/* ------------------------------------------------------------------------------------ */
/* 全体HTML基本----------------------------------------------*/

* {
	margin:0;
	padding:0;
}

body{
	color:#333333;
	padding:0px;
	font-size:small;
	line-height:1.5em;
	font-family:MS UIGothic,ＭＳ Ｐゴシック,Verdana,sans-serif;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 20px;
	margin-left: 10px;
}

h1,h2,h3,h4,h5{
	margin:0;
	padding:0;
}

p{
	margin:0 0 0.8em 0;
}
img{
	vertical-align:top;
	border:0;
}
td,th{
	text-align:left;
	vertical-align:top;
}
a{color:#315CD0;}
a:hover{color:#0099FF;}

.left{text-align:left;}
.center{text-align:center;}
.right{text-align:right;}


/*基本レイアウト
------------------------------------------------------*/

#base{
	width:820px;
	margin:0;
	padding:0;
	margin-right:auto;
	margin-left:auto;
}

#head{
	width:820px;
	/*background:url(../img/head.jpg) no-repeat;*/
}

#contents{
	width:780px;
	padding:0 20px 0 20px;
	background:url(../img/wall.gif);
}

#foot{
	width:780px;
	height:25px;
	padding:40px 20px 20px 20px;
	background:url(../img/foot.jpg);
	text-align:right;
}


/*ヘッダー
------------------------------------------------------*/

#head h1{
	/*height:155px;*/
	/*height:140px;
	margin:0;
	background-image : none;
	text-indent:-5000px;
	display:block;
	overflow:hidden;*/
	text-align:left;
}

#head h1 a.home{
	width:820px;
	height:140px;
	display:block;
}

/* グローバルナビ
---------------------------------------------------- */

#head_navi{
	float:left;
	width:820px;
	margin:0;
	padding:0;
	background:url(../img/navi_g3.jpg) no-repeat;
}

#navi_head,
#navi_head li{
	position:relative;
	margin:0px;
	padding:0px;
	list-style:none;
	top:0;
	left:0;
	text-indent:0;
}

#navi_head{
	clear : both;
	width:800px;
	height:54px;
	margin-left:10px;
}

#navi_head li{
	display:inline;
}


#navi_head li a{
	display:block;
	outline:0;
	width:133px;
	height:45px;
	margin:0;
	padding:0;
	text-indent:-5000px;
}

#navi_head li a.a{
	background:url(../img/navi_g3.jpg);
	background-position:-10px 0;
}

#navi_head li a.b{
	background:url(../img/navi_g3.jpg);
	background-position:-143px 0;
}

#navi_head li a.c{
	background:url(../img/navi_g3.jpg);
	background-position:-276px 0;
}

#navi_head li a.d{
	background:url(../img/navi_g3.jpg);
	background-position:-409px 0;
}

#navi_head li a.e{
	background:url(../img/navi_g3.jpg);
	background-position:-542px 0;
}
#navi_head li a.f{
	background:url(../img/navi_g3.jpg);
	background-position:-675px 0;
}

#navi_head li a:hover.a,
#navi_head li a.aon{
	background:url(../img/navi_g3.jpg);
	background-position:-10px -65px;
}

#navi_head li a:hover.b,
#navi_head li a.bon{
	background:url(../img/navi_g3.jpg);
	background-position:-143px -65px;
}

#navi_head li a:hover.c,
#navi_head li a.con{
	background:url(../img/navi_g3.jpg);
	background-position:-276px -65px;
}

#navi_head li a:hover.d,
#navi_head li a.don{
	background:url(../img/navi_g3.jpg);
	background-position:-409px -65px;
}

#navi_head li a:hover.e,
#navi_head li a.eon{
	background:url(../img/navi_g3.jpg);
	background-position:-542px -65px;
}

#navi_head li a:hover.f,
#navi_head li a.fon{
	background:url(../img/navi_g3.jpg);
	background-position:-675px -65px;
}

