@charset "utf-8";
#cpa-article a:hover img {
    opacity: inherit
	}

#floating-bnr--advertise {
    display: block;
    max-width: 350px;
    height: auto;
    position: fixed;
    bottom: 30px;
    right: 30px;
    border-radius: 10px;
    z-index: 999;
    background: #f9f9f9;
    box-shadow: 1px 1px 3px #dedede;
	}

#floating-bnr--advertise .ad-bnr--block:hover {
    opacity: .95;
    cursor: pointer
	}

#floating-bnr--advertise .ad-bnr--block a:hover {
    opacity: .95;
    cursor: pointer
	}

#floating-bnr--advertise .ad-bnr--block a img {
    max-width: 100%;
    width: 280px;
    margin: 0
	}

#floating-bnr--advertise .close-btn--block {
    position: absolute;
    top: -20px;
    right: -20px;
	}

#floating-bnr--advertise .close-btn--block a>img {
    width: 40px;
    height: 100%;
    background: 0;
    cursor: pointer
	}

#floating-bnr--advertise img.sp {
    display: none
	}

.bnr-close {
    display: none!important
	}

div#go-top {
    display: none!important
	}

.bg-type1 {
    background: #00255c !important;
	}

.bg-type2 {
    background: #00255c;
	}

@media screen and (max-width:768px) {
    #floating-bnr--advertise #ad-link-main-cc img {
        display: none
    	}
    #floating-bnr--advertise #ad-link-main-cc img.sp {
        display: block
    	}
    #floating-bnr--advertise .close-btn--block a>img {
        width: 30px;
        height: 100%;
        background: 0;
        cursor: pointer
    	}
    #floating-bnr--advertise .ad-bnr--block a img {
        width: 100%;
    	}
    #floating-bnr--advertise {
        width: calc(100% - 50vw)
    	}
    #floating-bnr--advertise {
        max-width: 100vw;
        width: 95%;
        bottom: 2%;
        right: 0;
        left: 0;
        margin: 0 auto;
    	}
    #floating-bnr--advertise .close-btn--block {
        top: -15px;
        right: 0px
    	}
    #floating-bnr--advertise .close-btn--block a>img {
        width: 35px;
        height: 100%
    	}
	}

header .gnav .gnav__wrap__content .top--01 .head_text {
    font-size: 1.1rem;
    font-weight: normal;
    color: #a6a6a6;
    max-width: 600px;
    width: 100%;
    text-overflow: ellipsis;
    display: -webkit-box;
    -webkit-box-orient: vertical;
    -webkit-line-clamp: 1;
    overflow: hidden;
    height: 20px;
    line-height: 2;
    margin: 0
	}

#new h2,
#cpa-article h2,
#keiri-article h2,
#tax-article h2,
#cmn_content h2,
#financial h2,
.second--columns--contents h2 {
    margin: 50px 0 30px 0;
    color: #00255c;
    font-size: 2.5rem;
    line-height: 1.4;
    font-weight: 600;
    padding: 0 0 10px 0;
    border-bottom: solid 2px;
	}

#cpa-article h3,
#keiri-article h3,
#tax-article h3,
#cmn_content h3,
#financial h3,
.second--columns--contents h3 {
    color: #00255c;
    font-size: 2.1rem;
    font-weight: 600;
    margin: 30px 0 15px 0;
    line-height: 1.5;
    border: honeydew;
    padding: 0;
	}

#cpa-article h4,
#keiri-article h4,
#tax-article h4,
#financial h4,
.second--columns--contents h4 {
    font-size: 1.7rem;
    font-weight: 600;
    margin-bottom: 10px;
    color: #1a1a1a
	}


/*///////////////////
article author prof
///////////////////*/

.profile {
    background: #f4f8fd;
    border-left: 8px solid #00255c;
    padding: 40px 40px 30px 40px;
    margin-top: 50px;
    background: #f0f8fe;
	}

.profile dl {
    display: flex;
    flex-wrap: wrap;
    justify-content: space-between;
    font-size: 1.5rem;
    line-height: 1.75;
    letter-spacing: .05em;
	}

.profile dl dt {
    width: 180px;
    color: #00255c;
    font-weight: 700;
	}

.profile dl dt:first-child+dd {
    margin-top: 0;
	}

.profile dl dd {
    width: 920px;
	}

.profile dl dd p.name {
    font-size: 2rem;
    margin: 0 0 20px 0;
    color: #1f1f1f;
    line-height: 1.5;
    border: none;
    padding: 0;
    font-weight: bold;
	}

.profile dl dd p.name span {
    font-size: 1.5rem;
    display: inline-block;
	}

