@charset "utf-8";
/*    共通設定部   　*/

body,
body * {
   margin: 0; padding: 0; 
  }
 
body {
   height:100%;
   background-color:#e7e7e7;  
   font-family: "ＭＳ Ｐゴシック","Osaka", sans-serif;
   font-size: 13px;
   line-height: 1.4;
   color:#666;
   margin: 0 ; padding: 0;
   text-align: center;
  }

img {
   border:none;
  vertical-align:top;
   }

html,body {
   scrollbar-arrow-color: #369;
   scrollbar-base-color:#fff;
   scrollbar-darkshadow-color:#fff;
   scrollbar-highlight-color:#306;
   scrollbar-shadow-color:#306;
   scrollbar-track-color:#fff;
	}


h1 {font-size: 17px;}
h2 {font-size: 16px;}
h3 {font-size: 15px; color: #66f;}
h4 {font-size: 13px; color: #369;}
h5 {font-size: 12px; color: #369;}

h1,h2,h3,h4,h5,p, ul, li, dl, dt, dd { margin: 0; padding:0; border:0;}  


/* 文字カラー設定　*/
.gold { color: #999900;}
.orange { color:#FF6600; }
.blue { color: #6699FF; }
.yellow { color: #FFCC00; }
.green { color: #009900; }
.pink { color: #FF33FF; }
.red { color: #FF0066; }
.mazenta { color: #f69; }
.maroon { color:#AD5C5C;}
.underline { border-bottom: 1px solid #333; }

/* フォントスタイル設定   ＜フッター設定＞部 */
p dfn { font-style: normal; }
address { 
   margin-top: 30px;
   font-style: normal;
   text-align: center;
  }  
address.right { color: #CCCCCC; }
.copy { 
   margin : 10px 0;
   text-align: center; 
   font-family:"Times New Roman", Times, serif;
   }
em {
   font-style: normal;
   }
/* ---------------------------≪共通設定　終了≫----------------------- */


/* -------≪ボデイ部設定≫ -------------------------------------------- */

/* ■　ボディ部設定　■　*/

#cb {
   width: 760px; height:100%;
   margin: 0 auto ; padding: 0; 
   text-align: left;
   background-color: #FFFFFF;
   }
   
   
/* ■　ヘッダー　■　*/
#header {
   position: relative;
   width: 760px;
   height: auto;
   margin: 0; padding: 0;
  }
#header h1 {
   position: absolute;
   top: 60px;
   left: 180px;
   font-size: 16px;
   color:#083283;
   }  
#header h3 {
   position: absolute;
   top: 125px;
   left: 108px;
   font-family: "ＭＳ Ｐゴシック", Osaka;
   font-size: 15px;
   color: #083283;
   } 

#header h4 {
   position: absolute;
   top: 145px;
   left: 480px;
   font-size: 14px;
   color: #330099;
   }

/* ■　グローバルナビゲーション　■　*/

#global-navi {
   margin: 0 ; padding: 0; border: 0;
   width:760px; height: 32px;
   }  

#global-navi ul {
   border:0;
   margin:0;
   padding:0;
   list-style-type: none;
  }
#global-navi ul li { 
   display: block;
   float: left; 
   border:0; margin: 0; padding:0;
  }  
  
 /* -------------------------------- */   
  
 
   
/*  ■　コンテンツ　■　　*/
    
#contents {
   width: 760px; height: auto;
   background-color:#FFFFFF;     
   margin: 15px 0 0 0;
   padding: 0; 
  }



/* -----------Right部------------------*/   
#rightcol {
   width: 500px;
   height: 100%;
   background-color: white; 
   float: right;
   margin: 0 3px 40px 7px;
   }
   
#detailnavi {
   margin: 0 0 15px 0  ;
   padding: 0 ;
   text-align: left;
   }
#detailnavi ul{
   list-style: none;
   margin: 0;
   padding: 0;
   }
#detailnavi li {
   display: inline;
   margin: 0;
   padding: 0 12px 0 0;
   }
#detailnavi a {
   font-size:12px;    
   }       
li.cr {
   font-size: 12px;
   color: orange;
   }


#syorui {
   width: 430px; 
   height: 30px;
   margin: 10px 35px 10px 35px;
   }
#syorui ul{
   list-style: none;
   margin: 0;
   padding: 0;
   }
#syorui li {
   display: block;
   float: left;
   margin: 0;
   padding: 0;
   }
   
#company-law {
   width: 480px; 
   margin: 10px 10px 30px 10px;
   }
#company-law ul{
   list-style: none;
   margin: 0;
   padding: 0;
   }
#company-law li {
   display: block;
   float: left;
   margin: 0;
   padding: 0;
   }   
   
