.elementor-114 .elementor-element.elementor-element-73a53f3e{--display:flex;--min-height:90vh;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--align-items:center;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--overflow:hidden;--padding-top:0%;--padding-bottom:0%;--padding-left:10%;--padding-right:10%;}.elementor-114 .elementor-element.elementor-element-73a53f3e:not(.elementor-motion-effects-element-type-background), .elementor-114 .elementor-element.elementor-element-73a53f3e > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://spiketax.co.jp/wp-content/uploads/2025/05/private-training-hero-graphic2.png");background-position:83% 66%;background-repeat:no-repeat;background-size:22vw auto;}.elementor-114 .elementor-element.elementor-element-4fca2915{--display:flex;--gap:20px 0px;--row-gap:20px;--column-gap:0px;--z-index:1;}.elementor-114 .elementor-element.elementor-element-27778947 .elementor-heading-title{font-size:115px;font-weight:bold;text-transform:uppercase;font-style:normal;line-height:1.2em;letter-spacing:0.7px;}.elementor-114 .elementor-element.elementor-element-3e6b9266{font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );font-style:var( --e-global-typography-text-font-style );line-height:var( --e-global-typography-text-line-height );color:var( --e-global-color-text );}.elementor-114 .elementor-element.elementor-element-6bec0d12{--display:flex;--z-index:0;}.elementor-114 .elementor-element.elementor-element-3d9b7aea{z-index:2;}.elementor-114 .elementor-element.elementor-element-3d9b7aea .elementor-widget-container{--e-transform-origin-x:center;--e-transform-origin-y:center;}.elementor-114 .elementor-element.elementor-element-3d9b7aea:not( .elementor-widget-image ) .elementor-widget-container{-webkit-mask-image:url( https://spiketax.co.jp/wp-content/uploads/2025/05/Mask.svg );-webkit-mask-size:contain;-webkit-mask-position:center center;-webkit-mask-repeat:no-repeat;}.elementor-114 .elementor-element.elementor-element-3d9b7aea.elementor-widget-image .elementor-widget-container img{-webkit-mask-image:url( https://spiketax.co.jp/wp-content/uploads/2025/05/Mask.svg );-webkit-mask-size:contain;-webkit-mask-position:center center;-webkit-mask-repeat:no-repeat;}.elementor-114 .elementor-element.elementor-element-3d9b7aea img{width:90%;}.elementor-114 .elementor-element.elementor-element-7291bc10{width:var( --container-widget-width, 25% );max-width:25%;--container-widget-width:25%;--container-widget-flex-grow:0;bottom:70%;}body:not(.rtl) .elementor-114 .elementor-element.elementor-element-7291bc10{left:25%;}body.rtl .elementor-114 .elementor-element.elementor-element-7291bc10{right:25%;}.elementor-114 .elementor-element.elementor-element-3d985dd4{--display:flex;--flex-direction:column;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--align-items:stretch;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--overlay-opacity:0.5;--padding-top:15%;--padding-bottom:15%;--padding-left:10%;--padding-right:10%;}.elementor-114 .elementor-element.elementor-element-3d985dd4:not(.elementor-motion-effects-element-type-background), .elementor-114 .elementor-element.elementor-element-3d985dd4 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:#D84D2B;}.elementor-114 .elementor-element.elementor-element-3d985dd4::before, .elementor-114 .elementor-element.elementor-element-3d985dd4 > .elementor-background-video-container::before, .elementor-114 .elementor-element.elementor-element-3d985dd4 > .e-con-inner > .elementor-background-video-container::before, .elementor-114 .elementor-element.elementor-element-3d985dd4 > .elementor-background-slideshow::before, .elementor-114 .elementor-element.elementor-element-3d985dd4 > .e-con-inner > .elementor-background-slideshow::before, .elementor-114 .elementor-element.elementor-element-3d985dd4 > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{--background-overlay:'';}.elementor-114 .elementor-element.elementor-element-3d985dd4 > .elementor-shape-top svg, .elementor-114 .elementor-element.elementor-element-3d985dd4 > .e-con-inner > .elementor-shape-top svg{height:55px;}.elementor-114 .elementor-element.elementor-element-3d985dd4 > .elementor-shape-bottom svg, .elementor-114 .elementor-element.elementor-element-3d985dd4 > .e-con-inner > .elementor-shape-bottom svg{height:66px;transform:translateX(-50%) rotateY(180deg);}body:not(.rtl) .elementor-114 .elementor-element.elementor-element-2b9bdd59{left:0px;}body.rtl .elementor-114 .elementor-element.elementor-element-2b9bdd59{right:0px;}.elementor-114 .elementor-element.elementor-element-2b9bdd59{top:-100px;text-align:left;}.elementor-114 .elementor-element.elementor-element-4f792313{width:auto;max-width:auto;top:-50px;}body:not(.rtl) .elementor-114 .elementor-element.elementor-element-4f792313{left:165px;}body.rtl .elementor-114 .elementor-element.elementor-element-4f792313{right:165px;}.elementor-114 .elementor-element.elementor-element-4f792313 .elementor-widget-container{--e-transform-origin-x:center;--e-transform-origin-y:center;}body:not(.rtl) .elementor-114 .elementor-element.elementor-element-190d5306{right:0vw;}body.rtl .elementor-114 .elementor-element.elementor-element-190d5306{left:0vw;}.elementor-114 .elementor-element.elementor-element-190d5306{bottom:-100px;z-index:2;text-align:right;}.elementor-114 .elementor-element.elementor-element-50cec325{--display:flex;--gap:10px 0px;--row-gap:10px;--column-gap:0px;}.elementor-114 .elementor-element.elementor-element-4772cb38{text-align:center;}.elementor-114 .elementor-element.elementor-element-4772cb38 .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-size:var( --e-global-typography-primary-font-size );font-weight:var( --e-global-typography-primary-font-weight );text-transform:var( --e-global-typography-primary-text-transform );font-style:var( --e-global-typography-primary-font-style );line-height:var( --e-global-typography-primary-line-height );letter-spacing:var( --e-global-typography-primary-letter-spacing );color:var( --e-global-color-60a304bf );}.elementor-114 .elementor-element.elementor-element-51b6e17d{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:space-between;--align-items:stretch;--gap:60px 60px;--row-gap:60px;--column-gap:60px;}.elementor-114 .elementor-element.elementor-element-7c9338cd{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-114 .elementor-element.elementor-element-1984886d{text-align:left;}.elementor-114 .elementor-element.elementor-element-1984886d .elementor-heading-title{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );text-transform:var( 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);text-transform:var( --e-global-typography-secondary-text-transform );font-style:var( --e-global-typography-secondary-font-style );line-height:var( --e-global-typography-secondary-line-height );color:var( --e-global-color-60a304bf );}.elementor-114 .elementor-element.elementor-element-7b0fb6c3{text-align:left;color:var( --e-global-color-60a304bf );}.elementor-114 .elementor-element.elementor-element-397a868{--display:flex;--flex-direction:column;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--align-items:center;}.elementor-114 .elementor-element.elementor-element-58e99ae{text-align:center;}.elementor-114 .elementor-element.elementor-element-4fe4437 > .elementor-widget-container{margin:20px 0px 50px 0px;}.elementor-114 .elementor-element.elementor-element-4fe4437{text-align:center;}@media(max-width:1024px){.elementor-114 .elementor-element.elementor-element-73a53f3e{--min-height:60vh;--gap:130px 0px;--row-gap:130px;--column-gap:0px;--flex-wrap:wrap;--padding-top:8%;--padding-bottom:10%;--padding-left:4%;--padding-right:4%;}.elementor-114 .elementor-element.elementor-element-73a53f3e:not(.elementor-motion-effects-element-type-background), .elementor-114 .elementor-element.elementor-element-73a53f3e > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-position:92% 25%;background-size:40% auto;}.elementor-114 .elementor-element.elementor-element-4fca2915{--justify-content:flex-start;}.elementor-114 .elementor-element.elementor-element-27778947{text-align:center;}.elementor-114 .elementor-element.elementor-element-27778947 .elementor-heading-title{font-size:90px;line-height:1em;letter-spacing:1.1px;}.elementor-114 .elementor-element.elementor-element-3e6b9266{text-align:center;font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-114 .elementor-element.elementor-element-6bec0d12{--justify-content:flex-start;}.elementor-114 .elementor-element.elementor-element-6bec0d12.e-con{--order:-99999 /* order start hack */;}.elementor-114 .elementor-element.elementor-element-3d9b7aea img{width:85%;}body:not(.rtl) .elementor-114 .elementor-element.elementor-element-7291bc10{left:16%;}body.rtl .elementor-114 .elementor-element.elementor-element-7291bc10{right:16%;}.elementor-114 .elementor-element.elementor-element-7291bc10{bottom:80%;}.elementor-114 .elementor-element.elementor-element-7291bc10 img{width:52%;}.elementor-114 .elementor-element.elementor-element-3d985dd4{--margin-top:20%;--margin-bottom:0%;--margin-left:0%;--margin-right:0%;--padding-top:20%;--padding-bottom:20%;--padding-left:4%;--padding-right:4%;}.elementor-114 .elementor-element.elementor-element-2b9bdd59 img{width:60%;}body:not(.rtl) .elementor-114 .elementor-element.elementor-element-4f792313{left:78px;}body.rtl .elementor-114 .elementor-element.elementor-element-4f792313{right:78px;}.elementor-114 .elementor-element.elementor-element-4f792313 img{width:60%;}body:not(.rtl) .elementor-114 .elementor-element.elementor-element-190d5306{right:0px;}body.rtl .elementor-114 .elementor-element.elementor-element-190d5306{left:0px;}.elementor-114 .elementor-element.elementor-element-190d5306 img{width:80%;}.elementor-114 .elementor-element.elementor-element-4772cb38 .elementor-heading-title{font-size:var( --e-global-typography-primary-font-size );line-height:var( --e-global-typography-primary-line-height );letter-spacing:var( --e-global-typography-primary-letter-spacing );}.elementor-114 .elementor-element.elementor-element-1984886d{text-align:left;}.elementor-114 .elementor-element.elementor-element-1984886d .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );}.elementor-114 .elementor-element.elementor-element-15eb2c9d{text-align:left;}.elementor-114 .elementor-element.elementor-element-6026ac1d{text-align:left;}.elementor-114 .elementor-element.elementor-element-6026ac1d .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );}.elementor-114 .elementor-element.elementor-element-7b0fb6c3{text-align:left;}}@media(max-width:767px){.elementor-114 .elementor-element.elementor-element-73a53f3e{--gap:80px 0px;--row-gap:80px;--column-gap:0px;--padding-top:15%;--padding-bottom:0%;--padding-left:6%;--padding-right:6%;}.elementor-114 .elementor-element.elementor-element-73a53f3e:not(.elementor-motion-effects-element-type-background), .elementor-114 .elementor-element.elementor-element-73a53f3e > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-position:88% 22%;background-size:35% auto;}.elementor-114 .elementor-element.elementor-element-27778947{text-align:center;}.elementor-114 .elementor-element.elementor-element-27778947 .elementor-heading-title{font-size:65px;}.elementor-114 .elementor-element.elementor-element-3e6b9266{text-align:center;font-size:var( --e-global-typography-text-font-size );line-height:var( --e-global-typography-text-line-height );}.elementor-114 .elementor-element.elementor-element-3d9b7aea img{width:100%;}.elementor-114 .elementor-element.elementor-element-7291bc10{width:var( --container-widget-width, 40% );max-width:40%;--container-widget-width:40%;--container-widget-flex-grow:0;bottom:80px;}body:not(.rtl) .elementor-114 .elementor-element.elementor-element-7291bc10{left:0%;}body.rtl .elementor-114 .elementor-element.elementor-element-7291bc10{right:0%;}.elementor-114 .elementor-element.elementor-element-3d985dd4 > .elementor-shape-top svg, .elementor-114 .elementor-element.elementor-element-3d985dd4 > .e-con-inner > .elementor-shape-top svg{height:34px;}.elementor-114 .elementor-element.elementor-element-3d985dd4 > .elementor-shape-bottom svg, .elementor-114 .elementor-element.elementor-element-3d985dd4 > .e-con-inner > .elementor-shape-bottom svg{height:40px;}.elementor-114 .elementor-element.elementor-element-3d985dd4{--margin-top:100px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:40%;--padding-bottom:40%;--padding-left:6%;--padding-right:6%;}.elementor-114 .elementor-element.elementor-element-2b9bdd59{top:-50px;}.elementor-114 .elementor-element.elementor-element-2b9bdd59 img{width:50%;}body:not(.rtl) .elementor-114 .elementor-element.elementor-element-4f792313{left:80px;}body.rtl .elementor-114 .elementor-element.elementor-element-4f792313{right:80px;}.elementor-114 .elementor-element.elementor-element-4f792313 img{width:70px;}body:not(.rtl) .elementor-114 .elementor-element.elementor-element-190d5306{right:0vw;}body.rtl .elementor-114 .elementor-element.elementor-element-190d5306{left:0vw;}.elementor-114 .elementor-element.elementor-element-190d5306{bottom:-65px;}.elementor-114 .elementor-element.elementor-element-190d5306 img{width:55%;}.elementor-114 .elementor-element.elementor-element-4772cb38{text-align:center;}.elementor-114 .elementor-element.elementor-element-4772cb38 .elementor-heading-title{font-size:var( --e-global-typography-primary-font-size );line-height:var( --e-global-typography-primary-line-height );letter-spacing:var( --e-global-typography-primary-letter-spacing );}.elementor-114 .elementor-element.elementor-element-1984886d{text-align:center;}.elementor-114 .elementor-element.elementor-element-1984886d .