.profile.ver2 dl dd {
    width: 900px;
	}

.profile.ver2 dl dd>span {
    display: block;
    color: #00255c;
    font-weight: 700;
	}

@media only screen and (max-width: 767px) {
    .profile {
        padding: 20px;
        border-left: none;
        margin-top: 20px;
    	}
    .profile dl {
        font-size: 1.3rem;
    	}
    .profile dl dt {
        width: 100%;
        padding: 0;
        font-size: 1.7rem;
    	}
    .profile dl dt:first-child+dd {
        margin-top: 5px;
        padding: 0;
    	}
    .profile dl dd {
        margin-top: 5px;
        width: 100%;
        padding: 0;
    	}
    .profile dl dd p.name {
        font-size: 1.5rem;
        margin-bottom: 5px;
    	}
    .profile dl dd p.name span {
        font-size: 1.3rem;
    	}
    .profile dl dd p {
        margin: 0;
    	}
	}


/*///////////////////
doc & main title
///////////////////*/

.doc {
    position: relative;
    padding: 70px 40px 40px 40px;
    margin-top: 50px;
    border: solid 10px #efefef;
	}

.doc p.tos {
    position: absolute;
    left: 0;
    top: 30px;
    margin: 0;
    padding: 0;
	}

.doc p.tos span {
    font-size: 1.5rem;
    font-weight: 500;
    color: #fff;
    background: #00255c;
    padding: 5px 40px;
    display: block;
	}

.doc p.anchor_link {
    margin: 20px 0 10px 0;
    font-size: 1.7rem;
    padding-bottom: 5px;
    border-bottom: 1px solid #efefef;
	}

.doc p.anchor_link a {
    text-decoration: none;
    font-weight: bold;
	}

.doc p.anchor_link a:hover {
    opacity: .5;
	}

.doc ul li {
    padding: 2px 0 2px 1em;
	}

.doc ul a:hover {
    opacity: .5;
	}

@media only screen and (max-width: 767px) {
    .doc {
        padding: 45px 18px 24px;
        margin-top: 20px;
        border: solid 3px #efefef;
    	}
    .doc p.tos {
        top: 15px;
    	}
    .doc p.tos span {
        font-size: 1.3rem;
        line-height: 30px;
        padding: 0 24px;
    	}
    .doc p.anchor_link {
        font-size: 1.5rem;
        margin-top: 10px;
        line-height: 1.4;
    	}
	}

.article--title {
    font-size: 3rem;
    font-weight: 600;
    padding: 35px 0;
    line-height: 1.3333;
	}

@media only screen and (max-width: 767px) {
    #new h2,
    #cpa-article h2,
    #keiri-article h2,
    #tax-article h2,
    #cmn_content h2,
    .second--columns--contents h2 {
        margin: 20px 0 15px 0;
        font-size: 1.7rem;
        line-height: 1.4;
        padding-bottom: 5px;
    	}
    #cpa-article h3,
    #keiri-article h3,
    #tax-article h3,
    #cmn_content h3,
    .second--columns--contents h3 {
        margin: 20px 0 10px 0;
        font-size: 1.7rem;
        line-height: 1.3;
    	}
    #cpa-article h4,
    #keiri-article h4,
    #tax-article h4,
    .second--columns--contents h4 {
        font-size: 1.5rem;
        margin-bottom: 10px;
    	}
    .article--title {
        font-size: 1.9rem;
        padding: 18.5px 0;
        line-height: 1.5;
    	}
	}


/*///////////////////
CATEGORY PAGE
///////////////////*/

.ph-grid-item .img-fit:hover {
    transform: scale(1.1);
    transition-duration: .3s;
	}

.category.article--title span {
    font-size: 2rem;
	}

.list--ttl {
    font-size: 1.5rem;
    border: none;
    margin: 10px 0 0 0;
    padding: 0;
	}

.ph-grid-body {
    padding: 0;
    display: -webkit-box;
    display: -ms-flexbox;
    display: flex;
    -ms-flex-wrap: wrap;
    flex-wrap: wrap;
    width: 100%;
    height: auto;
    margin: 10px 0 0;
    box-sizing: border-box;
    -webkit-justify-content: flex-start;
    -ms-justify-content: flex-start;
    justify-content: flex-start;
    -webkit-box-align: stretch;
    -ms-flex-align: stretch;
    align-items: stretch;
	}

.ph-grid-item {
    width: calc(100%/3 - 2rem);
    box-sizing: border-box;
    margin: 2rem 3rem 0 0;
	}

.ph-grid-item p {
    color: #7d7d7d;
	}

.ph-grid-item p.list--ttl {
    color: #00255c;
    font-weight: bold;
    font-size: 1.7rem;
    margin-bottom: 10px;
	}