#navi_head li{
	float:left;
}



/* お客様の声
---------------------------------------------------- */

#news{
	display:block;
	width:198px;
	background-color:#FFFFFF;
	margin-left:5px;
	margin-bottom:10px;
	border:1px solid #F26D7D;
}

#news_title{
	text-align: left;
	margin-bottom : 5px;
	padding:0px 0px 0px 5px;
	border-left:5px solid #F26522;
	position:relative; left:5px;
}


#news_date{
	text-align: left;
	color: #39B54A;
	padding:0px 0px 0px 15px;
	font-weight: bold;
}


#news_txt{
	text-align: left;
	padding:0px 0px 10px 15px;
	line-height: normal;
	color: #8E8E8E;
}

#news_more{
	text-align: right;
	padding:0px 5px 5px 5px;
}



/* ナビ
---------------------------------------------------- */


#side{
	float:left;
	width:210px;
	margin-right:20px;
}

#navi_side{
	clear : both;
	width:210px;
	margin:0 0 5px 0;
	padding:0;
	list-style:none;
}

#navi_side li{
	margin:0;
	padding:0;
}
/*
#navi_side li a{
	width:210px;
	height:40px;
	text-indent:-5000px;
	display:block;
	overflow:hidden;
}
#navi_side li a.a{
	background:url(../img/navi_side.jpg);
	background-position:0 0;
}
#navi_side li a.b{
	background:url(../img/navi_side.jpg);
	background-position:0 -40px;
}
#navi_side li a.c{
	height:50px;
	background:url(../img/navi_side.jpg);
	background-position:0 -80px;
}
#navi_side li a.d{
	background:url(../img/navi_side.jpg);
	background-position:0 -136px;
}
#navi_side li a.e{
	background:url(../img/navi_side.jpg);
	background-position:0 -179px;
}
#navi_side li a.f{
	height:50px;
	background:url(../img/navi_side.jpg);
	background-position:0 -220px;
}
#navi_side li a.g{
	height:50px;
	background:url(../img/navi_side.jpg);
	background-position:0 -271px;
}
#navi_side li a.h{
	background:url(../img/navi_side.jpg);
	background-position:0 -320px;
}

#navi_side li a.a:hover{
	background-position:-210px 0;
}
#navi_side li a.b:hover{
	background-position:-210px -40px;
}
#navi_side li a.c:hover{
	background-position:-210px -80px;
}
#navi_side li a.d:hover{
	background-position:-210px -136px;
}
#navi_side li a.e:hover{
	background-position:-210px -179px;
}
#navi_side li a.f:hover{
	background-position:-210px -220px;
}
#navi_side li a.g:hover{
	background-position:-210px -271px;
}
#navi_side li a.h:hover{
	background-position:-210px -320px;
}
*/

#navi_side li a{
	width : 210px;
	height : 50px;
	text-indent : -5000px;
	display : block;
	overflow : hidden;
}
#navi_side li a.a{
	background:url(../img/navi_side_bg.gif);
	background-position:0 0;
}
#navi_side li a.b{
	background:url(../img/navi_side_bg.gif);
	background-position:0 -50px;
}
#navi_side li a.c{
	background:url(../img/navi_side_bg.gif);
	background-position:0 -100px;
}
#navi_side li a.d{
	background:url(../img/navi_side_bg.gif);
	background-position:0 -150px;
}
#navi_side li a.e{
	background:url(../img/navi_side_bg.gif);
	background-position:0 -200px;
}
#navi_side li a.f{
	background:url(../img/navi_side_bg.gif);
	background-position:0 -250px;
}
#navi_side li a.g{
	background:url(../img/navi_side_bg.gif);
	background-position:0 -300px;
}
#navi_side li a.h{
	background:url(../img/navi_side_bg.gif);
	background-position:0 -350px;
}

