@charset "UTF-8";body{font-size:15px}@media screen and (min-width:1201px){body{overflow-x:hidden}}main{overflow:hidden}.bl_wrap{width:100%;margin-top:12rem;padding-inline:0}@media screen and (max-width:768px){.bl_wrap{width:90%;margin-inline:auto;margin-top:5rem}}.bl_wrap.inner{margin-top:0}.bl_wrap-1320{max-width:1320px;margin-inline:auto;width:90%;padding-inline:0}.el_bcg_g01{background-color:#f4f5f5}.bl_breadcrumb{margin-top:-18rem;margin-bottom:18rem;margin-right:3rem}@media screen and (max-width:768px){.bl_breadcrumb{margin-right:0}}.sv-slide .slick-slide a{display:flex;flex-direction:column;transition:.3s}.sv-slide .slick-slide a:hover{opacity:.8}.sv-slide .slick-slide a:hover p:after{background-position:center right 4em}.sv-slide .slick-slide a:hover figure img{transform:scale(1.1);-o-object-fit:cover;object-fit:cover}.sv-slide .slick-slide a:hover figure:after{opacity:1}.sv-slide h4{order:2;text-align:center;font-weight:700;margin-bottom:1rem;font-size:22px}@media screen and (max-width:768px){.sv-slide h4{font-size:18px}}.sv-slide p{order:3;width:80%;margin:auto;line-height:1.9;position:relative}@media screen and (max-width:768px){.sv-slide p{width:95%;font-size:14px;line-height:1.6}}.sv-slide p:after{content:"more";display:block;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_arrow01_blue.svg) no-repeat;text-align:right;color:#3e9dff;width:100%;font-size:15px;line-height:1;background-position:center right 5em;background-size:10%;transition:.3s}@media screen and (max-width:768px){.sv-slide p:after{width:95%}}.sv-slide figure{order:1;flex:1;margin-inline:auto;margin-bottom:1rem;position:relative;transition:.3s;width:95%;overflow:hidden}.sv-slide figure img{width:100%;transition:.3s}.sv-slide figure:after{display:block;background:rgba(0,0,0,.2);width:100%;height:100%;position:absolute;content:"";top:0;left:0;opacity:0;transition:.3s}.sv-slide .slick-prev{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/img_arrow_slide-l.svg) no-repeat;width:60px !important;height:60px !important;background-size:contain;left:5%}@media screen and (max-width:768px){.sv-slide .slick-prev{top:23%;width:45px !important;height:45px !important;left:1%}}.sv-slide .slick-prev:before,.sv-slide .slick-next:before{display:none}.sv-slide .slick-next{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/img_arrow_slide-r.svg) no-repeat;width:60px !important;height:60px !important;background-size:contain;right:5%}@media screen and (max-width:768px){.sv-slide .slick-next{top:23%;width:45px !important;height:45px !important;right:1%}}.sv-slide .slick-dots{width:-webkit-fit-content;width:-moz-fit-content;width:fit-content;margin-inline:auto;position:relative;margin-top:2rem}@media screen and (max-width:768px){.sv-slide .slick-dots{margin-top:-3rem}}.sv-slide .slick-dots li{width:12px;height:12px;margin-inline:.5em}.sv-slide .slick-dots li button{border-radius:50%;border:solid 1px #999;background:0 0;position:relative;width:12px;height:12px}.sv-slide .slick-dots li.slick-active button{background-color:#3e9dff}.sv-slide .slick-dots li.slick-active button:before{display:none}@media screen and (max-width:768px){.slick-dotted.slick-slider{margin-bottom:0}}.slick-slider.sec-area-people__colWrapper{display:none;opacity:0;transition:.2s}.slick-slider.sec-area-people__colWrapper.slick-initialized{display:block;opacity:1}@media screen and (min-width:768px){.fade.fade_slide_left.sec-area-people__colWrapper{transition:transform 1s cubic-bezier(.09,.46,.32,1);transform:translate3d(10%,0,0)}.fade.fade_in.fade_slide_left.sec-area-people__colWrapper{transform:translate3d(0,0,0)}}.sec-area-people__col__pic img{transform-origin:100% 100%;transform:scale(.94);transition:.3s}.sec-area-people__col.slick-current img,.sec-area-people__col.is-active-next img{transform:scale(1)}a:link,a:visited{text-decoration:none}.breadcrumb li a{color:#3e9dff}.el_between-words{letter-spacing:1em;margin-right:-1em;display:inline-block}h2{display:flex;flex-direction:column;font-size:22px;margin-inline:auto;font-weight:700}@media screen and (max-width:768px){h2{font-size:18px}}h2 img{height:100px;margin-right:1rem}@media screen and (max-width:768px){h2 img{margin-right:0;height:60px}}h2 span{margin-left:1.5rem}@media screen and (max-width:768px){h2 span{margin-left:0}}h2.el_row{flex-direction:row;align-items:center;justify-content:center;text-align:center}@media screen and (max-width:768px){h2.el_row{flex-direction:column}}h2.el_row span{margin-left:1.5em;margin-bottom:0}@media screen and (max-width:768px){h2.el_row span{margin-left:0}}h2.el_row img{margin-right:0}@media screen and (max-width:768px){h2.el_row img{margin-bottom:1rem}}.cmn_btn01{margin:2rem auto;border:none;text-align:center}.cmn_btn01.external .link{background-color:#3e9dff;color:#fff;border-radius:40px;transition:all .3s;display:inline-block;line-height:75px;overflow:hidden;text-align:center;position:relative;padding-block:0;font-size:18px;width:90%;max-width:340px}.cmn_btn01 .link:before{content:"";position:absolute;left:-160%;top:0;transform:skewX(30deg);display:block;width:140%;height:100%;background-color:#141414}.cmn_btn01.external a:after{display:none}.mh-b{overflow:hidden;display:block;width:100px;position:relative}.mh-b a{display:block;text-align:center;position:relative;overflow:hidden}.mh-b a:hover{color:#fff}.mh-b:before{content:"";position:absolute;left:-200%;top:0;transform:skewX(30deg);display:block;width:160%;height:100%;background-color:#141414;transition:all .3s cubic-bezier(.155,.91,.695,.95)}.mh-b:hover:before{left:-20%}#pageTop a{background-color:#fff;border:solid 1px #3e9dff}#pageTop a:after{color:#3e9dff}.bl_right-fix{display:block;width:88px;height:300px;position:fixed;right:0;bottom:40px;z-index:1000}@media screen and (max-width:768px){.bl_right-fix{width:100%;top:auto;bottom:0;left:0;right:auto;height:auto;transform:translateY(0)}}.bl_right-fix a{display:block;width:100%;height:100%;background-color:#f79829;color:#fff;-ms-writing-mode:tb-rl;writing-mode:vertical-rl;line-height:88px;display:flex;align-items:center;justify-content:center;font-size:18px}@media screen and (max-width:768px){.bl_right-fix a{writing-mode:horizontal-tb;-webkit-writing-mode:horizontal-tb;-ms-writing-mode:horizontal-tb;line-height:1;padding-block:1rem;margin-right:1rem}}.bl_right-fix a:before{content:"";display:inline-block;width:45px;height:32px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_consultation01.svg) no-repeat;background-size:contain;margin-bottom:1rem}@media screen and (max-width:768px){.bl_right-fix a:before{margin-right:1rem;margin-bottom:0}}header{max-width:1550px;margin-inline:auto;width:95%;display:flex;justify-content:space-between;align-items:center;padding-block:3rem;font-size:17px;position:relative}@media screen and (max-width:768px){header{padding-block:1rem}}header h1{max-width:176px;width:10%}@media screen and (max-width:768px){header h1{width:15vw}}header h1 img{max-width:176px;width:100%}header ul.bl_pc-nav{display:flex;width:90%;justify-content:end;margin-top:1.25em}header ul.bl_pc-nav>li{border-right:dotted 1px #000;line-height:3;font-size:min(1.1vw,17px)}header ul.bl_pc-nav>li:last-child{border-right:none}header ul.bl_pc-nav>li:not(:last-child)>a{padding:1em min(2vw,2em) 3.5em}@media screen and (max-width:1200px){header ul.bl_pc-nav{display:none}}.bl_btn-group{position:absolute;top:0;right:0}@media screen and (max-width:1200px){.bl_btn-group{position:relative}}.bl_btn-group a{display:flex;width:220px;height:50px;background-color:#2a3d65;border-bottom-left-radius:5px;border-bottom-right-radius:5px;color:#fff;align-items:center;justify-content:center}@media screen and (max-width:1200px){.bl_btn-group a{background-color:#3e9dff}}@media screen and (min-width:1201px){header{height:140px}}@media screen and (min-width:1401px){header{height:170px}}#gnav{display:none}#gnav.is-active{background:#2a3d65;position:fixed;top:0;left:0;width:100%;height:100%;z-index:2000}.gnav__inner{height:100%}#gnav .cmn-gmenu-link__inner{position:relative;height:100%;overflow-y:auto;-ms-overflow-style:none;scrollbar-width:none;-webkit-overflow-scrolling:auto}#gnav .cmn-gmenu-link__inner::-webkit-scrollbar{display:none}.gnav__logo{width:100%;margin-top:auto}.gnav__logo a{display:inline-block;width:25%;transition:.3s}.gnav__logo a:hover{opacity:.6}.gnav_bg{position:fixed;top:0;left:0;background:#fff;width:100%;height:100%;z-index:3}.gnav__box{padding:3% 0 5%}.gnav__box ul li a{position:relative}.gnav__box ul li a{width:100%;display:block;font-size:18px;border-bottom:1px dotted #444;font-weight:700;padding:5% 0 5% 7%}.gnav__box ul li a:before{content:"";width:8px;height:8px;border-top:solid 1px #014e39;border-right:solid 1px #014e39;position:absolute;left:0;top:50%;transform:translateY(-50%) rotate(45deg);-webkit-transform:translateY(-50%) rotate(45deg);-ms-transform:translateY(-50%) rotate(45deg);margin-top:-.2%}#gnavBtn{position:fixed;top:0;right:0;width:65px;height:65px;cursor:pointer;z-index:3000;transition:.3s;background:#fff}#gnavBtn.is-active{background:#2a3d65}#gnavBtn>span{position:absolute;top:50%;left:50%;display:block;width:32px;height:2px;background-color:#000;-webkit-transform:translate(-50%,-50%);-ms-transform:translate(-50%,-50%);transform:translate(-50%,-50%);-webkit-transition:.2s;-o-transition:.2s;transition:.2s}#gnavBtn>span:nth-child(1){margin:-10px 0 0}#gnavBtn>span:nth-child(3){margin:10px 0 0}#gnavBtn.is-active>span{background-color:#fff}#gnavBtn.is-active>span:nth-child(1){margin:0;-webkit-transform:translate(-50%,-50%) rotate(45deg);-ms-transform:translate(-50%,-50%) rotate(45deg);transform:translate(-50%,-50%) rotate(45deg)}#gnavBtn.is-active>span:nth-child(2){width:0}#gnavBtn.is-active>span:nth-child(3){margin:0;-webkit-transform:translate(-50%,-50%) rotate(135deg);-ms-transform:translate(-50%,-50%) rotate(135deg);transform:translate(-50%,-50%) rotate(135deg)}#gnav .cmn-gmenu-link-col a{color:#fff}#gnav .cmn-gmenu-link-col li a:before{border-color:transparent transparent transparent #fff}@media screen and (min-width:1200px){.gnav__logo a{width:auto}#gnavBtn{width:113px;height:113px}.cmn-gmenu-link-col-wrapper{width:100%;margin-bottom:auto}.cmn-gmenu-link-col-wrapper a{transition:.3s}.cmn-gmenu-link-col-wrapper a:hover{opacity:.6}.fixed #gnavBtn{width:88px;height:88px}}@media only screen and (min-width:768px) and (max-width:991px){#gnavBtn{width:88px;height:88px}}@media screen and (max-width:767px){.fixed #gnavBtn{width:50px;height:50px}.fixed #gnavBtn>span{width:26px}.fixed #gnavBtn>span:nth-child(1){margin:-7px 0 0}.fixed #gnavBtn>span:nth-child(3){margin:7px 0 0}.fixed #gnavBtn.is-active>span{width:26px}.fixed #gnavBtn.is-active>span:nth-child(1){margin:0}.fixed #gnavBtn.is-active>span:nth-child(2){width:0}.fixed #gnavBtn.is-active>span:nth-child(3){margin:0}}@media screen and (min-width:1201px){#gnavBtn,#gnav{display:none !important}}#gnav.is-active,#gnavBtn.is-active{background-color:#3e9dff}@media screen and (max-width:1200px){#gnav .cmn-gmenu-link-col li.accordion-menu>a{position:relative;display:inline-block;width:100%;height:100%;text-decoration:none;cursor:pointer}#gnav .cmn-gmenu-link-col li.accordion-menu>a:before,#gnav .cmn-gmenu-link-col li.accordion-menu>a:after{position:absolute;content:"";display:block;transition:all .4s cubic-bezier(.215,.61,.355,1);background:#fff;right:0;top:50%;width:16px;height:2px;transform:translateY(-50%)}#gnav .cmn-gmenu-link-col li.accordion-menu>a:before{transform:translateY(-50%) rotate(90deg) scaleY(1);border:none;bottom:inherit;margin-top:0}#gnav .cmn-gmenu-link-col li.accordion-menu>a.open:before{transform:translateY(-50%) rotate(90deg) scaleY(0)}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu{display:none;background:#fff;padding:2.5% 4% 7%}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu li a{color:#3e9dff}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu li.accordion_no_link>a{color:#333;padding-left:1em}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu a:before{border-color:transparent transparent transparent #3e9dff}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu li{border-top:1px solid #3e9dff}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu li>a{padding:1.3em 2em 1.3em 0}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu>li:nth-of-type(1){border-top:none}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu .sub-menu>li{border-top:1px dotted #3e9dff}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu .sub-menu>li>a{padding:1.3em 2em}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu .sub-menu>li:nth-of-type(1){border-top:1px solid #3e9dff}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu .sub-menu>li>a{font-size:12px}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu .sub-menu>li:last-child{border-bottom:1px dotted #3e9dff}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu>li.accordion_no_link>a:before{content:none}#gnav .cmn-gmenu-link-col li.accordion-menu>.sub-menu>li.accordion_no_border{border-top:none;padding-top:4%}}.cmn-gmenu-link{padding-top:10%;padding-bottom:10%}.cmn-gmenu-link__ttl-group{font-size:26px;font-style:italic;line-height:1}.cmn-gmenu-link__list03 .cmn-gmenu-link__ttl-group{font-size:22px;font-style:normal}.cmn-gmenu-link-col li{border-top:1px dotted #ccc}.cmn-gmenu-link-col li>a{position:relative;font-weight:700;padding:1em 2em 1em 0;display:inline-block;width:100%;font-size:14px;line-height:1.4}.cmn-gmenu-link-col li>a:before{content:"";width:0;height:0;border-style:solid;border-width:4px 0 4px 6px;border-color:transparent transparent transparent #2a3d65;position:absolute;top:0;right:0;bottom:0;margin-top:1.4em}.cmn-gmenu-link-col .accordion-link-parent a{position:relative;font-size:14px;font-weight:700;padding:1em 2em 1em 0;line-height:1.4}.cmn-gmenu-link-col .list-lv2{display:none}.cmn-gmenu-link-col .list-lv2>li{border-top:none}.cmn-gmenu-link-col .list-lv2>li a{padding:1em}.cmn-gmenu-link-col .list-lv2>li:last-child a{padding:1em 1em 2em}@media screen and (min-width:768px){.footer-menu .cmn-gmenu-link{padding-top:6.5%;padding-bottom:6.5%}.footer-menu .cmn-gmenu-link a{transition:.3s}.footer-menu .cmn-gmenu-link a:hover{opacity:.6}.footer-menu .cmn-gmenu-link-col:nth-of-type(2){border-left:1px dotted #2a3d65}.footer-menu .cmn-gmenu-link-col:nth-of-type(3){border-top:1px dotted #2a3d65}.footer-menu .cmn-gmenu-link__ttl-group{font-size:32px}.footer-menu .cmn-gmenu-link__list03 .cmn-gmenu-link__ttl-group{font-size:26px}.footer-menu .cmn-gmenu-link-col li{padding-left:1em;text-indent:-1em;border-top:none}.footer-menu .cmn-gmenu-link-col li>a{padding:0 0 0 1em;display:inline;width:inherit;font-size:16px;line-height:1}.footer-menu .cmn-gmenu-link-col li>a:before{right:inherit;left:0;margin-top:.5em}.footer-menu .cmn-gmenu-link-col:nth-of-type(1){width:30%}.footer-menu .cmn-gmenu-link-col:nth-of-type(2){width:70%}.footer-menu .cmn-gmenu-link-col:nth-of-type(3){width:100%}.footer-menu .cmn-gmenu-link__list01 a:before{border-width:4px 0 4px 6px}.footer-menu .cmn-gmenu-link__list01 li:not(:nth-of-type(1)){margin-top:9%}.footer-menu .cmn-gmenu-link__list02 a:before{border-width:6px 0 6px 8px}.footer-menu .cmn-gmenu-link__list02 li:not(:nth-of-type(1)){margin-top:3.5%}.footer-menu .cmn-gmenu-link__list03 a:before{border-width:6px 0 6px 8px}.footer-menu .cmn-gmenu-link__list03 li:nth-of-type(n+3){margin-top:5%}.footer-menu .cmn-gmenu-link-col .accordion-link-parent a{padding:0 0 0 1em;display:inline;width:inherit;font-size:16px;line-height:1}.footer-menu .cmn-gmenu-link-col .accordion-link-parent a:before{content:"";width:0;height:0;border-style:solid;border-width:4px 0 4px 6px;border-color:transparent transparent transparent #2a3d65;position:absolute;top:0;left:0;bottom:0;margin-top:.5em}.footer-menu .cmn-gmenu-link-col .list-lv2{display:block}.footer-menu .cmn-gmenu-link-col .list-lv2 li{padding-left:0;text-indent:0}.footer-menu .cmn-gmenu-link-col .list-lv2 li a{font-size:14px;font-weight:400;padding:0}.footer-menu .cmn-gmenu-link-col .list-lv2 li a:before{content:none}.footer-menu .cmn-gmenu-link-col .list-lv2 li:nth-of-type(1){margin-top:10%}.footer-menu .cmn-gmenu-link-col .list-lv2 li+li{margin-top:5% !important}.footer-menu .cmn-gmenu-link-col .list-lv2>li:last-child a{padding:0}}@media screen and (min-width:992px){.footer-menu .cmn-gmenu-link-col:not(:nth-of-type(1)){border-left:1px dotted #2a3d65}.footer-menu .cmn-gmenu-link-col:nth-of-type(3){border-top:none}.footer-menu .cmn-gmenu-link-col:nth-of-type(1){width:22%}.footer-menu .cmn-gmenu-link-col:nth-of-type(2){width:43%}.footer-menu .cmn-gmenu-link-col:nth-of-type(3){width:35%}}@media screen and (min-width:1200px){.footer-menu .cmn-gmenu-link-col:nth-of-type(1){width:16%}.footer-menu .cmn-gmenu-link-col:nth-of-type(2){width:45%}.footer-menu .cmn-gmenu-link-col:nth-of-type(3){width:39%}#gnav .cmn-gmenu-link-col:nth-of-type(1){//width:20%}#gnav .cmn-gmenu-link-col:nth-of-type(2){//width:50%}}@media only screen and (min-width:768px) and (max-width:991px){.footer-menu .cmn-gmenu-link-col .list-lv2 li+li{margin-top:3.5% !important}.footer-menu .cmn-gmenu-link-col .list-lv2 li:nth-of-type(1){margin-top:5%}.footer-menu .cmn-gmenu-link__list03 li:nth-of-type(n+3){margin-top:3%}}.cmn-footer{background:#3e9dff}.cmn-footer__inner{justify-content:center}.cmn-footer__logo{width:90%}.cmn-footer__logo img{width:100%}.cmn-footer__instagram a:after{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_instagram_a.svg) center center no-repeat}.cmn-footer__facebook a:after{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_fb.svg) center center no-repeat}.cmn-footer__youtube a:after{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_youtube.svg) center center no-repeat}.cmn-footer__twitter a:after{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_twitter.svg) center center no-repeat}@media screen and (max-width:768px){.cmn-footer__copyright{padding-bottom:6rem !important}}@media screen and (min-width:768px){.kv{position:relative;max-height:calc(100vh - 172px)}.kv__bg{padding-top:46.511%}.kv__bg img{position:absolute;top:0;left:0;width:100%;height:100%;object-fit:cover}}.kv__banner{display:flex;justify-content:center;align-items:flex-end}.kv__banner__inner{display:flex}.kv__banner img{width:65vw}@media screen and (min-width:768px){.kv__banner{position:absolute;bottom:0;left:50%;transform:translateX(-50%);-webkit-transform:translateX(-50%);-ms-transform:translateX(-50%);z-index:100;max-width:1380px;width:100%;padding-left:20%}.kv__banner a+a{margin-left:1%}.kv__banner a{transition:.3s}.kv__banner a:hover{opacity:.8}.kv__banner img{width:100%;max-width:300px}}.bl-row-01{width:100%;display:flex;align-items:center;position:relative;justify-content:flex-end}.bl-row-01:before{width:60%;display:block;background-color:#f4f5f5;height:100%;position:absolute;left:0;content:"";z-index:-1}@media screen and (max-width:768px){.bl-row-01:before{display:none}}.bl-row-01 .bl_txt-area{box-sizing:border-box;margin-left:5%}@media screen and (max-width:768px){.bl-row-01 .bl_txt-area{margin-left:0;width:90%;margin-inline:auto}}.bl-row-01 figure{width:60%;padding:10rem 0;margin-left:5%}@media screen and (max-width:768px){.bl-row-01 figure{margin-left:0}}.bl-row-01 figure img{width:100%;height:100%;-o-object-fit:cover;object-fit:cover}.bl-row-01 h2{text-align:left;margin-inline:0}@media screen and (max-width:768px){.bl-row-01 h2{text-align:center;max-width:100%}}.bl-row-01 h2 img{height:100px;margin-bottom:1rem;width:-webkit-fit-content;width:-moz-fit-content;width:fit-content}@media screen and (max-width:768px){.bl-row-01 h2 img{margin-inline:auto;height:60px}}.bl-row-01 p{max-width:495px;margin-top:2rem;line-height:2;margin-left:1.5rem}@media screen and (max-width:768px){.bl-row-01 p{margin-left:0;max-width:100%}}.bl-row-01 .cmn_btn01{text-align:left;margin-left:1.5rem}.bl-row-01.row-r{flex-flow:row-reverse;justify-content:flex-end}.bl-row-01.row-r:after{width:60%;display:block;background-color:#f4f5f5;height:100%;position:absolute;right:0;content:"";z-index:-1}@media screen and (max-width:768px){.bl-row-01.row-r:after{display:none}}.bl-row-01.row-r:before{display:none}.bl-row-01.row-r .bl_txt-area{flex:1;margin-right:5%;margin-left:0}@media screen and (max-width:992px){.bl-row-01.row-r .bl_txt-area{margin-right:2%}}@media screen and (max-width:768px){.bl-row-01.row-r .bl_txt-area{margin-right:0;width:90%;margin-inline:auto}}.bl-row-01.row-r figure{margin-right:5%;margin-left:0}@media screen and (max-width:992px){.bl-row-01.row-r figure{margin-right:2%}}@media screen and (max-width:768px){.bl-row-01.row-r figure{margin-right:0}}@media screen and (max-width:768px){.bl-row-01{display:block}.bl-row-01 .cmn_btn01{text-align:center;margin-left:0}.bl-row-01 figure{width:110%;padding:0;margin-left:0;transform:translateX(-5%)}}.bl-row-02{width:90%;max-width:1320px;margin-inline:auto;display:flex;align-items:center;position:relative;justify-content:space-between}.bl-row-02.row-r{flex-flow:row-reverse}.bl-row-02 .bl_txt-area{width:40%;padding-inline:3% 10%;padding-block:5%;box-sizing:border-box}@media screen and (max-width:768px){.bl-row-02 .bl_txt-area{padding-inline:0}}.bl-row-02 figure{width:60%}.bl-row-02 figure img{width:100%;height:100%;-o-object-fit:cover;object-fit:cover}.bl-row-02 h2{text-align:left;max-width:495px}.bl-row-02 h2 img{height:100px;margin-bottom:1rem;width:-webkit-fit-content;width:-moz-fit-content;width:fit-content}@media screen and (max-width:768px){.bl-row-02 h2 img{margin-inline:auto;height:60px}}@media screen and (max-width:768px){.bl-row-02 h2{text-align:center;max-width:100%}}.bl-row-02 p{max-width:495px;margin-top:2rem;line-height:2;margin-left:1.5rem}@media screen and (max-width:768px){.bl-row-02 p{margin-left:0;max-width:100%}}.bl-row-02 .cmn_btn01{text-align:left}@media screen and (max-width:768px){.bl-row-02{display:block}.bl-row-02 .bl_txt-area{width:100%}.bl-row-02 figure{width:100%;padding:5%;margin-left:0}}#acc-index-mv{position:relative}#acc-index-mv .bl_mv-wrap{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/img_mv.jpg) no-repeat;background-size:cover;width:100vw;height:46.5vw;position:relative}#acc-index-mv img{position:absolute;left:0;right:0;top:0;bottom:0;width:50%;margin:auto}@media screen and (max-width:768px){#acc-index-mv img{width:80%}}#news .sec-news__menu-link{width:19.5%}#news .sec-news__menu-link.active{color:#fff !important;background:#3e9dff !important}#news .sec-news__menu{justify-content:space-between}#news .btn_more .link{color:#3e9dff;background-image:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_arrow01_blue.svg)}#news .nav-tabs-wrapper{border-bottom:2px solid #3e9dff}#service,#service-list{padding-bottom:45px}@media screen and (max-width:1200px){#service .bl-row-02 figure,#service-list .bl-row-02 figure{width:50%}#service .bl-row-02 .bl_txt-area,#service-list .bl-row-02 .bl_txt-area{width:50%;padding-inline:3%}}@media screen and (max-width:992px){#service .bl-row-02 figure,#service-list .bl-row-02 figure{width:100%}#service .bl-row-02 .bl_txt-area,#service-list .bl-row-02 .bl_txt-area{width:100%;padding-inline:3%}}#service .el_in-pr,#service-list .el_in-pr{border:dotted 2px #3e9dff;border-radius:20px;margin-top:20rem}@media screen and (max-width:768px){#service .el_in-pr,#service-list .el_in-pr{margin-top:14rem}}#service .el_in-pr h3,#service-list .el_in-pr h3{border-left:none;transform:translateY(-55%);width:90%;max-width:975px;background-color:#fff;margin-inline:auto;padding-inline:5%}#service .el_in-pr p,#service-list .el_in-pr p{text-align:center;width:90%;margin-inline:auto;line-height:1.9;margin-top:-1rem}@media screen and (max-width:768px){#service .el_in-pr p,#service-list .el_in-pr p{font-size:14px;text-align:left}}#service .cmn_btn01,#service-list .cmn_btn01{transform:translateY(50%);margin-block:0}#service .cmn_btn01 a,#service-list .cmn_btn01 a{margin-inline:auto;width:-webkit-fit-content;width:-moz-fit-content;width:fit-content;max-width:90%;padding-inline:3rem}@media screen and (max-width:768px){#service .cmn_btn01 a,#service-list .cmn_btn01 a{font-size:min(4vw,18px);padding-inline:2rem}}#service .cmn_btn01 a span,#service-list .cmn_btn01 a span{display:flex;align-items:center}#service .cmn_btn01 a span:before,#service-list .cmn_btn01 a span:before{content:"";display:inline-block;width:30px;height:30px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_search.svg) no-repeat;background-size:contain;margin-right:1rem}.bl_wrap>h3{width:90%;max-width:1320px;margin-inline:auto;color:#3e9dff;font-size:30px;font-weight:700;border-left:solid 2px #3e9dff;padding-left:2em;padding-block:2em}@media screen and (max-width:768px){.bl_wrap>h3{padding-block:1em;font-size:20px}}.bl_wrap>h3 span{color:#000}.bl_wrap>h3 span.el_txt-e{font-size:22px;font-weight:400;display:block}@media screen and (max-width:768px){.bl_wrap>h3 span.el_txt-e{font-size:16px}}#staff .bl_txt-area{display:flex;flex-direction:column;position:relative}#staff .bl_txt-area h2{order:1;margin-bottom:3rem}#staff .bl_txt-area ul{order:3;max-width:1390px;width:90%;margin-inline:auto;display:flex;flex-wrap:wrap;justify-content:center;z-index:20;margin-top:-13rem}@media screen and (max-width:1200px){#staff .bl_txt-area ul{margin-top:-11rem}}@media screen and (max-width:768px){#staff .bl_txt-area ul{margin-top:-4rem;width:100%}}#staff .bl_txt-area li{background-color:#fff;width:22%;margin-inline:1.5%;margin-bottom:3%;box-shadow:5px 5px 10px #999}@media screen and (max-width:1200px){#staff .bl_txt-area li{width:31%}}@media screen and (max-width:768px){#staff .bl_txt-area li{width:48%;margin-bottom:10px;margin-inline:1%}}#staff .bl_txt-area li a{padding-block:3rem 5rem;display:flex;flex-direction:column-reverse;font-size:min(1.3vw,20px);font-weight:700}@media screen and (max-width:1200px){#staff .bl_txt-area li a{padding-block:1.5rem 2rem;font-size:min(4vw,20px)}}#staff .bl_txt-area li a span{display:block;font-size:14px;font-weight:400;margin-bottom:.5em}@media screen and (max-width:768px){#staff .bl_txt-area li a span{font-size:min(3vw,14px)}}#staff .bl_txt-area li a span:after{content:"";background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_arrow01_blue.svg) no-repeat;width:50px;height:8px;background-size:contain;display:block;margin-inline:auto;position:absolute;bottom:20%;left:50%;transform:translateX(-50%)}#staff .bl_txt-area figure{position:relative;order:2;z-index:10}@media screen and (max-width:768px){#staff .bl_txt-area figure{width:110%;transform:translateX(-5%)}}#staff .bl_txt-area figure:after{display:block;content:"";width:0;height:0;border-left:53px solid transparent;border-right:53px solid transparent;border-top:33px solid #fff;position:absolute;top:0;left:calc(50% - 26px)}@media screen and (max-width:768px){#staff .bl_txt-area figure:after{border-left:10vw solid transparent;border-right:10vw solid transparent;border-top:5vw solid #fff;left:calc(50% - 12.5vw)}}#staff .bl_txt-area figure img{width:100%}@media screen and (max-width:768px){#staff .bl_txt-area figure img{height:100%;-o-object-fit:cover;object-fit:cover}}#company ul{margin-top:2rem;margin-left:1.5rem}@media screen and (max-width:768px){#company ul{margin-left:0;display:flex;justify-content:space-between;flex-wrap:wrap}#company ul li{width:49%;margin-bottom:5%}}#company .cmn_btn01{margin-top:0;margin-bottom:1rem}@media screen and (max-width:768px){#company .cmn_btn01{margin-bottom:2rem}}#company .bl-row-01 h2 img{margin-bottom:0}@media screen and (max-width:768px){#company .bl-row-01 h2 img{margin-bottom:1rem}}#recruit .cmn_btn01 a:after{display:block;content:"";background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../images/icon_external_link_over.svg) no-repeat;width:20px;height:20px;background-size:contain;position:absolute;top:50%;right:12%}#blog{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/bcg_blog01.png) no-repeat;background-size:cover;min-height:480px;height:auto;position:relative;display:flex;flex-direction:column;align-items:center;margin-top:12rem;justify-content:center}@media screen and (max-width:768px){#blog{display:block;background-position:center center;margin-top:6rem}}#blog .bl_wrap{width:90%;max-width:1180px;position:relative;margin-inline:auto;display:flex;justify-content:space-between;align-items:center;margin-top:0}@media screen and (max-width:768px){#blog .bl_wrap{display:block;padding-top:5rem}#blog .bl_wrap h2{text-align:center}}#blog .bl_wrap ul{display:flex;justify-content:space-between;max-width:835px;width:100%}@media screen and (max-width:1200px){#blog .bl_wrap ul{display:block;text-align:center}}@media screen and (max-width:768px){#blog .bl_wrap ul{margin-top:3rem}}#blog .bl_wrap .cmn_btn01.external{max-width:392px;width:48%;margin:0 auto 1rem}@media screen and (max-width:1200px){#blog .bl_wrap .cmn_btn01.external{width:100%}}#blog .bl_wrap .cmn_btn01.external .link{background-color:#fff;max-width:100%;width:100%;color:#3e9dff;font-size:18px;font-weight:700;padding-block:36px;line-height:1;border-radius:45px;padding-right:20px;display:block}@media screen and (max-width:768px){#blog .bl_wrap .cmn_btn01.external .link{margin-inline:auto;margin-bottom:1rem}}#blog .bl_wrap .cmn_btn01.external .link:after{display:block;content:"";background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_external_link-b.svg) no-repeat;width:20px;height:20px;background-size:contain;position:absolute;top:50%;transform:translateY(-50%);right:8%}#blog .bl_wrap .cmn_btn01.external .link:hover{color:#fff}#blog .bl_wrap .cmn_btn01.external .link:hover:after{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../images/icon_external_link_over.svg) no-repeat}#media .sec-media__box__ttl:before{position:absolute;content:"";background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_external_link-b.svg) no-repeat top left;background-size:100% auto;bottom:0;top:40%;right:10%;width:20px;height:20px;z-index:-1}#media .sec-media__contents .slick-dots li button:before{border:1px solid #999}@media screen and (min-width:768px){#media .sec-media__box__ttl:before{content:none}#media .sec-media__box a:before{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_external_link-b.svg) no-repeat top left}}#media .sec-media__contents .slick-dots li.slick-active button:before{background:#3e9dff}.bl_consultation{margin-top:11rem;background:#f4f5f5;min-height:480px;height:auto;position:relative;display:flex;align-items:center}@media screen and (max-width:768px){.bl_consultation{min-height:auto;padding-block:3rem;margin-top:5rem}}.bl_consultation .bl_btn02{width:90%;max-width:780px;margin-inline:auto;background-color:#f79829;border-radius:100px}.bl_consultation .bl_btn02 a{font-size:24px;font-weight:700;line-height:1;padding-block:68px;color:#fff;text-align:center;display:flex;justify-content:center;align-items:center}@media screen and (max-width:768px){.bl_consultation .bl_btn02 a{padding-block:2rem;font-size:24px;font-size:min(5.5vw,24px)}}.bl_consultation .bl_btn02 