.ph-grid-item:nth-child(3n) {
    margin-right: 0;
	}

.ph-grid-item a {
    height: auto;
	}

.ph-grid-item a .img-wrap,
.ph-grid-item a .img-wrap .img-fit {
    width: 100%;
    height: 220px;
    margin-bottom: 5px;
	}

@media screen and (max-width: 999px) and (min-width: 768px) {
    .article--ttl {
        font-size: 1.5rem;
    	}
	}

@media screen and (max-width: 767px) {
    .article--ttl {
        font-size: 1.3rem;
        margin-bottom: 0;
    	}
    .ph-grid-body {
        -webkit-justify-content: center;
        -ms-justify-content: center;
        justify-content: center;
    	}
    .ph-grid-item {
        width: 100%;
        margin: 0 0 0 0;
    	}
    .ph-grid-item a {
        margin: 0 auto;
        width: 100%;
        display: block;
    	}
    .ph-grid-item a .list--ttl {
        font-size: 1.4rem;
    	}
    .ph-grid-item a .img-wrap,
    .ph-grid-item a .img-wrap .img-fit {
        max-width: 100px;
        max-height: 100px;
        margin: 0 1rem 0 0;
        float: left;
        background-position-x: 0;
    	}
    .ph-grid-item a .text-wrap {
        max-width: 100%;
        margin: 6px auto 0;
    	}
    .category.article--title span {
        font-size: 1.2rem;
        display: block;
    	}
	}


/*///////////////////
TOP PAGE
///////////////////*/

.ttl-box .ttl .c-red:before {
    margin-right: .2rem;
	}

.ttl-box .ttl .c-red:after,
.ttl-box .ttl .c-red:before {
    display: inline-block;
    content: "";
    vertical-align: middle;
    width: 45px;
    height: 2px;
    background: #bd090a;
    margin: -10px 0 0;
	}

.ttl-box.ttl-left .ttl .c-red {
    margin-left: 15px;
    color: #bd090a;
    display: inline-block;
    float: none;
	}

.ttl-box .ttl {
    font-size: 4.8rem;
    font-family: Georgia, 游明朝, Yu Mincho, YuMincho, Hiragino Mincho ProN, HGS明朝E, メイリオ, Meiryo, serif;
	}

.ttl-box .sub-ttl {
    font-size: 2.8rem;
    font-family: Georgia, 游明朝, Yu Mincho, YuMincho, Hiragino Mincho ProN, HGS明朝E, メイリオ, Meiryo, serif;
	}

.mainCatch {
    box-shadow: 0 6px 10px -4px rgb(0 0 0 / 8%);
    -webkit-box-shadow: 0 6px 10px -4px rgb(0 0 0 / 8%);
    -moz-box-shadow: 0 6px 10px -4px rgba(0, 0, 0, .08);
	}

.ttl-box.ttl-left {
    text-align: left;
	}

.ttl-box {
    text-align: right;
    margin: 0 auto 3rem;
    padding: 1.5rem 0 3rem 0;
	}

@media screen and (max-width: 767px) {
    .mainCatch {
        padding: 20px 10px 25px 10px;
    	}
    .ttl-box {
        margin: 0 auto;
        padding: 1rem 0 0 0;
    	}
    .ttl-box .ttl {
        font-size: 2.6rem;
        padding: 0 0 3rem 0;
    	}
    .ttl-box .sub-ttl {
        display: block;
        font-size: 1.6rem;
        margin-top: 1.5rem;
    	}
	}


/*///////////////////
PAGE TRANSITION
///////////////////*/

ul.page-transition {
    display: flex;
    flex-direction: row;
    max-width: 600px;
    width: 100%;
    margin-right: auto;
    margin-left: auto;
	}

ul.page-transition li {
    width: calc(100%/3);
    text-align: center;
    padding: 1.5rem 1rem;
    background: #f5f5f5;
    box-sizing: border-box;
	}

ul.page-transition li:nth-child(2) {
    border-right: 1px solid #ffffff;
    border-left: 1px solid #ffffff;
	}


/*///////////////////
second--columns
///////////////////*/

.second--columns--contents {
    display: flex;
    justify-content: space-between;
	}

.second--columns--contents .job--list {
    width: 300px;
	}

.second--columns--contents .text {
    width: 850px;
	}

.second--columns--contents .job--list .job--list--box {
    position: sticky;
    top: -300px;
	}

.second--columns--contents .job--list .job--list--box figure {
    margin-bottom: 10px;
	}

