@charset "euc-jp";



/******************************************************
 modal
******************************************************/

.modal {
	display: none;
  background-color: #fff;
}
.modal .close {
	text-align: right;
	padding: 10px 10px 0 0;
}


/******************************************************
 top_links
******************************************************/

#top_links{
	text-align: right;
  margin:0 -3px 50px 0px;
}
#top_links li {
  display: inline;
}




/******************************************************
 accordion
******************************************************/
.accordion h4.close {
	background: #EAE7E5;
	border: 1px solid #AEA299;
	color: #552B00;
	font-size: 1em;
	font-weight: bold;
	line-height: 1.8em;
	margin-bottom: 10px;
	padding: 2px 10px;
	background: #EAE7E5 url(../../common/img/accordion_open.gif) no-repeat right center;
	position: static;
}
.accordion h4.open {
	background: #EAE7E5;
	border: 1px solid #AEA299;
	color: #552B00;
	font-size: 1em;
	font-weight: bold;
	line-height: 1.8em;
	margin-bottom: 10px;
	padding: 2px 10px;
	background: #EAE7E5 url(../../common/img/accordion_close.gif) no-repeat right center;
	position: static;
}
.accordion table,
.accordion div.accordionSection { display: none; }

.figure {
	float: none;
	margin-left: auto;
	margin-right: auto;
	text-align: center;
}


/*09.06.02　追記

個別用cssで効かない箇所があったので追記。*/

#main .subHeader {
	margin-bottom:20px;
}


#main p {
	margin-bottom:30px;
}

#main p.mb-none {

	margin-bottom:0px;

}



#main p.mtmb-none {

	margin-top:0px;

	margin-bottom:0px;

}











*:first-child+html body{

padding-left:2px;

}



*html body{

padding-left:2px;



}



img{

	border:0px;

}



.clear{

	clear:both;

}



/* 2009.6.2 コメントアウト

a{

  color:#bc5b13;

}

*/





#all{

	width:900px;

	padding:0px;

	margin:0px auto;

	background-color:#FFFFFF;

}





#change-font {

	margin:15px 15px 0 0 ;

	padding:0;

	float:left;

	text-indent:-9999px;

	width:115px;

	height:20px;

	background-image:url(../img/c_font_ov.gif);

	background-repeat:no-repeat;

	/*background-color:tan;*/

}

#change-font ul {

	width:60px;

	height:20px;

	margin:0 0 0 57px;

	padding:0;

	/*background-color:red;*/

}

#change-font li {

	float:left;

	display:block;

	width:18px;

	height:20px;

	/*background-color:blue;*/

}

#change-font a.size_s,

#change-font a.size_m,

#change-font a.size_l {

	background-image:url(../img/c_font.gif);

	background-repeat:no-repeat;

	text-decoration:none;

	display:block;

	width:20px;

	_width:18px;

	height:20px;

	margin-left:1px;

}

#change-font a.size_s {

	background-position:-58px 0;

}

#change-font a.size_m {

	background-position:-76px 0;

	_background-position:-77px 0;

}

#change-font a.size_l {

	background-position:-94px 0;

	_background-position:-96px 0;

}







#head_lions{

	float:left;

	width:170px;

}





#main_wrap{

 background: url(../img/main_wrap_background.gif);

 width:100%;

}



#content{
	width:684px;
	padding-top: 20px;
	margin:0px;
	overflow:hidden;
}



* html #content{

	float:right;

}

* html #content.index{

	float:left;

	text-align:right;

}

* html #content.index{	/*2009.5.28追記*/

	float:left;

	text-align:right;

	width:670px;

	height:455px;

}



#left{

	width:200px;

	_padding:10px 10px 120px 15px;

	margin:0px;

	float:left;

	padding-top: 10px;

	padding-right: 15px;

	padding-bottom: 120px;

	padding-left: 15px;

}



* html #left{

	padding-top: 10px;

	padding-right: 10px;

	padding-bottom: 57px;

	padding-left: 15px;

}



#footer{

	clear:both;

}



#footer_img{

	float:left;

}



#footer_daikyo{

	float:right;

}



#footer_base{

	background-color:#725D4E;

	padding:10px 20px 10px 20px;

	color:#FFFFFF;

	font-size:0.8em;

}



#footer_link{

	float:left;

}



#footer_copy{

	float:right;

}





#footer a:link{

	color:#FFFFFF;

	text-decoration:none;

}



#footer a:visited{

	color:#FFFFFF;

	text-decoration:none;

}



#footer a:hover{

	text-decoration:underline;

}



#footer a:active{

	text-decoration:underline;

}





#left_menu{

  margin:0px;

  padding:0px;

}



#left_menu a {

  widht:200px;

  height:27px;

  background:url(../img/menu.gif) no-repeat;

  text-indent:-9999px;

  display:block;

}



#left_menu a.index{

  background-position:0 0px;

  height:30px;

}

#left_menu a.index:hover,#left_menu a.index_selected{

  background-position:-200px 0px;

  height:30px;

