.mail_smp{
	background:#fca001;
	position:absolute;
	top:10px;
	right:60px;
	padding:7px;
	text-align:center;
	display:block;
	font-size:14px;
	width:90px;
}

.tel_smp {
	background:#C30;
	position:absolute;
	top:10px;
	right:170px;
	padding:7px;
	text-align:center;
	font-size:14px;
	width:90px;
}
.mail_smp a,
.tel_s a{
	color:#fff;	
}
.businesshour{
	font-size: 25px;
	line-height:30px;
	color:#000;
	margin-left: 240px;
}

.inquiry_b {
	padding-top: 300px;
	padding-left: 50px;
	float: left;
}

.black40{
	text-align:center;
	font-size:18px;
	line-height:35px;
	font-weight:bold;
}
.blue_underline{
	text-align:center;
	color:#0071bc;
	font-weight:bold;
	font-size:20px;
	line-height:30px;
	display:inline-block;
	border-bottom:solid 2px #0071bc;
	margin:20px auto;
}
.orange_underline{
	text-align:center;
	text-decoration:underline;
	color:#F7931E;
	font-weight:bold;
	font-size:16px;
	line-height:35px;
	display:inline-block;
	margin:20px auto;
}

.text20{
	font-size:20px;	
	line-height:40px;
	font-weight:bold;
}
.text35{
	color:#0071bc;
	font-size:20px;	
	line-height:35px;
	font-weight:bold;
}
.text70{
	color:#0071bc;
	font-size:50px;	
	line-height:50px;
	font-weight:bold;
}
#top-img{
	padding-top:85px;
}
#top-img,#top,#tax,#about_tax,#process,#price,#exchange,#flow{
	width: 97%;
	text-align:center;
	margin:0 auto;
}



.bk_lightblue{
	background-color:#D3EDFB;
	padding:40px 0;
	overflow:hidden;
}

.bk_lightyellow{
	background-color:#FFFCDB;
	padding:40px 0;
	overflow:hidden;
}
#tax h2,#about_tax h2,#personal h3,#price h2,#exchange h2,#flow h2{
	text-align:center;
	color:#0071bc;
	font-weight:bold;
	font-size:20px;
	line-height:40px;
	display:inline-block;
	border-bottom:solid 2px #0071bc;
	margin:0 auto 40px auto;
}

#tax ul li {
	/*position: relative;*/
	text-align:center;
}
/*#tax ul li::after {
	display: block;
	content: '';
	position: absolute;
	top: .5em;
	left: -1em;
	width: 20px;
	height: 5px;
	border-left: 5px solid #0071bc;
	border-bottom: 5px solid #0071bc;
	-webkit-transform: rotate(-45deg);
	transform: rotate(-45deg);
}

#tax ul{
	margin-left:120px;
}*/
#tax li{
	font-size:16px;
	line-height:40px;
	text-align:left;
	color:#0071bc;
	font-weight:bold;
}

.ttl_personal{
	background-color:#0071bc;
	text-align:center;
	color:#FFF;
	padding:20px 0;
}
.ttl_personal h2{
	font-size:20px;
	line-height:40px;
	font-weight:bold;
}

.boxflame2{
	width:95%;
	margin:20px auto;
	text-align:center;
	color:#0071bc;
	font-size:30px;
	line-height:35px;
	font-weight:bold;
	background-color:#FFF;
	height:200px;
	border:2px solid #0071bc;
	padding:2%;
}
.text18{
	font-size: 18px;
	line-height: 20px;
}
#personal p{
	clear:both;
}
#personal li{
	font-size:20px;
	line-height:45px;
	text-align:left;
	font-weight:bold;
	/*margin-left:120px;*/
	text-align:center;
}

.ttl_business{
	background-color:#FBB03B;
	text-align:center;
	color:#FFF;
	padding:20px 0;
}
.ttl_business h2{
	font-size:20px;
	line-height:40px;
	font-weight:bold;
}

#flowbox{
	width:850px;
	clear:both;
	margin:20px 0px;
	height:100px;
}
.flowbox{
	overflow:hidden;
}
.flowbox_L{
	width:95%;
	margin:0 auto;
	background-color:#0071bc;
	color:#FFF;
	border:2px solid #0071bc;
	padding:2%;
	font-size:25px;
	line-height:35px;
	text-align:center;
	height:100px;
}
.flowbox_R{
	width:95%;
	margin:0 auto;
	background-color:#D3EDFB;
	color:#000;
	border:2px solid #0071bc;
	padding:2%;
	font-size:16px;
	line-height:25px;
	text-align:left;
	height:100px;
}
.flowbox_R2{
	width:95%;
	margin:0 auto;
	background-color:#FFF;
	color:#000;
	border:2px solid #0071bc;
	padding:2%;
	font-size:16px;
	line-height:25px;
	text-align:left;
	height:100px;
}
.arrow{
  width: 0px;
  border-color: #d9534f;
  border-style: solid;
  border-width: 30px;
  border-left-color: transparent;
  border-top-color: transparent;
  border-right-color: transparent;
}
  @media screen and (min-width:1000px) {
#top-img{
	padding-top:210px;
}
.mail_smp{
	float: right;
	position:static;
	margin-top:-15px;
}
.tel_s a {
	font-size: 30px;
	font-weight: bold;
	color: #C30D23;
	float: right;
	margin-left:20px;
	background-position: 0px 7px;
	margin-right: 10px;
	position:static;
}
#top-img,#top,#tax,#about_tax,#price,#exchange,#flow{
	width: 1000px;
}
.black40{
	font-size:40px;
	line-height:55px;
}
.blue_underline{
	font-size:40px;
	line-height:50px;
}
.orange_underline{
	font-size:30px;
	line-height:50px;
}

#tax h2,#about_tax h2,#personal h3,#price h2,#exchange h2,#flow h2{
	font-size:50px;
	line-height:60px;
}
/*#tax ul{
	margin-left:120px;
}*/
#tax li{
	font-size:30px;
	line-height:55px;
}
/*#tax ul li::after {
	top: .5em;
	left: -1em;
	width: 20px;
	height: 5px;
}*/
.ttl_personal h2{
	font-size:50px;
	line-height:70px;
}
.ttl_business h2{
	font-size:50px;
	line-height:70px;
}
.text35{
	font-size:35px;	
	line-height:50px;
}
.text70{
	font-size:70px;	
	line-height:80px;
}
.inside{
	width:1000px;
	margin:0 auto;
	text-align:center;
}
.boxflame{
	margin:0 auto;
	width:940px;
	clear:both;
	margin-bottom:20px;
	overflow:hidden;
	
}
.boxflame2{
	width:240px;
	float:left;
	height:200px;
	padding:20px;
	margin:14px;
}
#personal li{
	font-size:30px;
	line-height:55px;
	/*margin-left:120px;*/
}
.flowbox_L{
	float:left;
	width:280px;
	padding:20px;
	font-size:25px;
	line-height:35px;
	height:100px;
}
.flowbox_R{
	float:left;
	width:630px;
	padding:20px;
	font-size:20px;
	line-height:30px;
	height:100px;
}
.flowbox_R2{
	float:left;
	width:630px;
	padding:20px;
	font-size:20px;
	line-height:30px;
	height:100px;
}
  }