.second--columns--contents .job--list .job--list--box>h2 {
    background: #fffbe8;
    margin: 0!important;
    font-size: 1.7rem!important;
    padding: 15px 0 0 20px!important;
    border: none!important;
    border-top: solid 2px!important;

	}

.second--columns--contents .job--list ul {
    padding: 5px 15px 15px;
    background: #fffbe8;
	}

.second--columns--contents .job--list .job--list--box .banner {
    margin-top: 15px;
	}

.second--columns--contents .job--list .job--list--box .banner a {
    display: block
	}

.second--columns--contents .job--list li a {
    display: block;
    text-decoration: none;
    color: #1a1a1a;
    padding: 15px;
    height: auto;
	}

.second--columns--contents .job--list li a:hover {
    opacity: 0.4;
	}

.second--columns--contents .job--list li a img:hover {
    opacity: inherit;
	}

.second--columns--contents .job--list li {
    margin-bottom: 10px;
    background: white;
    width: 100%;
    border: solid 1px #f3efe1;
	}

.second--columns--contents .job--list li:last-of-type {
    margin-bottom: 0;
    padding-bottom: 0;
	}

.second--columns--contents .job--list li .title {
    display: flex;
    justify-content: space-between;
    align-items: center;
	}

.second--columns--contents .job--list li a h3 {
    margin: 0 0 5px 0;
    border: none;
    padding: 0;
    font-size: 1.4rem;
    color: #1a1a1a;
    width: 100%;
    line-height: 1.3;
	}

.second--columns--contents .job--list li a p {
    font-size: 1.2rem;
    line-height: 1.4;
    font-weight: bold;
    margin-bottom: 10px;
	}

.second--columns--contents .job--list li a figure {
    width: 90px;
    height: 40px;
    margin: 0 10px 10px 0;
    position: relative;
    overflow: hidden;
    display: flex;
    align-items: center;
    justify-content: center;
	}

.second--columns--contents .job--list li a figure img {
    transform: scale(1);
    position: relative;
    top: 0px;
    right: 0;
	}

.second--columns--contents .job--list li a .company--list {
    width: 100%;
    border-top: solid 1px #eaeaea;
    padding-top: 10px;
	}

.second--columns--contents .job--list li a .company--list .salary,
.second--columns--contents .job--list li a .company--list .place,
.second--columns--contents .job--list li a .company--list .occupation {
    margin-right: 10px;
    position: relative;
    padding-left: 23px;
    font-size: 1.1rem;
    text-overflow: ellipsis;
    display: -webkit-box;
    -webkit-box-orient: vertical;
    -webkit-line-clamp: 1;
    overflow: hidden;
	}

.second--columns--contents .job--list li a .company--list .occupation::before {
    content: "";
    background: url(https://career.jusnet.co.jp/search/assets/img/search/occupation.png) no-repeat center;
    position: absolute;
    width: 19px;
    height: 18px;
    top: -2px;
    left: 0;
    background-size: 14px;
	}

.second--columns--contents .job--list li a .company--list .salary::before {
    content: "";
    background: url(https://career.jusnet.co.jp/search/assets/img/search/icon_money.png) no-repeat center;
    position: absolute;
    width: 20px;
    height: 18px;
    top: 0px;
    left: 0;
    background-size: 14px;
	}

.second--columns--contents .job--list li a .company--list .place::before {
    content: "";
    background: url(https://career.jusnet.co.jp/search/assets/img/search/icon_location.png) no-repeat center;
    position: absolute;
    width: 22px;
    height: 18px;
    top: 0px;
    left: 0;
    background-size: 10px;
	}

.second--columns--contents.inner.content .text .author--list {
    background: #f5f5f5;
    margin-bottom: 50px;
	}

.second--columns--contents.inner.content .text .author--list a {
    display: flex;
    align-items: center;
    justify-content: space-between;
    text-decoration: none;
    padding: 25px 30px;
	}

.second--columns--contents.inner.content .text .author--list a:hover {
    opacity: 0.5
	}

.second--columns--contents.inner.content .text .author--list figure {
    position: relative;
    overflow: hidden;
    margin-right: 20px;
    background: #fff;
    width: 130px;
    height: 130px;
    -moz-border-radius: 50%;
    -webkit-border-radius: 50%;
    border-radius: 50%;
    border: 5px solid #fff;
    -moz-box-shadow: 0 0 4px rgba(0, 0, 0, 0.25);
    -webkit-box-shadow: 0 0 4px rgb(0 0 0 / 25%);
    box-shadow: 0 0 4px rgb(0 0 0 / 25%);
	}

.second--columns--contents.inner.content .text .author--list figure img:hover {
    opacity: inherit;
	}

.second--columns--contents.inner.content .text .author--list .txt {
    width: 630px;
	}

