@charset "shift_jis";

/* 2ndページ用CSS */

/* ----- パンくず -------- */

#kuzu{
	text-align: right;
	padding-top: 7px;
	color: #2B4B78;
}

/* ----- メイン -------------------------------- */

#main_block2{
	width: 900px;
	height: auto;
	zoom: 100%;
	margin-top: 20px;
	margin-bottom: 25px;
	position: relative;
}
#main_block2:after {  
    content: " "; 
	clear: both; 
	height: 0; 
	display: block;
	visibility: hidden;
}

/* ----- 左メイン--------------- */

#left_block2{
	float: left;
	width: 640px;

}
*html #left_block2 {
	margin-bottom: 0px;

}
*+html #left_block2 {
	margin-bottom: 0px;

}

/* ----- 共通--------------- */

.p_topt{
	margin-bottom: -10px;
	text-align: justify;
}
.p_topt_p{
	margin-bottom: 20px;
	text-align: justify;
}
.p_gr{
	font-weight: bold;
	margin-top: 15px;
	margin-left: 20px;
	text-align: justify;
}
.p_or{
	font-weight: bold;
	margin-top: 15px;
	margin-left: 20px;
	text-align: justify;
	color:#FF6600;
}
.p_gr_mb{
	font-weight: bold;
	margin-top: 15px;
	margin-left: 20px;
	margin-bottom: 20px;
}
.p_gr_nom{
	font-weight: bold;
	margin-left: 20px;
	margin-bottom: 20px;
	text-align: justify;
}
.p_alink a:link, .p_alink a:visited{
	color:#003366;	
	text-decoration: underline;
}
.p_alink a:hover, .p_alink a:active {
	color:#003366;	
	text-decoration: none;
}
.bt_back{
	text-align: right;
	clear: both;
	height: 16px;
}
.bt_back a img {
opacity:1;
filter:Alpha(opacity=100);
}
.bt_back a:hover img {
opacity:0.6;
filter:Alpha(opacity=60);
}

#bn_contact2{
	left: 0px;
	bottom: 0px;
}
.div_textbox{
	margin-top: 20px;
	margin-right: 0px;
	margin-left: 10px;
	text-indent:1em;
}
.div_textbox p{
	text-align: justify;
}
.div_textbox .p_bm{
	margin-bottom: 20px;
}
.div_textbox .p_bm6{
	margin-bottom: 20px;
	text-indent:0em;
	margin-left: 3px;
}
.div_textbox .p_bt{
	margin-top: 20px;
}
.div_textbox .p_bt6{
	margin-top: 20px;
	text-indent:0em;
	margin-left: 3px;
}
.div_textbox .p_btm{
	margin-top: 20px;
	margin-bottom: 20px;
}
.div_textbox .p_str{
	margin-bottom: 20px;
	color: #FF6600;
	font-weight: bold;
}
.div_textbox a:link, .div_textbox a:visited{
	color:#003366;	
	text-decoration: underline;
}
.div_textbox a:hover, .div_textbox a:active {
	color:#003366;	
	text-decoration: none;
}
.div_textbox dl{
	margin-top: 30px;
}
.div_textbox dt{
	margin-bottom: 3px;
}
.div_textbox dd{
	margin-bottom: 20px;
	margin-left: 41px;
	text-indent:0em;
	text-align: left;
	text-justify: inter-ideograph;
}
.div_textbox ul{
	margin-bottom: 20px;
	text-indent:0em;
}
.div_textbox ul li{
	text-indent:-1.5em;
	margin-left: 1.5em;
	text-align: justify;
	text-justify: inter-ideograph;
}
.div_textbox ul li p{
	margin-bottom: 5px;
	margin-left: 1.5em;
}
.div_textbox p em{
	font-weight: bold;
	color: #FF6600;
	font-style: normal;
}
.bt_econ99{
	height: 56px;
	width: 609px;
	background: url(../use/images/bt_economy99.jpg) no-repeat;
	margin-left: 0px;
	margin-top: 10px;
	margin-bottom: 20px;
	text-indent: -4649em;
}
.bt_econ99 a{
	height: 56px;
	width: 609px;
	background: url(../use/images/bt_economy99.jpg) no-repeat;
	display: block;
}
.bt_econ99 a:hover{
	background: url(../use/images/bt_economy99.jpg) no-repeat 0px -56px;
}


