@charset "Shift_JIS";
/* ----------------------------------------
 * ページ全体
 * ---------------------------------------- */


body {
	font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
	margin: 0px;
	padding: 0px;
	text-align: center;
	color: #666666;
	background: url(../imegs/bg.gif) repeat-x;
}
#wrapper {
	margin: 0px auto;
	padding: 0px;
	width: 800px;
	text-align: left;
}


/* H */
h1 {
	font-size: 12px;
	line-height: 12px;
	padding: 35px 0px 0px 10px;
	margin: 0px;
	font-weight: normal;
	color: #FFFFFF;
}


/* 見出し h3 */
.midashi01 {
	background: url(../imegs/midashi01.gif);
	margin: 0px auto 10px;
	padding: 10px 0px 0px 25px;
	height: 20px;
	font-size: 12px;
	line-height: 12px;
	color: #336699;
	width: 535px;
	font-weight: bold;
}
.midashi02 {
	margin: 0px 0px 10px;
	padding: 5px 0px 0px 10px;
	font-size: 12px;
	line-height: 12px;
	color: #000000;
	font-weight: bold;
	border-left: 5px solid #336699;
	border-bottom: 1px solid #336699;
	height: 17px;
}
.midashi03 {
	font-size: 12px;
	line-height: 18px;
	color: #336699;
	font-weight: bold;
	margin: 0px;
	padding: 0px;
}


/* 文字装飾 */


/* em {
	font-size: 8px;
	visibility: hidden;
	line-height: 10px;
}*/


.qr {
	font-size: 70%;
	text-align:center;
}

.qr img {
	margin-bottom:10px;
	}

.ms {
	font-size: 10px;
	line-height: 14px;
}
.type01 {
	color: #336699;
	font-weight: bold;
}
.type02 {
	color: #FF0000;
}
.type03 {
	font-weight: normal;
	color: #666666;
}

/* 画像の回り込み */
.r {
	margin: 0px 0px 10px 10px;
	padding: 0px;
	float: right;
}
.l {
	margin: 0px 10px 10px 0px;
	padding: 0px;
	float: left;
}
#yajirusi {
	margin: 10px 0px;
	padding: 0px;
}



/* テーブルp
------------------------------------------- */

.hyo_p {
	border-collapse:collapse;
	width: 540px;
	margin: 0px;
	padding: 0px;
	clear: both;
}
.hyo_p td {
	padding: 5px;
	font-weight: normal;
	font-size: 10px;
	line-height: 14px;
	text-align: left;
}
.hyo_p a {
	text-decoration: none;
	color: #336699;
}
.hyo_p a:hover,.hyo_p a:active {
	text-decoration: none;
	color: #666666;
}




/* テーブル01
------------------------------------------- */

.hyo01 {
	border-collapse:collapse;
	width: 540px;
	margin: 0px;
	padding: 0px;
	font-size: 12px;
	line-height: 18px;
	border: 1px solid #808080;
}
.hyo01 th {
	margin: 0px;
	padding: 2px 5px;
	font-size: 12px;
	line-height: 18px;
	text-align: center;
	border: 1px solid #333333;
	background: #B7CAF5;
	color: #000000;
	font-weight: normal;
}
.hyo01 td {
	padding: 2px 5px;
	font-weight: normal;
	font-size: 12px;
	line-height: 18px;
	text-align: left;
	border: 1px solid #333333;
	color: #000000;
}







/* ----------------------------------------
 * HEADER
 * ---------------------------------------- */
 
 
#header {
	margin: 0px;
	height: 135px;
	padding: 0px;
	background: url(../imegs/h_bg.jpg);
}
#header #title {
	margin: 15px 0px 0px 100px;
	padding: 0px;
}
#header .brock01 {
	margin: 0px;
	padding: 0px;
	height: 55px;
}



/* ブロック02
------------------------------------------- */

#header .brock02 {
	padding: 0px;
	height: 80px;
	margin: 0px;
	width: 610px;
	float: left;
}