.second--columns--contents.inner.content .text .author--list .txt h2 {
    margin: 0!important;
    font-size: 2.1rem!important;
    padding-bottom: 0!important;
    border-bottom: none!important;
	}

.second--columns--contents.inner.content .text .author--list .txt p {
    font-weight: bold;
    margin: 0;
	}

.second--columns--contents.inner.content .text .author--list .txt strong {
    background: #fff;
    padding: 10px 35px 10px 20px;
    display: inline-block;
    float: right;
    border-radius: 1000px;
    border: solid 2px;
    background: url(https://img.jusnet.co.jp/career/common/icon-arrow-right-navy.svg) no-repeat 90% #fff;
    background-size: 10px 10px;
	}

#new .text-wrap p.text-heading,
#voice .text-wrap p.text-ttl {
    font-size: 1.5rem;
    font-weight: bold;
    color: #00255c;
	}

@media screen and (max-width: 767px) {
    .second--columns--contents {
        display: block;
    	}
    .second--columns--contents .text {
        width: 100%
    	}
    .second--columns--contents .job--list {
        width: 100%;
        margin-top: 20px;
        border-top: none;
    	}
    .second--columns--contents .job--list ul {
        position: static;
        margin-top: -0;
        display: flex;
        flex-wrap: wrap;
        justify-content: space-between;
    	}
    .second--columns--contents .job--list>h3 {
        position: static;
        width: 100%;
        font-size: 1.7rem;
    	}
    .second--columns--contents .job--list li {
        margin-bottom: 5px;
    	}
    .second--columns--contents .job--list li.sp {
        display: none
    	}
    .second--columns--contents .job--list li a .company--list .salary,
    .second--columns--contents .job--list li a .company--list .place,
    .second--columns--contents .job--list li a .company--list .occupation {
        font-size: 1.3rem;
    	}
    .second--columns--contents .job--list li a h3 {
        font-size: 1.5rem;
        font-weight: bold;
    	}
    .second--columns--contents .job--list li a p {
        font-size: 1.3rem;
    	}
    .second--columns--contents .job--list li a figure {
        display: none;
    	}
    .second--columns--contents.inner.content .text .author--list {
        margin-bottom: 20px;
    	}
    .second--columns--contents.inner.content .text .author--list a {
        padding: 20px;
        align-items: flex-start;
    	}
    .second--columns--contents.inner.content .text .author--list a:hover {
        opacity: 0.5
    	}
    .second--columns--contents.inner.content .text .author--list figure {
        width: 80px;
        min-width: 80px;
        height: 80px;
        margin-right: 10px;
    	}
    .second--columns--contents.inner.content .text .author--list figure img:hover {
        opacity: inherit;
    	}
    .second--columns--contents.inner.content .text .author--list .txt {
        width: 100%;
    	}
    .second--columns--contents.inner.content .text .author--list .txt h2 {
        margin: 0 0 5px 0!important;
        font-size: 1.9rem!important;
    	}
    .second--columns--contents.inner.content .text .author--list .txt p {
        font-size: 1.3rem;
        margin-bottom: 10px;
    	}
    .second--columns--contents.inner.content .text .author--list .txt strong {
        padding: 10px 30px 10px 20px;
        background-size: 9px 9px;
        float: inherit;
        display: block;
        text-align: center;
    	}
    .second--columns--contents .job--list .job--list--box .banner {
        margin-top: 10px;
    	}
    .second--columns--contents .job--list .job--list--box .banner figure {
        text-align: center;
    	}
    .second--columns--contents .job--list .job--list--box .banner figure img {
        width: 70%;
    	}
	}

#cpa-article .Magazine_wrap {
    background: linear-gradient(90deg, #e1f4ff, #eee5f9);
    padding: 60px;
    position: relative;
    border-radius: 50px;
	}

#cpa-article .Magazine_wrap .h2wrap {
    text-align: center;
    margin-bottom: 30px;
	}

#cpa-article .Magazine_wrap h2 {
    border: none;
    padding: 0;
    text-align: center;
    font-size: 27px;
    margin: 0;
    display: inline-block;
    padding-bottom: 20px;
    position: relative;
    color: #003586;
	}

#cpa-article .Magazine_wrap h2::before {
    content: "";
    height: 3px;
    position: absolute;
    bottom: 0;
    left: 0;
    width: 100%;
    background-image: linear-gradient(90deg, #6bc7ee, #88aad9);
	}

#cpa-article .Magazine_wrap h2 span {
    display: block;
    font-size: 1.7rem;
    margin-bottom: 5px;
    color: #71b4d1;
	}

