@media screen and (min-width: 768px) {
  main.services article section.services {
    padding: 84px 0 148px 0;
  }
  main.services article section.services .row {
    display: flex;
    gap: 128px;
  }
  main.services article section.services .row .col {
    padding: 0 32px;
    width: 50%;
    box-sizing: border-box;
  }
  main.services article section.services .row .col h2 {
    height: 32px;
    display: flex;
    justify-content: flex-start;
    align-items: center;
    gap: 16px;
  }
  main.services article section.services .row .col h2 span.icon {
    width: 64px;
  }
  main.services article section.services .row .col h2 span.title {
    line-height: 32px;
    font-size: 12px;
    color: #666666;
    letter-spacing: calc(40em / 1000);
  }
  main.services article section.services .row .col dl dt {
    margin-bottom: 24px;
    box-sizing: border-box;
    background: no-repeat center center/contain;
    font-family: "Noto Serif JP", serif;
    color: #ffffff;
  }
  main.services article section.services .row .col dl dt span, main.services article section.services .row .col dl dt small {
    display: block;
  }
  main.services article section.services .row .col dl dt span {
    line-height: 56px;
    font-size: 34px;
  }
  main.services article section.services .row .col dl dt small {
    line-height: 42px;
    font-size: 24px;
    font-weight: bold;
  }
  main.services article section.services .row .col dl dd {
    padding: 6px 10px 11px 40px;
    line-height: 32px;
    font-size: 16px;
  }
  main.services article section.services .row .col p.btn {
    margin: 0 40px;
  }
  main.services article section.services .row .col p.btn a {
    padding-left: 72px;
    height: 96px;
    display: block;
    position: relative;
    line-height: 96px;
    font-size: 16px;
    font-family: "Noto Serif JP", serif;
    letter-spacing: calc(40em / 1000);
  }
  main.services article section.services .row .col p.btn a span.arrow {
    position: absolute;
    left: 0;
    top: calc(50% - 40px);
  }
  main.services article section.services .row .col.partners dl dt {
    padding: 84px 0 0 32px;
    width: 475px;
    height: 208px;
    background-image: url("../image/common/bg_ribbon_service_partners.png");
  }
  main.services article section.services .row .col.partners p.btn a {
    color: #A82F3A;
  }
  main.services article section.services .row .col.accounting dl {
    padding-top: 40px;
  }
  main.services article section.services .row .col.accounting dl dt {
    padding: 44px 0 0 40px;
    width: 512.5px;
    height: 183.5px;
    background-image: url("../image/common/bg_ribbon_service_accounting.png");
  }
  main.services article section.services .row .col.accounting p.btn a {
    color: #006BBD;
  }
  main.services.local.partners p.more_btn a {
    color: #A82F3A;
  }
  main.services.local.partners section.content .text_area h2 {
    text-shadow: 0 0 6px rgba(77, 1, 7, 0.5);
  }
  main.services.local.partners section.content.mas h2 {
    margin-top: 68px;
  }
  main.services.local.partners section.content.mas h2:after {
    width: 355.5px;
    height: 192px;
    top: -60px;
    left: -70px;
    background-image: url("../image/service/bg_title1.png");
  }
  main.services.local.partners section.content.zaimu h2 {
    margin-top: 10px;
  }
  main.services.local.partners section.content.zaimu h2:after {
    width: 261.5px;
    height: 185.5px;
    top: -80px;
    left: -36px;
    background-image: url("../image/service/bg_title2.png");
  }
  main.services.local.partners section.content.sosoki h2 {
    margin-top: 10px;
  }
  main.services.local.partners section.content.sosoki h2:after {
    width: 342.5px;
    height: 144px;
    top: -50px;
    left: -30px;
    background-image: url("../image/service/bg_title3.png");
  }
  main.services.local.partners section.content.seturitu h2 {
    margin-top: 10px;
  }
  main.services.local.partners section.content.seturitu h2:after {
    width: 342.5px;
    height: 144px;
    top: -45px;
    left: -30px;
    background-image: url("../image/service/bg_title4.png");
  }
  main.services.local.partners section.content.sozoku h2 {
    margin-top: 10px;
  }
  main.services.local.partners section.content.sozoku h2:after {