/* ----- 所長からあなたへ--------------- */

.intr_photo{
	margin-left: 10px;
	margin-bottom: 20px;
}
.dl_num01{
	margin-top: 10px;
	margin-left: 20px;
}
.dl_num01 dt{
	margin-bottom: 8px;
}
.dl_num01 dd{
	margin-left: 20px;
	padding-bottom: 10px;
}
.dl_num01 p{
	padding-bottom: 10px;
	text-indent:1em;
	text-align: justify;
	text-justify: inter-ideograph;
}

.dl_num02{
	margin-top: 10px;
	margin-left: 20px;
	padding-bottom: 10px;
}
.dl_num02 dt{
	margin-bottom: 8px;
}
.dl_num02 dd{
	margin-left: 20px;
	margin-bottom: 10px;
}
.dl_num02 p{
	text-indent:1em;
	text-align: justify;
	text-justify: inter-ideograph;
}
.dl_num02 p a:link, .dl_num02 p a:visited{
	color:#003366;	
	text-decoration: underline;
}
.dl_num02 p a:hover, .dl_num02 p a:active {
	color:#003366;	
	text-decoration: none;
}
.ul_list{
	width: 620px;
	margin-top: 10px;
	margin-bottom: 20px;
	margin-left: 10px;
}
.ul_list .li_kb{
	margin-bottom: 1px;
	background: #E7EAF0;
	line-height: 250%;
	padding-left: 10px;
	padding-right: 10px;
}
.ul_list .li_ub{
	margin-bottom: 1px;
	background: #F3F4F8;
	line-height: 250%;
	padding-left: 10px;
	padding-right: 10px;
}
.ul_list .li_rt{
	text-align: right;
	margin-top: 5px;
}

/* ----- ご活用下さい！ --------------- */

#ul_use {
	margin-top: 20px;
	padding-bottom: 10px;
	zoom: 100%;
}
#ul_use:after {  
    content: " "; 
	clear: both; 
	height: 0; 
	display: block;
	visibility: hidden;
}
#ul_use li{
	height: 30px;
	width: 152px;
	float: left;
	text-indent: -4649em;
	margin-right: 10px;
	margin-bottom: 10px;
}
#ul_use li a{
	height: 30px;
	width: 152px;
	display: block;
}

#ul_use #li_use01{
	background: url(../use/images/use01.gif) no-repeat 0px -30px;
}
#ul_use #li_use01 a{
	background: url(../use/images/use01.gif) no-repeat 0px -30px;
}
#ul_use #li_use01 a:hover{
	background: url(../use/images/use01.gif) no-repeat;
}
#ul_use #li_use02{
	background: url(../use/images/use02.gif) no-repeat 0px -30px;
}
#ul_use #li_use02 a{
	background: url(../use/images/use02.gif) no-repeat 0px -30px;
}
#ul_use #li_use02 a:hover{
	background: url(../use/images/use02.gif) no-repeat;
}

#ul_use #li_use03{
	background: url(../use/images/use03.gif) no-repeat 0px -30px;
}
#ul_use #li_use03 a{
	background: url(../use/images/use03.gif) no-repeat 0px -30px;
}
#ul_use #li_use03 a:hover{
	background: url(../use/images/use03.gif) no-repeat;
}

#ul_use #li_use04{
	background: url(../use/images/use04.gif) no-repeat 0px -30px;
	margin-right: 0px;
}
#ul_use #li_use04 a{
	background: url(../use/images/use04.gif) no-repeat 0px -30px;
}
#ul_use #li_use04 a:hover{
	background: url(../use/images/use04.gif) no-repeat;
}

