@charset "shift_jis";

body{
margin:0;
background-image:url(img/background.gif);
background-position:center;
background-repeat:repeat-y;
}

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

img{
border:0;
}

h3{
font-size:22px;
display:inline;
}

h4{
margin:0;
font-size:16px;
display:inline;
}

h5{
margin:10px 0 5px;
font-size:14px;
line-height:1.2em;
}

ul{ 
margin:15px 0 0 3em; 
padding:0; 
} 


/*txt*/
.txtbold{font-weight:bold;
font-size:16px;}

.txt10{
font-size:10px;
vertical-align:middle;
}
.txt10 a:link{color:#666666;}
.txt10 a:visited{color:#666666;}
.txt10 a:hover{color:#000000;}
.txt10 a:active{color:#000000;}

.txt12{
font-size:12px;
}
.txt28{
font-size:28px;
}
.txt36{
font-size:36px;
}

.naibu-link{
text-align:right;
padding:5px 30px;
}
.naibu-link p{
text-align:center;
font-size:12px;
line-height:1.4em;
}
.page-title{
width:550px;
height:38px;
background-image:url(img/innar-titlebar.gif);
background-repeat:no-repeat;
padding-top:7px;
padding-left:30px;
vertical-align:middle;
}

/*テンプレート*/
.table{
width:730px;
margin:0 auto;
}

.table1{
background-image:url(img/top_hedder.gif);
background-repeat:no-repeat;
vertical-align:middle;
}

.table1-div1{
width:490px;
height:55px;
float:left;
font-size:12px;
color:#FFFFFF;
text-align:right;
padding-top:5px;
}

.table1-div2{
width:240px;
height:60px;
float:right;
}

.table2{
height:115px;
background-image:url(img/top_image.gif);
background-repeat:no-repeat;
}

.table2-div{
height:67px;
margin:48px auto 0px 150px;
}

.table3-1{
background-image:url(img/top_menuback.gif);
background-repeat:repeat-y;
width:150px;
vertical-align:top;
margin:0;
}

.table4{
margin:10px;
padding-top:20px;
height:65px;
font-size:12px;
line-height:1.5em;
text-align:center;
}
/*TOP*/
.contents{
width:580px;
height:auto;
margin:0;
vertical-align:top;
}

.contents3-2{
width:315px;
margin:0;
float:left;
}

.contents3-2div1-1{
width:185px;
height:28px;
margin:0px;
float:left;
background-image:url(img/top_midashi1.gif);
background-repeat:no-repeat;
padding-top:7px;
padding-left:30px;
}

.contents3-2div1-2{
width:100px;
height:25px;
float:right;
background-image:url(img/top_midashi1-1.gif);
background-repeat:no-repeat;
font-size:12px;
padding-top:10px;
}

.contents3-2div1-txt{
width:285px;
padding:5px 10px 10px 20px;
font-size:12px;
line-height:1.5em;
}

.contents3-2div1-txt p{
display:inline;
margin:20px 0 10px;
font-size:12px;
}

.contents3-2div2{
width:285px;
height:28px;
margin:0px;
background-image:url(img/top_midashi1.gif);
background-repeat:no-repeat;
padding-top:7px;
padding-left:30px;
}

.contents3-2div2-txt{
width:285px;
padding:5px 10px 10px 20px;
font-size:12px;
line-height:1.5em;
position:relative;
}

#sign{
position:absolute;
right:10px;}

.contents3-3{
width:265px;
margin:0px;
float:right;
}

.contents3-3div1-1{
width:135px;
height:28px;
float:left;
background-image:url(img/top_midashi1.gif);
background-repeat:no-repeat;
padding-top:7px;
padding-left:30px;
}

.contents3-3div1-2{
width:100px;
height:25px;
float:right;
background-image:url(img/top_midashi1-1.gif);
background-repeat:no-repeat;
font-size:12px;
padding-top:10px;
}

.contents3-3div2{
width:264px;
margin:10px 0px 10px 0px;
clear:left;
}
.contents3-3div2 p{
margin:0 0 10px 15px;
font-size:12px;
}
.contents3-3div3{
width:265px;
height:116px;
margin:5px 0px 0px 0px;
font-size:12px;
}
.contents3-3div3 p{
text-align:right;
margin:0 10px 0 0;
font-size:12px;
}
/*月別税務*/
.pan{
height:15px;
color:#666666;
font-size:12px;
padding-left:10px;
}

.month-2{
padding:0 25px 0;
font-size:14px;
line-height:1.4em;
}

ul.month-2-1{list-style-type:disc;}

/*業務内容*/
.gyoumu{
width:580px;
margin:20px 0;
}
.gyoumu p{
display:compact;
font-size:14px;
text-indent:1em;
line-height:1.4em;
padding:0 30px;
}
.gyoumu ul{
padding-left:5px;
line-height:1.4em;
font-size:14px;
}

/*アクセスマップ*/
.map{
margin:10px 50px 20px;
font-size:14px;
line-height:1.4em;
border:0;
}
.map th{
width:80px;
text-align:justify;
vertical-align:top;
}

/*採用情報*/
.saiyou-top{
padding:20px 0 0 30px;
font-size:14px;
line-height:1.4em;
}
.saiyou{
width:520px;
font-size:12px;
line-height:1.4em;
margin:10px 10px 20px 30px;
border-spacing:3px;
}
.saiyou th{
height:4em;
width:120px;
background-color:#B4BDCB;
}
.saiyou td{
padding:0 10px;
background-color:#E6E4D5;
}
/*顧問先リンク*/
.link{
width:540px;
margin:10px 10px 20px 30px;
font-size:12px;
line-height:1.4em;
border-spacing:3px;
border-collapse:collapse;
} 
.link table{
border:1px #C8B59D solid;
}
.link th{
width:70px;
background-color:#DED2BC;
}
.link td{
width:430px;
background-color:#E3ECEC;
padding-left:10px;
}

/*リンク一覧*/
.links{
width:540px;
margin:10px 10px 20px 30px;
font-size:12px;
line-height:1.4em;
border-spacing:3px;
border-collapse:collapse;
} 
.links table{
border:1px #C8B59D solid;
}
.links th{
width:120px;
background-color:#DED2BC;
}
.links td{
width:380px;
background-color:#E3ECEC;
padding-left:10px;
}


/*お問い合わせ*/
.otoiawase{
font-size:12px;
margin:10px 30px 20px 30px;
line-height:1.4em;
}
.otoiawase th{
font-size:14px;
text-align:left;
padding:10px 5px 5px;
background-color:#B4BDCB;
}
.otoiawase td{
white-space:nowrap;
}
.otoiawase table{
border:1px #666666 solid;
background-color:#E6E4D5;
}
.otoiawase-button{
text-align:center;
margin:0 30px 0 0;
}
/*お問い合わせ時間外*/
.otoiawase-n{
font-size:14px;
margin:20px 20px 20px 30px;
line-height:1.4em;
}
.otoiawase-n b{
font-size:16px;
color:#FF0000;
line-height:1.4em;
}