@charset "utf-8";

/* ==================================================

我妻総合会計事務所 スタイルシート

================================================== */


/* Win版 IE5.x系列用 
--------------------------------------------------------------------*/
@media tty {i{content:"\";/*" "*/}} @import 'common_wie5x.css'; /*";}}/* */


/* 共通 
--------------------------------------------------------------------*/

body,div,p,ul,ol,li,dl,dt,dd,h1,h2,h3,h4,h5,h6,td,th,form {
	margin:0;
	padding:0;
	font-style:normal;
	font-weight:normal;
	font-size:100%;
}
li {
	list-style-type:none;
}
li img {
	vertical-align:top;
}
table {
	border-collapse:collapse;
}
td,th {
	vertical-align:top;
}
th {
	text-align:left;
}
a img {
	border:none;
}

body {
	font-family:"Lucida Grande", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", "ＭＳ Ｐゴシック", Osaka, sans-serif;
	margin:0 0;
	text-align:center;
	font-size:80%;
	line-height:100%;
	color:#646464;
}
.fs {
	font-size:85%;
	line-height:120%;
}
.fl {
	font-size:125%;
	line-height:130%;
}
.b {
	font-weight:bold;
}
.c {
	text-align:center;
}
.r {
	text-align:right;
}
a:link,
a:visited {
	color:#0064b4;
	text-decoration:none;
}
a:hover,
a:active {
	color:#0064b4;
	text-decoration:underline;
}
br.clear {
	clear:both;
	font:0pt/0pt sans-serif;
}
.cf:before,
.cf:after {
	content:"";
	display:table;
}
.cf:after {
	clear:both;
}
.cf {
	zoom:1;
	overflow:hidden;
}
.warning {
	color:#ff0000;
	background-color:#ffffcc;
	border: 1px solid #ff0000;
	padding:5px;
}
.header-bk {
	background:url(../common/header_bk.gif) repeat-x;
	height:119px;
}
.header {
	margin:0 auto;
	width:850px;
	text-align:left;
	height:83px;
}
.header .seo-area h1 {
	float:left;
	width:690px;
	font-size:85%;
	line-height:23px
}
.header .seo-area .privacy-link {
	float:right;
	width:160px;
	text-align:right;
	font-size:85%;
	line-height:23px;
}
.header h2 {
	width:400px;
	float:left;
	padding-top:4px;
}
.header .logo-r {
	width:450px;
	float:right;
	text-align:right;
	padding-top:6px;
}
.header .logo-r .top-tel {
	margin-bottom:7px;
}
.top-menu {
	margin:0 auto;
	width:890px;
}
.top-menu li {
	float:left;
}
.main {
	width:850px;
	margin:0 auto;
	text-align:left;
}
.bk {
	background:url(../common/title_bk.jpg) repeat-x;
}
.title-area .title-left {
	float:left;
	width:400px;
}
.title-area .title-left img {
	margin:32px 0 27px;
}
.title-area .title-left img.other {
	margin:32px 0 17px !important;
}
.title-area .title-right {
	float:right;
	width:450px;
}
.title-area .title-right p {
	color:#fff;
	font-size:85%;
	line-height:120%;
	text-align:right;
	padding-top:50px;
}
.title-area .title-right a {
	color:#fff;
}
.main-area .main-left {
	float:left;
	width:630px;
}
.main-area .main-left .top-image {
	padding-top:10px;
}
.main-area .main-left .top-text {
	padding:10px 0 20px;
	font-size:85%;
	line-height:120%;
}
.main-area .main-right {
	float:right;
	width:200px;
}
.main-area .main-right .rm-bar {
	padding-top:15px;
}
.main-area .main-right .menu-area {
	background-color:#e6e6e6;
	padding:0 1px 1px;
}
.main-area .main-right .menu-area li {
	padding-top:1px;
}
.side-banner-next {
	padding-top:10px;
}
.side-menu-area {
	margin:10px 0;
	border:solid 1px #e6e6e6;
	background-color:#fff;
}
#top .side-menu-area {
	margin:10px 0 0;
}
.side-menu-area li {
	border-top:solid 1px #e6e6e6;
	padding:11px 10px 10px 29px !important;
	font-weight:bold;
	background:url(../common/arrow_7.gif) no-repeat 9px 13px;	
}
.side-menu-area li.top {
	border-top:none !important;
}
.main-area .main-right .banner-area li {
	padding-top:10px;
}
.main-area .main-right .banner-area li.top {
	padding-top:0 !important;
}
.office-info-box {
	border:solid 1px #e6e6e6;
	background-color:#f1f9fe;
	padding:12px 14px 14px;
	margin-top:10px;
}
.office-info-box p {
	font-size:85%;
	line-height:120%;
}
.office-info-box .right-text {
	padding-top:4px;
	font-size:85%;
	line-height:120%;
}
.office-info-box .right-tel {
	padding:5px 0 7px;
}
.office-info-box th {
	padding:0 7px 5px 0;
}
.office-info-box td {
	padding-top:1px;
}
.office-info-box .right-text2 {
	border-top:dotted 1px #d2d2d2;
	padding:7px 0 5px;
	margin-top:3px;
}
.bottom-link {
	padding:50px 0 10px;
	text-align:center;
	font-size:85%;
	line-height:120%;
}
.bottom-link a {
	color:#003278;
}
#top .bottom-link {
	border-bottom:solid 1px #e6e6e6;
}
.footer {
	text-align:center;
}
.footer p {
	padding-top:10px;
	font-size:85%;
	line-height:120%;
	color:#969696;
	font-weight:bold;
}
.footer .copyright {
	background:url(../common/footer_bk.gif) repeat-x;
	height:45px;
}
.footer .copyright p {
	color:#7896b4;
	padding-top:20px;
}
.frame {
	border:solid 1px #e6e6e6;
	padding:25px;
	background-color:#fff;
}
.frame2 {
	border:solid 1px #e6e6e6;
	background-color:#fff;
}
.copy {
	padding-bottom:7px;
}
.page-top-link {
	text-align:right;
	padding-top:4px;
	font-size:85%;
}
.page-top-link img {
	margin-right:5px;
	vertical-align:middle;
}