#econ_list{
	width: 538px;
	margin-left: 35px;
	padding-top: 20px;
	padding-left: 43px;
	background: url(../use/images/economy_bg.gif) no-repeat left top;
	margin-top: 15px;
	height: 220px;
	position: relative;
}
#econ_list li{
	line-height: 14px;
	height: 14px;
	text-indent: 0px;
	margin-left: 0px;
	position: absolute;
	left: 53px;
}
#econ_list .econ_li01{
	top: 20px;
}
#econ_list .econ_li02{
	top: 57px;
}
#econ_list .econ_li03{
	top: 93px;
}
#econ_list .econ_li04{
	top: 130px;
}
#econ_list .econ_li05{
	top: 165px;
}
#econ_list .econ_li06{
	top: 202px;
}

.p_bgya{
	background: url(../use/images/ya_bg.jpg) no-repeat center bottom;
	height: 8em;
}
.p_gb{
	font-weight: bold;
	margin-top: 15px;
	letter-spacing: -0.1em;
}
.temp_text{
    margin-top: 20px;
	margin-bottom: 20px;
}
#infl_img02{
	text-align: center;
	margin-bottom: 20px;
	width: 100%;
}
#infl_img03{
	float: right;
	margin-bottom: 10px;
	margin-left: 20px;
	text-align: center;
}
.div_textbox #infl_img03 a span{
	display: block;
	color:#666666;	
	text-decoration: none;
}
.div_textbox #infl_img03 a:link span,.div_textbox #infl_img03 a:visited span{
	text-decoration: none;
}
.div_textbox #infl_img03 a:hover span,.div_textbox #infl_img03 a:active span{
	text-decoration: underline;
}

/* ----- 業務内容 --------------- */

#ul_serv li{
	height: 30px;
	width: 152px;
	float: left;
	text-indent: -4649em;
	margin-right: 10px;
	margin-bottom: 10px;
}
#ul_serv li a{
	height: 30px;
	width: 152px;
	display: block;
}

#ul_serv #li_serv01{
	background: url(../service/images/service01.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv01 a{
	background: url(../service/images/service01.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv01 a:hover{
	background: url(../service/images/service01.gif) no-repeat;
}

#ul_serv #li_serv02{
	background: url(../service/images/service02.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv02 a{
	background: url(../service/images/service02.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv02 a:hover{
	background: url(../service/images/service02.gif) no-repeat;
}

#ul_serv #li_serv03{
	background: url(../service/images/service03.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv03 a{
	background: url(../service/images/service03.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv03 a:hover{
	background: url(../service/images/service03.gif) no-repeat;
}

#ul_serv #li_serv04{
	background: url(../service/images/service04.gif) no-repeat 0px -30px;
	margin-right: 0px;
}
#ul_serv #li_serv04 a{
	background: url(../service/images/service04.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv04 a:hover{
	background: url(../service/images/service04.gif) no-repeat;
}

#ul_serv #li_serv05{
	background: url(../service/images/service05.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv05 a{
	background: url(../service/images/service05.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv05 a:hover{
	background: url(../service/images/service05.gif) no-repeat;
}

#ul_serv #li_serv06{
	background: url(../service/images/service06.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv06 a{
	background: url(../service/images/service06.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv06 a:hover{
	background: url(../service/images/service06.gif) no-repeat;
}

#ul_serv #li_serv07{
	background: url(../service/images/service07.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv07 a{
	background: url(../service/images/service07.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv07 a:hover{
	background: url(../service/images/service07.gif) no-repeat;
}

#ul_serv #li_serv08{
	background: url(../service/images/service08.gif) no-repeat 0px -30px;
	margin-right: 0px;
}
#ul_serv #li_serv08 a{
	background: url(../service/images/service08.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv08 a:hover{
	background: url(../service/images/service08.gif) no-repeat;
}

#ul_serv #li_serv09{
	background: url(../service/images/service09.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv09 a{
	background: url(../service/images/service09.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv09 a:hover{
	background: url(../service/images/service09.gif) no-repeat;
}

