@charset "utf-8";

/* -------------------------------
	基本構造
------------------------------- */
* {
	margin: 0;
	padding: 0;
}

a {
	text-decoration: none;
	color: #094CB8;
}

a:hover {
	text-decoration: underline;
}

body {
/*	width: 800px;*/
	margin: 0 auto;
	text-align: center;
	color: #333;
	background-color: #E5E5E5;
}

img {
	border: 0;
}

hr {
	border:1px solid #ccc;
}

/* -------------------------------
	文字色
-------------------------------*/
.red {
	color:#FF0000 ;
}


/* -------------------------------
	骨格
------------------------------- */
#wrapper {
	width: 800px;
	height: 100%;
	margin: 0 auto;
	background-color:#fff;
	text-align: left;
}

#header {
	height: 73px;
}

#image {
	clear: both;
}


#text-size {
	width: 130px;
	height: 27px;
	padding-left: 670px;
	background: #fff url(../images/text_b.gif) no-repeat;
}

#conteiner {
	float: left;
}

#left {
	float: left;
/*	height: 100%;*/
	width: 195px;
	padding: 0 10px;
	background-color: transparent;
	position: relative;
}

#contents {
	float: right;
	width: 575px;
	background-color:#fff;
	padding-right: 10px;
}


#sitemap {
	height: 138px;
	background: #fff url(../images/sitemap_b.gif) repeat-x;
	padding: 0 10px;
}
#footer {
	color: #fff;
	line-height:2.5;
	font-size: 10px;
	clear: both;
	height: 27px;
	background-color: #004C27;
	text-align: center;
}

/* -------------------------------
	ヘッダー
------------------------------- */
h1 a {
	float: left;
	display: block;
	text-indent: -9999px;
	width: 205px;
	height: 73px;
	background: #fff url(../images/logo.gif) no-repeat;
	outline:none;
}
h2#sub-title {
	float: left;
	text-indent: -9999px;
	width: 356px;
	height: 73px;
	background: #fff url(../images/title.gif) no-repeat;
}
ul#h-navi {
	list-style: none;
	padding-top: 32px;
}
ul#h-navi li {
	float: left;
	height: 10px;
}
ul#h-navi li#sitemap_btn a {
	margin-left: 153px;
	display: block;
	width: 72px;
	height: 10px;
	background: #fff url(../images/sitemap.gif) no-repeat;
	text-indent: -9999px;
	margin-right: 10px;
	outline:none;
}
ul#h-navi li#sitemap_btn a:hover {
	background: #fff url(../images/sitemap_o.gif) no-repeat;
}
/*
ul#h-navi li#inquiry_btn a {
	display: block;
	width: 72px;
	height: 10px;
	background: #fff url(../images/inquiry.gif) no-repeat;
	text-indent: -9999px;
}

ul#h-navi li#inquiry_btn a:hover {
	background: #fff url(../images/inquiry_o.gif) no-repeat;
}
*/

/* -------------------------------
	レフトナビ
------------------------------- */

/*-- 当社のサービス --*/
#service {
	width: 195px;
	height: 30px;
	text-indent: -9999px;
	background: #fff url(../images/service.gif) no-repeat;
}
#servicein {
	list-style: none;
	width: 187px;
	padding: 4px 4px;
	background-color: #F2F2F2;
	margin-bottom: 10px;
}
#servicein li a {
	display: block;
	text-indent: -9999px;
	width: 187px;
	outline:none;
}
a.s1 { height: 23px; background: #fff url(../images/s1.gif) no-repeat;}
a.s2 { height: 23px; background: #fff url(../images/s2.gif) no-repeat;}
a.s3 { height: 23px; background: #fff url(../images/s3.gif) no-repeat;}
a.s4 { height: 24px; background: #fff url(../images/s4.gif) no-repeat;}

a:hover.s1 { background: #fff url(../images/s1_o.gif) no-repeat;}
a:hover.s2 { background: #fff url(../images/s2_o.gif) no-repeat;}
a:hover.s3 { background: #fff url(../images/s3_o.gif) no-repeat;}
a:hover.s4 { background: #fff url(../images/s4_o.gif) no-repeat;}

/*-- オープンナレッジ創建について --*/
#about {
	width: 195px;
	height: 30px;
	text-indent: -9999px;
	background: #fff url(../images/about.gif) no-repeat;
}
#aboutin {
	list-style: none;
	width: 187px;
	padding: 4px 4px;
	background-color: #F2F2F2;
	margin-bottom: 10px;
}
#aboutin li a {
	display: block;
	text-indent: -9999px;
	width: 187px;
	outline:none;
}
a.a1 { height: 23px; background: #fff url(../images/a1.gif) no-repeat;}
a.a2 { height: 24px; background: #fff url(../images/a2.gif) no-repeat;}

a:hover.a1 { background: #fff url(../images/a1_o.gif) no-repeat;}
a:hover.a2 { background: #fff url(../images/a2_o.gif) no-repeat;}

