@charset "utf-8";.home-page-box .pre-contents-pre{margin:2em 0 4em 0;}
.home-page-box .pre-contents-pre .mbh{margin-bottom:2.5em;}
.home-page-box .pre-contents-pre p{font-size:17px;line-height:1.5em;}
.home-page-box .pre-contents .guidelink a{font-size:16px;}
.home-page-box .pre-contents .fbold{font-weight:bold;}
.home-page-box .pre-contents p{font-size:19px;line-height:1.75em;}
.home-page-box h2.homesf-h2{padding:18px 15px 10px 15px;margin-top:40px;margin-bottom:45px;position:relative;}
.home-page-box h2.homesf-h2:after{position:absolute;content:'';top:100%;left:30px;border:15px solid transparent;border-top:15px solid #e46c0a;width:0;height:0;}
h2.guide-list{margin:20px 0 15px 0;line-height:2em;margin-top:40px;}
.make_wordfile{margin-bottom:50px;}
.make_wordfile p.form-des{font-size:18px;padding:0 1em;}
.make_wordfile p.form-ft-des{font-size:14px;color:#555;margin:8px;}
.dl-form-switch-bt{margin-top:30px;}
.dl-form-switch-bt #box-cl,
.dl-form-switch-bt #box-llc{width:49.6%;padding:14px 0px 6px 0px;font-size:18px;background:#eee;color:#045EAC;border:1px solid #045EAC;font-weight:bold;border-radius:7px 7px 0px 0px;border-bottom:0px !important;}
.dl-form-switch-bt #box-cl:hover,
.dl-form-switch-bt #box-llc:hover{background:#eee;}
.dl-form-switch-bt #box-llc{float:right;}
.dl-form-switch-bt .activetab{background:#045EAC !important;color:#FFF!important;}
#dl-form-switch-co table{margin-top:3px;}
#dl-form-switch-co #make-form-llc{margin-top:0;display:none;}
.make-form a.biz-list{margin:20px auto 0 auto;}
.make-form a.biz-list img{max-width:90%;}
.dl-box:before{display:none;}
.dl-box h3{background:none;font-size:20px;font-weight:normal;color:#333;padding:5px;}
.dl-box span{font-size:0.8em;}
.dl-box div{font-size:16px;text-align:center;}
.dl-box div a{padding-right:20px;}
.dl-box-wrap{margin-top:40px;margin-bottom:65px;}
.intro-mes p{line-height:1.75em;}
.intro-mes p.mth{margin-top:35px;}
.intro-mes p.mbh{margin-bottom:3em;}
.guidepage-link{width:100%;margin-top:3em;}
.guidepage-link .to-prev{width:50%;float:left;text-align:left;}
.guidepage-link .to-next{width:50%;float:right;text-align:right;}
.guidepage-link .to-prev .waku, .guidepage-link .to-next .waku{background:url(https://vs-group.jp/tax/startup/zenkoku/wp-content/themes/venture/images/home2018/bg_waku.jpg) repeat 0px 0px;border-radius:5px;display:inline-block;padding:0.5em;vertical-align:middle;text-align:left;width:16em;}
.guidepage-link .to-prev .waku-red, .guidepage-link .to-next .waku-red{background:#c00000;}
.guidepage-link .to-prev .waku span, .guidepage-link .to-next .waku span{background:#FFF;color:#404040;display:inline-block;position:relative;padding:0.2em 0.5em;}
.guidepage-link .to-prev .waku span{margin-left:0.9em;margin-right:0.6em;padding-left:0;}
.guidepage-link .to-next .waku span{margin-right:1.5em;padding-right:0;}
.guidepage-link .to-prev .waku span:before, .guidepage-link .to-next .waku span:after{content:"";width:0;height:0;border-top:0.9em solid transparent;border-bottom:0.9em solid transparent;position:absolute;top:0;}
.guidepage-link .to-prev .waku span:before{border-right:0.9em solid #fff;left:-0.9em;}
.guidepage-link .to-next .waku span:after{border-left:0.9em solid #fff;}
.guidepage-link a{color:#FFF;font-weight:bold;}
.guidepage-link a:hover{color:#6DB329;text-decoration:none;}
.f-guide-link{border:1px solid #7f7f7f;margin:0 auto 20px auto;padding:1em;color:#7f7f7f;font-size:16px;font-weight:bold;line-height:1.5;}
.f-guide-link span{text-align:center;}
.f-guide-link a{color:#7f7f7f;}
.f-guide-link a:hover{text-decoration:underline;}
.b-link-img{width:100%;margin-top:35px;margin-bottom:30px;}
.page-home-content h2.guide-blue-title{font-size:34px;background:#045EAC;color:#fff;padding:18px 10px 14px 10px;text-align:center;border-radius:0px;}
.page-home-content h2.guide-blue-title:before{display:none;}
.page-home-content h2.guide-blue-title:after{position:absolute;content:'';top:100%;left:47%;border:25px solid transparent;border-top:25px solid #045EAC;width:0;height:0;}
.page-home-content ul.pg-list li ul.agenda{padding-top:12px;padding-left:2px;margin-left:6px;}
.page-home-content ul.pg-list li ul.agenda li{position:relative;padding-left:18px;}
.page-home-content ul.pg-list li ul.agenda li:before{position:absolute;color:#045EAC;content:'－';top:0%;left:0%;width:12px;height:0;}
.home-over-wrap-top{margin-top:0vh;}
.home-sidenavi, .home-sidenavi-right{top:70px;}
.page-content-box .home-sidenavi-201806{top:0px;}
.front-c-box .home-sidenavi-201806{top:20px;}
.home-gmenu{border-bottom:1px solid #bbb;}
.sidenavi-right-llc ul.li-subtext-link02 li a{text-align:left;}
.front-page p{color:#000;font-size:17px;}
.arrow img{}
.arrow .ar-1,.arrow .ar-2,.arrow .ar-3{float:left;}
a.llc-next-page{width:100%;background:#EAEAEA;color:#333;font-weight:bold;display:block;padding:15px;margin:20px 0%;}
a.llc-next-page:hover{background:#ddd;color:#376092;}
.dl-doc-list{}
.godo-page .home-page-box .page-home-content .dl-doc-list h3{background:none;font-size:20px;font-weight:normal;color:#333;padding:5px;border-top:0px;border-bottom:0px;text-decoration:none;margin:28px 0px 24px 0px;line-height:1.1em;}
.page-llc-dl #dl-form-switch-co #make-form-llc{display:initial;}
.llc-page .refe_page,
.llcorkk-page .refe_page{
	border: 1px solid #999999;
    box-shadow: 0 3px 0 rgba(8, 1, 2, 0.03);
    font-size: 16px;
    line-height: 1.9;
    margin: 30px 0;
    padding: 0 20px 29px;
}