a:before{content:"";width:85px;height:60px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_consultation01.svg) no-repeat;background-size:contain;margin-right:2rem}@media screen and (max-width:768px){.bl_consultation .bl_btn02 a:before{width:65px;height:40px;margin-right:1rem}}.bl_consultation02{padding:0 5%;margin-top:3.5rem;margin-bottom:10rem;background:#f4f5f5;min-height:260px;height:auto;position:relative;display:flex;align-items:center;justify-content:center}.bl_consultation02 .txt{font-size:24px;padding-right:2%}@media screen and (max-width:992px){.bl_consultation02{min-height:auto;padding-block:3rem;margin-top:1.5rem;margin-bottom:5rem;flex-direction:column}.bl_consultation02 .txt{font-size:16px;padding-right:0;text-align:center}}.bl_consultation02 .bl_btn02{width:90%;max-width:390px;background-color:#f79829;border-radius:100px}.bl_consultation02 .bl_btn02 a{font-size:20px;font-weight:700;line-height:1;padding-block:30px;color:#fff;text-align:center;display:flex;justify-content:center;align-items:center}@media screen and (max-width:992px){.bl_consultation02 .bl_btn02{margin-top:2%;width:100%}.bl_consultation02 .bl_btn02 a{padding-block:2rem;font-size:20px;font-size:min(5.5vw,20px)}}.bl_consultation02 .bl_btn02 a:before{content:"";width:55px;height:35px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_consultation01.svg) no-repeat;background-size:contain;margin-right:1rem}@media screen and (max-width:768px){.bl_consultation02 .bl_btn02 a:before{width:65px;height:40px;margin-right:1rem}}.bl_consultation03{padding:8% 2%;min-height:260px;height:auto;position:relative;display:flex;align-items:center;justify-content:center;flex-direction:column;overflow:hidden}.bl_consultation03:before{content:'';position:absolute;width:100%;height:100%;top:0;background:#f79829;z-index:-2}.bl_consultation03 .bg{position:absolute;top:0;left:0;width:100%;height:100%;z-index:-1}.bl_consultation03 .bg img{object-fit:cover;object-position:center;width:100%;opacity:.07;scale:1;transition:.3s}.bl_consultation03.add .bg img{scale:1.05}.bl_consultation03 .ttl{font-size:43px;color:#fff}.bl_consultation03 .txt{font-size:18px;color:#fff}.bl_consultation03 .bl_btn02 a{border:1px solid #fff;border-radius:9999px}.bl_consultation03 .bl_btn02 a:hover{color:#fff}.bl_consultation03 .mh-b:before{background:#f79829}.bl_consultation03 .mh-b:hover:before{background:#f79829}@media screen and (max-width:992px){.bl_consultation03{min-height:auto;padding-block:3rem;flex-direction:column}.bl_consultation03 .ttl{font-size:24px}.bl_consultation03 .txt{font-size:15px;padding-right:0;text-align:center}}.bl_consultation03 .bl_btn02{width:90%;max-width:390px;background-color:#fff;border-radius:100px}.bl_consultation03 .bl_btn02 a{font-size:20px;font-weight:700;line-height:1;padding-block:30px;color:#f79829;text-align:center;display:flex;justify-content:center;align-items:center}.sec-area .bl_mv h3{position:relative;padding:0;background-color:transparent;transform:none}@media screen and (max-width:992px){.bl_consultation03 .bl_btn02{margin-top:2%;width:100%}.bl_consultation03 .bl_btn02 a{padding-block:2rem;font-size:20px;font-size:min(5.5vw,20px)}}.bl_consultation03 .bl_btn02 a:before{content:"";width:55px;height:35px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_consultation02.svg) no-repeat;background-size:contain;margin-right:1rem}.bl_consultation03 .bl_btn02 a:hover:before{width:55px;height:35px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_consultation01.svg) no-repeat;background-size:contain;margin-right:1rem}@media screen and (max-width:768px){.bl_consultation03 .bl_btn02 a:before{margin-right:1rem}}.fc-aqua{color:#3e9dff}@media screen and (min-width:992px){.sec-area{overflow:visible}}.sec-area img{width:100%}.sec-area .bl_area-mv{margin-bottom:0}.sec-area .bl_area-mv figure{max-height:240px}.sec-area .bl_area-mv__ttlCol img{width:100%}.sec-area .bl_area-mv__news{border:4px solid #3e9dff;background:#3e9dff;border-radius:12px 12px 0 0}.sec-area .bl_area-mv__news__ttl{font-size:15px;background:#3e9dff;color:#fff;padding:1em;width:6em}.sec-area .bl_area-mv__news__ex{background:#fff;padding:1em;width:calc(100% - 6em);border-radius:0 12px 0 0}.sec-area .bl_area-mv__news__ex dt{font-weight:400}.sec-area .bl_area-mv__inner{position:relative;width:92%;margin:-20% auto 0}.sec-area .bl_area-mv__ttlCol{padding:2em 1em 0;text-align:left;background-color:#fff;text-align:center}.sec-area .bl_area-mv__ttl01{font-size:16px}.sec-area .bl_area-mv__ttl02{font-size:20px}.sec-area .bl_area-mv__ttl03{font-size:24px;line-height:1.3}.sec-area .bl_area-mv__ttl03 span{color:#3e9dff}@media screen and (min-width:768px){.sec-area .bl_area-mv figure{max-height:inherit}.sec-area .bl_area-mv__ttl01{font-size:20px}.sec-area .bl_area-mv__ttl02{font-size:24px}.sec-area .bl_area-mv__ttl03{font-size:40px}}@media screen and (min-width:992px){.sec-area .bl_area-mv__inner{position:absolute;z-index:100;bottom:0;width:100%}.sec-area .bl_area-mv__ttlCol{width:48%;padding:2em 1em 2rem 2rem;text-align:left;background-color:#fff;text-align:center}.sec-area .bl_area-mv__ttlCol img{max-width:100%}.sec-area .bl_area-mv__news{width:52%}@media screen and (min-width:1199px){.sec-area .bl_area-mv__ttlCol{padding:2em 4em 2rem 2rem}}.sec-area .bl_area-mv__ttl01{font-size:26px}.sec-area .bl_area-mv__ttl02{font-size:30px}.sec-area .bl_area-mv__ttl03{font-size:48px;line-height:1.3}}.bl_fee-list-wrap02__col{position:relative;background:#fff;padding:5% 5% 20%}.bl_fee-list-wrap02__col__pic{float:left;width:28%;padding-right:4%;font-size:14px;text-align:center}.bl_fee-list-wrap02__col__pic img{padding:0 20%}.bl_fee-list-wrap02__col__ex{display:flex;flex-wrap:wrap}.bl_fee-list-wrap02__col__ex dt{width:35%;font-weight:400;white-space:nowrap}.bl_fee-list-wrap02__col__ex dt span{border:1px solid #000;border-radius:9999px;display:block;padding:.1em;text-align:center}.bl_fee-list-wrap02__col__ex dd{width:65%;padding:.1em 1em}.bl_fee-list-wrap02__col__ex dt:nth-of-type(n+2){margin-top:.5em}.bl_fee-list-wrap02__col__ex dd:nth-of-type(n+2){margin-top:.5em}.bl_fee-list-wrap02__col__btn-ac{position:absolute;left:50%;transform:translateX(-50%);bottom:0;margin:0 -1em -1em 0;border:1px solid #3e9dff;color:#3e9dff;border-radius:9999px;padding:.8em 3em;display:inline-block;background:#fff;cursor:pointer}.bl_fee-list-wrap02__col__btn-ac p{position:relative}.bl_fee-list-wrap02__col__btn-ac p:before,.bl_fee-list-wrap02__col__btn-ac p:after{content:'';position:absolute;content:"";display:block;transition:all .4s;background:#3e9dff;right:-2em;top:50%;width:16px;height:2px;transform:translateY(-50%);transition:.3s}.bl_fee-list-wrap02__col__btn-ac p:before{transform:translateY(-50%) rotate(90deg);right:-2em}.bl_fee-list-wrap02__col__btn-ac.open p:before{transform:translateY(-50%) rotate(0)}.bl_fee-list-wrap02__col__col2__pic span{font-size:12px;display:block}@media screen and (min-width:768px){.bl_fee-list-wrap02__col__ex dt{width:20%}.bl_fee-list-wrap02__col__ex dd{width:80%}.bl_fee-list-wrap02__col__btn-ac{left:inherit;right:0;transform:none;margin:0 -1em -1em 0}.bl_fee-list-wrap02__col__col2__pic{margin:0 auto;max-width:400px}}@media screen and (min-width:1199px){.bl_fee-list-wrap02__col{padding:5% 5% 10%;display:flex;flex-wrap:wrap}.bl_fee-list-wrap02__col{padding:5%}.bl_fee-list-wrap02__col__pic{width:15%;padding-right:3%;font-size:20px}.bl_fee-list-wrap02__col__pic img{padding:0 20%}.bl_fee-list-wrap02__col__head{width:85%;display:flex}.bl_fee-list-wrap02__col__col2{display:flex;align-items:center}.bl_fee-list-wrap02__col__ex02{width:100%;padding-left:15%}.bl_fee-list-wrap02__col__ex dt{width:10%}.bl_fee-list-wrap02__col__ex dd{width:90%}.bl_fee-list-wrap02__col__ex dt:nth-of-type(n+2){margin-top:.8em}.bl_fee-list-wrap02__col__ex dd:nth-of-type(n+2){margin-top:.8em}.bl_fee-list-wrap02__col__head__inner{width:75%}.bl_fee-list-wrap02__col__col2__pic{width:25%;padding-left:3%}.bl_fee-list-wrap02__col__col2__pic span{font-size:14px}.bl_fee-list-wrap02__col__col2__inner{width:55%}.bl_fee-list-wrap02__col__head_yoko .bl_fee-list-wrap02__col__col2__pic{width:40%}.bl_fee-list-wrap02__col__head_yoko .bl_fee-list-wrap02__col__col2__inner{width:40%}}.sec-area .lnav{background:#3e9dff;padding:3% 0;margin-top:5%}.sec-area .lnav .btn01{width:25%}.sec-area .lnav .btn01 a{position:relative;display:inline-block;width:100%;height:100%;padding:1em .5em;background:#fff;border:none;border-radius:9999px;text-align:center;font-weight:400;font-size:20px}.sec-area .lnav .btn01 a:before{content:"";position:absolute;display:block;width:0;height:0;border-left:6px solid transparent;border-right:6px solid transparent;border-top:8px solid #000;right:1em;top:50%;transform:translateY(-50%)}.sec-area .lnav .btn01 a span:before,.sec-area .lnav .btn01 a span:after{content:none}@media screen and (min-width:768px){.sec-area .lnav{margin-top:2%}.sec-area .lnav .btn01:nth-of-type(1){padding-right:1.5%}.sec-area .lnav .btn01:nth-of-type(n+2){padding:0 1.5%}.sec-area .lnav .btn01 a{font-size:16px;padding:1.4em .5em}}@media screen and (max-width:768px){.sec-area .lnav .btn01{width:50%}.sec-area .lnav .btn01 a{font-size:14px;padding:1em 1em 2em}.sec-area .lnav .btn01 a:before{bottom:.8em;top:inherit;right:inherit;left:50%;transform:translateX(-50%)}.sec-area .lnav .btn01:nth-of-type(odd){padding-right:1.5%}.sec-area .lnav .btn01:nth-of-type(even){padding-left:1.5%}.sec-area .lnav .btn01:nth-of-type(n+3){padding-top:3%}}.sec-area-people__ex{position:relative;text-align:center;font-size:20px;padding:6em 0 2em;margin-top:-4em}.sec-area-people__ex:before{content:'';position:absolute;background:#e6eef0;top:0;left:0;width:100%;height:100%;z-index:-1}.sec-area-people{padding-top:5%}.sec-area-people__word__col__inner{display:flex;align-items:center;margin-left:2em}.sec-area-people__word__col__img img{width:auto;height:2.3em}.sec-area-people__word__col__txt{font-size:6.5vw;color:#d4dadb;margin-left:.5em}@media screen and (min-width:768px){.sec-area-people__word__col__img img{width:auto;height:3em}.sec-area-people__word__col__txt{font-size:2.4vw}.sec-area-people__ex{font-size:43px}.sec-area-people__word__col__inner{display:flex;align-items:center;margin-left:4em}}.sec-area-people__col__pic{background:#fff}.sec-area-people__col__ex{position:relative;font-size:15px;background:#3e9dff;border-radius:9999px;display:inline-block;color:#fff;padding:.5em 1.5em}.sec-area-people__col__ex:before{content:"";position:absolute;bottom:-15px;left:50%;border:8px solid transparent;border-top:8px solid #3e9dff;transform:translateX(-50%)}.sec-area-people__col__ttlWrapper{position:relative;margin-top:-7%}.sec-area-people__col__ttl{font-size:18px;word-break:keep-all;overflow-wrap:anywhere;padding:0 1.5em}.sec-area-people__col__position{position:absolute;top:0;left:50%;transform:translateX(-50%);color:#333;font-size:14px;margin-top:-3em;z-index:1;background:#fff;border-radius:9999px;padding:.3em 2.4em;border:solid 1px #3e9dff}.sec-area-service{padding:5% 0 16%;overflow:hidden}.sec-area-service__col{position:relative;text-align:center}.sec-area-service__col__pic{position:absolute;top:50%;left:0;transform:translateY(-50%)}.sec-area-service__col__pic img{width:auto;height:3.8em}.sec-area-service__col.col6 .sec-area-service__col__pic img{height:3em}.sec-area-service__col__head{position:relative;display:flex;justify-content:center;align-items:center;padding:5% 0}.sec-area-service__col__ttl{font-size:20px;display:flex;flex-direction:column;justify-content:center}@media screen and (min-width:768px){.sec-area-service{padding:5% 0 10%}.sec-area-people__col__ex{font-size:16px}.sec-area-people__col__ttl{padding:0}.sec-area-service__col__head{flex-direction:column}.sec-area-service__col__pic{position:relative;top:inherit;left:inherit;display:flex;align-items:center;justify-content:center;margin-top:0;transform:none}.sec-area-service__col__pic img{width:80%;height:auto}.sec-area-service__col.col6 .sec-area-service__col__pic img{height:auto}.sec-area-service__col{width:50%;text-align:center;padding-top:5%;float:left}.sec-area-service__col:nth-child(odd){padding-right:2%}.sec-area-service__col:nth-child(even){padding-left:2%}.sec-area-service__col__ttl{font-size:22px}}@media screen and (min-width:1199px){.sec-area-service__col__head{padding:0}.sec-area-service__col:nth-child(odd){padding-right:0;padding-left:3%}.sec-area-service__col:nth-child(even){padding-left:3%}.sec-area-service__col{width:25%;padding-top:5%;padding-left:3%}.sec-area-service-colWrapper__inner{margin-left:-3%}}.sec-area-service02{padding:5% 0 16%;overflow:hidden}.sec-area-service02__col{position:relative;text-align:center}.sec-area-service02__col__pic{position:absolute;top:50%;left:0;transform:translateY(-50%)}.sec-area-service02__col__pic img{width:auto;height:3.8em}.sec-area-service02__col.col6 .sec-area-service02__col__pic img{height:3em}.sec-area-service02__col__head{position:relative;display:flex;justify-content:center;align-items:center;padding:5% 0}.sec-area-service02__col__ttl{font-size:20px;display:flex;flex-direction:column;justify-content:center}@media screen and (min-width:768px){.sec-area-service02{padding:5% 0 10%}.sec-area-people__col__ex{font-size:16px}.sec-area-people__col__ttl{padding:0}.sec-area-service02__col__head{flex-direction:column}.sec-area-service02__col__pic{position:relative;top:inherit;left:inherit;display:flex;align-items:center;justify-content:center;margin-top:0;transform:none}.sec-area-service02__col__pic img{width:80%;height:auto}.sec-area-service02__col.col6 .sec-area-service02__col__pic img{height:auto}.sec-area-service02__col{width:50%;text-align:center;padding-top:5%;float:left}.sec-area-service02__col:nth-child(odd){padding-right:2%}.sec-area-service02__col:nth-child(even){padding-left:2%}.sec-area-service02__col__ttl{font-size:22px}}@media screen and (min-width:1199px){.sec-area-service02__col__head{padding:0}.sec-area-service02__col:nth-child(odd){padding-right:0;padding-left:0}.sec-area-service02__col:nth-child(even){padding-left:0}.sec-area-service02__col{width:calc(100%/3);padding-top:5%;padding-left:3% !important}.sec-area-service02-colWrapper__inner{margin-left:-3%}}.sec-area-service .slick-dots li button{padding:0 !important}.sec-area-service .slick-dots li button:before{border:none;background:#ecf3f5;color:transparent;opacity:1;border-radius:50%;width:12px;height:12px;line-height:1;font-size:12px;box-sizing:border-box}.sec-area-service .slick-dots li.slick-active button:before{border:none;background:#3e9dff;color:transparent;font-size:12px;width:12px;height:12px;opacity:1}@media screen and (max-width:767px){.sec-area-service .slick-dots{margin-top:0;text-align:center;bottom:-50px}}.sec-area-features .slick-dots li button{padding:0 !important}.sec-area-features .slick-dots li button:before{border:none;background:#fff;color:transparent;opacity:1;border-radius:50%;width:12px;height:12px;line-height:1;font-size:12px;box-sizing:border-box}.sec-area-features .slick-dots li.slick-active button:before{border:none;background:#3e9dff;color:transparent;font-size:12px;width:12px;height:12px;opacity:1}@media screen and (max-width:767px){.sec-area-features .slick-dots{margin-top:0;text-align:center;bottom:-60px}}.sec-area-features .slick-next{right:-2em;top:15%}.sec-area-features .slick-prev{left:-2em;top:15%}.sec-area-features .slick-next:before{background-image:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/fukuoka/slider_arrow_right.svg) !important;background-position:left