}



#left_menu a.guide_index{

  background-position:0 -30px;

  height:30px;

}

#left_menu a.guide_index:hover,#left_menu a.guide_index_selected{

  background-position:-200px -30px;

  height:30px;

}



#left_menu a.guide_process_index{

  background-position:0 -60px;

}

#left_menu a.guide_process_index:hover,#left_menu a.guide_process_index_selected{

  background-position:-200px -60px;

}

#left_menu a.guide_process_01{

  background-position:0 -87px;

}

#left_menu a.guide_process_01:hover,#left_menu a.guide_process_01_selected{

  background-position:-200px -87px;

}



#left_menu a.guide_process_02{

  background-position:0 -114px;

}

#left_menu a.guide_process_02:hover,#left_menu a.guide_process_02_selected{

  background-position:-200px -114px;

}



#left_menu a.guide_process_03{

  background-position:0 -141px;

}

#left_menu a.guide_process_03:hover,#left_menu a.guide_process_03_selected{

  background-position:-200px -141px;

}



#left_menu a.guide_process_04{

  background-position:0 -168px;

}

#left_menu a.guide_process_04:hover,#left_menu a.guide_process_04_selected{

  background-position:-200px -168px;

}



#left_menu a.guide_process_05{

  background-position:0 -195px;

}

#left_menu a.guide_process_05:hover,#left_menu a.guide_process_05_selected{

  background-position:-200px -195px;

}



#left_menu a.guide_process_06{

  background-position:0 -222px;

}

#left_menu a.guide_process_06:hover,#left_menu a.guide_process_06_selected{

  background-position:-200px -222px;

}



#left_menu a.guide_process_07{

  background-position:0 -249px;

}

#left_menu a.guide_process_07:hover,#left_menu a.guide_process_07_selected{

  background-position:-200px -249px;

}



#left_menu a.guide_process_08{

  background-position:0 -276px;

}

#left_menu a.guide_process_08:hover,#left_menu a.guide_process_08_selected{

  background-position:-200px -276px;

}



#left_menu a.guide_money_index{

  background-position:0 -303px;

}

#left_menu a.guide_money_index:hover,#left_menu a.guide_money_index_selected{

  background-position:-200px -303px;

}



#left_menu a.guide_money_01{

  background-position:0 -330px;

}

#left_menu a.guide_money_01:hover,#left_menu a.guide_money_01_selected{

  background-position:-200px -330px;

}



#left_menu a.guide_money_02{

  background-position:0 -357px;

}

#left_menu a.guide_money_02:hover,#left_menu a.guide_money_02_selected{

  background-position:-200px -357px;

}





#left_menu em.guide_tax_index{		/*税金編が開通したら、下記目隠し分に変更*/

  widht:200px;

  height:27px;

  background:url(../img/menu.gif) no-repeat;

  text-indent:-9999px;

  display:block;

  background-position:0 -384px;

}



#left_menu a.guide_tax_index{

  background-position:0 -384px;

}

#left_menu a.guide_tax_index:hover,#left_menu a.guide_tax_index_selected{

  background-position:-200px -384px;

}



#left_menu a.guide_tax_01{

  background-position:0 -852px;

  height:55px;

}

#left_menu a.guide_tax_01:hover,#left_menu a.guide_tax_01_selected{

  background-position:-200px -852px;

  height:55px;

}



#left_menu a.guide_tax_02{

  background-position:0 -911px;

  height:55px;

}

#left_menu a.guide_tax_02:hover,#left_menu a.guide_tax_02_selected{

  background-position:-200px -911px;

  height:55px;

}



#left_menu a.guide_tax_03{

  background-position:0 -977px;

  height:47px;

}

#left_menu a.guide_tax_03:hover,#left_menu a.guide_tax_03_selected{

  background-position:-200px -977px;

  height:47px;

}



#left_menu a.guide_tax_04{

  background-position:0 -984px;

  height:44px;

}

#left_menu a.guide_tax_04:hover,#left_menu a.guide_tax_04_selected{

  background-position:-200px -984px;

  height:44px;

}



#left_menu a.guide_tax_05{

  background-position:0 -1028px;

}

#left_menu a.guide_tax_05:hover,#left_menu a.guide_tax_05_selected{

  background-position:-200px -1028px;

}



#left_menu a.who_index{

  background-position:0 -492px;

  height:30px;

}

#left_menu a.who_index:hover,#left_menu a.who_index_selected{

  background-position:-200px -492px;

  height:30px;

}



#left_menu a.who_01{

  background-position:0 -522px;

}

#left_menu a.who_01:hover,#left_menu a.who_01_selected{

  background-position:-200px -522px;

}

#left_menu a.who_02{

  background-position:0 -549px;

}

#left_menu a.who_02:hover,#left_menu a.who_02_selected{

  background-position:-200px -549px;

}

#left_menu a.who_03{

  background-position:0 -576px;

}

#left_menu a.who_03:hover,#left_menu a.who_03_selected{

  background-position:-200px -576px;

}

#left_menu a.who_04{

  background-position:0 -603px;

