@charset "utf-8";


/*--------------------------------
01： 基本設定
----------------------------------*/
body {
	background: #FFFFFF;
	color: #333333;
	font: small/130% "ＭＳ Ｐゴシック", Osaka, sans-serif;
	margin: 0px 0px 0px 0px;
	padding: 0px 0px 0px 0px;
}

h1, h2,  h3,  dl {
	margin: 0px;
}

u {
	font-weight: bold;
	color: #0066FF;
	text-decoration: underline;
}

ul {
	list-style: none;
}

ol, li {
	margin: 0px 0px 10px 5px;
	line-height: 150%;
}

p {
	font-size: small;
	line-height: 1.4;
	margin: 0px;	
}

a:link {
	color: #0381E2;
	text-decoration: none;
}
a:visited {
	color: #8103E2;
	text-decoration: none;
}
a:hover, a:active {
	text-decoration: underline;
}

img{
	border: none;
}



/*--------------------------------
02：レイアウト
----------------------------------*/

#header {
	width: 100%;
	padding-bottom: 15px;
	background: url(../common/images/bg003.gif) 
		left bottom 
		repeat-x;
	border-top: solid 5px #39A7FC;
}

#headerlogo {
	width: 123px;
	height: 38px;
	padding: 0px;
	margin: 0px;
}

#pagebody {
	width: 830px;
	padding: 0;
	margin: 0px auto;
}

#main {
	height: auto;
	padding: 0px 0px 70px;
	margin: 0px;
	background: url(../common/images/bg001.gif) 
		left top 
		repeat-y;
min-height:1px;
}

#mainnavi {
	float: left;
	width: 190px;
	margin: 0px;
	padding:0px 30px 0px 0px;
}

#contents {
	float: left;
	width: 600px;
	height: auto;
	margin: 0px;
	padding: 10px 0px 0px;
}

#contents-top {
	float: left;
	width: 540px;
	height: auto;
	margin: 20px 0px 0px;
	padding: 0px 0px 0px;
}

#footer{
	width: auto;
	height:auto;
 	padding: 20px 0px 10px;
	background: #EEEEEE;
}



/*--------------------------------
03-1：ナビゲーション
----------------------------------*/

#mainnavi ul {
	margin: 0px;
	padding: 0px;
}

#mainnavi ul li {
	margin: 0px;
	padding: 0px;
	text-indent: -9999px;
}

#mainnavi ul li a {
	display: block;
	height: 59px;
	width: 190px;
}

#mainnavi ul li ul {
	margin: 41px 0px 0px;
}

/* 各ナビゲーション */

#mainnavi li#m-home a {
	height: 33px;
	background: url(../common/images/m001.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-service {
	background: url(../common/images/m_tx001.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-service01 a {
	height: 29px;
	background: url(../common/images/m002.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-service02 a {
	height: 29px;
	background: url(../common/images/m003.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-price a {
	background: url(../common/images/m004.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-aboutus {
	padding-top: 40px;
	/padding-top: 0px;
	background: url(../common/images/m005.gif) 
		left top 
		no-repeat;
}
#mainnavi li#m-aboutus01 a {
	height: 29px;
	background: url(../common/images/m005-1.gif) 
		left top 
		no-repeat;
}
#mainnavi li#m-aboutus02 a {
	height: 29px;
	background: url(../common/images/m005-2.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-flow a {
	background: url(../common/images/m006.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-inquiry a {
	background: url(../common/images/m007.gif) 
		left top 
		no-repeat;
}

/* ------------------- */

/* 各ナビゲーション on */

#mainnavi li#m-home a:hover {
	background: url(../common/images/m001on.gif) 
		left top 
		no-repeat;
}
#mainnavi li#m-service01 a:hover {
	background: url(../common/images/m002on.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-service02 a:hover {
	background: url(../common/images/m003on.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-price a:hover {
	background: url(../common/images/m004on.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-aboutus a:hover {
	background: url(../common/images/m005on.gif) 
		left top 
		no-repeat;
}
#mainnavi li#m-aboutus01 a:hover {
	height: 29px;
	background: url(../common/images/m005-1on.gif) 
		left top 
		no-repeat;
}
#mainnavi li#m-aboutus02 a:hover {
	height: 29px;
	background: url(../common/images/m005-2on.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-flow a:hover {
	background: url(../common/images/m006on.gif) 
		left top 
		no-repeat;
}

#mainnavi li#m-inquiry a:hover {
	background: url(../common/images/m007on.gif) 
		left top 
		no-repeat;
}

