@charset "utf-8";

/* 基本情報
------------------------------------------------
　　●　Body: 776px;
    ○　Content : 765px
          margin-left: 0 
		  margin-right: 11px 
    ○　MainCol：　578px(580px/border 1px×2)
	○　Indicate： 180px
	      * absolute/ rightに5pxの隙間
------------------------------------------------*/



/*  【基本設定】	      
------------------------------------------------*/
body {
   height:100%;
   background-color: #D9D8FD;  
   font-family: "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "ＭＳ Ｐゴシック", sans-serif;
   font-size: 75%;/* 12px相当 */
   line-height: 1.4;
   /*\*/
   letter-spacing: 0.1em; 
   /**/
   color:#3D5B02;
   margin: 0 ; padding: 0;
   text-align: center;
  }

* {
   margin: 0;
   padding: 0;
   font-size: 100%;
   }  
   
h1 { font-size:139%; }/* 18px相当 */
h2 { font-size:124%; }/* 16px相当 */   
h3 { font-size:108%; }/* 14px相当 */   
h4 { font-size:100%; }/* 13px相当 */
h5 { font-size: 93%; }/* 12px相当 */

img {
   border: none;
   vertical-align: top;
   }



/* 　スクロールバーの設定　
------------------------------*/

html,body {
   scrollbar-base-color: #B3B0FB;
   scrollbar-face-color: #B3B0FB;
   scrollbar-arrow-color: #FFF;
   scrollbar-highlight-color:#FFF;
   scrollbar-3dlight-color: #000;
   scrollbar-shadow-color:#000;   
   scrollbar-darkshadow-color:#fff;  
   scrollbar-track-color:#ccc;
	}
	
	
/*　文字カラーの設定
------------------------------*/
.orange { color:#FF6600; }
.blue { color: #6699FF; }
.yellow { color: #FFCC00; }
.green { color: #009900; }
.pink { color: #FF33FF; }
.red { color: #FF0066; }
.mazenta { color: #f69; }



/*  フォントスタイルの設定
    フッターの設定
------------------------------*/
p dfn { font-style: normal; }
em { font-style: normal; }
address { 
   margin-top: 10px;
   font-style: normal;
   } 
   
    
/*　リンク設定部
----------------------*/
#mainCol a {
   color: #999900;
   text-decoration: underline;
   }
#mainCol a:visited {
   color: #999900;
   text-decoration: underline;
   }   
#mainCol a:hover {
   color: #99FF00;
   text-decoration: underline;
   }

#summary p a {
   color: #3D5B02;
   text-decoration: none;
   }


/*　【ボディ部設定】
-------------------------*/
#CB {
   width: 776px;
   height: 100%;
   margin: 0 auto ; padding: 0; 
   text-align: left;
   background-color: #fff;
   }
#header{
   height: 263px;
   position: relative;
   background-color:#fff;
   }
   
h2.ad {
   position: absolute;
   top: 0;
   left: 490px;
   }   
   
#summary {
   position: absolute;
   top: 90px;
   left: 0;
   width: 776px;
   height: 140px;
   background: #fff url(../images/titlebar/leave.jpg) left top no-repeat;  
   overflow: hidden; 
   }  
    
#summary h2 {
   position: absolute;
   top: 32px;
   left: 440px;
   }
   
#summary p {
   width: 412px;
   position: absolute;
   top: 75px;
   left: 343px;
   font-size: 11px;
   }
#globalNavi {
   width: 776px;
   height: 33px;
   position: absolute;
   top:230px;
   left: 0;
   list-style-type: none;
   }   
#globalNavi ul {
   margin:0;
   padding:0;
   list-style-type: none;
   }
#globalNavi li {
   float: left;
   width: 97px;
   margin: 0;
   padding: 0;
   }
#globalNavi li a {
   display: block;
   overflow: hidden;
   width: 100%;
   height: 0;
   padding-top: 33px;
   background-image:url(../images/navigation/inner_navi.gif);
   }

