html {
  scroll-padding-top: 80px; // ヘッダーの高さ分設定
}

/*----------
	components override
----------*/

.l-title-lv4 {
	background-color: #FFF6F6;
}

.c-bg-rect::before {
	background: #FFF6F6;
}

.c-button__inner,
.l-infosession-schedule .c-button-container__item .c-button__inner {
	border-color: #E8675A;
	color: #E8675A;
}
@media (min-width: 768px) {
	.c-button__inner:hover {
		background-color: #E8675A;
	}
}

.c-button--enter .c-button__inner {
	background-color: #E8675A;
}

.c-qa::before {
	background-color: #FFF6F6;
}
.c-qa__a::before {
	color: #E8675A;
}

.c-button-tab__item > a,
.c-button-tab__item > button {
	border-bottom-color: #E8675A;
}
.c-button-tab__item > a.active,
.c-button-tab__item > button.active {
	background-color: #E8675A;
}

.c-infosession-list__title {
	color: #E8675A;
}
.c-infosession-list__cond > li.active > button {
	border-bottom-color: #E8675A;
	color: #E8675A;
}
.c-infosession-list__cond > li.active > button::before {
	background-color: #E8675A;
}
@media (min-width: 768px) {
	.c-infosession-list {
		border-top-color: #E8675A;
	}
}

/*----------
	ifrs header & nav
----------*/
@media (min-width: 768px) {
	.l-mainnav-ifrs__global > ul > li > a.current, .l-mainnav-ifrs__global > ul > li > a:hover {
		background-color: #E8675A;
	}
}

/*----------
	ifrs home
----------*/
.s-subhome-subtitle::before {
	background-color: #E8675A;
}

.s-subhome-overview {
	background-color: #E8675A;
	background-image: url("/ifrs/images/home/overview-bg.jpg");
}
.s-subhome-overview__inner {
	background-color: #E8675A;
	background-image: url("/ifrs/images/home/overview-bg2.png");
}
@media (min-width: 768px) {
	.s-subhome-overview__inner {
		background-color: transparent;
	}
}

/*--------------------
	Common layout
---------------------*/
/*
 * ボタン
 */
 .c-button-tab__infosession__item > a.active, .c-button-tab__infosession__item > button.active {
	background-color: #E8675A;
}
/*
* タブLINE
*/
.l-infosession-schedule .c-infosession-list {
	border-top: 2px solid #E8675A;
}

/*----------
	2025.06 講師紹介（一覧ページ）
----------*/

@media (min-width: 768px) {
  .c-button__inner:hover {
    background-color: #E8675A;
  }
  .c-imageset__image {
		flex-grow: 0;
		flex-shrink: 0;
		flex-basis: calc(35% - 16px);
		margin-right: 32px;
	}
  .l-title-lv4 {
		padding: 20px 0 40px;
	}
	.l-title-lv4__inner {
		padding-left: 32px;
		padding-right: 32px;
	}
  .l-layout-regular .l-section > [class^=c-] {
    margin-top: 40px;
  }
}

/*----------
	講師紹介（詳細ページ）
----------*/
.lec-badge {
	display: inline-block;
	height: 32px;
	vertical-align: middle;
	background-color: #E8675A;
  border-radius: 5px;
}
.lec-badge > span {
	display: block;
	max-width: 100%;
	min-width: 50px;
	padding: 10px 10px;
	text-align: center;
	overflow: hidden;
	white-space: nowrap;
	text-overflow: ellipsis;
	font-weight: bold;
	font-size: 1.8rem;
	line-height: 12px;
	color: #fff;
}
.lec-badge__gry {
  background-color: #e0e0e0;
  padding: 1px 10px;
}
.c-separator {
	display: block;
	margin: 10px auto;
	border-top: 1px solid #ddd;
}


/*----------
	2025.06 バナー追加（IFRS説明会動画）
----------*/

#abitus .campaignbnrarea {
  margin-top: 145px;
  font-size: 24px;
  text-align: center;
  line-height: 1.6;
}
#abitus .campaignbnrarea span {
  display: block;
  width: 12em;
  margin: 10px auto;
  padding: 10px 0;
  font-size: 18px;
  color: #fff;
  background: #000;
}
#abitus .campaignbnr {
  width: 810px;
  margin: 20px auto;
}