    width: 311.5px;
    height: 185.5px;
    top: -80px;
    left: -36px;
    background-image: url("../image/service/bg_title5.png");
  }
  main.services.local.partners section.content.hudosan h2 {
    margin-top: 38px;
  }
  main.services.local.partners section.content.hudosan h2:after {
    width: 342.5px;
    height: 144px;
    top: -45px;
    left: -30px;
    background-image: url("../image/service/bg_title6.png");
  }
  main.services.local.partners section.local_contact {
    background: linear-gradient(to right, #ffffff 0%, #a82f3a 20%, #a82f3a 80%, #ffffff 100%);
  }
  main.services.local.partners section.local_contact .form a {
    color: #A82F3A;
  }
  main.services.local.accounting p.more_btn a {
    color: #006BBD;
  }
  main.services.local.accounting section.content .text_area h2 {
    text-shadow: 0 0 6px rgba(3, 1, 76, 0.5);
  }
  main.services.local.accounting section.content.shotoku h2 {
    margin-top: 68px;
  }
  main.services.local.accounting section.content.shotoku h2:after {
    width: 379px;
    height: 152px;
    top: -55px;
    left: -35px;
    background-image: url("../image/service/accounting/bg_title1.png");
  }
  main.services.local.accounting section.content.sozoku h2 {
    margin-top: 10px;
  }
  main.services.local.accounting section.content.sozoku h2:after {
    width: 386.5px;
    height: 176px;
    top: -80px;
    left: -36px;
    background-image: url("../image/service/accounting/bg_title2.png");
  }
  main.services.local.accounting section.content.zeikin h2 {
    margin-top: 10px;
  }
  main.services.local.accounting section.content.zeikin h2:after {
    width: 379px;
    height: 152px;
    top: -55px;
    left: -35px;
    background-image: url("../image/service/accounting/bg_title3.png");
  }
  main.services.local.accounting section.content.zeimuchousa h2 {
    margin-top: 10px;
  }
  main.services.local.accounting section.content.zeimuchousa h2:after {
    width: 379px;
    height: 152px;
    top: -55px;
    left: -35px;
    background-image: url("../image/service/accounting/bg_title4.png");
  }
  main.services.local.accounting section.content.zeimusinkoku h2 {
    margin-top: 10px;
  }
  main.services.local.accounting section.content.zeimusinkoku h2:after {
    width: 386.5px;
    height: 176px;
    top: -80px;
    left: -36px;
    background-image: url("../image/service/accounting/bg_title5.png");
  }
  main.services.local.accounting section.content.nenmatu h2 {
    margin-top: 38px;
  }
  main.services.local.accounting section.content.nenmatu h2:after {
    width: 379px;
    height: 152px;
    top: -55px;
    left: -35px;
    background-image: url("../image/service/accounting/bg_title6.png");
  }
  main.services.local.accounting section.local_contact {
    background: linear-gradient(to right, #ffffff 0%, #006BBD 20%, #006BBD 80%, #ffffff 100%);
  }
  main.services.local.accounting section.local_contact .form a {
    color: #006BBD;
  }
  main.services.local.accounting section.strong {
    margin-bottom: 160px;
  }
  main.services.local.accounting section.strong h2 {
    padding: 89px 0 63px 0;
    line-height: 64px;
    font-size: 50px;
    font-family: "Noto Serif JP", serif;
  }
  main.services.local.accounting section.strong p.text {
    margin-bottom: 96px;
    padding: 6px 0 11px 0;
    line-height: 32px;
    font-size: 16px;
  }
  main.services.local.accounting section.strong ol {
    overflow: hidden;
    display: flex;
    flex-wrap: wrap;
    gap: 64px 96px;
  }
  main.services.local.accounting section.strong ol li {
    padding: 32px 0 0 0;
    overflow: hidden;
  }
  main.services.local.accounting section.strong ol li:nth-child(1), main.services.local.accounting section.strong ol li:nth-child(2) {
    width: calc(50% - 48px);
  }
  main.services.local.accounting section.strong ol li:nth-child(1) dl, main.services.local.accounting section.strong ol li:nth-child(2) dl {
    width: 265px;
    float: left;
  }
  main.services.local.accounting section.strong ol li:nth-child(1) div.image, main.services.local.accounting section.strong ol li:nth-child(2) div.image {
    width: 224px;
    float: right;
  }
  main.services.local.accounting section.strong ol li:nth-child(3), main.services.local.accounting section.strong ol li:nth-child(4), main.services.local.accounting section.strong ol li:nth-child(5) {
