/* メニュー画像のちらつき予防 */
html{
	filter:expression(document.execCommand("BackgroundImageCache",false,true));
}

/*　ボックス　*/

div#container{
	width:960px;
	margin:0px auto;
	background-color:#FFF;
}

div#header{
	width: 950px;
	height:42px;
	background-color:#FFF;
	margin: 0px auto;
}

div#pict{
	clear:both;
	width: 950px;
	height:150px;
	margin: 0px auto;
}

div#menu{
	clear:both;
	width: 950px;
	background-color:#FFF;
	margin: 0px auto;
}

div#main{
	clear:both;
	width: 950px;
	xheight:100%;
	background-color:#fff;
	margin: 0px auto;
}

div#left{
	display:inline;
	width: 700px;
	height:100%;
	background-color:#fff;
	margin-left:8px;
	float:left;
}

div#right{
	width: 235px;
	height:100%;
	margin-top:3px;
	margin-bottom:20px;
	padding-left:2px;
	float:right;
}

div#left2{
	display:inline;
	width: 200px;
	height:100%;
	background-color:#fff;
	margin-left:8px;
	float:left;
}

div#right2{
	width: 480px;
	height:100%;
	margin-bottom:20px;
	padding-left:2px;
	float:right;
}

div#footer{
	clear:both;
	width: 950px;
	height:100%;
	background-color:#fff;
	margin: 30px auto;
}



/*　共通、（ヘッダー・フッター）　*/

*{
  margin: 0px;
  padding: 0px;
}

html{
    height:100%;
}

body{
	margin: 0px auto;
    height: 100%;
	font-family:"ＭＳ ゴシック", "Osaka−等幅";
	font-size:80%;
	color:#333;
}

a{
	overflow:hidden;
}

img{
	margin: 0px;
	border: 0px;
}

em{
	font-style:normal;
}

.b{
	font-weight:bold;
}

p,h1,h2,h3,h4,h5,h6,li,ol,dl,dt,dd {
	margin:0px;
	padding:0px;
}

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

.error{
    margin-top: 5px;
    line-height: 140%;
	color:#ff0000;
}

.float{
	float:left;
}

.float_r{
	float:right;
}

.clr{
	clear:both;
}

.glay{
	color:#999999;
}


.box{
	margin:0px 0px 30px 60px;
}

.box1{
	width:482px;
	height:10px;
	margin-left:23px;
	clear:both;
}

.box2{
	background-image:url(../img/box_center.gif);
	background-repeat:repeat-y;
	width:532px;
	height:100%;
	margin-left:23px;
}

.toplogo_l{
	float:left;
	margin:0px;
}

h1{
	color:#ccc;
	font-size:9px;
	font-weight:normal;
	padding:0px 0px 2px 10px;
}

.toplogo_r{
	float:left;
	margin:0px;
	padding:12px 0px 0px 480px;
}

#toppict{
	clear:both;
	width:950px;
	height:151px;
	margin:0px auto;
	border-top:2px #66CC00 solid;
}

.toppict2{
	width:362px;
	height:33px;
	float:left;
}

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

#menu li{
	margin:0px;
	height:33px;
	float:left;
	font-size:30px;
	text-indent:-2999px;
}

#menu li.menuimg{
	text-indent:0px;
}

/*　↓メニューリストのロールオーバー設定↓　*/

#menu li.menu1 a{
	display:block;	/*リンク範囲をブロックに変更*/
	width:146px;	/*リンク範囲の横幅を指定*/
	height:33px;	/*リンク範囲の高さを指定：firefox必須*/
	background-image:url(../img/menu1_a.gif);	/*通常画像*/
	background-position :left top;	/*画像を左上に配置*/
	background-repeat:no-repeat;	/*背景画像を繰り返さない*/
}

#menu li.menu2 a{
	display:block;	/*リンク範囲をブロックに変更*/
	width:146px;	/*リンク範囲の横幅を指定*/
	height:33px;	/*リンク範囲の高さを指定：firefox必須*/
	background-image:url(../img/menu1_b.gif);	/*通常画像*/
	background-position :left top;	/*画像を左上に配置*/
	background-repeat:no-repeat;	/*背景画像を繰り返さない*/
}

#menu li.menu3 a{
	display:block;	/*リンク範囲をブロックに変更*/
	width:146px;	/*リンク範囲の横幅を指定*/
	height:33px;	/*リンク範囲の高さを指定：firefox必須*/
	background-image:url(../img/menu2_a.gif);	/*通常画像*/
	background-position :left top;	/*画像を左上に配置*/
	background-repeat:no-repeat;	/*背景画像を繰り返さない*/
}

#menu li.menu4 a{
	display:block;	/*リンク範囲をブロックに変更*/
	width:146px;	/*リンク範囲の横幅を指定*/
	height:33px;	/*リンク範囲の高さを指定：firefox必須*/
	background-image:url(../img/menu2_b.gif);	/*通常画像*/
	background-position :left top;	/*画像を左上に配置*/
	background-repeat:no-repeat;	/*背景画像を繰り返さない*/
}