#ul_serv #li_serv10{
	background: url(../service/images/service10.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv10 a{
	background: url(../service/images/service10.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv10 a:hover{
	background: url(../service/images/service10.gif) no-repeat;
}

#ul_serv #li_serv11{
	background: url(../service/images/service11.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv11 a{
	background: url(../service/images/service11.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv11 a:hover{
	background: url(../service/images/service11.gif) no-repeat;
}

#ul_serv #li_serv12{
	background: url(../service/images/service12.gif) no-repeat 0px -30px;
	margin-right: 0px;
}
#ul_serv #li_serv12 a{
	background: url(../service/images/service12.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv12 a:hover{
	background: url(../service/images/service12.gif) no-repeat;
}

#ul_serv #li_serv13{
	background: url(../service/images/service13.gif) no-repeat 0px -30px;
	margin-bottom: 20px;
}
#ul_serv #li_serv13 a{
	background: url(../service/images/service13.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv13 a:hover{
	background: url(../service/images/service13.gif) no-repeat;
}

#ul_serv #li_serv14{
	background: url(../service/images/service14.gif) no-repeat 0px -30px;
	margin-bottom: 20px;
}
#ul_serv #li_serv14 a{
	background: url(../service/images/service14.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv14 a:hover{
	background: url(../service/images/service14.gif) no-repeat;
}

#ul_serv #li_serv15{
	background: url(../service/images/service15.gif) no-repeat 0px -30px;
	margin-bottom: 20px;
}
#ul_serv #li_serv15 a{
	background: url(../service/images/service15.gif) no-repeat 0px -30px;
}
#ul_serv #li_serv15 a:hover{
	background: url(../service/images/service15.gif) no-repeat;
}

.ol_maruban{
	margin-bottom: 20px;
}
.ol_maruban li{
	margin-left: 0.5em;
}
.ol_maruban .li_mlno{
	margin-left: 0em;
}

/* ----- 未来のための教室 --------------- */

#ul_fut {
	margin-top: 20px;
	padding-bottom: 10px;
	zoom: 100%;
}
#ul_fut:after {  
    content: " "; 
	clear: both; 
	height: 0; 
	display: block;
	visibility: hidden;
}
#ul_fut li{
	height: 30px;
	width: 206px;
	float: left;
	text-indent: -4649em;
	margin-right: 10px;
	margin-bottom: 10px;
}
#ul_fut li a{
	height: 30px;
	width: 206px;
	display: block;
}

#ul_fut #li_fut01{
	background: url(../future/images/fut01.gif) no-repeat 0px -30px;
}
#ul_fut #li_fut01 a{
	background: url(../future/images/fut01.gif) no-repeat 0px -30px;
}
#ul_fut #li_fut01 a:hover{
	background: url(../future/images/fut01.gif) no-repeat;
}
#ul_fut #li_fut02{
	background: url(../future/images/fut02.gif) no-repeat 0px -30px;
}
#ul_fut #li_fut02 a{
	background: url(../future/images/fut02.gif) no-repeat 0px -30px;
}
#ul_fut #li_fut02 a:hover{
	background: url(../future/images/fut02.gif) no-repeat;
}

#ul_fut #li_fut03{
	background: url(../future/images/fut03.gif) no-repeat 0px -30px;
	margin-right: 0px;
}
#ul_fut #li_fut03 a{
	background: url(../future/images/fut03.gif) no-repeat 0px -30px;
}
#ul_fut #li_fut03 a:hover{
	background: url(../future/images/fut03.gif) no-repeat;
}

#ul_fut #li_fut04{
	background: url(../future/images/fut04.gif) no-repeat 0px -30px;
}
#ul_fut #li_fut04 a{
	background: url(../future/images/fut04.gif) no-repeat 0px -30px;
}
#ul_fut #li_fut04 a:hover{
	background: url(../future/images/fut04.gif) no-repeat;
}
#ul_fut #li_fut05{
	background: url(../future/images/fut05.gif) no-repeat 0px -30px;
}
#ul_fut #li_fut05 a{
	background: url(../future/images/fut05.gif) no-repeat 0px -30px;
}
#ul_fut #li_fut05 a:hover{
	background: url(../future/images/fut05.gif) no-repeat;
}