/*--------------------------
	2025.10月  トップページ改修
---------------------------*/


/* --------------------------------------------------------------------
/* MV
-------------------------------------------------------------------- */
.s-subhome-kv.kvBlock01 {background-color: #1f1f1f;}
.s-subhome-kv.kvBlock01 .s-subhome-kv__carousel {}
.s-subhome-kv.kvBlock01 .s-subhome-kv__bnrArea {}
@media (min-width: 768px) {
  .s-subhome-kv.kvBlock01 .s-subhome-kv__carousel {
    /*flex:0 0 55.95555555%;*/
        flex: 0 0 56%;
    background-color: #fff;
  }
  .s-subhome-kv.kvBlock01 .s-subhome-kv__bnrArea {
    flex: 1;
  }
}
@media (max-width: 767px) {
  .s-subhome-kv.kvBlock01 {background-color: unset;}
  .s-subhome-kv.kvBlock01 .s-subhome-kv__carousel {
    padding: 4vmin 0 0;
  }
  .s-subhome-kv.kvBlock01 .c-crossfade-carousel__slides {
    width: 90%;
    height: 0;
    padding-bottom: 71.666667%;
    position: relative;
    overflow: hidden;
    margin: auto;
  }
  .s-subhome-kv.kvBlock01 .s-subhome-kv__bnrArea {}
}

/* TOP隙間調整 */
.s-subhome-infosession__inner {
  padding-bottom: 30px;
  padding-top: 50px;
}

/* スライダーボタン  */
.c-carousel-indicator {

}
.c-crossfade-carousel__nav__next button {
	display: none;
  font-size: 0;
  position: absolute;
  top: 50%;
  z-index: 10;
  right: 0px;
  -webkit-transform: translateY(-50%) translateX(0%);
  transform: translateY(-50%) translateX(0%);
}
.c-crossfade-carousel__nav__next button::before {
	display: none;
  content: url(/uscpa/images/home/bt_slide_next.png);
  width: 40px;
  background-repeat: no-repeat;
  height: 70px;

}
.c-crossfade-carousel__nav__prev button {
	display: none;
  font-size: 0;
  position: absolute;
  top: 50%;
  z-index: 10;
  left: 0px;
  -webkit-transform: translateY(-50%) translateX(0%);
  transform: translateY(-50%) translateX(0%);
}
.c-crossfade-carousel__nav__prev button::before {
	display: none;
  content: url(/uscpa/images/home/bt_slide_prev.png);
  width: 40px;
  background-repeat: no-repeat;
  height: 70px;

}


.c-crossfade-carousel__nav__next button.active {
display: block;
}
.c-crossfade-carousel__nav__next button.active::before {
display: block;
}
.c-crossfade-carousel__nav__prev button.active {
	display: block;
}
.c-crossfade-carousel__nav__prev button.active::before {
	display: block;
}


@media (max-width: 767px) {
	.c-crossfade-carousel__nav__next button {
		/*top:33%;*/
	}
	.c-crossfade-carousel__nav__prev button {
		/*top:33%;*/
	}
	.s-subhome-infosession__inner {
  padding-top: 5vmin;
}
}


@media (min-width: 767px) {
  .s-subhome-kv {
    display: flex;
    justify-content: flex-start;
    align-items: flex-end;
  }
  .s-subhome-kv.kvBlock01 .s-subhome-kv__carousel {
    flex: 0 0 56.3%;
  }
}

/* --------------------------------------------------------------------
/* CTA
-------------------------------------------------------------------- */
.ctaAreaWrap {
  margin-bottom: 30px;
}
.ctaArea {
  background-color: #222222;
  padding: 10px 0 20px;
}

