@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; 
 }  

p,li {  
	line-height:160%;  
 }  

p {  
     margin:0 0 1em 0;  
}  

li {  
     list-style-type:none;  
}  

img {  
     border:0;  
 }  

/* 
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:auto;  
     padding:0px 0 0 20px;  
     background:url(../img/header_top.jpg) no-repeat; 
 } 

/*
 container [
----------------------------------------------------------- */
#container {
	float:left;
	padding:0 0 0 0px;
	background:url(../img/bg_side.jpg) repeat-y;
}
/*
 container
 side [
----------------------------------------------------------- */
#side {
	float:left;
	width:215px;
	height: auto;
	margin-right:10px;
}

*html body #side {
	float:left;
	width:215px;
	height: auto;
}
/*IE6用*/


/*
 container
 main [
----------------------------------------------------------- */
#main {
	float:left;
	width:683px;
}

/*
 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 5px 0px;
	margin:0px;
	font-size:85%;  
    font-weight:normal;
    color:#043e96;
	text-align:right;
 } 
 
#header strong{
    font-weight:normal;
 } 
 
#header h1.style_e {
	padding:10px 12px 10px 5px;
	margin:0px;
	font-size:85%;  
    font-weight:normal;
    color:#043e96;
	text-align:justify;
 } 
/* english.htmlにて使用 */

#header p.style1 {
	padding:0px 5px 0px 0px;
	margin:0px;
	font-size:85%;  
    font-weight:normal;
    color:#043e96;
	text-align:right;
 }
 
#header p.style2 {
	padding:0px 0px 0px 22px;
	margin:0px;
	font-size:105%;  
    font-weight:normal;
    color:#043e96;
	text-align:left;
 }  


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


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

#header .Nav a:visited {
	color:#3d6fbb;
}

#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;
}


#header .col4 {
	width:880px;
	height:auto;
	margin: 20px 0 70px 0;
	*margin: 20px 0 10px 0; /* IE7 and below */
	_margin: 20px 0 10px 0; /* IE6 */
	padding:0;
}
html>/**/body #header .col4 {
	padding-top /*\**/: 12px\9;
}
/*IE8用*/

#header .col4 p {
	font-size:110%;
	text-align: center;
	margin: 0px 0 5px 0;
}


#header .col4 ul.gnav {
	width:870px;
	padding: 0 0 0 40px;
	list-style-type: none;
}

#header .col4 ul.gnav li {
	margin:0;
	padding:0 40px 0 0px;
	float:left;
}

#header .col4 ul.gnav li.center {
	padding-top:7px;
}




/*
 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:0 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:120%;
}

#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_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_1 {
 width:205px;
 padding:5px 1px 5px 10px;
 margin-top:0px;
 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:5px;
 background:url(../img/kadomaru_shita2.jpg) no-repeat top center;
}

.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*/

#main .text_box02 {
	margin:0 0 5px 5px;
	padding:4px 5px 5px 5px;
	width:315px;
	height:232px;
	border-width:0 1px 1px 1px;
	border-style:solid;
	border-color:#c3c4c5;
	font-size:110%;
	text-align:justify;
	text-justify:inter-ideograph;
}

*html body #main .text_box02 {
	margin:0px 0 0px 5px;
	padding:4px 5px 0px 5px;
	width:315px;
	height:227px;
	border-width:0 1px 1px 1px;
	border-style:solid;
	border-color:#c3c4c5;
	font-size:110%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/*IE6.0用*/


#main .text_box02 p img {
	float:left;
	padding:0 10px 0 0;
}
/*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 h2.style1 {
	font-size: 120%;
	color: #333333;
	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: 160%;
	vertical-align: baselilne;
	padding: 5px 0px;
	margin: 10px 0 5px 15px;

}
/* FX・PX・SX.htmlにて使用 */

#main h3 {
	margin:0;
	padding:0px 0px 5px 0px;
	font-size:125%;
	letter-spacing:.1em;
	font-weight:bold;
}

#main h3.style1 {

	font-size: 160%;
	color: #333333;
	letter-spacing: 1pt;
	margin: 8px 0px 1px 3px;
}
/* who.htmlにて使用 */

#main h3.style2 {

	font-size:110%;
	font-weight:normal;
	letter-spacing:0em;
	padding:2px 0 0 0;
}
/* staff.htmlにて使用 */

#main h3.style3 {

	font-size:110%;
	font-weight:bold;
	line-height:140%;
	margin:15px 120px 18px 5px;
	padding:1px 0 1px 25px;
}
/* please_consult01.htmlにて使用 */