    width: calc(33.333% - 64px);
  }
  main.services.local.accounting section.strong ol li dl dt {
    margin-bottom: 36px;
    overflow: hidden;
  }
  main.services.local.accounting section.strong ol li dl dt span {
    display: block;
    line-height: 56px;
  }
  main.services.local.accounting section.strong ol li dl dt span.no {
    width: 64px;
    float: left;
    font-size: 40px;
    font-family: "Jost", sans-serif;
  }
  main.services.local.accounting section.strong ol li dl dt span.title {
    margin-left: 64px;
    font-size: 24px;
    font-family: "Noto Serif JP", serif;
  }
  main.services.local.accounting section.strong ol li dl dd.image {
    margin-bottom: 36px;
  }
  main.services.local.accounting section.strong ol li dl dd.text {
    line-height: 32px;
    font-size: 16px;
  }
  main.services.local article section.content {
    padding: 80px 0;
    overflow: hidden;
  }
  main.services.local article section.content.text_left .text_area {
    float: left;
  }
  main.services.local article section.content.text_left .image_area {
    float: right;
  }
  main.services.local article section.content.text_left .image_area p {
    margin-right: -128px;
  }
  main.services.local article section.content.text_right .text_area {
    float: right;
  }
  main.services.local article section.content.text_right .image_area {
    float: left;
  }
  main.services.local article section.content.text_right .image_area p {
    margin-left: -128px;
  }
  main.services.local article section.content .text_area {
    width: 512px;
  }
  main.services.local article section.content .text_area h2 {
    margin-bottom: 72px;
    position: relative;
    line-height: 40px;
    font-size: 30px;
    color: #ffffff;
    font-family: "Noto Serif JP", serif;
  }
  main.services.local article section.content .text_area h2 small {
    display: block;
    line-height: 30px;
    font-size: 16px;
  }
  main.services.local article section.content .text_area h2:after {
    content: "";
    display: block;
    background: no-repeat center center/contain;
    position: absolute;
    z-index: -1;
  }
  main.services.local article section.content .text_area p.text {
    line-height: 32px;
    font-size: 16px;
  }
  main.services.local article section.content .text_area p.more_btn {
    padding-top: 16px;
  }
  main.services.local article section.content .text_area p.more_btn a {
    padding-left: 72px;
    height: 96px;
    display: block;
    position: relative;
    line-height: 96px;
    font-size: 16px;
    font-family: "Noto Serif JP", serif;
    letter-spacing: calc(40em / 1000);
  }
  main.services.local article section.content .text_area p.more_btn a span.arrow {
    position: absolute;
    left: 0;
    top: calc(50% - 40px);
  }
  main.services.local article section.content .image_area p {
    width: 640px;
  }
  main.services.local article section.local_contact {
    overflow: hidden;
    text-align: center;
    color: #ffffff;
  }
  main.services.local article section.local_contact h3 {
    margin: 59px 0 55px 0;
    line-height: 32px;
    font-size: 26px;
    font-family: "Noto Serif JP", serif;
  }
  main.services.local article section.local_contact ul {
    margin: 0 auto 72px auto;
    width: 976px;
    display: flex;
  }
  main.services.local article section.local_contact ul li {
    width: 50%;
    overflow: visible;
  }
  main.services.local article section.local_contact ul li dl dt {
    margin-bottom: 26px;
    text-align: center;
    line-height: 32px;
    font-size: 14px;
  }
  main.services.local article section.local_contact ul li.tel {
    text-align: center;
  }
  main.services.local article section.local_contact ul li.tel a {
    padding-left: 34px;
    display: inline-block;
    background: url("../image/service/icon_phone.png") no-repeat left center/24px 24px;
    font-size: 45px;
    font-family: "Jost", sans-serif;
    letter-spacing: calc(40em / 1000);
  }
  main.services.local article section.local_contact ul li.tel a:hover {
    text-decoration: underline;
  }
  main.services.local article section.local_contact ul li.tel small {
    display: block;