/* トップページ 
--------------------------------------------------------------------*/
#top .bk {
	background:url(../img/flash_bk.gif) repeat-x !important;
}
#top h3 {
	padding-top:20px;
}
#top h3.top {
	padding-top:0;
}
#top h3.next {
	padding:25px 0 0 20px !important;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk2.gif) no-repeat 0 25px;
}
#top h3.next2 {
	padding:25px 0 5px;
}
#top h3.next3 {
	padding:25px 0 0 20px !important;
	line-height:37px;
	font-weight:bold;
	background:url(../img/bar_bk1.gif) no-repeat 0 25px;
}
#top h3.next4 {
	padding:25px 0 0 20px !important;
	line-height:37px;
	font-weight:bold;
	background:url(../img/bar_bk2.gif) no-repeat 0 25px;
}
#top h3.next5 {
	padding:25px 0 0 20px !important;
	line-height:37px;
	font-weight:bold;
	background:url(../img/bar_bk3.gif) no-repeat 0 25px;
}
#top h3.next6 {
	padding:25px 0 0 20px !important;
	line-height:37px;
	font-weight:bold;
	background:url(../img/bar_bk4.gif) no-repeat 0 25px;
	margin-bottom: 10px;
}
#top h3.next7 {
	padding:25px 0 0 20px !important;
	line-height:37px;
	font-weight:bold;
	background:url(../img/bar_bk5.gif) no-repeat 0 25px;
	margin-bottom: 10px;
}
#top .crossfader {
	position:relative;
	height:230px;
}
#top .crossfader img {
	position:absolute;
	top:0;
	left:0;
	z-index:8;
	opacity:0;
}
#top .crossfader .active {
	z-index:10;
	opacity:1.0;
}
#top .crossfader .last-active {
	z-index:9;
}
#top .top-main-area {
	padding-top:20px;
}
#top .top-main-area .top-main-left {
	float:left;
	width:630px;
	padding-top:8px;
}
#top .main-banner-area .left {
	margin-right:10px;
}
#top .guest-area img {
	margin:9px 9px 0 0;
}
#top .guest-area img.no-space {
	margin-right:0 !important;
}
#top .merit-text {
	line-height:130%;
}
#top .merit-area {
	padding-top: 10px;
}
#top .merit-area .merit-left {
	float: left;
	width: 310px;
}
#top .merit-area .merit-right {
	float: right;
	width: 310px;
}
#top .merit-area .merit {
	border: solid 1px #dcc896;
	background: url(../img/merit_bk.png) repeat-y;
	display: table;
}
#top .merit-area .merit .photo {
	display: table-cell;
	width: 54px;
	padding-top: 5px;
	text-align: center;
	vertical-align: middle;
}
#top .merit-area .merit .photo-r {
	display: table-cell;
	width: 254px;
	vertical-align: middle;
}
#top .merit-area .merit .photo-r p {
	font-weight: bold;
	font-family:"Lucida Grande", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", "メイリオ", Meiryo, "ＭＳ Ｐゴシック", Osaka, sans-serif;
	line-height: 130%;
	padding: 11px 10px 10px 15px;
}
#top .feature-area {
	padding-top: 20px;
}
#top .feature-area .feature-left {
	float: left;
	width: 305px;
}
#top .feature-area .feature-right {
	float: right;
	width: 305px;
}
#top .feature-area h4 {
	padding-bottom: 5px;
}
#top .feature-area a {
	color: #646464;
}
#top .feature-area a:hover img,
#top .feature-area a:hover p {
	filter:alpha(opacity=70);
    -moz-opacity: 0.7;
    opacity: 0.7;
}
#top .feature-area .feature {
	border: solid 1px #d2d2d2;
	padding: 15px;
	background-color: #fff;
}
#top .feature-area .feature .photo {
	float: left;
	width: 120px;
}
#top .feature-area .feature .photo-r {
	float: right;
	width: 140px;
}
#top .feature-area .feature .photo-r p {
	font-family:"Lucida Grande", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", "メイリオ", Meiryo, "ＭＳ Ｐゴシック", Osaka, sans-serif;
	line-height: 150%;
	font-size: 90%;
}
#top .feature-area .feature .photo-r .color1 {
	color: #0064b4;
	font-weight: bold;
}
#top .feature-area .feature .photo-r .color2 {
	color: #ff961e;
	font-weight: bold;
}
#top .feature-area .feature .photo-r .color3 {
	color: #e61e1e;
	font-weight: bold;
}
#top .feature-area .feature .photo-r .color4 {
	color: #32b4b4;
	font-weight: bold;
}
#top .feature-area .feature .photo-r .color5 {
	color: #7864b4;
	font-weight: bold;
}
#top .feature-area .feature .photo-r .color6 {
	color: #32aa32;
	font-weight: bold;
}
#top .characteristic-area {
	padding-top: 15px;
}
#top .characteristic-area .characteristic-left {
	float: left;
	width: 215px;
}
#top .characteristic-area .characteristic-right {
	float: right;
	width: 200px;
}
#top .characteristic-area .characteristic-left .characteristic {
	margin-right: 15px;
}
#top .characteristic-area .characteristic {
	font-family:"Lucida Grande", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", "メイリオ", Meiryo, "ＭＳ Ｐゴシック", Osaka, sans-serif;
	line-height: 150%;
	border: solid 1px #96be3c;
	background-color: #fff;
}
#top .characteristic-area .characteristic-i {
	padding: 5px 10px 10px;
}
#top .characteristic-area .text2 {
	line-height: 120%;
	padding: 8px 0 3px;
	font-weight: bold;
	color: #00961e;
}
#top .jyouken th,
#top .jyouken td {
	padding: 13px 0 12px;
	border-bottom: solid 1px #fff;
	font-family:"Lucida Grande", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", "メイリオ", Meiryo, "ＭＳ Ｐゴシック", Osaka, sans-serif;
	line-height: 150%;
	vertical-align: middle;
}
#top .jyouken th.color,
#top .jyouken td.color {
	background-color: #ebf0fa;
}
#top .jyouken th {
	width: 140px;
	background-color: #233277;
}
#top .jyouken th p {
	text-align: center;
	font-weight: bold;
	color: #fff;
}
#top .jyouken td p {
	padding: 0 15px;
}

#top .whats-bk {
	border:solid 1px #e6e6e6;
	background-color:#fff;
}
#top .whatsnew th,
#top .whatsnew td {
	border-top:dotted 1px #d2d2d2;
}
#top .whatsnew th.top,
#top .whatsnew td.top {
	border-top:none !important;
}
#top .whatsnew th p {
	background:url(../common/arrow_1.gif) no-repeat 13px 15px;
	padding:9px 10px 9px 25px;
	text-align:left;
	font-size: 10pt;
	font-family: "Lucida Grande", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", "ＭＳ Ｐゴシック", Osaka, sans-serif;
	color: #646464;
}
#top .whatsnew td p {
	padding:9px 10px 9px 0;
	text-align:left;
}
#top .news-area .news-left {
	float:left;
	width:308px;
}
#top .news-area .news-right {
	float:right;
	width:308px;
}
#top .news-box {
	border:solid 1px #e6e6e6;
	background-color:#fff;
}
#top .news-area .news-left li {
	background:url(../common/arrow_5.gif) no-repeat 13px 13px;
	padding:10px 10px 10px 29px;
	border-top:dotted 1px #e6e6e6;
}
#top .news-area .news-left li.top {
	border-top:none !important;
}
#top .news-area .news-right dt {
	background:url(../common/arrow_6.gif) no-repeat 13px 10px;
	padding:9px 10px 0 29px;
	border-top:dotted 1px #e6e6e6;
	font-size:85%;
	line-height:120%;
	color:#969696;
}
#top .news-area .news-right dt.top {
	border-top:none !important;
}
#top .news-area .news-right dd {
	padding:0 10px 8px 29px;
}
#top .kuwashiku {
	text-align:right;
	padding-top:4px;
	font-size:85%;
}
#top .kuwashiku img {
	margin-right:5px;
	vertical-align:middle;
}

