@charset "utf-8";
/* 
━━━━━━━━━━━━━━━━━━━━━━━━━
税務css共通
━━━━━━━━━━━━━━━━━━━━━━━━━  
*/
body,div,dl,dt,dd,ul,ol,li,h1,h2,h3,h4,h5,h6,
pre,form,fieldset,input,textarea,p,blockquote,th,td
{
  margin: 0;
  padding: 0;
}
fieldset, img{
  border: 0;
}
abbr,acronym{
  border: 0;
}
address,caption,cite,code,dfn,em,strong,th,var{
  font-style: normal;
  font-weight: normal;
}
/*h1,h2,h3,h4,h5,h6{
  font-size: 100%;
  font-weight: normal;
}*/
a:link {
	color: #0000CC;
	text-decoration: underline;
}
a:visited {
	text-decoration: underline;
	color: #0000FF;
}
a:hover {
	text-decoration: underline;
	color: #047EC8;
}
a:active {
	text-decoration: none;
	color: #047EC8;
}
.black-11 {font-size: 11px}
.black-bold {
	font-weight:bold;
	color:#000000;
}
.black-bold-under {
	color:#000000;
	text-decoration:underline;
	font-weight:bold;
}
.black-bold-15 {
	font-size: 15px;
	font-weight: bold;
}
.black-bold-16 {
	font-size: 16px;
	font-weight: bold;
}
.black-under-18 {
	color:#000000;
	text-decoration:underline;
	font-size:18px;
}
	
.red {
	color:#CC0000;
}
.blue {
    color:#000099;
}
.red-under {
	color:#CC0000;
	text-decoration:underline;
}
.red-bold {
	color:#CC0000;
	font-weight:bold;
}
.red-bold-20 {
	color:#CC0000;
	font-weight:bold;
	font-size: 20px;
}
.red-bold-16 {
	font-size: 16px;
	font-weight: bold;
	color:#CC0000;
}
.red-bold-under {
	color:#CC0000;
	text-decoration:underline;
	font-weight:bold;
}
.red-bold-under-16 {
	color:#CC0000;
	text-decoration:underline;
	font-weight:bold;
	font-size:16px;
}
.red-bold-under-18 {
	color:#CC0000;
	text-decoration:underline;
	font-weight:bold;
	font-size:20px;
}
.white {
	color: #FFFFFF
}
.marker-yellow {
	background: #FFFF00;
}
.marker-red {
	background: #CC0000;
	color: #FFFFFF;
}
.boldblue{
	color:#003;
	font-size:18px;
	font-weight:bold;

}

#outerImageContainer {
	-moz-border-radius-topleft:10px;
	-moz-border-radius-topright:10px;
}
#imageDataContainer {
	-moz-border-radius-bottomleft:10px;
	-moz-border-radius-bottomright:10px;
}
/*h1 {
	font-size: 12px;
	padding:0px;
	width: 800px;
	margin-top:0;
	margin-bottom:0;
	margin-left:0;
	color: #000000;
}*/
h2 {
	line-height: 0px;
	height: auto;
	margin: 0px;
	padding: 0px;
}
h3 {
	
}
h4 {
	font-size: 18px;
	font-weight: bold;
	border-bottom: 1px solid #CCCCCC;
	padding-bottom: 10px;
	margin-bottom: 20px;
}


p {padding:15px 0 15px 0;}

img {vertical-align: bottom;}

.pl10 {padding-left:10px;}
.ac {text-align:center;}

/*
━━━━━━━━━━━━━━━━━━━━━━━━━
ページ
━━━━━━━━━━━━━━━━━━━━━━━━━ 
*/
body {
	color: #333333;
	margin: 0px;
	padding: 0px;
	text-align: center;
	font-size: 16px;
	font-style: normal;
	line-height: 200%;
	font-weight: normal;
	font-variant: normal;
	background: #ffffff repeat-x center top;
}
#wrapper {
	border:1px solid #999;
	height: auto;
	padding: 0px;
	width: 800px;
	text-align:center;
	margin-top: 25px;
	margin-right: auto;
	margin-bottom: 20px;
	margin-left: auto;
}

