@charset "euc-jp";


/*mainTop*/
#container #contents.mainTop {
	background: url(../../img/top_bg.jpg) no-repeat 0% 0%;
	padding: 0 5px 0 0;
	width: 724px;
	height: 532px;
}
#container #contents.mainTop #content {
	width: 724px;
	height: 532px;
	padding: 0;
	margin: 0;
	position: relative;
}

#container #contents.mainTop #content ul#mainTopNav {
	position: absolute;
	left: 15px;
	top: 508px;
}
#container #contents.mainTop #content ul#mainTopNav li { float: left; }


#container #contents.mainTop #content div.modalbox {
	display: none;
	margin-top: 50px;
	margin-left: 120px;
}
#container #contents.mainTop #content div#keywordWindow {
	margin-left: 50px;
}


/*bg*/
#container #contents {
	background: url(../img/guide_bg.jpg) no-repeat 0% 0%;
	padding: 0px 25px 0px 20px;
	width: 684px;
}
#container #contents.flash {
	background-image: none;
	padding: 0 5px 0 0;
	width: 724px;
}
#container #contents.flash #content {
	width: 724px;
	padding: 0;
	margin: 0;
}


/*processIndex*/
#container #contents #content .processIndex {
	width: 684px;
}
#main #guide_process_images {
	width: 684px;
	_width: 687px;
	margin-bottom: 50px;
	zoom: 1;
}
#main #guide_process_images:after {
	display: block;
	clear: both;
	content:"";
}
#main #guide_process_images span {
	float: left;
	display: inline;
	margin: 0;
	padding: 0;
}


/*process08*/
#container #contents #content .process08 {
	width: 684px;
}

/******************************************************
 tab
******************************************************/
.tab .tabs {
	position: relative;
}
.tab .tabs li {
	display: inline;
	padding-right: 10px;
	list-style: none;
}
.tab .tabs a {
	display: inline-block;
	color: #552B00;
	background: #cd7300;
	text-decoration: none;
	padding: 5px 10px 2px;
	border: 1px solid #cd7401;
	margin-bottom: -1px;
	position: relative;
}
.tab .tabs li.active a {
	color: #cd7300;
	background: #fff;
	border-bottom: 1px solid #fff;
}
.tab .tabs a:hover {

}
.tab .tab_box {
	display: none;
	padding: 10px;
	border: 1px solid #cd7401;
	background-color: #FFF;
	margin-bottom: 30px;
}
.tab .tab_box table{
	width: 580px;
}

#tab1 { display: block; }





.annotation {

	vertical-align:super;

	font-size:0.8em;

}

#guide_images{

  margin-top:20px;

  margin-bottom:40px;

}



#guide_images span,#guide_images a {

  display:block;

  width:194px;

  height:213px;

  border:none;

  text-indent:-9999px;

  float:left;

}



#guide_images span.btn1{

  background:url(../img/index/btn1_2.jpg);

}

#guide_images span.btn2{

  background:url(../img/index/btn2_2.jpg);

}

#guide_images span.btn3{

  background:url(../img/index/btn3_2.jpg);

}



#guide_images span.btn1 a{

  background:url(../img/index/btn1_1.jpg);

}

#guide_images span.btn2 a{

  background:url(../img/index/btn2_1.jpg);

}

#guide_images span.btn3 a{

  background:url(../img/index/btn3_1.jpg);

}

#guide_images span.btn1 a:hover{

  background:none;

}

#guide_images span.btn2 a:hover{

  background:none;

}

#guide_images span.btn3 a:hover{

  background:none;

}





#guide_money_images{
  margin-top:20px;
}



#guide_money_images a,#guide_money_images span{

  display:block;

  width:600px;

  height:30px;

  border:none;

  text-indent:-9999px;

  margin-bottom:20px;

  overflow:hidden;

}





#guide_money_images span.btn1 a{

  background:url(../../money/img/index/index_btn1_1.jpg);

}

#guide_money_images span.btn2 a{

  background:url(../../money/img/index/index_btn2_1.jpg);

}

#guide_money_images span.btn1{

  background:url(../../money/img/index/index_btn1_2.jpg);

}

#guide_money_images span.btn2{

  background:url(../../money/img/index/index_btn2_2.jpg);

}



#guide_money_images span.btn1 a:hover{

  background:none;

}

#guide_money_images span.btn2 a:hover{

  background:none;

}



.big_red{

  font-size:1.1em;

  font-weight:bold;

  color:#aa0000;

}



#next_links{

  margin-bottom: 30px;

  height:2em;
	color: #cf7100;

}



#next_link_left{

  width:300px;

  float:left;

  height:2em;

}



#next_link_right{

  width:300px;

  float:right;

  height:2em;

  text-align:right;

}





#guide_tax_images{
  margin-top:20px;
}



#guide_tax_images a,#guide_tax_images span{

  display:block;

  width:600px;

  height:30px;

  border:none;

  text-indent:-9999px;

}

#guide_tax_images span{

  margin-bottom:20px;

}



#guide_tax_images span.btn1 a{

  background:url(../../tax/img/index/index_btn1_1.jpg);

}

#guide_tax_images span.btn2 a{

  background:url(../../tax/img/index/index_btn2_1.jpg);

}

#guide_tax_images span.btn3 a{

  background:url(../../tax/img/index/index_btn3_1.jpg);