/* ブロック03
------------------------------------------- */

#header .brock03 {
	height: 80px;
	float: right;
	width: 190px;
	margin: 0px;
	padding: 0px;
}
#header .brock03 ul {
	margin: 0px;
	padding: 10px 0px 0px;
	font-size: 10px;
	line-height: 12px;
}
#header .brock03 li {
	list-style: none;
}


/* N01 */
#header .brock03 .n01 a {
	background: url(../imegs/h_tel01.jpg);
	margin: 0px;
	padding: 0px;
	height: 60px;
	width: 180px;
	display: block;
	text-decoration: none;
	text-indent:-99999px;
}
#header .brock03 .n01 a:hover,#header .brock03 .n01 a:active {
	background: url(../imegs/h_tel02.jpg);
	margin: 0px;
	padding: 0px;
	height: 60px;
	width: 180px;
	display: block;
	text-decoration: none;
}




/* ----------------------------------------
 * サブナビ
 * ---------------------------------------- */
 
 
#snavi {
	margin: 0px;
	padding: 0px;
	height: 40px;
}
#snavi ul {
	margin: 0px;
	padding: 0px;
}
#snavi li {
	display: inline;
	list-style: none;
	margin: 0px;
	padding: 0px;
}


/* N01 */
#snavi .n01 a {
	text-decoration: none;
	background: url(../imegs/snavi01.gif) no-repeat 0px 0px;
	display: block;
	margin: 0px;
	padding: 0px;
	height: 40px;
	width: 160px;
	float: left;
	text-indent:-99999px;
}
#snavi .n01 a:hover,#snavi .n01 a:active {
	text-decoration: none;
	background: url(../imegs/snavi02.gif) no-repeat 0px 0px;
	display: block;
	margin: 0px;
	padding: 0px;
	height: 40px;
	width: 160px;
	float: left;
}


/* N02 */
#snavi .n02 a {
	text-decoration: none;
	background: url(../imegs/snavi01.gif) no-repeat -160px 0px;
	display: block;
	margin: 0px;
	padding: 0px;
	height: 40px;
	width: 160px;
	float: left;
	text-indent:-99999px;}
#snavi .n02 a:hover,#snavi .n02 a:active {
	text-decoration: none;
	background: url(../imegs/snavi02.gif) no-repeat -160px 0px;
	display: block;
	margin: 0px;
	padding: 0px;
	height: 40px;
	width: 160px;
	float: left;
}


/* N03 */
#snavi .n03 a {
	text-decoration: none;
	background: url(../imegs/snavi01.gif) no-repeat -320px 0px;
	display: block;
	margin: 0px;
	padding: 0px;
	height: 40px;
	width: 160px;
	text-indent:-99999px;
	float: left;
}
#snavi .n03 a:hover,#snavi .n03 a:active {
	text-decoration: none;
	background: url(../imegs/snavi02.gif) no-repeat -320px 0px;
	display: block;
	margin: 0px;
	padding: 0px;
	height: 40px;
	width: 160px;
	float: left;
}


/* N04 */
#snavi .n04 a {
	text-decoration: none;
	background: url(../imegs/snavi01.gif) no-repeat -480px 0px;
	display: block;
	margin: 0px;
	padding: 0px;
	height: 40px;
	width: 160px;
	float: left;
	text-indent:-99999px;
}
#snavi .n04 a:hover,#snavi .n04 a:active {
	text-decoration: none;
	background: url(../imegs/snavi02.gif) no-repeat -480px 0px;
	display: block;
	margin: 0px;
	padding: 0px;
	height: 40px;
	width: 160px;
	float: left;
}


