@charset "UTF8";



/* ================================================================
   #glovalnavi
================================================================ */
#glovalnavi{
	background-image: url(../img/_gloval_back.gif);
	height: 24px;
}
#glovalnavi ul{
	width: 824px;
	margin: 0px auto;
}
#glovalnavi ul li{
	display: inline;
	float: right;
	text-indent: -9999pt;
}
#glovalnavi ul li.accs{	float: left;}
#glovalnavi ul li a:link,
#glovalnavi ul li a:visited,
#glovalnavi ul li a:hover,
#glovalnavi ul li a:active{	display: block;	height: 22px;}
#glovalnavi ul li a.gn01{	width: 47px;	background-image: url(../img/_gloval_01accs.gif);}
#glovalnavi ul li a.gn02{	width: 63px;	background-image: url(../img/_gloval_02keieikeikaku.gif);}
#glovalnavi ul li a.gn03{	width: 100px;	background-image: url(../img/_gloval_03bizmatch.gif);}
#glovalnavi ul li a.gn04{	width: 79px;	background-image: url(../img/_gloval_04estate.gif);}
#glovalnavi ul li a.gn05{	width: 40px;	background-image: url(../img/_gloval_05dvd.gif);}
#glovalnavi ul li a.gn06{	width: 49px;	background-image: url(../img/_gloval_06seminar.gif);}
#glovalnavi ul li a.gn07{	width: 34px;	background-image: url(../img/_gloval_07books.gif);}



/* ================================================================
   #header
================================================================ */
#header{	background: url(../img/_back_header.jpg) no-repeat center top;}

/* #headtitle -----------------------------------------------------
--------------------------------------------------------------- */
#headtitle{
	width: 820px;
	margin: 0px auto;
	height: 60px;
	zoom:1;
}
#headtitle:after{
	content:".";
	display:block;
	height:0;
	clear:both;
	visibility:hidden;
}
#headtitle h1,
#headtitle h2{
	float: left;
	margin-top: 8px;
}
#headtitle h1 a,
#headtitle h2 a{
	display: block;
	width: 221px;
	height: 45px;
	margin-left: 20px;
	background-image: url(../img/_head_logo.gif);
	text-indent: -9999pt;
}
#headtitle p{
	float: right;
	margin-top: 8px;
}
#headtitle p a{
	display: block;
	width: 248px;
	height: 45px;
	margin-right: 10px;
	background-image: url(../img/_head_asknumber.gif);
	text-indent: -9999pt;
}

/* #headmenu -------------------------------------------------------
--------------------------------------------------------------- */
#headmenu{
	width: 820px;
	height: 34px;
	margin-right: auto;
	margin-left: auto;
	background: url(../img/_head_menu_back.jpg) repeat-x left top;
}
#headmenu ul{
	width: 790px;
	margin-right: auto;
	margin-left: auto;
	zoom:1;
}
#headmenu ul:after{
	content:".";
	display:block;
	height:0;
	clear:both;
	visibility:hidden;
}
#headmenu ul li{	display: inline;	float: left;}
#headmenu ul li.com{	float: right;}
#headmenu ul li a:link,
#headmenu ul li a:visited,
#headmenu ul li a:hover,
#headmenu ul li a:active{	display: block;	height: 30px;	margin-top: 2px;	text-indent: -9999pt;}
/* オンマウス画像 00 -------------------------- */
#headmenu ul li a.hm00:link,
#headmenu ul li a.hm00:visited{	width: 63px;	background-image: url(../img/_head_menu_00.jpg);}
#headmenu ul li a.hm00:hover,
#headmenu ul li a.hm00:active,
.mtu00 #headmenu ul li a.hm00:link,
.mtu00 #headmenu ul li a.hm00:visited{	background-image: url(../img/_head_menu_00_on.jpg);}
/* オンマウス画像 01 -------------------------- */
#headmenu ul li a.hm01:link,
#headmenu ul li a.hm01:visited{	width: 155px;	background-image: url(../img/_head_menu_01.jpg);}
#headmenu ul li a.hm01:hover,
#headmenu ul li a.hm01:active,
.mtu01 #headmenu ul li a.hm01:link,
.mtu01 #headmenu ul li a.hm01:visited{	background-image: url(../img/_head_menu_01_on.jpg);}
/* オンマウス画像 02 -------------------------- */
#headmenu ul li a.hm02:link,
#headmenu ul li a.hm02:visited{	width: 121px;	background-image: url(../img/_head_menu_02.jpg);}
#headmenu ul li a.hm02:hover,
#headmenu ul li a.hm02:active,
.mtu02 #headmenu ul li a.hm02:link,
.mtu02 #headmenu ul li a.hm02:visited{	background-image: url(../img/_head_menu_02_on.jpg);}
/* オンマウス画像 03 -------------------------- */
#headmenu ul li a.hm03:link,
#headmenu ul li a.hm03:visited{	width: 69px;	background-image: url(../img/_head_menu_03.jpg);}
#headmenu ul li a.hm03:hover,
#headmenu ul li a.hm03:active,
.mtu03 #headmenu ul li a.hm03:link,
.mtu03 #headmenu ul li a.hm03:visited{	background-image: url(../img/_head_menu_03_on.jpg);}
/* オンマウス画像 04 -------------------------- */
#headmenu ul li a.hm04:link,
#headmenu ul li a.hm04:visited{	width: 91px;	background-image: url(../img/_head_menu_04.jpg);}
#headmenu ul li a.hm04:hover,
#headmenu ul li a.hm04:active,
.mtu04 #headmenu ul li a.hm04:link,
.mtu04 #headmenu ul li a.hm04:visited{	background-image: url(../img/_head_menu_04_on.jpg);}
/* オンマウス画像 05 -------------------------- */
#headmenu ul li a.hm05:link,
#headmenu ul li a.hm05:visited{	width: 63px;	background-image: url(../img/_head_menu_05.jpg);}
#headmenu ul li a.hm05:hover,
#headmenu ul li a.hm05:active,
.mtu05 #headmenu ul li a.hm05:link,
.mtu05 #headmenu ul li a.hm05:visited{	background-image: url(../img/_head_menu_05_on.jpg);}



