BODY {
color: #333333;
background-color: #FFFFFF;
margin: 0px 0px 0px 0px;
}

TABLE.all {
width: 765px;
height: 100%;
background-color: #FFFFFF;
border-width: 0px;
border-spacing: 0px; 
padding: 0px 0px 0px 0px;
margin: 0px;
text-valign: top;
}
.ryoukin {
border: 1px;
border-color: #41B8D4;
border-style: solid;
border-collapse: collapse;
}




TD.line1 {
width: 765px;
border-width: 0px;
border-spacing: 0px; 
border-collapse: collapse;
background-color: #FFFFFF;
padding: 0px 0px 4px 4px;
margin: 0px;
}
.line2 {
width: 765px;
border-width: 0px;
border-spacing: 0px; 
border-collapse: collapse;
background-image: url(../img/brandingBar_2.jpg);
padding: 0px 0px 0px 0px;
margin: 0px;
}
.line3 {
width: 765px;
height: 2px;
border-width: 0px;
border-spacing: 0px;
border-collapse: collapse;
background-image: url(../img/brandingBar_2.jpg);
padding: 0px 0px 0px 0px;
margin: 0px;
}
.line4 {
width: 765px;
height: 3px;
border-width: 0px;
border-spacing: 0px; 
border-collapse: collapse;
background-image: url(../img/brandingBar_2.jpg);
padding: 0px 0px 0px 0px;
margin: 0px;
}
.line5 {
width: 765px;
border-width: 0px;
border-spacing: 0px; 
border-collapse: collapse;
background-image: url(../img/brandingBar_2.jpg);
padding: 0px 0px 5px 0px;
text-align: center;
margin: 0px;
}
.menu {
width: 150px;
border-width: 0px;
border-spacing: 0px; 
background-color: #F2F97F;
padding: 9px 0px 0px 0px;
margin: 0px;
line-height:0px;
}
.naiyou {
width: 600px;
border-width: 0px;
border-spacing: 0px; 
background-color: #FFFFFF;
padding-top: 0px;
padding-right: 0px;
padding-bottom: 0px;
padding-left: 15px;
margin: 0px;
}
.komidashi1 { 
background-color: #41B8D4;
width: 2px;
} 
.komidashi2 { 
padding: 0px 15px 0px 4px;
width: auto;
}
.komidashi3 { 
background-color:  #41B8D4;
width: auto;
} 
.ryoukin1 {
border: 1px;
border-style: solid;
border-color: #41B8D4;
border-collapse: collapse; 
background-color: #F2F97F;
padding: 4px 8px 4px;
}
.ryoukin2 {
border: 1px;
border-style: solid;
border-color: #41B8D4;
border-collapse: collapse; 
background-color: #FFFF99;
padding: 4px 8px 4px;
}
.ryoukin3 {
border: 1px;
border-style: solid;
border-color: #41B8D4;
border-collapse: collapse; 
background-color: #FFFFFF;
padding: 4px 8px 4px;
}
.mail {
border: 1px;
border-color: #41B8D4;
border-style: solid;
border-collapse: collapse;
width: 480px;
}
.jimusyo {
border: 1px;
border-color: #41B8D4;
border-style: solid;
border-collapse: collapse;
}






Div.menu1{
width:120px;
height:24px;
border-width:1px;
border-color: #41B8D4;
background-color: #FFFF99;
border-style: solid;
padding: 0px 0px 0px 6px;
margin: 0px;
text-align:left;
}
.menublog{
width:120px;
height:24px;
border-width:1px;
border-color: #F2F97F;
background-color: #F2F97F;
border-style: solid;
padding: 0px 0px 0px 6px;
margin: 0px;
text-align:left;
}
.midashi1 {
height:24px;
border-width: 0px;
background-image: url(../img/midashi.jpg);
background-color: #41B8D4;
border-style: solid;
padding: 0px 0px 0px 6px;
margin: 0px;
text-align:left;
}
.dot {
width: 480px;
background-color: #FFFFFF;
border-width: 2px;
border-color: #41B8D4;
border-style: dotted;
padding-top: 2px;
padding-bottom: 2px;
padding-left: 15px;
padding-right: 2px;
margin: 0px;
}
.mailleft {
border: 1px;
border-style: solid;
border-color: #41B8D4;
border-collapse: collapse; 
background-color: #F2F97F;
padding: 15px 12x 12px;
width: 120px;
}
.mailright {
border: 1px;
border-style: solid;
border-color: #41B8D4;
border-collapse: collapse; 
background-color: #FFFFFF;
padding: 15px 12px 12px;
width: 360px;
}
.jimusyoleft {
border: 1px;
border-style: solid;
border-color: #41B8D4;
border-collapse: collapse; 
background-color: #F2F97F;
padding: 4px 8px 4px;
width: 130px;
text-align: right;
}
.jimusyoright {
border: 1px;
border-style: solid;
border-color: #41B8D4;
border-collapse: collapse; 
background-color: #FFFFFF;
padding: 4px 8px 4px;
width: 370px;
text-align: left;
}

