@charset "Shift_JIS";

/*-------------------------------------------------------------------------------------
　税理士　共通使用
-------------------------------------------------------------------------------------*/
body,div,dl,dt,dd,ul,ol,li,h1,h2,h3,h4,h5,h6,pre,form,fieldset,input,textarea,p,blockquote,th,td {
	margin: 0;
	padding: 0;
}

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;
	background-color: #ffffff;
}

html>/**/body {
  font-size: 16px; /* Except WinIE */
}


html {
	height:100%;
	margin-bottom:1px;
}

h1,h2,h3,h4,h5,h6 {
	font-size: 100%;
	font-weight: bold;
}

p {
	margin: 0 0 0 0;
}

img { border: 0px; }

ul { 
	margin: 0px; 
	padding: 0px; 
	list-style-type: none; 
}

ul li { 
	margin:0px;
	padding:0px;
}

ol {
	margin:0 0 10px 25px;
	padding:0px;
	line-height:1.5;
}

ol li {
	margin:0px;
	padding:0px;
}

/*-------------------------------------------------------------------------------------
　回り込みクリア
-------------------------------------------------------------------------------------*/

.float_left {
	float: left;
	margin: 0 5px 0 0;
}

.float_right {
	float: right;
	margin: 0 0 0 5px;
}

.clear {
	clear: both;
}


.clearfix:after{
	content:".";
	display:block;
	height:0;
	clear:both;
	visibility:hidden;
}

.clearfix{
	display:inline-block;
}

/* Hide from IE-mac \*/
*html .clearfix{ height:1%;}
.clearfix{ display:block;}
/* End hide form IE-mac */

div#header:after,
div#contWrapp:after,
div#pan_navi:after,
div#content:after {
	content: ".";
	display: block;
	visibility: hidden;
	height: 0.1px;
	font-size: 0.1em;
	line-height: 0;
	clear: both;
}

/*-------------------------------------------------------------------------------------
　メイン構造
-------------------------------------------------------------------------------------*/

div#wrapper {
	width:100%;
	text-align:center;
}


div#contWrapp{
	width:100%;
	padding:5px 0 0;
	text-align:center;
	background:url(../images/bg_contwrap.gif) repeat-x left top;
}


div#contWrapp {
	padding:20px 0 0;
}

div#content {
	margin:0 auto;
	padding:0;
	width:930px;
	text-align:left;
    background:url(../images/bg_contents.gif) repeat-y left top;
}

div#mainColmn {
	clear:both;
	width:695px;
	float:left;
}


div#contArea_head {
	margin:0;
	padding:0px 0 20px 0;
	background:#FFFFFF;
}

div#contArea_head p {
	margin:0;
	padding:0;
	background: #FFFFFF;
}

div#contArea_head h2 {
	margin:0;
	padding:0 0 3px 0;
}


div#contArea {
	margin:0px 0px 10px 0px;
	padding:0px 0px 10px 0px;
	border:1px solid #CCCCCC;
	background:#FFFFFF;
}

div#contArea671 {
	margin:0px 0px 10px 0px;
	padding:0px 0px 10px 0px;
	border:1px solid #CCCCCC;
	background:#FFFFFF;
	height:500px;
}


div#contArea h1 {
 margin:0 0 10px 0px;
 padding:1px 1px 1px 1px;
 border-bottom:1px solid #CCCCCC;
}



div#contArea h2 {
	margin:0 0 0px 0;
	padding:1px 1px 0px 1px;
	border-bottom:1px solid #CCCCCC;
}



div#mainCont {
	margin:0 0 10px 29px;
	padding:0 0 0 0 0;
	width: 590px;
}


div#box_request{
   padding:0;
   margin:10px 0 10px 10px;
   display:inline-block;
   background-color:#eee;
   width:673px;
   border:1px #ccc solid;
}

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

div#box_request dl{
   margin:0;
   padding:0px 0 0px 0;
}

div#box_request dt{ 
   margin:3px 0 3px 0;
   padding:5px 0 5px 10px;
   list-style: none;
   line-height:100%;
   background:none;
   font-size:100%;
}

div#box_request dd{
   padding:0 0px 5px 10px;
   margin:0;
   list-style:none;
   float:left;
}


/*-------------------------------------------------------------------------------------
　パンくずナビ
-------------------------------------------------------------------------------------*/

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


div#pan_navi h1{
color:#011932;
}

div#pan_navi ul li {
	margin:0 5px 0 0;
	padding:3px 0px 0 18px;
	display:inline;
	float:left;
	font-size: 0.825em;
	color:#011932;
	background: url(../images/arw_green.gif) no-repeat left .3em;
}

div#pan_navi ul li.btnGoHome {
	margin:0 5px 0 5px;
	padding:3px 0px 2px 0px;
	display:inline;
	float:left;
	font-size: 0.825em;
	color:#011932;
	background:none;
}


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

.orange{color:#FF6600;
}

.green{color:#39AA39;
}



/*-------------------------------------------------------------------------------------
　subMenu 
-------------------------------------------------------------------------------------*/

div#subMenu {
	width:100%;
	height:71px;
	text-align:center;
	background:url(../images/submenu/bg_sub71.gif) repeat-x left top;
}

div#subMenu ul {
	margin:0 auto;
	padding:10px 0 0;
	width:930px;
	border:none;
}



div#subMenu li {
	float:left;
}

div#subMenu li.kouza {
	float:left;
	width:224px;
}



/*-------------------------------------------------------------------------------------
　セレクトページ 
-------------------------------------------------------------------------------------*/


/* プロモーション画像 */
div#promoArea {
	margin:0 auto;
	padding:0;
	width:100%;
	clear:both;
	background:#9FAAB2;
}


/*-------------------------------------------------------------------------------------
　BaseLink
-------------------------------------------------------------------------------------*/


a:link { color: #00578A; text-decoration: none;}
a:visited { color: #00578A; text-decoration: none;}
a:hover  { color: #00578A; text-decoration: underline;}