#top .promise td {
	border:solid 1px #e6e6e6;
}
#top .promise td p {
	font-size:85%;
	line-height:120%;
	padding:8px 8px 10px;
}
#top .top-main-area .top-main-right {
	float:right;
	width:200px;
}
#top .top-banner-area img {
	margin-top:10px;
}
#top .top-banner-area img.space {
	margin-bottom:5px !important;
}
#top .cooperation-box {
	border:solid 1px #e6e6e6;
	background-color:#fefbf0;
	padding:12px 14px 10px;
}
#top .cooperation-box .text {
	padding:7px 0 3px;
	font-weight:bold;
	font-size:85%;
	line-height:120%;
}
#top .top-main-area .top-main-right .right-text-area {
	font-size:85%;
	line-height:120%;
	padding:10px 0;
	border-bottom:dotted 1px #d2d2d2;
	background-color:#fff;
}
#top .top-main-area .top-main-right .no-line {
	border-bottom:none !important;
}
#top .top-main-area .top-main-right .photo {
	float:left;
	width:45px;
}
#top .top-main-area .top-main-right .photo-r {
	float:right;
	width:145px;
}
#top .side-text-area {
	font-family:"Lucida Grande", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", "メイリオ", Meiryo, "ＭＳ Ｐゴシック", Osaka, sans-serif;
	margin-top: 10px;
	background: url(../img/side_bk.gif) repeat;
	font-size: 85%;
	line-height: 140%;
}
#top .side-text-area-i {
	padding: 15px;
}
#top .side-text-area .side-text {
	background-color: #0087b4;
	padding: 12px 15px 11px;
	color: #fff;
}
#top .side-text-area .side-text2 {
	padding-top: 10px;
}
#top .side-text-area .side-text-box {
	margin-top: 10px;
	background-color: #fff;
	padding: 13px 15px 12px;
}
#top .side-text-area .side-text3 {
	padding-bottom: 3px;
	font-weight: bold;
	color: #0087b4;
}
#top .side-text-area ul {
	padding: 5px 15px 14px;
}
#top .side-text-area ul li {
	font-weight: bold;
	margin-top: 7px;
	border-top: dotted 1px #0087b4;
	padding-top: 8px;
}
#top .side-text-area ul li.top {
	margin-top: 0;
	border-top: none !important;
	padding-top: 8px;
}
#top .univ-area {
	font-family:"Lucida Grande", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", "メイリオ", Meiryo, "ＭＳ Ｐゴシック", Osaka, sans-serif;
	margin-top: 20px;
	border-top:solid 3px #ff6400;
	background: url(../common/side_bk.gif) repeat;
	padding: 13px 15px 15px;
	line-height: 120%;
}
#top .univ-area .univ-title {
	padding-bottom: 3px;
	font-weight: bold;
	color: #ff6400;
}
#top .univ-area .univ-text {
	font-size: 85%;
}
#top .univ-area .univ-photo {
	padding-top: 10px;
	text-align: center;
}
#top .timeline {
	margin-top: 10px;
	border: solid 1px #d2d2d2;
}

/* 業務案内 
--------------------------------------------------------------------*/
#service h3 {
	padding-top:25px;
}
#service .service-area {
	padding-top:10px;
}
#service .service-area .service-left {
	float:left;
	width:310px;
}
#service .service-area .service-right {
	float:right;
	width:310px;
}
#service .service-area .box {
	border:solid 1px #e6e6e6;
	background-color:#fff;
	padding:1px 1px 0;
}
#service .service-area .box .photo {
	float:left;
	width:55px;
}
#service .service-area .box .photo-r {
	float:right;
	width:251px;
}
#service .service-area .box .photo-r p {
	padding:7px 10px;
	font-size:85%;
	line-height:120%;
}

/* 税務顧問 
--------------------------------------------------------------------*/
#tax h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#tax h4.next {
	padding:40px 0 10px;
}
#tax h4.next2 {
	padding-top:40px;
}
#tax .top-image {
	padding:0 0 20px;
}
#tax .frame {
	padding:15px 25px 60px;
}
#tax .tax-top .photo {
	float:left;
	width:200px;
}
#tax .tax-top .photo-r {
	float:right;
	width:358px;
}
#tax .tax-top .copy {
	padding-top:5px;
}
#tax .copy2 {
	padding:15px 0 20px;
}
#tax .report-area {
	padding-bottom:20px;
}
#tax .report-area .report-left {
	float:left;
	width:279px;
}
#tax .report-area .report-right {
	float:right;
	width:279px;
}
#tax .report-area ul {
	padding-top:5px;
}
#tax .report-area li {
	background:url(../service/img/tax/icon_pdf.gif) no-repeat 0 2px;
	padding:3px 0 3px 23px;
}
#tax .reader-box {
	border:solid 1px #f0f0f0;
	background-color:#f8f8f8;
	padding:10px 15px;
}
#tax .reader-box .left {
	float:left;
	width:90px;
}
#tax .reader-box .right {
	float:right;
	width:443px;
}
#tax .flow {
	padding-top:10px;
}
#tax .flow .left {
	float:left;
	width:59px;
}
#tax .flow .right {
	float:right;
	width:509px;
	background:url(../service/img/tax/box_bk.gif) repeat-y;
}
#tax .flow .right p {
	padding-left:15px;
	padding-right:15px;
}
#tax .flow .right .title {
	font-weight:bold;
	color:#96c8e6;
	padding:1px 15px 3px;
}
#tax .flow .right .text {
	padding-bottom:2px;
}

/* 起業サポート 
--------------------------------------------------------------------*/
#insurance h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#insurance h3.next {
	padding-top:30px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 30px;	
}
#insurance h4.top {
	padding-top:30px;
}
#insurance h4.next {
	padding:30px 0 10px;
}
#insurance h5 {
	color:#0d208a;
	padding-bottom:5px;
}
#insurance h5.top {
	padding-top:15px;
}
#insurance h5.next {
	padding-top:30px;
}
#insurance .top-image {
	padding:0 0 20px;
}
#insurance .frame {
	padding:15px 25px 50px;
}
#insurance .insurance-top .photo {
	float:left;
	width:200px;
}
#insurance .insurance-top .photo-r {
	float:right;
	width:358px;
}
#insurance .insurance-top .copy {
	padding-top:5px;
}
#insurance .service th,
#insurance .service td {
	border:solid 1px #e6e6e6;
	padding:10px 0;
	vertical-align:middle;
}
#insurance .service th {
	background-color:#f4f9fc;
}
#insurance .service th p,
#insurance .service td p {
	padding:0 15px;
}
#insurance .service .contents {
	padding:0 15px !important;
}
#insurance .contents {
	padding:0 10px;
}
#insurance .contents li {
	background:url(../common/arrow_2.gif) no-repeat 0 7px;
	padding:2px 0 2px 10px;
}
#insurance .in {
	padding:0 10px;
}
#insurance .image {
	padding-top:5px;
}
#insurance .contact-box {
	border:solid 1px #ffc8c8;
	background-color:#ffeeee;
	padding:10px 15px;
	margin-top:20px;
}
#insurance .contact-box .title {
	font-weight:bold;
	color:#ff6464;
	padding-bottom:3px;
}
#insurance .contact-box ul {
	padding-top:3px;
}
#insurance .contact-box li {
	background:url(../common/arrow_4.gif) no-repeat 0 6px;
	padding:1px 0 1px 10px;
}
#insurance .contents-area {
	padding:10px 0 15px;
	border-bottom:dotted 1px #d2d2d2;
	margin-bottom:5px;
}
#insurance .contents-area .copy {
	padding:0 0 5px 10px;
}