/* N05 */
#snavi .n05 a {
	text-decoration: none;
	background: url(../imegs/snavi01.gif) no-repeat -640px 0px;
	display: block;
	margin: 0px;
	padding: 0px;
	height: 40px;
	width: 160px;
	float: left;
	text-indent:-99999px;
}
#snavi .n05 a:hover,#snavi .n05 a:active {
	text-decoration: none;
	background: url(../imegs/snavi02.gif) no-repeat -640px 0px;
	display: block;
	margin: 0px;
	padding: 0px;
	height: 40px;
	width: 160px;
	float: left;
}





/* ----------------------------------------
 * コンテンツ
 * ---------------------------------------- */
 
 
#contents {
	margin: 0px;
	padding: 0px;
	background: url(../imegs/c_bg.gif) repeat-y;
}







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


#navi {
	width: 200px;
	float: left;
	margin: 0px;
	padding: 10px 0px 0px;
}


/* ボックス01
------------------------------------------- */

#navi .box01 {
	padding: 0px;
	margin: 0px auto 10px;
	width: 180px;
}

#navi .box01 ul {
	margin: 0px;
	padding: 0px;
	font-size: 12px;
	line-height: 12px;
}
#navi .box01 li {
	list-style: none;
}


/* N01 */
#navi .box01 .n01 a {
	text-decoration: none;
	background: url(../imegs/navi_02.gif);
	padding: 12px 0px 0px 25px;
	width: 145px;
	display: block;
	height: 23px;
	margin: 1px 0px 0px 10px;
	color: #666666;
}
#navi .box01 .n01 a:hover,#navi .box01 .n01 a:active {
	text-decoration: underline;
	background: url(../imegs/navi_02.gif);
	padding: 12px 0px 0px 25px;
	width: 145px;
	display: block;
	height: 23px;
	margin: 1px 0px 0px 10px;
	color: #336699;
}


/* N02 */
#navi .box01 .n02 a {
	text-decoration: none;
	background: url(../imegs/navi_03.gif);
	padding: 12px 0px 0px 35px;
	width: 145px;
	display: block;
	height: 23px;
	margin: 0px;
	color: #666666;
}
#navi .box01 .n02 a:hover,#navi .box01 .n02 a:active {
	text-decoration: underline;
	background: url(../imegs/navi_03.gif);
	padding: 12px 0px 0px 35px;
	width: 145px;
	display: block;
	height: 23px;
	margin: 0px;
	color: #336699;
}

/* N03 */
#navi .box01 .n03 a {
	text-decoration: none;
	background: url(../imegs/navi_05.jpg) no-repeat 0 0;
	padding: 0px;
	width: 180px;
	display: block;
	height: 100px;
	margin: 0px 0px 10px;
	text-indent:-99999px;
}
#navi .box01 .n03 a:hover,#navi .box01 .n03 a:active {
	background-position:bottom;
}

/* N04 */
#navi .box01 .n04 a {
	background: url(../imegs/h_tel01.jpg);
	margin: 0px 0px 10px;
	padding: 0px;
	height: 60px;
	width: 180px;
	display: block;
	text-decoration: none;
	text-indent:-99999px;
}
#navi .box01 .n04 a:hover,#navi .box01 .n04 a:active {
	background: url(../imegs/h_tel02.jpg);
	margin: 0px 0px 10px;
	padding: 0px;
	height: 60px;
	width: 180px;
	display: block;
	text-decoration: none;
}

/* N05 */
#navi .box01 .n05 a {
	background: url(../imegs/navi_06a.jpg);
	margin: 0px;
	padding: 0px;
	height: 60px;
	width: 180px;
	display: block;
	text-decoration: none;
	text-indent:-99999px;
}
#navi .box01 .n05 a:hover,#navi .box01 .n05 a:active {
	background: url(../imegs/navi_06b.jpg);
	margin: 0px;
	padding: 0px;
	height: 60px;
	width: 180px;
	display: block;
	text-decoration: none;
}

#navi .box01 .n06  {
margin-top:3px;
	padding: 0px;
	height: 65px;
	width: 180px;
	display: block;
	text-decoration: none;
}