    line-height: 32px;
    font-size: 12px;
  }
  main.services.local article section.local_contact ul li.form a {
    margin: 0 auto;
    width: 380px;
    height: 60px;
    display: block;
    background: #ffffff;
    clip-path: polygon(24px 0, 100% 0, calc(100% - 24px) 100%, 0 100%);
    line-height: 60px;
    font-size: 16px;
    letter-spacing: calc(80em / 1000);
    display: block;
    position: relative;
  }
  main.services.local article section.local_contact ul li.form a:after {
    content: "";
    width: 100%;
    height: 100%;
    display: block;
    position: absolute;
    top: 0;
    left: 0;
    background: rgba(255, 255, 255, 0);
    pointer-events: none;
    transform-style: preserve-3d;
    transition-property: background;
    transition-duration: 300ms;
    transition-timing-function: linear;
    transition-delay: 0ms;
  }
  main.services.local article section.local_contact ul li.form a:hover:after {
    background: rgba(255, 255, 255, 0.4);
    pointer-events: none;
  }
  main.services.local article section.local_contact ul li.form a span, main.services.local article section.local_contact ul li.form a small {
    display: inline-block;
  }
  main.services.local article section.local_contact ul li.form a span {
    font-weight: bold;
  }
  main.services.local article footer.local_footer {
    padding: 56px 0 88px 0;
  }
  main.services.local article footer.local_footer p.type {
    height: 32px;
    display: flex;
    justify-content: center;
    align-items: center;
    gap: 16px;
  }
  main.services.local article footer.local_footer p.type span.icon {
    width: 64px;
  }
  main.services.local article footer.local_footer p.type span.title {
    line-height: 32px;
    font-size: 12px;
    color: #666666;
    letter-spacing: calc(40em / 1000);
  }
}
@media screen and (max-width: 767px) {
  main.services article section.services {
    padding: 25px 0 75px 0;
  }
  main.services article section.services .row .col {
    padding: 20px 0;
  }
  main.services article section.services .row .col h2 {
    height: 25px;
    display: flex;
    justify-content: flex-start;
    align-items: center;
    gap: 10px;
  }
  main.services article section.services .row .col h2 span.icon {
    width: 50px;
  }
  main.services article section.services .row .col h2 span.title {
    line-height: 25px;
    font-size: 12px;
    color: #666666;
    letter-spacing: calc(40em / 1000);
  }
  main.services article section.services .row .col dl dt {
    margin-bottom: 14px;
    box-sizing: border-box;
    background: no-repeat center center/contain;
    font-family: "Noto Serif JP", serif;
    color: #ffffff;
  }
  main.services article section.services .row .col dl dt span, main.services article section.services .row .col dl dt small {
    display: block;
    line-height: 30px;
  }
  main.services article section.services .row .col dl dt span {
    font-size: 23px;
  }
  main.services article section.services .row .col dl dt small {
    font-size: 17px;
    font-weight: bold;
  }
  main.services article section.services .row .col dl dd {
    padding: 5px 0 4px;
    line-height: 25px;
    font-size: 16px;
  }
  main.services article section.services .row .col p.btn a {
    padding-left: 48px;
    height: 75px;
    display: block;
    position: relative;
    line-height: 75px;
    font-size: 14px;
    font-weight: bold;
    font-family: "Noto Serif JP", serif;
    letter-spacing: calc(40em / 1000);
  }
  main.services article section.services .row .col p.btn a span.arrow {
    position: absolute;
    left: 0;
    top: calc(50% - 27.5px);
  }
  main.services article section.services .row .col.partners dl {
    margin-top: -14px;
  }
  main.services article section.services .row .col.partners dl dt {
    padding: 64px 0 0 25px;
    width: 325px;
    height: 149px;
    background-image: url("../image/common/bg_ribbon_service_partners.png");
  }
  main.services article section.services .row .col.partners p.btn a {
    color: #A82F3A;
  }
  main.services article section.services .row .col.accounting dl dt {
    padding: 45px 0 0 25px;
    width: 340px;
    height: 140px;
    background-image: url("../image/common/bg_ribbon_service_accounting.png");
  }