/* 起業サポート 
--------------------------------------------------------------------*/
#establishment h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#establishment h4.top {
	padding-top:20px;
}
#establishment h4.next {
	padding-top:40px;
}
#establishment .top-image {
	padding:0 0 20px;
}
#establishment .frame {
	padding:15px 25px 60px;
}
#establishment .establishment-top .photo {
	float:left;
	width:200px;
}
#establishment .establishment-top .photo-r {
	float:right;
	width:358px;
}
#establishment .establishment-top .copy {
	padding-top:5px;
}
#establishment .contact-area {
	padding-top:20px;
}
#establishment .contact-area-i {
	background:url(../service/img/establishment/contact_bk.jpg) no-repeat;
	text-align:right;
	height:90px;
}
#establishment .contact-area-i img {
	margin:60px 10px 0 0;
}
#establishment .merit-area {
	padding:10px;
	border-bottom:dotted 1px #d2d2d2;
}
#establishment .last-merit {
	border-bottom:solid 1px #d2d2d2 !important;
}
#establishment .merit-area .photo {
	float:left;
	width:52px;
}
#establishment .merit-area .photo-r {
	float:right;
	width:495px;
}
#establishment .flow {
	padding-top:10px;
}
#establishment .flow .left {
	float:left;
	width:59px;
}
#establishment .flow .right {
	float:right;
	width:509px;
	background:url(../service/img/establishment/box_bk.gif) repeat-y;
}
#establishment .flow .right p {
	padding-left:15px;
	padding-right:15px;
}
#establishment .flow .right .title {
	font-weight:bold;
	color:#96c8e6;
	padding:1px 15px 3px;
}
#establishment .flow .right .text {
	padding-bottom:2px;
}
#establishment .establishment {
	padding-top:5px;
}
#establishment .establishment li {
	padding:2px 10px;
	font-weight:bold;
}
#establishment .establishment li span {
	color:#0064b4;
}
#establishment .price {
	margin:7px 0 10px;
}
#establishment .price th,
#establishment .price td {
	border:solid 1px #78c8fa;
	padding:10px 0;
}
#establishment .price th {
	background-color:#f4f9fc;
}
#establishment .price th.last {
	background-color:#bbe3fc;
}
#establishment .price th p,
#establishment .price td p {
	padding:0 10px;
	font-weight:bold;
}
#establishment .price td p {
	text-align:center;
}
#establishment .price td.last p {
	color:#ff3264 !important;
}

/* 特殊法人サポート 
--------------------------------------------------------------------*/
#public_corp h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#public_corp h4 {
	padding-top:40px;
}
#public_corp .top-image {
	padding:0 0 20px;
}
#public_corp .frame {
	padding:15px 25px 35px;
}
#public_corp .public-corp-top .photo {
	float:left;
	width:200px;
}
#public_corp .public-corp-top .photo-r {
	float:right;
	width:358px;
}
#public_corp .public-corp-top .copy {
	padding-top:5px;
}
#public_corp .list {
	margin-top:10px;
}
#public_corp .list th,
#public_corp .list td {
	border:solid 1px #e1e6eb;
	padding:10px 0;
}
#public_corp .list th.top ,
#public_corp .list td.top {
	background-color:#f6f7f9;
	vertical-align:middle;
	padding:7px 0 !important;
}
#public_corp .list th {
	background-color:#f4f9fc;
}
#public_corp .list th p,
#public_corp .list td p {
	padding:0 10px;
}
#public_corp .list th.top p,
#public_corp .list td.top p {
	font-size:85%;
	line-height:120%;
	text-align:center;
}
#public_corp .list td.right {
	vertical-align:middle;
}

/* コンサルティング 
--------------------------------------------------------------------*/
#consulting h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 20px;
	padding-top:20px;
}
#consulting .frame {
	border:solid 1px #e6e6e6;
	padding:18px 25px;
	background-color:#fff;
}
#consulting .consulting li {
	background:url(../common/arrow_2.gif) no-repeat 0 6px;
	padding:0 0 4px 10px;
}
	
/* 会計監査 
--------------------------------------------------------------------*/
#audit h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#audit h4 {
	padding-top:40px;
}
#audit .top-image {
	padding:0 0 20px;
}
#audit .frame {
	padding:15px 25px 35px;
}
#audit .audit-top .photo {
	float:left;
	width:200px;
}
#audit .audit-top .photo-r {
	float:right;
	width:358px;
}
#audit .audit-top .copy {
	padding-top:5px;
}
#audit .audit {
	padding:5px 10px 0;
}
#audit .audit li {
	background:url(../common/arrow_2.gif) no-repeat 0 7px;
	padding:2px 0 2px 10px;
}

/* 不動産賃貸収入のあるお客様 
--------------------------------------------------------------------*/
#chintai h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#chintai h4 {
	padding:15px 0 12px;
}
#chintai .top-image {
	padding:0 0 20px;
}
#chintai .frame {
	padding:15px 25px 40px;
}
#chintai .chintai {
	padding-bottom:25px;
}
#chintai .chintai .photo {
	float:left;
	width:180px;
}
#chintai .chintai .photo-r {
	float:right;
	width:378px;
}
#chintai .chintai .copy {
	padding-top:5px;
}
#chintai .chintai table {
	margin-top:10px;
}
#chintai .chintai th,
#chintai .chintai td {
	border:solid 1px #d2d2d2;
	padding:7px 0;
}
#chintai .chintai td {
	width:140px;
}
#chintai .chintai th {
	background-color:#f0f0f0;
}
#chintai .chintai th p,
#chintai .chintai td p {
	padding:0 12px;
}
#chintai .last-text {
	border-top:solid 1px #d2d2d2;
	padding-top:12px;
	font-size:85%;
	line-height:120%;
	padding-bottom:30px;
}

/* 確定申告
--------------------------------------------------------------------*/
#final_tax h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#final_tax h4.top {
	padding:30px 0 10px;
}
#final_tax h4 {
	padding:40px 0 7px;
}
#final_tax .top-image {
	padding:0 0 20px;
}
#final_tax .frame {
	padding:15px 25px 60px;
}
#final_tax .final-tax-top .photo {
	float:left;
	width:200px;
}
#final_tax .final-tax-top .photo-r {
	float:right;
	width:358px;
}
#final_tax .final-tax-top .copy {
	padding-top:5px;
}
#final_tax .in {
	padding:0 10px;
}
#final_tax .image {
	padding:12px 0 5px;
}
#final_tax .text {
	padding:2px 0 25px 2px;
	font-size:85%;
	line-height:120%;
}
#final_tax .case-area {
	width:558px;
}
#final_tax .case-area .case-left {
	float:left;
	width:142px;
}
#final_tax .case-area .case-left p {
	padding-right:10px;
}
#final_tax .case-area .case-right {
	float:right;
	width:132px;
}
#final_tax .case-area .title {
	font-weight:bold;
	padding-top:5px;
}
#final_tax .case-area .title span {
	font-weight:normal !important;
	font-size:85%;
}
#final_tax .case-space {
	padding-top:20px;
}

/* 医師・歯科医師のお客様
--------------------------------------------------------------------*/
#doctor h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#doctor h4.top {
	padding:30px 0 10px;
}
#doctor h4 {
	padding:40px 0 10px;
}
#doctor .top-image {
	padding:0 0 20px;
}
#doctor .frame {
	padding:15px 25px 60px;
}
#doctor .doctor-top .photo {
	float:left;
	width:200px;
}
#doctor .doctor-top .photo-r {
	float:right;
	width:358px;
}
#doctor .doctor-top .copy {
	padding-top:5px;
}
#doctor .doctor-top .copy2 {
	padding:5px 0 2px;
}
#doctor .doctor-top dt {
	padding-top:8px;
}
#doctor .doctor-top dd {
	padding-bottom:6px;
	border-bottom:dotted 1px #d2d2d2;
}
#doctor .support-area .support-left {
	float:left;
	width:196px;
}
#doctor .support-area .support-left p {
	padding-right:10px;
}
#doctor .support-area .support-right {
	float:right;
	width:186px;
}
#doctor .support-area .title {
	font-weight:bold;
	padding:5px 0 2px;
}
#doctor .support-area li {
	background:url(../common/arrow_2.gif) no-repeat 3px 6px;
	padding:1px 0 1px 13px;
}