/* ----- ちゃっかり節税 --------------- */

#eco_imgbox{
	margin-top: 30px;
}

#eco_imgbox p{
	background: url(../economy/images/ya_bg.jpg) no-repeat center bottom;
	vertical-align: top;
	margin-bottom: 5px;
	padding-bottom: 45px;
}

/* ----- サイトマップ --------------- */

#sitemap_box{
	margin-left: 10px;
	margin-bottom: 20px;
}
#sitemap_box a:link, #sitemap_box a:visited{
	color:#003366;	
	text-decoration: underline;
}
#sitemap_box a:hover, #sitemap_box a:active {
	color:#003366;	
	text-decoration: none;
}
#ul_sitemap{
	margin-top: 10px;
}
#ul_sitemap li{
	border-bottom: 1px solid #CCCCCC;
}
#ul_sitemap #li_mapt{
	margin-bottom: 20px;
	background: url(../sitemap/images/ya_bgwh.jpg) no-repeat left center;
	padding-left: 17px;
	padding-top: 20px;
	padding-bottom: 20px;
	border-top: 1px solid #CCCCCC;
}
#ul_sitemap li dl{
	margin-left: 20px;
	margin-bottom: 20px;
}
#ul_sitemap li dl dt{
	padding-top: 10px;
	padding-bottom: 10px;
	background: url(../sitemap/images/ya_bgwh.jpg) no-repeat left center;
	padding-left: 17px;
	float: left;
	width: 9em;
}
#ul_sitemap li dl dd{
	padding-top: 10px;
	padding-bottom: 10px;
	margin-left: 9em;
}
#ul_sitemap li dl .site_99dt{
	float: none;
	width: auto;
}
#ul_sitemap li dl .site_99dd{
	margin-left: 10.5em;
	padding-top: 0px;
}

/* ----- 料金案内 --------------- */

#char_table{
	width: 90%;
	margin-bottom: 20px;
}
#char_table th{
	background: #E7EAF0;
	border-right: 1px solid #FFFFFF;
	border-bottom: 1px solid #FFFFFF;
	padding-top: 8px;
	padding-bottom: 5px;
	padding-left: 20px;
	vertical-align: top;
	font-weight: bold;
}
#char_table td{
	background: #F3F4F8;
	border-right: 1px solid #FFFFFF;
	border-bottom: 1px solid #FFFFFF;
	padding: 5px 30px;
}
#char_table td dt{
	float: left;
	width: 10em;
}
#char_table td dd{
	margin-left: 10em;
	text-align: right;
}
#char_table .text_ce{
	text-align: center;
	padding-left: 0px;
	padding-right: 0px;
}

/* ----- リンク --------------- */

.ul_link{
	zoom: 100%;
	margin-top: 20px;
	padding-bottom: 10px;
}
.ul_link:after {  
    content: " "; 
	clear: both; 
	height: 0; 
	display: block;
	visibility: hidden;
}

.ul_link li{
	width: 200px;
	float: left;
	margin-right: 20px;
}
.ul_link .li_link_r{
    margin-right: 0px;
}
.ul_link li img{
	vertical-align: bottom;
}
.ul_link li p{
	width: 200px;
	padding-bottom: 30px;
	text-align: center;
	padding-top: 5px;
}
#link_bnbox{
	width: 384px;
	margin-left: 110px;
	margin-bottom: 10px;
}
#link_bnbox{
	zoom: 100%;
}
#link_bnbox:after {  
    content: " "; 
	clear: both; 
	height: 0; 
	display: block;
	visibility: hidden;
}
#link_bnbox p{
    text-align: center;
	text-indent: 0px;
}
.link_tag{
	float: left;
	width: 120px;
}
.link_tag02{
	width: 234px;
	float: right;
}

