@charset "UTF-8";

/* ----------
リセット
------------- */

body,
h1,h2,h3,h4,h5,h6,p,
ul,ol,li,dl,dt,dd,
form,fieldset,legend,pre,blockquote {
	margin:0px;
	padding:0px;
}

ul,li {
	list-style:none;
}

img {
	margin:0px;
	padding:0px;
	border:0px;
	vertical-align:bottom;
}

/* ----------
ページトップ
------------- */
html>body #pagetop {
	position: fixed;
	bottom: 0;
	right: 0;
	z-index: 0
}

html>body #pagetop {
      position: fixed;
      bottom: 0;
      right: 0;
      z-index: 0;
      }

#pagetop {
      _position: absolute;
      _right: 0;
      _top:expression(eval(document.compatMode &&
       document.compatMode=='CSS1Compat') ?
       documentElement.scrollTop
       +(documentElement.clientHeight-this.clientHeight) - 0
       : document.body.scrollTop
       +(document.body.clientHeight-this.clientHeight) - 0);
       _z-index: 500;
       margin: 0;

       }

* html .iepngfix,* html img{
       behavior: expression(IEPNGFIX.fix(this));
       } 

/* ----------
全体
------------- */
body{
	text-align:center;
	font-size:12px;
	color:#666;
	font-family: "ＭＳ Ｐゴシック", Arial, Helvetica, sans-serif;
	line-height:170%;
	background-color: #fff;
	background-image: url(../img/img_back.jpg);
	background-repeat: repeat-x;
	background-position: top;
}

html, body, #wrapper {height:100%;}

body > #wrapper {height:auto; min-height:100%;}

a,
a:link,
a:visited {
	color:#666;
	text-decoration:none;
}

a:hover,
a:active {
	color:#f60;
	text-decoration:none;
}


#wrapper {
	width:915px;
	text-align: left;
	margin-bottom: 0px;
	margin-right: auto;
	margin-left: auto;
}

#main{
	width:915px;
	clear: both;
	padding-bottom: 180px;
}  /* must be same height as the footer */


.clear {clear:both;}

.sp{letter-spacing: -0.1em;}
.text_s{font-size: 11px;}
.or{color:#f60;}

/* ----------
ヘッダー
------------- */
#header{
	background-image: url(../img/img_header.gif);
	background-repeat: no-repeat;
	height: 94px;
	width: 915px;
}

h1{
	width: 700px;
	font-size: 11px;
	line-height: 100%;
	font-weight: normal;
	color: #bbb;
	float: left;
	padding-top: 5px;
}

#header_navi{
	width: 200px;
	height: 26px;
	float: right;
}

#header_navi ul{}
#header_navi li{float:left;}
#header_navi a {display: block;}

#header_navi li#h_toppage a {
	background-image:url(../img/btn_h_toppage.gif);
	background-position:0px 0px;
	width:90px;
	height: 26px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#header_navi li#h_toppage a:hover, #header_navi li#h_toppage a:active {
 	background-position:0px -26px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#header_navi li#h_sitemap {margin-left: 11px;}
#header_navi li#h_sitemap a {
	background-image:url(../img/btn_h_sitemap.gif);
	background-position:0px 0px;
	width:92px;
	height: 26px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#header_navi li#h_sitemap a:hover, #header_navi li#h_sitemap a:active {
 	background-position:0px -26px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#logo{
	width:280px;
	display:inline;
	text-indent:-9999px;
	float: left;
}

#logo a{
	width:280px;
	height:55px;
	display: block;
	overflow:hidden;
	text-decoration:none;
}

/* ----------------
グローバルナビ
------------------- */
#gnavi{
	width: 915px;
	clear: both;
	padding-top: 10px;
	padding-bottom: 10px;
}
#gnavi ul{
	height: 66px;
}
#gnavi li{float:left;}
#gnavi a {display: block;}

#gnavi li#toppage a {
	background-image:url(../img/btn_toppage.jpg);
	background-position:0px 0px;
	width:183px;
	height: 66px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#gnavi li#toppage a:hover, #gnavi li#toppage a:active {
 	background-position:0px -66px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#gnavi li#aboutus a {
	background-image:url(../img/btn_aboutus.jpg);
	background-position:0px 0px;
	width:183px;
	height: 66px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#gnavi li#aboutus a:hover, #gnavi li#aboutus a:active {
 	background-position:0px -66px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#gnavi li#pricelist a {
	background-image:url(../img/btn_pricelist.jpg);
	background-position:0px 0px;
	width:183px;
	height: 66px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#gnavi li#pricelist a:hover, #gnavi li#pricelist a:active {
 	background-position:0px -66px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#gnavi li#active a {
	background-image:url(../img/btn_active.jpg);
	background-position:0px 0px;
	width:183px;
	height: 66px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#gnavi li#active a:hover, #gnavi li#active a:active {
 	background-position:0px -66px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#gnavi li#inquiry a {
	background-image:url(../img/btn_inquiry.jpg);
	background-position:0px 0px;
	width:183px;
	height: 66px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#gnavi li#inquiry a:hover, #gnavi li#inquiry a:active {
 	background-position:0px -66px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