.ctaArea .box .cta_txt {
  text-align: center;
  font-size: 20px;
  font-weight: 600;
  padding: 15px 0 8px;
}
.ctaArea .box.flexBox {
  display: -ms-flexbox;
  display: -webkit-box;
  display: -webkit-flex;
  display: flex;
  -webkit-box-align: center;
  -ms-flex-align: center;
  align-items: center;
}
.ctaArea .box.flexBox .medal {
  margin-right: 15px;
  width: 25%;
  text-align: center;
}
.ctaArea .box.flexBox .medal img {
  width: auto;
}
.ctaArea .box.flexBox .txtArea {}
.ctaArea .box .txt {
  font-size: 26px;
  color: #fff;
  text-align: center;
  font-weight: 500;
  margin: 10px 0 5px;
}
.ctaArea .box .txt span {
  font-size: 20px;
  display: block;
  font-weight: normal;
}
.ctaArea .box .txt span sup {
	font-size: 10px;
	position: relative;
	top: -9px;
}
.ctaArea .box .btn {
  text-align: center;
  margin: 0 auto 10px;
  width: 450px;
}
.ctaArea .box .btn img {
  max-width: 100%;
  width: auto;
}
.ctaArea .box .linkBox {
  display: -ms-flexbox;
  display: -webkit-box;
  display: -webkit-flex;
  display: flex;
  -ms-flex-pack: justify;
  -webkit-box-pack: justify;
  -webkit-justify-content: space-between;
  justify-content: space-between;
  -webkit-box-align: center;
  -ms-flex-align: center;
  align-items: center;
  max-width: 550px;
  margin: auto;
}
.ctaArea .box .linkBox .txtBtn {
  color: #fff;
}
.ctaArea .box .linkBox .txtBtn span {
	font-size: 18px;
	position: relative;
	left: 7px;
}
.ctaArea .box .linkBox .txtBtn a {
  color: #fff;
  border: 1px solid;
  width: 280px;
  display: block;
  text-align: center;
  border-radius: 4px;
  padding: 7px 10px;
  position: relative;
}
.ctaArea .box .linkBox .txtBtn a::before {
  content: "";
  width: 8px;
  height: 8px;
  border-top: solid 2px #fff;
  border-right: solid 2px #fff;
  position: absolute;
  left: 15px;
  top: 43%;
  transform: rotate(45deg);
}
.ctaArea .box .linkBox .whatTxt {}
.ctaArea .box .linkBox .whatTxt::before {
  content: "?";
  background-color: #fff;
  padding: 3px 10px;
  border-radius: 50%;
  display: inline-block;
  margin-right: 10px;
  font-weight: bold;
}
.ctaArea .box .linkBox .whatTxt a {
  color: #fff;
  text-decoration: underline;
	font-size: 16px;
}
.ctaAreaWrap .campaignArea {
  display: -ms-flexbox;
  display: -webkit-box;
  display: -webkit-flex;
  display: flex;
  text-align: center;
  margin-bottom: 10px;
}
.ctaAreaWrap .campaignArea .l_txt {
  width: 55%;
  text-align: right;
  padding: 10px 30px;
  font-size: 24px;
  background-color: #137dc7;
  color: #fff;
  font-weight: bold;
  position: relative;
  height: 50px;
  display: flex;
  justify-content: right;
  -webkit-box-align: center;
  -ms-flex-align: center;
  align-items: center;
}
.ctaAreaWrap .campaignArea .l_txt::before {
  content: "";
  border-top: 25px solid transparent;
  border-bottom: 25px solid transparent;
  border-left: 20px solid #137dc7;
  position: absolute;
  top: 0;
  bottom: 0;
  right: -20px;
}
.ctaAreaWrap .campaignArea .l_txt span {
  font-size: 34px;
}
.ctaAreaWrap .campaignArea .r_txt {
  width: 45%;
  text-align: left;
  padding: 10px 30px;
  padding-left: 50px;
  font-size: 24px;
  font-weight: bold;
  height: 50px;
  display: flex;
  -webkit-box-align: center;
  -ms-flex-align: center;
  align-items: center;
  background-color: #f3f3f3;
}
.ctaAreaWrap .b_txt {
  font-size: 12px;
  color: #666666;
	text-align: center;
}
.ctaAreaWrap .ctaArea__back {
  background: linear-gradient(90deg, #b39855 0%, #e6d08a 50%, #b39855 100%);
 background-repeat: no-repeat;
  margin-top: 50px;
}

@media (max-width: 767px) {
  /**CTA**/
  .ctaAreaWrap {}
  .ctaArea {
    padding: 3vmin 0 4vmin;
  }
  .ctaArea .box {}
  .ctaArea .box.flexBox {
    position: relative;
  }
  .ctaArea .box.flexBox .medal {
    position: absolute;
    top: -30px;
    left: 0;
    width: 24vmin;
    display: block;
  }
  .ctaArea .box.flexBox .medal img {
    max-width: 100%;
  }
  .ctaArea .box.flexBox .txtArea {}
  .ctaArea .box.flexBox .txtArea .txt {
    text-align: right;
    position: relative;
    font-size: 5.6vmin;
    right: 2%;
  }
  .ctaArea .box.flexBox .txtArea .txt span {
    font-size: 3.6vmin;
    position: relative;
    left: 1.5%;
  }
  .ctaArea .box .txt {
    font-size: 6vmin;
  }

