@media only screen and (max-width:768px){.blurFixSP{image-rendering:optimizeSpeed;image-rendering:-o-crisp-edges;image-rendering:pixelated;image-rendering:optimize-contrast;-ms-interpolation-mode:nearest-neighbor}:root{--ttl_size:24px;--wrapper:60px}}body:not(.ovh) .menu_toggle .inside {pointer-events:none}.menu_toggle{background-color:#fff;position:fixed;top:var(--wrapper);left:0;width:100%;height:calc(100vh - var(--wrapper));padding:0 0 0;overflow:hidden;opacity:0;visibility:hidden;transition:all .3s linear}.menu_toggle.active{opacity:1;visibility:visible}.menu_toggle ul li{position:relative;overflow:hidden}.menu_toggle p{margin-bottom:0}.menu_toggle .inside{-webkit-overflow-scrolling:touch;transition:all .5s ease;height:100%;overflow:auto}.menu_toggle .inside .ft_link{padding:20px 20px 20px}@supports (-webkit-touch-callout: none) {
  .menu_toggle .inside .ft_link {
    /* Specific to iOS devices */
    padding-bottom: 120px;
  }
}@media not all and (-webkit-min-device-pixel-ratio:0),not all and (min-resolution:0.001dpcm){@supports (-webkit-appearance: none) {
    .menu_toggle .inside .ft_link {
      /* Safari */
      padding-bottom: 120px;
    }
  }}#nav-icon{width:38px;height:19px;position:relative;margin:0 auto 0;cursor:pointer;transition:.5s ease-in-out}#nav-icon span{display:block;position:absolute;border-top:1px solid var(--main-color);width:100%;opacity:1;left:0;transform:rotate(0deg);transition:.25s ease-in-out}#nav-icon span:nth-child(1) {top:0}#nav-icon span:nth-child(2), #nav-icon span:nth-child(3) {top:9px;width:80%;margin-left:20%}#nav-icon span:nth-child(4) {top:18px}#nav-icon.open span:nth-child(1) {top:11px;width:0%;left:50%}#nav-icon.open span:nth-child(2) {transform:rotate(45deg);margin:0;width:100%}#nav-icon.open span:nth-child(3) {transform:rotate(-45deg);margin:0;width:100%}#nav-icon.open span:nth-child(4) {top:11px;width:0%;left:50%}.hamburger-btn{background-color:transparent;height:60px;width:60px;position:fixed;top:0;right:0;z-index:10;cursor:pointer;transition:all .3s}@media only screen and (min-width:769px){.hamburger-btn{top:16px;right:40px}.hamburger-btn:hover{background-color:var(--main-color)}.hamburger-btn:hover #nav-icon span{border-top-color:#fff}}@media only screen and (min-width:769px) and (max-width:1440px){.hamburger-btn{top:10px;height:50px;width:50px;right:40px}}@media only screen and (min-width:769px) and (max-width:1366px){.hamburger-btn{right:20px}}@media only screen and (min-width:769px) and (max-width:1170px){.hamburger-btn{top:20px;height:40px;width:40px;right:20px}.hamburger-btn #nav-icon{width:24px;height:12px}.hamburger-btn #nav-icon span:nth-child(1) {top:0}.hamburger-btn #nav-icon span:nth-child(2), .hamburger-btn #nav-icon span:nth-child(3) {top:6px}.hamburger-btn #nav-icon span:nth-child(4) {top:12px}}@media only screen and (min-width:769px) and (max-width:882px){.hamburger-btn{top:.65vw;height:35px;width:35px;right:2.6vw}}.hamburger-btn .button-toggle{position:relative;width:100%;height:100%;margin:0 auto;text-align:center;color:inherit;display:flex;align-items:center;justify-content:center}.hamburger-btn .button-toggle #menu_btn{color:#fff;font-size:13px;text-align:center;line-height:1;letter-spacing:0}@media only screen and (max-width:768px){.menu_toggle .lv2 ul{background-color:rgba(107,158,178,.8)}.menu_toggle .lv2 li{padding:0 10px}.menu_toggle .lv2 li a,.menu_toggle .lv2 li p.title{display:block;position:relative;color:#fff;font-size:13px;padding:10px 10px 10px 25px;border-bottom:1px dotted rgba(255,255,255,.7)}.menu_toggle .lv2 li a::after{content:"›";display:block;position:absolute;top:47%;left:10px;transform:translateY(-50%);font-size:12px;font-weight:normal}.ft_link .ttl{font-size: calc(var(--ttl_size) + 0px)}.ft_link li{padding:8px 0;margin-bottom:0;border-bottom:1px dashed #ccc}body{font-size:87.5%}a:hover{opacity:1!important}.under .ud_map iframe{height:100%}.fblock{display:block}.fblock.true{display:-moz-flex;display:-ms-flex;display:-o-flex;display:flex}.under .topic_path{padding-bottom:10px}.txt_l,.txt_r{float:none;width:auto}.image_l,.image_r{float:none;width:auto;margin:0 0 20px;text-align:center;max-width:none}.btn-group .btn{max-width:280px}.btn-group .btn a{font-size:16px;letter-spacing:0}p{margin-bottom:13px;line-height:2}a .tel_click:hover{opacity:1;color:inherit}.slick-prev{left:0}.slick-next{right:0}.slick-arrow{z-index:1;top:15vw}.wrapper{min-width:inherit}.header_top{width:100%;align-items:center;height:60px;padding:0}.header_top p{margin-bottom:0}.header_top .logo{max-width:calc(100% - 80px);width:auto;margin-left:10px;transform:none}.header_top .logo img{width:auto;max-height:40px}footer{margin-bottom:60px}footer .ft_gallery{padding:40px 0;--w:200px}footer .ft_banner{padding:40px 0 20px}footer .ft_banner .inner_big{max-width:100%}footer .ft_banner .fblock{max-width:650px;margin-left:auto;margin-right:auto;display:flex}footer .ft_banner .fblock figure{width:calc(50% - 5px);margin-bottom:10px}footer .ft_bg{padding:40px 0 0}footer .ft_info{max-width:380px;width:100%;margin:0 auto}footer .ft_logo{margin:0 auto 25px}footer .ft_dl{display:table}footer .ft_tel{justify-content:center;flex-direction:column;margin:20px auto 25px}footer .ft_tel a{font-size:20px;margin-bottom:5px}footer .ft_tel span{margin:3px auto 0}footer .ft_map{width:100%}footer .copyright{margin-top:40px;padding:15px 0}footer .copyright img{width:100px}footer .copyright p{letter-spacing:0;font-size:10px;padding-left:10px;margin-left:10px}footer .ft_tel{display:table;margin-left:0}footer .ft_tel a{justify-content:flex-start}footer .ft_tel span{margin-left:0}.totop{bottom:100px;right:5px}.totop .icon{width:50px;height:50px}.menu_toggle .navi_wrap{padding:40px 20px}.menu_toggle .menu_toggle_address{font-size:16px;letter-spacing:0}.menu_toggle .menu_toggle_logo{max-width:320px}.menu_toggle .idx_fblock{max-width:580px;margin:0 auto;font-size:10.3px;display:flex}.menu_toggle .menu_toggle_box{margin:20px auto;display:flex;max-width:580px}.menu_toggle .menu_toggle_box figure{width:calc(50% - 5px);margin-bottom:10px}.menu_toggle .inside .ft_link{padding-left:0;padding-right:0;padding-top:0}.menu_toggle .inside .ft_link .link_list_item:last-child{margin-top:20px}.menu_toggle .inside .ft_link .ttl{font-size: calc(var(--ttl_size) + 4px)}.menu_toggle .inside .ft_link .ttl_small{padding-top:0;margin-bottom:10px;margin-top:20px;letter-spacing:0}.menu_toggle .inside .ft_link ul li a{letter-spacing:0}.fixed_banner{position:fixed;z-index:19;bottom:0;left:0;right:0;height:60px;transform:translateY(60px);transition:.3s all;display:flex;flex-wrap:wrap}.fixed_banner.active{transform:translateY(0)}.fixed_banner>div{width:50%;display:flex;align-items:center;justify-content:center;position:relative}.fixed_banner>div a{position:absolute;inset:0;z-index:1}.fixed_banner p{letter-spacing:.1em;display:flex;align-items:center;justify-content:center;flex-direction:column;font-weight:500;font-size:16px;margin:0;line-height:1}.fixed_banner p::before{content:"";display:block;width:20px;height:20px;background-position:center;background-repeat:no-repeat;background-size:contain;margin-bottom:5px}.fixed_banner .tel{background-color:#fff}.fixed_banner .tel p{font-family: var(--f-zen)}.fixed_banner .tel p::before{background-image:url(https://nishikawa-tax.jp/wp-content/themes/grits_theme/images/shared_icon_tel.png)}.fixed_banner .web{background-color:var(--main-color)}.fixed_banner .web p{color:#fff}.fixed_banner .web p::before{background-image:url(https://nishikawa-tax.jp/wp-content/themes/grits_theme/images/shared_icon_mail.svg)}#menu-ft_menu01{margin-top:-10px}}@media only screen and (max-width:480px){.menu_toggle .navi_wrap{padding-left:15px;padding-right:15px}.menu_toggle .idx_fblock{justify-content:center;font-size:3vw}.menu_toggle .idx_fblock .idx_contact{margin-top:20px}.menu_toggle .idx_fblock .idx_tel .ttl02{font-size:11px}footer .copyright p{font-size:9px}footer .ft_logo{max-width:calc(100% - 40px)}}@media only screen and (max-width:345px){footer .copyright p{font-size:1.8666666667vw}}