/* 相続申告のお客様
--------------------------------------------------------------------*/
#succession h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#succession h4 {
	padding:40px 0 10px;
}
#succession h5 {
	padding-bottom:10px;
}
#succession h5.next {
	padding-top:30px;
}
#succession .top-image {
	padding:0 0 20px;
}
#succession .frame {
	padding:15px 25px 60px;
}
#succession .succession-top .photo {
	float:left;
	width:200px;
}
#succession .succession-top .photo-r {
	float:right;
	width:358px;
}
#succession .succession-top .copy {
	padding-top:5px;
}
#succession .in {
	padding:0 10px;
}
#succession .flow .photo {
	float:left;
	width:120px;
}
#succession .flow .photo-r {
	float:right;
	width:418px;
}
#succession .flow .copy {
	padding-top:5px;
}
#succession .flow .box {
	border:solid 1px #ffdede;
	background-color:#ffecec;
	padding:10px 15px;
	margin-top:10px;
}
#succession .flow .box p {
	color:#ff3264;
}

/* 事務所概要 
--------------------------------------------------------------------*/
#office h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#office h3.next {
	padding-top:30px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 30px;	
}
#office .info th {
	background-color:#f7f8f9;
}
#office .info th,
#office .info td {
	border:solid 1px #e6e6e6;
	padding:7px 0;
}
#office .info th p,
#office .info td p {
	padding:0 10px;
}
#office .info th p {
	font-weight:bold;
}
#office .info td img {
	margin:3px 0 0 10px;
}
#office .info td .tel-left {
	float:left;
	width:50px;
}
#office .info td .tel-left p {
	padding-right:0 !important;
}
#office .info td .tel-right {
	float:left;
	width:200px;
}
#office .info td .tel-right p {
	padding-left:0 !important;
}
#office .access {
	background:url(../common/arrow_2.gif) no-repeat 3px 21px;
	padding:15px 0 10px 13px;
	font-weight:bold;
}	

/* 所長紹介 
--------------------------------------------------------------------*/
#introduction h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#introduction h3.next {
	padding-top:30px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 30px;	
}
#introduction h4.top {
	padding:25px 0 7px;
}
#introduction h4.next {
	padding:40px 0 7px;
}
#introduction h4.next2 {
	padding-top:40px;
}
#introduction .in {
	padding:0 10px;
}
#introduction .introduction-top .photo {
	float:left;
	width:135px;
}
#introduction .introduction-top .photo-r {
	float:right;
	width:423px;
}
#introduction .introduction-top .greeting {
	padding:25px 0 5px;
}
#introduction .career dt {
	background:url(../common/arrow_2.gif) no-repeat 10px 16px;
	padding:10px 10px 3px 20px;
	font-weight:bold;
}
#introduction .career dd {
	padding:0 10px 12px 10px;
	border-bottom:dotted 1px #b4bec8;
}
#introduction .career dd.last {
	padding:0 10px !important;
	border-bottom:none !important;
}
#introduction .taste p {
	background:url(../common/arrow_2.gif) no-repeat 10px 16px;
	padding:10px 10px 10px 20px;
	border-bottom:dotted 1px #b4bec8;
	font-weight:bold;
}
#introduction .taste p span {
	font-weight:normal;
}
#introduction .taste p.last {
	border-bottom:none !important;
	margin-bottom:20px;
}
#introduction .net th,
#introduction .net td {
	border-bottom:solid 1px #e6e6e6;
	padding:7px 0;
}
#introduction .net th p {
	font-weight:bold;
	background:url(../common/arrow_2.gif) no-repeat 10px 6px;
	padding-left:20px;
}
#introduction .net td p {
	padding:0 10px;
}
#introduction .logo {
	padding:2px 0 7px;
}
#introduction .logo2 {
	padding-bottom:10px;
}
#introduction .text {
	padding:0 10px 30px;
}

/* 行動指針 
--------------------------------------------------------------------*/
#action h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#action .action dt {
	font-weight:bold;
	color:#323296;
	padding:9px 17px 1px;
}
#action .action dd {
	border-bottom:dotted 1px #d2d2d2;
	padding:0 15px 9px;
}
#action .action dd.last {
	border-bottom:none !important;
}

/* 料金表 
--------------------------------------------------------------------*/
#price h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 20px;
	padding-top:20px;
}
#price h4 {
	color:#0d208a;
	padding:30px 0 5px;
}
#price h4.top {
	padding-top:20px !important;
}
#price h4.next {
	border-bottom:solid 1px #e6e6e6;
	margin-bottom:7px;
}
#price h4.top2 {
	padding-top:0 !important;
}
#price .frame {
	padding:20px 25px 35px;
}
#price .price th,
#price .price td {
	border:solid 1px #e6e6e6;
	padding:10px 0;
	vertical-align:middle;
}
#price .price td.none-l {
	border-right:none !important;
}
#price .price td.none-r {
	border-left:none !important;
}
#price .price th p,
#price .price td p {
	padding:0 10px;
}
#price .price td p {
	color:#b40000;
	text-align:center;
}
#price .price td p.r {
	text-align:right !important;
	padding-right:40px !important;
}
#price .price td p.r2 {
	text-align:right !important;
	padding-right:0 !important;
}
#price .price td p.normal {
	color:#646464;
}
#price .price td p.l {
	text-align:left;
}
#price .price td p.text2 {
	padding-top:3px;
	font-size:85%;
	line-height:120%;
}
#price .text {
	padding-top:5px;
}
#price .red {
	color:#b40000;
}
#price .kome {
	padding:20px 0 10px;
	font-size:85%;
	line-height:120%;
}

/* 不動産賃貸収入のあるお客様 
--------------------------------------------------------------------*/
#advice h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#advice h4 {
	padding:15px 0 12px;
}
#advice .top-image {
	padding:0 0 20px;
}
#advice .frame {
	padding:10px 25px 40px;
}
#advice .advice {
	padding:16px 0;
	border-bottom:dotted 1px #d2d2d2;
}
#advice .advice-last {
	border-bottom:none !important;
}
#advice .advice .photo {
	float:left;
	width:180px;
}
#advice .advice .photo-r {
	float:right;
	width:378px;
}
#advice .advice .copy {
	padding-top:5px;
}

/* ワンストップサービスのメリット
--------------------------------------------------------------------*/
#merit h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 20px;
	padding-top:20px;
}
#merit h4 {
	padding:30px 0 10px;
}
#merit h4.top {
	padding-top:40px;
}
#merit .frame {
	padding:15px 25px 50px;
}
#merit .image {
	padding-top:10px;
}
#merit .merit {
	padding:0 10px;
}
#merit .merit .photo {
	float:left;
	width:150px;
}
#merit .merit .photo-r {
	float:right;
	width:393px;
}
#merit .merit {
	padding:0 10px;
}
#merit .merit li {
	background:url(../common/arrow_2.gif) no-repeat 0 7px;
	padding:2px 0 2px 10px;
}
#merit .merit li span {
	font-size:85%;
	line-height:120%;
}
#merit .last {
	padding-bottom:30px !important;
}
#merit .last-text {
	border-top:dotted 1px #d2d2d2;
	padding-top:10px;
}