#navi .box01 .n07 a {
	background: url(../imegs/navi_07a.jpg);
	margin: 0px 0px 10px;
	padding: 0px;
	height: 90px;
	width: 180px;
	display: block;
	text-decoration: none;
	text-indent:-99999px;
}
#navi .box01 .n07 a:hover,#navi .box01 .n07 a:active {
	background: url(../imegs/navi_07b.jpg);
	margin: 0px 0px 10px;
	padding: 0px;
	height: 90px;
	width: 180px;
	display: block;
	text-decoration: none;
}

#navi .bnr-text{
font-size:10px;
text-align:center;
margin-bottom:0px;
margin-top:13px;
}

#str {
	text-align: center;
}

#str strong {
	font-weight: normal;
	font-size: 10px;
}


/* ----------------------------------------
 * メイン
 * ---------------------------------------- */


#main {
	width: 600px;
	float: right;
	margin: 0px;
	padding: 10px 0px 0px;
}




/* ページタイトル h2
------------------------------------------- */
 
#mainimg {
	margin: 0px auto 20px;
	padding: 0px;
	height: 250px;
	width: 580px;
}



/* パンくずリスト
------------------------------------------- */

#main .list {
	margin: 0px auto 20px;
	padding: 0px;
	width: 580px;
}
#main .list ul {
	font-size: 12px;
	line-height: 12px;
	margin: 0px;
	padding: 0px;
	text-align: right;
}
#main .list li {
	display: inline;
	list-style: none;
	margin: 0px;
	padding: 0px 0px 0px 20px;
}
#main .list a {
	color: #666666;
	text-decoration: none;
}
#main .list a:hover,#main .list a:active {
	text-decoration: underline;
	color: #336699;
}


/* ページトップへ戻る
------------------------------------------- */

#main .pt {
	width: 560px;
	margin: 0px auto 20px;
	padding: 0px;
	text-align: right;
}
#main .pt ul {
	font-size: 12px;
	line-height: 18px;
	margin: 0px;
	padding: 0px;
}
#main .pt li {
	list-style: none;
}
#main .pt a {
	text-decoration: none;
	background: url(../imegs/pt01.gif) no-repeat left center;
	margin: 0px;
	padding: 3px 0px 4px 20px;
	color: #666666;
}
#main .pt a:hover,#main .pt a:active {
	text-decoration: underline;
	background: url(../imegs/pt01.gif) no-repeat left center;
	margin: 0px;
	padding: 3px 0px 4px 20px;
	color: #336699;
}


/* ボックス01
------------------------------------------- */
 
#main .box01 {
	width: 540px;
	padding: 0px 10px 10px;
	margin: 0px auto 20px;
	border-bottom: 1px dotted #7F7F7F;
}
#main .box01 p {
	font-size: 12px;
	line-height: 18px;
	margin: 0px;
	padding: 0px;
}
#main .box01 p.inner {
	font-size: 12px;
	line-height: 18px;
	margin: 0 0 10px 10px;
	padding: 0px;
}
#main .box01 ul {
	font-size: 12px;
	line-height: 18px;
	margin: 0px;
	padding: 0px 0px 0px 15px;
}
#main .box01 ol {
	font-size: 12px;
	line-height: 18px;
	margin: 0px;
	padding: 0px 0px 0px 20px;
	color: #336699;
	font-weight: bold;
}
#main .box01 li {
	margin: 0px;
	padding: 0px 0px 8px;
}


#main .box01 a {
	color:#FF6600;
	text-decoration: none;
	background: url(../imegs/pt01.gif) no-repeat left center;
	margin: 0px;
	padding: 0px 0px 0px 20px;
	font-size:larger;
}
#main .box01 a:hover,#main .box01 a:active {
	color: #336699;
	text-decoration: underline;
	background: url(../imegs/pt01.gif) no-repeat left center;
	margin: 0px;
	padding: 0px 0px 0px 20px;
}

