@charset "utf-8";

/*-----------------------------------------------------------
  読みやすくする為にもCSSの記述の仕方は統一させましょう。
  例：
body {
	margin:0;
	padding:0;
}

  コメントアウトも有効に使用し、分かりやすく整理しましょう。
  その他細かいことは、http://css-happylife.com/を参照して下さい。

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

/*
 コメントアウト [
----------------------------------------------------------- */

 * {  
	margin:0;  
	padding:0;  
 } 

body {  
	background:url(../img/bg.jpg);  
	font-family:Verdana, "ＭＳ Ｐゴシック", sans-serif;  
	font-size:12px;  
	color:#424242;

 }

#page {  
	width:915px;  
	margin:0 auto;  
	background:#FFF;  

}


h2,h3,h4,h5,h6 {  
    font-weight:bold; 
 }  



li {  
     list-style-type:none;  
}  

img {  
     border:0;  
}  



tr,th {
	font-size: 12px;
	color: #333333;
	line-height: 130%;

}

/* 
Link Color [ 
 ----------------------------------------------------------- */  

a {  
    text-decoration:underline;  
}  

a:link {  
     color:#043e96;  
}  

a:visited {  
    color:#3d6fbb;  
}  

a:hover {  
    color:#696969;
}  

a:active {  
    color:#336699;  
}  




/* 
header [ 
 ----------------------------------------------------------- */  

 
#header {  
     height:115px;  
     padding:0px 0 0 20px;  
     background:url(../img/header.jpg) no-repeat; 
 } 

/*
 container [
----------------------------------------------------------- */
#container {
	float:left;
	padding:0 0 0 0px;
	background:url(../img/strength/bg_250px.jpg) repeat-y ;
}
/*
 container
 side [
----------------------------------------------------------- */
#side {
	float:left;
	width:225px;
	height: auto;
	margin-right:0px;
}
/*
 container
 main [
----------------------------------------------------------- */
#main {
	float:left;
	width:690px;
	background-color:#043e96;
	margin:0;
}

/*
 foot [
----------------------------------------------------------- */
#foot {
	clear:both;
	margin:0;
	padding:5px 0 5px 10px;
	color:#043e96;
	background:url(../img/footer.jpg) no-repeat; 
}

/* #header
----------------------------------------------------------- */
#header h1 {
	padding:10px 12px 10px 0;
	margin:0px;
	font-size:85%;  
    font-weight:normal;
    color:#043e96;
	text-align:right;
 } 
 
 
#header h1 strong{
    font-weight:normal;
 } 

#header ul {
	padding:0 12px 0 0;
	text-align: right;
	font-size:110%; 
	color:#043e96;
}

#header ul li {
	display: inline;
	color:#043e96;
}

#header .Nav a:link {
	color:#043e96;
}

#header .Nav a:visited {
	color:#043e96;
}

#header .Nav a:hover {
	color:#999999;
}

#header .Nav a:active {
	color:#043e96;
}


#header .col1 {
	width:417px;
	float:left;
	margin-right:10px;
}


#header .col2 {
	width:467px;
	float:left;
}

#header .col3 {
	clear:left;
}

/*
 side [
----------------------------------------------------------- */
#side h2 {
	margin:0;
	padding:0 0 1px 1px;
}

#side h2.style01 {
	margin:0;
	padding:0 0 0px 1px;
}



#side ul {
	margin :0;
	padding :0;
	list-style-type:none;
 
}

#side ul.style01 {
	margin:10px 0px 5px 8px;
	background-image:none;
}

#side ul.style01 li {
	margin:0px 0 3px 0;
}
#side ul.style01 li a {
	padding:3px 5px 3px 12px;
	background:url(../img/list_03.gif) no-repeat 0em .5em;
	font-size:120%;
	line-height:130%;
}

#side ul.style01 li a:hover {
　　color:#696969; 
}



#side ul.style01-2 {
	margin:20px 0px 0px 0px;
	padding:0 0 0px 0px;
	background-image:none;
}

#side ul.style01-2 li {
	margin:6px 0 2px 0;
}

#side ul.style01-2 li img {
	padding:5px 5px 0px 5px;
	font-size:110%;
	line-height:100%;
}


html>/**/body #side ul.style01-2 li img {
	padding-bottom /*\**/: 4px\9;
}
/*IE8用*/