}

#left_menu a.who_04:hover,#left_menu a.who_04_selected{

  background-position:-200px -603px;

}







#left_menu a.plan_index{

  background-position:0 -630px;

  height:30px;

}

#left_menu a.plan_index:hover,#left_menu a.plan_index_selected{

  background-position:-200px -630px;

  height:30px;

}

#left_menu a.plan_01{

  background-position:0 -660px;

}

#left_menu a.plan_01:hover,#left_menu a.plan_01_selected{

  background-position:-200px -660px;

}

#left_menu a.plan_02{

  background-position:0 -687px;

}

#left_menu a.plan_02:hover,#left_menu a.plan_02_selected{

  background-position:-200px -687px;

}

#left_menu a.plan_03{

  background-position:0 -714px;

}

#left_menu a.plan_03:hover,#left_menu a.plan_03_selected{

  background-position:-200px -714px;

}

#left_menu a.plan_04{

  background-position:0 -741px;

}

#left_menu a.plan_04:hover,#left_menu a.plan_04_selected{

  background-position:-200px -741px;

}











#left_menu a.qa_index{

  background-position:0 -768px;

  height:30px;

}

#left_menu a.qa_index:hover,#left_menu a.qa_index_selected{

  background-position:-200px -768px;

  height:30px;

}

#left_menu a.qa_01{

  background-position:0 -798px;

}

#left_menu a.qa_01:hover,#left_menu a.qa_01_selected{

  background-position:-200px -798px;

}

#left_menu a.qa_02{

  background-position:0 -825px;

}

#left_menu a.qa_02:hover,#left_menu a.qa_02_selected{

  background-position:-200px -825px;

}







#left_menu a.ev_index{

  background-position:0 -439px;

  height:30px;

}

#left_menu a.ev_index:hover,#left_menu a.ev_index_selected{

  background-position:-200px -439px;

  height:30px;

}







#left_banner{

	margin-top:15px;

	width: 200px;

}

#left_banner img{

  margin-bottom:5px;

}

#left_banner a.event {

	display:block;

	width:200px;

	height:50px;

	padding-bottom:20px;

	margin-bottom:20px;

	background-image:url(../img/border.gif);

	background-position:bottom;

	background-repeat:repeat-x;

}

#left_banner .event img {

}



/* パンくずリスト用 */



#pankuz {

	padding: 10px 5px 0px 10px;

	margin: 0px;

	height:20px;

	width:660px;

	line-height:1.2em;

}



#pankuz ul {

	list-style: none;

	padding: 0px;

	margin: 0px;

}



#pankuz ul li {

	list-style: none;

	float: left;

	padding: 0px 5px 0px 0px;

	margin: 0px;

}



#pankuz a:link, #pankuz a:visited {

	color: #BC5B13;

	text-decoration: underline;

}



#pankuz a:hover {

	text-decoration: none;

}



#pankuz li{

	color:#723100;

}

#pankuz li a{

	color:#BC5B13;

    padding:0px 0px 0px 5px;

}

#pankuz li span{

	color:#723100;

	padding:0px 0px 0px 5px;

}



/*税金編パンくず---------------*/



#pankuz.tax {

	padding: 10px 5px 0px 15px;

	margin: 0px;

	height:20px;

	width:660px;

	line-height:1.2em;

}

#pankuz.tax ul {

	list-style: none;

	padding: 0px;

	margin: 0px;

}

#pankuz.tax ul li {

	list-style: none;

	float: left;

	padding: 0px 5px 0px 0px;

	margin: 0px;

}

#pankuz.tax li a{

	color:#BC5B13;

 padding:0px 5px 0px 0px;

}

#pankuz.tax li span{

	padding:0px 5px 0px 0px;

}





/* main_footer  ------------------------------------*/

#main_footer {

	width:600px;

	margin:0px auto;

}





/* separate ------------------*/

#separate {

	display:block;

	clear:both;

	float:none;

	background:url(../img/img_line.gif) 0px 0px repeat-x;

	width:590px; height:5px;

	margin:0px auto;

	padding:0;

}

#separate hr {

	display:none;

}



/* print ---------------------*/

#print a {

width:91px;

height:16px;

font-size:6px;

text-indent:-9999px;

display:block;

padding:0;

margin:5px 0 0 0;

text-align:left;

}



#print a:link, #print a:visited, #print a:active {

background-image:url(../img/btn_printout.gif);

background-repeat:no-repeat;

background-position:0 0;

}



#print a:hover {

background-image:url(../img/btn_printout_o.gif);

}





/*---------------------------*/



#main{
	width:600px;
	line-height:1.8em;
	margin: 0 auto;
	color:#552B00;
}

.clear{

  clear:both;

}



#page_top{

  text-align:right;

}



#page_top a{

  background:url(../img/top_page_mark.gif) right 1px no-repeat;

  padding-right:15px;

}



.page_top{

  text-align:right;

}



.page_top a{

  background:url(../img/top_page_mark.gif) right 1px no-repeat;

  padding-right:15px;

}