.header {
	margin: 0px auto;
	padding: 0px;
	padding: 0px;
	text-align: center;
	background: url(image/header_back.jpg) repeat-x;
}
.header h1 {
	margin: 0px auto;
	padding: 0px;
	text-align: center;
}


.midashi {
	width:630px;
	margin:40px 0px 20px 0px;
}
.contents-inner {
	width: 750px;
	margin: 0px 25px;
	padding: 0px;
	height: auto;
	text-align: left;
	background-color: #FFFFFF
}
.margin-top {margin-top:30px;}
.margin-bot {margin-bottom:40px;}
.margin-box {margin:20px 0px 20px 0px;}
.margin-box02 {margin:20px 50px 20px 60px;}
.margin-box03 {
    margin:0px 120px 20px 120px;
	font-size:12px;	
	}
.margin-30-0 {margin:30px 0px;}
.margin-40-0 {margin:40px 0px;}
.margin-20-0 {margin:20px 0px;}
.margin-b30 {margin-bottom:30px;}
.margin-b40 {margin-bottom:40px;}
.margin-qa {margin:30px 30px}
.cebter {text-align:center;}
.right {text-align:right;}
.green {
color:#006600;
}


/*
━━━━━━━━━━━━━━━━━━━━━━━━━
フッターリンク
━━━━━━━━━━━━━━━━━━━━━━━━━ 
*/
.foot_link {
	margin:50px 0px 10px 0px;
	text-align:center;
	font-size:12px;
	line-height:normal;
}



/*
━━━━━━━━━━━━━━━━━━━━━━━━━
float
━━━━━━━━━━━━━━━━━━━━━━━━━ 
*/
.rleft{
	float:right;
}
.lleft{
	float:left;
}


/*
━━━━━━━━━━━━━━━━━━━━━━━━━
clerfix
━━━━━━━━━━━━━━━━━━━━━━━━━ 
*/
.clearfix:after {
  content: ".";  /* 新しい要素を作る */
  display: block;  /* ブロックレベル要素に */
  clear: both;
  height: 0;
  visibility: hidden;
}

.clearfix {
  min-height: 1px;
}

* html .clearfix {
  height: 1px;
  /*¥*//*/
  height: auto;
  overflow: hidden;
  /**/
}
/*
━━━━━━━━━━━━━━━━━━━━━━━━━
table border関連
━━━━━━━━━━━━━━━━━━━━━━━━━ 
*/
table.boderbbb {border: solid 1px #bbbbbb; border-collapse: collapse;}
td.boderbbb {border: solid 1px #bbbbbb;}

/*
━━━━━━━━━━━━━━━━━━━━━━━━━
cler
━━━━━━━━━━━━━━━━━━━━━━━━━ 
*/
.clerbo{
	clear:both;
}

/*
━━━━━━━━━━━━━━━━━━━━━━━━━
fontsize
━━━━━━━━━━━━━━━━━━━━━━━━━ 
*/
.font14{
	font-size:14px;
	line-height:18px;
}


/*
━━━━━━━━━━━━━━━━━━━━━━━━━
fontsize
━━━━━━━━━━━━━━━━━━━━━━━━━ 
*/

.toiawase{ 
margin:30px 0px;
}

/*

━━━━━━━━━━━━━━━━━━━━━━━━━
tuika
━━━━━━━━━━━━━━━━━━━━━━━━━ 
*/
body {
	background-color: #ffffff;
}
.style1 {
	font-size: 16px;
	font-weight: bold;
	background-color: #FFFFCC;
}
.style2 {
	font-size: 16px;
	color: #0000FF;
}
.style4 {font-size: 12}
.style5 {
	font-size: 24px;
	font-weight: bold;
}

.headerline {
	background-image:url(image/header2_02.jpg);
	background-repeat:no-repeat;
height:66px;
	width:802px;
	margin:0px;
	text-align:center;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
	padding:0px;
}

#headernavi {
	margin:0px 25px 0px 25px;
	height:66px;
}

.zeisoudan{
	background-image:url(image/soudan.jpg);
	width:750px;
	border:#CCC 1px solid;
	margin:0px;
}