#side ul.style01-2 li a:hover {
　　color:#696969; 
}




#side ul.style02 {
	padding:0px 0 3px 10px;
	margin:0px 0 1px 0px;
}


#side ul.style02 li {
	line-height:100%;
}


*:first-child+html #side ul.style02 li {
	line-height:120%;	
}
/*IE7用*/
*html body #side ul.style02 li {
	line-height:120%;	
}
/*IE6用*/


#side ul.style02 li a {
	margin:27px 0 0 5px;
	padding:7px 0 0px 20px;
	background:url(../img/list_sen.gif) no-repeat 0em 0em;
	background-position:top left;
	font-size:105%;

}

#side ul.style02 li a:hover {
　　color:#696969; 
}







.kadomaru {
 width:205px;
 padding:5px 1px 5px 10px;
 margin-top:5px;
 background:url(../img/kadomaru_ue.jpg) no-repeat top center;
}

.kadomaru_bottom {
 width:205px;
 height:10px;
 padding:5px 1px 5px 10px;
 margin-bottom:10px;
 background:url(../img/kadomaru_shita.jpg) no-repeat top center;
}

.kadomaru_1 {
 width:205px;
 padding:5px 1px 5px 10px;
 margin-top:5px;
 background:url(../img/kadomaru_ue1.jpg) no-repeat top center;
}


.kadomaru_bottom_1 {
 width:205px;
 height:10px;
 padding:5px 1px 5px 10px;
 margin-bottom:10px;
 background:url(../img/kadomaru_shita1.jpg) no-repeat top center;
}


.kadomaru_2 {
 width:205px;
 padding:5px 1px 5px 10px;
 margin-top:5px;
 background:url(../img/kadomaru_ue2.jpg) no-repeat top center;
}

.kadomaru_bottom_2 {
 width:205px;
 height:10px;
 padding:5px 1px 5px 10px;
 margin-bottom:10px;
 background:url(../img/kadomaru_shita2.jpg) no-repeat top center;
}

.kadomaru_0 {
 width:205px;
 padding:0 5px 5px 5px;
 padding-left : 5px\9; /* IE8 and below */
 *padding-left : 6px; /* IE7 and below */
 margin-top:5px;
}
.kadomaru_3 {
 width:205px;
 padding:0 1px 5px 8px;
 margin-top:5px;
}

/*
 main [
----------------------------------------------------------- */
.text_box01 {
 width:670px;
 height:250px;
 padding:0;
}
/*index.html 一番上のFlashの箇所で使用*/



.text_box02 {
	margin:0 0 0px 5px;
	padding:4px;
	width:315px;
	height:220px;
	border-width:0 1px 1px 1px;
	border-style:solid;
	border-color:#c3c4c5;
	font-size:110%;
	text-align:justify;
}

#main .text_box02 p img {
	float:left;
	margin:10px 10px 0px 0px;
}
/*index.htmlで使用*/


#main .text_box03 {
	margin:0px;
	padding:0 0 10px 0;
	width:675px;
	border-width:1px;
	border-style:solid;
	border-color:#d7d8db;
}


#main h2 {
	clear:both;
	margin-bottom:0px;
	margin-top:5px;
	padding:0px;
	font-size:130%;
	letter-spacing:.1em;
}

#main .col1 h2 {
	clear:both;
	padding:0px 0 0px 0px;
	font-size:130%;
}

#main .col2 h2 {
	padding:0px 0 0px 0px;
	font-size:130%;
}


#main h3.style1{
	font-size: 18px;
	color: #ff9900;
	font-family: "メイリオ",Meiryo,"ＭＳ Ｐゴシック","ヒラギノ角ゴ Pro W3","Hiragino Kaku Gothic Pro",sans-serif;
	font-weight: bold;
	letter-spacing: 0pt;
	line-height: 140%;
	vertical-align: baselilne;
	padding:22px 0px 15px 110px;
	margin: 10px 0 10px 30px;
	background:url(../img/strength/strength1.gif) top left no-repeat;
}