top;background-repeat:no-repeat !important}.sec-area-features .slick-prev:before{background-image:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/fukuoka/slider_arrow_left.svg) !important;background-position:right top;background-repeat:no-repeat !important}.sec-area-voice{padding:5% 0}.sec-area-voice__inner{padding:5% 0 10%}.sec-area-voice__ttl-voice{font-size:16px;background:#3e9dff;display:inline-block;color:#fff;padding:.3em .5em}@media screen and (min-width:768px){.sec-area-voice__inner{padding:4% 0 0}}.sec-area-features__wrap{display:none}@media screen and (min-width:992px){.sec-area-features__wrap{display:block;position:relative;width:100%;margin:0 auto;padding:0;background:#ecf3f5;margin-top:4%}.sec-area-features__wrap__inner{position:relative;display:flex;justify-content:space-between}.sec-area-features__wrap__inner__contents{width:50%}.sec-area-features__wrap__inner__contents__ttl{font-size:26px}.sec-area-features__wrap__inner__contents__txt{line-height:2}.sec-area-features__wrap__inner__contents div{padding-top:30vh;padding-right:5%}.sec-area-features__wrap__inner__contents div:first-child{padding-bottom:0}.sec-area-features__wrap__inner__contents div:last-child{padding-bottom:30vh}.sec-area-features__wrap__inner__contents div h2{font-size:3rem;text-align:left}.images-container{width:50%;height:60vh;display:flex;align-items:center;position:sticky;position:-webkit-sticky;top:0}.images-container img{max-width:100%;height:auto}.images-container p{height:auto;margin:auto;display:block;visibility:hidden;position:absolute;top:10vh;bottom:0;transition:.8s !important;opacity:0}.images-container p>span{position:absolute;top:0;left:0;display:inline-block;font-size:80px;color:#3e9dff;margin-left:-5%;margin-top:20%;font-weight:500}.images-container p>span>span{opacity:0;transform:translateY(30px);display:inline-block}.images-container p:first-child,.images-container p.active{visibility:visible;opacity:1}.images-container p.active>span>span{animation:textUp .5s ease-out forwards}.images-container p.active.no>span>span{animation:none !important;opacity:0}}@keyframes textUp{0%{opacity:0;transform:translateY(30px)}100%{opacity:1;transform:translateY(0)}}@media screen and (min-width:1199px){.sec-area-features__wrap__inner__contents{width:50%}.sec-area-features__wrap__inner__contents__txt{font-size:18px}.images-container{width:650;height:70vh}.sec-area-features__wrap__inner__contents div{padding-top:50vh;padding-right:8%}.sec-area-features__wrap__inner__contents div:first-child{padding-top:40vh;padding-bottom:0}.sec-area-features__wrap__inner__contents div:last-child{padding-bottom:30vh}.images-container p>span{font-size:110px}}.sec-area-features{padding-top:5%}.sec-area-features__inner{position:relative;padding:0 0 12%;overflow:hidden}.sec-area-features__inner:before{content:'';position:absolute;background:#ecf3f5;width:100%;height:88%;margin-top:20%}.sec-area-features__slider__inner{display:flex;flex-direction:column-reverse}.sec-area-features__slider__ttl{font-size:24px}.sec-area-features__slider__pic{width:100%}.sec-area-features__slider__pic img{//width:100%}.sec-area-features__slider__ttlWrapper{width:100%}.sec-area-features__slider__txt{font-size:16px;line-height:1.8}.sec-area-features__slider__pic__col{position:relative;padding:0 1em 0 0}.sec-area-features__slider__pic__num{display:inline-block;font-size:50px;color:#3e9dff;margin:-.5em 0 0 .2em;font-weight:500;line-height:1;overflow:hidden}.sec-area-features__slider__pic__num span{display:inline-block;transform:translateY(100%);opacity:0}.sec-area-features__slider__pic__num span.animated{animation:animated-text .5s ease-out forwards}@keyframes animated-text{to{transform:translateY(0);opacity:1}}.sec-area-features__sliderWrapper.bl_wrap-1320{width:100%}.sec-area-features__slider__ttl__col{padding-right:1em}@media screen and (min-width:992px){.sec-area-features__inner{padding:0}.sec-area-features__inner:before{height:100%;margin-top:0}.sec-area-features__slider__inner{display:flex;flex-direction:row;align-items:center}.sec-area-features__slider__ttl__col{padding-top:5em}.sec-area-features__slider__ttl__col+.sec-area-features__slider__ttl__col{padding-top:9em}.sec-area-features__slider__ttlWrapper{width:40%}.sec-area-features__slider__pic__col{padding:0}.sec-area-features__slider__pic{width:60%}.sec-area-features__slider__pic img{padding-left:10%}.sec-area-features__slider__pic__num{font-size:110px;position:absolute;bottom:inherit;top:50%;left:0;transform:translateY(-50%);margin:0 0 0 6%}.sec-area-features__sliderWrapper{padding:0}.sec-area-features__sliderWrapper.bl_wrap-1320{width:90%}}.sec-area-solution{padding:5% 0 0;overflow:hidden}.sec-area-solution__col{position:relative;display:flex;flex-direction:column;justify-content:center;border:1px solid #000;border-radius:10px;padding:3.5% .5%;font-size:16px;text-align:center;font-weight:700}.sec-area-solution__col:before{content:'';position:absolute;left:50%;bottom:-.35em;transform:translateX(-50%);display:inline-block;width:16px;height:16px;border-bottom:1px solid #000;border-right:1px solid #000;transform:rotate(45deg);background:#fff}.sec-area-solution__col:nth-of-type(n+2){margin-top:5%}.sec-area-solution__picCol__ttl{font-size:24px;line-height:1.4}@media screen and (min-width:768px){.sec-area-solution{padding:5% 0 10%}.sec-area-solution__picCol{display:flex;flex-direction:row-reverse;align-items:center;padding:1.5% .5%}.sec-area-solution__picCol__pic{width:55%}.sec-area-solution__picCol__ttlCol{width:45%;padding-right:4%}.sec-area-solution__picCol__ttl{font-size:38px}.sec-area-solution-colWrapper{display:flex;justify-content:space-between;flex-wrap:wrap}.sec-area-solution__col{padding:2.2% .5%;font-size:20px}.sec-area-solution__col:before{bottom:-.28em;width:18px;height:18px}.sec-area-solution__col:nth-of-type(1){width:49.5%}.sec-area-solution__col:nth-of-type(2),.sec-area-solution__col:nth-of-type(3),.sec-area-solution__col:nth-of-type(4),.sec-area-solution__col:nth-of-type(5),.sec-area-solution__col:nth-of-type(6),.sec-area-solution__col:nth-of-type(7){width:24.5%}.sec-area-solution__col:nth-of-type(n+2){margin-top:0}.sec-area-solution__col:nth-of-type(n+4){margin-top:1.3%}}@media only screen and (min-width:768px) and (max-width:1199px){.sec-area-solution__picCol__ttl{font-size:30px}.sec-area-solution__picCol__ttlCol{width:55%;padding-right:4%}sec-area-solution__picCol__pic{width:45%}.sec-area-solution__col:nth-of-type(1){width:100%}.sec-area-solution__col:nth-of-type(2),.sec-area-solution__col:nth-of-type(3),.sec-area-solution__col:nth-of-type(4),.sec-area-solution__col:nth-of-type(5),.sec-area-solution__col:nth-of-type(6),.sec-area-solution__col:nth-of-type(7){width:49%}.sec-area-solution__col:nth-of-type(n+2){margin-top:2%}.sec-area-solution__col:nth-of-type(n+4){margin-top:2%}}.sec-area-solution__mapCol__ttlCol{display:flex;justify-content:space-between;align-items:center}.sec-area-solution__mapCol__ttl{font-size:20px}.sec-area-solution__mapCol__ttl-en{font-size:14px;font-style:italic}.sec-area-solution__mapCol__txtCol dl{border-top:1px dotted #000;display:flex;flex-wrap:wrap}.sec-area-solution__mapCol__txtCol dl>dt{border-bottom:1px dotted #000;width:25%;font-weight:400;padding:1em 0}.sec-area-solution__mapCol__txtCol dl>dd{border-bottom:1px dotted #000;width:75%;padding:1em 0}.sec-area-solution__mapCol__accessWrapper a{transition:.3s ease}.sec-area-solution__mapCol__accessWrapper a:hover{opacity:.7}.sec-area-solution__mapCol__access{position:relative;background:#3e9dff;color:#fff;clip-path:circle(3em at 50% 50%);display:flex;flex-direction:column;justify-content:center;align-items:center;font-size:9px;width:6.4em;height:6.4em}.sec-area-solution__mapCol__access:before{content:'';position:absolute;background-image:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/area/icon_access.svg);background-repeat:no-repeat;background-size:100% auto;width:18px;height:24px;left:50%;transform:translateX(-50%);margin-top:-1.5em}.sec-area-solution__mapCol__access span{padding-top:2.7em}@media screen and (min-width:768px){.sec-area-solution__mapCol__ttl{font-size:28px}.sec-area-solution__mapCol__ttl-en{font-size:20px}.sec-area-solution__mapCol{display:flex;align-items:center}.sec-area-solution__mapCol__pic{width:56%;padding-right:3%;margin:0}.sec-area-solution__mapCol__inner{width:50%}.sec-area-solution__mapCol__txtCol dl>dt{width:20%;padding:1.5em 0}.sec-area-solution__mapCol__txtCol dl>dd{width:80%;padding:1.5em 0}.sec-area-solution__mapCol__access{clip-path:circle(3.5em at 50% 50%);width:7.2em;height:7.2em;font-size:10px}.sec-area-solution__mapCol__access:before{width:20px;height:27px;left:50%;margin-top:-1.5em}.sec-area-solution__mapCol__access span{padding-top:2.7em}}.sec-area-ttl{position:relative;font-size:24px;padding-bottom:.5em}.sec-area-ttl:before{content:'';position:absolute;width:100%;height:1px;bottom:1px;left:0;background:#000;z-index:-1}.sec-area-ttl:after{content:'';position:absolute;width:2em;height:3px;bottom:0;left:0;background:#3e9dff;z-index:1}.sec-area-solution__col4:nth-of-type(n+2){border-top:1px solid #000;padding-top:1em;margin-top:1.5em}.sec-area-solution__col4__ttlCol{display:flex;align-items:center;justify-content:space-between;font-size:18px}.sec-area-solution__col4__ttl-en{font-size:14px;font-style:italic}@media screen and (min-width:768px){.sec-area-ttl{font-size:26px}.sec-area-solution__col4Wrapper{display:flex;margin:0 -2em;flex-wrap:wrap}.sec-area-solution__col4{padding-left:2em;padding-right:2em;width:25%}.sec-area-solution__col4__ttlCol{font-size:22px}.sec-area-solution__col4__ttl-en{font-size:15px}.sec-area-solution__col2{display:flex}.sec-area-solution__col2__pic{width:40%}.sec-area-solution__col2__txt{width:60%;padding-left:3%}}@media only screen and (min-width:768px) and (max-width:1199px){.sec-area-solution__col4{position:relative;width:50%}.sec-area-solution__col4:nth-of-type(n+2){border:none;margin:0}.sec-area-solution__col4:nth-of-type(1),.sec-area-solution__col4:nth-of-type(2){padding-bottom:1em}.sec-area-solution__col4:nth-of-type(2){padding-top:0}.sec-area-solution__col4:nth-of-type(1):before{content:'';position:absolute;width:1px;height:100%;right:0;top:0;background:#000}.sec-area-solution__col4:nth-of-type(3):before{content:'';position:absolute;width:1px;height:calc(100% + 1em);right:0;top:0;background:#000}.sec-area-solution__col4:nth-of-type(3):after{content:'';position:absolute;width:calc(100% - 2em);height:1px;right:0;top:0;background:#000}.sec-area-solution__col4:nth-of-type(4):after{content:'';position:absolute;width:calc(100% - 2em);height:1px;left:0;top:0;background:#000}}@media screen and (min-width:1200px){.sec-area-solution__col4:nth-of-type(n+2){border-left:1px solid #000;border-top:0;padding-top:0;margin-top:0}}@media screen and (min-width:992px){.sec-news-pane__left{width:18%}.sec-news-pane__box:nth-child(odd){padding-right:0}.sec-news-pane__box:nth-child(even){padding-left:0;padding-right:0}}.bl_bnr{width:90%;max-width:1660px;margin-inline:auto;margin-top:11rem}@media screen and (max-width:768px){.bl_bnr{margin-top:5rem}}.bl_bnr ul{display:flex;justify-content:space-between;flex-wrap:wrap}.bl_bnr ul li{width:24%;margin-bottom:2%}@media screen and (max-width:768px){.bl_bnr ul li{width:48%;margin-bottom:5%}}.bl_bnr ul li img{width:100%}.bl_lower-mv{width:100%;max-width:1550px;margin-inline:auto;position:relative;margin-bottom:18rem}@media screen and (max-width:768px){.bl_lower-mv{margin-bottom:10rem}}.bl_lower-mv figure{width:calc(50vw - 775px + 100%);transform:translateX(calc(50vw - 775px));height:360px;z-index:-1}@media screen and (max-width:1550px){.bl_lower-mv figure{width:100%;transform:translateX(0)}}.bl_lower-mv figure img{width:100%;height:100%;-o-object-fit:cover;object-fit:cover}.bl_lower-mv h2{position:absolute;width:-webkit-fit-content;width:-moz-fit-content;width:fit-content;padding:2em 6em 0 0;text-align:left;background-color:#fff;z-index:100;transform:translateY(50%);bottom:0;text-align:center}@media screen and (max-width:1550px){.bl_lower-mv h2{padding:2em 3em 2rem 1rem}}@media screen and (max-width:768px){.bl_lower-mv h2{padding:2em 1em 2rem 1rem}}.bl_lower-mv h2 img{width:-webkit-fit-content;width:-moz-fit-content;width:fit-content;margin-right:0;margin-bottom:1rem}.bold01{font-weight:700}.bl_area-mv{width:100%;max-width:1550px;margin-inline:auto;position:relative;margin-bottom:18rem}@media screen and (max-width:768px){.bl_area-mv{margin-bottom:10rem}}.bl_area-mv figure{width:calc(50vw - 775px + 100%);transform:translateX(calc(50vw - 775px));height:580px;z-index:-1}@media screen and (max-width:1550px){.bl_area-mv figure{width:100%;transform:translateX(0)}}.bl_area-mv figure img{width:100%;height:100%;-o-object-fit:cover;object-fit:cover}.bl_area-mv h2{margin-inline:inherit}.bl_area-mv h2 img{width:-webkit-fit-content;width:-moz-fit-content;width:fit-content;margin-right:0;margin-bottom:1rem;height:auto}main.staff{padding-bottom:1rem}main.staff .bl_tab_panel-wrapper{margin-top:3rem;display:flex;flex-wrap:wrap;display:grid;grid-template-columns:repeat(4,1fr);grid-gap:8rem 2.9%}@media screen and (max-width:1550px){main.staff .bl_tab_panel-wrapper{grid-template-columns:repeat(3,1fr);grid-gap:6rem 3%}}@media screen and (max-width:1200px){main.staff .bl_tab_panel-wrapper{grid-template-columns:repeat(2,1fr);grid-gap:4rem 3%}}main.staff .tab_panel{display:none}main.staff .tab_panel.active{display:block}main.staff .tab_panel{display:none}.el_staff-card-nav{display:flex;justify-content:space-between;padding-bottom:1rem;padding-inline:auto;width:100%}@media screen and (max-width:768px){.el_staff-card-nav{min-width:100%;width:1520px}}.el_staff-menu{width:calc((100% - 6em)/8);background:#fff;border:solid 1px #000;color:#000;padding:1em 0;font-size:15px;line-height:1;cursor:pointer;transition:.3s;padding:1em .5em;border-radius:5px;position:relative;text-decoration:none}.el_staff-menu br{display:none}@media screen and (max-width:1320px){.el_staff-menu{width:calc((100% - 4em)/8);height:4em;align-items:center;display:flex;justify-content:center}.el_staff-menu br{display:block}}@media screen and (max-width:1200px){.el_staff-menu{font-size:13px}}@media screen and (max-width:768px){.el_staff-menu{font-size:13px}.el_staff-menu br{display:none}}.el_staff-menu.active{color:#fff;background:#3e9dff;border:solid 1px #3e9dff}.el_staff-menu.active:after{content:"";position:absolute;right:0;bottom:-10px;left:0;width:0;height:0;margin:auto;border-style:solid;border-color:#3e9dff transparent transparent;border-width:10px 10px 0}.bl_staff-card{width:100%;display:flex;flex-direction:column;position:relative;text-align:center;overflow:hidden;height:100%}@media screen and (max-width:768px){.bl_staff-card{width:calc(45vw - 2rem)}}.bl_staff-card dl{order:2;font-size:16px;position:relative;flex:1;display:flex;flex-direction:column}@media screen and (max-width:768px){.bl_staff-card dl{font-size:13px}}.bl_staff-card dd{flex:1}@media screen and (max-width:768px){.bl_staff-card dd{display:none}}.bl_staff-card dd ul{height:100%;display:flex;justify-content:space-between;flex-direction:column}.bl_staff-card article{display:none}.bl_staff-card .el_staff-name{font-size:25px;text-align:center;font-weight:700;color:#3e9dff;line-height:1;margin-top:1.7em;margin-bottom:1em}.bl_staff-card .el_photo{order:1;width:100%;overflow:hidden}.bl_staff-card .el_photo img{-o-object-fit:cover;object-fit:cover;aspect-ratio:30/38;width:100%;transition:.3s}.bl_staff-card .el_office{display:flex;justify-content:center;margin-top:1.5rem;flex-wrap:wrap}.bl_staff-card .el_office span{display:flex;width:55px;height:55px;flex-direction:column;align-items:center;border:solid 1px #000;font-size:13px;border-radius:6px;margin-bottom:1em;justify-content:center;line-height:1.2}.bl_staff-card .el_office span+span{margin-left:.5em}.bl_staff-card .el_position{flex:1}.nav-tabs-wrapper{border-bottom:none}.modal_open{cursor:pointer}.modal_open.bl_staff-card>dl:after{width:45px;height:45px;border-radius:23px;display:block;content:"";background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/staff/btn_modal.svg) no-repeat;position:absolute;right:0;top:-25px;right:25px;z-index:100;transition:.3s}.modal_open:hover{opacity:.7;transition:.3s}.modal_open:hover .el_photo img{transform:scale(1.05)}.modal_open:hover dl:after{right:0}.bl_pop-staff-card{display:flex;padding:4rem 4rem 0;position:relative;justify-content:space-between}@media screen and (max-width:768px){.bl_pop-staff-card{flex-direction:column;padding:1rem;text-align:center}}.bl_pop-staff-card:before{content:"";display:block;width:100px;height:1px;background-color:#3e9dff;transform:rotate(-45deg);margin-top:3%;margin-left:-2%;position:absolute}@media screen and (max-width:768px){.bl_pop-staff-card:before{margin-top:10%;z-index:100}}.bl_pop-staff-card dl{display:flex;flex-wrap:wrap;align-items:center;margin-top:3em;font-size:16px;margin-bottom:2em}@media screen and (max-width:992px){.bl_pop-staff-card dl{font-size:14px}}@media screen and (max-width:768px){.bl_pop-staff-card dl{flex-direction:column;font-size:3.5vw;margin-block:1em .5em}}.bl_pop-staff-card dt{color:#fff;background-color:#3e9dff;width:160px;text-align:center;font-weight:400;line-height:1;padding:.5em;margin-bottom:.75em}@media screen and (max-width:992px){.bl_pop-staff-card dt{width:9em}}@media screen and (max-width:768px){.bl_pop-staff-card dt{margin-right:auto;margin-bottom:.5em}}.bl_pop-staff-card dd{width:calc(100% - 160px - 1.5em);margin-left:1.5em}@media screen and (max-width:768px){.bl_pop-staff-card dd{width:100%;text-align:left;margin-left:0;margin-bottom:.5em}}.bl_pop-txt-area{width:55%;text-align:left;padding-left:4rem;padding-block:10rem}@media screen and (max-width:768px){.bl_pop-txt-area{padding-block:5rem;width:100%;order:2;padding:3rem;font-size:4vw}.bl_pop-txt-area p{font-size:3.5vw}}.bl_pop-txt-area h2{font-size:60px;font-weight:700;color:#3e9dff;line-height:1;margin-bottom:.5em}@media screen and (max-width:992px){.bl_pop-txt-area h2{font-size:40px}}@media screen and (max-width:768px){.bl_pop-txt-area h2{font-size:7vw}}.el_pop-affiliation,.el_pop-position{font-size:18px}@media screen and (max-width:992px){.el_pop-affiliation,.el_pop-position{font-size:14px}}@media screen and (max-width:768px){.el_pop-affiliation,.el_pop-position{font-size:3.5vw}}.el_pop-_photo{width:40%;max-height:600px;position:relative}@media screen and (max-width:768px){.el_pop-_photo{width:100%;height:50vw;order:1;margin-top:3rem}}.el_pop-_photo img{width:100%;height:100%;-o-object-fit:contain;object-fit:contain}.el_pop-_photo img.el_name{width:30px;height:auto;-o-object-fit:none;object-fit:none;position:absolute;top:20%;right:3rem}@media screen and (max-width:768px){.el_pop-_photo img.el_name{width:5vw;-o-object-fit:contain;object-fit:contain}}@media screen and (max-width:1200px){.disno{display:none !important}}.mask_text{font-size:1rem;font-weight:700;text-align:center;color:#fff}.modal_content{text-align:center}.modal_wrapper{position:fixed;display:flex;align-items:center;width:100vw;height:100vh;top:0;left:0;right:0;bottom:0;margin:auto;border:none;opacity:0;z-index:-1}.modal_window{width:90%;max-width:1320px;max-height:95vh;margin:auto;background:#fff;z-index:1;position:relative}@media screen and (max-width:768px){.modal_window{overflow-y:auto}}.modal_mask{position:absolute;top:0;left:0;bottom:0;right:0;width:100%;height:100%;background:rgba(0,0,0,.7)}.modal_close{position:absolute;top:-30px;right:-30px;color:gray;font-size:1.5rem;cursor:pointer}@media screen and (max-width:768px){.modal_close{width:10%;height:10%;top:0;right:0;transform:translate(-25%,10%)}.modal_close img{width:100%}}html.is_open,body.is_open{overflow:hidden}.modal_wrapper.is_open{-webkit-animation:modal_wrapper_open .5s ease forwards;animation:modal_wrapper_open .5s ease forwards}.modal_wrapper.is_open .works_modal_window{-webkit-animation:modal_window_open .5s ease forwards;animation:modal_window_open .5s ease forwards}.modal_wrapper.is_close{-webkit-animation:modal_wrapper_close .5s ease forwards;animation:modal_wrapper_close .5s ease forwards}.modal_wrapper.is_close .works_modal_window{-webkit-animation:modal_window_close .5s ease forwards;animation:modal_window_close .5s ease forwards}@-webkit-keyframes modal_wrapper_open{0%{opacity:0}100%{opacity:1;z-index:300}}@keyframes modal_wrapper_open{0%{opacity:0}100%{opacity:1;z-index:300}}@-webkit-keyframes modal_window_open{0%{opacity:0;transform:translateY(-30px)}100%{opacity:1;transform:translateY(0)}}@keyframes modal_window_open{0%{opacity:0;transform:translateY(-30px)}100%{opacity:1;transform:translateY(0)}}@-webkit-keyframes modal_wrapper_close{0%{z-index:300;opacity:1}100%{opacity:0}}@keyframes modal_wrapper_close{0%{z-index:300;opacity:1}100%{opacity:0}}@-webkit-keyframes modal_window_close{0%{opacity:1;transform:translateY(0)}100%{transform:translateY(-30px);opacity:0}}@keyframes modal_window_close{0%{opacity:1;transform:translateY(0)}100%{transform:translateY(-30px);opacity:0}}.bl_service-nav ul{display:flex;justify-content:space-between;width:100%}@media screen and (max-width:1320px){.bl_service-nav ul{padding-right:20px;flex-wrap:wrap;justify-content:center}}@media screen and (max-width:768px){.bl_service-nav ul{display:grid;grid-template-columns:50% 50%;max-width:25em;margin-inline:auto}}.bl_service-nav ul li{text-align:center;min-width:145px;margin-bottom:4rem}@media screen and (max-width:1200px){.bl_service-nav ul li{min-width:7em;margin-inline:1em}}@media screen and (max-width:768px){.bl_service-nav ul li{text-align:center;margin-bottom:3rem;font-size:min(4vw,15px)}}.bl_service-nav ul a{position:relative;display:inline-block}.bl_service-nav ul a:after{content:"";display:block;min-width:10rem;padding-inline:1rem;height:1px;border-bottom:solid 2px #3e9dff;margin-top:1.5em;transform:scale(0,1);transition:transform .3s}@media screen and (max-width:768px){.bl_service-nav ul a:after{margin-top:.5em}}.bl_service-nav ul a:hover{color:#3e9dff}.bl_service-nav ul a:hover:after{transform:scale(1.1,1);transform-origin:center}.bl_service-nav ul .current{color:#3e9dff}.bl_service-nav ul .current:after{content:"";display:block;width:100%;height:1px;border-bottom:solid 2px #3e9dff;margin-top:1.5em}@media screen and (max-width:1200px){.bl_service-nav ul .current:after{width:calc(100% + 1.5rem);transform:translateX(-.75rem)}}@media screen and (max-width:768px){.bl_service-nav ul .current:after{margin-top:.5em}}#service-read .bl_wrap{padding-block:10rem;max-width:885px;width:90%;margin-inline:auto;margin-block:10rem}#service-read .bl_wrap h2{margin-bottom:3em}#service-read .bl_wrap img{height:auto}#service-read .bl_wrap p{line-height:2}#tax-serivces .bl_wrap{padding-block:10rem;max-width:1320px;width:90%;margin-inline:auto;margin-block:10rem;display:flex;align-items:center}@media screen and (max-width:768px){#tax-serivces .bl_wrap{display:block}}#tax-serivces .bl_txt-area{width:50%}@media screen and (max-width:768px){#tax-serivces .bl_txt-area{width:100%}}#tax-serivces h2{display:flex;flex-direction:column-reverse;color:#000;font-size:22px;position:relative;margin-bottom:2em}#tax-serivces h2 span{font-size:60px;font-family:"Montserrat",sans-serif;color:#3e9dff;font-weight:400;margin-left:0;line-height:1.1;margin-bottom:1.5rem}#tax-serivces figure{width:45%;height:auto;margin-left:5%}@media screen and (max-width:768px){#tax-serivces figure{width:100%;margin-left:0}}#tax-serivces figure img{width:100%}#tax-serivces p{line-height:1.9}#service-f-nav ul{display:flex;justify-content:space-between}@media screen and (max-width:768px){#service-f-nav ul{display:block}}#service-f-nav li{width:30%}@media screen and (max-width:768px){#service-f-nav li{width:100%;margin-bottom:0;margin-top:-5%}}#service-f-nav li a{display:flex;flex-direction:column-reverse}#service-f-nav li a:hover{color:#fff}#service-f-nav li a:hover img{transform:scale(1.1);opacity:.8}#service-f-nav li div{background-color:#fff;padding:1rem;display:flex;flex-direction:column-reverse;margin-top:-20%;text-align:center;width:80%;margin-inline:auto;position:relative;overflow:hidden;z-index:100}@media screen and (max-width:768px){#service-f-nav li div{margin-top:0;transform:translateY(-80%)}}#service-f-nav li div span{z-index:100}#service-f-nav li div:before{content:"";background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_arrow01_gray.svg) no-repeat;width:36px;height:7px;background-size:contain;display:block;margin-inline:auto;margin-top:1em}#service-f-nav li div:after{content:"";position:absolute;left:-200%;top:0;transform:skewX(30deg);display:block;width:160%;height:100%;background-color:#141414;transition:all .3s cubic-bezier(.155,.91,.695,.95);z-index:10}#service-f-nav li div:hover:after{left:-20%}#service-f-nav li div:hover:before{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_arrow01_blue.svg) no-repeat;z-index:100}#service-f-nav li div .el_txt-en{font-family:"Montserrat",sans-serif;color:#3e9dff;font-size:35px;font-weight:400}#service-f-nav li figure{width:100%;overflow:hidden;aspect-ratio:40/26;z-index:1}#service-f-nav li img{width:100%;transition:.3s}#service-explanation .bl-row-01{align-items:flex-end;padding-bottom:10rem;justify-content:space-between}@media screen and (max-width:768px){#service-explanation .bl-row-01{background-color:#f4f5f5;padding-bottom:0}}#service-explanation .bl-row-01:before{width:100vw;display:block;background-color:#f4f5f5;height:30%;position:absolute;left:0;bottom:0;content:"";z-index:-1;margin:0 calc(50% - 50vw)}@media screen and (max-width:768px){#service-explanation .bl-row-01:before{display:none}}#service-explanation .bl-row-01 h2{font-size:40px;color:#3e9dff}@media screen and (max-width:1200px){#service-explanation .bl-row-01 h2{font-size:28px}}#service-explanation .bl-row-01 h2 span{font-size:22px;color:#000;margin-left:0;font-family:"Montserrat",sans-serif;text-transform:uppercase;font-weight:500;letter-spacing:.15em}@media screen and (max-width:1200px){#service-explanation .bl-row-01 h2 span{font-size:18px}}#service-explanation .bl-row-01 figure{padding-bottom:0;margin-left:0;margin:0 calc(50% - 50vw);width:50vw;z-index:10}@media screen and (max-width:768px){#service-explanation .bl-row-01 figure{margin:0;width:100%;transform:translateX(0)}}#service-explanation .bl-row-01 .el_txt-area{background-color:#f4f5f5;margin:0 calc(50% - 50vw);width:53vw;z-index:100;padding:5em 4em 0 0}@media screen and (max-width:1200px){#service-explanation .bl-row-01 .el_txt-area{padding:3em 3em 0 0}}@media screen and (max-width:768px){#service-explanation .bl-row-01 .el_txt-area{padding:7rem 3em 3em;width:100%}}#service-explanation .bl-row-01 .el_txt-area .el_wrap{margin-left:max(10%,50vw - 660px)}@media screen and (max-width:768px){#service-explanation .bl-row-01 .el_txt-area .el_wrap{margin-left:0}}#service-explanation .bl-row-01 .el_txt-area p{margin-left:0;max-width:100%}#service-note{margin-bottom:10rem}#service-note .row-c{flex-direction:column-reverse}#service-note .row-c figure{width:100%;margin-left:0}#service-note .row-c .el_txt-area{margin:5rem auto}@media screen and (max-width:768px){#service-note .row-c .el_txt-area{margin-bottom:0}}#service-note .bl-row-01{margin-top:10rem}@media screen and (max-width:768px){#service-note .bl-row-01{margin-top:7rem}}#service-note .bl-row-01:before{display:none}#service-note .bl-row-01 p{margin-left:0;width:100%;max-width:100%}#service-note .bl-row-01 h2{font-size:26px;margin-bottom:1em}@media screen and (max-width:768px){#service-note .bl-row-01 h2{text-align:left}}#service-note .bl-row-01 h2:after{content:"";display:block;width:28px;height:2px;background-color:#3e9dff;margin-top:.8em}#service-note .el_txt-area{max-width:715px;width:60%}@media screen and (max-width:768px){#service-note .el_txt-area{width:100%;max-width:100%}}#service-note figure{width:43%;padding:0;margin-bottom:0}@media screen and (max-width:768px){#service-note figure{margin:2rem 0 0;width:100%;transform:translateX(0)}}#service-note figure iframe{width:100%;aspect-ratio:16/9}#service-note .bl-row-01.row-r:after{display:none}#service-serach{padding-block:10rem}@media screen and (max-width:768px){#service-serach{padding-block:7rem}}#service-serach h2{display:flex;flex-direction:column-reverse;text-align:center;font-weight:700;position:relative}#service-serach h2 span{font-size:60px;display:inline-block;color:#3e9dff;font-weight:400;text-transform:uppercase;font-family:"Montserrat",sans-serif;font-weight:500;letter-spacing:.25em}@media screen and (max-width:768px){#service-serach h2 span{font-size:50px}}#service-serach h2:after{content:"";display:inline-block;width:100px;height:1px;background-color:#3e9dff;transform:rotate(-45deg);margin:50px auto}@media screen and (max-width:768px){#service-serach h2:after{margin-top:10%;z-index:100;width:50px}}#service-serach h3{color:#3e9dff;font-size:26px;font-weight:700;margin-top:5em;display:flex;align-items:center}@media screen and (max-width:768px){#service-serach h3{margin-top:2em}}#service-serach h3:after{content:"";display:block;width:100%;height:1px;border-bottom:dotted 2px #3e9dff;flex:1;margin-left:26px}#service-serach h3:before{content:"";display:block;width:100%;height:1px;border-bottom:dotted 2px #3e9dff;flex:1;margin-right:26px}#service-serach ul{margin-top:4rem;display:flex;justify-content:center;flex-wrap:wrap}@media screen and (max-width:768px){#service-serach ul{margin-top:2rem}}#service-serach ul.el_flex-4{justify-content:space-between}@media screen and (max-width:1200px){#service-serach ul.el_flex-4{justify-content:center}}#service-serach ul.el_flex-4 li{margin-inline:0}@media screen and (max-width:1200px){#service-serach ul.el_flex-4 li{margin:2% 1.6%}}#service-serach li{width:min(100%,300px);margin:2% 1.6%;height:90px;position:relative;background-color:#fff;overflow:hidden}#service-serach li:before{content:"";position:absolute;left:-200%;top:0;transform:skewX(30deg);display:block;width:160%;height:100%;background-color:#141414;transition:all .3s cubic-bezier(.155,.91,.695,.95)}#service-serach li:after{content:"";display:block;width:10px;height:10px;border-right:solid 1px #2a3d65;border-bottom:solid 1px #2a3d65;position:absolute;right:5px;bottom:5px}#service-serach li:hover{color:#fff}#service-serach li:hover:before{left:-20%}#service-serach li:hover:after{border-right:solid 1px #fff;border-bottom:solid 1px #fff}#service-serach li a{display:flex;width:100%;justify-content:center;height:100%;align-items:center;text-align:center;position:relative;z-index:50}#service-serach li a:hover{color:#fff}#service-cat-list{padding-top:10rem}@media screen and (max-width:768px){#service-cat-list{padding-bottom:10rem}}#service-cat-list h2{display:flex;flex-direction:row-reverse;text-align:right;font-weight:700;position:relative;align-items:center;justify-content:flex-end;width:90%;max-width:1320px;margin-bottom:8rem}@media screen and (max-width:768px){#service-cat-list