#navi_side li a.a:hover{
	background-position:-210px 0;
}
#navi_side li a.b:hover{
	background-position:-210px -50px;
}
#navi_side li a.c:hover{
	background-position:-210px -100px;
}
#navi_side li a.d:hover{
	background-position:-210px -150px;
}
#navi_side li a.e:hover{
	background-position:-210px -200px;
}
#navi_side li a.f:hover{
	background-position:-210px -250px;
}
#navi_side li a.g:hover{
	background-position:-210px -300px;
}
#navi_side li a.h:hover{
	background-position:-210px -350px;
}



#navi_side_sub{
	display : none;
	clear : both;
}

#navi_side_sub ul{
	width:210px;
	margin:0;
	padding:0;
	list-style:none;
	text-align : left;
	font-size : 13px;
}

#navi_side_sub li{
	float:none;
	margin:0;
	padding:0;
}

#navi_side_sub li a{
	width:177px;
	height :auto;
	margin : 0 5px;
	padding:3px 3px 3px 18px;
	background-image:url(../img/icon_ar01.gif);
	background-repeat:no-repeat;
	background-position:3px;
	background-color:#FFFFFF;
	border-right:1px solid #999999;
	border-bottom:1px solid #999999;
	text-indent:0;
	overflow : hidden;
	display:block;
}



/* メインスペース構成要素
---------------------------------------------------- */

#main{
	float:right;
	width:540px;
}

.form_scroll {
	border: 1px solid #333333;
	overflow: auto;
	width:380px;
	height: 150px;
	scrollbar-face-color: #999999;
	scrollbar-highlight-color: #FFFFFF;
	scrollbar-shadow-color: #FFFFFF;
	scrollbar-3dlight-color: #FFFFFF;
	scrollbar-arrow-color: #CCCCCC;
	scrollbar-darkshadow-color: #FFFFFF;
	padding-right: 10px;
	margin-right: 5px;
	margin-bottom: 10px;
}

.form_scroll p{
	color:#333333;
	font-size:12px;
}

.faq_question{
	min-height:30px;
	height:auto;
	height:30px;
	margin:0 0 10px 0;
	padding:8px 0 8px 40px;
	background:url(../img/icon_question.gif) no-repeat;
	font-weight:bold;
	border-bottom:2px dotted #999999;
	text-align:left;
}

.faq_answer{
	min-height:30px;
	height:auto;
	height:30px;
	margin:30px 0px 0 50px 0;
	padding:8px 0 0 40px;
	background:url(../img/icon_answer.gif) no-repeat;
	text-align:left;
}

#letter {
	display : block;
	width : 540px;
	margin-top : 10px;
	border : 1px dotted #315CD0;
}

.ul_mail{
	margin:0;
	padding:0;
	list-style:none;
}

.li_mail{
	min-height:40px;
	height:auto !important;
	height:40px;
	margin-bottom:15px;
	padding:8px 0 5px 50px;
	background:url(../img/icon_mail.jpg) no-repeat;
	border-bottom:2px dotted #999999;
}


.blue{
	color:#315CD0;
}

.red{
	color:#FF0000;
}

.kakomi01{
	width:480px;
	margin:10px 0 10px 20px;
	padding:10px;
	background:url(../img/wall_kakomi01.gif);
	border:3px double #FF0000;
}

.kakomi02{
	width:480px;
	margin:10px 0 10px 20px;
	padding:10px;
	background:url(../img/wall_kakomi02.gif);
	border:3px double #315CD0;
}

.attention{
	padding-top:5px;
	text-align:center;
	color:#FF0000;
	font-style:normal;
}

.attention2{
	color:#FF0000;
	font-style:normal;
}

.center{
	text-align:center;
}

.right{
	text-align:right;
}

.clear{
	clear:both;
	*margin-bottom:-10px;
}

.ph_left{
	float:left;
	margin:0 15px 10px 0;
	_margin:0 10px 10px 0;
	color:#666666;
	font-size:x-small;
}