  .ctaArea .box .txt span {
    font-size: 4vmin;
  }
  .ctaArea .box .btn {
		width: 85%;
	}
  .ctaArea .box .btn img {}
  .ctaArea .box .linkBox {
    display: block;
    text-align: center;
  }
  .ctaArea .box .linkBox .txtBtn {}
  .ctaArea .box .linkBox .txtBtn a {
    margin: 0 auto 3vmin;
    padding: 5px 0 5px 0;
    width: 78%;
  }
	.ctaArea .box .linkBox .txtBtn span {
		font-size: 4vmin;
	}
  .ctaArea .box .linkBox .txtBtn a::before {}
  .ctaArea .box .linkBox .whatTxt {}
  .ctaArea .box .linkBox .whatTxt::before {}
  .ctaArea .box .linkBox .whatTxt a {
    font-size: 14px;
}
  .ctaAreaWrap .campaignArea {}
  .ctaAreaWrap .campaignArea .l_txt {
    font-size: 3.4vmin;
    padding: 1vmin;
    width: 65%;
  }
  .ctaAreaWrap .campaignArea .l_txt::before {
    content: "";
  }
  .ctaAreaWrap .campaignArea .l_txt span {
    font-size: 5.8vmin;
    display: inline-block;
    vertical-align: middle;
    line-height: 2;
    margin-bottom: 1.5vmin;
  }
  .ctaAreaWrap .campaignArea .r_txt {
    font-size: 4vmin;
    padding: 3vmin;
    padding-left: 9vmin;
    width: 35%;
  }
  .ctaAreaWrap .b_txt {
    font-size: 2.4vmin;
  }
}

/* --------------------------------------------------------------------
/* 強み
-------------------------------------------------------------------- */

.s-subhome-reason {
	background-color: #024796;
}
@media (min-width: 768px) {
	.s-subhome-reason {
		padding-top: 96px;
		padding-bottom: 80px;
	}
}

.reason_tittle_rate {
  text-align: center;
	margin: 20px auto;
}
.tittle_rate_text {
  font-size: 32px;
	color: #333333;
	font-weight: bold;
	background-color: #ffffff;
	display: inline-block;
	padding: 3px 50px;
}
.reason_tittle_rate p span {
	color: #cc0000;
}

.reason_tittle_rate .c-remark {
	color: #fff;
	margin: 10px 0;
}

@media (max-width: 767px) {
	.tittle_rate_text {
    font-size: 22px;
  	color: #333333;
  	font-weight: bold;
  	background-color: #ffffff;
  	display: inline-block;
  	padding: 3px 20px;
  }
}

/*----------
	imageset
----------*/
.c-imageset__image {
	position: relative;
	overflow: hidden;
}
.c-imageset__image__reason::before {
	content: "";
	display: block;
	width: 120px;
	height: 120px;
	position: absolute;
	top: -60px;
	left: -60px;
	z-index: 1;
	-webkit-transform: rotate(45deg);
	transform: rotate(45deg);
	background-color: rgba(2, 71, 150, 0.8);
}
.c-imageset__image__reason > span {
	position: absolute;
	display: block;
	width: 50px;
	height: 50px;
	top: 0;
	left: 0;
	z-index: 2;
	text-align: center;
	font-family: "Times New Roman", serif;
	font-size: 4rem;
	line-height: 50px;
	color: #fff;
}
.c-imageset__content > *:first-child {
	margin-top: 0 !important;
}
.c-imageset__content > *:last-child {
	margin-bottom: 0 !important;
}
.c-imageset__title {
	font-weight: bold;
	font-size: 1.8rem;
	line-height: 1.4;
}
.c-imageset__title__reason {
	font-weight: 500;
	font-size: 4rem;
	color: #024796;
}
.c-imageset__title__reason .uline {
	border-bottom: 3px solid #024796;
	display: inline-block;
	margin-bottom: 15px;
	line-height: 60px;
}
.c-imageset__text__reason {
	margin: 15px 0 15px;
	color: #333333;
}
.c-imageset__button {
	max-width: 312px;
	margin: 16px auto 0;
}
@media (max-width: 767px) {
	.c-imageset__image__reason {
		margin: 15px 0 10px;
	}