#cpa-article .Magazine_wrap .h2wrap+p {
    text-align: center
	}

#cpa-article .Magazine_wrap .magazine--cover--wrap iframe {
    width: 70%;
    height: 270px;
	}

#cpa-article .Magazine_wrap .magazine--cover--wrap {
    display: flex;
    align-items: center;
    justify-content: space-between;
    margin: 50px 0;
    padding-bottom: 50px;
    border-bottom: solid #5d96db63 1px;
	}

#cpa-article .Magazine_wrap .magazine--cover--wrap a {
    display: flex;
    box-shadow: 15px 15px 30px rgb(124 152 224 / 30%);
    align-items: center;
    background: #fff;
    text-decoration: none;
    color: #1a1a1a;
	}

#cpa-article .Magazine_wrap .magazine--cover--wrap a:hover,
#cpa-article .Magazine_wrap .magazine--lineup li a:hover {
    box-shadow: 3px 3px 10px rgb(124 152 224 / 30%);
	}

#cpa-article .Magazine_wrap .magazine--cover--box {
    margin-right: 30px;
    width: 100%;
	}

#cpa-article .Magazine_wrap .magazine--cover--box figure {
    width: 200px;
    min-width: 200px;
	}

#cpa-article .Magazine_wrap .magazine--cover--box .cf {
    width: 100%;
    padding: 25px;
	}

#cpa-article .Magazine_wrap .magazine--cover--box .cf .link {
    display: flex;
    align-items: center;
    justify-content: space-between;
	}

#cpa-article .Magazine_wrap .magazine--cover--box .cf .title {
    font-weight: 800;
    font-size: 1.9rem;
    color: #003586;
    line-height: 1.4;
    margin: 5px 0 15px;
    padding-bottom: 15px;
    border-bottom: solid 1px #d9d9d9;
	}

#cpa-article .Magazine_wrap .magazine--cover--box .cf .link p {
    margin: 0;
    font-weight: bold;
    font-size: 1.7rem;
    color: #71b4d1;
	}

#cpa-article .Magazine_wrap .magazine--cover--box .cf .link time {
    margin: 0;
	}

#cpa-article .Magazine_wrap .magazine--cover--box .cf a {
    display: block;
    font-weight: 800;
    font-size: 1.7rem;
    color: #003586;
    padding-top: 15px;
    border-top: solid 1px #dfdfdf;
    margin: 5px 0 10px 0;
    line-height: 1.4;
    text-decoration: none;
	}

#cpa-article .Magazine_wrap .magazine--cover--box .cf .introduction strong {
    display: block;
    line-height: 1.3;
	}

#cpa-article .Magazine_wrap .magazine--lineup {
    display: flex;
    flex-wrap: wrap;
    justify-content: space-between;
	}

#cpa-article .Magazine_wrap .magazine--lineup li {
    width: calc(100% / 4 - 15px);
    flex-wrap: wrap;
    background: #fff;
	}

#cpa-article .Magazine_wrap .magazine--lineup li:nth-of-type(4) {
    order: 1
	}

#cpa-article .Magazine_wrap .magazine--lineup li.special {
    width: calc(100% / 2 - 10px);
    margin-top: 50px;
	}

#cpa-article .Magazine_wrap .magazine--lineup li a {
    text-decoration: none;
    height: 100%;
    display: block;
    box-shadow: 15px 15px 14px rgb(124 152 224 / 31%);
	}

#cpa-article .Magazine_wrap .magazine--lineup li.special a {
    display: flex;
    align-items: center;
    justify-content: space-between;
	}

#cpa-article .Magazine_wrap .magazine--lineup li.special a figure {
    min-width: 180px;
    width: 180px;
	}

#cpa-article .Magazine_wrap .magazine--lineup li .text {
    padding: 20px;
    background: #fff;
	}

#cpa-article .Magazine_wrap .magazine--lineup li .text p.theme {
    font-size: 1.3rem;
    margin: 0;
    line-height: 1.3;
    font-weight: bold;
    color: #71b4d1;
	}

#cpa-article .Magazine_wrap .magazine--lineup li .text p.title {
    font-weight: 800;
    margin: 10px 0 15px;
    color: #003586;
    line-height: 1.3;
    padding-bottom: 15px;
    border-bottom: solid 1px #d9d9d9;
	}

#cpa-article .Magazine_wrap .magazine--lineup li .text p.prof {
    margin: 0;
    font-size: 1.3rem;
	}

#cpa-article .intro {
    background: linear-gradient(90deg, #e1f4ff, #eee5f9);
    padding: 5rem 0;
    position: relative;
    background-color: #fff;
	}