.ph_right{
	float:right;
	margin:0 0 10px 15px;
	color:#666666;
	font-size:x-small;
	text-align:right;
}


/* リスト------------------------------------------ */

ul{
	margin:0 0 10px -10px;
	*margin:0 0 10px 30px;
}

ol{
	margin:0 0 10px 0px;
	*margin:0 0 10px 30px;
	padding:0 0 0 -50px!important;
}

ol li{
	padding-left:0;
}

.ol_number{
	margin:0 0 0 10px;
	padding:0;
	list-style:none;
}

.ol_number li{
	margin-bottom:10px;
}

.no01{
	padding-left:20px;
	text-align:left;
	background:url(../img/icon_list01.gif) no-repeat;
}

.no02{
	padding-left:20px;
	text-align:left;
	background:url(../img/icon_list02.gif) no-repeat;
}

.no03{
	padding-left:20px;
	text-align:left;
	background:url(../img/icon_list03.gif) no-repeat;
}

.no04{
	padding-left:20px;
	text-align:left;
	background:url(../img/icon_list04.gif) no-repeat;
}

.no05{
	padding-left:20px;
	text-align:left;
	background:url(../img/icon_list05.gif) no-repeat;
}

.no06{
	padding-left:20px;
	text-align:left;
	background:url(../img/icon_list06.gif) no-repeat;
}

.no07{
	padding-left:20px;
	text-align:left;
	background:url(../img/icon_list07.gif) no-repeat;
}

.no08{
	padding-left:20px;
	text-align:left;
	background:url(../img/icon_list08.gif) no-repeat;
}

.no09{
	padding-left:20px;
	text-align:left;
	background:url(../img/icon_list09.gif) no-repeat;
}

.no10{
	padding-left:20px;
	text-align:left;
	background:url(../img/icon_list10.gif) no-repeat;
}


/* リンク------------------------------------------ */

/* 見出し1------------------------------------------ */
/*
h1{
	width:520px;
	margin:20px 0 15px 0;
	padding:4px 0 8px 20px;
	background:url(../img/h2_wall.gif) no-repeat;
	background-position:0 bottom;
	border-top:2px solid #315CD0;
	border-right:2px solid #315CD0;
	border-left:2px solid #315CD0;
	font-size:1.5em;
	line-height:1.5em;
	color:#333333;
	overflow:hidden;
	display:block;
}
*/

#h1_top{
	float:left;
	margin:0!important;
	padding:0!important;
	border:0!important;
	background:none!important;
	text-indent:-5000px!important;
	display:block;
	overflow:hidden;
}


/* 見出し2------------------------------------------ */

h2{
	margin:20px 0 15px 0;
	padding:4px 0 5px 5px;
	border-bottom:2px solid #315CD0;
	border-left:8px solid #315CD0;
	font-size:1.3em;
	line-height:1.3em;
	color:#333333;
	overflow:hidden;
	display:block;
}


/* 見出し3------------------------------------------ */

h3{
	margin:30px 0 15px 0;
	padding:0 0 5px 0;
	border-bottom:2px dotted #666666;
	font-size:1.3em;
	color:#315CD0;
}


/* 見出し4------------------------------------------ */

h4{
	width:540px;
	margin-bottom:10px;
	padding:5px 0 3px 0;
	font-size:1.1em;
	color:#333333;	
}

/* テーブル--------------------------------------- */

table{
	width:540px;
	margin:0 0 20px 0;
	border-collapse:collapse;
	border:1px solid #315CD0;
}

th,td{
	padding:5px;
	border:1px solid #CCCCCC;
	vertical-align:top;
}

th{
	text-align:center;
	background:#E8F5FF;
}

th.th_lv2{
	text-align:left;
	background:#EEEEEE;
}

.table_normal{
	width:auto;
	margin:0;
	border:none;
}

.table_normal th,
.table_normal td{
	border:none;
}


/* ページトップへ
---------------------------------------------------- */

a.btn_pagetop{
	float:left;
	width:100px;
	height:23px;
	margin:10px 0 0 440px;
	_margin:10px 0 0 220px;
	background:url(../img/btn_pagetop.jpg);
	text-indent:-5000px;
	display:block;
	overflow:hidden;
}

a:hover.btn_pagetop{
	background:url(../img/btn_pagetop.jpg);
	background-position:0 -23px;
}

