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

/*-------------------------------------------------------------
基本設定
-------------------------------------------------------------*/
body{
margin:0;
padding:0;
background-image:url(../img/common/bg_body.gif);
background-repeat:repeat-x;
background-color:#ffffff;
font-size:12px;
line-height:1.8em;
font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
color:#333333;
}

h1, h2, h3, h4, h5, h6, form {
margin: 0;
padding: 0;
}

img {
border:0;
}
p {
margin-top:0;
padding-top:0;
}
form {
font-size:12px;
line-height:1.8em;
font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
color:#666666;
}
/*-------------------------------------------------------------
レイアウト
-------------------------------------------------------------*/
#Wrap {
background-image:url(../img/common/bg_wrap.gif);
background-repeat:repeat-y;
width:840px;
margin:0 auto;
padding:0 1px;
}

/*-------------------------------------------------------------
ヘッダ
-------------------------------------------------------------*/
#header {
width:840px;
margin:0 0 5px 0;
padding:0;
}
#header p {
background-image:url(../img/common/bg_head_read.jpg);
background-repeat:no-repeat;
width:828px;
height:46px;
margin:0;
padding:10px 0 0 12px;
line-height:14px;
color:#FFFFFF;
}
#header .headLeft {
float:left;
margin:0 0 0 7px;
padding:0;
}
#header .headRight {
float:right;
margin:0 5px 0 0;
padding:0;
}
#header .headRight p.telNo {
background-image:url(../img/common/p_tel.gif);
background-repeat:no-repeat;
width:315px;
height:55px;
text-indent:-9999px;
margin:0;
padding:0;
}

/*-------------------------------------------------------------
コンテンツ:基本
-------------------------------------------------------------*/
#contents {
background-image:url(../img/common/bg_contents.gif);
background-repeat:no-repeat;
width:840px;
margin:0;
padding:24px 0 20px 0;
}
#conLeft {
float:left;
width:241px;
margin:0;
padding:0;
}
#conRight {
float:right;
width:567px;
margin:0 14px 0 0;
padding:0;
}
.textArea {
width:558px;
margin:0 0 0 5px;
}
#contents .arrow02 {
margin:15px 0 10px 0;
padding:10px 0 0 0;
border-top:dotted 1px #999999;
}
#contents .arrow02 ul{
list-style:none;
margin:0;
padding:0;
}
#contents .arrow02 li{
list-style:none;
padding:10px 0 10px 30px;
margin:0 0 5px 0px;
background:url(../img/common/icon_next.gif) no-repeat 10px left;
}

#contents table {
margin-bottom:10px;
}
#contents th {
background-image:url(../img/common/tbl_bg.gif);
padding:4px 3px;
font-size:14px;
font-family:"Osaka", "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "ＭＳ Ｐゴシック", "MS Gothic";
font-weight:bold;
color: #ffffff;
border-left:solid 1px #FFFFFF;
}

#contents td {
border-bottom:dotted 1px #999999;
border-top:solid 1px #FFFFFF;
padding:4px 3px;
background-color:#ebf1f6;
border-left:solid 1px #FFFFFF;
}

#contents td.tdttl {
background-image:url(../img/common/tbl_bg2.gif);
padding:4px 3px;
border-left:solid 1px #FFFFFF;
}