#main h3.style2{
	font-size: 18px;
	color: #ff9900;
	font-family: "メイリオ",Meiryo,"ＭＳ Ｐゴシック","ヒラギノ角ゴ Pro W3","Hiragino Kaku Gothic Pro",sans-serif;
	font-weight: bold;
	letter-spacing: 0pt;
	line-height: 140%;
	vertical-align: baselilne;
	padding:22px 0px 15px 110px;
	margin: 10px 0 10px 30px;
	background:url(../img/strength/strength2.gif) top left no-repeat;
}

#main h3.style3{
	font-size: 18px;
	color: #ff9900;
	font-family: "メイリオ",Meiryo,"ＭＳ Ｐゴシック","ヒラギノ角ゴ Pro W3","Hiragino Kaku Gothic Pro",sans-serif;
	font-weight: bold;
	letter-spacing: 0pt;
	line-height: 140%;
	vertical-align: baselilne;
	padding:22px 0px 15px 110px;
	margin: 10px 0 10px 30px;
	background:url(../img/strength/strength3.gif) top left no-repeat;
}




#main h4.style2 {

	font-size:100%;
	font-weight:bold;
	letter-spacing:0em;
	padding:0;
}
/* staff.htmlにて使用 */

#main h4.style3 {

	font-size:100%;
	font-weight:bold;
	letter-spacing:0.1em;
	padding:0;
}
/* privacy_handing.htmlにて使用 */


/*
 main コラムほかコンテンツ[
----------------------------------------------------------- */
#main .section {
	margin:0px 0 5px 5px;
	padding:0 0 2px 0;
}
#main .section p img {
	float:left;
	margin:0 10px 2px 2px;
}
/* index.htmlにて使用 */

#main .section_2 {
	margin:0px 0 5px 5px;
}
/* index.htmlにて使用 */

#main .section_3 {
	margin:0 0 0px 5px;
	overflow-y: scroll;
	width:322px;
	height:230px;
	padding:0px;
	border-width:0 1px 1px 1px;
	border-style:solid;
	border-color:#c3c4c5;
}
/* index.htmlにて使用 */

#main .section_4 {
	margin:0 0 0px 5px;
	overflow-y: scroll;
	width:322px;
	height:130px;
	padding:0px;
	border-width:0 1px 1px 1px;
	border-style:solid;
	border-color:#c3c4c5;
}
/* index.htmlにて使用 */




#main .col1 {
	width:335px;
	float:left;
	margin-right:10px;	
}

#main .col2 {
	width:335px;
	float:left;
}

#main .col3 {
	clear:left;
}
/* index.htmlほかにて使用 */


#main .cola {
	width:335px;
	float:left;
	margin-left:5px;
}

#main .colb {
	width:335px;
	float:left;
	margin:3px 0 0 0;	
}
/* index.htmlにて使用 */

#main .left {
	width:430px;
	float:left;
	margin:10px 15px 0 16px;
	
}


*html body #main .left  {
	width:430px;
	float:left;
	margin:10px 15px 0 8px;
}
/*IE6用*/

#main .right {
	width:205px;
	float:left;
	margin:10px 0 0 0;
}
/*tax_accounting_services.htmlにて使用-------------- */

#main .right_2 {
	width:205px;
	float:left;
	margin:2px 0 0 0;
}
/*consulting.htmlにて使用-------------- */

#main .content_a {
	width:210px;
	float:left;
	margin:12px 0 0 10px;
}

*html body #main .content_a  {
	width:190px;
	float:left;
	margin:12px 0 0 5px;
}
/*IE6用*/

#main .content_b {
	width:430px;
	float:left;
	margin:10px 15px 0 5px;
	
}
/*tax_accounting_services.htmlにて使用-------------- */
/*please_consult03.htmlにて使用-------------- */

#main .content_a2 {
	width:260px;
	float:left;
	margin:12px 0 0 10px;
}

*html body #main .content_a2  {
	width:240px;
	float:left;
	margin:12px 0 0 5px;
}
/*IE6用*/

#main .content_b2 {
	width:380px;
	float:left;
	margin:10px 0 0 5px;
	
}
/*access.htmlにて使用-------------- */

#main .masu {
	width:422px;
	background-image:url(../img/bg_img/bg_masu.jpg);
	margin:5px 0px 10px 5px;
	padding:3px 0 2px 0px;
}