#main h3.style4 {
	margin:15px 10px 8px 10px;
	padding: 0 10px 3px 10px;
	border-left:5px solid #8fb2e6;
	border-bottom:1px dashed #c3c4c5;
	font-size:115%;
	font-weight:bold;
	letter-spacing:.1em;
}
/* privacy.htmll、consulting_formなどにて使用 */

#main h3.style4_2 {
	margin:0px;
	padding: 5px 0px 5px 10px;
	border-left:4px solid #8fb2e6;
	border-top:1px dashed #c3c4c5;
	border-right:1px dashed #c3c4c5;
	border-bottom:1px dashed #c3c4c5;
	font-size:115%;
	font-weight:bold;
	letter-spacing:.1em;
}
/* seminar2008.htmlにて使用 */


#main h3.style5 {
	margin:5px 10px 8px 3px;
	padding: 0 10px 3px 10px;
	border-left:5px solid #8fb2e6;
	border-bottom:1px dashed #c3c4c5;
	font-size:115%;
	font-weight:bold;
	letter-spacing:.1em;
}
/* privacy_handing.htmllにて使用 */

#main h3.style6 {
	margin:15px 10px 8px 10px;
	padding: 0 10px 3px 10px;
	border-left:5px solid #8fb2e6;
	border-bottom:1px dashed #c3c4c5;
	font-size:115%;
	font-weight:bold;
	letter-spacing:0em;
}
/* english/gaiaplanning.html にて使用 */

#main h3.style6_2 {
	margin:15px 10px 8px 15px;
	padding: 0 10px 10px 10px;
	border-bottom:1px dashed #c3c4c5;
	font-size:120%;
	font-weight:bold;
	letter-spacing:0em;
	line-height:160%;
}
/* english/gaiaplanning.html にて使用 */

#main h3.style6_3 {
	margin:15px 28px 8px 5px;
	padding: 0 10px 10px 15px;
	border-bottom:1px dashed #c3c4c5;
	font-size:110%;
	font-weight:bold;
	letter-spacing:0.1em;
	line-height:160%;
}
/* fx.html にて使用 */

#main h3.style7 {
	margin:0;
	padding: 0;
	font-size:105%;
	font-weight:normal;
	letter-spacing:0em;
}
/* customer_coupon.html にて使用 */


#main h3.style8 {
	font-size: 180%;
	color: #000000;
	font-family: "HGP明朝E","ＭＳ Ｐ明朝","ＭＳ 明朝","メイリオ",Meiryo,"平成明朝",serif;
	font-weight: normal;
	letter-spacing: 0pt;
	line-height: 140%;
	vertical-align: baselilne;
	padding: 0px 15px;
	margin: 1px
}
/* seminar2008.htmlにて使用 */

#main h3.style9 {

	font-size: 160%;
	color: #333333;
	letter-spacing: 1pt;
	margin: 8px 0px 1px 3px;
}
/* seminar2009.htmlにて使用 */


#main h4.style1 {
	margin:10px 10px 8px 10px;
	padding: 0 10px 3px 10px;
	border-left:5px solid #8fb2e6;
	border-bottom:1px dashed #c3c4c5;
	font-size:115%;
	font-weight:bold;
	letter-spacing:.1em;
}
/* inheritance_division.htmlにて使用 */
/* inheritance_tax_faq.htmlにて使用 */
/* please_consult01,02,04.htmlにて使用 */
/* consulting.htmlにて使用 */

#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 0 0 16px;
}
/* privacy_handing.htmlにて使用 */

#main h4.style4 {
	font-size: 200%;
	color: #000000;
	font-family: "HGP明朝E","ＭＳ Ｐ明朝","ＭＳ 明朝","メイリオ",Meiryo,"平成明朝",serif;
	font-weight: normal;
	letter-spacing: 2pt;
	line-height: 140%;
	vertical-align: baselilne;
	padding: 0px 15px;
	margin: 1px
}
/* seminar2008.htmlにて使用 */
/* seminar2009.htmlにて使用 */

#main h5.style1 {
	font-size: 220%;
	color: #000000;
	font-family: "HGP明朝E","ＭＳ Ｐ明朝","ＭＳ 明朝","メイリオ",Meiryo,"平成明朝",serif;
	font-weight: normal;
	letter-spacing: 0pt;
	line-height: 140%;
	vertical-align: baselilne;
	padding: 0px 15px;
	margin: 1px
}
/* seminar2008.htmlにて使用 */