 .llc-page .refe_page,
 .llcorkk-page .refe_page {
	background: #fff none repeat scroll 0 0;
	font-weight: bold;
	left: 10px;
	margin-bottom: 0;
	top: -10px;
	}
.llc-page .refe_page  dt.flow,
.llcorkk-page .refe_page  dt.flow{
	background: #fff;
	text-align:center;
	top: -10px;
	width: 60px;
	position: relative;
}


.llc-page .refe_page dt.title_width{
width: 65%;
}

.llc-page .refe_page  dd{
	font-size:15px;
	margin-bottom:2px;
}

.sp_view{
display: none;
}

.prof{
text-align: center;
margin: 20px auto;
}

.omake_button{
padding: 10px;
width: 80%;
background-color: #094f9f;
color: #fff;
font-size: 18px;
font-weight: bold;
padding: 13px 0px;
margin:20px auto !important;
margin-top: 5px;
border: 1px solid #094f9f;
border-radius: 10px;
text-align: center;
}

.godo-page .lig-div-wrapper p{
line-height: 1.9em;
}

.godo-page h4.media-h4 {
	font-size:26px;
	color:#056070;
	padding: 10px 0;
	margin: 30px 0px 10px 0px;
	line-height: 1.4em;
	border-bottom: 1px dotted #000;
	border-left: 0px;
	font-weight:bold;
}
.godo-page h5{
margin: 0px 0px 10px 0px;
}