#main .column {
	width:422px;
	background:url(../img/bg_img/bg_column.jpg) no-repeat top left;
	margin:5px 0px 0px 5px;
	padding:3px 0 2px 0px;
}

#main .column_b {
	width:422px;
	background:url(../img/bg_img/bg_column_bottom.jpg) no-repeat top left;
	margin:0px 0px 20px 5px;
	padding:3px 0 2px 0px;
}

#main .column2 {
	width:677px;
	background:url(../img/bg_img/bg_column2.jpg) no-repeat top left;
	margin:5px 0px 0px 5px;
	padding:3px 0 2px 0px;
}

#main .column2_b {
	width:677px;
	background:url(../img/bg_img/bg_column2_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:5px;
	padding:3px 0 2px 0px;
}

#main .column2 ul.style01 {
	list-style-image:none;
	list-style-type:decimal;
	margin-bottom:5px;
	padding:5px 10px 5px 50px;
	font-size:110%;
	line-height:160px;
	letter-spacing:0.1em;
}

#main .column2 ul.style01 li {
	list-style-image:none;
	list-style-type:decimal;
	padding:5px;
}

#main .column2 ul.style02 {
	background-image:none;
	margin-bottom:5px;
	padding:15px 0px 5px 10px;
	font-size:110%;
	line-height:160px;
	letter-spacing:0.1em;
}

#main .column2 ul.style02 li {
	background:url(../img/icon/migiya.gif) no-repeat 0em 0.5em;
	padding:5px 5px 5px 30px;
}

#main .column2 ul.style02-1 {
	background-image:none;
	margin:0 0 5px 25px;
	padding:5px 0px 5px 10px;
	font-size:110%;
	line-height:160px;
	letter-spacing:0.1em;
}

#main .column2 ul.style02-1 li {
	background:url(../img/icon/migiya.gif) no-repeat 0em 0.5em;
	padding:5px 5px 10px 30px;
}


#main .column2 ul.style03 {
	list-style-image:none;
	list-style-type:disc;
	margin-bottom:5px;
	padding:5px 10px 5px 50px;
	font-size:110%;
	line-height:160px;
	letter-spacing:0.1em;
}

#main .column2 ul.style03 li {
	list-style-image:none;
	list-style-type:disc;
	padding:5px;
}

#main .column3 {
	width:600px;
	background:url(../img/bg_img/bg_column3.jpg) no-repeat top left;
	margin:5px 0px 0px 20px;
	padding:3px 0 2px 0px;
}

#main .column3_b {
	width:600px;
	background:url(../img/bg_img/bg_column3_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:20px;
	padding:3px 0 2px 0px;
}

#main .column3 ul.style01 {
	list-style-image:none;
	list-style-type:disc;
	margin-bottom:5px;
	padding:10px 20px 5px 40px;
	font-size:110%;
	line-height:160px;
	letter-spacing:0.1em;
}

#main .column3 ul.style01 li {
	list-style-image:none;
	list-style-type:disc;
	padding:5px;
}

#main .column4 {
	width:670px;
	background:url(../img/strength/column_blue.jpg) no-repeat top left;
	margin:5px 0px 0px 17px;
	padding:3px 0 2px 0px;
}

#main .column4_b {
	width:670px;
	background:url(../img/strength/column_blue_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:17px;
	padding:3px 0 2px 0px;
}
/*faq,consulting.htmlほか使用-------------- */


#main .column4-2 {
	width:670px;
	background:url(../img/bg_img/bg_column4-2.jpg) no-repeat top left;
	margin:5px 0px 0px 17px;
	padding:3px 0 2px 0px;
}

#main .column4-2_b {
	width:670px;
	background:url(../img/bg_img/bg_column4-2_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:17px;
	padding:3px 0 2px 0px;
}
/*privacy_handing.htmlにて使用-------------- */

#main .column5 {
	width:600px;
	background:url(../img/bg_img/bg_column5.jpg) no-repeat top left;
	margin:5px 0px 0px 20px;
	padding:3px 0 2px 0px;
}

#main .column5_b {
	width:600px;
	background:url(../img/bg_img/bg_column5_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:20px;
	padding:3px 0 2px 0px;
}

#main .column6 {
	width:660px;
	background:url(../img/bg_img/bg_column6.jpg) no-repeat top left;
	margin:5px 10px 0px 10px;
	padding:3px 0 2px 0px;
}