/* ------------------- */
/* サブナビゲーション  */

#mainnavi ul#subNav {
	margin-left: 27px;
	padding: 10px 0px 10px;
}

#mainnavi ul#subNav li  {
	text-indent: 0px;
}

#mainnavi ul#subNav li a {
	display: inline;
	height: 2em;
	padding: 0px 10px 0px 15px;
	background: url(../common/images/ic004r.gif) 
		0px 50% 
		no-repeat;
}

/* ------------------- */

#mainnavi address {
	margin: 0px 0px 0px;
	padding: 10px 10px 0px;
	font-style: normal;
}

#mainnavi address strong {
	display: block;
	margin-bottom: 10px;
	font-weight: normal;
}

#mainnavi address em {
	padding: 1px 4px;
	background: #FF8F00;
	color: #FFFFFF;
	font-style: normal;
}

#mainnavi address em#fax {
	padding: 1px 5px 1px 4px;
}

#mainnavi p.textCenter {
	margin: 0px 0px 20px;
}

/*--------------------------------
03-2：ヘッダー
----------------------------------*/

#header div {
	position: relative;
	width: 830px;
	margin: 0px auto;
	padding: 2px 0px 10px;
}

#header div p {
	padding: 10px 0px;
	color: #666666;
	font-size: 0.75em;
	line-height: 1em;
}

#header #headerMap {
	float: right;
}

#header #headerMap a {
	margin-left: 15px;
	padding-left: 15px;
	background: url(../common/images/ic002r.gif) 
		0px 50% 
		no-repeat;
}

#header #headerMap2 {
	position: absolute;
	top: 33px;
	right: 0px;
}

#header ul.address {
	position: absolute;
	top: 58px;
	right: -10px;
	text-align: right;
}

#header ul.address li {
	display: inline;
	padding-right: 3px;
}

/* IE6用 */
*html #header #headerMap2 {
	top: 40px\9;
}
*html #header ul.address {
	top: 73px;
}

/* IE7用 */
*+html #header #headerMap2 {
	top: 35px;
}
*+html #header ul.address {
	top: 73px;
}

/* IE8用 */
#header #headerMap2 {
	top: 43px\9;
}
#header ul.address {
	top: 67px\9;
}


/*--------------------------------
03-3：フッター
----------------------------------*/

#footer p {
	margin: 0px 0px 10px;
}

/*--------------------------------
04：コンテンツ
----------------------------------*/
#page-3{
}

#page-title{
}

.asset-name{
}

.asset-content{
}

.asset-body{
}

/*--------------------------------
05：書式
----------------------------------*/

/*-------------------------
05-01：ホーム
---------------------------*/

#contents-top h1{
	margin: 0px 0px 0px;
	padding: 0px 0px 0px 20px;
	background: url(../images/index_ic001.gif) 
		0px 50% 
		no-repeat;
	font-size: 12px;
	font-weight: normal;
	height: 16px;
	height: auto !important;
	height: 16px;
/*zoom: 1;*/
}

#mainImage {
	min-height:195px;
	height: auto !important;
	height: 195px;
	background: url(../images/index_bg001.jpg)
		right bottom 
		no-repeat;
}

#contents-top h2{
	margin: 15px 0px 15px;
	padding: 0px;
}

#contents-top h2#copy{
	margin: 10px 0px;
	padding: 0px;
}

#contents-top h2#gaiyouTitle {
	margin: 15px 0px 15px;
}

#contents-top h3{
	margin: 0px 0px 0px 4px;
	margin-top: 15px\9;
	padding: 37px 0px 0px;
}

/* IE6用 */
*html #contents-top h3 {
	margin-top: 5px;
	padding-top: 30px;
}

/* IE7用 */
*+html #contents-top h3 {
	margin-top: 5px;
	padding-top: 30px;
}

#contents-top ul {
	width: 340px;
	margin: 15px 0px 18px 40px;
	padding: 0px;
}

#contents-top ul li {
	margin: 5px 0px;
	padding: 0px 0px 0px 16px;
	background: url(../images/index_ic002.gif) 
		0px 50% 
		no-repeat;
	font-size: 14px;
}
/*
#contents-top ul li.leftCell {
	width: 8em;
}
#contents-top ul li.rightCell {
	width: 12em;
}*/

#contents-top p#name {
	width: 270px;
	padding: 0px 0px 0px 0px;
	text-align: right;
}