.saiyouleft {
border: 1px;
border-style: solid;
border-color: #41B8D4;
border-collapse: collapse; 
background-color: #F2F97F;
padding: 4px 8px 4px;
width: 100px;
text-align: left;
}

.saiyouright {
border: 1px;
border-style: solid;
border-color: #41B8D4;
border-collapse: collapse; 
background-color: #FFFFFF;
padding: 4px 8px 4px;
width: 420px;
text-align: left;
}

.box {
BORDER: 0px;
WIDTH: 285px;
padding: 2px 0px 12px 12px;
}







A:link { color: #41B8D4; } 
A:visited { color: #41B8D4; } 
A:hover { color: #D15D55; } 
A:active { color: #F2F97F; } 

FONT.H1{
font-size:10px;
line-height:10px;
}
.H2{
font-size:12px;
line-height:20px;
}
.H4{
font-size:12px;
line-height:20px;
}
.M0{
font-size: 10px;
line-height:10px;
}
.M2{
font-size: 10px;
line-height:24px;
}
.M3{
font-size:12px;
line-height:24px;
color: #333333;
font-weight: bold;
}
.M4{
font-size:12px;
line-height:24px;
font-weight: bold;
}
.copyright{
font-size:12px;
line-height:18px;
}
.C1{
font-size: 10px;
line-height: 10px;
color: #D15D55;
}
.C2{
font-size: 12px;
line-height: 24px;
color: #D15D55;
}

.E1{
font-size: 12px;
line-height: 20px;
color: #FF0000;
}
.E2{
font-size: 12px;
line-height: 24px;
color: #FF0000;
font-weight: bold;
}












HR.hr1 {
width: 765px;
height: 1px;
border-style: solid;
border-color: #333333; 
}
.hr2 {
height: 1px;
border-style: solid;
border-color: #333333;
}









h1 {
	font-size: 10px;
	line-height: 10px;
	font-weight: normal;
	margin: 6px 0px 2px;
	padding: 0px;
}



/* 2010.08.03 レイアウト調整のためのCSS */

/*========================================

  descripition

========================================*/

table#descripition {
  margin: 0 auto;
  padding: 0;
}

table#descripition td {
  padding: 6px 0 2px;
}

table#descripition td h1,
table#descripition td h2 {
  display: inline;
  font-size: 10px;
  line-height: 10px;
  font-weight: normal;
  margin: 0;
  padding: 0;
}

/*========================================

  header

========================================*/

table#header {
  margin: 0 auto;
  padding: 0;
}

table#header img {
  display: block;
  margin: 0;
  padding: 0;
}

/*========================================

  container

========================================*/

table#container {
  margin: 0 auto;
  padding: 0;
}

/*=========================
  #main
=========================*/

table#container td#main {
  width: 683px;
}

table#container td#main div#main-inner {
  margin: 0 0 0 20px;
}

/* #global-nav
---------------*/

table#container td#main ul#global-nav {
  list-style-type: none;
  width: 683px;
  height: 33px;
  margin: 0 0 28px;
  padding: 0;
  text-align: left;
}

table#container td#main ul#global-nav li {
  list-style-type: none;
  float: left;
  clear: none;
  margin: 0;
  padding: 0;
}

table#container td#main ul#global-nav li span {
  display: block;
  width: 144px;
  height: 33px;
  background: url(../img/button/global-nav.gif) no-repeat 0px 0px;
  text-indent: -9999px;
}

table#container td#main ul#global-nav li.tax-accounting span {
  background: url(../img/button/global-nav.gif) no-repeat 0px 0px;
}

table#container td#main ul#global-nav li.social-insurance span {
  background: url(../img/button/global-nav.gif) no-repeat -144px 0px;
}

table#container td#main ul#global-nav li.administration span {
  background: url(../img/button/global-nav.gif) no-repeat -288px 0px;
}

table#container td#main ul#global-nav li.establishment a {
  display: block;
  width: 144px;
  height: 33px;
  background: url(../img/button/global-nav.gif) no-repeat -432px 0px;
  text-indent: -9999px;
}

table#container td#main ul#global-nav li.establishment a:hover {
  background: url(../img/button/global-nav.gif) no-repeat -432px -50px;
}

table#container td#main ul#global-nav li.inquiry a {
  display: block;
  width: 107px;
  height: 33px;
  background: url(../img/button/global-nav.gif) no-repeat -576px 0px;
  text-indent: -9999px;
}

table#container td#main ul#global-nav li.inquiry a:hover {
  background: url(../img/button/global-nav.gif) no-repeat -576px -50px;
}