/* ================================================================
   #contents
================================================================ */
#contents{
	width: 820px;
	margin-top: 1px;
	padding-bottom: 30px;
	background: url(../img/_back_contents.jpg) repeat-y center top;
}


/* ----------------------------------------------------------------
   #contents/#content
---------------------------------------------------------------- */
#content{
	float: left;
	width: 560px;
	margin-top: 18px;
	padding-left: 20px;
	font-size: 85%;
}

#content h1,
#content h2,
#content h3{
	font-size: 130%;
	line-height: 1.3;
	letter-spacing: 0.1em;
}
#content h3{	margin-top: 2.5em;}

#content h1.title,
#content h2.title,
#content h3.title{	padding-bottom: 5px;}
#content h1.title,
#content h2.title{	background: url(../img/_h2_title_back.gif) left bottom repeat-x;}
#content h3.title{	background: url(../img/_h3_title_back.gif) left bottom repeat-x;}

#content h1.backimg,
#content h2.backimg,
#content h3.backimg{	background-repeat: no-repeat;	text-indent: -9999pt;}
#content h3.backimg{	padding-bottom: 0px;}

/* breadlist ---------------------------------- */
#content .breadlist{
	margin-bottom: 18px;
	font-size: 85%;
	color: #666;
}
#content .breadlist a:link,
#content .breadlist a:visited{
	color: #666;
	text-decoration: underline;
}
#content .breadlist  a:hover,
#content .breadlist  a:active{
	color: #454545;
	text-decoration: none;
}


/* .unit -------------------------------------------------------
--------------------------------------------------------------- */
#content .unit{
	padding: 1.5em 10px 0px 20px;
	line-height: 1.4;
}
#content .unit p{
	line-height: 1.4;
	padding-bottom: 1em;
}


/* ----------------------------------------------------------------
   #contents/#sidenavi
---------------------------------------------------------------- */
#sidenavi{
	float: right;
	width: 200px;
	margin-top: 18px;
	padding-right: 10px;
	font-size: 85%;
}

#sidenavi .imgBanner{
	width: 200px;
	text-indent: -9999pt;
}
#sidenavi .imgBanner a{
	display: block;
	width: 200px;
	background-repeat: no-repeat;
	background-position: left top;
	text-indent: -9999pt;
}
#sidenavi .bottomSpacer{	margin-bottom: 10px;}
#sidenavi .text{
	margin-bottom: 10px;
	padding: 8px;
	border-right: 1px solid #c0c0c0;
	border-bottom: 1px solid #c0c0c0;
	border-left: 1px solid #c0c0c0;
	background-color: #FFFFFF;
	line-height: 1.2;
	font-size: 95%;
}
#sidenavi .text p{
	margin-bottom: 0.5em;
}
#sidenavi .text p.box01{
	padding: 4px;
	background-color: #CADFFF;
}

