/*-----------------------------
▼▼reset▼▼
-----------------------------*/

body,div,dl,dt,dd,ul,ol,li,h1,h2,h3,h4,h5,h6,pre,form,fieldset,input,textarea,p,blockquote,th,td{   
	margin:0;  
	padding:0;
}
	  
h1,h2,h3,h4,h5,h6 {  
	font-size:100%;  
	font-weight:bold;  
}  
	  
ol,ul {  
	list-style:none;  
}  
	  
table{  
	border-collapse:collapse;  
	border-spacing:0;  
	margin:0;  
	padding:0;
}  
	
fieldset,img {   
	border:0;  
}  
	
address,caption,cite,code,dfn,em,strong,th,var {  
	font-style:normal;  
	font-weight:normal;  
}  
	
caption,th {  
	text-align:left;  
}  
	
a img,map a {
	border:none;
}
	

abbr,acronym {
	border:0;  
}

img {
	border: 0px;
}

form {
	margin: 0px;
}

strong {
	font-weight: bold;
	font-style: normal;
}

a:link {
	color: #17479E;
	text-decoration: underline;
}
a:visited {
	color: #823F82;
	text-decoration: underline;
}
a:hover,a:active {
	color: #7491C5;
	text-decoration: underline;
}

a:hover img{
	filter: alpha(opacity=60);
	-moz-opacity: 0.60;
	opacity: 0.60;
}

	
/*-----------------------------
▲▲ここまでreset▲▲
-----------------------------*/

body {
	margin: 0px;
	padding: 0px;
	color: #333333;
	font-family: Verdana, Helvetica, Arial, 'Osaka','ＭＳ Ｐゴシック',sans-serif;
	line-height: 175%;
	background-image: url(../image/bg.gif);
	background-position: center;
	background-repeat:repeat-y;
}

/*-----------------------------
 container
-----------------------------*/
#container {
	margin   : 0 auto;
	width    : 900px ;
	background-color: #FFFFFF;
}

/*-----------------------------
 h_ttl
-----------------------------*/

h1 {
	font-size:12px;
	font-weight:normal;
	padding-left:10px;
}

.hbar  {
	background-image: url(../image/hbar1.gif);
	height:30px;
	padding:2px 0 0 20px;
	margin-bottom:5px;
}

.hbar2  {
	margin-bottom:20px;
	font-size: 14px;
	color:#ffffff;
	background-color:#696969;
	padding:5px 10px 1px 6px;
}

.voice_ttl  {
	margin: 0px 0px 0px 5px;
	padding:0 0 0 10px;
	font-size: 16px;
	border-bottom: solid 1px #666666;
	font-weight: bold;
	width:530px;
}

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

#header  {
	width:900px;
	border-top:solid 3px #003366;
}

#inhead_l  {
	float:left;

}

#inhead_r  {
	float:right;
	padding-right:10px;
}

#inhead_c  {
	clear:both;
	padding:3px 0 0 0;
}

.imasugu  {
	margin-top:10px;
}

/*-----------------------------
 wrapper
-----------------------------*/

#wrapper  {
	margin-top:20px;
}

#wrapper p {
	font-size:14px;
	line-height:150%;
}

/*-----------------------------
 body_top
-----------------------------*/

#body_top  {
	width:675px;
	float:right;
	padding:0 5px;
}

#body_top p {
	padding:0 5px 0;
}

/*-----------------------------
 body
-----------------------------*/

#body  {
	width:675px;
	float:left;
	padding:0 10px 0 10px;
}

#shadow  {
	border:solid 10px #e4e4e4;
	padding:10px;
	background-image: url(../image/top_yonemori.jpg);
	background-position: top right;
	background-repeat: no-repeat;	
}

#shadow p {
	margin:20px 0 20px 0;
}

.list  {
	padding-left:30px;
}

.list li {
	list-style-type: disc;
	font-size:14px;
	line-height:130%;
}

/*-----------------------------
 l_con
-----------------------------*/

#l_con  {
	width:200px;
	float:left;
	padding-left:10px;
}

#l_con p,#r_con p {
	margin-bottom:20px;
}

#counter  {
	margin: 0px 0px 0px 5px;
	padding: 38px 57px 15px 0px;
	background: url(../image/counter.gif) repeat-y top left;
	background-repeat: no-repeat;
	font-size: 23px;
	text-align: right;
	font-weight: bold;
	line-height: 295%;
	color: #333333;
	height:145px;
}