h2{flex-direction:column-reverse;align-items:flex-start}}#service-cat-list h2 span{font-size:60px;display:flex;align-items:center;color:#3e9dff;font-weight:400;text-transform:uppercase;font-family:"Montserrat",sans-serif;font-weight:500;letter-spacing:.25em;order:2}@media screen and (max-width:768px){#service-cat-list h2 span{font-size:50px}}#service-cat-list h2 span:after{content:"";display:inline-block;width:100px;height:1px;background-color:#3e9dff;transform:rotate(-45deg);margin:50px auto;order:3}@media screen and (max-width:768px){#service-cat-list h2 span:after{margin-top:10%;width:50px}}#service-problem{position:relative;margin-top:10rem}#service-problem:before{width:30%;display:block;background-color:#3e9dff;height:100%;position:absolute;left:0;content:"";z-index:-1}@media screen and (max-width:768px){#service-problem:before{display:none}}#service-problem .bl-row-01.row-r:after{display:none}#service-problem .bl-row-01 p{max-width:550px;margin:0}@media screen and (max-width:768px){#service-problem .bl-row-01 p{max-width:100%}}#service-problem h2{margin-left:35%;display:flex;justify-content:space-between;flex-wrap:wrap;flex-direction:row;color:#3e9dff;font-size:18px;border-bottom:solid 2px #3e9dff;padding-bottom:.5em;align-items:center}@media screen and (max-width:768px){#service-problem h2{margin-left:0;flex-direction:column;align-items:flex-end}}#service-problem h2 strong{color:#3e9dff;font-size:40px}@media screen and (max-width:1200px){#service-problem h2 strong{font-size:30px}}@media screen and (max-width:768px){#service-problem h2 strong{margin-bottom:.5em;text-align:left;display:block;width:100%;font-size:min(8vw,30px)}}#service-problem h2 span{color:#000;display:block;width:100%;margin-left:0;font-family:"Montserrat",sans-serif;font-weight:500;margin-bottom:.5em}@media screen and (max-width:768px){#service-problem h2 span{text-align:left}}#service-problem .bl-row-01.row-r{padding:5rem 0 10rem;align-items:center}@media screen and (max-width:1200px){#service-problem .bl-row-01.row-r{align-items:flex-start}}@media screen and (max-width:768px){#service-problem .bl-row-01.row-r{padding-bottom:0;padding-top:3rem;padding:5rem 0}}#service-problem figure{margin-left:min(-2%,85px);margin-right:2%;padding:0}@media screen and (max-width:768px){#service-problem figure{margin-top:2rem;margin-inline:0;width:111%;transform:translateX(-5%)}}#service-note.bl_detail .el_txt-area{max-width:550px;background-color:#fff;padding:2em;transform:translateY(10rem);margin-right:-5%}@media screen and (max-width:768px){#service-note.bl_detail .el_txt-area{max-width:100%;transform:translateY(0);margin-right:0;padding:0}}#service-note.bl_detail figure{position:relative;box-shadow:5rem 15rem #3e9dff,-10rem 15rem #3e9dff;z-index:-1;width:55%;margin:0}@media screen and (max-width:768px){#service-note.bl_detail figure{width:95%;box-shadow:2rem 2rem #3e9dff}}#service-note.bl_detail .bl-row-01{margin-bottom:30rem}@media screen and (max-width:768px){#service-note.bl_detail .bl-row-01{margin-bottom:0}}#service-note.bl_detail .row-r figure{box-shadow:-5rem 15rem #3e9dff,10rem 15rem #3e9dff}@media screen and (max-width:768px){#service-note.bl_detail .row-r figure{width:95%;box-shadow:2rem 2rem #3e9dff;margin-top:2rem}}#service-note.bl_detail .row-r .el_txt-area{margin-right:0;margin-left:-5%}@media screen and (max-width:768px){#service-note.bl_detail .row-r .el_txt-area{max-width:100%;margin-left:0}}#company-read .bl_wrap{max-width:950px;margin-inline:auto;line-height:2.5;padding-block:10rem}@media screen and (max-width:768px){#company-read .bl_wrap{padding-block:0}}#company-read p{margin-bottom:2.5em}#management-philosophy{background:#f4f5f5 url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/company/img_management.png) no-repeat;background-position:bottom 25vw center;background-size:cover;padding-top:10vw}@media screen and (max-width:1200px){#management-philosophy{background-position:bottom 40vw center;padding-top:20vw}}#management-philosophy .bl_wrap{max-width:875px;background-color:#f4f5f5;margin-inline:auto;padding:5rem;margin-top:0}@media screen and (max-width:768px){#management-philosophy .bl_wrap{padding:2rem}}#management-philosophy h2{display:flex;flex-direction:column-reverse;text-align:center;font-weight:700;position:relative}#management-philosophy h2 span{font-size:60px;display:inline-block;color:#3e9dff;font-weight:400;text-transform:uppercase;font-family:"Montserrat",sans-serif;font-weight:500;letter-spacing:.25em;margin-bottom:1rem}@media screen and (max-width:768px){#management-philosophy h2 span{font-size:7vw}}#management-philosophy h2:after{content:"";display:inline-block;width:100px;height:1px;background-color:#3e9dff;transform:rotate(-45deg);margin:50px auto}@media screen and (max-width:768px){#management-philosophy h2:after{margin-top:10%;z-index:100;width:50px}}#management-philosophy p{margin-block:2.5em 1.5em;text-align:center;font-size:24px;font-weight:700}@media screen and (max-width:768px){#management-philosophy p{font-size:3.8vw}}#management-philosophy p em{color:#3e9dff}#management-philosophy figure{display:flex;flex-wrap:wrap;justify-content:space-between}@media screen and (max-width:768px){#management-philosophy figure{justify-content:center;gap:10%}}#management-philosophy figure img{width:30%}@media screen and (max-width:768px){#management-philosophy figure img{width:45%}}#message .bl-row-01{align-items:flex-end;padding-bottom:10rem;justify-content:space-between;width:90%}@media screen and (max-width:768px){#message .bl-row-01{padding-bottom:5rem;width:100%;margin-top:5rem}}#message .bl-row-01 h2{font-size:40px;color:#3e9dff}@media screen and (max-width:1200px){#message .bl-row-01 h2{font-size:28px}}#message .bl-row-01 h2 span{font-size:22px;color:#000;margin-left:0;font-family:"Montserrat",sans-serif;text-transform:uppercase;font-weight:500;letter-spacing:.15em}@media screen and (max-width:1200px){#message .bl-row-01 h2 span{font-size:18px}}#message .bl-row-01 figure{padding-bottom:0;margin-left:0;margin-right:0;max-width:515px;z-index:10}@media screen and (max-width:768px){#message .bl-row-01 figure{margin:auto;width:60%;transform:translateX(0)}}#message .bl-row-01 .el_txt-area{width:calc(100% + 50vw - 660px);margin-left:-4%;margin-right:calc(50% - 50vw);z-index:100;padding:5em 4em 0}@media screen and (max-width:768px){#message .bl-row-01 .el_txt-area{padding:7rem 3em 3em;width:100%;margin:0}}#message .bl-row-01 .el_txt-area .el_wrap{margin-left:max(10%,50vw - 660px)}@media screen and (max-width:768px){#message .bl-row-01 .el_txt-area .el_wrap{margin-left:0}}#message .bl-row-01 .el_txt-area p{margin-left:0;width:100%;max-width:805px}@media screen and (max-width:768px){#message .bl-row-01 .el_txt-area p{max-width:100%}}#message .bl-row-01.row-r:after{display:none}#message .bl_message-name{display:flex;justify-content:flex-start;flex-wrap:wrap;position:relative;padding-top:1em;margin-top:2rem;font-size:28px;align-items:center}#message .bl_message-name span{font-size:16px;margin-right:1.5rem}#message .bl_message-name .el_en-name{position:absolute;font-family:"Montserrat",sans-serif;font-weight:200;font-size:18px;top:0;font-style:italic}#overview .bl_wrap-1320{padding-block:6rem 10rem}#overview .bl-row-01{margin-top:6rem;justify-content:space-between;align-items:stretch}#overview h2{display:flex;flex-direction:column-reverse;text-align:right;font-weight:700;position:relative;align-items:flex-start;justify-content:flex-end;width:90%;max-width:1320px;margin-inline:0}@media screen and (max-width:1200px){#overview h2{width:100%;align-items:center}}@media screen and (max-width:768px){#overview h2{flex-direction:column-reverse;align-items:center;margin-inline:0;width:100%}}#overview h2 span{font-size:60px;display:flex;align-items:flex-start;color:#3e9dff;font-weight:400;text-transform:uppercase;font-family:"Montserrat",sans-serif;font-weight:500;letter-spacing:.25em;margin-left:0;text-align:left;justify-content:flex-start;order:2}@media screen and (max-width:1200px){#overview h2 span{flex-direction:column-reverse}}@media screen and (max-width:768px){#overview h2 span{font-size:50px;text-align:center}}#overview h2 span:after{content:"";display:inline-block;width:100px;height:1px;background-color:#3e9dff;transform:rotate(-45deg);margin:50px auto;order:3}@media screen and (max-width:768px){#overview h2 span:after{margin-top:10%;width:50px}}#overview dl{width:48%;display:flex;justify-content:space-between;flex-wrap:wrap;border-bottom:solid 1px #000}@media screen and (max-width:768px){#overview dl{width:100%;margin-bottom:5rem}}#overview dt{width:8em;border-top:solid 1px #000;padding:1.4em 1em}#overview dd{width:calc(100% - 8em);border-top:solid 1px #000;padding:1.4em 1em}#overview figure{width:48%;padding:0;margin-left:0}#overview figure img{width:100%;height:100%;-o-object-fit:cover;object-fit:cover}@media screen and (max-width:768px){#overview figure{width:100%;transform:translateX(0)}}#overview .bl-row-01:before{display:none}#office .bl_wrap-1320{margin-block:10rem}#office h2{display:flex;flex-direction:row-reverse;text-align:right;font-weight:700;position:relative;align-items:center;justify-content:flex-end;width:90%;max-width:1320px;margin-bottom:8rem;margin-inline:0}@media screen and (max-width:768px){#office h2{flex-direction:column-reverse;align-items:flex-start;margin-inline:0}}#office h2 span{font-size:60px;display:flex;align-items:center;color:#3e9dff;font-weight:400;text-transform:uppercase;font-family:"Montserrat",sans-serif;font-weight:500;letter-spacing:.25em;order:2;margin-left:0}@media screen and (max-width:768px){#office h2 span{font-size:50px}}#office h2 span:after{content:"";display:inline-block;width:100px;height:1px;background-color:#3e9dff;transform:rotate(-45deg);margin:50px auto;order:3}@media screen and (max-width:768px){#office h2 span:after{margin-top:10%;width:50px}}#office article{margin-bottom:10rem}#office .el_txt-area{width:50%;position:relative}@media screen and (max-width:768px){#office .el_txt-area{width:100%}}#office .el_txt-area h3{font-size:30px;font-weight:700;display:flex;flex-direction:column-reverse}#office .el_txt-area h3 span{font-family:"Montserrat",sans-serif;font-weight:200;font-size:20px;color:#3e9dff}#office .el_txt-area dl{display:flex;flex-wrap:wrap;font-size:16px;margin-top:3rem}@media screen and (max-width:768px){#office .el_txt-area dl{margin-top:1.5rem}}#office .el_txt-area dt{width:8em;border-bottom:solid 1px #000;padding:1em;font-weight:400}#office .el_txt-area dd{width:calc(100% - 8em);border-bottom:solid 1px #000;padding:1em}#office .el_txt-area dd span{margin-right:.5em}@media screen and (max-width:768px){#office .el_txt-area dd span{display:block}}#office figure{width:48%;margin-right:2%;padding-block:0}@media screen and (max-width:768px){#office figure{width:100%;margin-right:0;margin-top:2rem;margin-inline:auto;transform:translateX(0)}}#office .bl-row-01.row-r:after,#office .bl-row-01:before{display:none}#office .bl_btn-access{width:210px;height:50px;position:absolute;overflow:hidden;background-color:#3e9dff;top:0;right:0}@media screen and (max-width:1200px){#office .bl_btn-access{position:relative;margin:1rem auto}}#office .bl_btn-access:before{content:"";position:absolute;left:-200%;top:0;transform:skewX(30deg);display:block;width:160%;height:100%;background-color:#141414;transition:all .3s cubic-bezier(.155,.91,.695,.95)}#office .bl_btn-access:hover{color:#fff}#office .bl_btn-access:hover:before{left:-20%}#office .bl_btn-access a{display:flex;width:100%;height:100%;align-items:center;justify-content:center;flex-direction:row-reverse;position:relative;color:#fff}#office .bl_btn-access a:after{content:"";display:inline-block;width:20px;height:27px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/company/icon_access.svg) no-repeat;background-size:contain;margin-right:1em}@media screen and (max-width:1200px){.advantage .bl_breadcrumb{width:50%;margin-left:auto;line-height:1.6}}#advantage-read .bl-row-01{align-items:flex-end;padding-bottom:10rem;justify-content:space-between;width:90%}@media screen and (max-width:768px){#advantage-read .bl-row-01{background-color:#f4f5f5;padding-bottom:0;width:100%;margin-top:5rem}}#advantage-read .bl-row-01 figure{padding-bottom:0;margin-left:0;margin-right:0;max-width:875px;transform:translateX(0);z-index:10}@media screen and (max-width:768px){#advantage-read .bl-row-01 figure{margin:auto;width:100%;transform:translateX(0)}}#advantage-read .bl-row-01 p{background-color:#fff;max-width:750px;margin-left:-40%;width:100%;z-index:200;margin-bottom:-5em;padding:5em}@media screen and (max-width:1200px){#advantage-read .bl-row-01 p{max-width:100%;width:60%}}@media screen and (max-width:768px){#advantage-read .bl-row-01 p{padding:0 3em 3em;width:100%;margin:0}}@media screen and (max-width:450px){#advantage-read .bl-row-01 p br{display:none}}#advantage-read .bl-row-01.row-r:after{display:none}#advantage-list ul{max-width:990px;display:flex;justify-content:space-between;flex-wrap:wrap;margin:10rem auto}#advantage-list ul:after{content:"";width:30%;display:block}@media screen and (max-width:1200px){#advantage-list ul{width:80%}}@media screen and (max-width:450px){#advantage-list ul{margin-top:10rem}}#advantage-list li{width:30%;max-width:280px;text-align:center;display:flex;flex-direction:column;margin-bottom:10rem}@media screen and (max-width:1200px){#advantage-list li{width:47.5%;max-width:100%;margin-bottom:5rem}}@media screen and (max-width:450px){#advantage-list li{width:100%}}#advantage-list h3{order:2;font-weight:700;font-size:20px;height:4em;display:flex;align-items:center;justify-content:center}#advantage-list figure{order:1;margin-bottom:2rem}#advantage-list p{order:3;text-align:left;font-size:16px;line-height:1.9}#fee-read .bl-row-01{padding-bottom:10rem;margin-top:15rem;justify-content:space-between;align-items:flex-end;width:90%}@media screen and (max-width:768px){#fee-read .bl-row-01{background-color:#f4f5f5;padding-bottom:0;width:100%;margin-top:20rem}}#fee-read .bl-row-01 figure{padding-top:0;padding-bottom:0;margin-left:0;margin-right:0;max-width:875px;transform:translateX(0);z-index:10}@media screen and (max-width:768px){#fee-read .bl-row-01 figure{margin:auto;width:100%;transform:translateX(0)}}#fee-read .bl-row-01 .col{max-width:750px;margin-left:-40%;width:100%;z-index:200;margin-bottom:-5em}#fee-read .bl-row-01 .col p{background-color:#fff;padding:5em;margin-top:0;max-width:inherit}#fee-read .bl-row-01 .col .bl_mv h3{transform:none;padding-bottom:0;padding-left:2em;margin-left:26rem;background-color:#fff}@media screen and (max-width:1200px){#fee-read .bl-row-01 .col{max-width:100%;width:60%}#fee-read .bl-row-01 .col p{padding:3em}}@media screen and (max-width:768px){#fee-read .bl-row-01 .col{width:100%;margin:0}#fee-read .bl-row-01 .col p{padding:2.5em 5% 2.5em}#fee-read .bl-row-01 .col .bl_mv h3{margin-left:0;padding-left:5%}}@media screen and (max-width:450px){#fee-read .bl-row-01 p br{display:none}}#fee-read .bl-row-01.row-r:after{display:none}#fee-list .bl_fee-list-wrap{display:flex;justify-content:space-between;flex-wrap:wrap}@media screen and (max-width:768px){#fee-list .bl_fee-list-wrap{flex-direction:column}}#fee-list .bl_attent{width:-webkit-fit-content;width:-moz-fit-content;width:fit-content;color:#fff;background-color:#3e9dff;line-height:1;padding:1em 1.5em;border-radius:1.5em;margin-bottom:3rem}@media screen and (max-width:768px){#fee-list .bl_attent{margin-top:3rem}}#fee-list article{width:48%;margin-bottom:5rem}@media