/* 派生サブメニュー用
---------------*/

table#container td#main ul#global-nav {
  position: relative;
}

table#container td#main ul#global-nav li {
  list-style-type: none;
  position: relative;
}

table#container td#main ul#global-nav li.off {
  overflow: hidden;
}

table#container td#main ul#global-nav li.on {
  overflow: visible;
}

table#container td#main ul#global-nav>li.on {
  overflow: visible;
}

* html body table#container td#main ul#global-nav li.on {/* for IE6 */
  overflow: visible;
}

table#container td#main ul#global-nav li ul {
  position: absolute;
  width: 144px;
  margin: 0px;
  padding: 0px;
  left: 0px;
  top: 33px;
}

table#container td#main ul#global-nav li ul li {
  width: 143px;
  height: 23px;
  margin: 0px;
  padding: 0px;
  border-right: 1px solid #D0DAD8;
  border-bottom: 1px solid #8D999A;
  font-size: 12px;
}

* html body table#container td#main ul#global-nav li ul li { /* for ie6-7 */
  width: 144px;
  height: 24px;
}

table#container td#main ul#global-nav li ul li a {
  display: block;
  width: 120px;
  height: 13px;
  padding: 5px 0 5px 23px;
  background: #E6F9FA url(../img/icon/arrow_whitebase_blueline-around.gif) no-repeat 8px 6px;
  color: #000;
  text-indent: 0px;
  text-decoration: none;
}

* html body table#container td#main ul#global-nav li ul li a { /* for ie6-7 */
  width: 143px;
  height: 23px;
}

table#container td#main ul#global-nav li ul li a:hover {
  background: #FAFDCC url(../img/icon/arrow_whitebase_blueline-around.gif) no-repeat 8px 6px;
}

table#container td#main ul#global-nav li ul li.on2 {
  display: block;
}

table#container td#main ul#global-nav li ul li.off2 {
  overflow: hidden;
}

table#container td#main ul#global-nav li ul li.on2 {
  overflow: visible;
}

table#container td#main ul#global-nav li ul>li.on2 {
  overflow: visible;
}

/*=========================
  #sub
=========================*/

table#container td#sub {
  width: 216px;
  padding: 9px 0 0;
  background: #F2F97F;
  text-align: center;
  vertical-align: top;
}

table#container td#sub ul {
  list-style-type: none;
  margin: 0 0 0 6px;
  padding: 0;
}

table#container td#sub ul li {
  list-style-type: none;
  margin: 0 0 6px;
  padding: 0;
  text-align: left;
}

table#container td#sub ul li.estimate {
  margin: 0 0 24px;
}

table#container td#sub ul li.inquiry {
  margin: 0 0 27px;
}

table#container td#sub ul li.twitter {
  margin: 0 0 0 2px;
}

table#container td#sub ul li a {
  display: block;
  width: 204px;
  height: 53px;
  background: url(../img/button/side-nav.png) no-repeat -7px -9px;
  text-decoration: none;
  text-indent: -9999px;
  overflow: hidden;
}

table#container td#sub ul li.home a {
  background: url(../img/button/side-nav.png) no-repeat -7px -9px;
}

table#container td#sub ul li.service a {
  background: url(../img/button/side-nav.png) no-repeat -7px -67px;
}

table#container td#sub ul li.blog a {
  background: url(../img/button/side-nav.png) no-repeat -7px -125px;
}

table#container td#sub ul li.estimate a {
  height: 74px;
  background: url(../img/button/side-nav.png) no-repeat -7px -183px;
}

table#container td#sub ul li.inquiry a {
  height: 154px;
  background: url(../img/button/side-nav.png) no-repeat -7px -282px;
}

table#container td#sub ul li.home a:hover {
  background: url(../img/button/side-nav.png) no-repeat -227px -9px;
}

table#container td#sub ul li.service a:hover {
  background: url(../img/button/side-nav.png) no-repeat -227px -67px;
}

table#container td#sub ul li.blog a:hover {
  background: url(../img/button/side-nav.png) no-repeat -227px -125px;
}

table#container td#sub ul li.estimate a:hover {
  background: url(../img/button/side-nav.png) no-repeat -227px -183px;
}