/*-----------------------------
 r_con
-----------------------------*/

#r_con  {
	width:200px;
	float:right;
	padding-right:5px;
}

/*-----------------------------
 flow
-----------------------------*/

#flow  {
	background: url(../image/flow_back.jpg) ;
	margin:10px auto 0;
	width:650px;
	height:525px;
}

#flow p {
	width:370px;
}

.flow_p  {
	padding:50px 0 0 75px;
}

.flow_p2  {
	padding:65px 0 0 75px;
}

.flow_p3  {
	padding:45px 0 0 75px;
}

.flow_p4  {
	padding:45px 0 0 75px;
}

/*-----------------------------
 merit
-----------------------------*/

.merit  {
	width:630px;
	margin:0 auto 20px;
}

.merit th {
	width:220px;
}

.merit td {
	line-height:120%;
	font-size:14px;
}

.link  {
	font-size:12px;
}

/*-----------------------------
 search
-----------------------------*/

.search_box  {
	margin:-16px 0 20px;
	width:673px;
	border:solid 1px #dcdcdc;
	background-color:#eaeaea;
}

.search_box p {
	padding:15px 20px 15px 20px;
}

.search_tbl  {
	width:580px;
	margin:20px auto 10px;
	font-size:14px;
}

.search_tbl th {
	font-weight:bold;
	width:90px;
	vertical-align:top;
}

.search_tbl td {
	width:190px;
	padding-bottom:10px;
	vertical-align:top;
}

.search_form {
	padding:15px 0 15px 30px;
}

.search_form p {
	font-size:14px;
}

.city  {
	font-size:12px;
	line-height:180%;
}

.ans  {
	width: 650px;
	border-bottom: solid 1px #DDDDDD;
	padding-left:20px;
}

/*-----------------------------
 zeirishi_detail
-----------------------------*/

.person  {
	margin-top:20px;
	width:670px;
	
}

.number,.place,.office {
	width:30px;
	background-color:#00008b;
	color:#ffffff;
	font-weight:bold;
}

.number,.place,.office,.image,.info,.tbtn,.info,.date,.address,.details {
	border:solid 1px #d3d3d3;
}

.number  {
	width:30px;
	text-align:center;
}

.place  {
	width:120px;
	text-align:center;
}

.office  {
	width:520px;
	padding-left:5px;
}

.office a {
	color:#ffffff;
}

.image  {
	text-align:center;
}

.info  {
	font-size:14px;
	line-height:120%;
	padding:10px;
	border-bottom:none;
}

.date  {
	border-top:none;
}

.tbtn  {
	text-align:right;
	padding:5px;
	background-color:#f5f5f5;
}

.address  {
	width:70px;
	text-align:center;
	background-color:#E0FFFF;
	font-size:12px;
}

.details  {
	width:450px;
	font-size:12px;
}

.syashin  {
	width:250px;
	vertical-align:top;
}

.coments  {
	padding:0 10px 0;
	width:420px;
	vertical-align:top;
}

.detail_t  {
	width:670px;
	font-size:14px;
}

.detail_t th {
	text-align:center;
	background-color:#E0FFFF;
	border:solid 1px #d3d3d3;
	width:150px;
}

.detail_t td {
	padding:5px;
	border:solid 1px #d3d3d3;
}

.voice  {
	margin:20px auto 10px;
}

/*-----------------------------
 pglist
-----------------------------*/

.pglist  {
	list-style-type: none;
	text-align:center;
	margin-bottom:10px;
}

.pglist li  {
	float:left;
	border:solid 1px #dcdcdc;
	width: 20px;
	height:25px;
	margin-right:3px;
	padding:0 0 2px 2px;
}

.pglist li a  {
	text-decoration: none;
}

.pglist li.chose  {
	float:left;
	background-color:#E0FFFF;
	border:solid 1px #dcdcdc;
	width: 20px;
	height:20px;
	margin-right:3px;
	padding:0 0 9px 2px;
}

.pglist li.next  {
	float:left;
	border:solid 1px #dcdcdc;
	width: 97px;
	height:18px;
	margin-right:3px;
	padding:0 0 9px 0;
}