/* ----------------------
メイン画像
------------------------- */
#main_img{
	clear: both;
	background-image: url(../img/img_main.jpg);
	background-repeat: no-repeat;
	height: 266px;
	width: 915px;
}

#read_text{
	margin-left: 290px;
	padding-top: 37px;
	width: 593px;
	line-height: 14px;
}

#main_img p{
	font-size: 12px;
	line-height: 14px;
	color: #333;
}

/* ----------------------
サムネイルナビ□トップページ
------------------------- */
#snavi{
	width: 915px;
	margin-top: 10px;
}

.s_box{
	width: 352px;
	float: right;
	background-image: url(../img/img_snavi_back.jpg);
	background-repeat: no-repeat;
	height: 131px;
}

.s_box h2{
	font-size: 14px;
	line-height: 100%;
	font-weight: normal;
	color: #F60;
	padding-top: 14px;
	padding-left: 10px;
}

.s_box p{
	color: #666;
	padding-left: 10px;
	line-height: 22px;
	padding-right: 10px;
	padding-top: 5px;
}

.s_box2{
	width: 351px;
	float: right;
	background-image: url(../img/img_snavi_back2.jpg);
	background-repeat: no-repeat;
	height: 131px;
}

.s_box2 h2{
	font-size: 14px;
	line-height: 100%;
	font-weight: normal;
	color: #F60;
	padding-top: 14px;
	padding-left: 10px;
}

.s_box2 p{
	color: #666;
	padding-left: 10px;
	line-height: 22px;
	padding-right: 10px;
	padding-top: 5px;
}

#s_kakutei{
	width: 453px;
	float: left;
	margin-bottom: 10px;
}

#kakutei_btn{
	float: left;
	height: 131px;
	width: 101px;
}

#kakutei_btn a {
	background-image:url(../img/btn_kakutei.jpg);
	background-position:0px 0px;
	width:101px;
	height: 131px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#kakutei_btn a:hover, #kakutei_btn a:active {
 	background-position:0px -131px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}



#s_zeimu{
	width: 452px;
	float: right;
	margin-bottom: 10px;
}

#zeimu_btn{
	float: left;
	height: 131px;
	width: 101px;
}

#zeimu_btn a {
	background-image:url(../img/btn_zeimu.jpg);
	background-position:0px 0px;
	width:101px;
	height: 131px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#zeimu_btn a:hover, #zeimu_btn a:active {
 	background-position:0px -131px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}



#s_souzoku{
	width: 453px;
	float: left;
	margin-bottom: 10px;
}

#souzoku_btn{
	float: left;
	height: 131px;
	width: 101px;
}

#souzoku_btn a {
	background-image:url(../img/btn_souzoku.jpg);
	background-position:0px 0px;
	width:101px;
	height: 131px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#souzoku_btn a:hover, #souzoku_btn a:active {
 	background-position:0px -131px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}



#s_setsuritsu{
	width: 452px;
	float: right;
	margin-bottom: 10px;
}

#setsuritsu_btn{
	float: left;
	height: 131px;
	width: 101px;
}

#setsuritsu_btn a {
	background-image:url(../img/btn_setsuritsu.jpg);
	background-position:0px 0px;
	width:101px;
	height: 131px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#setsuritsu_btn a:hover, #setsuritsu_btn a:active {
 	background-position:0px -131px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}



#s_kansa{
	width: 453px;
	float: left;
}

#kansa_btn{
	float: left;
	height: 131px;
	width: 101px;
}

#kansa_btn a {
	background-image:url(../img/btn_kansa.jpg);
	background-position:0px 0px;
	width:101px;
	height: 131px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#kansa_btn a:hover, #kansa_btn a:active {
 	background-position:0px -131px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}


#s_syaho{
	width: 452px;
	float: right;
}
#syaho_btn{
	float: left;
	height: 131px;
	width: 101px;
}

#syaho_btn a {
	background-image:url(../img/btn_syaho.jpg);
	background-position:0px 0px;
	width:101px;
	height: 131px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#syaho_btn a:hover, #syaho_btn a:active {
 	background-position:0px -131px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

/* ----------------------
左コンテンツ□トップページ
------------------------- */
#left_contents{
	float: left;
	width: 428px;
	margin-top: 15px;
	margin-bottom: 50px;
}

/* --お知らせ-- */
#news{}
#news_box{
	border-right-width: 2px;
	border-bottom-width: 2px;
	border-left-width: 2px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-left-style: solid;
	border-right-color: #eee;
	border-bottom-color: #eee;
	border-left-color: #eee;
	padding-top: 5px;
	padding-left: 10px;
	padding-bottom: 5px;
}

html{overflow-y: scroll;}
#news_scroll{
	width: 409px;
	overflow:scroll;
	overflow-x: hidden;
	height: 128px;
}