.commentBox {
width:535px;
margin:10px 0;
padding:10px;
background-color:#f4f2ea;
border:solid 1px #999999;
}
/*-------------------------------------------------------------
コンテンツ:TOP
-------------------------------------------------------------*/
#topMain {
margin:0;
padding:0;
}
#topMainLeft {
float:left;
width:276px;
}
#topMainRight {
float:right;
width:276px;
}
#topMain img {
margin:0 0 10px 0;
padding:0;
}
h2.Toptit01 {
background-image:url(../img/top/tit_top01.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:96px;
text-indent:-9999px;
margin:35px 0 10px 0;
}
h2.Toptit02 {
background-image:url(../img/top/tit_top02.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:59px;
text-indent:-9999px;
margin:35px 0 10px 0;
}
p.TopSub01 {
background-image:url(../img/top/con01.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:52px;
text-indent:-9999px;
margin:0;
padding:0;
}
p.TopSub02 {
background-image:url(../img/top/con02.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:52px;
text-indent:-9999px;
margin:0;
padding:0;
}
p.TopSub03 {
background-image:url(../img/top/con03.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:62px;
text-indent:-9999px;
margin:0;
padding:0;
}
p.TopSub04 {
background-image:url(../img/top/con04.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:61px;
text-indent:-9999px;
margin:0;
padding:0;
}
#topReadArea {
background-image:url(../img/top/con_bg.jpg);
background-repeat:no-repeat;
background-position:right;
padding:0 178px 5px 0;
}
/*-------------------------------------------------------------
コンテンツ:01
-------------------------------------------------------------*/
h3.Con01Tit01 {
background-image:url(../img/establishment/tit_h3.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:0 0 20px 0;
}
p.Con01Sub01 {
background-image:url(../img/establishment/t_01.gif);
background-repeat:no-repeat;
display:block;
width:271px;
height:21px;
text-indent:-9999px;
margin:0 0 10px 0;
padding:0;
}
p.Con01Sub02 {
background-image:url(../img/establishment/t_02.gif);
background-repeat:no-repeat;
display:block;
width:131px;
height:22px;
text-indent:-9999px;
margin:30px 0 10px 0;
padding:0;
}
/*-------------------------------------------------------------
コンテンツ:02
-------------------------------------------------------------*/
h3.Con02Tit01 {
background-image:url(../img/decision/tit_h3_01.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:0 0 20px 0;
}
h3.Con02Tit02 {
background-image:url(../img/decision/tit_h3_02.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:0 0 20px 0;
}
/*-------------------------------------------------------------
コンテンツ:03
-------------------------------------------------------------*/
h3.Con03Tit01 {
background-image:url(../img/enterprise/tit_h3.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:0 0 20px 0;
}
p.Con03Sub01 {
background-image:url(../img/enterprise/t_01.gif);
background-repeat:no-repeat;
display:block;
width:300px;
height:21px;
text-indent:-9999px;
margin:0 0 10px 0;
padding:0;
}
p.Con03Sub02 {
background-image:url(../img/enterprise/t_02.gif);
background-repeat:no-repeat;
display:block;
width:300px;
height:22px;
text-indent:-9999px;
margin:30px 0 10px 0;
padding:0;
}
p.Con03Sub03 {
background-image:url(../img/enterprise/t_03.gif);
background-repeat:no-repeat;
display:block;
width:300px;
height:22px;
text-indent:-9999px;
margin:30px 0 10px 0;
padding:0;
}
p.Con03Sub04 {
background-image:url(../img/enterprise/t_04.gif);
background-repeat:no-repeat;
display:block;
width:300px;
height:22px;
text-indent:-9999px;
margin:30px 0 10px 0;
padding:0;
}
/*-------------------------------------------------------------
コンテンツ:04
-------------------------------------------------------------*/

p.Con04Sub01 {
background-image:url(../img/disadvantage/t_01.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:49px;
text-indent:-9999px;
margin:0 0 10px 0;
padding:0;
}
p.Con04Sub02 {
background-image:url(../img/disadvantage/t_02.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:49px;
text-indent:-9999px;
margin:30px 0 10px 0;
padding:0;
}
p.Con04Sub03 {
background-image:url(../img/disadvantage/t_03.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:49px;
text-indent:-9999px;
margin:30px 0 10px 0;
padding:0;
}
p.Con04Sub04 {
background-image:url(../img/disadvantage/t_04.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:49px;
text-indent:-9999px;
margin:30px 0 10px 0;
padding:0;
}
/*-------------------------------------------------------------
コンテンツ:05
-------------------------------------------------------------*/

h3.Con05Tit01 {
background-image:url(../img/cost/tit_h3_01.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:0 0 20px 0;
}
h3.Con05Tit02 {
background-image:url(../img/cost/tit_h3_02.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:30px 0 20px 0;
}
h3.Con05Tit03 {
background-image:url(../img/cost/tit_h3_03.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:30px 0 20px 0;
}

/*-------------------------------------------------------------
コンテンツ:06
-------------------------------------------------------------*/

h3.Con06Tit01 {
background-image:url(../img/taxrate/tit_h3_01.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:0 0 20px 0;
}
h3.Con06Tit02 {
background-image:url(../img/taxrate/tit_h3_02.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:30px 0 20px 0;
}
h3.Con06Tit03 {
background-image:url(../img/taxrate/tit_h3_03.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:30px 0 20px 0;
}
h3.Con06Tit04 {
background-image:url(../img/taxrate/tit_h3_04.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:30px 0 20px 0;
}
#Con06Left {
float:left;
width:268px;
}
#Con06Right {
float:right;
width:268px;
}

/*-------------------------------------------------------------
コンテンツ:07
-------------------------------------------------------------*/

h3.Con07Tit01 {
background-image:url(../img/worries/tit_h3_01.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:0 0 20px 0;
}
h3.Con07Tit02 {
background-image:url(../img/worries/tit_h3_02.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:30px 0 20px 0;
}
h3.Con07Tit03 {
background-image:url(../img/worries/tit_h3_03.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:30px 0 20px 0;
}
h3.Con07Tit04 {
background-image:url(../img/worries/tit_h3_04.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:30px 0 20px 0;
}
h3.Con07Tit05 {
background-image:url(../img/worries/tit_h3_05.gif);
background-repeat:no-repeat;
display:block;
width:557px;
height:48px;
text-indent:-9999px;
margin:30px 0 20px 0;
}

/*-------------------------------------------------------------
コンテンツ:08
-------------------------------------------------------------*/
p.Con08Sub01 {
background-image:url(../img/company/t_01.gif);
background-repeat:no-repeat;
display:block;
width:400px;
height:21px;
text-indent:-9999px;
margin:0 0 10px 0;
padding:0;
}

/*-------------------------------------------------------------
コンテンツ:09
-------------------------------------------------------------*/
ol.pori {
margin:15px 0;
padding:0;
}
ol.pori li.poriLi {
margin:10px 0 10px 30px;
padding:0;
}