.listnavi  {
	font-size:14px;
	text-align:center;
	margin:5px 0 10px;
}

/*-----------------------------
faq
-----------------------------*/

#faq p {
	padding-left:20px;
}

#faq ul {
	padding-left:40px;
	font-size:14px;
	margin-bottom:20px;
	line-height:150%;
}

#faq li {
	list-style:disc;
}

/*-----------------------------
 税理士インタビュー
-----------------------------*/

.intervew p {
	margin-bottom:30px;
}

.prof_waku  {
	width:610px;
	border:solid 3px #A6AACA;
	margin:20px auto 20px;
}

.prof_waku th {
	font-size:16px;
	font-weight:bold;
	padding:5px 0 5px 10px;
}

.prof_waku td {
	font-size:14px;
	vertical-align:top;
	padding:0 5px 0;
	line-height:150%;
}

.interviewer  {
	color: #003366;
	font-weight: bold;
	margin-bottom:10px;
}

.interviewee  {
	color: #666600;
	font-weight: bold;
	margin:0px;
}

.intervew li {
	font-weight:bold;
	font-size:14px;
	line-height:130%;
}

.intervew ul {
	margin-bottom:30px;
}

.utikeshi  {
	font-weight:normal;
}

.phot  {
	padding:0 10px 0 0;
	float:left;
}

/*-----------------------------
 inquiry_form
-----------------------------*/

.formtable {
	font-size:12px;
	margin:20px auto 0;
	width:570px;
}


.formtable th {
	width:145px;
	padding:5px;
	text-align:center;
	border:solid 2px #868686;
	background-color:#F3F3F3;
}

.formtable td {
	width:425px;
	border:solid 2px #868686;
	padding:5px;
}

.form_btn  {
	margin:20px auto 20px;
	text-align:center;
}

#body_form  {
	width:670px;
	margin:0 auto 0;
}

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

#foot {
	color: #777777;
	font-size:12px;
	margin: 20px 0px 0px 0px;
	padding: 10px 0 0 5px;
	height: 60px;
	clear: both;
	border-top: solid 2px #003366;
}



/*-----------------------------
 etc
-----------------------------*/

.inq_btn  {
	margin:30px auto 40px;
	text-align:center;
}

.cen   {
	text-align:center;
}

.pack  {
	text-align:center;
	margin:30px auto 40px;
}

.cl  {
	clear:both;
}

.pagetop  {
	margin-top:30px;
	text-align:right;
}

.essent  {
	color:#ff0000;
	font-weight:bold;
}

.pan  {
	padding-left:10px;
	font-size:12px;
}

#ad  {
	width:640px;
	border-top:solid 1px #cccccc;
	border-left:solid 1px #cccccc;
	border-right:solid 1px #999999;
	border-bottom:solid 1px #999999;
	padding:10px;
}

#ad_inbox  {
	padding:5px;
	background-color:#caffff;
}



/*-----------------------------
jirei-石川
-----------------------------*/

#o_jirei {
	width: 650px;
}

#o_jirei .img_center {
	text-align: center;
}


#body .jirei_box, #body_top .jirei_box {
	background-color: #E2F3FE;
	height: 180px;
	margin: 10px 0px 10px 0px;
	clear: both;
}

#body .jirei_box img, #body_top .jirei_box img {
	padding: 0px 0px 0px 10px;
	float: left;
	display:inline;
}

#body .jirei_box h3, #body_top .jirei_box h3 {
	padding: 10px 0px 0px 10px;
	font-size: 16px;
}

#body .jirei_box p, #body_top .jirei_box p {
	padding: 0px 0px 0px 120px;
	font-size: 14px;
}

#body .jirei_box2, #body_top .jirei_box2 {
	margin : 0px 3px 15px 0px;
	padding: 5px 3px 5px 3px;
	width : 184px;
	height: 300px;
	background-color: #E2F3FE;
	float: left;
}

#body .gyolist {
	margin: 0px 10px 0px 0px;
	padding: 10px 0px 8px 0px;
	font-size: 14px;
	width: 648px;
	border: solid 1px #CCCCCC;
	background-color: #EDEDED;

}


#body .gyolist li {
	list-style-type: none;
	border-bottom: dotted 1px #003366;
}