#main .box01 p span.img{
	float: right;
	margin-left: 2px;
}

/* ボックスbnr
------------------------------------------- */

#main .boxbnr {
	width: 560px;
	padding: 0px 0px 10px;
	margin: 0px 10px 20px;
	border-bottom: 1px dotted #7F7F7F;
}
#main .boxbnr p {
	display: inline;
	font-size: 12px;
	line-height: 18px;
	margin-right: 3px;
	padding: 0px;
}
*html #main .boxbnr p {
	display: inline;
	font-size: 12px;
	line-height: 18px;
	margin-right: 6px;
	padding: 0px;
}
*:first-child+html #main .boxbnr p {
	display: inline;
	font-size: 12px;
	line-height: 18px;
	margin-right: 6px;
	padding: 0px;
}
#main .boxbnr p img{
	margin: 0;
	padding: 0;
	border: none;
}



/* ピックアップ
------------------------------------------- */
 
.pickup {
	width: 540px;
	padding: 0px 10px 10px;
	margin: 0px auto 20px;
	border-bottom: 1px dotted #7F7F7F;
}
.pickup ul {
	margin: 0px;
	padding: 0px;
	font-size: 12px;
	line-height: 12px;
	font-weight: bold;
}
.pickup li {
	list-style: none;
	margin: 0px;
	padding: 0px;
	text-indent:-99999px;
}
.pickup a {
	text-decoration: none;
	margin: 0px;
	padding:0;
	background: url(../imegs/index_07.jpg) no-repeat 0 0;
	height: 225px;
	width: 540px;
	display: block;
	color: #336699;
}
.pickup a:hover,.pickup a:active {
	background-position:bottom;
}




/* バナー
------------------------------------------- */

#main .bunner {
	margin: 0px auto 20px;
	padding: 0px 10px 10px;
	width: 540px;
	border-bottom: 1px dotted #7F7F7F;
	height: 80px;
}
#main .bunner ul {
	font-size: 12px;
	line-height: 12px;
	font-weight: bold;
	margin: 0px;
	padding: 0px;
}
#main .bunner li {
	display: inline;
	list-style: none;
}

/* N01 */
#main .bunner .n01 a {
	color: #336699;
	text-decoration: none;
	background: url(../imegs/index_02a.jpg);
	display: block;
	margin: 0px;
	padding: 59px 0px 0px 25px;
	height: 21px;
	width: 235px;
	float: left;
}
#main .bunner .n01 a:hover,#main .bunner .n01 aactive {
	color: #666666;
	text-decoration: none;
	background: url(../imegs/index_02b.jpg);
	display: block;
	margin: 0px;
	padding: 59px 0px 0px 25px;
	height: 21px;
	width: 235px;
	float: left;
}

/* N02 */
#main .bunner .n02 a {
	color: #336699;
	text-decoration: none;
	background: url(../imegs/index_03a.jpg);
	display: block;
	margin: 0px;
	padding: 59px 0px 0px 25px;
	height: 21px;
	width: 235px;
	float: right;
}
#main .bunner .n02 a:hover,#main .bunner .n02 aactive {
	color: #666666;
	text-decoration: none;
	background: url(../imegs/index_03b.jpg);
	display: block;
	margin: 0px;
	padding: 59px 0px 0px 25px;
	height: 21px;
	width: 235px;
	float: right;
}



/* バナー02
------------------------------------------- */

#main .bunner02 {
	margin: 0px;
	padding: 0px;
	width: 540px;
	padding-top:15px;
}

#main .bunner02 ul {
	font-size: 12px;
	line-height: 12px;
	font-weight: bold;
	margin: 0px;
	padding: 0px;
}
#main .bunner02 li {
	display: inline;
	list-style: none;
}