#main .column6_b {
	width:660px;
	background:url(../img/bg_img/bg_column6_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:10px;
	padding:3px 0 2px 0px;
}

#main .column7 {
	width:600px;
	background:url(../img/bg_img/bg_column7.jpg) no-repeat top left;
	margin:5px 0px 0px 20px;
	padding:3px 0 2px 0px;
}

#main .column7_b {
	width:600px;
	background:url(../img/bg_img/bg_column7_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:20px;
	padding:3px 0 2px 0px;
}

#main .column8 {
	width:660px;
	background:url(../img/bg_img/bg_column8.jpg) no-repeat top left;
	margin:5px 10px 0px 10px;
	padding:3px 0 2px 0px;
}

#main .column8_b {
	width:660px;
	background:url(../img/bg_img/bg_column8_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:10px;
	padding:3px 0 2px 0px;
}

#main .column9 {
	width:660px;
	background:url(../img/bg_img/bg_column9.jpg) no-repeat top left;
	margin:5px 10px 0px 10px;
	padding:3px 0 2px 0px;
}

#main .column9_b {
	width:660px;
	background:url(../img/bg_img/bg_column9_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:10px;
	padding:3px 0 2px 0px;
}

#main .column10 {
	width:660px;
	background:url(../img/bg_img/bg_column10.jpg) no-repeat top left;
	margin:5px 10px 0px 10px;
	padding:3px 0 2px 0px;
}

#main .column10_b {
	width:660px;
	background:url(../img/bg_img/bg_column10_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:10px;
	padding:3px 0 2px 0px;
}

#main .column11 {
	width:600px;
	background:url(../img/bg_img/bg_column11.jpg) no-repeat top left;
	margin:5px 0px 0px 20px;
	padding:3px 0 2px 0px;
}

#main .column11_b {
	width:600px;
	background:url(../img/bg_img/bg_column11_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:20px;
	padding:3px 0 2px 0px;
}

#main .column11 ul.style01 {
	list-style-image:none;
	list-style-type:disc;
	margin-bottom:10px;
	margin-top:10px;
	padding:10px 20px 5px 40px;
	font-size:110%;
	line-height:160px;
	letter-spacing:0.1em;
}

#main .column11 ul.style01 li {
	list-style-image:none;
	list-style-type:disc;
	padding:5px;
}

#main .column12 {
	width:600px;
	background:url(../img/bg_img/bg_column12.jpg) no-repeat top left;
	margin:5px 0px 0px 20px;
	padding:3px 0 2px 0px;
}

#main .column12_b {
	width:600px;
	background:url(../img/bg_img/bg_column12_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:20px;
	padding:3px 0 2px 0px;
}

#main .info {
	font-size: 100%;
	color: #333333;
	line-height: 140%;
	font-weight: normal;
	padding: 5px;
	margin: 15px 0px 0px;
}
/* who.htmlにて使用 */

#main .info span.sub {
	font-size: 85%;
}
/* who.htmlにて使用 */



#main .info0 {
	font-size: 100%;
	color: #333333;
	line-height: 180%;
	font-weight: normal;
	border-left: 5px solid #CCCCFF;
	padding-left: 6px;
	margin: 5px 0px 0px;

}
/* who.htmlにて使用 */

#main .info1 {
	font-size: 110%;
	line-height: 180%;
	font-weight: normal;
	padding-left:10px;
	margin: 10px 15px 10px 20px;
}
/* consulting_form/form.htmlにて使用 */


#main .section ul li {
	list-style-type:decimal;
	list-style-position:inside;
	margin-bottom:5px;
	padding-left:20px;
	font-size:120%;
}

#main .section li a {
	margin-left:1em;
}



#main .section_2 ul  {
	list-style:none;
	width:678px;
	height:155px;
	margin:10px 0 0 0;
}


#main .section_2 ul li {
	width:224px;
	height:80px;
	float:left;
	display:inline;
}


#main .section_2 li a {
	text-decoration:none;
	display:block;
}





#main .section_3 ul {
	list-style:none;
	margin-bottom:5px;
	padding:0 0 5px 10px;
	font-size:110%;
}