/* ----- 書式ダウンロード --------------- */

.down_topt{
	margin-bottom: 30px;
}
.down_box{
	margin-bottom: 20px;
	zoom: 100%;
}
.down_box:after {  
    content: " "; 
	clear: both; 
	height: 0; 
	display: block;
	visibility: hidden;
}
.down_box p{
	width: 200px;
}
.down_box span{
	width: 70px;
	height: 60px;
	float: right;
}
.down_lbox{
	width: 290px;
	border: 1px solid #CCCCCC;
	float: left;
	padding-top: 10px;
	padding-right: 10px;
	padding-left: 10px;
}
.down_rbox{
	width: 290px;
	border: 1px solid #CCCCCC;
	float: right;
	padding-top: 10px;
	padding-right: 10px;
	padding-left: 10px;
}

/* ----- 所在地 --------------- */

#loca_box{
	zoom: 100%;
}
#down_box:after {  
    content: " "; 
	clear: both; 
	height: 0; 
	display: block;
	visibility: hidden;
}
#loca_box dl{
	width: 580px;
	margin-bottom: 20px;
	margin-left: 30px;
}
#loca_box dl dt{
	background: #E7EAF0;
	line-height: 140%;
	padding: 8px 10px 8px 20px;
	font-weight: bold;
}
#loca_box dl dd{
	margin-bottom: 1px;
	background: #F3F4F8;
	line-height: 150%;
	padding: 8px 10px 8px 20px;
}
#loca_box iframe{
	width: 560px;
	height: 360px;
	margin-bottom: 20px;
	margin-left: 30px;
	border: 1px solid #CCCCCC;
	padding: 10px;
}

/* ----- 助成金 --------------- */

.bt_kourou{
	height: 46px;
	width: 266px;
	background: url(../subsidy/images/bt_kourou.jpg) no-repeat;
	margin-left: 10px;
	margin-top: 5px;
	margin-bottom: 20px;
	text-indent: -4649em;
}
.bt_kourou a{
	height: 46px;
	width: 266px;
	background: url(../subsidy/images/bt_kourou.jpg) no-repeat;
	display: block;
}
.bt_kourou a:hover{
	background: url(../subsidy/images/bt_kourou.jpg) no-repeat 0px -46px;
}
.bt_navi{
	height: 46px;
	width: 481px;
	background: url(../subsidy/images/bt_navi.jpg) no-repeat;
	margin-left: 10px;
	margin-top: 5px;
	margin-bottom: 30px;
	text-indent: -4649em;
}
.bt_navi a{
	height: 46px;
	width: 481px;
	background: url(../subsidy/images/bt_navi.jpg) no-repeat;
	display: block;
}
.bt_navi a:hover{
	background: url(../subsidy/images/bt_navi.jpg) no-repeat 0px -46px;
}
#subs_block{
	padding: 20px 20px 0px;
	border: 1px solid #CCCCCC;
	margin-top: 5px;
	margin-bottom: 20px;
}
#subs_block h4{
	font-weight: bold;
	margin-bottom: 5px;
}
#subs_block ul{
	margin-left: 2em;
	padding-left: 0px;
}
#subs_block li{
	list-style: disc;
	text-indent:0em;
	margin-left:1em;
	padding-left: 0px;
}
#subs_block ul .li_mb{
	margin-bottom: 1em;
}