#menu li.menu5 a{
	display:block;	/*リンク範囲をブロックに変更*/
	width:146px;	/*リンク範囲の横幅を指定*/
	height:33px;	/*リンク範囲の高さを指定：firefox必須*/
	background-image:url(../img/menu3_a.gif);	/*通常画像*/
	background-position :left top;	/*画像を左上に配置*/
	background-repeat:no-repeat;	/*背景画像を繰り返さない*/
}

#menu li.menu6 a{
	display:block;	/*リンク範囲をブロックに変更*/
	width:146px;	/*リンク範囲の横幅を指定*/
	height:33px;	/*リンク範囲の高さを指定：firefox必須*/
	background-image:url(../img/menu3_b.gif);	/*通常画像*/
	background-position :left top;	/*画像を左上に配置*/
	background-repeat:no-repeat;	/*背景画像を繰り返さない*/
}

#menu li.menu7 a{
	display:block;	/*リンク範囲をブロックに変更*/
	width:150px;	/*リンク範囲の横幅を指定*/
	height:33px;	/*リンク範囲の高さを指定：firefox必須*/
	background-image:url(../img/menu4_a.gif);	/*通常画像*/
	background-position :left top;	/*画像を左上に配置*/
	background-repeat:no-repeat;	/*背景画像を繰り返さない*/
}

#menu li.menu8 a{
	display:block;	/*リンク範囲をブロックに変更*/
	width:150px;	/*リンク範囲の横幅を指定*/
	height:33px;	/*リンク範囲の高さを指定：firefox必須*/
	background-image:url(../img/menu4_b.gif);	/*通常画像*/
	background-position :left top;	/*画像を左上に配置*/
	background-repeat:no-repeat;	/*背景画像を繰り返さない*/
}


.list{
	font-size:12px;
	color:#666666;
	padding-top:4px;
}

.footer_img{
	padding:10px 0px 10px 180px;
	border-style:solid;
	border-width:1px 0px;
	border-color:#66CC00;
}

.footer_box{
	margin:10px 0px 15px;
}

.footer_float{
	float:left;
	margin-right:10px;
}

.footer_link1{
	margin:0px 0px 10px 50px;
}

.footer_link2{
	clear:both;
	margin-left:150px;
	padding-top:5px;
}

.footer_link3{
	margin:0px 0px 10px 10px;
}

.footer_link4{
	clear:both;
	margin-left:70px;
	padding-top:5px;
}

.footer_link5{
	clear:both;
	margin-left:150px;
	padding-top:5px;
}

.copy{
	margin-top:30px;
	padding-left:300px;
}

.numbg{
	clear:both;
	background-image:url(../../common/img/numbg.gif);
	background-repeat:no-repeat;
	padding:12px 0px 0px 50px;
	width:490px;
	height:36px;
	margin:15px 0px 10px 60px;
}

.numbg2{
	background-image:url(../../common/img/numbg2.gif);
	background-repeat:no-repeat;
	padding:12px 0px 0px 30px;
	width:450px;
	height:48px;
	margin:15px 0px 5px 0px;
}


/*　左　*/

div#pr_l{
	width:520px;
	height:100%;
	margin:3px 0px;
	border:1px #666666 solid;
}

.blank_title{
	clear:both;
	margin:15px 0px 0px 10px;
	width:520px;
	height:25px;
	background-image:url(../img/blank_title.gif);
	background-position:center left;
	background-repeat:no-repeat;
	padding:10px 0px 0px 40px;
	font-weight:bold;
	font-size:120%;
}

.blank_title2{
	clear:both;
	margin:15px 0px 5px 30px;
	width:520px;
	height:20px;
	background-image:url(../img/blank_title2.gif);
	background-position:center left;
	background-repeat:no-repeat;
	padding:5px 0px 0px 30px;
	font-weight:bold;
}

.subtitle{
	clear:both;
	margin:15px 0px 0px 10px;
	width:520px;
	height:25px;
}

.subtitle2{
	margin:15px 0px;
	width:520px;
	height:25px;
}

.subtitle3{
	clear:both;
	margin-top:15px;
	width:520px;
	height:25px;
	margin-bottom:20px;
}

.subtitle4{
	margin:15px 0px 0px 10px;
	width:157px;
	height:25px;
}

.text1{
	padding:10px 30px;
	line-height:140%;
}

.text2{
	padding:0px 30px 15px 30px;
	line-height:140%;
}

.text3{
	padding:0px 30px 45px 30px;
	line-height:140%;
}

.text4{
	padding:10px 30px 45px 30px;
	line-height:140%;
	font-size:80%;
}

.text5{
	padding:0px 0px 0px 30px;
	line-height:140%;
}

.text6{
	padding:15px 30px 45px 30px;
	line-height:140%;
}

.text7{
	padding:10px;
	line-height:140%;
}


.text1 strong{
	font-weight:normal;
}

.t-right{
	text-align:right;
}


/*　左　トップページ　*/

.zeimusho_banner{
	width:195px;
	float:right;
	padding-top:5px;
}

.zeimusho_banner2{
	padding:10px 15px 3px 0px;
}

.zeimusho_banner3{
	padding:0px 15px 12px 20px;
}

.top_nagare{
	margin-top:5px;
	margin-bottom:15px;
	float:left;
	padding-left:10px;
}