#table01 {
   padding-bottom: 12px;
   border-bottom: 1px dotted #ccc;
   } 
   
#table02 {
   margin: 10px 0 0 0;
   }   
#table02 td {
   padding: 2px 4px;
   vertical-align: top;
   }   
#t1 {
   width: 190px;
   }
#t2 {
   width: 165px;
   }
#t3 {
   width:88px;
   }   
   
#table02 .th {
   background-color: #6666FF;
   color: white;
   text-align: center;
   }

#table03 {
   margin: 20px 0 0 0;
   }   
#table03 td {
   padding: 2px 4px;
   vertical-align: top;
   }   
#t10 {
   width: 190px;
   }
#t20 {
   width: 131px;
   }
#t30 {
   width: 131px;
   }   
   
#table03 .th {
   background-color: #FF9966;
   color: white;
   text-align: center;
   }

#table04 {
   margin: 20px 0 0 0;
   }   
#table04 td {
   padding: 2px 4px;
   vertical-align: top;
   }   
#t11 {
   width: 190px;
   }
#t21 {
   width: 151px;
   }
#t31 {
   width: 111px;
   }   
#table04 .th {
   background-color: #FF9966;
   color: white;
   text-align: center;
   }   

table.joseikin {
   margin:0 auto ;
   width: 480px;
   }
.th1 {
   background-color:#6666FF;
   color: #FFFFFF;
   font-size: 13px;
   width: 173px;
   }
.joseikin td {
   padding: 3px 4px;
   }
.th2 {
   background-color: #FF9933;
   color: #FFFFFF;
   font-size: 13px;
   }
.th3 {
   background-color: #33CC33;
   color: #FFFFFF;
   font-size: 13px;
   }

.th4 {
   background-color: #FFFF99;
   color: #666;
   font-size: 13px; 
   vertical-align: top;
   width: 110px;
   }
.kaisya th {
   background-color:#66CCFF;
   color: #FFFFFF;
   font-size: 13px;
   text-align: center;
   }
.kaisya td {
   padding: 3px 2px 3px 3px;
   vertical-align: top;
   }
.kaisya {
   margin: 0px auto;
   }
th#w01 {
   width: 110px;
   }
   
th#w02 {
   width: 174px;
   }
th#w03 {
   width: 174px;
   }

   
#mes01 {
   width: 490px;
   margin: 0;
   padding: 10px 0 10px 10px;
   border: 1px solid #ccc;
   height: auto;
   }
   
#mes02, #mes03, #mes04 {
   width: 487px;
   margin-top: 10px;
   padding: 10px 0 10px 13px;
   border: 1px solid #ccc;
   height: auto;
   }
      
#rightcol h2 {
   color: white;
   background: url(../images/bg/bar_blue.gif)  left top no-repeat;
   width: 465px;
   margin: 0;
   padding: 4px 0 3px 22px;
   }
  
#rightcol h3 {
   color: #6699CC;
   width: 415px;
   margin: 10px 12px 6px 60px;
   } 
#rightcol h4 {
   width: 459px;
   margin: 6px 0 6px 28px;
   }   

#rightcol p {
   width: 440px;
   margin-left: 40px;
   padding-right: 7px;
   }
   
   
.pict {
   float: right;
   }

.pict1 {
   float: left;
   margin:6px 10px 4px 0;
   } 

   
div.line {
   border-bottom: 1px dotted #ccc;
   margin: 5px 0 5px 25px;
   padding: 0;
   width: 450px;
   }


#sample {
   clear: both;
   width: 460px;
   margin: 15px 0 5px 0;
   padding: 0 10px 10px 0;   
   border: solid 1px #99CC33;
   color: #999933; 
   }
#sample h3 {
　 width: 410px;
   }
   
#sample p {
   width: 410px;
   }

   
#deny {   
   width: 490px;
   margin: 15px 5px 15px 0;
   padding: 8px 0;
   border: 1px solid #9c0;
   }
   
 #deny0 {   
   width: 470px;
   margin: 15px 5px 15px 0;
   padding: 8px 0;
   border: 1px solid #9c0;
   }  
 #deny0 p {
   width: 430px;
   }  
#up {   
   width: 470px;
   margin: 15px 5px 22px 0;
   padding: 8px 0;
   border: 1px solid #9c0;
   }  



   
   
/* －－－ service テーブル０１－－－－－－－ */  
#table01 th {
  color: #6699CC;
  }
#table01 td {
  font-size: 12px;
  line-height: 1.2;
  }  
     
#rightcol h3.ref {
  color:#FF3366;
  }  
#rightcol p.map {
  width: 425px;
  height: 424px;
  border: 1px solid #990;
  text-align: center;
  margin: 20px auto;
  padding: 0;
  }
  