/* 売上10億円突破のための戦略
--------------------------------------------------------------------*/
#strategy h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 20px;
	padding-top:20px;
}
#strategy h4 {
	padding:40px 0 10px;
}
#strategy .frame {
	padding:15px 25px 50px;
}
#strategy .strategy-top .photo {
	float:left;
	width:150px;
}
#strategy .strategy-top .photo-r {
	float:right;
	width:408px;
}
#strategy .strategy-top .copy {
	padding-top:5px;
}
#strategy .strategy-top .photo-r .jitsuwa {
	margin:10px 0 3px;
}
#strategy .strategy-top ul {
	padding-bottom:3px;
}
#strategy .strategy-top li {
	background:url(../common/arrow_2.gif) no-repeat 0 6px;
	padding:1px 0 1px 10px;
	font-weight:bold;
}
#strategy .budget-top {
	padding:0 10px 20px;
	border-bottom:dotted 1px #b4bec8;
	margin-bottom:15px;
}
#strategy .budget-top .photo {
	float:left;
	width:180px;
}
#strategy .budget-top .photo-r {
	float:right;
	width:358px;
}
#strategy .in {
	padding:0 10px;
}
#strategy .budget {
	padding-bottom:3px;
}
#strategy .budget li {
	background:url(../common/arrow_2.gif) no-repeat 0 6px;
	padding:1px 0 1px 10px;
	font-weight:bold;
}
#strategy .copy2 {
	padding-top:30px;
}
#strategy .number {
	padding:0 10px 20px;
	border-bottom:dotted 1px #b4bec8;
	margin-bottom:17px;
}
#strategy .number .photo {
	float:left;
	width:150px;
}
#strategy .number .photo-r {
	float:right;
	width:388px;
}
#strategy .text {
	padding-bottom:3px;
}
#strategy .jitsuwa2 {
	margin-top:15px;
	border-top:dotted 1px #b4bec8;
	padding:10px 10px 3px;
}
#strategy .copy3 {
	padding:10px 0 7px;
}
#strategy .line {
	border-bottom:dotted 1px #b4bec8;
	padding-bottom:15px !important;
	margin-bottom:15px;
}
#strategy .practice {
	padding:0 10px;
}
#strategy .practice .photo {
	float:left;
	width:180px;
}
#strategy .practice .photo-r {
	float:right;
	width:358px;
}
#strategy .practice .photo-r .copy {
	padding-top:5px;
}
#strategy .finish {
	padding-bottom:3px;
}
#strategy .finish dt {
	background:url(../common/arrow_2.gif) no-repeat 10px 12px;
	padding:7px 10px 1px 20px;
	font-weight:bold;
	color:#0064b4;
}
#strategy .finish dd {
	padding:0 10px 7px 20px;
	border-bottom:dotted 1px #b4bec8;
}

/* 高度な財務分析
--------------------------------------------------------------------*/
#analyze h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 20px;
	padding-top:20px;
}
#analyze h4 {
	padding-bottom:10px;
}
#analyze h4.top {
	padding-top:20px;
}
#analyze h4.next {
	padding-top:60px;
}
#analyze .frame {
	padding:15px 25px 50px;
}
#analyze .in {
	padding:0 10px;
}
#analyze .in .next {
	padding-top:40px;
}
#analyze .analyze-top .photo {
	float:left;
	width:200px;
}
#analyze .analyze-top .photo-r {
	float:right;
	width:358px;
}
#analyze .analyze-top .copy {
	padding-top:5px;
}
#analyze .copy2 {
	padding:15px 0 10px;
}

/* 当事務所が高品質な理由
--------------------------------------------------------------------*/
#reason h4 {
	padding-bottom:3px;
}
#reason .top-image {
	padding:0 0 10px;
}
#reason .reason-area {
	padding-top:10px;
}
#reason .reason-area .reason-left {
	float:left;
	width:310px;
}
#reason .reason-area .reason-right {
	float:right;
	width:310px;
}
#reason .reason-area .reason {
	border:solid 1px #e6e6e6;
	padding:1px;
}
#reason .reason-area .reason-i {
	background:url(../feature/img/reason/reason_bk.jpg) no-repeat;
	padding:10px;
}
#reason .reason-area .reason .photo {
	float:left;
	width:65px;
}
#reason .reason-area .reason .photo-r {
	float:right;
	width:210px;
}

/* 業種別の税務サービス
--------------------------------------------------------------------*/
#taxation h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 20px;
	padding-top:20px;
}
#taxation .frame {
	border:solid 1px #e6e6e6;
	padding:18px 25px;
	background-color:#fff;
}

/* お客様の声 
--------------------------------------------------------------------*/
#voice h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 10px;
	padding-top:10px;
}
#voice .frame {
	padding-bottom:70px;
}
#voice .voice {
	margin-bottom:30px;
}
#voice .voice-last {
	margin-bottom:0 !important;
}
#voice .voice th,
#voice .voice td {
	border:solid 1px #e6e6e6;
}
#voice .voice th {
	background:url(../voice/img/icon_bk.gif) no-repeat;
	padding:13px 0 10px;
}
#voice .voice td {
	padding:10px 0;
}
#voice .voice th p {
	padding:0 15px 0 35px;
}
#voice .voice th .company {
	font-weight:bold;
	padding-bottom:2px;
}
#voice .voice td p {
	padding:0 15px;
}

/* よくある質問Q＆A 
--------------------------------------------------------------------*/
#faq h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 10px;
	padding-top:10px;
}
#faq .frame {
	padding-bottom:70px;
}
#faq .faq {
	margin-bottom:30px;
}
#faq .faq-last {
	margin-bottom:0 !important;
}
#faq .faq th,
#faq .faq td {
	border:solid 1px #e6e6e6;
	padding:5px 0;
}
#faq .faq th {
	background-color:#fcf9ef;
}
#faq .faq th p {
	background:url(../faq/img/q.gif) no-repeat 15px 5px;
	padding:7px 15px 7px 35px;
	font-weight:bold;
}
#faq .faq td p {
	background:url(../faq/img/a.gif) no-repeat 15px 5px;
	padding:5px 15px 7px 35px;
}

/* 税務実務情報 
--------------------------------------------------------------------*/
#business h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 20px;
	padding-top:20px;
	margin-top:20px;
}
#business h3.top {
	background:url(../common/bar_bk.gif) no-repeat 0 10px !important;
	padding-top:10px !important;
	margin-top:0 !important;
}
#business .frame {
	border:solid 1px #e6e6e6;
	padding:18px 25px;
	background-color:#fff;
}
#business .list-area li {
	background:url(../common/arrow_5.gif) no-repeat 0 4px;
	padding:2px 0 2px 15px;
}
#business .list-area .zei-title {
	margin:0 0 3px 1px;
	border-left:solid 5px #00b4fa;
	padding:1px 0 1px 6px;
	font-weight:bold;
}
#business .list-area .zei-title2 {
	margin:12px 0 3px 1px;
	border-left:solid 5px #96b400;
	padding:1px 0 1px 6px;
	font-weight:bold;
}
#business .list-area .zei-title3 {
	margin:0 0 3px 1px;
	border-left:solid 5px #96b400;
	padding:1px 0 1px 6px;
	font-weight:bold;
}
#business .frame2 {
	border:solid 1px #e6e6e6;
	padding:30px 25px 0;
	background-color:#fff;
}
#business .frame2 .business-title {
	border-top:solid 1px #e6e6e6;
	border-left:solid 1px #e6e6e6;
	border-right:solid 1px #e6e6e6;
	background-color:#f1f9fe;
	padding:2px;
}
#business .frame2 .business-title .zei {
	border-left:solid 5px #00b4fa;
	padding:8px 0 1px 13px;
	font-size:85%;
	line-height:120%;
}
#business .frame2 .business-title .title {
	border-left:solid 5px #00b4fa;
	padding:0px 10px 7px 13px;
	font-size:125%;
	line-height:130%;
	color:#003278;
	font-weight:bold;
}
#business .frame3 {
	border:solid 1px #e6e6e6;
	padding:30px 25px 0;
	background-color:#fff;
}
#business .frame3 .business-title {
	border-top:solid 1px #e6e6e6;
	border-left:solid 1px #e6e6e6;
	border-right:solid 1px #e6e6e6;
	background-color:#eff4d9;
	padding:2px;
}
#business .frame3 .business-title .zei {
	border-left:solid 5px #96b400;
	padding:8px 0 1px 13px;
	font-size:85%;
	line-height:120%;
}
#business .frame3 .business-title .title {
	border-left:solid 5px #96b400;
	padding:0px 10px 7px 13px;
	font-size:125%;
	line-height:130%;
	color:#003278;
	font-weight:bold;
}
#business .business-box {
	border:solid 1px #e6e6e6;
	padding:20px 20px 25px;
	background-color:#fff;
}
#business .table1 {
	width:100%;
	margin:5px 0 10px;
}
#business .table1 th,
#business .table1 td {
	border:solid 1px #e1e6eb;
	padding:7px 10px;
	vertical-align:middle;
}
#business .table1 th {
	background-color:#f4f9fc;
}
#business .table1 td.top {
	background-color:#f6f7f9;
	text-align:center;
	font-size:85%;
	line-height:120%;
	padding:7px 10px 5px !important;
}
#business .page-top-link2 {
	text-align:right;
	padding:4px 0 40px;
	font-size:85%;
}
#business .page-top-link2 img {
	margin-right:5px;
	vertical-align:middle;
}