.topcoordi{
	width:110px;
	border:1px #CCCCCC solid;
	margin:10px 0px 0px 30px;
	height:130px;
	float:left;
	xbackground-image:url(../img/bgcolor_orange2.gif);
	xbackground-repeat:repeat;
}

.topzeirisi{
	width:110px;
	border:1px #CCCCCC solid;
	margin:10px 0px 0px 30px;
	height:140px;
	float:left;
	xbackground-image:url(../img/bgcolor_green2.gif);
	xbackground-repeat:repeat;
}

.topzeirisi2{
	padding:10px 0px 0px 15px;
}

.topzeirisi3{
	padding-left:0px;
}

.topzeirisi_zeimusho{
	width:110px;
	border:1px #CCCCCC solid;
	margin:10px 0px 0px 20px;
	height:140px;
	float:left;
}

.topzeirisi_zeimusho2{
	margin:0px 0px 40px 60px;
}

.topzeirisi_box{
	clear:both;
	padding:5px 0px 0px 0px;
	width:350px;
	height:100%;
	background-image:url(../../img/column2.gif);
	background-repeat:repeat-y;
}

.topzeirisi_pict{
	border:1px #CCCCCC solid;
	width:100px;
	height:100px;
	margin:4px 4px 2px 4px;
}

.topcoordi_pict{
	border:1px #CCCCCC solid;
	width:100px;
	height:100px;
	margin:4px 4px 2px 4px;
}

.topzeirisi_bg{
	width:110px;
	height:30px;
	margin-top:2px;
	text-align:center;
	padding:2px 0px 0px 0px;
}

.topzeirisi_text1{
	font-size:100%;
	font-weight:bold;
}

.topzeirisi_text2{
	font-weight:bold;
	font-size:80%;
}

.topzeirisi_text3{
	font-weight:normal;
	font-size:80%;
}

.ichiran{
	float:right;
	padding:5px 30px 0px 0px;
}

.pr{
	float:right;
	padding:0px 30px 0px 0px;
}

.pr2{
	padding:0px 0px 30px 110px;
}


.hyouji{
	float:left;
	padding-left:30px;
}

.hyouji2{
	float:left;
	padding-left:60px;
}

.hyouji3{
	clear:both;
	padding:5px 0px 0px 60px;
}

.newcolumn{
	padding:10px 10px 0px 30px;
	clear:both;
}

.newcolumn2{
	background-image:url(../../common/img/point2.gif);
	background-repeat:no-repeat;
	background-position:center left;
	padding-left:20px;
	margin:2px 0px 4px 10px;
}

.newcolumn_box{
	float:left;
	width:350px;
}


/*　左　フォームページ　*/

table.form{
	width:550px;
	height:100%;
	font-family:"ＭＳ ゴシック", "Osaka−等幅";
	color:#333;
	margin:15px 0px 40px 50px;
	padding:10px 0px;
}

tr{
	width:500px;
}


td.l{
	padding:1px;
	width:150px;
	font-family:"ＭＳ ゴシック", "Osaka−等幅";
	color:#333;
	background-image:url(../img/bgcolor_green2.gif);
	background-repeat:repeat;
	text-align:center;
}

td.r{
	padding:1px;
	width:350px;
	font-family:"ＭＳ ゴシック", "Osaka−等幅";
	color:#333;
	background:#fff;
}

td.botton{
	text-align:center;
}

.red{
	color:#CC0000;
}

.form_text{
	padding-bottom:10px;
}

input,textarea{
	padding-top:2px;
}

.form_hukidasi{
	background-image:url(../../form_thanks.gif);
	background-repeat:no-repeat;
	width:519px;
	height:115px;
	margin-top:160px;
	margin-left:70px;
	padding-left:80px;
}

.form_hukidasi_title{
	padding:15px 0px 0px 20px;
}

.form_hukidasi_text{
	padding:15px 0px 0px 20px;
}

/*　左　みんなの確定申告とは　*/

.hukidasi_text2{
	line-height:125%;
	padding:30px 15px 0px 30px;
}

.minna_zu{
	padding:20px 0px 30px 110px;
}

.orange{
	color:#F60;
	font-weight:bold;
}

/*　左　流れ　*/

.nagare_box1{
	margin:15px 0px 20px 20px;
	width:680px;
	height:100%;
}

.nagare_title{
	clear:both;
	width:300px;
	padding-left:43px;
}


.nagare_keiyaku{
	padding-top:13px;
	float:left;
	width:117px;
}

.nagare_text1{
	display:inline;
	width:300px;
	height:145px;
	background-image:url(../../nagare/img/nagare_arrow.gif);
	background-repeat:no-repeat;
	float:left;
	padding:8px 13px 0px 40px;
	margin:10px 0px 0px 53px;
}

.nagare_text2{
	float:left;
	width:240px;
	padding:8px 20px 0px 20px;
}

.nagare_text3{
	clear:both;
	width:540px;
	border:1px #6c3 solid;
	margin:30px 0px 30px 70px;
}

.nagare_text4{
	display:inline;
	width:300px;
	height:175px;
	background-image:url(../../nagare/img/nagare_arrow2.gif);
	background-repeat:no-repeat;
	float:left;
	padding:8px 13px 0px 40px;
	margin:10px 0px 0px 53px;
}