/* 無料相談 */
#sidenavi .soudan a:link,
#sidenavi .soudan a:visited{	height: 59px;	background-image: url(../img/side_title_soudan.jpg);}
#sidenavi .soudan a:hover,
#sidenavi .soudan a:active{	background-image: url(../img/side_title_soudan_on.jpg);}
/* 資料請求 */
#sidenavi .shiryou a:link,
#sidenavi .shiryou a:visited{	height: 41px;	background-image: url(../img/side_title_shiryou.jpg);}
#sidenavi .shiryou a:hover,
#sidenavi .shiryou a:active{	background-image: url(../img/side_title_shiryou_on.jpg);}
/* セミナー */
#sidenavi .seminar{	height: 26px;	background-image: url(../img/side_title_seminar.jpg);}
/* メールマガジン */
#sidenavi .melmag{	height: 26px;	background-image: url(../img/side_title_mailmag.jpg);}
/* 税理士・会計事務所の方へ */
#sidenavi .zeirishi{	height: 26px;	background-image: url(../img/side_title_zeirishi.jpg);}

#sidenavi .moredata{
	margin-bottom: 0em;
	border: 1px solid #999999;
	background-image: url(../img/side_moredata_back.jpg);
	background-repeat: repeat-x;
	background-position: left bottom;
}
#sidenavi .moredata a:link,
#sidenavi .moredata a:visited{
	display: block;
	padding: 3px 4px 3px 15px;
	background-image: url(../img/side_moredata_arr.gif);
	background-repeat: no-repeat;
	background-position: left center;
	color: #FF7D0B;
	text-decoration: none;
}
#sidenavi .moredata a:hover,
#sidenavi .moredata a:active{
	background-image: url(../img/side_moredata_arr_on.gif);
	color: #006699;
}
/* 税理士リンク */
#sidenavi ul.zeirishiLink{	padding-top: 5px;}
#sidenavi ul.zeirishiLink li{
	padding-top: 5px;
	text-align: center;
}



/* ================================================================
   #footer
================================================================ */
#footer{
	width: 820px;
	margin-top: 1px;
	border-top: 1px solid #c0c0c0;
	color: #666666;
}
#footer .totop,
#footer .links,
#footer .data{	font-size: 75%;}
/* totop -------------------------------------- */
#footer .totop{
	padding: 15px 10px 15px 10px;
	background: url(../img/_foot_totop_back.gif) repeat-x left bottom;
	text-align: right;
}
#footer .totop a:link,
#footer .totop a:visited{
	padding-left: 15px;
	background: url(../img/_foot_totop.gif) no-repeat left center;
	color: #666;
}
#footer .totop a:hover,
#footer .totop a:active{
	background: url(../img/_foot_totop_on.gif) no-repeat left center;
	color: #454545;
}
/* links -------------------------------------- */
#footer .links{
	padding: 11px 20px 27px 20px;
	background: url(../img/_foot_links_back.gif) repeat-x left bottom;
}
#footer .links ul{
	float: none;
	clear: both;
	display: block;
	padding-top: 11px;
}
#footer .links li{
	display: inline;
	padding: 0em 0.8em;
	border-right: 1px solid #C0C0C0;
	color: #666666;
}
#footer .links li.last{	border: 0px none;}
#footer .links a:link,
#footer .links a:visited{
	color: #666;
	text-decoration: none;
}
#footer .links  a:hover,
#footer .links  a:active{
	color: #454545;
	text-decoration: underline;
}
/* data --------------------------------------- */
#footer .data{
	margin-left: 25px;
	padding: 15px 0px 15px 280px;
	background: url(../img/_foot_data_back.gif) no-repeat left center;
}
#footer .data dt{
	padding-top: 0.5em;
	padding-bottom: 0.2em;
	font-weight: bold;
}
#footer .data dd{	padding-bottom: 0.2em;}
/* copyright ---------------------------------- */
#footer .copyright{
	height: 30px;
	background: url(../img/_foot_copy_back.jpg) no-repeat left bottom;
	text-indent: -9999pt;
}











/* EOF */