/* お役立ち情報
--------------------------------------------------------------------*/
#useful h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 20px;
	padding-top:20px;
}
#useful h3.top {
	background:url(../common/bar_bk.gif) no-repeat 0 10px !important;
	padding-top:10px !important;
}
#useful h4 {
	border-left:solid 5px #75aad4;
	padding:1px 0 1px 4px;
	margin-bottom:6px;
	font-weight:bold;
}
#useful h4.next {
	margin-top:30px;
}
#useful .frame-top {
	border:solid 1px #e6e6e6;
	padding:15px 25px;
	background-color:#fff;
}
#useful .frame {
	border:solid 1px #e6e6e6;
	padding:25px 25px 35px;
	background-color:#fff;
}
#useful .list-area .list-left {
	float:left;
	width:280px;
}
#useful .list-area .list-right {
	float:right;
	width:280px;
}
#useful .list-area ul {
	padding-bottom:10px;
}
#useful .list-area li {
	background:url(../common/arrow_8.gif) no-repeat 0 4px;
	padding:2px 0 0 15px;
}
#useful .table1 th,
#useful .table1 td {
	border:solid 1px #d2d2d2;
	padding:7px 9px;
}
#useful .table1 td.top {
	background-color:#f6f7f9;
	vertical-align:middle;
	text-align:center;
}
#useful .table1 th {
	background-color:#f4f9fc;
	width:100px;
}
#useful .table2 th,
#useful .table2 td {
	border:solid 1px #d2d2d2;
	padding:7px 9px;
}
#useful .table2 td.top {
	background-color:#f6f7f9;
	vertical-align:middle;
	text-align:center;
}
#useful .table2 th {
	background-color:#f4f9fc;
}
#useful .table2 .price-l {
	width:50%;
}
#useful .table2 .price {
	width:13%;
}
#useful .table3 th,
#useful .table3 td {
	border:solid 1px #d2d2d2;
	padding:7px 9px;
}
#useful .table3 td.top {
	background-color:#f6f7f9;
	vertical-align:middle;
	text-align:center;
}
#useful .table3 td.top2 {
	background-color:#f6f7f9;
	vertical-align:middle;
}
#useful .table3 th {
	background-color:#f4f9fc;
}
#useful .table4 th,
#useful .table4 td {
	border:solid 1px #d2d2d2;
	padding:7px 9px;
}
#useful .table4 td.top {
	background-color:#f6f7f9;
	vertical-align:middle;
	text-align:center;
}
#useful .table4 th {
	background-color:#f4f9fc;
}
#useful .kome {
	padding-top:7px;
	font-size:85%;
	line-height:120%;
}
#useful .table5 th,
#useful .table5 td {
	border:solid 1px #d2d2d2;
	padding:7px 9px;
}
#useful .table5 td.top {
	background-color:#f6f7f9;
	vertical-align:middle;
	text-align:center;
}
#useful .table5 th {
	background-color:#f4f9fc;
}
#useful .table5 .kikan {
	width:11%;
	text-align:right;
}

/* 事務所ニュース
--------------------------------------------------------------------*/
#news h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 20px;
	padding-top:20px;
}
#news h3.top {
	background:url(../common/bar_bk.gif) no-repeat 0 10px !important;
	padding-top:10px !important;
}
#news h4 {
	background:url(../news/img/bar_bk.gif) no-repeat 0 30px;
	line-height:30px;
	font-weight:bold;
	padding-left:18px;
	padding-top:30px;
}
#news h4.top {
	padding-top:0 !important;
	background:url(../news/img/bar_bk.gif) no-repeat 0 0 !important;
}
#news h5 {
	background:url(../news/img/arrow.gif) no-repeat 0 30px;
	padding:30px 0 10px 14px;
	font-weight:bold;
	font-size:125%;
	line-height:130%;
	color:#003278;
}
#news h5.top {
	background:url(../news/img/arrow.gif) no-repeat 0 20px !important;
	padding:20px 0 10px 14px !important;
}
#news .frame {
	border:solid 1px #e6e6e6;
	padding:18px 25px 40px;
	background-color:#fff;
}
#news .list-box {
	border:solid 1px #e6e6e6;
	background-color:#fff;
	padding:15px 20px;
}
#news .list-box th,
#news .list-box td {
	padding:2px 0;
}
#news .list-box th {
	width:130px;
}
#news .list-box th p {
	background:url(../common/arrow_6.gif) no-repeat 0 3px;
	padding-left:15px;
}
#news .news-box {
	border:solid 1px #e6e6e6;
	background-color:#fff;
	padding:0 20px 30px;
}

/* サイトマップ 
--------------------------------------------------------------------*/
#sitemap h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 20px;
	padding-top:20px;
}
#sitemap h3.top {
	background:url(../common/bar_bk.gif) no-repeat 0 10px !important;
	padding-top:10px !important;
}
#sitemap .frame {
	border:solid 1px #e6e6e6;
	padding:30px 25px 50px;
	background-color:#fff;
}
#sitemap .pagetitle {
	border-bottom:solid 1px #d2d2d2;
	padding:10px 0 5px;
	margin-bottom:5px;
}
#sitemap .pagetitle p {
	border-left:solid 5px #e61e1e;
	padding:2px 0 2px 5px;
	font-weight:bold;
}
#sitemap .pagetitle-top {
	padding:0 0 5px !important;
}
#sitemap .sitemap .sitemap-left {
	float:left;
	width:280px;
}
#sitemap .sitemap .sitemap-right {
	float:right;
	width:280px;
}
#sitemap .sitemap ul {
	padding-bottom:10px;
}
#sitemap .sitemap li {
	background:url(../common/arrow_8.gif) no-repeat 0 4px;
	padding:2px 0 0 15px;
}