.margin75{
margin:0 75px;
}

.naivmailtel{
	float:left;
	margin:25px 0px 0px 0px;
	padding:0px;
}

.naivleft{
	float:right;
	margin:10px 0px 0px 0px;
}

/*

━━━━━━━━━━━━━━━━━━━━━━━━━
tuika
━━━━━━━━━━━━━━━━━━━━━━━━━ 
*/

#manabi {
	margin: 20px 0px;
	padding: 0px;
	background: url(image/manabi_back.gif) repeat-y center;
	text-align: center;
}
#manabi .ul_box {
	margin: 0px auto;
	padding: 0px;
	width: 520px;
	text-align: center;
}




.dvd_img {
	text-align: center;
	margin: 20px 0px 0px;
	padding: 0px;
}
#manabi .ul_box ul {
	margin: 0px;
	padding: 0px;
	text-align: left;
	list-style: url(none) none outside;
}
#manabi .ul_box li {
	background: url(image/rist_01.jpg) no-repeat left;
	padding-bottom: 10px;
	padding-top: 10px;
	list-style: none outside;
	padding-left: 60px;
	border-bottom: 1px dashed #CCCCCC;
}
.setumei_img {
	margin:5px 0 0 15px;
	padding: 0px;
	float: right;
	border: 1px solid #CCCCCC;
}
.shouwhin_box {
	margin: 0px auto;
	padding: 10px 5px 10px 15px;
	border: 10px solid #528E10;
	text-align: left;
	font-weight: bold;
	width: 500px;
}
#shouhin {
	text-align: center;
	margin: 0px;
	padding: 0px;
}

#tokuten {
	margin: 0px auto 20px;
	padding: 0px;
	background: url(image/tokuten_back.jpg) repeat-y center;
	text-align: center;
}
.tokuten_box table {
	margin: 0px;
	padding: 0px;
}
.tokuten_box table td {
	margin: 0px;
	padding: 5px;
}

#tokuten .tokuten_box {
	margin:10px 100px 0 125px ;
	padding: 0px;
	width: 520px;
	text-align: left;
}
.tyosho_img {
	margin: 0 20px 0 0;
	padding: 0px;
	float: left;
}
#tokubetu {
	text-align: center;
	margin: 0px;
	padding: 0px;
}
#tokubetu .tokubetu_box {
	margin: 0px auto;
	padding: 0px 0px 20px;
	border: 3px dotted #638E29;
	width: 630px;
}
.kisai {
	text-align: left;
	margin: 0px auto;
	padding: 10px;
	height: 200px;
	width: 500px;
	border: 5px solid #CE1821;
}
.form_table_td {
	margin: 0px;
	padding: 5px;
}
#form_layout table {
	text-align: left;
	margin: 0px;
	padding: 0px;
}
#form_layout td {
	margin: 0px;
	padding: 5px;
}

#form_layout {
	margin: 0px;
	padding: 0px;
}
.tokutei {
	text-align: center;
	margin: 0px;
	padding: 0px;
}
.tokutei table {
	text-align: left;
	margin: 0px auto;
	padding: 0px;
	font-size: 12px;
}
.tokutei td {
	text-align: left;
	margin: 0px;
	padding: 5px;
	vertical-align: top;
}
.privacy {
	margin: 0px auto;
	padding: 0px;
}
.privacy table {
	text-align: center;
	margin: 0px auto;
	padding: 0px;
}
.privacy td {
	margin: 0px;
	padding: 5px;
	text-align: left;
}
.privacy_text {
	font-size: 14px;
	font-weight: bold;
}
.privacy .privacy_text {
	text-align: center;
}
.privacy ul {
	text-align: left;
	list-style: outside;
	margin: 0px;
	padding: 0px 0px 0px 20px;
}
.privacy ol {
	margin: 0px;
	padding: 0px 0px 0px 20px;
	text-align: left;
}
.footer {
	text-align: center;
	margin: 0px auto;
	padding: 0px;
	background: url(image/footer.jpg) repeat-x;
	height: 81px;
}
.footer_text {
	margin: 0px;
	padding: 28px 0px 0px;
	color: #FFFFFF;
	font-size: 12px;
}

.form{
margin-left:100px;
}

#contact h1{ padding-top:20px;
padding-bottom:10px;
	font-size:14px;
color:#FFF;
}

.center{margin-left:70px;
}