@media (max-width:668px){
.home-page-box .pre-contents-pre p{font-size:17px;}
.home-page-box .pre-contents p{font-size:13px;line-height:1.5em;}
.home-page-box .pre-contents .guidelink a{font-size:12px;}
.lity-content{width:86%;margin-left:7%;}
.home-page-box .pre-contents p{font-size:17px;}
.home-page-box .pre-contents .nagare{font-size:13px;}
.make_wordfile p.form-des{font-size:14px;}
.make_wordfile p.form-ft-des{font-size:11px;}
.dl-form-switch-bt{margin-top:15px;}
#dl-form-switch-co table{margin-top:10px;}
.make-form a.biz-list{width:98%;font-size:11px;padding:8px 5px;margin-top:5px;}
.dl-box h3{font-size:14px;}
.dl-box div{font-size:12px;}
.dl-box div a{padding-right:15px;}
.dl-box-wrap{margin-top:20px;margin-bottom:25px;}
.intro-mes p.mth{margin-top:20px;}
.intro-mes p.mbh{margin-bottom:20px;}
.b-link-img{width:100%;margin:20px auto;}
.guidepage-link .to-prev .waku, .guidepage-link .to-next .waku{width:10em;text-align:center;}
.guidepage-link .to-prev .waku span{padding:0.1em 0.5em 0.1em 0;margin-bottom:0.5em;margin-left:5px;margin-right:0;}
.guidepage-link .to-next .waku span{padding:0.1em 0 0.1em 0.5em;margin-bottom:0.5em;margin-left:0;margin-right:5px;}
.guidepage-link .to-prev .waku span:before{border-right:0.9em solid #fff;left:-0.92em;}
.page-home-content h2.guide-blue-title{font-size:17px;padding:12px 5px 10px 5px;}
.page-home-content h2.guide-blue-title:after{top:100%;left:47%;border:15px solid transparent;border-top:15px solid #045EAC;}
.page-home-content ul.pg-list li{font-size:14px;}
.page-home-content ul.pg-list li ul.agenda{font-size:14px;padding-top:8px;margin-left:4px;}
.page-home-content ul.pg-list li ul.agenda li{padding-left:12px;}
.page-home-content ul.pg-list li ul.agenda li:before{}
.sp_lig_main-img{height:10vh;}
.dl-form-switch-bt #box-cl, .dl-form-switch-bt #box-llc{width:48%;font-size:14px;padding-top:8px;}
h2.guide-list{margin:15px 0 10px 0;line-height:1.7em;margin-top:20px;}
.make_wordfile{margin-bottom:30px;}
.f-guide-link{font-size:13px;margin:0 auto 4px auto;}
.arrow img{max-width:94%;height:auto;}
.arrow .ar-1{width:37%;}
.arrow .ar-2{width:16%;}
.arrow .ar-3{width:47%;}
a.llc-next-page{font-size:15px;}
.godo-page .home-page-box .page-home-content .dl-doc-list h3{font-size:14px;margin-top:25px;}
.dl-doc-list .dllist2col a.doc-dl{width:65%;margin-left:2%;}
.dl-doc-list .dllist2col a.sa-dl{display:block;width:33%;float:right;}
.llc-page .refe_page  dt.title_width { width: 100%;}
.llc-page .refe_page  dt.sankou{ width: 60px;}
.sp_view{display:inline;}
.sp-img50per-r {width:50%; padding-right: 0px; padding-left:25px;}
.sp-img50per-l {width:48%;  padding-left: 10px;}
.godo-page h4.media-h4 { font-size:17px; padding: 9px 0 5px 0; margin: 20px 0px 15px 0px; font-weight: normal;}
.llc-page .refe_page  dd{ font-size:13px; margin-bottom:5px;}
.llc-page .refe_page {padding: 0px 20px 10px;}
.llc-txtheight p{line-height: 1.9em; }
}