@charset "utf-8";
/* ================================================
   M&A支援業務について（固定ページ: /ma/）専用
   入稿された ma.html のデザインを踏襲。
   すべて .p-ma 配下にスコープしているため、他ページには影響しません。
   アクセントカラーは --ma-green で一括変更できます（ma.html原案は #c4d700）。
================================================ */

.p-ma {
  --ma-green: #CBDA00;
  --ma-line: #ececE4;
  --ma-line2: #e6e6e0;
  font-family: 'Noto Sans JP', "游ゴシック体", YuGothic, "游ゴシック Medium", "Yu Gothic Medium", "ヒラギノ角ゴ ProN W3", Meiryo, sans-serif;
  color: #1a1a1a;
  line-height: 1.9;
  letter-spacing: normal;
}

.p-ma *,
.p-ma *::before,
.p-ma *::after {
  -webkit-box-sizing: border-box;
  box-sizing: border-box;
}

.p-ma a {
  color: inherit;
}

.p-ma ::-moz-selection { background: var(--ma-green); color: #111; }
.p-ma ::selection { background: var(--ma-green); color: #111; }


/* ページヘッド（ファーストビュー）
-------------------------------------- */

.p-ma__head {
  position: relative;
  background: #fff;
  border-bottom: 1px solid var(--ma-line);
}

.p-ma__head-inner {
  padding: 130px 20px 48px;
}

@media all and (min-width: 768px) {
  .p-ma__head {
    min-height: 300px;
  }
  .p-ma__head-inner {
    margin-left: clamp(170px, 18vw, 260px);
    padding: 64px 38px 56px;
  }
}

/* パンくず（テーマ共通パーツの位置調整） */
.p-ma .l-breadcrumb {
  position: static;
  margin-bottom: 30px;
}

.p-ma .l-breadcrumb-list {
  position: static;
  max-width: none;
  margin: 0;
  padding: 0;
  font-size: 13px;
  color: #8a8a82;
  text-align: right;
}

.p-ma .l-breadcrumb-list__link {
  color: #8a8a82;
}

.p-ma .l-breadcrumb-list__item span {
  color: #111;
  font-weight: 700;
}

/* ヘッダーのメニューボタンに重ならないよう右側を空ける */
@media all and (min-width: 768px) {
  .p-ma .l-breadcrumb-list {
    padding-right: 140px;
  }
}

.p-ma__eyebrow {
  margin: 0 0 18px;
  font-family: 'Archivo', 'Roboto', sans-serif;
  font-size: 12px;
  font-weight: 800;
  line-height: 1.4;
  letter-spacing: .3em;
  color: #111;
}

.p-ma__title {
  margin: 0;
  font-weight: 900;
  font-size: clamp(30px, 4.6vw, 52px);
  line-height: 1.28;
  letter-spacing: .01em;
}

.p-ma__rule {
  width: 52px;
  height: 5px;
  margin-top: 26px;
  background: var(--ma-green);
}

.p-ma__lead {
  max-width: 720px;
  margin: 28px 0 0;
  color: #3a3a36;
  font-size: 15.5px;
  line-height: 2.05;
}

.p-ma__lead a,
.p-ma__glink {
  color: #111;
  font-weight: 700;
  text-decoration: none;
  border-bottom: 2px solid var(--ma-green);
  -webkit-transition: opacity .3s ease;
  transition: opacity .3s ease;
}

.p-ma__lead a:hover,
.p-ma__glink:hover {
  opacity: .5;
}


/* セクション共通
-------------------------------------- */

.p-ma__sec {
  padding: 64px 20px;
  border-bottom: 1px solid var(--ma-line);
}

@media all and (min-width: 768px) {
  .p-ma__sec {
    padding: 88px 38px;
  }
}

.p-ma__sec.is-alt {
  background: #f4f4ef;
}

.p-ma__inner {
  max-width: 1080px;
  margin: 0 auto;
}

.p-ma__tagrow {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-align: center;
  -ms-flex-align: center;
  align-items: center;
  -ms-flex-wrap: wrap;
  flex-wrap: wrap;
  margin-bottom: 14px;
}

.p-ma__tag {
  padding: 6px 14px;
  background: var(--ma-green);
  color: #111;
  font-family: 'Archivo', 'Roboto', sans-serif;
  font-weight: 900;
  font-size: 12px;
  line-height: 1.4;
  letter-spacing: .14em;
}

.p-ma__num {
  margin-left: 16px;
  font-family: 'Archivo', 'Roboto', sans-serif;
  font-weight: 900;
  font-size: 15px;
  line-height: 1;
  color: #111;
}

.p-ma__h2 {
  margin: 0 0 26px;
  font-weight: 900;
  font-size: clamp(21px, 2.7vw, 30px);
  line-height: 1.5;
}

.p-ma__sec-lead {
  max-width: 760px;
  margin: 0 0 44px;
  color: #45483f;
  font-size: 15px;
  line-height: 2.05;
}