/* N01 */
#main .bunner02 .n01 a {
	color: #336699;
	text-decoration: none;
	background: url(../imegs/index_04a.jpg);
	display: block;
	margin: 0px;
	padding: 59px 0px 0px 25px;
	height: 21px;
	width: 235px;
	float: left;
}
#main .bunner02 .n01 a:hover,#main .bunner02 .n01 aactive {
	color: #666666;
	text-decoration: none;
	background: url(../imegs/index_04b.jpg);
	display: block;
	margin: 0px;
	padding: 59px 0px 0px 25px;
	height: 21px;
	width: 235px;
	float: left;
}

/* N02 */
#main .bunner02 .n02 a {
	color: #336699;
	text-decoration: none;
	background: url(../imegs/index_05a.jpg);
	display: block;
	margin: 0px;
	padding: 59px 0px 0px 25px;
	height: 21px;
	width: 235px;
	float: right;
}
#main .bunner02 .n02 a:hover,#main .bunner02 .n02 aactive {
	color: #666666;
	text-decoration: none;
	background: url(../imegs/index_05b.jpg);
	display: block;
	margin: 0px;
	padding: 59px 0px 0px 25px;
	height: 21px;
	width: 235px;
	float: right;
}




/* ----------------------------------------
 * 会社設立とは？
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#opening {
	background: url(../imegs/opening_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}



/* ----------------------------------------
 * 会社設立の流れ
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#flow {
	background: url(../imegs/flow_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}



/* ----------------------------------------
 * 開業支援について
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#sapport {
	background: url(../imegs/sapport_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}




/* ----------------------------------------
 * メリット
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#advantage {
	background: url(../imegs/advantage_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}




/* ----------------------------------------
 * 支援と税理士
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#lta {
	background: url(../imegs/lta_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}



/* ----------------------------------------
 * 会社設立法
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#yamashita {
	background: url(../imegs/yamashita_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}




/* ----------------------------------------
 * 会社設立支援
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#establishment {
	background: url(../imegs/establishment_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}

#wrapper #contents #main .box01 p.MB {
	margin-bottom: 5px;
}

#wrapper #contents #main .box01 p.MTB {
	margin: 5px 0;
}

#wrapper #contents #main .box01 p.bold {
	font-weight: bold;
}

#wrapper #contents #main .box01 p.boldMB {
	font-weight: bold;
	margin-bottom: 5px;
}

#wrapper #contents #main .box01 p.big {
	font-weight: bold;
	font-size: 16px;
	color: #333333;
	line-height: 22px;
}

#wrapper #contents #main .box01 p.bigMTB {
	font-weight: bold;
	font-size: 16px;
	color: #333333;
	line-height: 22px;
	margin: 10px 0;
}

#wrapper #contents #main .box01 ul.tri li {
	list-style: url(../imegs/list-top.gif);
	padding-left: 5px;
	margin-bottom: 10px;
}


/* ----------------------------------------
 * 報酬金
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#money {
	background: url(../imegs/money_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}



/* ボックス02
------------------------------------------- */
 
#main .box02 {
	width: 540px;
	padding: 0px 10px 10px;
	margin: 0px auto 20px;
	border-bottom: 1px dotted #7F7F7F;
}
#main .box02 p {
	font-size: 12px;
	line-height: 18px;
	margin: 0px;
	padding: 0px;
}
#main .box02 ul {
	font-size: 12px;
	line-height: 18px;
	margin: 0px;
	padding: 0px 0px 0px 15px;
}

#main .box02 a {
	color: #336699;
	text-decoration: underline;
}
#main .box02 a:hover,#main .box02 a:active {
	color: #666666;
	text-decoration: none;
}


/* ボックス03
------------------------------------------- */

#main .box03 {
	width: 540px;
	padding: 0px 10px 10px;
	margin: 0px auto 20px;
	border: 1px solid #cccccc;
}
#main .box03 p {
	font-size: 12px;
	line-height: 18px;
	margin: 0px;
	padding: 0px;
}
#main .box03 p.inner {
	font-size: 12px;
	line-height: 18px;
	margin: 0 0 0 10px;
	padding: 0px;
}