.topics{
	width: 383px;
	background-image: url(../img/img_dotline.gif);
	background-repeat: no-repeat;
	background-position: bottom;
	margin-bottom: 4px;
}

.topics h3{
	font-size: 12px;
	line-height: 100%;
	font-weight: normal;
	color: #F60;
	padding-top: 9px;
	padding-right: 5px;
	padding-left: 5px;
	padding-bottom: 7px;
}

.topics p{
	padding-right: 5px;
	padding-left: 5px;
	line-height: 16px;
	padding-bottom: 14px;
}

/* ----------------------
左コンテンツ□下層ページ
------------------------- */
#left_contents2{
	float: left;
	width: 230px;
	margin-bottom: 50px;
}

/* --無料相談予約-- */
#yoyaku2{
}

.side_box{
	width: 230px;
	background-image: url(../img/img_sidebox_btm.gif);
	background-repeat: no-repeat;
	background-position: bottom;
	padding-bottom: 16px;
	margin-bottom: 10px;
}

.side_box_in{
	background-image: url(../img/img_sidebox_re.gif);
	background-repeat: repeat-y;
	padding-top: 8px;
	padding-right: 16px;
	padding-left: 16px;
	line-height: 16px;
}

#yoyaku2 p{
	padding-bottom: 10px;
}

#go_form2{
	text-align: center;	
}

/* --サムネイルナビ-- */
#left_contents2 li#side_kakutei a {
	background-image:url(../img/btn_kakutei2.jpg);
	background-position:0px 0px;
	width:230px;
	height: 65px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#left_contents2 li#side_kakutei a:hover, #left_contents2 li#side_kakutei a:active {
 	background-position:0px -65px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#left_contents2 li#side_zeimu {margin-top: 5px;}
#left_contents2 li#side_zeimu a {
	background-image:url(../img/btn_zeimu2.jpg);
	background-position:0px 0px;
	width:230px;
	height: 65px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#left_contents2 li#side_zeimu a:hover, #left_contents2 li#side_zeimu a:active {
 	background-position:0px -65px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#left_contents2 li#side_souzoku {margin-top: 5px;}
#left_contents2 li#side_souzoku a {
	background-image:url(../img/btn_souzoku2.jpg);
	background-position:0px 0px;
	width:230px;
	height: 65px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#left_contents2 li#side_souzoku a:hover, #left_contents2 li#side_souzoku a:active {
 	background-position:0px -65px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#left_contents2 li#side_setsuritsu {margin-top: 5px;}
#left_contents2 li#side_setsuritsu a {
	background-image:url(../img/btn_setsuritsu2.jpg);
	background-position:0px 0px;
	width:230px;
	height: 65px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#left_contents2 li#side_setsuritsu a:hover, #left_contents2 li#side_setsuritsu a:active {
 	background-position:0px -65px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#left_contents2 li#side_kansa {margin-top: 5px;}
#left_contents2 li#side_kansa a {
	background-image:url(../img/btn_kansa2.jpg);
	background-position:0px 0px;
	width:230px;
	height: 65px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#left_contents2 li#side_kansa a:hover, #left_contents2 li#side_kansa a:active {
 	background-position:0px -65px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#left_contents2 li#side_syaho {margin-top: 5px;}
#left_contents2 li#side_syaho a {
	background-image:url(../img/btn_syaho2.jpg);
	background-position:0px 0px;
	width:230px;
	height: 65px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
	display: block;
}

#left_contents2 li#side_syaho a:hover, #left_contents2 li#side_syaho a:active {
 	background-position:0px -65px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}


/* ----------------------
右コンテンツ□トップページ
------------------------- */
#right_contents{
	float: right;
	width: 477px;
	margin-top: 15px;
	margin-bottom: 50px;
}

/* --無料相談予約-- */
#yoyaku{
	background-image: url(../img/img_yoyaku.jpg);
	background-repeat: no-repeat;
	height: 171px;
	width: 477px;	
}

#yoyaku p{
	line-height: 15px;
	padding-top: 69px;
	padding-left: 16px;
}

#go_form{
	margin-top: 9px;
	margin-left: 275px;
}

/* --追加バナー-- */
#top_bana{
        padding-top: 10px;
        
}

/* --追加外部コンテンツー-- */

#out_cont{
        width: 429px;
		overflow: hidden;
}

/* ----------------------
右コンテンツ□下層
------------------------- */
#right_contents2{
	float: right;
	width: 670px;
	margin-bottom: 50px;
}

/* --汎用-- */
.box01{
	border: 2px solid #eee;
	padding-top: 10px;
	padding-right: 15px;
	padding-bottom: 15px;
	padding-left: 15px;
}

.contents_wp{
	width: 626px;
	margin-left: 5px;
	margin-top: 7px;
}

.left_image{
	float: left;
	margin-right: 20px;
	margin-bottom: 10px;
	margin-top: 3px;
}

