/*税理士会*/


/*base----------------------------------------------------*/

body{text-align: center;margin: 0px;
	background-image: url(img/wall.gif);
	background-repeat: repeat-x;
}


/*link-navi----------------------------------------------------*/


A:link{
	color:#0033CC;
}
A:visited{color:#0033CC;}
A:active{color:#0033CC;}
A:hover{color:#0033CC;}

/* font----------------------------------------------------*/
.font-l{font-size:100%;line-height:145%;}
.font-l-bold{font-size:100%;line-height:145%;font-weight: bold;}
.font-xl-bold{font-size:110%;line-height:145%;font-weight: bold;}
.font-m{font-size:90%;line-height:145%;}
.font-s{font-size:80%;line-height:145%;}



/*フロート解除*/
.clearfix:after { content: ""; display: block; height: 0; visibility: hidden; clear: both; } 
.clearfix {overflow:hidden;}


/* color----------------------------------------------------*/
.color-navy{color: #22227A;}
.color-white{color: #FFFFFF;}
.color-brown{
	color: #663333;
}
.color-violet{color: #613498;}
.color-mos{color: #449484;}
.color-purple{color: #4D1856;}
.color-mikan{color: #E96F34;}
.color-deepred{
	color: #990000;
}
.bgcolor-ashblue{
background-color: #D1E9E9;
}
.bgcolor-navy{
	background-color:  #003366;
}

.bgcolor-pink{
	background-color: #FFCCCC;
}

.bgcolor-yellow{
	background-color: #FFFF99;
}
.bgcolor-sky{
	background-color: #D2FFFF;
}












/*top copy ------------------------------------------------------*/

#topcopy{width:780px;margin: 0px auto 0px auto;background-color: #F8D3CB;border: 1px solid #FFE1C4;}
#topcopy h1{color: #3A0E0E;text-align: left;padding: 4px 0 4px 10px;font-weight: normal;}

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

#header{
	width:800px;
	height: 63px;
	padding: 0px;
	margin: 0px auto 0px auto;
	text-align: left;
	background-image: url(img/head-wall-2.gif);
	background-repeat: no-repeat;
}
#head-mbox{width: 800px;height: 27px;margin:0;text-align: right;padding: 0px;}
#head-logo{height: 29px;margin:5px 0 0 4px;padding: 0px;}
#head-logo-member{height:29px;margin:5px 0 0 4px;padding: 27px 0 0 0px;}




/*bread------------------------------------------------------*/
#bread{
	width:800px;
	height: 23px;
	padding: 0px;
	margin: 0px auto 0px auto;
	text-align: right;
	background-image: url(img/bread.gif);
	background-repeat: no-repeat;
	color: #FFFFFF;
	background-color: #003366;
}
#bread p{
	padding:5px 9px 0px 0px;
	font-size: 12px;
}
#bread a{
	color: #FFFFFF;
	text-decoration: underline;
}


/*layout------------------------------------------------------*/
#contents{
	width: 800px;
	padding: 0px;
	margin: 0px auto 0px auto;
	background-image: url(img/leftwall.gif);
	background-repeat: repeat-y;
}
#co-left{
	width: 174px;
	float: left;
	margin: 0;
	background-color: #003366;
}
#co-right{
	width: 620px;
	float: left;
	margin: 0;
	text-align: left;
}
#co-right-box{
	width: 600px;
	margin: 10px 0 0 15px;
	
}
#left-menu {margin: 5px 0 0 0;padding: 0;}
#left-menu ul{margin: 0;padding: 0;list-style-type: none;}
#left-menu li{margin: 0;padding: 0;list-style-type: none;}
#left-menu img{margin-bottom:0px;}



/*txt------------------------------------------------------*/
.txt01{padding:9px 10px 30px 15px;}

/*title------------------------------------------------------*/

#ttl{margin:8px 0px 0px 8px;
	background-image: url(img/title-wall.jpg);
	background-repeat: no-repeat;
	height: 42px;
	width: 612px;
}
#ttl h1{padding:10px 0px 0px 20px;
	font-size: 16px;
	font-weight: bold;
	color: #000033;
}
div.ttl-sub{
	margin:15px 0px 0px 8px;
	height: 28px;
	width: 585px;
	border-bottom-width: 1px;
	border-left-width: 2px;
	border-bottom-style: solid;
	border-left-style: solid;
	border-bottom-color: #999999;
	border-left-color: #003366;
}
div.ttl-sub h2{
	padding:5px 0px 0px 6px;
	font-size: 14px;
	font-weight: bold;
	color: #003366;
}
div.ttl-sdate{
	margin:0px 0px 8px 8px;
	width: 585px;
	text-align: right;
	color: #666666;
}



/*foot navigation------------------------------------------------------*/
#foot{
	width:800px;padding:0;
	margin:1px auto 7px auto;
	background-color: #003366;
}
#foot p{
	margin:0;
	padding: 3px;
	letter-spacing: 0.1em;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 10px;
	color: #FFFFFF;
	line-height: 100%;
}

/*copyright------------------------------------------------------*/
#copyr{width:780px;margin:0px auto 7px auto;text-align: center;font-size: 10px;letter-spacing: 0.1em;}

/*pagetop------------------------------------------------------*/
.pagetop{text-align: right;width: 595px;padding: 20px 0 5px 0;}


/*title&sub title&txt------------------------------------------------------*/




/*pre road------------------------------------------------------*/
#pre-load{visibility: hidden;}





/*go voice------------------------------------------------------*/

/* course-table------------------------------------------------------*/
.one03-table{margin: 10px 0 20px 5px;}
.one03-table th{
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #D8D8D8;
	padding: 3px;
	font-weight: bold;
	color: #AE4848;
	text-align: left;
}
.one03-table td{border-bottom-width: 1px;border-bottom-style: solid;border-bottom-color: #D8D8D8;padding: 3px;}