#main h5.style2 {
	font-size: 150%;
	color: #000000;
	font-weight: bold;
	letter-spacing: 0pt;
	line-height: 140%;
	vertical-align: baselilne;
	padding: 0px 15px;
	margin: 1px
}
/* seminar2009.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 5px 5px;
	overflow-y: scroll;
	width:322px;
	height:240px;
	padding:0;
	border-width:0 1px 1px 1px;
	border-style:solid;
	border-color:#c3c4c5;
}
/* index.htmlにて使用 */

*html body #main .section_3 {
	margin:0 0 0px 5px;
	overflow-y: scroll;
	width:322px;
	height:247px;
	padding:0px;
	border-width:0 1px 1px 1px;
	border-style:solid;
	border-color:#c3c4c5;
}
/* IE6.0用 */

#main .section_4 {
	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 .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 .content_a3 {
	width:190px;
	float:left;
	margin:3px 0 0 10px;

}

*html body #main .content_a3  {
	width:170px;
	float:left;
	margin:3px 0 0 5px;

}
/*IE6用*/

#main .content_b3 {
	width:450px;
	float:left;
	margin:0px 10px 0 5px;
	border-left:dashed 1px #c3c4c5;
}

#main .content_b3 img {
	margin:0 0 0 20px;
}
/*office2009.htmlにて使用-------------- */

#main .content_b3_2 {
	width:450px;
	float:left;
	margin:0px 10px 0 5px;
	border-left:dashed 1px #c3c4c5;
}

#main .content_b3_2 img {
	margin:15px 0 0 5px;
}
/*office2008.htmlにて使用-------------- */


#main .content_a4 {
	width:105px;
	float:left;
	margin:0px 0px 0 15px;
}
*html body #main .content_a4  {
	width:105px;
	float:left;
	margin:0px 0px 0 0px;
}
/*IE6用*/

#main .content_b4 {
	width:350px;
	float:left;
	margin:0px 0px 0 0px;
}
/*sitemap.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 15px 5px 30px;
	text-align:justify;
	text-justify:inter-ideograph;
}

#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/bg_img/bg_column4.jpg) no-repeat top left;
	margin:5px 0px 0px 17px;
	padding:3px 0 2px 0px;
}

#main .column4_b {
	width:670px;
	background:url(../img/bg_img/bg_column4_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;
}

/*please_consult04.htmlにて使用-------------- */

#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 .column13 {
	width:380px;
	background:url(../img/bg_img/bg_column13.jpg) no-repeat top left;
	margin:5px 0px 0px 5px;
	padding:3px 0 2px 0px;
}

#main .column13_b {
	width:380px;
	background:url(../img/bg_img/bg_column13_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:5px;
	padding:3px 0 2px 0px;
}


#main .column14 {
	width:600px;
	background:url(../img/bg_img/bg_column14.jpg) no-repeat top left;
	margin:5px 0px 0px 20px;
	padding:3px 0 2px 0px;
}

#main .column14_b {
	width:600px;
	background:url(../img/bg_img/bg_column14_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:20px;
	padding:3px 0 2px 0px;
}

#main .column14 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 .column14 ul.style01 li {
	list-style-image:none;
	list-style-type:disc;
	padding:5px;
}
/*fullcast.htmlにて使用-------------- */


#main .column15 {
	width:677px;
	background:url(../img/bg_img/bg_column15.jpg) no-repeat top left;
	margin:5px 0px 0px 5px;
	padding:3px 0 2px 0px;
}

#main .column15_b {
	width:677px;
	background:url(../img/bg_img/bg_column15_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:5px;
	padding:3px 0 2px 0px;
}

#main .column16 {
	width:600px;
	background:url(../img/bg_img/bg_column16.jpg) no-repeat top left;
	margin:5px 0px 0px 20px;
	padding:3px 0 2px 0px;
}

#main .column16_b {
	width:600px;
	background:url(../img/bg_img/bg_column16_bottom.jpg) no-repeat top left;	
	margin-bottom:20px;
	margin-left:20px;
	padding:3px 0 2px 0px;
}

#main .column16 ul.style01 {
	list-style-image:none;
	list-style-type:disc;
	margin:10px 50px 10px 0px;
	padding:10px 20px 5px 40px;
	font-size:110%;
	line-height:160px;
	letter-spacing:0.1em;
	text-align:justify;
	text-justify:inter-ideograph;
}

#main .column16 ul.style01 li {
	list-style-image:none;
	list-style-type:disc;
	padding:5px;
}

/*independence_and_establishment.htmlにて使用-------------- */

#main .column17 {
	width:300px;
	background:url(../img/bg_img/bg_column17.jpg) no-repeat top left;
	margin:5px 0px 0px 5px;
	padding:1px 0 1px 0px;
}