.center_img{
	text-align: center;
}

.center_img2{
	text-align: center;
	margin-top: 10px;
}

.w_line{
	border: 1px solid #fff;
}

/* ----------------------
事務所のご案内
------------------------- */
#aboutus_d{}

#aboutus_d h3{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_h3.jpg);
	background-repeat: no-repeat;
	text-indent: 13px;
	height: 28px;
	width: 636px;
}

/* --所長挨拶-- */
#aboutus_d2{width: 636px;}

#aboutus_d2 p{
	line-height: 170%;
}

/* --事務所概要-- */
#aboutus_d3{
	width: 636px;
	margin-top: 15px;
}

#aboutus_d3 table{
	vertical-align: middle;
	width: 626px;
	margin-left: 5px;
	border-collapse: collapse;
	border: 1px solid #ccc;
	margin-top: 10px;
}

#aboutus_d3 table th{
	font-weight: normal;
	font-size: 12px;
	line-height: 18px;
	text-align: left;
	color: #666;
	background-color: #F4F4F4;
	width: 140px;
	border: 1px solid #ccc;
	vertical-align: top;
	padding-top: 5px;
	padding-right: 5px;
	padding-bottom: 5px;
	padding-left: 8px;
}

#aboutus_d3 table td{
	font-weight: normal;
	vertical-align: top;
	font-size: 12px;
	line-height: 18px;
	text-align: left;
	padding-top: 5px;
	padding-right: 5px;
	padding-bottom: 5px;
	padding-left: 8px;
	border: 1px solid #ccc;
	color: #666;
}

/* --事務所概要-- */
#aboutus_d4{
	width: 636px;
	margin-top: 15px;
}

.access_text{
	padding-right: 5px;
	padding-left: 5px;
	padding-top: 8px;
}

#gmap{
	margin-left: 5px;
	margin-top: 10px;
	margin-right: 5px;
	padding: 4px;
	background-color: #eee;
}

.g_text{
	padding-top: 3px;
	padding-left: 5px;
	font-size: 11px;
}

.g_text a,
.g_text a:link,
.g_text a:visited {
	color:#666;
	text-decoration:underline;
}

.g_text a:hover,
.g_text a:active {
	color:#666;
	text-decoration:none;
}

/* ----------------------
料金について
------------------------- */
#price_d{}

#price_d h3{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_h3.jpg);
	background-repeat: no-repeat;
	text-indent: 13px;
	height: 28px;
	width: 636px;
}

/* --料金表-- */
#price_d2{width: 636px;}

#price_d2 table{
	width: 626px;
	margin-left: 5px;
	border-collapse: collapse;
	border: 1px solid #ccc;
	margin-top: 10px;
}

#price_d2 table th{
	font-size: 12px;
	line-height: 18px;
	border: 1px solid #ccc;
}

#price_d2 table td{
	font-weight: normal;
	font-size: 12px;
	line-height: 18px;
	text-align: left;
	border: 1px solid #ccc;
	padding-top: 5px;
	padding-right: 5px;
	padding-bottom: 5px;
	padding-left: 8px;
	text-align: left;
	vertical-align: middle;
}

#price_d2 table th#th_service{
	width: 160px;
	background-color: #F4F4F4;
	font-size: 11px;
	font-weight: normal;
	text-align: center;
	vertical-align: middle;
}

#price_d2 table th#th_price{
	width: 236px;
	background-color: #F4F4F4;
	font-size: 11px;
	font-weight: normal;
	text-align: center;
	vertical-align: middle;
}

#price_d2 table th#th_etc{
	background-color: #F4F4F4;
	font-size: 11px;
	font-weight: normal;
	text-align: center;
	vertical-align: middle;
}

#price_d2 table th.th_title{
	color: #333;
	background-color: #eee;
	text-align: left;
	vertical-align: middle;
	padding-top: 5px;
	padding-right: 5px;
	padding-bottom: 5px;
	padding-left: 8px;
	font-weight: normal;
}

.inquiry_box{
	background-image: url(../img/img_inquiry.jpg);
	background-repeat: no-repeat;
	height: 96px;
	width: 606px;
	margin-top: 10px;
	margin-left: 15px;
	margin-top: 10px;
}

.go_form{
	padding-top: 8px;
	padding-left: 396px;
}

.price_text{
	padding-top: 10px;
	padding-right: 5px;
	padding-left: 5px;
}

.inquiry_box p{
	padding-left: 17px;
	padding-top: 15px;
	padding-right: 12px;
	line-height: 18px;
	color: #333;
}

/* --料金に対する考え方-- */
#price_d3{width: 636px;margin-top: 15px;}


/* ----------------------
サービス内容ナビ
------------------------- */
#service_navi{
	margin-bottom: 15px;
}

#service_navi ul{
	height: 26px;
}
#service_navi li{float:left;}
#service_navi a {display: block;}