#contents-top ul#serviceBt {
	width: 540px;
	margin: 35px 0px 0px;
	padding: 15px 0px 15px;
	border-top: solid 3px #52D7BD;
	border-bottom: solid 3px #52D7BD;
}

#contents-top ul#serviceBt li {
	display: inline;
	margin: 0px;
	padding: 0px;
	background: none;
}

#contents-top ul#serviceBt li.left {
	margin: 0px 10px 0px 0px;
}

* html #contents-top ul#serviceBt li.left {
	margin-right: 5px;
}

#contents-top .banner {
	margin: 25px 0px 0px;
}

#contents-top #serviceArea {
	width: 358px;
	min-height:160px;
	height: auto !important;
	height: 160px;
	margin-bottom: 15px;
	padding: 15px 0px 0px 180px;
	background: url(../images/index_bg001.gif) 
		12px 12px 
		no-repeat;
	border: solid 1px #CCCCCC;
}

#contents-top #serviceArea h3 {
	margin: 0px 0px 0px 10px;
	padding: 0px;
}

#contents-top #serviceArea ul {
	margin: 0px 0px 0px 10px;
}

#contents-top #serviceArea ul li {
	float: left;
	margin: 0px;
	padding: 13px 8px 0px 0px;
	background: none;
}


/*------------------------*/

#contents h1{
	background: url(../common/images/bg002_h1.gif) 
		left bottom 
		repeat-x;
	border: solid 1px #CECDCD;
	color: #555555;
	font-size: 1.125em;
	line-height: 150%;
	margin: 10px 0px 25px;
	padding: 5px 0px 5px 8px;
}

#contents h1 span {
	padding: 2px 0px 2px 5px;
	border-left: solid 5px #39A7FC;
}

#contents h2{
	font-size: medium;
	line-height: 120%;
	padding: 0px 0px 2px;
	border-bottom: 1px solid #999999;
	margin: 20px 0px 5px;
}

#contents h3{
	font-size: small;
	line-height: 120%;
	padding: 0px 0px 2px;
	margin: 0px 0px 3px 0px;
}

#contents h4{
	font-size: small;
	line-height: 120%;
	padding: 0px 0px 2px;
	margin: 0px 0px 3px 0px;
	background: url(../img/under/h4.gif) no-repeat;
	text-indent: 20px;
}

.text_w{
	color: #FFFFFF;
}

.right{
	float: right;
}

.kakomi{
	width: 526px;
	border: 1px solid #CCCCCC;
	background-color: #FFFFFF;
	padding: 7px;
	margin: 5px auto;
}
.k-kakomi{
	border: 1px solid #CCCCCC;
	background-color: #EEEEEE;
	padding: 7px;
	margin-top: 5px;
	margin-bottom: 5px;
}

.a-kakomi{
	padding: 7px;
	margin-top: 5px;
	margin-bottom: 5px;
	background: url(../img/top/akusyu2.jpg) no-repeat right;
	font-weight: bold;
}
.c-kakomi{
	border: 1px solid #cc0000;
	background-color: #cc0000;
	padding: 7px;
	margin-top: 5px;
	margin-bottom: 0px;
}

.gentei_kakomi{
	border: 1px solid #CCCCCC;
	background-color: #FFFFFF;
	padding: 7px;
	width: 360px;
	height: auto;
	margin: 5px 0px;
	float: right;
}


.beta01{
	background-color: #CC0000;
	color: #FFFFFF;
	font-weight: bold;
	padding: 2px 5px;
	margin-top: 2px;
	margin-bottom: 2px;
}

.beta02{
	background-color: #333;
	color: #FFFFFF;
	font-weight: bold;
	padding: 2px 5px;
	margin-top: 2px;
	margin-bottom: 2px;
}
.smalltext {
	font-size: small
}

.xsmalltext {
	font-size: x-small
}

.xxsmalltext {
	font-size: xx-small
}

.k-link {
	font-size: small;
	font-weight: bold;
	line-height: 120%;
	background: url(../img/under/kl_head.gif) no-repeat;
	margin: 0px 0px 10px;
	text-indent: 15px;
}

.link-image {
	background: url(../img/under/link_image_kl.gif) no-repeat;
	line-height: 110%;
	text-indent: 15px;
	margin-bottom: 5px;
	
}

.link-image2 {
	background: url(../img/under/link_image.gif) no-repeat;
	line-height: 110%;
	text-indent: 15px;
	margin-bottom: 5px;
}

