<div class="cp_qa01">
  <dl>
    <dt>質問テキスト</dt>
    <dd>答えテキスト</dd>
    <dt>質問テキスト</dt>
    <dd>答えテキスト</dd>
  </dl>
</div>

.cp_qa01 dt {
  position: relative;
  margin: 0 0 1.5em 30px;
}
.cp_qa01 dd {
  position: relative;
  margin: 0 0 2em 0;
  padding: 0 0 10px 60px;
  border-bottom: 1px dotted #0097a7;
}
.cp_qa01 dt::before,
.cp_qa01 dd::before {
  position: absolute;
  margin: 0 0.5em 0 -30px;
  color: #ffffff;
  font-weight: bold;
  display: flex;
  justify-content: center;
  align-items: center;
  width: 24px;
  height: 24px;
  clip-path: circle(50% at 50% 50%);
}
.cp_qa01 dt::before {
  content: '？';
  background: #f57c00;
}
.cp_qa01 dd::before {
  content: '！';
  background: #0097a7;
}
.cp_qa01 dt::after,
.cp_qa01 dd::after {
  position: absolute;
  top: 7px;
  width: 10px;
  height: 10px;
  content: '';
  clip-path: polygon(100% 53%, 0 0, 0 100%);
}
.cp_qa01 dt::after {
  left: -10px;
  background: #f57c00;
}
.cp_qa01 dd::after {
  left: 50px;
  background: #0097a7;
}