#service_navi li#kakutei_s a {
	background-image:url(../img/btn_kakutei3.gif);
	background-position:0px 0px;
	width:107px;
	height: 26px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#service_navi li#kakutei_s a:hover, #service_navi li#kakutei_s a:active {
 	background-position:0px 26px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#service_navi li#zeimu_s {margin-left: 5px;}
#service_navi li#zeimu_s a {
	background-image:url(../img/btn_zeimu3.gif);
	background-position:0px 0px;
	width:107px;
	height: 26px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#service_navi li#zeimu_s a:hover, #service_navi li#zeimu_s a:active {
 	background-position:0px 26px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#service_navi li#souzoku_s {margin-left: 5px;}
#service_navi li#souzoku_s a {
	background-image:url(../img/btn_souzoku3.gif);
	background-position:0px 0px;
	width:107px;
	height: 26px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#service_navi li#souzoku_s a:hover, #service_navi li#souzoku_s a:active {
 	background-position:0px 26px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#service_navi li#setsuritsu_s {margin-left: 5px;}
#service_navi li#setsuritsu_s a {
	background-image:url(../img/btn_setsuritsu3.gif);
	background-position:0px 0px;
	width:108px;
	height: 26px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#service_navi li#setsuritsu_s a:hover, #service_navi li#setsuritsu_s a:active {
 	background-position:0px 26px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#service_navi li#kansa_s {margin-left: 5px;}
#service_navi li#kansa_s a {
	background-image:url(../img/btn_kansa3.gif);
	background-position:0px 0px;
	width:108px;
	height: 26px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#service_navi li#kansa_s a:hover, #service_navi li#kansa_s a:active {
 	background-position:0px 26px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

#service_navi li#syaho_s {margin-left: 5px;}
#service_navi li#syaho_s a {
	background-image:url(../img/btn_syaho3.gif);
	background-position:0px 0px;
	width:108px;
	height: 26px;
	text-indent: -9999px;
	overflow:hidden;
	text-decoration:none;
}

#service_navi li#syaho_s a:hover, #service_navi li#syaho_s a:active {
 	background-position:0px 26px;
	text-indent: -9999px;
 	overflow:hidden;
	text-decoration:none;
}

/* ----------------------
確定申告
------------------------- */
#shinkoku_d{}

.sh_box{width: 636px;}
.sh_box_s{
	width: 626px;
	margin-top: 5px;
	margin-right: 5px;
	margin-left: 5px;
}

.sh_box_s li.s_no1{
	background-image: url(../img/icon_no1.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
}
.sh_box_s li.s_no2{
	background-image: url(../img/icon_no2.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
}
.sh_box_s li.s_no3{
	background-image: url(../img/icon_no3.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
}
.sh_box_s li.s_no4{
	background-image: url(../img/icon_no4.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
}
.sh_box_s li.s_no5{
	background-image: url(../img/icon_no5.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
}
.sh_box_s li.s_no6{
	background-image: url(../img/icon_no6.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
}
.sh_box_s li.s_no7{
	background-image: url(../img/icon_no7.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
}

#shinkoku_d h3.no1{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_no1.jpg);
	background-repeat: no-repeat;
	text-indent: 28px;
	height: 28px;
	width: 636px;
	margin-top: 15px;
}

#shinkoku_d h3.no2{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_no2.jpg);
	background-repeat: no-repeat;
	text-indent: 28px;
	height: 28px;
	width: 636px;
	margin-top: 15px;
}

#shinkoku_d h3.no3{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_no3.jpg);
	background-repeat: no-repeat;
	text-indent: 28px;
	height: 28px;
	width: 636px;
	margin-top: 15px;
}

#shinkoku_d h3.no4{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_no4.jpg);
	background-repeat: no-repeat;
	text-indent: 28px;
	height: 28px;
	width: 636px;
	margin-top: 15px;
}

#shinkoku_d h4{
	font-size: 12px;
	font-weight: normal;
	color: #F60;
}

/* ----------------------
税務会計
------------------------- */
#zeimu_d{margin-top: 15px;}

.int{padding-left: 15px;}
.title_s{font-size: 11px;padding-left: 10px;font-weight: normal;}

.ch_box{
	width: 636px;
	background-color: #FFE1CD;
	color: #333;
	background-image: url(../img/img_box01_btm.jpg);
	background-repeat: no-repeat;
	background-position: bottom;
	padding-bottom: 7px;
	margin-top: 3px;
	margin-bottom: 10px;
}

.ch_box_in{
	background-color: #FFE1CD;
	color: #333;
	background-image: url(../img/img_box01_top.jpg);
	background-repeat: no-repeat;
	background-position: top;
	padding-top: 7px;
	padding-right: 10px;
	padding-left: 10px;
}

#zeimu_d h3.no1{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_no1.jpg);
	background-repeat: no-repeat;
	text-indent: 28px;
	height: 28px;
	width: 636px;
	margin-top: 15px;
}

#zeimu_d h3.no2{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_no2.jpg);
	background-repeat: no-repeat;
	text-indent: 28px;
	height: 28px;
	width: 636px;
	margin-top: 15px;
}