#form {
   width: 498px;
   margin-top: 10px;
   padding: 0 0 15px 0;
   height: auto; 
   border: 1px solid #ccc; 
   }
#form h2 {
   color: white;
   background: url(../images/bg/bar_green.gif) left top no-repeat;
   width: 400px;
   margin: 15px auto 0 auto;
   padding: 4px 0 3px 0;   
   text-align: center;
   }
table#contact {
   width: 490px;
   margin: 0 4px;
   }
p#button { 
   text-align:center;
   margin: 10px 0;
   }   
.text1 {
   background-color:#f3f3f3;
   padding:2px;
   width: 98%;
   }   
  

/*------Left部------------------*/

#leftcol {
   width: 235px; height: 100%;
   background-color:white;
   margin: 0 0 0 3px;
   float: left;
   }
 
 
#left-navi {
    margin:0  ; padding: 0; border: 0;
	width: 235px; height: 100%;
	 }
#left-navi ul {
   border:0;
   margin:0;
   padding:0;
    }
#left-navi ul li {
   margin:0;
   padding: 0;
   list-style-type: none;
   } 
#left-navi a {
   display:block;
   width:100%;
   } 
 
 
  
#menu {
   width: 225px;
   height: auto;
   margin-top: 20px;
   padding-left: 5px;
   margin-bottom: 10px;
   line-height:1.2;
   }
   
#menu h4 {
   margin: 6px 0 4px 0;
   color: #69c;
   }
h4.line {
   margin: 4px 0;
   padding: 0 0 3px 0;
   width: 90%;
   color: #69c;
   border-bottom: 1px solid #ccc;
    }  
   
#support {
   width: 230px; height: 300px;
   margin: 30px 0 10px 5px;
   background: url(../images/top/guts.jpg) top left no-repeat;
    }
#support h4 {
   color:#69c;
   padding: 4px 0 2px 12px;
   width: 218px;
   }
#support p {
   color: #69c;
   font-size: 12px;
   line-height: 1.4;  
   padding: 8px 0 0 10px;
   width: 220px;
   }  
 
#tofaq {
   width: 228px; height: auto;
   margin: 20px 0 10px 5px;
   border: 1px solid #993; 
   }
#tofaq h4 {
   color:#69c;
   margin-top: 4px;
   padding: 4px 0 2px 12px;
   width: 218px;
   }
#tofaq p {
   color: #69c;
   font-size: 12px;
   line-height: 1.6;  
   padding: 8px 4px 0 6px;
   width: 220px;
   }   
   
#relax {
   width: 228px; height: auto;
   margin: 20px 0 10px 5px;
   border: 1px solid #993; 
   }
#relax h4 {
   color:#69c;
   margin-top: 4px;
   padding: 4px 0 2px 12px;
   width: 218px;
   }
#relax p.tatsuki { 
   text-align: center;
   margin: 10px auto;
   } 
   
   
#relax p {
   color: #666;
   font-size: 12px;
   line-height: 1.6;  
   padding: 8px 4px 0 6px;
   width: 220px;
   }    
 
 
 
 
 
 
 
#tsuchiya02 {
   width: 230px; height: 600px;
   margin: 30px 0 10px 5px;
   background: url(../images/indicate/tsuchiya.jpg) top left no-repeat;
    }
#tsuchiya02 h4 {
   color:#69c;
   padding: 4px 0 2px 12px;
   width: 218px;
   }
#tsuchiya02 p {
   color: #666;
   font-size: 12px;
   line-height: 1.8;  
   padding: 8px 0 0 10px;
   width: 220px;
   }   
 
#tsuchiya03 {
   width: 230px; height: 300px;
   margin: 30px 0 10px 5px;
  }  

/* ■　サイトインフォ　■　*/

#siteinfo {
   clear: both;
   width: 760px;
   background-color:#FFFFFF;
    }  
   
#area {
   margin: 0 75px;
   padding: 8px 20px;
   width: 570px;
   border: 1px solid #ccc;
    }
#area h5{
   margin-top: 4px;
   }	
	
#area p {
   width: 555px;
   font-size: 12px;
   line-height: 1.4;
   color: #a4b7c7;
   padding: 0 0 0 15px;
   }	 
	   
#txtnavi {
   width: 760px;
   margin: 40px 0 0 0 ;
   padding: 5px 0 8px 0;
   color:#a4b7c7;
   text-align: center;
  }
   
#txtnavi ul{
   margin: 0; padding: 0;
 } 
 
#txtnavi li {
   display: inline;
   margin: 0 ; padding-left: 8px;
  }
#txtnavi li a {
   font-size: 12px;
  }

#txtnavi a {color: #a4b7c7; background: transparent; text-decoration: none;}
#txtnavi a:link {color: #a4b7c7; background: transparent; text-decoration: none;}
#txtnavi a:visited {color:#a4b7c7; background: transparent; text-decoration: none;}
#txtnavi a:hover {color: #66CCFF  ; background: transparent; text-decoration: none;}
#txtnavi a:active {color:#66CCFF  ; background: transparent; text-decoration: none;}
#txtnavi a:focus {color: #66CCFF  ; background: transparent; text-decoration: none;}  
  