#main .section_4 ul {
	list-style:none;
	margin-bottom:5px;
	padding:0 0 5px 10px;
	font-size:110%;
}

#main .left ul.style01 {
	list-style-image:none;
	list-style-type:none;
	margin-bottom:5px;
	padding:15px 0 5px 30px;
	font-size:120%;
	line-height:160px;
	letter-spacing:0.1em;
}

#main .left ul.style01 li {
	padding:0;
}




/*
 foot [
----------------------------------------------------------- */

#foot .col1 {
	width:423px;
	float:left;
	margin-right:10px;
}


#foot .col2 {
	width:10px;
	float:left;
}

#foot .col3 {
	width:450px;
	float:left;
}

#foot .col4 {
	clear:left;
}

#foot p {
	margin:5px 0 2px 0;
	font-size:120%;
}

#foot p.style3 {
	font-weight:normal;
	margin:8px 0 0px 0;
	padding:0px;
	font-size:10px;
	text-align: left;
	color:#696969;
}

#foot p.copyright {
	font-style:normal;
	margin:0 0 3px 0;
	font-size:11px;
}

#foot ul {
	padding:2px 10px 0 0;
	text-align: right;
	font-size:100%; 
	color:#043e96;
}

#foot ul li {
	display: inline;
	color:#043e96;
}

#foot .Nav a:link {
	color:#043e96;
}

#foot .Nav a:visited {
	color:#043e96;
}

#foot .Nav a:hover {
	color:#999999;
}

#foot .Nav a:active {
	color:#043e96;
}


/*
 p [
----------------------------------------------------------- */

p {
	font-size: 100%;
	color: #333333;
	line-height: 130%;
}

p.style0 {
	font-size: 130%;
	color: #333333;
	line-height: 170%;
}
/* seminar2008.htmlにて使用 */


p.style01 {
	font-size: 120%;
	color: #333333;
	line-height: 140%;
	padding:0px;
	margin:5px 25px 25px 40px;
	text-align:justify;
}
/* strength.htmlにて使用 */

p span.pSub {
	font-size: 80%;
	color: #333333;
	line-height: 150%;
	font-weight:normal;
}
/* seminar2008.htmlにて使用 */


p.style2 {
	font-size: 110%;
	color: #333333;
	line-height: 110%;
	font-weight:bold;
	letter-spacing: 2pt;
}
/* strength.htmlにて使用 */

p.style3 {
	font-size: 13px;
	color: #ffffff;
	line-height: 170%;
	font-weight:normal;
}
/* strength.htmlにて使用 */

p.style4 {
	font-size: 120%;
	color: #333333;
	line-height: 170%;
	font-weight:bold;
}
/* strength.htmlにて使用 */

p.style5 {
	font-size: 140%;
	color: #333333;
	font-weight:bold;
	letter-spacing: 2pt;
	line-height: 100%;
}
/* strength.htmlにて使用 */

p.style5, x:-moz-any-link {
	font-size: 120%;
	line-height: 0%;
}
/*strength.htmlにて使用 */
/* Fx 1.0 以降に適用される */

p.style5, x:x {
	font-size: 140%;
	line-height: 100%;
}
/* strength.htmlにて使用 */
/* Safari 2 などに対応 */

p.style6 {
	font-size: 140%;
	color: #333333;
	line-height: 110%;
	font-weight:bold;
	letter-spacing: 2pt;
}
/* strength.htmlにて使用 */


p.pan {
	padding:10px 0 8px 10px;
	font-size:100%;
	color:#ffffff;
}

p.pan a {
	color:#FFFFFF;
}

p.pan a:link {
	color:#FFFFFF;
}

p.pan a:visited {
	color:#FFFFFF;
}

p.pan a:hover {
	color:#999999;
}

p.pan a:active {
	color:#FFFFFF;
}

/*
 table [
----------------------------------------------------------- */
table {
	letter-spacing:0em;
}

.style1 {
	letter-spacing:0.1em;
	width: 520px;
	border-collapse:collapse;
	border-spacing:0px;
}

.style1 th,.style1 td{
	text-align:left;
	vertical-aline:top;
	line-height: 120%;
	margin:2px;
	padding:6px 7px;
}