.nagare_pict{
	margin-bottom:20px;
	float:left;
	width:190px;
	height:145px;
	border:1px #ccc solid;
}


/*　左　注目　*/


.chumoku_hukidasi{
	margin:10px 0px 0px 20px;
	width:303px;
	height:56px;
	background-image:url(../../chumoku/img/hukidasi.gif);
	background-repeat:no-repeat;
	padding:13px 0px 0px 170px;
}

.chumoku_box1{
	clear:both;
	margin:0px 0px 30px 60px;
	width:550px;
	border:#999 1px solid;
	height:100%;
}

.chumoku_box2{
	background-image:url(../../chumoku/img/bgcolor1.jpg);
	background-repeat:repeat-x;
	height:30px;
}

.chumoku_line{
	margin:0px;
	padding:0px;
	width:550px;
	height:4px;
	background-image:url(../../chumoku/img/line.gif);
	background-repeat:repeat-x;
	font-size:4px;
}

.chumoku_box3{
	background-image:url(../../chumoku/img/bgcolor2.jpg);
	background-repeat:repeat-y;
	height:100%;
}

.chumoku_boxleft{
	width:140px;
	height:150px;
	margin:5px;
	float:left;
}

.chumoku_pict{
	margin-left:10px;
	width:124px;
	height:124px;
	background-image:url(../../chumoku/img/shadow.gif);
	background-repeat:no-repeat;
}

.chumoku_shousai{
	margin:10px 0px 0px 38px;
	background-image:url(../../chumoku/img/point.gif);
	background-repeat:no-repeat;
	background-position:center left;
	padding-left:18px;
}

.chumoku_boxright{
	width:370px;
	float:left;
}

.chumoku_boxright2{
	width:310px;
	float:left;
	height:100%;
}


.chumoku_text1{
	padding:7px 0px 0px 20px;
	font-size:120%;
	font-weight:bold;
}

.chumoku_text1 a{
	text-decoration:none;
	color:#333333;
}

.chumoku_text2{
	margin:4px;
	font-size:120%;
}

.chumoku_text3{
	padding:5px 5px 10px 7px;
	line-height:130%;
}

.message{
	padding:2px;
	font-weight:bold;
}


.shousai_box1{
	background-image:url(../../chumoku/img/bgcolor4.jpg);
	background-repeat:repeat-y;
	clear:both;
	margin:0px 0px 30px 0px;
	width:550px;
	border:#999 1px solid;
	height:100%;
}

.shousai_box2{
	background-image:url(../../chumoku/img/bgcolor3.jpg);
	background-repeat:repeat-x;
	height:30px;
}

.shousai_line{
	margin:0px;
	padding:0px;
	width:550px;
	height:4px;
	background-image:url(../../chumoku/img/line2.gif);
	background-repeat:repeat-x;
	font-size:6px;
}

.shousai_box3{
	xbackground-image:url(../../chumoku/img/bgcolor4.jpg);
	xbackground-repeat:repeat-y;
	xbackground-color:#00FF66;
	xheight:100%;
}

.shousai_subtitle{
	padding:5px 0px 0px 20px;
	clear:both;
}

.shousai_message2{
	padding:5px 0px 10px 20px;
	font-weight:bold;
}

.shousai_text3{
	padding:0px 20px 10px 20px;
	line-height:130%;
}

.shousai_chizu{
	width:280px;
	height:230px;
	xfloat:left;
	border:1px #999 solid;
	margin:10px 10px 10px 20px;
}

.shousai_message1{
	background-image:url(../../chumoku/img/zeirisi/hp.gif);
	background-repeat:no-repeat;
	background-position:center right;
	padding-right:150px;
	margin-right:15px;
}

.zenkoku_box{
	background-image:url(../../chumoku/img/bgcolor2.jpg);
	background-repeat:repeat-y;
	height:100%;
	padding-bottom:5px;
}

.zenkoku_box2{
	background-image:url(../../chumoku/img/bgcolor2.jpg);
	background-repeat:repeat-y;
	height:100%;
}

.zenkoku_shousai{
	margin:10px 0px 0px 0px;
	background-image:url(../../chumoku/img/point.gif);
	background-repeat:no-repeat;
	background-position:center left;
	padding-left:18px;
}

.zenkokou_otoiawase{
	margin:10px 0px 0px 60px;
}

.zenkokou_otoiawase2{
	clear:both;
	margin:10px 0px 0px 60px;
}

.zenkokou_otoiawase2_text{
	margin:0px 0px 40px 60px;
}

.zenkokou_otoiawase3{
	clear:both;
	margin:20px 0px 20px 5px;
}

#map{
	width:200px;
	height:130px;
	float:left;
	border:1px #999 solid;
	margin:10px;
}

#zenkoku_map{
	width:200px;
	height:130px;
	float:left;
	border:1px #999 solid;
	margin:10px;
}

.zenkoku_map{
	width:200px;
	height:130px;
	float:left;
	border:1px #999 solid;
	margin:10px;
}

.zenkoku_form1{
	margin-top:15px;
	margin-bottom:15px;
	padding-left:10px;
	float:left;
}