.hi-lineheight {
	line-height: 200%;
}

.tbl_to_01 {
	border-top: 1px solid #990000;
	border-right: 0px solid;
	border-bottom: 1px solid #990000;
	border-left: 1px solid #990000;
}
.tbl_to_02 {
	border-top: 0px solid;
	border-right: 0px solid;
	border-bottom: 1px solid #990000;
	border-left: 1px solid #990000;
}
.tbl_to_03 {
	border-top: 1px solid #990000;
	border-right: 1px solid #990000;
	border-bottom: 1px solid #990000;
	border-left: 1px solid #990000;
}
.tbl_to_04 {
	border-top: 1px solid #990000;
	border-right: 1px solid #990000;
	border-bottom: 0px solid;
	border-left: 1px solid #990000;
}

.tbl_ec_01 {
	border-top: 1px solid #333333;
	border-right: 0px solid;
	border-bottom: 1px solid #333333;
	border-left: 1px solid #333333;
}
.tbl_ec_02 {
	border-top: 0px solid;
	border-right: 0px solid;
	border-bottom: 1px solid #333333;
	border-left: 1px solid #333333;
}
.tbl_ec_03 {
	border-top: 1px solid #333333;
	border-right: 1px solid #333333;
	border-bottom: 1px solid #333333;
	border-left: 1px solid #333333;
}
.tbl_ec_04 {
	border-top: 1px solid #333333;
	border-right: 1px solid #333333;
	border-bottom: 0px solid;
	border-left: 1px solid #333333;
}

.tbl_exc_01 {
	border-top: 1px solid #669933;
	border-right: 0px solid;
	border-bottom: 1px solid #669933;
	border-left: 1px solid #669933;
}
.tbl_exc_02 {
	border-top: 0px solid;
	border-right: 0px solid;
	border-bottom: 1px solid #669933;
	border-left: 1px solid #669933;
}
.tbl_exc_03 {
	border-top: 1px solid #669933;
	border-right: 1px solid #669933;
	border-bottom: 1px solid #669933;
	border-left: 1px solid #669933;
}
.tbl_exc_04 {
	border-top: 1px solid #669933;
	border-right: 1px solid #669933;
	border-bottom: 0px solid;
	border-left: 1px solid #669933;
}

.tbl_fir_01 {
	border-top: 1px solid #3366FF;
	border-right: 0px solid;
	border-bottom: 1px solid #3366FF;
	border-left: 1px solid #3366FF;
}
.tbl_fir_02 {
	border-top: 0px solid;
	border-right: 0px solid;
	border-bottom: 1px solid #3366FF;
	border-left: 1px solid #3366FF;
}
.tbl_fir_03 {
	border-top: 1px solid #3366FF;
	border-right: 1px solid #3366FF;
	border-bottom: 1px solid #3366FF;
	border-left: 1px solid #3366FF;
}
.tbl_fir_04 {
	border-top: 1px solid #3366FF;
	border-right: 1px solid #3366FF;
	border-bottom: 0px solid;
	border-left: 1px solid #3366FF;
}

.tbl_itiran_01 {
	border-top: 1px solid #999;
	border-right: 0px solid #999;
	border-bottom: 0px solid #999;
	border-left: 1px solid #999;
}
.tbl_itiran_02 {
	border-top: 1px solid #999;
	border-right: 0px solid #999;
	border-bottom: 1px solid #999;
	border-left: 1px solid #999;
}

.style1 {
	font-size: medium
}
.style2 {
	color: #CC0000
}
.style3 {
	color: #FFFFFF;
	font-size: medium;
	font-weight: bold;
}
.style4 {
	color: #CC0000; font-size: medium;
}

.serviceop {
}
.serviceop01 {
	background: url(../img/under/serviceop_01.gif) no-repeat right bottom;
}

.serviceop02 {
	background: url(../img/under/serviceop_02.gif) no-repeat right bottom;
}
.serviceop03 {
	background: url(../img/under/serviceop_03.gif) no-repeat right bottom;
}

.serviceop04 {
	background: url(../img/under/serviceop_04.gif) no-repeat right bottom;
}

.serviceop05 {
	background: url(../img/under/serviceop_05.gif) no-repeat right bottom;
}

.serviceop06 {
	background: url(../img/under/serviceop_06.gif) no-repeat right bottom;
}
.serviceop ol{
	margin: 0px;
	line-height: 80%;
}
.serviceop li{
	margin:-15px 0px 15px;
	line-height: 130%;
	list-style: url(../img/under/serviceop_ico.gif);
	font-weight: bold;	
}