#zeimu_d h3.no3{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_h3.jpg);
	background-repeat: no-repeat;
	text-indent: 13px;
	height: 28px;
	width: 636px;
	margin-top: 15px;
}

#zeimu_d h4{
	font-size: 12px;
	font-weight: normal;
	color: #F60;
}

/* ----------------------
会社設立
------------------------- */
#establish_d{}

#establish_d h3.no1{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_h3.jpg);
	background-repeat: no-repeat;
	text-indent: 13px;
	height: 28px;
	width: 636px;
}

#establish_d h3.no2{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_h3.jpg);
	background-repeat: no-repeat;
	text-indent: 13px;
	height: 28px;
	width: 636px;
	margin-top: 15px;
}

#establish_d h4.step1{
	font-size: 12px;
	font-weight: normal;
	background-image: url(../img/icon_step1.gif);
	background-repeat: no-repeat;
	background-position: left 2px;
	text-indent: 50px;
	margin-bottom: 4px;
	color: #F60;
}

#establish_d h4.step2{
	font-size: 12px;
	font-weight: normal;
	background-image: url(../img/icon_step2.gif);
	background-repeat: no-repeat;
	background-position: left 2px;
	text-indent: 50px;
	margin-bottom: 4px;
	color: #F60;
	margin-top: 15px;
}

#establish_d h4.step3{
	font-size: 12px;
	font-weight: normal;
	background-image: url(../img/icon_step3.gif);
	background-repeat: no-repeat;
	background-position: left 2px;
	text-indent: 50px;
	margin-bottom: 4px;
	color: #F60;
	margin-top: 15px;
}

#establish_d h4.step4{
	font-size: 12px;
	font-weight: normal;
	background-image: url(../img/icon_step4.gif);
	background-repeat: no-repeat;
	background-position: left 2px;
	text-indent: 50px;
	margin-bottom: 4px;
	color: #F60;
	margin-top: 15px;
}

#establish_d h4.step5{
	font-size: 12px;
	font-weight: normal;
	background-image: url(../img/icon_step5.gif);
	background-repeat: no-repeat;
	background-position: left 2px;
	text-indent: 50px;
	margin-bottom: 4px;
	color: #F60;
	margin-top: 15px;
}

.sh_box_s h5.s_no1{
	background-image: url(../img/icon_no1_2.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
	font-size: 12px;
	font-weight: normal;
	color: #000;
}

.sh_box_s h5.s_no2{
	background-image: url(../img/icon_no2_2.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
	font-size: 12px;
	font-weight: normal;
	color: #000;
	margin-top: 10px;
}

.sh_box_s h5.s_no3{
	background-image: url(../img/icon_no3_2.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
	font-size: 12px;
	font-weight: normal;
	color: #000;
	margin-top: 10px;
}

.sh_box_s h5.s_no4{
	background-image: url(../img/icon_no4_2.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
	font-size: 12px;
	font-weight: normal;
	color: #000;
	margin-top: 10px;
}

.sh_box_s h5.s_no5{
	background-image: url(../img/icon_no5_2.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
	font-size: 12px;
	font-weight: normal;
	color: #000;
	margin-top: 10px;
}

.sh_box_s h5.s_no6{
	background-image: url(../img/icon_no6_2.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
	font-size: 12px;
	font-weight: normal;
	color: #000;
	margin-top: 10px;
}

.sh_box_s h5.s_no7{
	background-image: url(../img/icon_no7_2.gif);
	background-repeat: no-repeat;
	background-position: left 3px;
	padding-left: 17px;
	font-size: 12px;
	font-weight: normal;
	color: #000;
	margin-top: 10px;
}

.step_box{
	width: 626px;
	background-color: #F3F3F3;
	background-image: url(../img/img_box02_btm.jpg);
	background-repeat: no-repeat;
	background-position: bottom;
	padding-bottom: 7px;
	margin-top: 2px;
}

.step_box_in{
	background-color: #F3F3F3;
	background-image: url(../img/img_box02_top.jpg);
	background-repeat: no-repeat;
	background-position: top;
	padding-top: 7px;
	padding-right: 10px;
	padding-left: 10px;
}

/* ----------------------
相続・贈与
------------------------- */
#souzoku_d{}

#souzoku_d h3.no1{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_no1.jpg);
	background-repeat: no-repeat;
	text-indent: 28px;
	height: 28px;
	width: 636px;
	padding-bottom: 5px;
}

#souzoku_d h3.no2{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_no2.jpg);
	background-repeat: no-repeat;
	text-indent: 28px;
	height: 28px;
	width: 636px;
	padding-bottom: 5px;
	margin-top: 15px;
}

#souzoku_d h3.no3{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_no3.jpg);
	background-repeat: no-repeat;
	text-indent: 28px;
	height: 28px;
	width: 636px;
	padding-bottom: 5px;
	margin-top: 15px;
}

