/*-------------------------------------------------------------------------------------
　税理士　CMS使用
-------------------------------------------------------------------------------------*/
/* 新着情報ページ パンくずナビ */
body {
	font-size: 100%; /* WinIE */
	font-family: 'ＭＳ Ｐゴシック','MS PGothic','ヒラギノ角ゴ Pro W3','Hiragino Kaku Gothic Pro','メイリオ',Meiryo,Verdana,Helvetica,Arial,Osaka,sans-serif;
}


div#topicPath {
	width: 930px;
	margin: 5px auto 5px;
	text-align: left;
}

div#topicPath ul li {
	margin:0 15px 0 0;
	padding:3px 0px 0 18px;
	display:inline;
	float:left;
	font-size: 0.825em;
	color:#011932;
	background: url(/zeirishi/images/arw_green.gif) no-repeat left .3em;
}

div#topicPath ul li.btnGoHome {
	padding:0;
	background: none;
}


/* リンク色　パンくずリスト */
div#topicPath ul li a:link { color: #0D6D95; text-decoration: underline;}
div#topicPath ul li a:visited { color: #0D6D95; text-decoration: underline;}
div#topicPath ul li a:hover { color: #FFFFFF; background: #0D6D95; text-decoration: none;}

div#topicPath ul:after,
div#topicPath ul li:after,
div#cms_contents:after,
div#topicPath {
	content: ".";
	display: block;
	visibility: hidden;
	height: 0.1px;
	font-size: 0.1em;
	line-height: 0;
	clear: both;
}



/* CMS */
div.topics ul {
	margin:0;
	padding:0;
}

.topics ul li{
	padding: 10px 20px 10px 15px;
	margin: 0 20px 0px 20px;
	font-size: 14px;
	line-height: 150%;
	background-image: url(/zeirishi/images/arw_green.gif);
	background-repeat: no-repeat;
	background-position: 0 -0.9em;
	width:550px;

}
.topics ul li a:link { color: #0D6D95; text-decoration: none;}
.topics ul li a:visited { color: #0D6D95; text-decoration: none;}
.topics ul li a:hover { color: #FFFFFF; background:#0D6D95;}



div.cms_contents {
    margin: 0 0 18px 0;
	padding:0 0 0 10px;
	width: 645px;
	clear: both;

}

div.cms_contents h1 {
	margin:0 0 10px 10px;
    padding:0 0 0px 20px;
	background: url(/zeirishi/images/tit_news.gif) no-repeat;
	color: #FFFFFF;
	height:42px;
	border-bottom:1px solid #FFFFFF;
	text-indent: -6000px;
}



div.cms_contents ul {
   width:655px;
   margin:0 0 0 10px;
}


div.cms_contents ul li {
    margin:8px 0 0 0;
   	padding:0px 0 5px 20px;
	font-size:0.75em;
	line-height:1.3;
	color:#2A517D;
	
	background:url(/zeirishi/images/top/right/topix/link.gif) no-repeat 4px 0.2em;
}




div.cms_contents p {
	font-size: 12px;
	line-height: 160%;
	margin: 0 0 20px 0px;
	padding:5px;
	letter-spacing: 0.1em;
	color:#555;
}
div.cms_contents h2 {
	padding: 20px 20px 20px 15px;
	margin: 5px 0 15px 20px;
	font-size: 16px;
	line-height: 130%;
	border-bottom: 1px solid #CCCCCC;
	background-repeat: no-repeat;
	color:#666666;
}
div.cms_contents .cms_color_blk {
	font-weight: bold;
}
div.cms_contents .cms_color_red {
	font-weight: bold;
	color: #FF0000;
}
div.cms_contents .cms_color_1 {
	color: #D94C97;
}
div.cms_contents .cms_color_2 {
	color: #006666;
}



div#listpan_navi {
	background-color: #fff;
	text-align: center;
}
div#listpan_navi p {
	margin: 0 auto;
	padding: 6px 0 7px 0;
	width: 930px;
	font-size: 0.825em;
	text-align: left;
	color: #011932;
}
/* リンク色　新着情報ページ パンくずリスト */
div#listpan_navi p a:link { color: #011932; text-decoration: underline;}
div#listpan_navi p a:visited { color: #011932; text-decoration: underline;}
div#listpan_navi p a:hover { color: #2f6299; text-decoration: underline;}




.cms_color_blk0 {
	font-weight: bolder;
	color: #181a1d;
	font-size:160%;
}


.cms_color_blk1 {
	font-weight: bolder;
	color: #181a1d;
	font-size:140%;
}

.cms_color_blk2 {
	font-weight: bold;
	color: #181a1d;
}
.cms_color_blk3 {
	font-weight: bold;
	color: #181a1d;
	font-size:80%
}


.cms_color_red {
	font-weight: bold;
	color: #c90047;
}

.cms_color_red2 {
	font-weight: bold;
	color: #c90047;
	font-size:80%;
}


.cms_color_red {
	color: #c90047;
}


.cms_color_blue1 {
	color: #006699;
}

.cms_color_blue2 {
	color: #006699;
	font-size:140%;
	font-weight: bolder;
}

.cms_color_blue3 {
	color: #006699;
	font-weight: bold;
}

.cms_color_blue4 {
	color: #006699;
	font-size:80%;
	font-weight: bold;
}

.cms_size1{
font-size:140%;
}

.cms_size2{
font-size:120%;
}

.cms_size3{
font-size:90%;
}

.link_to a:link {
	color: #006699;
	text-decoration: none;
	padding-left:16px;
	background: url(../images/arw_green.gif) no-repeat 0px 1px;
}

.link_to a:visited { 
	color: #006699; 
	text-decoration: none;
	padding-left:16px;
	background: url(../images/arw_green.gif) no-repeat 0px 1px;
}

.link_to a:hover { 
	color: #006699; 
	text-decoration: underline;
	padding-left:16px;
	background: url(../images/arw_green.gif) no-repeat 0px 1px;
}


.link_to2 a:link {
	color: #006699;
	text-decoration: none;
	padding-left:10px;
	background: url(../images/arw_mini_green.gif) no-repeat 0px 1px;
}

.link_to2 a:visited { 
	color: #006699; 
	text-decoration: none;
	padding-left:10px;
	background: url(../images/arw_mini_green.gif) no-repeat 0px 1px;
}

.link_to2 a:hover { 
	color: #006699; 
	text-decoration: underline;
	padding-left:10px;
	background: url(../images/arw_mini_green.gif) no-repeat 0px 1px;
}




p,li {
line-height:1.4;
font-size:12px;
}

.cms_table{
	width:573px;
	border:#999999 solid 1px;
	padding:15px 0;
}

.cms_table td{
	padding:3px;
}

td.cms_table_right{
padding-left:20px;
}