@charset "utf-8";
/* CSS Document */


body{
	margin:0;
	padding:0 0 20px;
	text-align:center;
	font-family: "Meiryo","MS P Gothic","Osaka",Verdana,Arial, Helvetica, sans-serif;
	font-size:75%;
	line-height:160%;
	background:#f8f8f8 url(../img/body_bg.jpg) 50% 105px no-repeat;
	color:#666666;
}


h1{
	margin:0;
	padding:0;
}
	h1 a{
		display:block;
		width:188px;
		height:185px;
		background:url(../img/site_logo03.gif) no-repeat;
		text-indent:-9999px;
	}
h2{
	margin:20px 0;
	padding:0;
	font-size:100%;
}

h3{
	margin:40px 0 10px;
	padding:0;
	font-size:100%;
	clear:both;
}
h4{
color:#7ab11b;
border-left:#7ab11b solid 8px;
padding:0.2ex 1ex;
font-size:120%;
}

h4 a:link,
h4 a:visited {
	color:#7ab11b;
}

h4 a:hover {
	text-decoration: none;
}

h4.cliants_name {
	margin-bottom: 1ex;
}

p{
	margin:0.7em 0 1.3em;
}

p.cliants_url {
	margin:0 0 1.3em;
}

pre{
	font-family:"ＭＳ ゴシック", "Osaka－等幅";
	line-height:100%;
	color:#cccccc;
}

a:link,
a:visited{
	text-decoration:none;
}
a:hover,
a:active{
	text-decoration:underline;
}

img{
	border:0;
	vertical-align:bottom;
}


.root{
	background:url(../img/root_bg.gif) 0 0 repeat-x;
}
.base{	
	width:808px;
	margin:0 auto;
	background:url(../img/base_bg.gif) 0 0 repeat-y;
	text-align:left;
}
.side{
	width:188px;
	float:left;
}
	.gnavi{
		background:url(../img/gnavi_bg.gif) 0 0 no-repeat;
		margin:0;
		padding:9px 0 16px 5px;
		list-style-type:none;
	}
	.side li{
		margin:0;
		padding:0;
		list-style-type:none;
	}
	.gnavi li a{
		display:block;
		height:60px;
		width:178px;
		text-indent:-9999px;
		outline:none;
	}
	.gnavi li a:hover{
		background-position:0 -60px;
	}
		.gnavi-profile a	{background:url(../img/gnavi_profile.gif) no-repeat;}
		.gnavi-outline a	{background:url(../img/gnavi_outline.gif) no-repeat;}
		.gnavi-clients a	{background:url(../img/gnavi_clients.gif) no-repeat;}
		.gnavi-fee a		{background:url(../img/gnavi_fee.gif) no-repeat;}
		.gnavi-taxrev a		{background:url(../img/gnavi_taxrev.gif) no-repeat;}

	.contact-info,
	.mmenu{
		margin:0 0 10px 36px;
		padding:0;
		list-style-type:none;
	}
	.contact-info li,
	.mmenu li{
		margin:0 0 5px 0;
		padding:0;
		list-style-type:none;
	}
	.mmenu a{
		height:34px;
		width:126px;
		display:block;
		text-indent:-9999px;
		outline:none;
	}
	.mmenu a:hover{
		background-position:0 -34px;
	}
		.side-tel{
			height:16px;
			width:126px;
			background:url(../img/txt_tel.gif) no-repeat;
			text-indent:-9999px;
			outline:none;
		}
		.side-email a{
			height:16px;
			width:140px;
			display:block;
			background:url(../img/txt_email.gif) no-repeat;
			text-indent:-9999px;
			outline:none;
		}
		.mmenu-sitemap a{
			background:url(../img/mmenu_sitemap.gif) no-repeat;
		}
		.mmenu-privacy a{
			background:url(../img/mmenu_privacy.gif) no-repeat;
		}




.main{
	width:620px;
	float:right;
	background:url(../img/main_bg.gif) 0 0 no-repeat;
	min-height:600px;
}
	.main-header{
		padding:9px 0 0 409px;
		height:28px;
	}
		.main-header ul{
			margin:0;
			padding:0;
			list-style-type:none;
	
		}
		.main-header li{
			margin:0;
			padding:0;
			float:left;
		}
		.main-header a{
			display:block;
			float:left;
			height:28px;
			text-indent:-9999px;
			outline:none;
		}
		.main-header a:hover{
			background-position:0 -28px;
		}
			.hmenu-access a{
				width:84px;
				background:url(../img/hmenu_access.gif) no-repeat;
			}
			.hmenu-contact a{
				width:107px;
				background:url(../img/hmenu_contact.gif) no-repeat;
			}
	.main-body{
		padding:0 24px 50px 16px;
	}
	.main-contents{
		margin:20px;
	}
.footer{
	clear:both;
	background:url(../img/footer_bg.gif) 0 100% no-repeat;
	height:46px;
	padding-bottom:26px;
}
	.footer-w3c-banners{
		width:170px;
		padding:0 4px 0 14px;
		text-align:center;
		float:left;
	}
	.footer-right{
		float:right;
		width:580px;
		padding:0 24px 0 0;
	}
	.footer-copy{
		width:580px;
		height:16px;
		background:url(../img/footer_txt_copy01.gif) 0 0 no-repeat;
		text-indent:-9999px;
	}
	.footer-creation{
		margin:5px 0 0 auto;
		width:100px;
		height:25px;
	}
	.footer-creation a{
		display:block;
		width:100px;
		height:25px;
		background:url(../img/footer_txt_logo.gif) 0 0 no-repeat;
		text-indent:-9999px;
		outline:none;
	}



.index-mainimg{
	margin-top:20px;
}
.index-news-table,
.index-news-table td,
.index-news-table th{
	border:0;
	border-collapse:collapse;
	border-spacing:0;
}

.index-news-table td{
	padding:0.4ex 1ex;
	vertical-align:top;
}
.index-news-table th{
	padding:0.4ex 1ex;
	color:#6caa00;
	font-family:Arial, Helvetica, sans-serif;
	font-weight:bold;
	vertical-align:top;
	text-align:left;
	white-space:nowrap;
}

.bordered-table,
.bordered-table td,
.bordered-table th{
	border-collapse:collapse;
	border:1px solid #8ba955;
}

.bordered-table thead th{
	text-align:center;
	background:#dcecc1;
}

.bordered-table td{
	padding:0.4ex 1ex;
	vertical-align:top;
}

.bordered-table th{
	padding:0.4ex 1ex;
	vertical-align:top;
	background:#f3ffdf;
	text-align:left;
	white-space:nowrap;
}

.caution{
	color:#ff3300;
}


.photo-left{
	width:265px;
	float:left;
}
.photo-right{
	width:265px;
	float:right;
}

.photo-left img,
.photo-right img{
	margin:0 0 5px;
	display:block;
}


.clear{
	clear:both;
	visibility:hidden;
	height:1px;
	margin:0;
}

.cliants_left {
	float: left;
	width: 100px;
}

.cliants_right {
	float: right;
	width: 410px;
}