#clear{
	margin:0;
	padding:0;
	clear:both;
}



/*サイトマップ
------------------------------------------------------*/

ul#map{
	margin:0;
	padding:0;
	background:none;
	border:none;
}

ul#map ul{
	margin:0;
	padding:0;
	background:none;
	border:none;
}

ul#map li{
	list-style:none;
	margin:0 0 0 1em;
	padding:0 0 0 2em;
	border:none;
}

ul#map li.sitemap_joint{
	margin:0 0 0 4em;
	background:url(../img/sitemap_joint.gif) no-repeat;
	_background-position:1px 0;
	display:block;
	overflow:hidden;
}

ul#map li.sitemap_bottom{
	margin:0 0 0 4em;
	_margin:0 0 0 1em;
	background:url(../img/sitemap_bottom.gif) no-repeat;
}

ul#map li.sitemap_joint_lv2{
	margin:0 0 0 7em;
	_margin:0 0 0 1em;
	background:url(../img/sitemap_joint.gif) no-repeat;
}

ul#map li.sitemap_bottom_lv2{
	margin:0 0 0 7em;
	_margin:0 0 0 1em;
	background:url(../img/sitemap_bottom.gif) no-repeat;
}

ul#map li.sitemap_joint_lv2b{
	margin:0 0 0 4em;
	padding:0 0 0 5.5em;
	*margin:0 0 0 -2em;
	*padding:0 0 0 5.5em;
	background:url(../img/sitemap_joint_b.gif) no-repeat;
}

ul#map li.sitemap_bottom_lv2b{
	margin:0 0 0 4em;
	padding:0 0 0 5.5em;
	*margin:0 0 0 -2em;
	*padding:0 0 0 5.5em;
	background:url(../img/sitemap_bottom_b.gif) no-repeat;
}

ul#map li.sitemap_joint_lv3b{
	margin:0 0 0 4em;
	padding:0 0 0 9.5em;
	_margin:0 0 0 -5.5em;
	_padding:0 0 0 9.5em;
	background:url(../img/sitemap_joint_c.gif) no-repeat;
}

ul#map li.sitemap_bottom_lv3b{
	margin:0 0 0 4em;
	padding:0 0 0 9.5em;
	_margin:0 0 0 -5.5em;
	_padding:0 0 0 9.5em;
	background:url(../img/sitemap_bottom_c.gif) no-repeat;
}


/* フッター
---------------------------------------------------- */

p.foot_navi{
	float:left;
	text-align:left;
	font-size : 9px;
	line-height : 9px;
	margin : 3px 0;
	height : 9px;
}

p.foot_copy{
	float:right;
	font-size : 9px;
	line-height : 9px;
	margin : 3px 0;
	height : 9px;
}



/* 2010-02-25
   トップページ内、税務お役立ち情報・事業承継
--------------------------------------------------*/
#other_contents {
	margin                 : 0 0 20px 0;
	padding                : 0 0 5px 0;
	text-align             : left;
}
#other_contents .float_left {
	float                  : left;
	width                  : 165px;
	margin                 : 0 20px 0 0;
}
#other_contents .last {
	margin                 : 0;
}
#other_contents .float_left h3 {
	clear                  : both;
	width                  : 160px;
	margin                 : 0 0 10px;
	padding                : 0;
}
#other_contents .float_left h3 a {
	color                  : #377715;
	font-size              : 12px;
	font-weight            : 700;
}
#other_contents .float_left ul {
	list-style-image       : url("../img/icon_ar01.gif");
	list-style-position    : inside;
	width                  : 180px;
	margin                 : 0;
	font-size              : 11px;
}