/* オフマウス時 */
#navi01 a { background-position: 0       0; }
#navi02 a { background-position: -97px   0; }
#navi03 a { background-position: -194px  0; }
#navi04 a { background-position: -291px  0; }
#navi05 a { background-position: -388px  0; }
#navi06 a { background-position: -485px  0; }
#navi07 a { background-position: -582px  0; }
#navi08 a { background-position: -679px  0; }
   
/* 選択済み */
#navi01 a.stay { background-position: 0       -66px; }
#navi02 a.stay { background-position: -97px   -66px; }
#navi03 a.stay { background-position: -194px  -66px; }
#navi04 a.stay { background-position: -291px  -66px; }
#navi05 a.stay { background-position: -388px  -66px; }
#navi06 a.stay { background-position: -485px  -66px; }
#navi07 a.stay { background-position: -582px  -66px; }
#navi08 a.stay { background-position: -679px  -66px; }

/* オンマウス時 */
#navi01 a:hover { background-position: 0       -33px; }
#navi02 a:hover { background-position: -97px   -33px; }
#navi03 a:hover { background-position: -194px  -33px; }
#navi04 a:hover { background-position: -291px  -33px; }
#navi05 a:hover { background-position: -388px  -33px; }
#navi06 a:hover { background-position: -485px  -33px; }
#navi07 a:hover { background-position: -582px  -33px; }
#navi08 a:hover { background-position: -679px  -33px; }

#content {
   width: 765px !important;
   width /**/ : 776px;
   margin: 8px 11px 80px 0;
   padding: 0;
   overflow: hidden;
   position: relative;
   }
#mainCol {
   width: 578px;
   border: 1px solid #003333;
   margin: 10px 0 0 185px;
   padding: 0 0 15px 0;
   }  
   
.headline { 
   margin: 0 0 40px 0;
   padding: 0;
   }
.headline h2 {
   margin: 15px 33px 20px 32px;
   padding: 12px 0 0 50px;
   width: 463px !important;
   width /**/ : 513px;
   height: 31px !important; 
   height: /**/ : 43px;
   background: url(../images/titlebar/bg_greetings.gif) top left no-repeat;
   color:#999900;
   overflow: hidden;
   }
   

#indicate {
   width: 180px;
   margin: 0;
   padding: 0;
   position: absolute;
   top: 5px;
   left: 0;
  
   }
#sideNavi {
   width: 170px;
   height: 206px;
   background-color: #003333;
   }

#officeNavi {
   width: 170px;
   height: 184px;
   margin: 5px 0 0 0;
   padding: 0;
   }
#officeNavi ul {
   list-style-type: none;
   margin: 0;
   padding: 0;
   }
#officeNavi li {
   margin: 0;
   padding: 0;
   }   

#officeNavi li a {
   display: block;
   overflow: hidden;
   width: 100%;
   height: 0;
   padding-top: 46px; 
   background-image:url(../images/navigation/office-navi.jpg);  
   }

/* オフマウス時　*/
#on01 a { background-position: 0       0; }
#on02 a { background-position: 0   -46px; }
#on03 a { background-position: 0   -92px; }
#on04 a { background-position: 0  -138px; }

/* オンマウス時　*/
#on01 a:hover { background-position: 170px        0; }
#on02 a:hover { background-position: 170px    -46px; }
#on03 a:hover { background-position: 170px    -92px; }
#on04 a:hover { background-position: 170px   -138px; }


#footer {
   width: 776px;
   background-color:#004600;
   overflow: hidden;
   text-align: center;
   } 
   
#lowerNavi {
   width: 100%;
   margin: 10px 0 15px 0;
   padding: 0;
   text-align: center;
   font-size: 85%;
   }
   
#lowerNavi ul {
   margin: 0;
   padding: 0;
   }
#lowerNavi li {
   display: inline;
   margin: 0 10px 0 0;
   padding: 0;
   }
  