.r_box{
	width: 626px;
	background-color: #FFE1CD;
	background-image: url(../img/img_box03_btm.jpg);
	background-repeat: no-repeat;
	background-position: bottom;
	padding-bottom: 7px;
	margin-bottom: 15px;
}

.r_box_in{
	background-color: #FFE1CD;
	background-image: url(../img/img_box03_top.jpg);
	background-repeat: no-repeat;
	background-position: top;
	padding-top: 7px;
	padding-right: 10px;
	padding-left: 10px;
	color: #333;
}

#souzoku_d h4.cr{
	font-size: 12px;
	font-weight: normal;
	color: #F60;
}

/* ----------------------
社会保険・行政業務
------------------------- */
#social_d{}

#social_d h3.no1{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_h3.jpg);
	background-repeat: no-repeat;
	text-indent: 13px;
	height: 28px;
	width: 636px;
	padding-bottom: 5px;
}

#social_d h3.no2{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_h3.jpg);
	background-repeat: no-repeat;
	text-indent: 13px;
	height: 28px;
	width: 636px;
	padding-bottom: 5px;
	margin-top: 15px;
}

.sh_box_s h4.s2_no1{
	background-image: url(../img/icon_no1_2.gif);
	background-repeat: no-repeat;
	background-position: 5px 3px;
	padding-left: 17px;
	font-size: 12px;
	font-weight: normal;
	color: #000;
	border: 3px solid #FFD6BA;
	text-indent: 5px;
	float: left;
	padding-right: 7px;
	margin-bottom: 3px;
}

.sh_box_s h4.s2_no2{
	background-image: url(../img/icon_no2_2.gif);
	background-repeat: no-repeat;
	background-position: 5px 3px;
	padding-left: 17px;
	font-size: 12px;
	font-weight: normal;
	color: #000;
	border: 3px solid #FFD6BA;
	text-indent: 5px;
	float: left;
	padding-right: 7px;
	margin-bottom: 3px;
	margin-top: 10px;
}

.sh_box_s h4.s2_no3{
	background-image: url(../img/icon_no3_2.gif);
	background-repeat: no-repeat;
	background-position: 5px 3px;
	padding-left: 17px;
	font-size: 12px;
	font-weight: normal;
	color: #000;
	border: 3px solid #FFD6BA;
	text-indent: 5px;
	float: left;
	padding-right: 7px;
	margin-bottom: 3px;
	margin-top: 10px;
}

.sh_box_s h4.s2_no4{
	background-image: url(../img/icon_no4_2.gif);
	background-repeat: no-repeat;
	background-position: 5px 3px;
	padding-left: 17px;
	font-size: 12px;
	font-weight: normal;
	color: #000;
	border: 3px solid #FFD6BA;
	text-indent: 5px;
	float: left;
	padding-right: 7px;
	margin-bottom: 3px;
	margin-top: 10px;
}

/* ----------------------
監査・コンサルティング
------------------------- */
#consul_d{}

#consul_d h3.no1{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_h3.jpg);
	background-repeat: no-repeat;
	text-indent: 13px;
	height: 28px;
	width: 636px;
}

#consul_d h3.no2{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_h3.jpg);
	background-repeat: no-repeat;
	text-indent: 13px;
	height: 28px;
	width: 636px;
	margin-top: 15px;
}

#consul_d h3.no3{
	font-size: 12px;
	line-height: 28px;
	font-weight: bold;
	background-image: url(../img/bar_h3.jpg);
	background-repeat: no-repeat;
	text-indent: 13px;
	height: 28px;
	width: 636px;
	margin-top: 15px;
}

#consul_d h4{
	font-size: 12px;
	font-weight: normal;
	color: #F60;
}

/* ----------------------
サイトマップ
------------------------- */
#sitemap_d{}

#sitemap_d li.sitemap1{
	background-image: url(../img/img_icon.gif);
	background-repeat: no-repeat;
	background-position: 10px 7px;
	line-height: 16px;
	text-indent: 28px;
	border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #666;
	padding-bottom: 10px;
	padding-top: 5px;
}

#sitemap_d li.sitemap2{
	background-image: url(../img/img_icon2.gif);
	background-repeat: no-repeat;
	background-position: 10px 12px;
	text-indent: 28px;
	line-height: 16px;
	border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #666;
	padding-bottom: 10px;
	padding-top: 10px;
}

#sitemap_d li.sitemap3{
	background-image: url(../img/img_icon2.gif);
	background-repeat: no-repeat;
	background-position: 28px 12px;
	text-indent: 46px;
	line-height: 16px;
	border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #666;
	padding-bottom: 10px;
	padding-top: 10px;
}





/* ----------
フッター
------------- */
#footer {
	clear: both;
	width: 915px;
	height: 180px;
	position: relative;
	margin-top: -180px; /* negative value of footer height */
	background-image: url(../img/img_footer.jpg);
	background-repeat: no-repeat;
	margin-right: auto;
	margin-left: auto;
	background-position: top;
} 