/* 2010-03-03
   トップページ内、メインバナー・会社設立ガイドブック
--------------------------------------------------*/

#catch h3,
#catch2 h3 {
	margin : 0;
}

#stage_navi h3 {
	margin : 0;
}




/* 2010-03-03
   トップページ内、会社設立支援コンテンツ一覧
--------------------------------------------------*/

#shorui_list2 h3 {
	margin : 0;
}

#shorui_list2 {
	padding :0px;
}
#shorui_list2 .shoruiafter2 {
	position : relative;
	bottom : 5px;
	padding-left : 155px;
}
#shorui_list2 .shoruiafter2 li a {
	padding : 3px;
}



#shorui_list h3 {
	margin : 0;
}


/* トップページコンテンツ内
--------------------------------------------------*/


p.blead{
	padding:10px 20px 0px 20px;
}


.fsize16{
	font-size:16px;
	color:#315CD0;
	font-weight:bold;
}


/* ボタンなど
---------------------------------------------------- */

a.btn_bt1{
	width:400px;
	height:50px;
	margin:0 0 10px 70px;
	background:url(../img/top/btn_top1.gif);
	text-indent:-5000px;
	display:block;
	overflow:hidden;
}

a:hover.btn_bt1{
	background:url(../img/top/btn_top1.gif);
	background-position:0 -50px;
}

a.btn_bt2{
	width:400px;
	height:50px;
	margin:0 0 30px 70px;
	background:url(../img/top/btn_top2.gif);
	text-indent:-5000px;
	display:block;
	overflow:hidden;
}

a:hover.btn_bt2{
	background:url(../img/top/btn_top2.gif);
	background-position:0 -50px;
}



/* 2010-03-10
   利用件数
--------------------------------------------------*/
#kensu {
	position : relative;
	width : 540px;
	height : 70px;
	margin : 0 0 0 0px;
}
#kensu img {
	position : absolute;
	top : 0;
	left : 0;
	margin : 0;
	border : none;
}
#kensu #kensu_prev,
#kensu #kensu_total {
	position : absolute;
	top : 32px;
	width : 120px;
	height : 39px;
	margin : 0;
	padding : 0;
	color : red;
	font-family : arial;
	font-size : 38px;
	font-weight : 700;
	line-height : 38px;
	text-align : right;
}
#kensu #kensu_prev {
	left : 120px;
}
#kensu #kensu_total {
	left : 390px;
}



/* 2010-03-25
   まるごとバナー
--------------------------------------------------*/
#catch3 {
	clear : both;
	width : 540px;
	height : 150px;
	margin : 5px 0;
	padding : 0;
	border : none;
}
#catch3 h3 {
	margin : 0;
}
#catch3 .catch3_btn {
	display : block;
	width : 540px;
	height : 150px;
/*	background-image : url(../img/top/marugoto_bn_mini.jpg);*/
	background-image : url(../img/top/marugoto_bn.jpg);
	background-repeat : no-repeat;
	text-indent : -5000px;
}
#catch3 .catch3_btn:hover {
	background-position : 0 -150px;
}

/* 2011-08-26
   試作ページ
--------------------------------------------------*/
.pic {
	text-align: center;
	margin-bottom: 10px;
	margin-right: auto;
	margin-left: auto;
}

#main  .honbun {
	text-align: left;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 20px;
	margin-left: 0px;
}
#main  .honbun_2 {
	text-align: left;
	margin-top: 0px;
	margin-right: 10px;
	margin-bottom: 20px;
	margin-left: 10px;
}



/* 2010-03-26
   メッセージ
--------------------------------------------------*/
.msg_box {
	display                : block;
	padding                : 10px;
	border                 : 1px dotted #315CD0;
	font-size              : 7px;
	line-height            : 15px;
	text-align             : left;
}
.msg_box ul {
	list-style             : normal;
}