/*-------------------◆　会社設立関係　◆--------------------------------------*/
  
p.hd { margin-top: 15px; }  
  
#es-papers {
   width: 222px;
   height: auto;
   margin-top: 20px;
   padding-left: 8px;
   margin-bottom: 10px;
   font-size:12px;
   line-height:1.2;
   }
   
#es-papers h4 {
   margin: 6px 0 4px 0;
   color: #69c;
   }
h4.line {
   margin: 4px 0;
   padding: 0 0 3px 0;
   width: 90%;
   color: #69c;
   border-bottom: 1px solid #ccc;
    }  
  
.fs11 {
   font-size: 12px;
   } 
 
#es-papers01 {
   width: 222px;
   height: auto;
   margin-top: 20px;
   padding-left: 8px;
   padding-top: 10px;
   margin-bottom: 10px;
   font-size:12px;
   line-height:1.2;
   border: 1px solid #999;
   } 
 
  
   
#tsuchiya {
   width: 230px; height: 300px;
   margin: 30px 0 10px 5px;
   background: url(../images/establish/guts_tsuchiya.jpg) top left no-repeat;
   }
#tsuchiya h4 {
   color:#69c;
   padding: 4px 0 2px 12px;
   width: 218px;
   }
#tsuchiya p {
   color: #69c;
   font-size: 12px;
   line-height: 1.5;  
   padding: 10px 0 0 10px;
   width: 220px;
   }     
   
#conect {
   width: 230px; height: 300px;
   margin: 15px 0 10px 5px;
   }  
#conect1 {
   width: 230px; height: 310px;
   margin: 15px 0 10px 5px;
   }     
   

/*------------よくあるご質問----------------------*/

.bar {
   width: 470px;
   text-align: center;
   border-bottom: 1px dotted #999;
   margin: 15px 0;
   }
#qa {
   margin: 50px 0 0 0;
   }

#qa h3 {
   color: #6699CC;
   width: 455px;
   margin: 30px 12px 6px 20px;
   }
#qa p.up {
   text-align: right; 
   width: 420px;
   margin-right: 18px;   
   }   
   
/*-----------税制-------------------------------*/

.topic {
   border: 1px solid #996;
   width: 477px;
   margin: 10px 8px 12px 0;
   padding: 10px 0;
   }

.topic h3.theme {
   margin: 10px 10px 0 30px;
   width: 337px;
   padding: 0;
   }
   
.topic p.date {
   margin: 20px 0 0 0;
   width: 100px;
   }   
   
.topic h3,p.date {
   display: inline;
   }   
p.article {
   margin: 6px 0;
   width: 465px;
   padding-right: 12px;
   }
   
.emphasis {
   border: 1px solid #333;
   font-weight: bold;
   padding-left: 0.2em;
   }   
.emphasisi1 {
   font-weight: bold;
   color:#6633FF;
   } 
.emphasis2 {
   text-decoration: underline;
   }
 
   
#compare {
   width: 450px;
   margin: 10px 10px 0 17px;
   }
   
#common {
   float: left;
   width: 220px;
   }
#nova {
  float: right;
   width: 220px;
   }   
#end {
   clear: both;
   width: 477px;
   margin: 6px 0
   }

      
#blog {
   margin: 0 0 10px 0;
   text-align: center;
   }   
   
/* リンク設定　*/
#es-papers a {color: #69f; background: transparent;}
#es-papers a:link {color: #69f; background: transparent;}
#es-papers a:visited {color: #69c; background: transparent;}
#es-papers a:hover {color: #6ff; background: white;}
#es-papers a:active {color: #6ff; background: white; text-decoration: none;}

#mes01 a {color: #69f; background: transparent;}
#mes01 a:link {color: #69f; background: transparent;}
#mes01 a:visited {color: #69c; background: transparent;}
#mes01 a:hover {color: #6ff; background: white;}
#mes01 a:active {color: #6ff; background: white; text-decoration: none;} 

#tsuchiya02 a {color: #69f; background: transparent;}
#tsuchiya02 a:link {color: #69f; background: transparent;}
#tsuchiya02 a:visited {color: #69c; background: transparent;}
#tsuchiya02 a:hover {color: #6ff; background: white;}
#tsuchiya02 a:active {color: #6ff; background: white; text-decoration: none;}   
   
   
 /*-------------------更新情報-------------------*/
 
#news {
   width: 465px;
   margin: 10px 8px 0 7px　;
   }  
   
.name {
   text-align: right;
   }
   

 /*-------------------個人事業者-------------------*/  
 
p#indiv {
   margin: 6px 0 15px 0;
   padding: 0 10px 0 0;
   width: 480px;
   }
.br {
  clear: both;
  }