	.c-imageset__inner__reason {
		justify-content: space-between;
		align-items: flex-start;
		background-color: #ffffff;
		padding: 10px 20px;
		margin: 30px 0;
	}
}
@media (min-width: 768px) {
	.c-imageset__inner__reason {
		display: flex;
		justify-content: space-between;
		align-items: flex-start;
		background-color: #ffffff;
		padding: 20px 0px 20px 40px;
		margin: 30px 0;
	}
	.c-imageset__image__reason {
		flex-grow: 0;
		flex-shrink: 0;
		flex-basis: calc(40% - 16px);
		margin-right: 32px;
	}
	.c-imageset__image__reason::before {
		width: 150px;
		height: 150px;
		top: -75px;
		left: -75px;
	}
	.c-imageset__image__reason > span {
		width: 60px;
		height: 60px;
		font-size: 6rem;
		line-height: 60px;
	}
	.c-imageset__content__reason {
		flex: 1 0 calc(50% - 16px);
	}
	.c-imageset__button {
		margin-top: 32px;
		margin-left: 0;
	}
	.c-imageset--1t2 .c-imageset__image {
		flex-basis: calc(33.3333% - 16px);
	}
	.c-imageset--1t3 .c-imageset__image {
		flex-basis: calc(25% - 16px);
	}
	.c-imageset--reverse .c-imageset__inner {
		flex-direction: row-reverse;
	}
	.c-imageset--reverse .c-imageset__image {
		margin-right: 0;
		margin-left: 32px;
	}
}

/*--------------------
	2025.10 追記
---------------------*/

.heading-blue {
	padding: 12px 26px;
	position: relative;
	font-weight: bold;
	font-size: 2.8rem;
	line-height: 1.6;
  color: white;
  background-color: #024796;
  margin-top: 80px;
  background: linear-gradient(to right, #024796 0%, #024796 1%, #E8675A 1%, #E8675A 100%);
}

.c-text {
  font-size: 1.6rem;
  line-height: 1.6;
}

.campaignbnrarea p {
  font-size: 20px;
  font-weight: 600;
  margin: 50px 0 10px;
  color: #333333;
}

.c-c-orderlist__nest__innr {
  line-height: 2.2;
}
.c-orderlist__nest {
  line-height: 1.8;
  padding-left: 2%;
} 

ol{
	counter-reset:item;
	list-style-type:none;
}
li .contents_list:before{
	counter-increment:item;
	content:counters(item, "-")". ";
}

.c-imageset--reverse_voice .c-imageset__image_left {
	margin-right: 0;
	margin-right: 32px;
  width: 220px;
}

.c-imageset__image_left .voice_name {
  font-size: 16px;
  font-weight: 400;
  margin-top: 10px;
}

.voice_name span {
  font-size: 14px;
  color: #666666;
}

.c-imageset--reverse_voice {
  background-color: #f7f6fb;
  padding: 20px;
}

.c-imageset--reverse_voice .c-imageset__inner {
		flex-direction: row-reverse;
    margin-top: 20px;
}

.c-imageset--reverse_voice .c-imageset__image {
	margin-right: 0;
	margin-left: 32px;
}

@media only screen and (max-width: 768px) {

  .c-orderlist__contents {
	  font-weight: 500;
	  font-size: 1.6rem;
	  line-height: 1.8;
  }

  .heading-blue {
  	font-size: 1.8rem;
    background: linear-gradient(to right, #024796 0%, #024796 3%, #E8675A 1%, #E8675A 100%);
  }

  .campaignbnrarea p {
    font-size: 15px;
  }

  .c-imageset--reverse_voice .c-imageset__inner {
		flex-direction: row-reverse;
		margin-top: 20px;
		display: flex;
		flex-direction: column-reverse;
  }

  .c-imageset__image_left .voice_name {
    font-size: 16px;
    font-weight: 400;
    margin: 10px 0 20px;
  }

  .c-imageset--reverse_voice .c-imageset__image_left {
	  width: 100%;
    margin-top: 20px;
  }
}