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );}.elementor-114 .elementor-element.elementor-element-15eb2c9d{text-align:center;}.elementor-114 .elementor-element.elementor-element-6026ac1d{text-align:center;}.elementor-114 .elementor-element.elementor-element-6026ac1d .elementor-heading-title{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );}.elementor-114 .elementor-element.elementor-element-7b0fb6c3{text-align:center;}}@media(min-width:768px){.elementor-114 .elementor-element.elementor-element-4fca2915{--width:55%;}.elementor-114 .elementor-element.elementor-element-6bec0d12{--width:50%;}.elementor-114 .elementor-element.elementor-element-3d985dd4{--content-width:980px;}.elementor-114 .elementor-element.elementor-element-50cec325{--content-width:800px;}}@media(max-width:1024px) and (min-width:768px){.elementor-114 .elementor-element.elementor-element-4fca2915{--width:100%;}.elementor-114 .elementor-element.elementor-element-6bec0d12{--width:100%;}.elementor-114 .elementor-element.elementor-element-50cec325{--content-width:580px;}.elementor-114 .elementor-element.elementor-element-7c9338cd{--width:45%;}.elementor-114 .elementor-element.elementor-element-27b5ea92{--width:45%;}}/* Start custom CSS for text-editor, class: .elementor-element-1824505 *//* ===== spike accounting styles ===== */
.spike-accounting-container{
  max-width:1200px;margin:40px auto;padding:0 20px;
  font-family:'Hiragino Sans','Hiragino Kaku Gothic ProN','Yu Gothic','Meiryo','Noto Sans JP',sans-serif;
  color:#000; box-sizing:border-box;
}
.spike-accounting-title{font-size:2.5em;font-weight:700;text-align:center;color:#000;margin-bottom:20px;}
.spike-accounting-subtitle{font-size:1.2em;text-align:center;color:#666;margin-bottom:50px;line-height:1.6;}

.spike-main-services{
  background:#fff;border:2px solid #000;border-radius:15px;padding:40px;margin-bottom:40px;
  box-shadow:0 4px 15px rgba(0,0,0,.1);
}
.spike-section-title{font-size:1.8em;font-weight:700;color:#D84D2B;margin-bottom:30px;display:flex;align-items:center;gap:15px;}
.spike-icon{font-size:1.3em;}

.spike-service-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:25px;margin-bottom:40px;}
.spike-service-item{background:#f8f9fa;border:2px solid #000;border-radius:10px;padding:25px;transition:.3s transform,.3s box-shadow;}
.spike-service-item:hover{transform:translateY(-5px);box-shadow:0 8px 20px rgba(0,0,0,.15);}
.spike-service-icon{font-size:2.5em;color:#D84D2B;margin-bottom:15px;text-align:center;}
.spike-service-name{font-size:1.3em;font-weight:700;color:#000;margin-bottom:15px;text-align:center;}
.spike-service-description{color:#333;line-height:1.6;text-align:left;}

.spike-client-types{display:grid;grid-template-columns:repeat(auto-fit,minmax(400px,1fr));gap:30px;margin-bottom:40px;}
.spike-client-card{background:#fff;border:2px solid #000;border-radius:15px;padding:30px;box-shadow:0 4px 15px rgba(0,0,0,.1);}
.spike-client-title{font-size:1.5em;font-weight:700;color:#D84D2B;margin-bottom:20px;text-align:center;padding:15px;background:#f8f9fa;border-radius:10px;}
.spike-service-list{list-style:none;padding:0;margin:0;}
.spike-service-list li{padding:12px 0 12px 25px;position:relative;color:#000;font-weight:500;border-bottom:1px solid #eee;}
.spike-service-list li:last-child{border-bottom:none;}
.spike-service-list li:before{content:"✓";color:#D84D2B;font-weight:700;position:absolute;left:0;font-size:1.1em;}
.spike-sub-service{background:#f8f9fa;margin:10px 0;padding:10px 15px;border-radius:5px;font-size:.95em;color:#555;border-left:3px solid #D84D2B;}

.spike-area-section{background:linear-gradient(135deg,#D84D2B,#B83E20);color:#fff;border-radius:15px;padding:40px;text-align:center;margin-bottom:40px;}
.spike-area-title{font-size:1.8em;font-weight:700;margin-bottom:20px;display:flex;align-items:center;justify-content:center;gap:15px;}
.spike-area-description{font-size:1.2em;line-height:1.6;}
.spike-highlight-text{background:rgba(255,255,255,.2);padding:15px 25px;border-radius:10px;margin-top:20px;backdrop-filter:blur(10px);font-weight:700;}

@media (max-width: 768px){
  .spike-accounting-container{padding:0 10px;}
  .spike-accounting-title{font-size:2em;}
  .spike-service-grid{grid-template-columns:1fr;gap:20px;}
  .spike-client-types{grid-template-columns:1fr;gap:20px;}
  .spike-main-services,.spike-area-section{padding:25px;}
}/* End custom CSS */