/* CLEAR FIX*/
.clearfix:after {content: ".";
	display: block;
	height: 0;
	clear: both;
	visibility: hidden;}
.clearfix {display: inline-block;}
/* Hides from IE-mac \*/
* html .clearfix { height: 1%;}
.clearfix {display: block;}
/* End hide from IE-mac */


#footer_box{
	height: 87px;
	width: 915px;
	text-align: left;
}

#footer_box h2{
	font-size: 16px;
	line-height: 100%;
	font-weight: normal;
	padding-top: 18px;
	padding-left: 342px;
}

.text_12{font-size: 12px;
}

#footer_box p{
	line-height: 100%;
	padding-left: 342px;
	padding-top: 4px;
}

#footer_box ul{
	padding-left: 342px;
}

#footer_box li{
	line-height: 100%;
	padding-top: 11px;
}


#footer_box2{
	width: 915px;
}

#footer_navi{
	text-align: left;
	float: left;
	width: 592px;	
}

#footer_navi ul{
	padding-top: 14px;
	padding-left: 10px;
}
#footer_navi li{
	padding-bottom: 17px;
	line-height: 100%;
}


#key{
	width: 323px;
	float: right;
}

#key h2{
	font-size: 11px;
	line-height: 100%;
	font-weight: normal;
	text-align: right;
	letter-spacing: -0.1em;
	padding-right: 10px;
	padding-top: 33px;
	padding-bottom: 5px;
}

#key p{
	font-size: 11px;
	line-height: 100%;
	text-align: right;
	padding-right: 10px;
}

/* ------------------------------
---------------------------------
sexylightbox
---------------------------------
--------------------------------- */

#SLB-Wrapper
{
  margin:0.5em 0;
  margin:auto;
  font-family:Verdana;
  text-align: left;
  position: absolute;
}

#SLB-Wrapper #SLB-Background
{
  position: absolute;
  left:7px;
  top:7px;
  float:left;
}

#SLB-Wrapper #SLB-Top
{
  background:transparent no-repeat scroll 100% 0;
  height:28px;
  margin:0 0 0 18px;
}

#SLB-Wrapper #SLB-Top a
{
  float:right;
  display:inline;
  padding:0;
  margin:5px 10px;
  width:41px;
  height:16px;
  text-decoration:none;
}

#SLB-Wrapper #SLB-Top a:hover
{
  background-position:0px -16px;
}

#SLB-Wrapper #SLB-Top img
{
  float:right;
  border:0px;
  margin:6px 10px;
  width:41px;
  height:16px;
}

#SLB-Wrapper #SLB-Top div
{
  background:transparent no-repeat scroll 0 0;
  font-size:0;
  height:28px;
  left:-18px;
  line-height:0;
  position:relative;
  width:18px;
}

#SLB-Wrapper #SLB-Bottom
{
  background:transparent no-repeat scroll 0 43%;
  height:20px;
  margin:0 18px 0 0;
}

#SLB-Wrapper #SLB-Bottom #SLB-BottomRight
{
  background:transparent no-repeat scroll 100% 43%;
  font-size:0;
  height:20px;
  right:-18px;
  line-height:0;
  position:relative;
  width:100%;
  float:right;
}

#SLB-Wrapper #SLB-Bottom.SLB-bbnav,
#SLB-Wrapper #SLB-Bottom.SLB-bbnav #SLB-BottomRight
{
  height:52px;
}

#SLB-Wrapper #SLB-Bottom.SLB-bbnav
{
  background-position:0 100%;
}

#SLB-Wrapper #SLB-Bottom.SLB-bbnav #SLB-BottomRight
{
  background-position:100% 100%;
}

#SLB-Wrapper #SLB-Contenido
{
  border-left: 7px solid #000;
  border-right: 7px solid #000;
}

#SLB-Wrapper #SLB-Bottom #SLB-Navegador
{
  font-size: 11px;
  color: #fff;
  height:30px;
  border-left:0px;
  border-right:0px;
  padding:10px 0px;
  margin:0;
  line-height:11px;
  float:left;
  width:100%;
}

#SLB-Wrapper #SLB-Navegador #SLB-Right,
#SLB-Wrapper #SLB-Navegador #SLB-Left
{
  display:inline;
  padding:0;
  margin:0;
  width:26px;
  height:26px;
  text-decoration:none;
}

#SLB-Wrapper #SLB-Navegador #SLB-Right
{
  background-position:26px 0;
  margin:0 18px 0 10px;
  float:right;
}

#SLB-Wrapper #SLB-Navegador #SLB-Right:hover
{
  background-position:26px -26px;
}

#SLB-Wrapper #SLB-Navegador #SLB-Left
{
  background-position:52px 0;
  margin-right:10px;
  float:left;
}

#SLB-Wrapper #SLB-Navegador #SLB-Left:hover
{
  background-position:52px -26px;
}

#SLB-Wrapper #SLB-Navegador strong
{
  display: block;
  padding-top:5px;
}