#cpa-article .intro .bg {
    width: 100%;
    height: 100%;
    position: absolute;
    top: 0;
    left: 0;
    background-image: radial-gradient(#7bded9 10%, transparent 0%);
    background-size: 10px 10px;
    background: url(https://img.jusnet.co.jp/career/cpa/article/cpa_bg.jpg) no-repeat center;
    background-size: cover;
	}

#cpa-article .intro .bg::after {
    content: "";
    position: absolute;
    width: 100%;
    height: 100%;
    background: linear-gradient(90deg, #2874a2d6, #ae8ac1d4);
	}

#cpa-article .intro>.inner {
    background: #ffffff;
    position: relative;
    text-align: center;
    padding: 5rem;
    box-shadow: 15px 15px 14px rgb(124 152 224 / 31%);
    max-width: 800px;
	}

#cpa-article .intro>.inner::before {
    content: "";
    width: 98.5%;
    height: 95%;
    position: absolute;
    left: 50%;
    top: 50%;
    -webkit-transform: translate(-50%, 0);
    -ms-transform: translate(-50%, 0);
    transform: translate(-50%, -50%);
    border: solid 1px #708bbd;
	}

#cpa-article .intro h1 {
    color: #003586;
    font-size: 3rem;
    padding: 0;
    position: relative;
    display: inline-block;
    font-family: '游明朝', 'Yu Mincho', YuMincho, 'Hiragino Mincho Pro', serif;
	}

#cpa-article .intro h1 em {
    font-style: normal;
    display: block;
    font-size: 45px;
    font-weight: 900;
    display: inline-block;
    line-height: 1;
    padding: 0 0 10px 0;
    border-bottom: solid 2px #003586;
    margin-bottom: 15px;
    color: #003586;
	}

#cpa-article .intro h1 span {
    display: block;
    color: #1a1a1a;
    color: #00255c;
    font-size: 2.7rem;
    color: #003586;
	}

#cpa-article .intro h2 {
    border: none;
    padding: 0;
    margin: 15px 0 10px;
    display: inline-block;
    background-color: #fff;
	}

#cpa-article .intro p {
    margin: 0;
	}

#cpa-article .intro figure {
    position: absolute;
	}

#cpa-article .intro figure.deco01 {
    left: -60px;
    bottom: -50px;
	}

#cpa-article .intro figure.deco02 {
    right: -60px;
    bottom: -50px;
	}

#cpa-article .bg_wrap {
    background: #f5f5f5;
    padding: 10px 20px 40px;
	}

#cpa-article .bg_wrap .new-grid-body {
    margin: 0;
	}

#cpa-article .magazine--lineup--list {
    display: flex;
    align-items: center;
    justify-content: space-between;
    flex-wrap: wrap;
    padding: 0 20px;
	}

#cpa-article .magazine--lineup--list li {
    width: calc(100% / 2 - 15px);
    margin-top: 30px;
	}

#cpa-article .magazine--lineup--list li a {
    display: flex;
    align-items: center;
    text-decoration: none;
    background: #fff;
    box-shadow: 15px 15px 20px rgb(0 0 0 / 6%);
	}

#cpa-article .magazine--lineup--list li a:hover {
    box-shadow: 5px 5px 10px rgb(0 0 0 / 3%);
	}

#cpa-article .magazine--lineup--list li a figure {
    width: 170px;
    min-width: 170px;
	}

#cpa-article .magazine--lineup--list li a .text {
    width: 100%;
    padding: 10px 30px;
	}

#cpa-article .magazine--lineup--list .text p.theme {
    font-size: 1.3rem;
    margin: 0;
    line-height: 1.3;
    font-weight: bold;
    color: #71b4d1;
	}

#cpa-article .magazine--lineup--list .text p.title {
    font-weight: 800;
    margin: 10px 0 15px;
    color: #003586;
    line-height: 1.3;
    padding-bottom: 15px;
    border-bottom: solid 1px #d9d9d9;
	}

#cpa-article .magazine--lineup--list .text p.prof {
    margin: 0;
    font-size: 1.3rem;
	}