/*-------------------------------------------------------------
コンテンツ:10
-------------------------------------------------------------*/
.formBox{
width:230px;
margin:0 auto;
padding:5px 0 30px 0;
}
.formAreaLeft {
float:left;
margin:0;
padding:0;
}
.formAreaRight {
float:right;
margin:0;
padding:0;
}
.formFinish {
margin-bottom:30px;
}

/*-------------------------------------------------------------
コンテンツ:11
-------------------------------------------------------------*/
#Sitemap1{
	width:557px;
	height:auto;
	line-height:155%;
	margin:0px 0px 21px 0px;
	padding: 0px;
}
#Sitemap1 .h{
	width:200px;
	height:24px;
	margin:13px 0px 5px 0px;
	padding: 1px 0px 0px 15px;
	background:url(../img/sitemap/icon_h.gif) no-repeat;
}
#Sitemap1 ul{
	margin: 0px;
	padding: 0px 0px 0px 30px;
}
#Sitemap1 li{
	margin:0px;
	padding:3px 0px 0px 15px;
	background:url(../img/sitemap/sitemap-dot.gif) no-repeat 0px;
	list-style:none;
}

/*-------------------------------------------------------------
サイドメニュー
-------------------------------------------------------------*/
#sideMenuHead {
background-image:url(../img/common/side_m_head.gif);
background-repeat:no-repeat;
width:241px;
height:13px;
}
#sideMenuArea {
background-image:url(../img/common/side_m_body.gif);
background-repeat:repeat-y;
width:241px;
margin:0;
padding:0;
}
ul#sideMenu {
margin:0;
padding:0;
width:224px;
list-style-type:none;
}
ul#sideMenu li {
width:224px;
height:48px;
margin:0;
}
ul#sideMenu li a {
display:block;
width:224px;
height:48px;
text-decoration:none;
margin:0;
padding:0;
text-indent:-9999px;
text-align:left;
}
ul#sideMenu li#sBtn01 a { background-image:url(../img/common/side_bn01.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn01 a:hover { background-image:url(../img/common/side_bn01x.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn02 a { background-image:url(../img/common/side_bn02.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn02 a:hover { background-image:url(../img/common/side_bn02x.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn03 a { background-image:url(../img/common/side_bn03.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn03 a:hover { background-image:url(../img/common/side_bn03x.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn04 a { background-image:url(../img/common/side_bn04.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn04 a:hover { background-image:url(../img/common/side_bn04x.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn05 a { background-image:url(../img/common/side_bn05.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn05 a:hover { background-image:url(../img/common/side_bn05x.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn06 a { background-image:url(../img/common/side_bn06.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn06 a:hover { background-image:url(../img/common/side_bn06x.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn07 a { background-image:url(../img/common/side_bn07.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn07 a:hover { background-image:url(../img/common/side_bn07x.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn08 a { background-image:url(../img/common/side_bn08.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn08 a:hover { background-image:url(../img/common/side_bn08x.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn09 a { background-image:url(../img/common/side_bn09.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn09 a:hover { background-image:url(../img/common/side_bn09x.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn10 a { background-image:url(../img/common/side_bn10.gif); background-repeat:no-repeat; }
ul#sideMenu li#sBtn10 a:hover { background-image:url(../img/common/side_bn10x.gif); background-repeat:no-repeat; }

#sideMenuFoot {
background-image:url(../img/common/side_m_foot.gif);
background-repeat:no-repeat;
width:241px;
height:12px;
}
#banaArea {
width:224px;
margin:20px auto;
padding:15px 0 0 0;
border-top:dotted 1px #999999;
}
#banaArea img {
margin-bottom:10px;
}

/*-------------------------------------------------------------
フッタ
-------------------------------------------------------------*/
#pagetop {
width:822px;
height:22px;
background-color:#a4a4a4;
margin:0;
padding:10px 18px 0 0;
text-align:right;
}
#footer{
background-image:url(../img/common/bg_foot.gif);
background-repeat:repeat-x;
width:823px;
height:180px;
margin:0;
padding:15px 0 0 17px;
line-height:16px;
}
#footer .arrow ul.fmenu{
list-style:none;
margin:0;
padding:0;
}
#footer .arrow li{
width:300px;
list-style:none;
padding-left:15px;
margin:0 0 5px 0px;
background:url(../img/common/icon_arrow.gif) no-repeat center left;
float:left;
}
#footer a:link {
border:none;
color:#333333;
text-decoration: underline;
}
#footer a:visited {
border:none;
color:#333333;
text-decoration: underline;	
}
#footer a:active {
border:none;
color:#43295d;
text-decoration: underline;
}
#footer a:hover {
border:none;
color:#003ade;
text-decoration: underline;
}
#footer p.footerLink {
margin:0;
padding:15px 0;
}
/*-------------------------------------------------------------
フォント
-------------------------------------------------------------*/
.t10 {
font-size:10px;
}
.bule {
color:#1342a7;
}
.red {
color:#FF3300;
}