.tbl_svop{
	border: 1px solid #333333;
	margin: 5px;	
}

.tbl_svop strong{
	color: #333333;
	font-weight: bold;
	border-bottom: 1px dotted #CC0000;
}

.svtakumi{
	border-bottom: 1px solid #cc0000;
	font-weight: bold;
}

#genteititle {
	background: url(../img/under/hpgenteititle.jpg) no-repeat;
	height: 100px;
}

#genteititle h1{
		text-indent: -999999px;
		background-image: none;
}

.txhid{
		text-indent: -999999px;
}

.txhid h2{
	text-indent: -999999px;
	line-height: 0px;
	border: 0px none;
}

.txmid{
 font-size: medium;
 line-height: 130%;
 font-weight: bold;
}

.imgsp_right{
	margin: 0px 10px 0px 0px;
	float: left;
}


/*----------------
06：その他
------------------*/

.left {
	float: left;
}

.textLeft {
	text-align: left;
}

.textCenter {
	text-align: center;
}

.textRight {
	text-align: right;
}

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

.clearfix {
  display: inline-block;
  min-height: 1px;
}

* html .clearfix {
  height: 1px;
  /*\*//*/
  height: auto;
  overflow: hidden;
  /**/
}

/*========================
07：サイトマップ 
========================*/

#sitemap ul {
	list-style: none;
	width: 580px;
	margin: 0px 10px;
	padding: 0px;
}

#sitemap ul li {
	margin: 1px;
	padding: 5px 0px 0px 10px;
	background: #EEEEEE;
	font-weight: bold;
}

#sitemap ul li ul {
	width: 540px;
}

#sitemap ul li ul li {
	background: #FFFFFF;
	padding: 5px 0px 5px 10px;
	font-weight: normal;
}

#sitemap ul li a {
	padding-left: 16px;
	background: url(../common/images/ic002r.gif) 
		0px 50% 
		no-repeat;
}

#sitemap ul li ul li ul {
	width: 100%;
	margin: 0px;
	padding: 0px;
}

#sitemap ul li ul li ul li {
	padding-left: 20px;
}

/*========================
■20111018追加　ホーム 
========================*/

/* ホーム用匠税理士事務所について */

#contents-top #gaiyou dl {
	margin-bottom: 30px;
	background: url(../images/index_gaiyou01.gif) 
		left top 
		repeat-y;
	border-bottom: dotted 1px #888888;
}

#contents-top #gaiyou dt {
	float: left;
	width: 130px;
	padding: 10px 0px 0px 20px;
	background: url(../images/index_ic003.gif) 
		5px 12px 
		no-repeat;
	border-top: dotted 1px #888888;
}

#contents-top #gaiyou dd {
	margin: 10px 0px 10px 150px;
	padding: 10px 0px 0px;
	border-top: dotted 1px #888888;
}

#contents-top #gaiyou dd span {
	display: block;
	padding: 0px 0px 0px 10px;
	border-left: solid 1px #CCCCCC;
}

#contents-top #gaiyou dd span table {
	width: 100%;
	border-collapse: collapse;
}

#contents-top #gaiyou dd span table,
#contents-top #gaiyou dd span table th,
#contents-top #gaiyou dd span table td {
	border: none;
}

#contents-top #gaiyou dd span table th,
#contents-top #gaiyou dd span table td {
	padding: 2px 3px;
	border: solid 1px #CCCCCC;
}

#contents-top #gaiyou dd span table th {
	width: 6em;
	background: #F5F5F5;
	white-space: nowrap;
}

#contents-top #gaiyou dd span table th {
	text-align: left;
	font-weight: normal;
	vertical-align: top;
}

#contents-top #gaiyou dd.ltext {
	margin-left: 11em;
}

#contents-top #gaiyou dd ul {
	width: 325px;
	margin: 0px;
	padding: 0px;
}

#contents-top #gaiyou dd ul li {
	margin: 0px 0px 0px 20px;
	padding: 2px 0px 1px;
	background: none;
	list-style-type: disc;
	line-height: 120%;
}

#contents-top #gaiyou h3 {
	min-height:40px;
	height: auto !important;
	height: 40px;
	margin: 0px;
	padding: 5px 0px 0px 38px;
	background: url(../images/index_gaiyou02.gif) 
		left top 
		no-repeat;
	color: #14A995;
	font-size: 1em;
}

#contents-top #gaiyou p {
	margin-bottom: 15px;
}