.zenkoku_form2{
	margin-top:15px;
	margin-bottom:15px;
	float:left;
	padding-left:20px;
}

.shousai2_link{
	padding:7px 0px 10px 20px;
	font-size:120%;
	font-weight:bold;
}

.shousai2_linklist{
	margin:10px 10px 10px 50px;
	clear:both;
}

.shousai2_link2{
	float:left;
	margin:0px 10px 0px 20px;
	padding-left:15px;
	background-image:url(../img/point.gif);
	background-position:center left;
	background-repeat:no-repeat;
}

.chiiki_link{
	font-size:120%;
	margin:10px 0px 0px 20px;
	padding-left:15px;
	font-weight:bold;
	background-image:url(../img/hajimete_point1.gif);
	background-position:center left;
	background-repeat:no-repeat;
}

.chiiki_link2{
	font-size:120%;
	margin:10px 0px 0px 15px;
	width:580px;
	height:25px;
	padding:11px 0px 0px 30px;
	font-weight:bold;
	background-image:url(../../chumoku/img/titlebar.gif);
	background-position:center left;
	background-repeat:no-repeat;
}

.chiiki_link_box{
	height:100%;
	clear:both;
	margin:0px 0px 30px 40px;
	width:600px;
}

.chiiki_title{
	clear:both;
	margin-top:15px;
	width:520px;
	height:26px;
	background-image:url(../../chumoku/img/chiiki_title.gif);
	background-repeat:no-repeat;
}

.chiiki_title2{
	font-size:120%;
	font-weight:bold;
	padding:8px 0px 0px 45px;
}

.chumoku_yuryou{
	padding:5px 0px 0px 107px;
	margin-bottom:15px;
	float:left;
}

.chumoku_muryou{
	margin-top:5px;
	margin-bottom:15px;
	float:left;
	padding-left:12px;
}



/*　会社概要　*/

table.gaiyou{
	width:520px;
	margin:20px 20px 40px 80px;
	border-collapse:collapse;
}

th.gaiyou_l{
	width:150px;
	padding:5px;
	background-image:url(../img/bgcolor_green2.gif);
	background-repeat:repeat;
	border:#66CC00 1px solid;
	border-collapse:collapse;
}

td.gaiyou_r{
	width:330px;
	padding:5px;
	border:#66CC00 1px solid;
	border-collapse:collapse;
}

/*　pp　*/

.pp1{
	margin-top:12px;
	padding-left:35px;
	font-weight:bold;
	font-size:120%;
}

.pp2{
	padding:5px 30px 20px 50px;
	line-height:130%;
}

.pp3{
	padding:5px 30px 45px 50px;
	line-height:130%;
}

/*　マップ　*/

.map_box{
	width:235px;
	margin:15px 0px 0px 30px;
	float:left;
}

.map1{
	background-image:url(../../sitemap/img/point1.gif);
	background-repeat:no-repeat;
	background-position:center left;
	padding-left:15px;
	margin:7px 0px 0px 20px;
}

.map2{
	background-image:url(../../sitemap/img/point2.gif);
	background-repeat:no-repeat;
	background-position:center left;
	padding-left:15px;
	margin:7px 0px 0px 40px;
}

/*　特集　*/

.tokushu{
	width:485px;
	height:100%;
	float:left;
}

div#tokushu_img{
	width:480px;
	height:200px;
	margin:12px 0px 5px 0px;
	height:100%;
	background-image:url(../../img/tokushu.jpg);
	background-repeat:no-repeat;
}

div#tokushu_img2{
	width:680px;
	height:200px;
	margin:12px 0px 5px 10px;
	background-image:url(../../img/tokushu2.jpg);
	background-repeat:no-repeat;
}

.t_ichiran{
	padding-left:360px;
}

.tokushu_menuleft{
	padding:80px 0px 40px 50px;
}

.tokushu_menuleft2{
	padding:60px 0px 40px 70px;
}



.tokushu_menu1{
	font-size:120%;
	margin:3px 0px;
	letter-spacing:1px;
}

.tokushu_menu1 a{
	color:#333333;
	text-decoration:none;
}

.tokushu_menu1 a:hover{
	color:#009933;
	text-decoration:underline;
}


.tokushu_menu1-2{
	font-size:120%;
	padding:3px 0px;
	letter-spacing:1px;
}

.tokushu_menu1-2 a{
	color:#333333;
	text-decoration:none;
}

.tokushu_menu1-2 a:hover{
	color:#FF9900;
	text-decoration:underline;
}


.tokushubn_box{
	width:500px;
	margin:0px 0px 0px 10px;
}

.tokushubn1{
	background-image:url(../../sitemap/img/point1.gif);
	background-repeat:no-repeat;
	background-position:center left;
	padding-left:15px;
	margin:20px 0px 0px 20px;
}

