@charset "utf-8";
/* CSS Document */

/*ユニバーサルセレクタ*/
*{
	margin:0;
	padding:0;
}

a{
	text-decoration:none;
}

li{
	list-style:none;
}

h1,h2,h3,p,input,textarea,select{
	font-size:100%;
	font-weight:normal;
}

img{
	border:0;
	vertical-align:bottom;
}

/* リンク文字の設定　*/

a:hover{
	text-decoration:none;
	color:#F60;
}


/* 共通設定　*/
body{
/*	background-image:url(../images/page_back.jpg);
*/
	background-color:#f2f2f2;
	color:#666;
	font-size:small;
	font-family:"ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "メイリオ", Meiryo, Osaka, "ＭＳ Ｐゴシック", "MS PGothic", sans-serif;
}


#wrapper{
	width:790px;
	margin:0 auto;
	padding:0 10px;
	background:url(../images/body_back.jpg) repeat-y;
}

#header{
	width:790px;
	height:90px;
	padding-top:25px;
	position:relative;
}



#header h1{
	margin-left:15px;
	}
	
#header h2{
	float:right;
	position:absolute;
	top:0;
	right:15px;
	
}

#header ul#help_nav{
	float:right;
	margin-right:20px;
	display:inline;
	position: absolute;
	top:50px;
	right:5px;

}


#header ul li{
	float:left;
	margin-top:5px;
}

#visual{
	width:780px;
	height:150px;
	background:gray;
}


/* page_body部分 */

#page_body{
	width:790px;
	margin:10px 0 0 10px;
	overflow:auto;
}

#page_body ul{
	float:left;
	margin-left:10px;
}

#page_body li{
	margin-bottom:10px;
}

#page_body h2{
	background-image:url(../images/h3_sikaku.gif);
	background-repeat:no-repeat;
	border-left:#4169e1 solid thick;
	border-bottom:#8bf solid medium;
	width:350px;
	padding-left:45px;
	margin-left:40px;
	margin-top:20px;
	margin-bottom:10px;
	font-size:20px;
	font-weight:bold;
}

h3{
	background-image:url(../images/h3_arrow.jpg);
	background-repeat:no-repeat;
	background-position: left 5px;
	padding-left:30px;
	padding-top:0px;
	padding-bottom:5px;
	margin-top:20px;
	font-size:20px;
	font-weight:bold;
	}
	
h4{
	font-weight:normal;
	margin-left:20px;
}

#content{
	float:left;
	display:inline;
	padding-left:10px;
}

#content2{
	float:left;
	display:inline;
	padding:0 30px 50px 30px;
	width:700px;
}

#text{
	margin-left:10px;
	margin-bottom:20px;
	padding:20px;
	width:510px;
	background-image:url(../images/side_body.jpg);
}

#menu{
	height:600px;
	float:left;
	padding-top:5px;
	padding-left:5px;
}

#menu a{
	display:block;
	width:120px;
	height:20px;
	color:#666;
	background-color:#fff;
	border:outset 2px #acF;

	margin-bottom:0;
	padding:5px;
	text-align:center;
	text-decoration:none;
	font-size:small;
}

#menu a:hover{
	position:relative;
	top:1px;
	left:1px;
	color:#FFF;
	background-color:#FC6;
	border:inset 2px #acf;
}
	
#menu a.on{
	color:#FFF;
	background-color:#FC6;
}

#side{
	width:240px;
	height:640px;
	float:left;
	background-image:url(../images/side_body.jpg);
	padding-top:5px;
	padding-left:20px;
	margin-left:20px;
}


#side li{
	line-height:20px;
	margin-left:30px;
}

#title{
	width:720px;
	float:left;
}

#footer{
	margin-top:10px;
	width:780px;
	clear:both;
}

.padding30{
	float:left;
	padding-left:30px;
	text-align:left;
}

.padding40_right{
	float:right;
	padding-right:40px;
	text-align:left;
}


#content table{
	width:600px;
	border-collapse:collapse;
	text-align:left;
	margin-bottom:20px;
	margin-top:10px;
}


th{
	padding:5px 10px;
	background-image:url(../images/side_body.jpg);
	border:#8bf;
	border-style:solid;
	border-width:thin;
	vertical-align:top;
}

td{
	padding:5px 10px;
	border:#8bf;
	border-style:solid;
	border-width:thin;
	vertical-align:top;
}

.index{
	margin:0 20px;
}


.row_green{
	background-color:#6ca;
	text-align:center;
	color:#FFF;
}


.row_blue{
	background-image:url(../images/skyblue.gif);
	text-align:center;
	color:#FFF;
}