/* 遵守事項リスト
-------------------------------------- */

.p-ma__items {
  border-top: 2px solid #111;
}

.p-ma__item {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  padding: 24px 0;
  border-bottom: 1px solid var(--ma-line2);
}

.p-ma__item-num {
  -ms-flex-negative: 0;
  flex-shrink: 0;
  width: 48px;
  padding-top: 1px;
  font-family: 'Archivo', 'Roboto', sans-serif;
  font-weight: 900;
  font-size: 18px;
  color: #111;
}

@media all and (min-width: 768px) {
  .p-ma__item-num {
    width: 80px;
  }
}

.p-ma__item-body {
  -webkit-box-flex: 1;
  -ms-flex: 1;
  flex: 1;
}

.p-ma__item-body h3 {
  margin: 0 0 8px;
  font-weight: 700;
  font-size: 16px;
  line-height: 1.6;
}

.p-ma__item-body p {
  margin: 0;
  color: #45483f;
  font-size: 14px;
  line-height: 1.95;
}


/* 手数料テーブル
-------------------------------------- */

.p-ma__table-wrap {
  overflow-x: auto;
}

.p-ma__table {
  width: 100%;
  min-width: 420px;
  border-collapse: collapse;
  background: #fff;
  border: 1px solid var(--ma-line2);
  font-size: 14px;
}

.p-ma__table th {
  padding: 14px 18px;
  background: #111;
  border: 1px solid #111;
  color: #fff;
  font-weight: 700;
  letter-spacing: .03em;
  text-align: left;
}

.p-ma__table th.p-ma__table-th-rate {
  width: 120px;
}

.p-ma__table td {
  padding: 14px 18px;
  border: 1px solid var(--ma-line2);
}

.p-ma__table tbody tr:nth-child(even) td {
  background: #fafaf6;
}

.p-ma__rate {
  font-family: 'Archivo', 'Roboto', sans-serif;
  font-weight: 800;
  color: #111;
}


/* 注記・計算例
-------------------------------------- */

.p-ma__note {
  margin: 20px 0 0;
  padding-left: 16px;
  border-left: 4px solid var(--ma-green);
  color: #6b6d61;
  font-size: 13px;
  line-height: 1.95;
}

.p-ma__hi {
  padding: 1px 7px;
  background: var(--ma-green);
  color: #111;
  font-weight: 700;
}

.p-ma__ex {
  margin-top: 28px;
}

.p-ma__ex-row {
  display: -webkit-box;
  display: -ms-flexbox;
  display: flex;
  -webkit-box-pack: justify;
  -ms-flex-pack: justify;
  justify-content: space-between;
  -webkit-box-align: center;
  -ms-flex-align: center;
  align-items: center;
  margin-top: 10px;
  padding: 15px 20px;
  background: #fff;
  border: 1px solid var(--ma-line2);
  font-size: 14px;
  line-height: 1.7;
}

.p-ma__ex-row:first-child {
  margin-top: 0;
}

.p-ma__ex-row span {
  color: #45483f;
}

.p-ma__ex-row b {
  -ms-flex-negative: 0;
  flex-shrink: 0;
  margin-left: 16px;
  font-family: 'Archivo', 'Roboto', sans-serif;
  font-weight: 800;
  font-size: 15px;
  color: #111;
}


/* 事業者情報
-------------------------------------- */

.p-ma__sec.is-company {
  background: #111;
  color: #fff;
  border-bottom: none;
}

.p-ma__clabel {
  margin: 0 0 14px;
  font-family: 'Archivo', 'Roboto', sans-serif;
  font-weight: 900;
  font-size: 12px;
  line-height: 1;
  letter-spacing: .24em;
  color: var(--ma-green);
}

.p-ma__sec.is-company .p-ma__h2 {
  font-size: 24px;
  letter-spacing: .02em;
}

.p-ma__dl {
  max-width: 660px;
  margin: 30px 0 0;
  font-size: 14.5px;
}

.p-ma__dl dt {
  margin: 0;
  padding: 14px 0 0;
  border-top: 1px solid rgba(255, 255, 255, .16);
  color: var(--ma-green);
  font-weight: 700;
  letter-spacing: .05em;
}

.p-ma__dl dd {
  margin: 0;
  padding: 0 0 14px;
  color: #eeeeea;
}

.p-ma__dl dd:last-of-type {
  border-bottom: 1px solid rgba(255, 255, 255, .16);
}

@media all and (min-width: 768px) {
  .p-ma__dl {
    display: -webkit-box;
    display: -ms-flexbox;
    display: flex;
    -ms-flex-wrap: wrap;
    flex-wrap: wrap;
  }
  .p-ma__dl dt {
    width: 150px;
    padding: 14px 0;
  }
  .p-ma__dl dd {
    width: calc(100% - 150px);
    padding: 14px 0;
    border-top: 1px solid rgba(255, 255, 255, .16);
  }
  .p-ma__dl dt:last-of-type {
    border-bottom: 1px solid rgba(255, 255, 255, .16);
  }
}

.p-ma__cnote {
  margin: 30px 0 0;
  color: #8a8a82;
  font-size: 12px;
  line-height: 1.9;
}