screen and (max-width:768px){#fee-list article{width:100%}}#fee-list article h2{font-size:26px;padding-bottom:1em}@media screen and (max-width:1024px){#fee-list article h2 br{display:none}}#fee-list article h2 span{font-family:"Montserrat",sans-serif;color:#3e9dff;font-weight:600;margin-left:0;line-height:1.1;margin-bottom:1.5rem;font-style:italic;font-size:20px;text-transform:uppercase}#fee-list article dl{display:flex;flex-wrap:wrap;font-size:16px;width:100%;margin-right:0;border-top:solid 2px #3e9dff}#fee-list article dt{padding:1.5em 1em;width:6em;font-weight:400;border-bottom:dotted 1px #000;font-weight:700;display:flex;align-items:center}#fee-list article dt:nth-of-type(1){color:#3e9dff;font-weight:700;display:flex;align-items:center;width:40%;font-size:20px}@media screen and (max-width:1024px){#fee-list article dt:nth-of-type(1){font-size:16px;flex-direction:column;width:20%}}@media screen and (max-width:768px){#fee-list article dt:nth-of-type(1){flex-direction:row;width:40%;font-size:14px}}@media screen and (max-width:450px){#fee-list article dt:nth-of-type(1){flex-direction:column;width:30%}}#fee-list article dt:nth-of-type(1):before{content:"";display:block;margin-right:1.5em}@media screen and (max-width:1024px){#fee-list article dt:nth-of-type(1):before{margin-right:0}}@media screen and (max-width:768px){#fee-list article dt:nth-of-type(1):before{margin-right:1.5em}}@media screen and (max-width:450px){#fee-list article dt:nth-of-type(1):before{margin-right:0}}#fee-list article dd{padding:1.5em 1em;width:calc(100% - 6em);border-bottom:dotted 1px #000;min-height:6em;display:flex;justify-content:center;flex-direction:column;text-align:left}@media screen and (max-width:768px){#fee-list article dd br{display:none}}#fee-list article dd:nth-of-type(1){width:60%}@media screen and (max-width:1024px){#fee-list article dd:nth-of-type(1){width:80%}}@media screen and (max-width:768px){#fee-list article dd:nth-of-type(1){width:60%}}@media screen and (max-width:450px){#fee-list article dd:nth-of-type(1){width:70%}}#fee-list article dd strong{display:block;background-color:#3e9dff;color:#fff;width:-webkit-fit-content;width:-moz-fit-content;width:fit-content;line-height:1;padding:.75em 1.5em;border-radius:1.5em;position:relative;margin-top:1rem}#fee-list article dd strong br{display:none}@media screen and (max-width:1024px){#fee-list article dd strong br{display:block}}@media screen and (max-width:768px){#fee-list article dd strong br{display:none}}@media screen and (max-width:450px){#fee-list article dd strong br{display:block}}#fee-list article dd strong:before{content:"";position:absolute;top:-10px;left:50%;margin-left:-25%;border:5px solid transparent;border-bottom:5px solid #3e9dff;transform:translateX(-100%)}#fee-list article dd strong span{font-size:1.2em;font-weight:700}#fee-list article th{font-weight:400;display:inline-block;font-weight:700;font-size:20px}@media screen and (max-width:1024px){#fee-list article th{font-size:16px}}#fee-list article th+th:before{content:"/";margin-inline:.5rem}#fee-list article td{font-weight:400;display:inline-block;margin-right:1em}#fee-list article .el_icon-clinic:before{width:45px;height:45px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/fee/icon_clinic.svg) no-repeat;background-size:contain;background-position:center}#fee-list article .el_icon-hospital:before{width:48px;height:48px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/fee/icon_hospital.svg) no-repeat;background-size:contain;background-position:center}#fee-list article .el_icon-dental-clinic:before{width:48px;height:48px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/fee/icon_dental-clinic.svg) no-repeat;background-size:contain;background-position:center}#fee-list article .el_icon-construction:before{width:66px;height:48px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/fee/icon_construction.svg) no-repeat;background-size:contain;background-position:center}#fee-list article .el_icon-usedcar:before{width:70px;height:48px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/fee/icon_usedcar.svg) no-repeat;background-size:contain;background-position:center}#fee-list article .el_icon-eating:before{width:52px;height:53px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/fee/icon_eating.svg) no-repeat;background-size:contain;background-position:center}#fee-list article .el_icon-product:before{width:55px;height:55px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/fee/icon_product.svg) no-repeat;background-size:contain;background-position:center}.bl_bcg_w{background-color:#fff;border-radius:30px;text-align:center;padding:5rem;margin-block:10rem}@media screen and (max-width:768px){.bl_bcg_w{text-align:left;padding:0 0 3rem;margin-block:0}}.bl_bcg_w p{margin-bottom:2em;line-height:1.9}@media screen and (max-width:768px){.bl_bcg_w p{padding:3rem 1.5rem 1.5rem;margin-bottom:0}}#fee-faq .bl_mv{margin-top:12em;margin-bottom:12em}#fee-faq h4{position:relative;width:10em;font-size:26px;font-weight:700;margin-top:.8em}#fee-faq h4:before{position:absolute;content:"";width:1.5em;height:1px;background:#3e9dff;left:0;top:-.8em}#fee-faq dl{width:calc(100% - 16em)}#fee-faq dl>dt{position:relative;display:flex;justify-content:flex-start;align-items:center;border:1px solid #000;padding:0 1.5em 0 0}#fee-faq dl>dt:before{position:absolute;top:50%;left:0;transform:translateY(-50%);content:"Q";font-size:30px;font-family:"Montserrat",sans-serif;color:#3e9dff;padding-left:.5em}#fee-faq dl>dt span{font-size:18px;line-height:1.4;padding-top:.3em;padding-left:3em}#fee-faq dl>dt:nth-of-type(n+2){margin-top:1em}#fee-faq dl>dd{display:none;font-size:16px;padding-left:6%;margin:2% 0 3%}#fee-faq .faq-sec:nth-of-type(n+2){margin-top:5em}@media screen and (max-width:768px){#fee-faq .bl_mv{margin-top:8em;margin-bottom:10em}#fee-faq h4{width:100%;font-size:22px;font-weight:700;margin-top:.8em;margin-bottom:.8em}#fee-faq h4:before{position:absolute;content:"";width:1.5em;height:1px;background:#3e9dff;left:0;top:-.8em}#fee-faq dl{width:100%}#fee-faq dl>dt{padding:0 1em 0 0}#fee-faq dl>dt span{font-size:16px}#fee-faq dl>dt .icon-wrap{width:40px;height:40px}#fee-faq dl>dt .icon{padding-left:0}}.bl_mv{position:relative}.bl_mv h3{position:absolute;width:-webkit-fit-content;width:-moz-fit-content;width:fit-content;padding:2em 3em 2rem 5rem;background-color:#fff;z-index:100;transform:translateY(50%) translateX(20%);bottom:0;text-transform:uppercase;font-family:"Montserrat",sans-serif;color:#000}.bl_mv h3 span:nth-of-type(1){font-size:61px;color:#3e9dff;display:block;display:flex;align-items:center}.bl_mv h3 span:nth-of-type(1):after{content:"";display:inline-block;width:72px;height:1px;background-color:#3e9dff;transform:rotate(-45deg);margin:50px auto;order:3}.bl_mv h3 span:nth-of-type(2){font-size:22px;font-weight:700;font-family:"Noto Sans JP",YuGothic,YuGothicM,Yu Gothic,"ヒラギノ角ゴPro W3","Hiragino Kaku Gothic Pro",Osaka,"メイリオ","MS Pゴシック","MS PGothic",Arial,Helvetica,Verdana,sans-serif}.bl_mv img{width:100%}@media screen and (max-width:768px){.bl_mv h3{padding:0 1em 1em;transform:translateY(70%) translateX(0)}.bl_mv h3 span:nth-of-type(1){font-size:48px}.bl_mv h3 span:nth-of-type(2){font-size:18px}}.lnav .btn01{width:100%;max-width:354px}.lnav .btn01 a{position:relative;display:inline-block;width:100%;height:100%;padding:1em 2em;border:1px solid #000;border-radius:30px;text-align:center;font-weight:700}.lnav .btn01 a span{position:relative}.lnav .btn01 a span:before{position:absolute;content:"";background:#000;width:.5em;height:1px;bottom:-2.5em;left:-2.5em;transform:translateY(-50%) rotate(35deg);transform-origin:right top}.lnav .btn01 a span:after{position:absolute;bottom:-2.5em;left:-2em;background:#000;content:"";width:1px;height:3em}@media screen and (max-width:768px){.lnav .btn01 a{font-size:14px;padding:.5em 1em}.lnav .btn01 a span:before{bottom:-1.5em;left:-1.3em}.lnav .btn01 a span:after{bottom:-1.5em;left:-.8em;height:2em}}#service-problem .bl-row-01 p a{color:#3e9dff}#service-note02{padding:4% 0 10%}.bl-row-03{padding-top:5%}.bl-row-03 .ttl,.bl-row-03 .ttl_center{font-size:26px;font-weight:700;margin-bottom:1em}.bl-row-03 .ttl:after,.bl-row-03 .ttl_center:after{content:"";display:block;width:28px;height:2px;background-color:#3e9dff;margin-top:.8em}.bl-row-03 .ttl_center{text-align:center}.bl-row-03 .ttl_center:after{margin-left:auto;margin-right:auto}.bl-row-03 .ttl02{font-size:20px;font-weight:700}.bl-row-03 .ttl03{font-size:16px;font-weight:700}.bl-row-03 p+.ttl02,.bl-row-03 p+.ttl03{margin-top:1.5em}.bl-row-03 .ttl02+p,.bl-row-03 .ttl03+p{margin-top:1em}.bl-row-03 p{margin-top:2rem;line-height:2}.bl-row-03 p a{color:#3e9dff}.bl-row-03 figure{width:100%}.bl-row-03 p+figure{margin-top:3rem}.bl-row-03 figure+.ttl{margin-top:3rem}.bl-row-03 img{max-width:100%}.bl-row-03 .faq{margin-top:2rem;line-height:2;font-size:15px}.bl-row-03 .faq dt{font-weight:400}.bl-row-03 p+.movie{margin-top:3rem}.bl-row-03 .movie{position:relative;padding-top:56.25%;width:100%}.bl-row-03 .movie iframe{position:absolute;top:0;right:0;width:100%;height:100%}@media screen and (min-width:768px){#service-problem .bl-row-01 p a{transition:.3s}#service-problem .bl-row-01 p a:hover{opacity:.6}.bl-row-03 p a{transition:.3s}.bl-row-03 p a:hover{opacity:.6}}@media screen and (max-width:768px){.bl-row-03{padding:0 0 16%}.bl-row-03 .ttl_center{text-align:left}.bl-row-03 .ttl_center:after{margin-left:inherit;margin-right:inherit}}.fc-skyblue{color:#3e9dff}.bl_wrap-876{max-width:876px;margin:0 auto;width:90%}.corporate .sec02 img,.corporate .sec03 img,.corporate .sec04 img{width:100%}.corporate_top p{line-height:1.9}.corporate_top .bl_lower-mv img{//width:100%}.kv__pic .kv__pic02 img{position:absolute;top:0;left:0;width:100%;height:100%;object-fit:cover}.corporate_top .kv{position:relative}.corporate_top .kv .pic{position:relative;padding-top:calc(450/750*100%)}.corporate_top .kv .pic img{position:absolute;top:0;left:0;width:100%;height:100%;object-fit:cover;object-position:top center}.corporate_top .kv .ttl{display:block;position:absolute;bottom:0;left:0;margin-bottom:-4.5%}.en{font-family:"Montserrat",sans-serif;text-transform:uppercase}.corporate_top .kv .ttl span.en{font-size:8vw;color:#fff;font-weight:500;letter-spacing:.15em;padding-bottom:4%;line-height:1.1;display:block}.corporate_top .kv .ttl span.jp{display:inline-block;font-size:16px;color:#fff;background:#3e9dff;padding:3% 9%;font-weight:700}@media screen and (min-width:768px){.corporate_top .kv{max-height:580px}.corporate_top .kv .ttl{margin-bottom:-2%}.corporate_top .kv .ttl span.en{font-size:73px;line-height:1.1}.corporate_top .kv .ttl span.jp{font-size:22px}.corporate_top .kv .pic{padding-top:calc(580/1720*100%)}}@media only screen and (min-width:768px) and (max-width:1199px){.corporate_top .kv .ttl span.en{font-size:5vw}.corporate_top .kv .ttl span.jp{font-size:2vw}}@media screen and (min-width:1240px){.corporate_top .kv .pic{padding-top:calc(430/1720*100%)}}.corporate .ttl-lv2{display:flex;flex-direction:row-reverse;text-align:right;font-weight:700;position:relative;align-items:center;justify-content:flex-end;max-width:1320px;text-align:left}.corporate .ttl-lv2 span{font-size:60px;display:flex;align-items:center;color:#3e9dff;font-weight:400;text-transform:uppercase;font-family:"Montserrat",sans-serif;font-weight:500;letter-spacing:.25em;order:2}.corporate .ttl-lv2 span:after{content:"";display:inline-block;width:100px;height:1px;background-color:#3e9dff;transform:rotate(-45deg);margin:50px auto;order:3}@media screen and (max-width:768px){.corporate .ttl-lv2{flex-direction:column-reverse;align-items:flex-start;line-height:.3;font-size:16px}.corporate .ttl-lv2 span{font-size:30px}.corporate .ttl-lv2 span:after{margin-top:10%;width:50px}}@media only screen and (min-width:768px) and (max-width:1199px){.corporate .ttl-lv2 span{font-size:36px}.corporate .ttl-lv2 span:after{margin-top:10%;width:50px}}#staff-mv-lv2{max-width:1550px}#staff-mv-lv2.bl_lower-mv h2{position:relative;width:auto;transform:none;text-align:left;padding-top:0}.corporate_lv2 .kv_ttlWrapper{max-width:1550px}.corporate_lv2 .kv_ttlWrapper .ttl{position:absolute;width:-webkit-fit-content;width:-moz-fit-content;width:fit-content;padding:2em 6em 0 0;text-align:left;background-color:#fff;z-index:100;transform:translateY(50%);bottom:0;text-align:center}@media screen and (max-width:1550px){.corporate_lv2 .kv_ttlWrapper .ttl{padding:2em 3em 2rem 2rem}}@media screen and (max-width:768px){.corporate_lv2 .kv_ttlWrapper .ttl{padding:2em 1em 2rem 1rem}}.corporate_lv2 .ttl{display:block}.corporate_lv2 .kv_ttlWrapper .ttl span.en{font-size:8vw;font-weight:500;letter-spacing:.15em;padding-bottom:4%;line-height:1.1;display:block}.corporate_lv2 .ttl span.jp{display:inline-block;font-size:16px;color:#fff;background:#3e9dff;padding:3% 9%;font-weight:700}@media screen and (min-width:768px){.corporate_lv2 .ttl{margin-bottom:-2%}.corporate_lv2 .kv_ttlWrapper .ttl span.en{font-size:45px;line-height:1.1}.corporate_lv2 .ttl span.jp{font-size:22px}}@media only screen and (min-width:768px) and (max-width:1199px){.corporate_lv2 .ttl span.en{font-size:4vw}.corporate_lv2 .ttl span.jp{font-size:1.8vw}}.sec{padding-top:18%}.sec.last{padding-bottom:18%}@media screen and (min-width:768px){.sec{padding-top:13%}.sec.last{padding-top:15%}}.corporate .cmn_btn01 .link{background:#fff;border:1px solid #3e9dff;color:#3e9dff;font-weight:700}.corporate .cmn_btn01.external.no_icon .link:after{content:none}.corporate .cmn_btn01.external .link:after{display:block;content:"";background:url(https://www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/images/accounting/icon_external_link-b.svg) no-repeat;width:20px;height:20px;background-size:contain;position:absolute;top:50%;right:12%}.corporate .cmn_btn01.external.before_icon .link:after{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/service/corporate/cmn/icon_external_link_before.svg) no-repeat;width:28px;height:28px;left:12%;right:inherit}.corporate .cmn_btn01.external.after_icon .link:after{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/service/corporate/cmn/icon_external_link_after.svg) no-repeat;width:28px;height:28px}@media screen and (min-width:768px){.corporate .cmn_btn01 .link:hover{color:#fff;border:1px solid #000}.corporate .cmn_btn01.external .link:hover:after{background:url(https://www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/images/icon_external_link_over.svg) no-repeat}.corporate .cmn_btn01.external.before_icon .link:hover:after{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/service/corporate/cmn/icon_external_link_before_over.svg) no-repeat}.corporate .cmn_btn01.external.after_icon .link:hover:after{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/service/corporate/cmn/icon_external_link_after_over.svg) no-repeat}}.corporate .sec01{position:relative;padding:8% 0 0;margin-top:12%}.corporate .sec01:before{content:"";position:absolute;top:0;left:0;width:100%;height:100%;background:#f4f5f5;z-index:-1}.corporate .sec01 .ttl{font-size:24px;font-weight:700}.corporate .sec01 p{line-height:2}.corporate .sec01 .el_txt-area{padding:0 5%}@media screen and (min-width:768px){.corporate .sec01{padding:3% 5%;margin-top:6%}.corporate .sec01:before{content:"";position:absolute;top:0;left:0;width:calc((1120/1720)*100%);height:100%;background:#f4f5f5;z-index:-1}.corporate .sec01 .inner{display:flex;align-items:center;max-width:1320px;margin:0 auto}.corporate .sec01 .ttl{font-size:32px}.corporate .sec01 .el_txt-area{width:calc((1700/1720)*100%);padding:0 3% 0 0}.corporate .sec01 .pic01{margin-right:calc(50% - 50vw)}}@media screen and (min-width:1199px){.corporate .sec01 .el_txt-area{width:calc((920/1720)*100%)}.corporate .sec01 .pic01{margin-right:calc(50% - 50vw)}.corporate .sec01 .ttl{font-size:44px}}.corporate .sec02 .ttl_sub{font-size:18px;font-weight:700;line-height:1.6}.corporate .sec02 .ttl_sub02{font-size:16px;background:#3e9dff;padding:.3em 1em;display:inline-block;color:#fff}@media screen and (min-width:768px){.corporate .sec02{display:flex}.corporate .sec02.rev{flex-direction:row-reverse}.corporate .sec02 .el_txt-area{width:50%}.corporate .sec02 figure{width:50%;text-align:center}.corporate .sec02 .ttl_sub{font-size:26px}.corporate .sec02 .ttl_sub02{font-size:18px;padding:.5em 1.5em}}@media only screen and (min-width:768px) and (max-width:1199px){.corporate .sec02 .ttl_sub{font-size:23px}}.corporate .sec03 .colBox03{display:flex;justify-content:space-between;flex-wrap:wrap}.corporate .sec03 .colBox03>div{width:31%;overflow:hidden;display:flex;flex-direction:column}.corporate .sec03 .colBox03>div .list_inner{padding:6% 1% 0 0;margin-top:-10%;display:block;position:relative;font-size:24px;z-index:1;overflow:hidden}.corporate .sec03 .colBox03>div .list_inner:before{position:absolute;content:"";width:calc(300/415*100%);height:50%;top:0;background:#fff;z-index:-1}.corporate .sec03 .colBox03>div figure{position:relative;width:100%;overflow:hidden;padding-top:calc((290/415)*100%)}.corporate .sec03 .colBox03>div img{position:absolute;top:50%;left:50%;-webkit-transform:translate(-50%,-50%) scale(1);-ms-transform:translate(-50%,-50%) scale(1);transform:translate(-50%,-50%) scale(1);-webkit-transition:-webkit-transform .6s;transition:-webkit-transform .6s;-o-transition:transform .6s}.corporate .sec03 .colBox03>div .ttl_head{display:flex;align-items:center}.corporate .sec03 .colBox03>div .ttl_head .number{font-size:36px}.corporate .sec03 .colBox03>div .ttl_head .ttl{font-size:22px;display:block;font-weight:700}.corporate .sec03 .colBox03>div .txt{font-size:18px;display:block}.corporate .sec03 .colBox03>div .list_ttl span{background:#3e9dff;padding:.3em 1.7em;color:#fff;text-align:center;display:inline-block}.corporate .sec03 .colBox03>div .list>li{position:relative;padding-left:1.6em}.corporate .sec03 .colBox03>div .list>li:nth-of-type(n+2){margin-top:.5em}.corporate .sec03 .colBox03>div .list>li:before{content:"●";position:absolute;left:.5em;top:.6em;color:#3e9dff;font-size:70%}@media screen and (min-width:768px){.corporate .sec03 .colBox03>div .ttl_head .number{font-size:50px}.corporate .sec03 .colBox03>div .ttl_head .ttl{font-size:24px}.corporate .sec03 .colBox03>div .txt{font-size:24px}}@media only screen and (min-width:768px) and (max-width:1199px){.corporate .sec03 .colBox03>div .ttl_head .number{font-size:40px}.corporate .sec03 .colBox03>div .ttl_head .ttl{font-size:20px}.corporate .sec03 .colBox03>div .txt{font-size:20px}}@media screen and (max-width:768px){.corporate .sec03 .colBox03{display:block}.corporate .sec03 .colBox03>div{width:100%;margin:0 auto}.corporate .sec03 .colBox03>div figure{padding-top:calc((292/410)*100%)}.corporate .sec03 .colBox03>div .list_inner{margin-top:-10%}.corporate .sec03 .colBox03>div+div{padding-top:14%}}.corporate .sec04 .colBox04{display:flex;justify-content:space-between;flex-wrap:wrap}.corporate .sec04 .colBox04>div{width:22%;overflow:hidden}.corporate .sec04 .colBox04>div a{display:flex;flex-direction:column-reverse}.corporate .sec04 .colBox04>div .list_inner{background-color:#fff;padding:8% 4%;display:flex;flex-direction:column-reverse;margin-top:-20%;text-align:center;width:80%;margin-inline:auto;position:relative;overflow:hidden;z-index:100;font-size:20px;font-weight:700}.corporate .sec04 .colBox04>div .list_inner:before{content:"";background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_arrow01_gray.svg) no-repeat;width:36px;height:7px;background-size:contain;display:block;margin-inline:auto;margin-top:1em;bottom:0}.corporate .sec04 .colBox04>div .list_inner:after{content:"";position:absolute;left:-200%;top:0;transform:skewX(30deg);display:block;width:160%;height:100%;background-color:#141414;transition:all .3s cubic-bezier(.155,.91,.695,.95);z-index:-1}.corporate .sec04 .colBox04>div figure{position:relative;width:100%;overflow:hidden;padding-top:calc((410/292)*100%)}.corporate .sec04 .colBox04>div img{position:absolute;top:50%;left:50%;-webkit-transform:translate(-50%,-50%) scale(1);-ms-transform:translate(-50%,-50%) scale(1);transform:translate(-50%,-50%) scale(1);-webkit-transition:-webkit-transform .6s;transition:-webkit-transform .6s;-o-transition:transform .6s}.corporate .sec04 .colBox04>div a:hover .list_inner{color:#fff}.corporate .sec04 .colBox04>div a:hover .list_inner:after{left:-20%}.corporate .sec04 .colBox04>div a:hover .list_inner:before{background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/icon_arrow01_blue.svg) no-repeat;z-index:100}.corporate .sec04 .colBox04>div a:hover img{-webkit-transform:translate(-50%,-50%) scale(1.1);-ms-transform:translate(-50%,-50%) scale(1.1);transform:translate(-50%,-50%) scale(1.1);opacity:.8}@media only screen and (min-width:768px) and (max-width:1199px){.corporate .sec04 .colBox04>div{width:23.5%}.corporate .sec04 .colBox04>div .list_inner{font-size:16px;width:90%}}@media screen and (max-width:768px){.corporate .sec04 .colBox04{display:block}.corporate .sec04 .colBox04>div{width:100%;margin:0 auto}.corporate .sec04 .colBox04>div figure{padding-top:calc((292/410)*100%)}.corporate .sec04 .colBox04>div .list_inner{margin-top:-10%}.corporate .sec04 .colBox04>div+div{padding-top:5%}}.corporate .sec05{position:relative;padding:8% 5% 0;margin-top:12%}.corporate .sec05 .ttl{font-size:24px;font-weight:700}.corporate .sec05 .list>li{position:relative;display:flex;align-items:flex-start;font-weight:700;font-size:17px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/service/corporate/cmn/list_icon.svg) no-repeat;background-size:20px auto;background-position:0 4px;padding-left:2em}.corporate .sec05 .list>li:nth-of-type(n+2){margin-top:1em}@media screen and (min-width:768px){.corporate .sec05{padding:0 5%;margin-top:6%}.corporate .sec05 .ttl{font-size:32px}.corporate .sec05 .list>li{font-size:22px;background:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/service/corporate/cmn/list_icon.svg) no-repeat;background-size:27px auto;background-position:0 7px}.corporate .sec05 .list>li:nth-of-type(n+2){margin-top:.8em}}@media screen and (min-width:1199px){.corporate .sec05 .ttl{font-size:44px}}.corporate .sec06{position:relative}.corporate .sec06 .inner{display:flex;flex-direction:column-reverse}.corporate .sec06 p{line-height:2}.corporate .sec06 .el_txt-area{padding:0 5%}.corporate .sec06 .ttl{font-size:20px;font-weight:700}.corporate .sec06 .ttl span{font-size:14px;vertical-align:middle;line-height:1;margin-top:-.2em;display:inline-block}.corporate .sec06 .tbl p{padding:1em 0;border-top:1px dotted #000}.corporate .sec06 .tbl p:nth-last-of-type(1){border-bottom:1px dotted #000}@media screen and (min-width:768px){.corporate .sec06{padding:0 5%}.corporate .sec06 .inner{display:flex;align-items:center;flex-direction:row-reverse;max-width:1320px;margin:0 auto}.corporate .sec06 .el_txt-area{width:calc((1700/1720)*100%);padding:0 0 0 3%}.corporate .sec06 .pic01{margin-left:calc(50% - 50vw)}.corporate .sec06 .ttl{font-size:22px}.corporate .sec06 .ttl span{font-size:16px}}@media screen and (min-width:1199px){.corporate .sec06 .el_txt-area{width:calc((920/1720)*100%)}.corporate .sec06 .el_wrap_inner{max-width:600px}.corporate .sec06 .pic01{margin-left:calc(50% - 50vw)}}.corporate .arrow_big{width:25%;max-width:136px;margin:0 auto}.corporate .flow_col{border:2px solid #3e9dff;border-radius:10px;padding:5% 3% 8%}.corporate .flow_col dt{font-size:18px}.corporate .flow_arrow{background:#fff;transform:rotate(90deg);display:inline-block;padding:1.5% 1%;width:14%;line-height:1}@media screen and (min-width:768px){.corporate .flow{display:flex;justify-content:center;align-items:center}.corporate .flow_col{border-radius:20px;padding:3% 2.5% 4%;width:calc(93.5%/2)}.corporate .flow_col dt{font-size:22px}.corporate .flow_arrow{position:relative;z-index:1;transform:none;padding:1.5% 1%;width:6.5%;margin:0 -1em}}.corporate .sec07{position:relative;background:#3e9dff;padding:5% 0 10%}.corporate .sec07 .ttl-lv2,.corporate .sec07 .ttl-lv2 span{color:#fff}.corporate .sec07 .ttl-lv2 span:after{background:#fff}.corporate .sec07 .box{background:#fff;border-radius:15px;padding:8% 6% 7%}.corporate .sec07 .ttl{font-size:22px;margin-bottom:0;font-weight:700}.corporate .sec07 .icon{max-width:48px}.corporate .sec07 .icon:before,.corporate .sec07 .icon:after{content:none}.corporate .sec07 .box02{text-align:center;width:48%}.corporate .sec07 .ttl_sub{font-size:16px;background:#3e9dff;color:#fff;padding:2% 1% 3%}.corporate .sec07 .box02:nth-of-type(2) .ttl_sub{background:#919191}@media screen and (min-width:768px){.corporate .sec07{padding:5% 0 6.5%}.corporate .sec07 .box{border-radius:30px;padding:5%;width:48%}.corporate .sec07 .ttl{font-size:34px}.corporate .sec07 .icon{max-width:72px}.corporate .sec07 .ttl_sub{font-size:18px}}@media only screen and (min-width:768px) and (max-width:1199px){.corporate .sec07 .ttl{font-size:23px}.corporate .sec07 .icon{max-width:50px}}@media screen and (min-width:1201px){.header-nav-child{width:100vw;position:absolute;top:125px;left:50%;transform:translateX(-50%);opacity:0;visibility:hidden;pointer-events:none;z-index:1200}.header-nav-child__inner{position:relative;padding:4.5% 5%;z-index:1;opacity:0;transform:translateY(-10px)}.header-nav-child:after{content:"";display:block;width:100%;height:0;position:absolute;top:0;left:0;background-color:#3e9dff;box-shadow:0px 2px 4px 0px rgba(0,0,0,.08);transition:height .3s ease-in-out}.header-nav-child .sub-menu{display:flex;flex-wrap:wrap}.header-nav-child .header-nav-child__inner a{color:#fff;transition:.3s}.bl_pc-nav>li:nth-of-type(2) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(1){width:100%;padding-bottom:2em}.bl_pc-nav>li:nth-of-type(2) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(2){width:70%}.bl_pc-nav>li:nth-of-type(2) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(3){width:30%;padding-left:5%}.bl_pc-nav>li:nth-of-type(2) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(1) a{position:relative;padding:0 1.5em 0 0}.bl_pc-nav>li:nth-of-type(2) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(1) a:before{position:absolute;top:50%;right:0;transform:translateY(-50%);width:0;height:0;border:.3em solid transparent;border-left:.4em solid #fff;content:""}.bl_pc-nav>li:nth-of-type(2) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(2)>a,.bl_pc-nav>li:nth-of-type(2) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(3)>a,.bl_pc-nav>li:nth-of-type(5) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(1)>a,.bl_pc-nav>li:nth-of-type(5) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(2)>a{width:100%;display:block;border-bottom:1px solid #fff;padding-bottom:.8em;margin-bottom:.7em;cursor:default}.bl_pc-nav>li:nth-of-type(5) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(1)>a span{position:relative;cursor:pointer;display:inline-block}.bl_pc-nav>li:nth-of-type(5) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(1) a span:before{position:absolute;top:50%;right:0;transform:translateY(-50%);width:0;height:0;border:.3em solid transparent;border-left:.4em solid #fff;margin-right:-1.3em;content:""}.header-nav-child li{line-height:1.6 !important}.header-nav-child .sub-menu>li{border-right:none;padding:0;font-size:22px}.header-nav-child .sub-menu .sub-menu>li a{position:relative;padding:0 0 0 1em;font-size:17px}.header-nav-child .sub-menu .sub-menu>li a:before{position:absolute;top:50%;left:0;transform:translateY(-50%);width:0;height:0;border:.3em solid transparent;border-left:.4em solid #fff;content:""}.bl_pc-nav>li:nth-of-type(2) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(2) .sub-menu>li{width:50%;padding:.25em 0}.bl_pc-nav>li:nth-of-type(2) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(3) .sub-menu>li{width:100%;padding:.2em 0}.bl_pc-nav>li:nth-of-type(2)>a,.bl_pc-nav>li:nth-of-type(5)>a{cursor:pointer}.bl_pc-nav>li:nth-of-type(5) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(1){width:45%}.bl_pc-nav>li:nth-of-type(5) .header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(2){width:45%;margin-left:5%}.bl_pc-nav>li:nth-of-type(5) .header-nav-child .header-nav-child__inner>.sub-menu>li .sub-menu>li{width:50%;padding:.25em 0}.header-nav-child .header-nav-child__inner li:not(.accordion_no_link) a:hover{opacity:.6}.header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(2)>a:hover,.header-nav-child .header-nav-child__inner>.sub-menu>li:nth-of-type(3)>a:hover{color:#fff}.bl_pc-nav>li:nth-of-type(2):hover .header-nav-child,.bl_pc-nav>li:nth-of-type(5):hover .header-nav-child{opacity:1;visibility:visible;pointer-events:all}.bl_pc-nav>li:nth-of-type(2):hover .header-nav-child__inner,.bl_pc-nav>li:nth-of-type(5):hover .header-nav-child__inner{opacity:1;transform:translateY(0);transition:opacity .25s ease-out .15s,transform .25s ease-out .15s}.bl_pc-nav>li:nth-of-type(2):hover .header-nav-child:after,.bl_pc-nav>li:nth-of-type(5):hover .header-nav-child:after{height:100%;transition:height .3s ease-in-out,opacity .3s ease-in-out}.bl_pc-nav>li:nth-of-type(2):not(:hover) .header-nav-child,.bl_pc-nav>li:nth-of-type(5):not(:hover) .header-nav-child{opacity:0;visibility:hidden;pointer-events:none;transition:visibility 0s linear 3s,opacity .3s ease-out;transition-delay:.3s}.bl_pc-nav>li:nth-of-type(2):not(:hover) .header-nav-child__inner,.bl_pc-nav>li:nth-of-type(5):not(:hover) .header-nav-child__inner{opacity:0;transform:translateY(-10px);transition:opacity .3s ease-out,transform .25s ease-out}.bl_pc-nav>li:nth-of-type(2):not(:hover) .header-nav-child:after,.bl_pc-nav>li:nth-of-type(5):not(:hover) .header-nav-child:after{height:0;transition:height .3s ease-in-out}}@media screen and (min-width:1401px){.header-nav-child{top:145px}}@media (max-width:767px){.swipe{position:relative}.swipe .swipe_icon{display:block;position:absolute;top:20%;left:calc(50% - 55px);z-index:200;width:110px;height:110px;border-radius:4px;background:url(https://www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/images/icon_swipe02.svg) center center no-repeat;background-size:70% auto;pointer-events:none;transition:opacity .2s,visibility .2s;padding:4px;background-color:#3e9dff}.swipe .swipe_icon:after{content:'横スクロールできます';bottom:5%;left:5%;position:absolute;font-size:10px;color:#fff}.swipe .swipe_icon.hide{opacity:0;visibility:hidden}}.swiper-slide{overflow:hidden}.swiper-button-prev,.swiper-button-next{height:50px;width:50px;margin-top:-14em}.swiper-button-prev:after,.swiper-button-next:after{content:"";background-repeat:no-repeat;background-size:contain;height:50px;width:50px;margin:auto}.swiper-button-prev:after{background-image:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/fukuoka/slider_arrow_left.svg)}.swiper-button-next:after{background-image:url(//www.upp.or.jp/newsite/wp-content/themes/jzpl/assets/cmn/css/../../images/accounting/fukuoka/slider_arrow_right.svg)}@media (min-width:767px){.swiper-pagination,.swiper-button-prev,.swiper-button-next{display:none}}