/* 相互リンク トップ
--------------------------------------------------------------------*/
#link .top-image {
	padding-bottom:20px;
}
#link h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#link h3.next {
	padding-top:30px;
	background:url(../common/bar_bk.gif) no-repeat 0 30px !important;
}
#link h4 {
	padding-top:40px;
	padding-bottom:7px;
}
#link .frame-top {
	border:solid 1px #e6e6e6;
	padding:5px 10px 8px;
	background-color:#fff;
}
#link .frame-top td {
	padding:3px 0 2px;
	width:33%;
}
#link .frame-top td p {
	background:url(../common/arrow_1.gif) no-repeat 5px 6px;
	padding:0 5px 0 15px;
}
#link .frame {
	padding:15px 25px 45px;
}
#link .link {
	padding:7px 0 13px;
}
#link .link li {
	background:url(../common/arrow_2.gif) no-repeat 0 6px;
	padding:1px 0 1px 10px;
	font-weight:bold;
}
#link .about th {
	background-color:#f1f9fe;
}
#link .about th,
#link .about td {
	border:solid 1px #e6e6e6;
	padding:10px 0;
}
#link .about th p,
#link .about td p {
	padding:0 10px;
}
#link .about th p.text {
	padding-top:5px;
	font-size:85%;
	line-height:120%;
}
#link .text2 {
	padding-top:15px;
	font-size:85%;
	line-height:120%;
}
#link .in {
	padding:0 10px;
}

/* 相互リンク 下層
--------------------------------------------------------------------*/
#link-u h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 10px;
	padding-top:10px;
}
#link-u h4 {
	font-weight:bold;
	padding-bottom:4px;
}
#link-u h4.next {
	padding-top:30px;
}
#link-u .frame-top {
	border:solid 1px #e6e6e6;
	padding:5px 10px 8px;
	background-color:#fff;
}
#link-u .frame-top td {
	padding:3px 0 2px;
	width:33%;
}
#link-u .frame-top td p {
	background:url(../common/arrow_1.gif) no-repeat 5px 6px;
	padding:0 5px 0 15px;
}
#link-u .frame {
	padding:25px 25px 45px;
}
#link-u .link th {
	background-color:#fefcef;
}
#link-u .link th,
#link-u .link td {
	border:solid 1px #e6e6e6;
	padding:10px 0;
}
#link-u .link th p {
	background:url(../common/arrow_3.gif) no-repeat 10px 7px;
	padding:0 5px 0 20px;
}
#link-u .link td p {
	padding:0 10px;
}

/* 所長ブログ
--------------------------------------------------------------------*/
#blog h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 10px;
	padding-top:10px;
}
#blog .blog-area {
	font-family:"Lucida Grande", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", "メイリオ", Meiryo, "ＭＳ Ｐゴシック", Osaka, sans-serif;
	line-height: 150%;
}
#blog .day {
	color: #969696;
}
#blog .day span {
	background-color: #00aadc;
	border-radius: 5px;
	padding: 2px 9px 1px;
	margin-right: 8px;
	font-size: 85%;
	color: #fff;	
}
#blog h4 {
	padding: 5px 0 1px;
	font-weight: bold;
	font-size: 140%;
	line-height: 130%;
	color: #0064b4;
}
#blog .thema {
	font-size: 85%;
	font-weight: bold;
}
#blog .thema span {
	color: #969696;
	font-weight: normal;
}
#blog .text-area {
	padding: 20px 0;
	border-bottom: dotted 1px #c8c8c8;
	margin-bottom: 20px;
}
#blog .page {
	font-family:"Lucida Grande", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", "メイリオ", Meiryo, "ＭＳ Ｐゴシック", Osaka, sans-serif;
	padding: 18px 0 5px;
	text-align: center;
}
#blog .page a {
	border: solid 1px #0064b4;
	border-radius: 3px;
	margin: 0 3px;
	padding: 3px 9px 1px;
	text-align: center;
	font-weight: bold;
	text-decoration: none;
}
#blog .page span {
	border: solid 1px #969696;
	border-radius: 3px;
	margin: 0 3px;
	padding: 3px 9px 1px;
	text-align: center;
	font-weight: bold;
	text-decoration: none;
	color: #969696;
}
#blog .page a:hover {
	background-color: #e6f0f8;
}
#blog .page .back {
	vertical-align: 2px;
	margin-right: 6px;
}
#blog .page .next {
	vertical-align: 2px;
	margin-left: 6px;
}

/* 所長ブログ
--------------------------------------------------------------------*/
#subsidies h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 10px;
	padding-top:10px;
}
#subsidies h3.next {
	background:url(../common/bar_bk.gif) no-repeat 0 20px;
	padding-top:20px;
}
#subsidies .frame {
	line-height: 130%;
}
#subsidies .text {
	margin-top: 14px;
	border-top: dotted 1px #c8c8c8;
	padding: 15px 0 5px;
	font-weight: bold;
}
#subsidies .color {
	color: #969696;
	font-weight: bold;
}
#subsidies .kome {
	padding-top: 7px;
	font-size: 85%;
	line-height: 120%;
	color: #969696;
}
#subsidies .table1 th,
#subsidies .table1 td {
	padding: 11px 0 10px;
	border: solid 1px #d2d2d2;
	vertical-align: middle;
	text-align: center;
}
#subsidies .table1 td.top {
	background-color: #f0f0f0;
	padding: 7px 0 6px;
}
#subsidies .table1 th p,
#subsidies .table1 td p {
	padding: 0 5px;
	font-size: 85%;
	line-height: 120%;
}
#subsidies .table1 .gaiyo {
	text-align: left;
	width: 160px;
}

/* 個人情報の取扱いについて
--------------------------------------------------------------------*/
#privacy h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat 0 10px;
	padding-top:10px;
}
#privacy h4 {
	padding:40px 0 7px;
}
#privacy .frame {
	padding:15px 25px 60px;
}
#privacy .in {
	padding:0 10px;
}
#privacy .text {
	margin-top:12px;
	border-top:dotted 1px #b4bec8;
	padding:12px 10px 25px;
}
#privacy .box {
	border:solid 1px #e6e6e6;
	background-color:#fcf9ef;
	padding:9px 12px;
}
#privacy .title {
	font-weight:bold;
	padding-bottom:7px;
}

/* お問い合わせ・無料相談
--------------------------------------------------------------------*/
#form-page .top-image {
	padding-bottom:20px;
}
#form-page h3 {
	padding-left:20px;
	line-height:37px;
	font-weight:bold;
	background:url(../common/bar_bk.gif) no-repeat;	
}
#form-page h3.next {
	padding-top:10px;
	background:url(../common/bar_bk.gif) no-repeat 0 10px !important;
}
#form-page .frame {
	padding-top:17px !important;
}
#form-page .kome {
	color:#e61e1e;
	font-size:85%;
	line-height:120%;
	padding-bottom:5px;
}
#form-page .form {
	width:578px;
	margin-top:10px;
	margin-bottom:15px;
}
#form-page .form th {
	width:158px;
	background-color:#fff9f9;
}
#form-page .form td {
	width:420px;
}
#form-page .form th div {
	padding:7px 5px 7px 15px;
}
#form-page .form td div {
	padding:7px 5px 7px 10px;
}
#form-page .form td .add-info {
	padding-left:5px;
}
#form-page .form th,
#form-page .form td {
	border:solid 1px #e6e6e6;
}
#form-page .require {
	padding-left:5px;
	color:#e61e1e;
}
#form-page form {
	margin-bottom:25px;
}
#form-page .kojinjouhou {
	margin-top:20px;
	font-size:85%;
	line-height:120%;
}
#form-page .last-info {
	text-align:center;
	margin:80px 0 120px;
}