.tokushubn1-2{
	padding-left:20px;
	margin:20px 0px 0px 20px;
}

.tokushubn2{
	padding-left:20px;
	margin:7px 0px 0px 30px;
}

.pict{
	margin:10px;
	float:left;
}

.pict1{
	margin:10px 0px 30px 10px;
}

.pict2{
	margin:20px 0px 30px 0px;
}

.pict3{
	margin:20px 40px;
}

.pict4{
	margin:50px 0px 30px 0px;
}

.pict5{
	margin:0px 0px 0px 20px;
}

.pict6{
	margin:10px 0px 5px 10px;
}

.jimusho{
	padding:10px;
	font-size:120%;
	font-weight:bold;
}

.next{
	padding-left:500px;
}

.tokushu_sub{
	color:#F60;
	font-weight:bold;
	font-size:110%;
	margin:20px 10px 10px 10px;
}

.t001_hitsuyou{
	padding-left:230px;
	margin:30px 0px 20px 0px;
}

.t001_hitsuyou2{
	padding-left:90px;
	margin:10px 0px;
}

.t001_hitsuyou3{
	padding-left:90px;
	margin:10px 0px 40px 0px;
}

.t001_modoru{
	padding-left:90px;
	margin:30px 0px 50px 0px;
}

.t001_nagare{
	padding-left:180px;
	margin:30px 0px 50px 0px;
}

.t001_subtitle{
	padding-left:50px;
	margin:20px 0px 0px 0px;
}

.t001_subtitle2{
	padding-left:60px;
	margin:20px 0px 0px 0px;
}

.t001_box1{
	border:#FF9900 1px solid;
	padding:10px;
	margin:10px 0px 20px 90px;
	width:580px;
	height:100%;
	background-image:url(../img/bgcolor_orange.gif);
	background-repeat:repeat;
}

.t001_box2{
	border:#66CC00 1px solid;
	padding:10px;
	margin:10px 0px 20px 90px;
	width:580px;
	height:100%;
	background-image:url(../img/bgcolor_green.gif);
	background-repeat:repeat;
}

.t001_pict{
	padding:5px;
}

.t001_pict2{
	padding-left:20px;
}

.t001_hyou{
	padding:5px;
	font-weight:bold;
	font-size:110%;
}

.tokushu_or{
	color:#FF6600;
	font-weight:bold;
	font-size:120%;
	padding:0px 0px 10px 0px;

}

.tokushu_gr{
	color:#669900;
	font-weight:bold;
	font-size:120%;
	padding:0px 0px 10px 0px;
}

.tokushu_boxtext{
	line-height:140%;
	padding:10px;
}

.tokushu_text1{
	line-height:140%;
	padding:10px 30px 10px 90px;
}

.t001_boxleft{
	float:left;
	width:270px;
	padding:5px;
	margin:5px;
}

.t001_text1{
	float:left;
	width:250px;
	padding-left:90px;
	line-height:140%;
	margin-bottom:20px;
}

.t001_text2{
	float:left;
	width:300px;
	padding-left:90px;
	line-height:140%;
	margin-bottom:20px;
}

.t001_text3{
	float:left;
	width:300px;
	padding-left:90px;
	line-height:140%;
}

.t001_sakusei-pict{
	float:right;
	padding-right:20px;
}

.t001_subtitle3{
	clear:both;
	padding-left:20px;
	margin:20px 0px 0px 30px;
	background-image:url(../img/point_square.gif);
	background-repeat:no-repeat;
	background-position:center left;
	font-weight:bold;
	font-size:110%;
}


.t001_box3{
	float:left;
	border:#FF9900 1px solid;
	padding:10px;
	margin:10px 0px 20px 10px;
	width:310px;
	height:100%;
	background-image:url(../img/bgcolor_orange.gif);
	background-repeat:repeat;
}

.t001_box4{
	float:left;
	border:#66CC00 1px solid;
	padding:10px;
	margin:10px 0px 20px 10px;
	width:310px;
	height:100%;
	background-image:url(../img/bgcolor_green.gif);
	background-repeat:repeat;
}

.t001_box5{
	border:#66CC00 1px solid;
	padding:10px;
	margin:10px 0px 20px 20px;
	width:600px;
	height:100%;
	background-image:url(../img/bgcolor_green.gif);
	background-repeat:repeat;
}

.t001_box6{
	border:#FF9900 1px solid;
	padding:10px;
	margin:10px 0px 20px 20px;
	width:600px;
	height:100%;
	background-image:url(../img/bgcolor_orange.gif);
	background-repeat:repeat;
}

.t001_subbox{
	border:#999999 1px solid;
	padding:10px;
	margin:10px 0px 20px 20px;
	width:600px;
	height:100%;
}

/*　右　*/

.r_box{
	border:#aaa 1px solid;
	width:218px;
	height:100%;
	margin:2px 0px 12px 8px;
	padding:5px 0px;
}

.r_title{
	width:203px;
	margin-left:7px;
	margin-top:7px;
}


.goriyou_shokai{
	padding:5px 0px 5px 40px;
}

.goriyou_list{
	margin:4px 4px 4px 30px;
	font-size:120%;
}

.goriyou_list2{
	text-align:right;
	margin:4px 25px 4px 0px;
	font-size:120%;
	letter-spacing:2px;
}

.goriyou_img{
	padding:2px 15px 8px;
}

.hajimete_list{
	margin-left:15px;
}

*html .dotline{
	margin-left:-15px;
}

*html .dotline2{
	margin-left:-40px;
}

.hajimete_menu,.hajimete_menu2{
	background-image:url(../img/point.gif);
	background-repeat:no-repeat;
	background-position:left center;
	padding:5px 0px;
	padding-left:20px;
	font-size:120%;
	letter-spacing:1px;
}