#lowerNavi li a { color: #fff; text-decoration: none; }
#lowerNavi li a:link { color: #fff; text-decoration: none; }
#lowerNavi li a:visited { color: #fff; text-decoration: none; }
#lowerNavi li a:hover{ color: #FFCC00; text-decoration: none; }
      
#address {
    text-align: center;
	color: #fff;
	font-size: 92%;
	clear: both;
	}

#address a {
   color:#FFFFFF;
   text-decoration:none;
   }
#address a:visited {
   color:#FFFFFF;
   text-decoration:none;
   }   
#address a:hover {
   color:#FFFFFF;
   text-decoration:none;
   }   
   
.copy { 
   margin : 10px 0;
   text-align: center; 
   font-family:"Times New Roman", Times, serif;
   font-size: 77%;
   color: #fff;
   }

        
   
   
/* ◇　事務所紹介　◇　
-----------------------------*/ 
.person {
   margin: 0 0 40px 0;
   padding: 0;
   }
.person h2{
   margin: 20px 33px 30px 32px;
   padding: 12px 0 0 50px;
   width: 463px !important;
   width /**/ : 513px;
   height: 31px !important; 
   height: /**/ : 43px;
   background: url(../images/titlebar/bg_greetings.gif) top left no-repeat;
   color:#999900;
   overflow: hidden;
   }

.greetings {
   margin: 35px 0 0 0;
   padding:0;
   width: 578px;
   position: relative;
   }
p.article {
   margin: 0 10px 0 212px;
   padding: 0;
   width: 356px;
   text-indent: 1em;
   }
.pict {
   position:absolute;
   top: 0;
   left: 32px;
   }


   
/* ◇　税務カレンダー　◇
----------------------------*/
.calendar  {
   margin: 0 19px 0 19px;
   padding: 0;
   width: 540px;
   }
.whatsNew {
   margin: 0 19px 0 19px;
   padding: 0;
   width: 540px;
   }      
   
   

/* ◇　アクセス　◇
----------------------------*/   
.access p {
   margin: 7px 0 0 60px;
   padding: 0 20px 0 0;
   width: 498px;
   }
.access h2, .view h2 {
   margin: 20px 33px 0 32px;
   padding: 12px 0 0 50px;
   width: 463px !important;
   width /**/ : 513px;
   height: 31px !important; 
   height: /**/ : 43px;
   background: url(../images/titlebar/bg_greetings.gif) top left no-repeat;
   color:#999900;
   overflow: hidden;
   }   
   
#map {
   position: relative;
   margin: 15px 0 0 45px;
   padding: 0;
   width: 533px;
   height: 300px;
   }
#mapFun {
   margin:0 0 0 425px;
   padding:0;
   width: 108px;
   height: 300px;
   }
   
#mapFun p {
   margin:0 0 0 0;
   padding: 262px 0 0 0;
   width: 88px;
   height: 32px;
   }  
   
.flash {
   margin: 0 ;
   padding: 0;
   position: absolute;
   top: 0;
   left: 0;
   width: 410px;
   height: 316px;
   }    
.view p {
   margin: 10px auto 0 auto;
   padding: 0;
   width: 563px;
   text-align: center;
   }
   
   

/* ◇　サイトポリシー　◇
----------------------------*/     
#sitePolicy h2 {
   margin: 20px 33px 0 32px;
   padding: 12px 0 0 50px;
   width: 463px !important;
   width /**/ : 513px;
   height: 31px !important; 
   height: /**/ : 43px;
   background: url(../images/titlebar/bg_greetings.gif) top left no-repeat;
   color:#999900;
   overflow: hidden;
   }   
   
#sitePolicy h3 {
   margin: 25px 30px 0 30px;
   padding: 2px 0 4px 30px;
   width: 488px !important;
   width /**/ : 518px;
   background: url(../images/eyecatch/bg_leave.gif) left center no-repeat;
   border-bottom: 1px solid #ccc;
   }   
   
#sitePolicy p {
   margin: 10px 30px 0 30px;
   padding: 0 ;
   text-indent: 1em;
   width: 518px;
   }
   
   
   