}

#guide_tax_images span.btn4 a{

  background:url(../../tax/img/index/index_btn4_1.jpg);

}

#guide_tax_images span.btn5 a{

  background:url(../../tax/img/index/index_btn5_1.jpg);

}

#guide_tax_images span.btn6 a{

  background:url(../img/tax/index/index_btn6_1.jpg);

}

#guide_tax_images span.btn7 a{

  background:url(../img/tax/index/index_btn7_1.jpg);

}

#guide_tax_images span.btn8 a{

  background:url(../img/tax/index/index_btn8_1.jpg);

}



#guide_tax_images span.btn1{

  background:url(../../tax/img/index/index_btn1_2.jpg);

}

#guide_tax_images span.btn2{

  background:url(../../tax/img/index/index_btn2_2.jpg);

}

#guide_tax_images span.btn3{

  background:url(../../tax/img/index/index_btn3_2.jpg);

}

#guide_tax_images span.btn4{

  background:url(../../tax/img/index/index_btn4_2.jpg);

}

#guide_tax_images span.btn5{

  background:url(../../tax/img/index/index_btn5_2.jpg);

}

#guide_tax_images span.btn6{

  background:url(../img/tax/index/index_btn6_2.jpg);

}

#guide_tax_images span.btn7{

  background:url(../img/tax/index/index_btn7_2.jpg);

}

#guide_tax_images span.btn8{

  background:url(../img/tax/index/index_btn8_2.jpg);

}



#guide_tax_images span.btn1 a:hover{

  background:none;

}

#guide_tax_images span.btn2 a:hover{

  background:none;

}

#guide_tax_images span.btn3 a:hover{

  background:none;

}

#guide_tax_images span.btn4 a:hover{

  background:none;

}

#guide_tax_images span.btn5 a:hover{

  background:none;

}

#guide_tax_images span.btn6 a:hover{

  background:none;

}

#guide_tax_images span.btn7 a:hover{

  background:none;

}

#guide_tax_images span.btn8 a:hover{

  background:none;

}





table{

  border-left:1px solid #aea299;

  border-top:1px solid #aea299;

  width:599px;



}



table th{

  background:#eae7e5;

  border-right:1px solid #aea299;

  border-bottom:1px solid #aea299;

  text-valign:middle;

  text-align:left;

  padding:10px 15px;

  font-weight:normal;

}



table.th-bold th {

	font-weight:bold;

}



th.txt-bold {

	font-weight:bold;

}

table td{

  background:#ffffff;

  border-right:1px solid #aea299;

  border-bottom:1px solid #aea299;

  padding:10px;

}



pre {

	font-size:inherit;

	font-family:"£Í£Ó £Ð¥´¥·¥Ã¥¯", Osaka, "¥Ò¥é¥®¥Î³Ñ¥´ Pro W3";

}



/* 0906023Äɵ­¡¡¡¡/process/07.html

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

.hand-over {

	font-size:inherit;

	font-family:"£Í£Ó £Ð¥´¥·¥Ã¥¯", Osaka, "¥Ò¥é¥®¥Î³Ñ¥´ Pro W3";

	list-style:none;

	margin:20px 0px;

}

.hand-over_detail {

	padding-left:7.5em;

	line-height:1.6em;

}

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







h4{

  border:1px solid #aea299;

  margin:10px 0;

  padding:2px 10px;

  background:#eae7e5;

		font-weight:bold;

		font-size:1em;

		line-height:1.8em;

		position:static;

		color:#552b00;

}



.center{

  text-align:center;

}


div.point,

div.point_1 {

	margin-bottom: 50px;

}

#main div.point p,

#main div.point_1 ol,

#main div.point_1 p {

	width:570px;

	margin:0;

	background-color:#f0daac;

	padding:15px;

}

div.point_1 li {

	list-style-type:decimal;

	list-style-position:outside;

	margin-left:2em;

}



#main div.point div.pointHeader {
	margin-bottom: 10px;

}

#main div.point_1 p.ttl {

	width:600px;

	height:40px;

	text-indent:-9999px;

	background-image:url(../../tax/img/tax_1point.jpg);

	background-repeat:no-repeat;

	padding:0;

}

ol.check {

	margin-left:2em;

	padding:0;

}



#guide_tax_txt_01{

	color: #cc0000;

}



#guide_tax_txt_03{

	color: #cc0000;

}



dl.guide_process_07,

dl.guide_tax_03 {

	margin:0;

	width:600px;

}

dl.guide_process_07 dt {
	margin:0;
	width:200px;
	float:left;
	clear: both;
}

dl.guide_process_07 dd {
	margin-left: 200px;
	width: 390px;
}

dl.guide_tax_03 dt {

	margin:0;

	width:80px;

	float:left;

}

dl.guide_tax_03 dd {

	margin:0;

	width:520px;

	float:left;

}



div.process_08_h4 {

	border:1px solid #aea299;

	padding:0;

}

div.process_08_h4 h4 {

	border:none;

	margin:0;

}

div.process_08_h4 img {

	padding:10px;

}



#main .m-clear p {

	margin-bottom:0;

}

#main .m-clear ol {

	margin-top:0;

}



/*09.06.02 Äɵ­*/

#main .m-clear ol {

	list-style:decimal;

	padding-left:3em;

}