table#container td#sub ul li.inquiry a:hover {
  background: url(../img/button/side-nav.png) no-repeat -227px -282px;
}

table#container td#sub ul li.twitter a {
  display: inline;
  width: auto;
  height: auto;
  background: none;
  text-decoration: none;
  text-indent: 0px;
  overflow: hidden;
}

table#container td#sub ul li.twitter div {
  width: 176px;
  margin: 0 0 0 12px;
  text-align: center;
}

table#container td#sub ul li.twitter div a {
  display: block;
}

/*========================================

  footer

========================================*/

table#footer {
  margin: 0 auto;
  padding: 0;
  background: url(../img/bg/gradient-yellow_grayline_top.jpg) repeat-x left top;
}

table#footer td {
  padding: 20px 0 16px;
  text-align: center;
}

table#footer td table {
  margin: 0 auto;
}

table#footer td table td {
  padding: 4px;
  text-align: left;
  font-size: 12px;
  vertical-align: top;
  line-height: 140%;
}

table#footer td table td span {
  color: #ADADAD;
  font-size: 10px;
}


/*========================================

  各ページに使用

========================================*/

/*=========================
  トップページ
=========================*/

/* #topics
---------------*/

table#container td#main table#topics {
  margin: 0 0 30px;
  padding: 0;
  border: 1px solid #E9E9E9;
  border-spacing: 4px;
  background: #EEE;
}

table#container td#main table#topics td {
  padding: 12px 6px;
  background: #FFF;
}

table#container td#main table#topics td h3 {
  height: 24px;
  margin: 0 0 10px;
  padding: 0;
  background: url(../img/bg/double_dot_line.gif) repeat-x left bottom;
}

table#container td#main table#topics td p {
  margin: 0 0 6px 16px;
  padding: 0 0 0 4.7em;
  font-size: 12px;
  line-height: 140%;
  text-indent: -4.7em;
}

/* #contentsmenu
---------------*/

table#container td#main table#contentsmenu {
  margin: 0;
  padding: 0;
}

table#container td#main table#contentsmenu td div.menu-inner {
  width: 321px;
  padding: 0 0 20px;
}

table#container td#main table#contentsmenu td div.menu-inner.odd {
  float: left;
}

table#container td#main table#contentsmenu td div.menu-inner.even {
  float: right;
}

table#container td#main table#contentsmenu td div.menu-inner h4 {
  margin: 0 0 5px;
  padding: 0 0 0 20px;
  background: url(../img/icon/arrow_bluebase_blueline-around.gif) no-repeat 3px 0px;
  color: #44A5BA;
  font-size: 14px;
}

table#container td#main table#contentsmenu td div.menu-inner a {
  display: block;
  width: 321px;
  height: 92px;
  margin: 0 0 6px;
  padding: 0;
  background: url(../img/button/bunner_service-contents.jpg) no-repeat 0px 0px;
  text-decoration: none;
  text-indent: -9999px;
  overflow: hidden;
}

table#container td#main table#contentsmenu td div.menu-inner a.tax-accounting {
  background: url(../img/button/bunner_service-contents.jpg) no-repeat 0px 0px;
}

table#container td#main table#contentsmenu td div.menu-inner a.social-insurance {
  background: url(../img/button/bunner_service-contents.jpg) no-repeat 0px -100px;
}

table#container td#main table#contentsmenu td div.menu-inner a.administration {
  background: url(../img/button/bunner_service-contents.jpg) no-repeat 0px -199px;
}

table#container td#main table#contentsmenu td div.menu-inner a.establishment {
  background: url(../img/button/bunner_service-contents.jpg) no-repeat 0px -299px;
}

table#container td#main table#contentsmenu td div.menu-inner a.tax-accounting:hover {
  background: url(../img/button/bunner_service-contents.jpg) no-repeat -340px 0px;
}

table#container td#main table#contentsmenu td div.menu-inner a.social-insurance:hover {
  background: url(../img/button/bunner_service-contents.jpg) no-repeat -340px -100px;
}

table#container td#main table#contentsmenu td div.menu-inner a.administration:hover {
  background: url(../img/button/bunner_service-contents.jpg) no-repeat -340px -199px;
}

table#container td#main table#contentsmenu td div.menu-inner a.establishment:hover {
  background: url(../img/button/bunner_service-contents.jpg) no-repeat -340px -299px;
}

table#container td#main table#contentsmenu td div.menu-inner p {
  margin: 0;
  padding: 0 4px;
  font-size: 12px;
  line-height: 140%;
}