/* ----- ズバリ節税99無料進呈!! --------------- */

.form_p{
	margin-left: 20px;
	margin-top: 10px;
}
#form_table{
	margin-top: 10px;
	margin-bottom: 20px;
}
#form_table em{
	color: #FF6600;
	font-style: normal;
}
#form_table li{
	color: #FF6600;
}
#form_table th{
	background: #E7EAF0;
	border-right: 1px solid #FFFFFF;
	border-bottom: 1px solid #FFFFFF;
	padding-top: 10px;
	padding-bottom: 10px;
	padding-left: 20px;
	font-weight: bold;
	width: 25%;
}
#form_table td{
	background: #F3F4F8;
	border-right: 1px solid #FFFFFF;
	border-bottom: 1px solid #FFFFFF;
	padding: 10px 10px 10px 20px;
	width: 75%;
}
#form_table .form_td_er{
	background: #FFFFFF;
	border-right: 1px solid #FFFFFF;
	border-bottom: 1px solid #FFFFFF;
	padding: 10px 0px 10px 20px;
}
#form_table .form_td_wh{
	background: #FFFFFF;
	border-right: 1px solid #FFFFFF;
	border-bottom: 1px solid #FFFFFF;
	padding: 5px 0px;
}
#form_table .form_td_bt{
	text-align: center;
	background: #FFFFFF;
	border-right: 1px solid #FFFFFF;
	border-bottom: 1px solid #FFFFFF;
	padding: 15px 0px 0px;
}
#form_table .form_td_bt .submit{
	margin-right: 20px;
}
#form_table .formtext{
    margin-bottom: 5px;
}

/* ----- ニュース・ブログ共通 --------------- */

/* （ニュースの背景画像設定は各文字サイズ用CSSにあり） */

#news_list{
	margin-bottom: 20px;
	margin-left: 30px;
}
#news_list{
	zoom: 100%;
}
#news_list:after {  
    content: " "; 
	clear: both; 
	height: 0; 
	display: block;
	visibility: hidden;
}
#news_list li{
	float: left;
	margin-right: 10px;
}
#news_list li a img {
opacity:1;
filter:Alpha(opacity=100);
}
#news_list li a:hover img {
opacity:0.5;
filter:Alpha(opacity=50);
}

#news_list #news_li_r{
	float: right;
	margin-right: 0px;
	margin-top: 10px;
}
#news_list #news_li_r a:hover img {
opacity:1;
filter:Alpha(opacity=100);
}

#dl_news2 dt{
	float: left;
	width: 7em;
	line-height: 200%;
	padding-left: 1em;
}
#dl_news2 dd{
	margin-left: 9em;
	line-height: 200%;
}

#dl_news2 a:link, #dl_news2 a:visited{
	color:#003366;	
	text-decoration: none;
}
#dl_news2 a:hover, #dl_news2 a:active {
	color:#003366;
	text-decoration: underline;
}

#dl_news2 dd .news_bun1{
	color:#FF6600;
	text-decoration: none;
	font-weight: bold;
	padding-right: 3px;
}
#dl_news2 dd .news_bun3{
	color:#3366CC;	
	text-decoration: none;
	font-weight: bold;
	padding-right: 3px;
}
#dl_news2 dd .news_bun2{
	color:#990033;
	text-decoration: none;
	font-weight: bold;
	padding-right: 3px;
}
#dl_news2 dd .news_bun4{
	color:#006633;	
	text-decoration: none;
	font-weight: bold;
	padding-right: 3px;
}
#dl_news2 dd .news_bun5{
	color:#333333;	
	text-decoration: none;
	font-weight: bold;
	padding-right: 3px;
}

.news_h3 .news_bun1{
	color:#FF6600;	
}
.news_h3 .news_bun2{
	color:#3366CC;	
}
.news_h3 .news_bun3{
	color:#990033;	
}
.news_h3 .news_bun4{
	color:#006633;	
}
.news_h3 .news_bun5{
	color:#333333;	
}

#news_text{
	padding: 20px;
	width: 600px;
}
#news_text p{
	line-height: 160%;	
}
#news_text p a:link, #news_text p a:visited{
	color:#003366;	
	text-decoration: underline;
}
#news_text p a:hover, #news_text p a:active {
	color:#003366;	
	text-decoration: none;
}
.diary{
	width: 600px;
	margin-bottom: 20px;
	padding-right: 20px;
	padding-left: 20px;
}
.diary ul{
	width: 600px;
	border-top: 1px dotted #CCCCCC;
	border-bottom: 1px dotted #CCCCCC;
	padding-top: 10px;
	padding-bottom: 10px;
	text-align: right;
}
.diary li{
	display: inline;
	padding-left: 10px;
}