  main.services article section.services .row .col.accounting p.btn a {
    color: #006BBD;
  }
  main.services.local.partners p.more_btn a {
    color: #A82F3A;
  }
  main.services.local.partners section.content .text_area h2 {
    text-shadow: 0 0 6px rgba(77, 1, 7, 0.5);
  }
  main.services.local.partners section.content.mas h2 {
    margin-top: 68px;
  }
  main.services.local.partners section.content.mas h2:after {
    background-image: url("../image/service/bg_title1_sp.png");
  }
  main.services.local.partners section.content.zaimu h2:after {
    background-image: url("../image/service/bg_title2_sp.png");
  }
  main.services.local.partners section.content.sosoki h2:after {
    background-image: url("../image/service/bg_title3_sp.png");
  }
  main.services.local.partners section.content.seturitu h2:after {
    background-image: url("../image/service/bg_title4_sp.png");
  }
  main.services.local.partners section.content.sozoku h2:after {
    background-image: url("../image/service/bg_title5_sp.png");
  }
  main.services.local.partners section.content.hudosan h2:after {
    background-image: url("../image/service/bg_title6_sp.png");
  }
  main.services.local.partners section.local_contact {
    background: #A82F3A;
  }
  main.services.local.partners section.local_contact .form a {
    color: #A82F3A;
  }
  main.services.local.accounting p.more_btn a {
    color: #006BBD;
  }
  main.services.local.accounting section.content .text_area h2 {
    text-shadow: 0 0 6px rgba(3, 1, 76, 0.5);
  }
  main.services.local.accounting section.content.shotoku h2 {
    margin-top: 68px;
  }
  main.services.local.accounting section.content.shotoku h2:after {
    background-image: url("../image/service/accounting/bg_title1_sp.png");
  }
  main.services.local.accounting section.content.sozoku h2:after {
    background-image: url("../image/service/accounting/bg_title2_sp.png");
  }
  main.services.local.accounting section.content.zeikin h2:after {
    background-image: url("../image/service/accounting/bg_title3_sp.png");
  }
  main.services.local.accounting section.content.zeimuchousa h2:after {
    background-image: url("../image/service/accounting/bg_title4_sp.png");
  }
  main.services.local.accounting section.content.zeimusinkoku h2 {
    padding-bottom: 0;
  }
  main.services.local.accounting section.content.zeimusinkoku h2:after {
    background-image: url("../image/service/accounting/bg_title5_sp.png");
  }
  main.services.local.accounting section.content.nenmatu h2:after {
    background-image: url("../image/service/accounting/bg_title6_sp.png");
  }
  main.services.local.accounting section.local_contact {
    background: #006BBD;
  }
  main.services.local.accounting section.local_contact .form a {
    color: #006BBD;
  }
  main.services.local.accounting section.strong {
    margin-bottom: 78px;
  }
  main.services.local.accounting section.strong h2 {
    padding: 22px 0 39px 0;
    line-height: 50px;
    font-size: 34px;
    font-family: "Noto Serif JP", serif;
  }
  main.services.local.accounting section.strong p.text {
    margin-bottom: 25px;
    line-height: 25px;
    font-size: 16px;
  }
  main.services.local.accounting section.strong ol {
    padding-bottom: 28px;
    overflow: hidden;
  }
  main.services.local.accounting section.strong ol li {
    padding: 28px 0 0 0;
    overflow: hidden;
  }
  main.services.local.accounting section.strong ol li dl dt {
    margin-bottom: 10px;
    overflow: hidden;
  }
  main.services.local.accounting section.strong ol li dl dt span {
    display: block;
    line-height: 56px;
  }
  main.services.local.accounting section.strong ol li dl dt span.no {
    width: 44px;
    float: left;
    font-size: 28px;
    font-family: "Jost", sans-serif;
  }
  main.services.local.accounting section.strong ol li dl dt span.title {
    margin-left: 44px;
    font-size: 20px;
    font-weight: bold;
    font-family: "Noto Serif JP", serif;
  }
  main.services.local.accounting section.strong ol li dl dd.image {
    display: block;
  }
  main.services.local.accounting section.strong ol li dl dd.text {
    width: calc(100% - 145px);
    float: left;
    line-height: 25px;
    font-size: 16px;
  }
  main.services.local.accounting section.strong ol li div.image {
