of-type(1),.ubListBox ul.ubList li:nth-of-type(2){border-top:0 none}.ubListBox ul.ubList li:nth-of-type(odd){border-right:1px solid #fff}.ubListBox ul.ubList li:nth-of-type(4n),.ubListBox ul.ubList li:nth-of-type(4n-1){background-color:#fafbfb}.ubListBox ul.ubList li a{display:block;padding:0 0 0 -.4em;font-size:1.4rem}.ubListBox ul.ubList li a:before{content:"- ";margin-left:-.4em}div.usefulpoints{background:#e8f1f8;color:#333;padding:22px 20px;margin:25px auto;border:1px dotted #cad4dd}div.usefulpoints h2,div.usefulpoints h3{background:0 0;font-size:19px;color:#347ab6;margin:1px 0 18px;padding:0;border:none}div.usefulpoints ul{margin:0 !important;padding:0 !important;border:none !important}div.usefulpoints li{font-weight:700;margin:0 !important;padding:5px 0 5px 26px;position:relative}div.usefulpoints li:before{font-size:19px;font-family:"FontAwesome";content:"\f00c";color:#f18200;top:1px;left:0;position:absolute}@media only screen and (max-width:768px){.ubListBox ul.ubList li{width:100%}.ubListBox ul.ubList li:nth-of-type(odd){border-right:0 none}.ubListBox ul.ubList li:nth-of-type(4n),.ubListBox ul.ubList li:nth-of-type(4n-1){background-color:inherit}.ubListBox ul.ubList li:nth-of-type(even){background-color:#fafbfb}div.usefulpoints{width:95%;padding:12px 3% 4px;margin:2px auto 20px auto}div.usefulpoints h2,div.usefulpoints h3{font-size:17px;margin:1px 0 12px}div.usefulpoints ul{margin:0 !important;padding:0 !important}div.usefulpoints li{font-size:14px;padding:4px 0 4px 22px}div.usefulpoints li:before{font-size:15px;top:6px}}.ytbBox{text-align:center;padding:2.8rem 0 0;margin:2rem auto}.ytb{display:inline-block;text-align:left;position:relative}.ytb>iframe{max-width:100%;display:block;margin:0 auto}.ytb>span:nth-of-type(1){background-color:#eb0000;color:#fff;border-radius:50px;padding:.4em 2.7em .4em .8em;font-size:.7em;margin:0;top:-2.8rem;left:0;position:absolute}.ytb>span.wexal-youtube{background:0 0;border-radius:0;padding:0;position:static}.ytb>span:before,.ytb>span:after{position:absolute;top:0;bottom:0;right:.4rem;margin:auto;content:"";vertical-align:middle}.ytb>span:before{width:1.2rem;height:1rem;-webkit-border-radius:25%;border-radius:25%;background:#fff}.ytb>span:after{right:.54rem;box-sizing:border-box;width:.4rem;height:.4rem;border:.2rem solid transparent;border-left:.4rem solid #eb0000}.ytb>span.wexal-youtube:before,.ytb>span.wexal-youtube:after{display:none}@media only screen and (max-width:768px){.ytb{width:100%;height:215px;position:relative}.ytb iframe{position:absolute;top:0;right:0;width:100% !important;height:100% !important}}