/* ◇　サービス　◇
----------------------------*/  
   
#service h2 {
   margin: 20px 33px 0 32px;
   padding: 12px 0 0 50px;
   width: 443px !important;
   width /**/ : 493px;
   height: 31px !important; 
   height: /**/ : 43px;
   background: url(../images/titlebar/bg_greetings.gif) top left no-repeat;
   color:#999900;
   overflow: hidden;
   }   
  
#service h3 {
   margin: 25px 30px 0 30px;
   padding: 2px 0 4px 30px;
   width: 468px !important;
   width /**/ : 498px;
   background: url(../images/eyecatch/bg_leave.gif) left center no-repeat;
   border-bottom: 1px solid #ccc;
   }   
   
#service p {
   margin: 10px 30px 0 30px;
   padding: 0 ;
   text-indent: 1em;
   width: 518px;
   }   
   
#service ul {
   margin: 10px 0 0 80px;
   padding: 0;
   width: 498px;
   }
#service li {
   margin: 0;
   padding: 0;
   }   


#sideNavi02 {
   width: 170px;
   height: 528px;
   background-color: #003333;
   }

#mainNavi {
   width: 170px;
   height: 506px;
   margin: 5px 0 0 0;
   padding: 0;
   }
#mainNavi ul {
   list-style-type: none;
   margin: 0;
   padding: 0;
   }
#mainNavi li {
   margin: 0;
   padding: 0;
   }   

#mainNavi li a {
   display: block;
   overflow: hidden;
   width: 100%;
   height: 0;
   padding-top: 46px; 
   background-image:url(../images/navigation/main-navi.jpg);   
   }

/* オフマウス時　*/
#on01 a { background-position: 0       0; }
#on02 a { background-position: 0   -46px; }
#on03 a { background-position: 0   -92px; }
#on04 a { background-position: 0  -138px; }
#on05 a { background-position: 0  -184px; }
#on06 a { background-position: 0  -230px; }
#on07 a { background-position: 0  -276px; }
#on08 a { background-position: 0  -322px; }
#on09 a { background-position: 0  -368px; }
#on10 a { background-position: 0  -414px; }
#on11 a { background-position: 0  -460px; }

/* オンマウス時　*/
#on01 a:hover { background-position: 170px        0; }
#on02 a:hover { background-position: 170px    -46px; }
#on03 a:hover { background-position: 170px    -92px; }
#on04 a:hover { background-position: 170px   -138px; }
#on05 a:hover { background-position: 170px  -184px; }
#on06 a:hover { background-position: 170px  -230px; }
#on07 a:hover { background-position: 170px  -276px; }
#on08 a:hover { background-position: 170px  -322px; }
#on09 a:hover { background-position: 170px  -368px; }
#on10 a:hover { background-position: 170px  -414px; }
#on11 a:hover { background-position: 170px  -460px; }




/* ◇　税務トピックス　◇
----------------------------------------*/   

.topics {
   margin: 10px 10px 30px 10px;
   padding: 6px 8px;
   border: 1px solid #006666;
   width: 540px !important;
   width /**/ : 558px;
   overflow: hidden;
   }

.topics h3 {
   margin: 10px 10px 10px 10px;
   padding: 3px 0 3px 15px;
   width: 515px !important;
   width /**/ : 530px;
   background-color: #007979;  
   overflow: hidden; 
   color: white;
   }

.topics h4 {
   margin: 15px 10px 0 20px;
   width: 505px !important;
   color: #339966;
   overflow: hidden; 
   }
   
.topics p {
   margin: 8px 0 0 20px;
   width: 520px;
   text-indent: 1em;
   color: #666666;
   }

p.upDate {
   margin: 8px 0 0 10px;
   width: 530px;
   color:#999900;
   font-family:"Times New Roman", Times, serif;
   }

.tb01 {
   margin: 6px auto;
   text-align: center;
   }
.tb01 th {
   font-weight: normal;
   text-align: left;
   vertical-align: top;
   }   
.tb01 td {
   padding: 3px;
   text-align: left;
   vertical-align: top;
   }