#main .box03 p.innerMB {
	font-size: 12px;
	line-height: 18px;
	margin: 0 0 10px 10px;
	padding: 0px;
}

#main .box03 p.MTB {
	margin: 5px 0;
	border-bottom: 1px solid #336699;
}


/* ----------------------------------------
 * お客様の声
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#voice {
	background: url(../imegs/voice_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}




/* ----------------------------------------
 * 税務戦略の薦め
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#strategy {
	background: url(../imegs/strategy_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}




/* ----------------------------------------
 * よくある質問
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#qa {
	background: url(../imegs/qa_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}




/* ----------------------------------------
 * お問い合わせ・無料ご相談
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#inquiry {
	background: url(../imegs/inquiry_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}




/* ----------------------------------------
 * サイト運営監修
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#company {
	background: url(../imegs/company_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}





/* ----------------------------------------
 * サイトマップ
 * ---------------------------------------- */


/* ページタイトル h2
------------------------------------------- */
#sitemap {
	background: url(../imegs/sitemap_top.jpg);
	margin: 0px auto 10px;
	padding: 0px;
	height: 91px;
	width: 580px;
	text-indent:-99999px;
}

.site {
	margin: 0px auto 20px;
	padding: 0px 10px 20px;
	width: 540px;
	border-bottom: 1px dotted #CCCCCC;
}

.site ul {
	margin: 0px;
	padding: 0px 0px 10px 30px;
	font-size: 12px;
	line-height: 18px;
}
.site li {
	list-style: none;
	margin: 0px;
	padding: 0px;
}
.site a {
	text-decoration: none;
	color: #666666;
}
.site a:hover,.site a:active {
	text-decoration: underline;
	color: #336699;
}
.site .t01 a {
	color: #336699;
	text-decoration: none;
	background: url(../imegs/pt01.gif) no-repeat left center;
	margin: 0px;
	padding: 0px 0px 0px 20px;
	font-weight: bold;
}
.site .t01 a:hover,.site .t01 a:active {
	color: #666666;
	text-decoration: none;
	background: url(../imegs/pt01.gif) no-repeat left center;
	margin: 0px;
	padding: 0px 0px 0px 20px;
}





/* ----------------------------------------
 * フッター
 * ---------------------------------------- */
 
 
#footer {
	clear: both;
	padding: 0px;
	height: 30px;
	margin: 0px;
	background: url(../imegs/f_bg02.gif) repeat-y;
}
/* コピーライト
------------------------------------------- */

#copyright {
	text-align: right;
	margin: 0px;
	padding: 8px 0px 0px;
	height: 22px;
	background: url(../imegs/f_bg.gif) no-repeat;
}
#copyright address {
	font-size: 10px;
	font-style: normal;
	line-height: 14px;
	margin: 0px;
	padding: 0px 10px 0px 0px;
	color: #FFFFFF;
}
#copyright a {
	color: #FFFFFF;
	text-decoration: none;
	font-weight: bold;
}
#copyright a:hover,#copyright a:active {
	color: #999999;
	text-decoration: none;
}


/* 080916
--------------------------------------------------*/

#main #midashi_esta {
	background:url(../imegs/midashi_esta.jpg) no-repeat 0 0;
	text-indent:-9999em;
	height:35px;
	width:537px;
	margin: 0px auto;
	padding-top:0;
}

#main #box_esta {
	background:url(../imegs/bg_esta.jpg) no-repeat 95% bottom;
	border:1px solid #ccc;
	border-top:none;
	padding-top:5px;
}
#main #box_esta strong {
	font-size:120%;
	color:#03C;
}


.qr span {
	font-weight:bold;
	font-size:100%;
	display:inline;
	clear:right;}
	.qr img {
	margin-top:5px;}