.style1 th{
	white-space:nowrap;
}

.style_strength {
	background-image:url(../img/strength/image_business3.gif);
	background-repeat:no-repeat;
	width:550px;
	height:365px;
}


.style_strength tr,th {
	font-size: 13px;
}

.style_strength2 {
	background-image:url(../img/strength/support.jpg);
	background-repeat:no-repeat;
	width:590px;
	height:165px;
}


.style_strength2 tr,th {
	font-size: 13px;
}

/*
 dl [
----------------------------------------------------------- */
dl.style1{
	font-size:110%;
	margin:0px 5px 30px 5px;

}

dl.style1 dt{
	font-size:115%;
	font-weight:bold;
	letter-spacing:.1em;
	background:url(../img/icon/clip.gif)  no-repeat top left;
	padding:3px 0 8px 25px;
	margin:10px 0 5px 20px;
}

dl.style1 dd{
	border-left:1px solid #c3c4c5;
	margin:0 0 0 50px;
	padding:0 10px 0 5px;
	text-align:justify;
	line-height:140%;
}
/*inheritance_division.htmlにて使用-------------- */

dl.style1-2{
	font-size:110%;
	margin:0px 5px 30px 0px;

}

dl.style1-2 dt{
	font-size:115%;
	font-weight:bold;
	letter-spacing:.1em;
	background:url(../img/icon/clip.gif)  no-repeat top left;
	padding:3px 0 8px 25px;
	margin:10px 0 5px 2px;
}

dl.style1-2 dd{
	border-left:1px solid #c3c4c5;
	margin:0 0 10px 25px;
	padding:0 10px 0 5px;
	text-align:justify;
	line-height:140%;
}
/*access.htmlにて使用-------------- */

dl.style2{
	font-size:110%;
	margin:0px 5px 30px 5px;

}

dl.style2 dt{
	font-size:115%;
	font-weight:bold;
	letter-spacing:.1em;
	background:url(../img/icon/check.gif)  no-repeat top left;
	padding:3px 0 8px 25px;
	margin:10px 0 5px 20px;
}

dl.style2 dd{
	border-left:1px solid #c3c4c5;
	margin:0 0 0 50px;
	padding:0 10px 0 5px;
	text-align:justify;
	line-height:140%;
}
/*please_consult04.htmlにて使用-------------- */

/*
 ul [
----------------------------------------------------------- */
ul.style1{
	font-size:110%;
	margin:0px 5px 15px 5px;
}

ul.style1 li{
	font-size:115%;
	font-weight:bold;
	letter-spacing:.1em;
	background:url(../img/icon/bousen.gif)  no-repeat top left;
	padding:3px 0 8px 28px;
	margin:10px 0 5px 20px;
}
/*please_consult05.htmlにて使用-------------- */

ul.style1 li.style1{
	font-size:100%;
	font-weight:normal;
	letter-spacing:.1em;
	background:none;
	list-style-image:none;
	list-style-type:none;
	margin:1px 0 0 5px;
}
/*iso.htmlにて使用-------------- */

ol.style1{
	margin-bottom:5px;
	padding:5px 10px 5px 50px;
	font-size:110%;
	line-height:160px;
	letter-spacing:0.1em;
}

ol.style1 li{
	list-style-image:none;
	list-style-type:decimal;
	padding:5px;
}

ol.style1 li ul.style_disc{
	padding:5px;
}

ol.style1 li ul.style_disc li{
	list-style-image:none;
	list-style-type:disc;
	padding:5px;
}
/*privacy.htmlにて使用-------------- */

ol.style1 li ul.style_disc2{
	padding:5px 0 5px 30px;
}

ol.style1 li ul.style_disc2 li{
	list-style-image:none;
	list-style-type:disc;
	padding:3px;
}
/*privacy_handing.htmlにて使用-------------- */

ol.style1 li ul.style_none{
	padding:5px 0 5px 18px;
}

ol.style1 li ul.style_none li{
	list-style-image:none;
	list-style-type:none;
	padding:3px;
}

ol.style1 li ul.style_none li ul.style_disc2{
	padding:5px 0 5px 35px;
}

ol.style1 li ul.style_none li ul.style_disc2 li{
	list-style-image:none;
	list-style-type:disc;
	padding:3px;
}
/*privacy_handing.htmlにて使用-------------- */