.row_yellow{
	background-color:#FC6;
	text-align:center;
	vertical-align:center;
	color:#FFF;
}

#noborder td,.noborder th{
	border:none;
	margin-left:10px;
	padding-top:5px;
	padding-bottom:5px;
	vertical-align:top;
}

#noborder table{
	width:300px;
	border-collapse:collapse;
	text-align:left;
	margin-bottom:20px;
	margin-top:10px;
	width:470px;
	border:0;
}



/* 一時停止！***************************
#table{
	text-align:center;
	vertical-align:center;
	margin-bottom:20px;
}

table td{
	border:#CCC;
	border-style:solid;
	border-width:thin;
	}

table th{
	border:#CCC;
	border-style:solid;
	border-width:thin;
	}


.top{
	vertical-align:top;
}

.border{
	text-align:center;
	border:#CCC;
	border-style:solid;
	border-width:thin;
	
}

.padding20{
	padding-left:20px;
	text-align:left;
	border:#CCC;
	border-style:solid;
	border-width:thin;
	}

.cyuu{
	border:none;
	padding:5px 0;
	text-align:left;
	
}
/*************　h2 業務内容と体系図**************
.h2_th_row_green_M{
	width:90px;
	background-image:url(../images/th_row_green_M.jpg);
}

.h2_th_row_blue_M{
	width:65px;
	background-image:url(../images/th_row_green_M.jpg);
}

.h2_th_col_blue_L{
	width:90px;
	height:109px;
	background-image:url(../images/th_col_blue_L.jpg);
}

.h2_td_green_L{
	width:90px;
	background-image:url(../images/td_green_L.jpg);
}

.h2_td_lightblue_L{
	background-image:url(../images/td_lightblue_L.jpg);
}

.h2_th_col_blue_M{
	width:90px;
	height:66px;
	background-image:url(../images/th_col_blue_M.jpg);
}

.h2_td_green_M{
	background-image:url(../images/td_green_M.jpg);
	padding-left:20px;
	text-align:left;

}

.h2_td_lightblue_M{
	background-image:url(../images/td_lightblue_M.jpg);
}



/*************　h3 報酬について（税理士の報酬）***************
.h3z_th_row_green{
	width:90px;
	height:25px;
	background-image:url(../images/th_row_green.jpg);
}

.h3z_th_row_blue{
	width:90px;
	height:25px;
	background-image:url(../images/th_row_blue.jpg);
}

.h3z_th_col_blue_S{
	width:90px;
	height:37px;
	background-image:url(../images/th_col_blue_S.jpg);
}

.h3z_td_green_S{
	width:90px;
	height:36px;
	background-image:url(../images/td_green.jpg);

}
	
.h3z_td_lightblue_S{
	width:90px;
	height:36px;
	background-image:url(../images/td_lightblue.jpg);
}

.h3z_th_col_blue_L{
	width:90px;
	height:139px;
	background-image:url(../images/th_col_blue_L.jpg);
}

/*************　h3 報酬について（相続関連）**************

.h3s_th_row_blue{
	width:350px;
	height:25px;
	background-image:url(../images/th_row_blue.jpg);
}

.h3s_lightblue{
	width:300px;
	height:36px;
	background-image:url(../images/td_lightblue.jpg);
}

.h3s_lightblue_S{
	background-image:url(../images/td_lightblue.jpg);
	border-left:none;
	padding-right:10px;
	text-align:right;
}

.h3s_lightblue_M{
	height:37px;
	background-image:url(../images/td_lightblue.jpg);
	border-right:none;
	padding-left:10px;
	text-align:left;

}

.h3s_th_col_blue_S{
	width:200px;
	height:37px;
	background-image:url(../images/th_col_blue_S.jpg);

	
}

.h3s_th_col_blue_M{
	width:190px;
	height:72px;
	background-image:url(../images/th_col_blue_M.jpg);
}

.h3s_th_col_blue_L{
	width:190px;
	height:140px;
	background-image:url(../images/th_col_blue_L.jpg);
	background-repeat:repeat-x;
}

td.h3z_border_left{
	padding-left:20px;
	text-align:left;
	border-right:none;
}

td.h3z_border_right{
	padding-left:20px;
	text-align:left;
	border-left:none;
}

.h3s_th_row_yellow{
	height:25px;
	background-image:url(../images/th_row_yellow.jpg);
}

.table2{
	text-align:center;
	float:right;
	padding:20px;
}

td.table2{
	padding-left:20px;
	text-align:left;
}
*/