    width: 125px;
    float: right;
  }
  main.services.local article section.content {
    padding: 26px 0 66px 0;
  }
  main.services.local article section.content .text_area h2 {
    padding-bottom: 20px;
    padding-left: 25px;
    position: relative;
    z-index: 1;
    line-height: 25px;
    font-size: 24px;
    color: #ffffff;
    font-family: "Noto Serif JP", serif;
  }
  main.services.local article section.content .text_area h2 small, main.services.local article section.content .text_area h2 span {
    padding-top: 6px;
    display: block;
    font-size: 18px;
  }
  main.services.local article section.content .text_area h2:after {
    content: "";
    display: block;
    width: 375px;
    height: 200px;
    background: no-repeat left top/cover;
    position: absolute;
    left: -20px;
    top: -100px;
    z-index: -1;
  }
  main.services.local article section.content .text_area p.image {
    margin-bottom: 26px;
  }
  main.services.local article section.content .text_area p.text {
    line-height: 25px;
    font-size: 16px;
  }
  main.services.local article section.content .text_area p.more_btn {
    padding-top: 16px;
  }
  main.services.local article section.content .text_area p.more_btn a {
    padding-left: 48px;
    height: 55px;
    display: block;
    position: relative;
    line-height: 55px;
    font-size: 14px;
    font-weight: bold;
    font-family: "Noto Serif JP", serif;
    letter-spacing: calc(40em / 1000);
  }
  main.services.local article section.content .text_area p.more_btn a span.arrow {
    position: absolute;
    left: 0;
    top: calc(50% - 27.5px);
  }
  main.services.local article section.content .image_area {
    display: none;
  }
  main.services.local article section.local_contact {
    margin: 0 20px 20px 20px;
    overflow: hidden;
    text-align: center;
    color: #ffffff;
  }
  main.services.local article section.local_contact h3 {
    margin: 48px 0 28px 0;
    line-height: 25px;
    font-size: 18px;
    font-family: "Noto Serif JP", serif;
  }
  main.services.local article section.local_contact ul {
    margin: 0 auto 50px auto;
    text-align: center;
  }
  main.services.local article section.local_contact ul li {
    overflow: visible;
  }
  main.services.local article section.local_contact ul li dl dt {
    line-height: 32px;
    font-size: 14px;
  }
  main.services.local article section.local_contact ul li.tel {
    margin-bottom: 28px;
  }
  main.services.local article section.local_contact ul li.tel dl dt {
    margin-bottom: 6px;
  }
  main.services.local article section.local_contact ul li.tel a {
    padding-left: 32px;
    display: inline-block;
    background: url("../image/service/icon_phone.png") no-repeat left center/24px 24px;
    font-size: 35px;
    font-family: "Jost", sans-serif;
    letter-spacing: calc(40em / 1000);
  }
  main.services.local article section.local_contact ul li.tel small {
    display: block;
    line-height: 32px;
    font-size: 12px;
    letter-spacing: calc(80em / 1000);
  }
  main.services.local article section.local_contact ul li.form dl dt {
    margin-bottom: 16px;
  }
  main.services.local article section.local_contact ul li.form a {
    width: 100%;
    height: 50px;
    display: block;
    background: #ffffff;
    line-height: 50px;
    font-size: 14px;
    font-family: "Noto Serif JP", serif;
    letter-spacing: calc(60em / 1000);
  }
  main.services.local article section.local_contact ul li.form a span, main.services.local article section.local_contact ul li.form a small {
    display: inline-block;
  }
  main.services.local article section.local_contact ul li.form a strong {
    font-weight: bold;
  }
  main.services.local article footer.local_footer {
    padding: 25px 0 75px 0;
  }
  main.services.local article footer.local_footer p.type {
    height: 25px;
    display: flex;
    justify-content: center;
    align-items: center;
    gap: 10px;
    overflow: hidden;
  }
  main.services.local article footer.local_footer p.type span.icon {
    width: 50px;
  }
  main.services.local article footer.local_footer p.type span.title {
    line-height: 25px;
    font-size: 12px;
    color: #666666;
    letter-spacing: calc(40em / 1000);
  }
}