.hajimete_menu2{
	background-image:url(../img/hajimete_point2.gif);
	margin:0px 0px 0px 25px;
}

.hajimete_menu a,.hajimete_menu2 a,.chumoku_shousai a{
	color:#333333;
	text-decoration:none;
}

.hajimete_menu a:hover,.hajimete_menu2 a:hover,.chumoku_shousai a:hover{
	color:#0000ff;
	text-decoration:underline;
}



.vlogo{
	text-align:center;
	margin-bottom:3px;
}

/* clearfix */


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

div{
	zoom: 1;
}

/* メリット */

.merit_text1{
	padding:5px 15px;
	line-height:130%;
}

.merit_text2{
	width:450px;
	border:2px #6c3 solid;
	margin:30px 0px 20px 120px;
}

.merit_title{
	padding:5px 0px 0px 15px;
}

.merit_hukidasi{
	background-image:url(../../merit/img/merit_hukidasi.gif);
	background-repeat:no-repeat;
	width:626px;
	height:139px;
	margin:10px 0px 20px 40px;
}

.arrow{
	width:119px;
	height:37px;
	padding-left:280px;
}

.toiawase{
	margin:15px 0px 40px 150px;
}


.hukidasi_title{
	padding:40px 20px 0px 120px;
}

.hukidasi_text{
	line-height:125%;
	padding:5px 25px 0px 120px;
}

/* コラム */
div.leftbox{
	margin-top:10px;
	width:200px;
	height:100%;
	border:#999999 1px solid;
	padding-bottom:5px;
}

.leftbox-top{
	width:200px;
	height:100%;
	background-image:url(../img/bgcolor_green2.gif);
	background-repeat:repeat;
}

.leftbox-title{
	font-size:120%;
	font-weight:bold;
	padding:5px 0px;
	text-align:center;
}

.leftbox-title2{
	font-weight:bold;
	padding:5px 0px;
	text-align:center;
}


.leftbox-list{
	margin:8px 0px 0px 8px;
	padding:0px 5px 0px 15px;
	background-image:url(../img/point_dot.gif);
	background-repeat:no-repeat;
	background-position:top left;
}

.leftbox-line{
	padding-left:12px;
	xmargin:-6px 0px -6px 0px;
}

.leftbox-text1{
	font-size:82%;
	color:#999999;
	padding:0px 5px 0px 25px;
}

div.centerbox{
	margin-top:10px;
	padding:8px;
	width:460px;
	background-image:url(../img/bgcolor_green.gif);
	background-repeat:repeat;
}

div.centerbox2{
	padding:10px;
	width:460px;
}

div.centerbox3{
	padding:10px;
	width:680px;
}

div.centerbox4{
	clear:both;
	padding:10px 0px 10px 7px;
	width:340px;
}

div.newcolumn_box2{
	clear:both;
	padding:10px 0px 0px 7px;
	width:340px;
	height:100%;
	background-image:url(../../img/column2.gif);
	background-repeat:repeat-y;
}

.newcolumn_box3{
	padding:0px 0px 10px 0px;
}

.newcolumn_box4{
	padding:10px 0px 0px 0px;
}

.newcolumn_box5{
	clear:both;
	padding:20px 0px 0px 0px;
}

.centerbox-top{
	width:430px;
	height:100%;
	padding:10px 0px 10px 30px;
	border:#999999 1px solid;
	background-color:#FFFFFF;
	background-image:url(../img/point_flower.gif);
	background-repeat:no-repeat;
	background-position:center left;
}

.centerbox-list{
	margin:8px 0px 0px 8px;
	padding:0px 5px 0px 15px;
	font-size:120%;
	font-weight:bold;
	color:#66CC00;
}

.centerbox-list a{
	color:#FF9900;
}

.centerbox-list2{
	margin:8px 0px 0px 8px;
	padding:0px 5px 0px 15px;
	font-size:120%;
	font-weight:bold;
	color:#66CC00;
}

.centerbox-title{
	font-size:120%;
}

.centerbox-text{
	padding:10px;
	line-height:130%;
}

.centerbox-text2{
	padding:0px 5px 0px 25px;
}

.centerbox-namebox{
	padding:10px;
}

.centerbox-nametext{
	font-size:120%;
	text-align:right;
}

.centerbox-bottom{
	width:430px;
	height:100%;
	padding:5px 0px 5px 20px;
	margin-top:10px;
	background-color:#FFFFFF;
}

div.columnlist{
	padding:0px 30px 10px 40px;
	width:620px;
}

.column-listtitle{
	margin:8px 0px 0px 8px;
	padding:0px 5px 0px 15px;
	background-image:url(../img/point_dot.gif);
	background-repeat:no-repeat;
	background-position:top left;
	font-size:120%;
}


/* コーディネーター */

.coordinator-pict{
	margin:10px 10px 10px 5px;
	float:left;
	border:#CCCCCC 1px solid;
}