#main .column17_b {
	width:300px;
	background:url(../img/bg_img/bg_column17_bottom.jpg) no-repeat top left;
	margin-bottom:0px;
	margin-left:5px;
	padding:0px 0 1px 0px;
}
/*office2008.htmlにて使用-------------- */

#main .column18 {
	width:150px;
	background:url(../img/bg_img/bg_column18.jpg) no-repeat top left;
	margin:5px 0px 0px 5px;
	padding:1px 0 1px 0px;
}

#main .column18_b {
	width:150px;
	background:url(../img/bg_img/bg_column18_bottom.jpg) no-repeat top left;
	margin-bottom:0px;
	margin-left:5px;
	padding:0px 0 1px 0px;
}
/*office2008.htmlにて使用-------------- */


#main .column19 {
	width:450px;
	background:url(../img/bg_img/bg_column19.jpg) no-repeat top left;
	margin:5px 0px 0px 5px;
	padding:1px 0 1px 0px;
}

#main .column19_b {
	width:450px;
	background:url(../img/bg_img/bg_column19_bottom.jpg) no-repeat top left;
	margin-bottom:0px;
	margin-left:5px;
	padding:0px 0 1px 0px;
}
/*office2008.htmlにて使用-------------- */

#main .column20 {
	width:210px;
	background:url(../img/bg_img/bg_column20.jpg) no-repeat top left;
	margin:5px 0px 0px 5px;
	padding:1px 0 1px 0px;
}

#main .column20_b {
	width:210px;
	background:url(../img/bg_img/bg_column20_bottom.jpg) no-repeat top left;
	margin-bottom:0px;
	margin-left:5px;
	padding:0px 0 1px 0px;
}
/*office2008.htmlにて使用-------------- */

#main .column21 {
	width:670px;
	background:url(../img/bg_img/bg_column21.jpg) no-repeat top left;
	margin:5px 0px 0px 15px;
	padding:1px 0 1px 0px;
}

#main .column21_b {
	width:670px;
	background:url(../img/bg_img/bg_column21_bottom.jpg) no-repeat top left;
	margin-bottom:0px;
	margin-left:15px;
	padding:0px 0 1px 0px;
}
/*office2008.htmlにて使用-------------- */


#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 .info16 {
	font-size: 105%;
	color: #336699;
	font-weight: normal;
	letter-spacing: 1pt;
	line-height: 240%;
	vertical-align: baselilne;
	margin: 0px;
	padding: 10px 5px 5px 30px;
	border:1px solid #dbe2ed;
	background-color:#f2f2f2;
	width:550px;
	height:auto;
}
/* customer_coupon.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:0px;
	padding:0 0 5px 10px;
	font-size:110%;
}

#main .section_3 ul li {
	list-style:none;
	margin-bottom:0px;
	padding:0 0 5px 0px;
}

#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;
}


/* ここからお客様リンクのナビ */
#main ul.linksNav {
	margin: 0 0 10px;
	padding: 12px;
	background: #f3f3f3;
	text-align: center;
}

#main ul.linksNav li {
	display: inline;
	margin: 0 1px;
	padding: 0;
}

#main ul.linksNav li span,
#main ul.linksNav li a {
	display: inline-block;
	padding: 1px 8px;
	background: #fff;
	border: 1px solid #ccc;
	vertical-align: middle;
	text-decoration: none;
}

#main ul.linksNav li a:hover {
	background: #efefef;
}
/* お客様リンクのナビここまで */



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

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


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

#foot .col3 {
	width:460px;
	float:left;
}

#foot .col3 .box {
	width:150px;
	height:75px;
	background: #ffffff;
	border: 1px solid #ccc;
	padding:2px 2px 2px 6px;
}


#foot .col4 {
	clear:left;
}

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

#foot p.style1 {
	font-weight:bold;
	margin:0 0 3px 0;
	padding:0px;
	font-size:12px;
}

#foot p.style2 {
	font-weight:normal;
	margin:0 0 0px 0;
	padding:0px;
	font-size:12px;
}

#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-weight:normal;
	margin:0 0 3px 0;
	font-size:11px;
}

#foot p.copyright_2 {
	font-weight:normal;
	color:#696969;
	margin:0;
	font-size:11px;
}

#foot ul {
	padding:5px 2px 5px 0;
	margin:5px 0 5px 0;
	text-align: right;
	font-size:100%; 
	color:#043e96;
}