@media screen and (max-width: 767px) {
    #cpa-article .intro .bg {
        background: url(https://img.jusnet.co.jp/career/cpa/article/cpa_bg_sp.jpg) no-repeat center;
        background-size: cover;
    	}
    #cpa-article .intro h1 {
        color: #003586;
        font-size: 3.2rem;
        padding: 0;
        position: relative;
        display: inline-block;
    	}
    #cpa-article .intro h1 em {
        font-size: 30px;
    	}
    #cpa-article .intro h1 span {
        font-size: 1.7rem;
        line-height: 1.3;
    	}
    #cpa-article .intro {
        padding: 3rem 10px;
    	}
    #cpa-article .intro>.inner {
        padding: 25px;
        max-width: 100%;
    	}
    #cpa-article .intro h1 {
        font-size: 1.7rem;
    	}
    #cpa-article .intro h1::before {
        height: 2px;
    	}
    #cpa-article .intro p br {
        display: none
    	}
    #cpa-article .bg_wrap {
        padding: 10px;
    	}
    #cpa-article .Magazine_wrap {
        padding: 40px 20px;
        border-radius: 20px;
    	}
    #cpa-article .Magazine_wrap .h2wrap {
        text-align: center;
        margin-bottom: 20px;
    	}
    #cpa-article .Magazine_wrap h2 {
        font-size: 21px;
        padding-bottom: 10px;
    	}
    #cpa-article .Magazine_wrap h2 span {
        font-size: 1.3rem;
        margin-bottom: 3px;
    	}
    #cpa-article .Magazine_wrap .h2wrap+p br {
        display: none
    	}
    #cpa-article .Magazine_wrap .magazine--cover--wrap iframe {
        width: 100%;
        height: 220px;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--wrap {
        margin: 20px 0;
        padding-bottom: 0;
        display: block;
        border: none;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--box {
        margin: 0 0 20px 0;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--box figure {
        width: 120px;
        min-width: 120px;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--box .cf_box {
        padding: 0;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--box .cf {
        padding: 5px 15px;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--box .cf .title {
        display: none;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--box .cf .link {
        display: block;
        margin-bottom: 7px;
        padding-bottom: 7px;
        border-bottom: solid 1px #d8d8d8;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--box .cf .introduction {
        font-size: 1.3rem;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--box .cf .link p {
        font-weight: bold;
        font-size: 1.5rem;
        color: #003586;
        line-height: 1;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--box .cf .link time {
        margin: 0;
        font-size: 1.2rem;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--box .cf a {
        display: none;
    	}
    #cpa-article .Magazine_wrap .magazine--cover--box .cf .introduction strong {
        font-size: 1.3rem;
    	}
    #cpa-article .Magazine_wrap .magazine--lineup li {
        width: 100%;
        background: none;
        box-shadow: none;
        padding-bottom: 15px;
        margin-bottom: 15px;
        border-bottom: solid 1px #b3c9ef;
    	}
    #cpa-article .Magazine_wrap .magazine--lineup li.special {
        width: 100%;
        margin-top: 0px;
    	}
    #cpa-article .Magazine_wrap .magazine--lineup li:nth-of-type(4) {
        margin: 0;
    	}
    #cpa-article .Magazine_wrap .magazine--lineup li a {
        display: flex;
        align-items: center;
        justify-content: space-between;
        box-shadow: none;
    	}
    #cpa-article .Magazine_wrap .magazine--lineup li a figure {
        width: 140px;
        min-width: 140px;
    	}
    #cpa-article .Magazine_wrap .magazine--lineup li.special a figure {
        min-width: 100px;
        width: 100px;
    	}
    #cpa-article .Magazine_wrap .magazine--lineup li .text {
        padding: 0;
        background: none;
        margin-left: 10px;
        width: 100%;
    	}
    #cpa-article .Magazine_wrap .magazine--lineup li.special .text {
        margin-left: 10px;
    	}
    #cpa-article .Magazine_wrap .magazine--lineup li .text p.theme {
        font-size: 1.5rem;
        margin: 0 0 3px 0;
    	}
    #cpa-article .Magazine_wrap .magazine--lineup li .text p.title {
        display: none;
    	}
    #cpa-article .Magazine_wrap .magazine--lineup li .text p.prof {
        font-size: 1.2rem;
    	}
    #cpa-article .magazine--lineup--list {
        display: block;
        padding: 0 10px;
    	}
    #cpa-article .magazine--lineup--list li {
        width: 100%;
        margin-top: 15px;
        border-bottom: solid 1px #dddddd;
        padding-bottom: 15px;
    	}
    #cpa-article .magazine--lineup--list li a {
        background: none;
        box-shadow: none;
    	}
    #cpa-article .magazine--lineup--list li a figure {
        width: 100px;
        min-width: 100px;
    	}
    #cpa-article .magazine--lineup--list li a .text {
        width: 100%;
        padding: 0;
        margin-left: 15px;
    	}
    #cpa-article .magazine--lineup--list .text p.theme {
        display: none
    	}
    #cpa-article .magazine--lineup--list .text p.title {
        margin: 0 0 5px 0;
        padding-bottom: 0;
        border-bottom: none;
    	}
    #cpa-article .magazine--lineup--list .text p.prof {
        margin: 0;
        font-size: 1.3rem;
    	}
	}