#sideNavi01 {
   width: 170px;
   height: 344px;
   background-color: #003333;
   }

#faqNavi {
   width: 170px;
   height: 320px;
   margin: 5px 0 0 0;
   padding: 0;
   }
#faqNavi ul {
   list-style-type: none;
   margin: 0;
   padding: 0;
   }
#faqNavi li {
   margin: 0;
   padding: 0;
   }   

#faqNavi li a {
   display: block;
   overflow: hidden;
   width: 100%;
   height: 0;
   padding-top: 46px; 
   background-image:url(../images/navigation/faq-navi.jpg);  
   }

/* オフマウス時　*/
#on01 a { background-position: 0       0; }
#on02 a { background-position: 0   -46px; }
#on03 a { background-position: 0   -92px; }
#on04 a { background-position: 0  -138px; }
#on05 a { background-position: 0  -184px; }
#on06 a { background-position: 0  -230px; }
#on07 a { background-position: 0  -276px; }


/* オンマウス時　*/
#on01 a:hover { background-position: 170px        0; }
#on02 a:hover { background-position: 170px    -46px; }
#on03 a:hover { background-position: 170px    -92px; }
#on04 a:hover { background-position: 170px   -138px; }
#on05 a:hover { background-position: 170px   -184px; }
#on06 a:hover { background-position: 170px   -230px; }
#on07 a:hover { background-position: 170px   -276px; }


/* ◇　リンク集　◇
-------------------------------------*/
.tb02 {
   margin: 10px auto;
   text-align: center;
   border: 1px solid #009966;
   background-image: url(../images/titlebar/link/bg_table.jpg);
   background-position: center;
   background-repeat: no-repeat;
   }
.tb02 th {
   padding: 4px 6px;
   text-align: left;
   vertical-align: top;
   text-indent: 1em;
   }   
.tb02 td {
   padding: 4px 6px;
   text-align: left;
   vertical-align: top;
   }
   
   
/*　リンク設定部
----------------------*/
#link01 a {
   color: #3d5b02;
   text-decoration: underline;
   }
#link01 a:visited {
   color: #3d5b02;
   text-decoration: underline;
   }   
#link01 a:hover {
   color: #00FF99;
   text-decoration: underline;
   }
   
 
/* サイトマップ
-------------------------*/
#siteMap {
   margin: 15px 16px;
   padding: 0;
   width: 744px;
   position: relative;
   }
#siteMap h2 {
   margin-top: 15px;
   }
   
#mainCol01 {
   margin: 0 364px 0 0;
   padding: 0 12px;
   width: 352px !important;   
   width /**/ : 376px;
   border: 1px solid #ccc;
   border-right: 3px solid #ccc;
   }
   
#appendix {
   margin: 0;
   padding: 0 12px;
   width: 326px !important;
   width /**/ : 350px;
   border: 1px solid #ccc;
   border-left: 3px solid #ccc;
   position: absolute;
   top: 0;
   left: 390px;
   }   
#siteMap ul {
   margin: 6px 0 8px 20px;
   padding: 0;
   list-style-type: none;
   }
#siteMap li {
   margin: 3px 0 0 0;
   padding: 0 0 2px 0;
   border-bottom: 1px dotted #ccc;
   }      
   
#siteMap li.ln {
   margin-top: 6px;
   }
#siteMap li.er {
   border-bottom: none;
   }   
#mess {
   margin-top: 20px;
   }   
#mess p {
   margin: 12px 0;
   padding: 0;
   text-indent: 1em;
   }   
.epi {
   margin-top: 15px;
   padding-bottom: 25px;
   }
   
/*　リンク設定部
----------------------*/
#siteMap a {
   color: #3d5b02;
   text-decoration: underline;
   }
#siteMap a:visited {
   color: #3d5b02;
   text-decoration: underline;
   }   
#siteMap a:hover {
   color: #00FF99;
   text-decoration: underline;
   }