#foot ul li {
	display: inline;
	color:#043e96;
	padding:5px 0 0 0;
}

#foot ul li.home {
	display: inline;
	color:#043e96;
	font-size:110%;
	background:url(../img/icon/home.gif) no-repeat left center;
	padding: 2px 2px 5px 25px;

}

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

#foot .Nav a:visited {
	color:#3d6fbb;
}

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

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


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

p.pan {
	clear:both;
	padding:10px 0 8px 10px;
	font-size:100%;
}

p.style01 {
	padding:0 15px 0px 10px;
}

p.style02 {
	margin:10px 0 10px 0;
}

p.style02-1 {
	padding:10px 0 0 0;
}

p.style02-2 {
	padding:0;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* staff.htmlにて使用 */

p.style02-3 {
	margin:5px 0px 10px 0px;
	font-size:100%;
	letter-spacing:0.1em;
	line-height:160%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* fx px sx.htmlにて使用 */

p.style03 {
	margin:15px 12px 10px 20px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* tax_accounting_services.htmlのcolmn2の中など、他多数使用 */

p.style03-0 {
	margin:15px 15px 10px 20px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* privacy.htmlにて使用 */


p.style03-1 {
	margin:15px 0px 10px 0px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:180%;
	text-align:right;
}
/* access.htmlにて使用 */

p.style03-1-2 {
	margin:15px 0px 10px 0px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:120%;
	text-align:right;
}
/* policy.htmlにて使用 */

p.style03-2 {
	margin:15px 20px 5px 480px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:120%;
	text-align:left;
}
/* privacy_handing.htmlにて使用 */

p.style03-3 {
	margin:10px 10px 10px 10px;
	font-size:110%;
	line-height:180%;

}

p.style03-4 {
	margin:10px 10px 20px 25px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}

p.style03-5 {
	margin:15px 110px 10px 20px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* inheritance_tax.htmlにて使用 */

p.style03-6 {
	margin:20px 120px 8px 20px;
	font-size:110%;
	font-weight:bold;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* please_consult02.htmlにて使用 */

p.style03-7 {
	margin:15px 0px 10px 0px;
	font-size:110%;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* consulting_form/form.htmlにて使用 */

p.style03-8 {
	margin:5px 10px 5px 23px;
	font-size:100%;
	letter-spacing:0.1em;
	line-height:160%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* privacy_handing.htmlにて使用 */

p.style03-9 {
	margin:10px 10px 5px 40px;
	font-size:100%;
	letter-spacing:0.1em;
	line-height:160%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* privacy_handing.htmlにて使用 */

p.style03-10 {
	margin:5px 10px 5px 32px;
	font-size:100%;
	letter-spacing:0em;
	line-height:160%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* privacy_handing.htmlにて使用 */

p.style03-11 {
	margin:10px 15px 20px 35px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* iso.htmlにて使用 */

p.style03-12 {
	margin:5px 10px 5px 1px;
	font-size:100%;
	letter-spacing:0.1em;
	line-height:160%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* iso.htmlにて使用 */

p.style03-13 {
	margin:0px 0px 10px 50px;
	font-size:110%;
	letter-spacing:0em;
	line-height:160%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* office.htmlにて使用 */


p.style03-14 {
	margin:10px 20px 10px 25px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* fullcast.htmlにて使用 */

p.style03-15 {
	margin:20px 0px 0px 40px;
	font-size:110%;
	letter-spacing:0.1em;
	line-height:160%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* independence_and_establishment.htmlにて使用 */


p.style04 {
	margin:10px 10px 25px 10px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* policy who.htmlにて使用 */

p.style04-2 {
	margin:10px 10px 0px 10px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* who.htmlにて使用 */



p.style04-3 {
	margin:10px 10px 0px 10px;
	font-size:100%;
	letter-spacing:.1em;
	line-height:180%;
}
/* who.htmlにて使用 */

p.style04-4 {
	margin:15px 20px 20px 20px;
	font-size:110%;
	letter-spacing:0em;
	line-height:200%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* consulting.htmlにて使用 */

p.style04-5 {
	margin:15px 10px 10px 35px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* privacy.htmlにて使用 */

p.style04-5 {
	margin:10px 30px 10px 25px;
	font-size:110%;
	letter-spacing:.1em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* privacy_handing.htmlにて使用 */

p.style04-6 {
	margin:7px 5px 0px 15px;
	font-size:110%;
	letter-spacing:0em;
	line-height:190%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* office2008.htmlにて使用 */


p.style04-7 {
	margin:7px 5px 0px 10px;
	font-size:110%;
	letter-spacing:0em;
	line-height:130%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* office2008.htmlにて使用 */