/* 税務署 */

.zeimusho_chiiki{
	margin:20px 0px 10px 70px;
	padding:20px;
	width:500px;
	height:100%;
	background-image:url(../img/bgcolor_green.gif);
	background-repeat:repeat;
	border:#66CC00 1px solid;
}

.zeimusho_chiiki_text{
	font-size:120%;
	line-height:150%;
}

.zeimusho_chizu{
	margin:20px 0px 0px 120px;
	background-image:url(../../zeimusho/img/zeimusho_chizu2.gif);
	background-repeat:no-repeat;
	width:450px;
	height:250px;
	padding:20px 0px 0px 0px;
}

.zeimusho_text{
	background-image:url(../../zeimusho/img/hitsuji.gif);
	background-repeat:no-repeat;
	background-position:left center;
	margin:5px 0px 0px 60px;
	padding:20px 10px 30px 80px;
	line-height:140%;
}

.zeimusho_text2{
	background-image:url(../../zeimusho/img/zeimusho_text.gif);
	background-repeat:no-repeat;
	background-position:left center;
	height:55px;
	margin:10px 0px 0px 60px;
	padding:30px 10px 30px 120px;
	line-height:140%;
}

.zeimusho_linkbox{
	clear:both;
	padding-left:30px;
}

.zeimusho_linkbox2{
	clear:both;
	padding-left:45px;
	margin-bottom:10px;
}

.linkl_list{
	margin:4px 4px 4px 20px;
	width:120px;
	float:left;
	font-size:100%;
}

.keywordlink{
	padding-top:20px;
	clear:both;
}

/* 広告掲載 */

.site1{
	float:left;
	margin:10px 0px 0px 25px;

}

.site2{
	float:left;
	margin:10px 0px 0px 15px;

}

.site3{
	clear:both;
	background-image:url(img/koukoku_boxline.gif);
	background-repeat:repeat-y;
}

.site4{
	float:left;
	margin:10px 0px 0px 70px;
	font-size:90%;
}

.site5{
	float:left;
	margin:10px 0px 0px 80px;
	font-size:90%;
}

.koukokutitle2{
	padding:20px 0px 0px 10px;
}

.koukokutitle3{
	font-size:90%;
	font-weight:bold;
	padding:5px 0px 0px 20px;
}

.koukokutitle4{
	padding:5px 0px 0px 40px;
}

.koukokubox{
	clear:both;
	padding:40px 15px 35px 30px;
}

.koukokuboxtop{
	float:left;
}

.koukokuboxline{
	width:570px;
	padding:0px 15px 0px 15px;
	clear:both;
	background-image:url(../../koukoku/img/koukoku_boxline.gif);
	background-repeat:repeat-y;
}

.koukokutext1{
	padding:10px 20px 20px 20px;
	font-size:95%;
	line-height:130%;
}

.koukokutext2{
	padding:0px 20px 10px 20px;
	font-size:95%;
	line-height:130%;
}

.koukokutext3{
	padding:5px 30px 0px 40px;
	font-size:95%;
	line-height:130%;
}

.koukokupict{
	padding:0px 0px 20px 20px;
}

/* link */

.link_table{
	width:640px;
	margin:0px 0px 0px 5px;
	border:0px;
	font-family:"ＭＳ ゴシック", "Osaka−等幅";
}

.link_box2{
	width:650px;
	border:1px #CCCCCC solid;
	margin-left:30px;
	padding:3px;
	height:100%;
}

.link_l1{
	width:140px;
}

.link_l2{
	width:220px;
}

.link_tag{
	background-image:url(../img/bgcolor_green.gif);
	width:280px;
	padding:10px;
}

.link_form1{
	padding:35px 20px 10px 100px;
	float:left;
}

.link_form2{
	padding:10px 0px;
	float:left;
}

.link_box{
	margin:10px 0px 0px 30px;
	clear:both;
	width:650px;
	border-top:2px #CCCCCC solid;
	height:125px;
}

.link_pict{
	width:140px;
	height:105px;
	margin:10px 10px 10px 30px;
	border:1px #CCCCCC solid;
	float:left;
}

.link_name{
	padding:10px;
	font-weight:bold;
}

.link_text{
	padding:10px 30px 10px 10px;
	line-height:130%;
}

.linkform_hukidasi{
	background-image:url(../../form/img/form_thanks.gif);
	background-repeat:no-repeat;
	width:519px;
	height:115px;
	margin-top:100px;
	margin-left:70px;
	padding:10px 0px 0px 80px;
}

/* adsense */
.adsense{
	margin:5px 0px 10px 90px;
}

.adsense_top{
	margin:5px 0px 5px 10px;
	width:210px;
	height:200px;
}

/* zeimuyougo */
.yougo_list{
	padding:10px 10px 5px 10px;
	color:#666666;
	font-size:10pt;
	line-height:130%;
}

/* yayoi */
.yayoi_keisanbox{
	width:640px;
	padding:10px 10px 10px 20px;
	margin-left:20px;
	border:#6FAFD7 2px solid;
}

.yayoi_keisan{
	padding:10px 20px 0px 0px;
}

.yayoi_keisan2{
	background-image:url(../../img/yayoi_keisan2.gif);
	background-repeat:no-repeat;
	width:420px;
	height:100px;
	padding:35px 0px 0px 40px;
}