@charset "utf-8";
  header {
background-image: none;
}
header .inner {
width: auto;
height: auto;
text-align: center;
} header .inner h2 {
position: static;
padding-top: 20px;
} header .inner h1 {
display:none;
} header .inner h3 {
position: static;
padding-top: 5px;
padding-bottom:5px;
} header .inner address {
position: static;
padding-bottom: 20px;
}
header .mail_bt {
position: static;
padding-bottom: 20px;
}  nav#menu {
height: auto;
margin-right: 6px;
margin-left: 6px;
display:inherit;
}
nav#menu ul {
width: auto;
} nav#menu ul li {
width: 50%; border: none !important;
background-color: #006600; background-image: -webkit-gradient(linear, left top, left bottom, from(#1b811b), to(#006600)); background-image: -webkit-linear-gradient(#1b811b, #036903 49%, #006600 50%); background-image: linear-gradient(#1b811b, #036903 49%, #006600 50%); margin-bottom: 1%;
} nav#menu ul li:nth-child(odd) {
width: 49%; margin-right: 1%;
} nav#menu ul li:last-child {
margin-bottom: 30px;
}
nav#menu2 {
display:none;
} #contents {
width: auto;
margin-right: 6px;
margin-left: 6px;
} #contents-in, #main, body.c2 #main {
float: none;
width: auto;
}
#sub {
float: none;
width: 100%;
} #side {
display: none; } #mainimg {
display:none;
margin: 0px 6px 1%;
}
#mainimg aside {
height: auto;
width: 100%;
}
#mainimg aside img {
vertical-align: bottom;
}
#slide_image {
height: auto;
width: 100%;
position: relative;
}
#slide_image2 {
height: auto;
width: 100%;
position: absolute;
left:0px;
top:0px;
}  body.s-n #sub {
display: none;
} img.wa {
height: auto;
width: 100%;
} #menubar_hdr {
display: none;
}
.iframe-content {
position: relative;
width: 100%;
padding: 75% 0 0 0;
}
.iframe-content iframe {
position: absolute;
top: 0;
left: 0;
width: 100%;
height: 100%;
}
.sekou_img_area2_left{
float:none;
width:100%;
}
.sekou_img_area2_right{
float:none;
width:100%;
}
.dl_list dl {
width:100%;
}
.dl_list dd {
margin-bottom:5px;
float:left;
width:97%;
padding:6px;
border-bottom:1px dotted #cccccc;
　}
.top_box_left1{
width:100%;
height:auto;
float:none;
margin-top:5px;
border:1px solid #cccccc;
background-color:#ffffdf;
}
.top_box_right1{
width:100%;
height:auto;
float:none;
margin-left:0px;
margin-top:5px;
border:1px solid #cccccc;
background-color:#ffffdf;
}
.top_box_left2{
width:100%;
height:auto;
float:none;
margin-top:5px;
border:1px solid #cccccc;
background-color:#ffffdf;
}
.top_box_right2{
width:100%;
height:auto;
float:none;
margin-left:0px;
margin-top:5px;
border:1px solid #cccccc;
background-color:#ffffdf;
}
.top_box_left3{
width:100%;
height:auto;
float:none;
margin-top:5px;
border:1px solid #cccccc;
background-color:#ffffdf;
}
.top_box_right3{
width:100%;
height:auto;
float:none;
margin-left:0px;
margin-top:5px;
border:1px solid #cccccc;
background-color:#ffffdf;
}
.top_box_left4{
width:100%;
height:auto;
float:none;
float:left;
margin-top:5px;
border:1px solid #cccccc;
background-color:#ffffdf;
}
.top_box_right4{
width:100%;
height:auto;
float:none;
margin-left:0px;
margin-top:5px;
border:1px solid #cccccc;
background-color:#ffffdf;
}
#fnavi {
display:none;
}
.sidefix{
display:none;
}
.m_side{
display:inherit!important;
}
.demo01 table { width: 100%; border:none; padding: 10px;}
.demo01 thead { display: none;}
.demo01 tr {
display: block;
margin-bottom: 20px;
border-top: 1px solid #4f4d47;
}
.demo01 td {
display: block;
text-align: center;
border-right: 1px solid #4f4d47;
border-bottom: none;
padding: 0;
} .demo01 td:nth-of-type(1) { background-color: #61c5bb; text-align: center; color: #fff;}
.demo01 td:last-child { border-bottom: 1px solid #4f4d47;}
.demo01 td:before {
color: #4f4d47;
display: block;
background-color: #f5f3ec;
} .demo01 td:nth-of-type(2):before { content: "ご自分で設立される場合";}
.demo01 td:nth-of-type(3):before { content: "当事務所に依頼される場合";}
.demo02 table { width: 100%; border:none; padding: 10px;}
.demo02 thead { display: none;}
.demo02 tr {
display: block;
margin-bottom: 20px;
border-top: 1px solid #4f4d47;
}
.demo02 td {
display: block;
text-align: center;
border-right: 1px solid #4f4d47;
border-bottom: none;
padding: 0;
} .demo02 td:nth-of-type(1) { background-color: #61c5bb; text-align: center; color: #fff;}
.demo02 td:last-child { border-bottom: 1px solid #4f4d47;}
.demo02 td:before {
color: #4f4d47;
display: block;
background-color: #f5f3ec;
} .demo02 td:nth-of-type(2):before { content: "提出書類";}
.demo02 td:nth-of-type(3):before { content: "提出期限";}