p.style04-8 {
	font-size: 100%;
	color: #333333;
	line-height: 180%;
	font-weight: normal;
	border-left: 5px solid #CCCCFF;
	padding-left: 6px;
	margin: 5px 0px 20px 20px;
}
/* training_scenery.htmlにて使用 */


p.style04-9 {
	margin:2px 0px 0px 15px;
	font-size:105%;
	letter-spacing:0em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
	font-weight:bold;
}
/* seminar2009.htmlにて使用 */

p.style04-10 {
	margin:2px 0px 0px 55px;
	font-size:110%;
	letter-spacing:0em;
	line-height:180%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* fx.htmlにて使用 */

p.style04-11 {
	margin:10px 18px 20px 25px;
	font-size:110%;
	letter-spacing:0.1em;
	line-height:170%;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* sx.htmlにて使用 */

p.style04-12 {
	font-size: 100%;
	color: #333333;
	line-height: 190%;
	font-weight: normal;
	padding-left: 6px;
	margin: 5px 35px 20px 25px;
	text-align:justify;
	text-justify:inter-ideograph;
}
/* request.htmlにて使用 */


p.style_e {
	font-family:Book Antiqua, Georgia, "Times New Roman", Times, serif;
	color:#413a41;
	margin:10px 25px 12px 35px;
	font-size:130%;
	letter-spacing:0em;
	line-height:160%;
	text-align:justify;
}
/* english.htmlにて使用 */



/*
 table [
----------------------------------------------------------- */
table.style1 {
	font-size:110%;
	line-height:180%;
	text-align:left;
}

table.style1 th{
	white-space:nowrap;
}

table.style1 td.dash{
	background-image:none;
	border:dashed 1px #c3c4c5;
	padding:5px 2px 5px 10px;
}

table.style1 td.dash2{
	background-image:none;
	border-bottom:double 2px #c3c4c5;
	border-top:dashed 1px #d7d8db;
	border-left:dashed 1px #d7d8db;
	border-right:dashed 1px #d7d8db;
	padding:5px 2px 5px 10px;
}


table.style1 td.q{
	background-image:none;
	padding:12px 0px 5px 15px;
	font-weight:bold;
	color:#385d8a;
}

table.style1 td.a{
	background-image:none;
	padding:5px 0px 0px 15px;
	text-align:justify;
	text-justify:inter-ideograph;
}

table.style1 td.t{
	background-image:none;
	border-bottom:dashed 1px #c3c4c5;
	padding:0px 0px 1px 10px;
}


table.style1 td.solid{
	background-image:url(../img/bg_img/bg_table1.jpg);
	border:solid 1px #d7d8db;
	padding:5px 2px 5px 10px;
}

table.style1 td.solid_s{
	background-image:url(../img/bg_img/bg_table1_s.jpg);
	border:solid 1px #d7d8db;
	padding:5px 2px 5px 10px;
}

table.style1 td.solid_s2{
	background-image:url(../img/bg_img/bg_table1_s.jpg);
	border-bottom:double 2px #c3c4c5;
	border-top:solid 1px #d7d8db;
	border-left:solid 1px #d7d8db;
	border-right:solid 1px #d7d8db;
	padding:5px 2px 5px 10px;
}

table.style1 td.solid_l{
	background-image:url(../img/bg_img/bg_table1_260px.jpg);
	border:solid 1px #d7d8db;
	padding:5px 2px 5px 10px;
}

/* history,company.htmlにて使用 */



table.style2 {
	text-align:left;
}


table.style2 td.solid{
	background-image:url(../img/bg_img/bg_table1.jpg);
	border:solid 1px #d7d8db;
	padding:5px 4px 5px 10px;
	font-weight:bold;
	font-size:110%;
	line-height:140%;
}


table.style2 td.dash{
	background-image:none;
	border-width:0 1px 1px 1px;
	border-style:dashed;
	border-color:#c3c4c5;
	padding:5px 4px 5px 10px;
	font-size:100%;
	line-height:130%;
}

/* staff.htmlにて使用 */


table.style3 {
	font-size:110%;
	line-height:180%;
	text-align:center;
}

table.style3 td.solid{
	background-image:url(../img/bg_img/bg_table1.jpg);
	border:solid 1px #d7d8db;
	padding:5px 2px 5px 10px;
}

table.style3 td.solid_s{
	background-image:url(../img/bg_img/bg_table1_s.jpg);
	border:solid 1px #d7d8db;
	padding:5px 2px 5px 10px;
}

table.style3 td.dash{
	background-image:none;
	border:dashed 1px #c3c4c5;
	padding:5px 2px 5px 10px;
}
/* independence_and_establishment.htmlにて使用 */

/*
 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;
	text-justify:inter-ideograph;
	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;
	text-justify:inter-ideograph;
	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;
	text-justify:inter-ideograph;
	line-height:140%;
}
/*please_consult04.htmlにて使用-------------- */


dl.style2-2{
	font-size:110%;
	margin:20px 5px 15px 5px;
}

dl.style2-2 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.style2-2 dd{
	border-left:1px solid #c3c4c5;
	margin:0 0 10px 50px;
	padding:0 10px 0px 5px;
	text-align:justify;
	text-justify:inter-ideograph;
	line-height:140%;
}
/*gaiaplanning.htmlにて使用-------------- */


dl.style3{
	font-size:110%;
	margin:0px 5px 5px 5px;

}

dl.style3 dt{
	font-weight:bold;
	letter-spacing:0em;
	background:url(../img/icon/check.gif)  no-repeat top left;
	padding:3px 0 8px 25px;
	margin:10px 0 5px 20px;
}

dl.style3 dd{
	border-left:1px solid #c3c4c5;
	margin:0 0 0 50px;
	padding:0 0px 0 5px;
	text-align:justify;
	text-justify:inter-ideograph;
	line-height:140%;
}
/*customer_links.htmlにて使用-------------- */


dl.style4{
	font-size:110%;
	margin:0px 5px 5px 5px;

}

dl.style4 dt{
	font-weight:bold;
	letter-spacing:0em;
	background:url(../img/icon/check.gif)  no-repeat top left;
	padding:3px 0 8px 25px;
	margin:10px 0 5px 20px;
}

dl.style4 dd{
	border-left:1px solid #c3c4c5;
	margin:0 230px 0 50px;
	padding:0 0px 0 5px;
	text-align:justify;
	text-justify:inter-ideograph;
	line-height:140%;
}
/*fullcast.htmlにて使用-------------- */

dl.style5{
	font-size:110%;
	margin:0px 5px 5px 5px;
}

dl.style5 dt{
	font-weight:bold;
	letter-spacing:0em;
	background:url(../img/icon/check.gif)  no-repeat top left;
	padding:3px 0 8px 25px;
	margin:10px 0 5px 20px;
}

dl.style5 dd{
	text-align:justify;
	text-justify:inter-ideograph;
	line-height:160%;
}

dl.style5 dd.style01{
	border-left:1px solid #c3c4c5;
	margin:0 0 5px 50px;
	padding:0 0px 0px 5px;
}

dl.style5 dd.style02{
	margin:0 0 5px 45px;
	padding:0 0px 0px 5px;
}

/*recruit.htmlにて使用-------------- */

dl.style6{
	font-size:105%;
	margin:0px 5px 5px 5px;
}

dl.style6 dt{
	font-weight:bold;
	letter-spacing:0em;
	margin:10px 0 5px 0px;
	padding:3px 0 8px 10px;
}

dl.style6 dd{
	border-left:1px solid #c3c4c5;
	margin:0 0px 0 20px;
	padding:0 0px 0 10px;
	text-align:justify;
	text-justify:inter-ideograph;
	line-height:160%;
}
/*seminar2009.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-------------- */

ul.style1 li.style2{
	font-size:115%;
	font-weight:normal;
	letter-spacing:0em;
	background:url(../img/icon/check.gif)  no-repeat top left;
	padding:0px 0 0px 28px;
	margin:10px 0 8px 20px;
}
/*useful_sources.htmlにて使用-------------- */

ul.style2{
	margin:0px 0px 15px 0px;
}

ul.style2 li{
	font-size:100%;
	font-weight:bold;
	letter-spacing:.1em;
	
	padding:5px 5px 30px 22px;
	margin:15px 0 0 0;
	border-bottom:dashed 1px #c3c4c5;
}
/*office.htmlにて使用-------------- */

ul.style3 {
	background-image:none;
	margin:5px 0 5px 0px;
	padding:15px 0px 5px 0px;
	font-size:110%;
	line-height:160px;
	letter-spacing:0.1em;
}

ul.style3 li {
	background:url(../img/icon/migiya.gif) no-repeat 0em 0.5em;
	padding:5px 15px 5px 30px;
	text-align:justify;
	text-justify:inter-ideograph;
}

ul.style3 li.style2 {
	background-image:none;
	padding:10px 0px 5px 3px;
	text-align:justify;
	text-justify:inter-ideograph;
}
/*index.htmlにて使用-------------- */

ul.style4 {
	background-image:none;
	margin:5px 0 5px 17px;
	padding:15px 0px 5px 0px;
	font-size:110%;
	line-height:160px;
	letter-spacing:0.1em;
}

ul.style4 li {
	background:url(../img/icon/migiya.gif) no-repeat 0em 0.5em;
	padding:5px 20px 5px 33px;
	text-align:justify;
	text-justify:inter-ideograph;
}
/*notfound.htmlにて使用-------------- */



ul.style5 {
	font-size: 120%;
	margin-left:30px;
}
/* customer_coupon.htmlにて使用 */

ul.style5 li {
	font-size: 13px;
	line-height: 120%;
}
/* customer_coupon.htmlにて使用 */

ul.style5 li.style5{
	font-size: 14px;
	font-weight:bold;
	padding: 0px 0px 20px 5px; 
}
/* customer_coupon.htmlにて使用 */


ul.style6 {
	background:url(../img/icon/clip.gif) no-repeat 0em 0em;
	background-position:top left;
	margin-left:30px;
	margin-top:10px;
	padding:10px 0 0 15px;
	font-size:105%;
}

/* office_bucknumber.htmlにて使用 */

ul.style7 {
	margin-left:5px;
	margin-top:0px;
	padding:0px 0 0 15px;
}

ul.style7 li {
	background:url(../img/icon/list_sen_top.gif) repeat-y 0em 0em;
	background-position:top left;
	margin:0px 0 0 0;
	padding:3px 0 1px 20px;
	line-height:120%;
}

ul.style7 li.style_end {
	background:url(../img/icon/list_sen_end.gif) repeat-y 0em 0em;
	background-position:top left;
	margin:0px 0 0 0;
	padding:3px 0 1px 20px;
	line-height:120%;
}
/* office_bucknumber.htmlにて使用 */

ul.style8 {
	background:url(../img/icon/home.gif) no-repeat;
	background-position:top left;
	margin:7px 0 0 20px;
	padding:0px 0 0 26px;
	font-size:120%;
}
/* sitemap.htmlにて使用 */

ul.style9 {
	background:url(../img/icon/migiya_blue.jpg) no-repeat 0em 0em;
	background-position:top left;
	margin:3px 0 0 5px;
	padding:2px 0 0 23px;
}
/* sitemap.htmlにて使用 */


ul.style9-2 {
	background:url(../img/icon/check_blue.jpg) no-repeat 0em 0em;
	background-position:top left;
	margin:3px 0 0 20px;
	padding:0px 0 0 20px;
}
/* sitemap.htmlにて使用 */



ul.style10 {
	margin:0 0 0 0px;
	padding:3px 0 0 15px;
}

ul.style10 li  {
	background:url(../img/icon/list_sen_top.gif) repeat-y;
	background-position:top left;
	background-position: 0px 0px; 
	margin:0px 0 0 0;
	padding:3px 0 0px 20px;
	line-height:120%;
}

ul.style10 li.style_end  {
	background:url(../img/icon/list_sen_end.gif) no-repeat;
	background-position:top left;
	background-position: 0px 0px; 
	margin:0px 0 0 0;
	padding:3px 0 0px 20px;
	line-height:120%;
}
/* sitemap.htmlにて使用 */

ul.style11 {
	margin:0 0 0 0px;
	padding:3px 0 0 5px;
}

ul.style11 li  {
	background:url(../img/icon/migiya_blue.jpg) repeat-y;
	background-position:top left;
	background-position: 0px 0px; 
	margin:0px 0 0 0;
	padding:5px 0 0px 25px;
	line-height:120%;
}

ul.style11 li.style_end  {
	background:url(../img/icon/migiya_blue.jpg) no-repeat;
	background-position:top left;
	background-position: 0px 0px; 
	margin:0px 0 0 0;
	padding:3px 0 0px 25px;
	line-height:120%;
}

ul.style11 li.style_end ul.style10 li.style_end  {
	background:url(../img/icon/list_sen_end.gif) no-repeat;
	background-position:top left;
	margin:3px 0 0 0;
	padding:5px 0 0px 18px;
}
/* sitemap.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・privacy_handing.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-------------- */


ol.style2{
	margin-bottom:5px;
	padding:5px 10px 5px 70px;
	font-size:100%;
	line-height:160px;
	letter-spacing:0.1em;
}

ol.style2 li{
	list-style-image:none;
	list-style-type:decimal;
	padding:3px;
}
/*independence_and_establishment.htmlにて使用-------------- */



.space_t {
	padding:10px 0 2px 0;
	}