/*-- お問い合わせ --*/
#inquiry {
	width: 195px;
	height: 30px;
	text-indent: -9999px;
	background: #fff url(../images/inquiry.gif) no-repeat;
	outline:none;
}
#inquiryin {
	list-style: none;
	width: 187px;
	padding: 4px 4px;
	background-color: #F2F2F2;
}
#inquiryin li a {
	display: block;
	text-indent: -9999px;
	width: 187px;
	outline:none;
}
a.i1 { height: 23px; background: #fff url(../images/i1.gif) no-repeat;}
a.i2 { height: 24px; background: #fff url(../images/i2.gif) no-repeat;}

a:hover.i1 { background: #fff url(../images/i1_o.gif) no-repeat;}
a:hover.i2 { background: #fff url(../images/i2_o.gif) no-repeat;}

/*-- バナー --*/
#banner li { list-style: none;}
#banner li a {
	display: block;
	width: 150px;
	text-indent: -9999px;
	margin-bottom: 5px;
	outline: none;
}
#banner li a.b3 {
	display: block;
	width: 187px;
	text-indent: -9999px;
	margin-bottom: 15px;
	outline: none;
}
a.b1 { height: 83px; background: url(../images/qsamurai.jpg);}
a.b2 { height: 48px; background: url(../images/kameleon.gif);}
a.b3 { height: 50px; background: url(../images/oksblog.gif);}

/* -------------------------------
	ページの先頭へ
------------------------------- */
#pagetop {
	width: 800px;
	height: 22px;
	padding-top: 26px;
	padding-bottom: 7px;
	clear: both;
	background: #fff url(../images/pagetop_b.gif) repeat-x bottom ;
}

#pagetop a {
	display: block;
	text-indent: -9999px;
	width: 96px;
	height: 22px;
	margin-left: 685px;
	background: #fff url(../images/pagetop.gif) no-repeat;
	outline:none;
}

#pagetop a:hover {
	background: #fff url(../images/pagetop_o.gif) no-repeat;
}
/* -------------------------------
	サイトマップ
------------------------------- */
p#s-title {
	text-indent: -9999px;
	background: #fff url(../images/sitemap_t.gif) no-repeat;
	margin-bottom: 5px;
	outline:none;
}
#sitemap ul {
	list-style: none;
	width: 260px;
	float: left;
}
#sitemap ul#l {
	
}
#sitemap ul#c {

}
#sitemap ul#r {

}

#sitemap ul li a {
	font-size: 12px;	
	padding-left: 12px;
	background: transparent url(../images/s_mark.gif) no-repeat 0 3px;
	color:#FFFFFF
}


/* -------------------------------
	文字サイズ
------------------------------- */

div#text-size ul {
	width: 126px;
	list-style: none;
	float: left;
}

div#text-size ul li {
	margin-top: 6px;
	float: left;
}

li#big a {
	display:block;
	margin-left: 90px;
	text-indent: -9999px;
	width:14px;
	height: 14px;
	background: #fff url(../images/t_big.gif) no-repeat;
	outline:none;
}

li#small a {
	display:block;
	text-indent: -9999px;
	margin-left: 3px;
	width:14px;
	height: 14px;
	background: #fff url(../images/t_small.gif) no-repeat;
	outline:none;
}

/* -------------------------------
	タイトル集
------------------------------- */
h3 {
	width: 575px;
	height: 30px;
	text-indent: -9999px;
}

#h3-t-01 { background: #fff url(../images/top/h3_t_01.gif) no-repeat; margin-top: 11px;}
#h3-t-02 { background: #fff url(../images/company/h3_t_02.gif) no-repeat; margin-bottom: 15px;}
#h3-t-03 { background: #fff url(../images/company/h3_t_03.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}
#h3-t-04 { background: #fff url(../images/company/h3_t_04.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}
#h3-t-05 { background: #fff url(../images/office/h3_t_05.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}
#h3-t-06 { background: #fff url(../images/office/h3_t_06.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}
#h3-t-07 { background: #fff url(../images/outsourcing/h3_t_07.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}
#h3-t-08 { background: #fff url(../images/outsourcing/h3_t_08.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}
#h3-t-09 { background: #fff url(../images/outsourcing/h3_t_09.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}
#h3-snst-1 { background: #fff url(../images/sns/h3_t_1.gif) no-repeat; margin-top: 0px; margin-bottom: 15px;}
#h3-snst-02 { background: #fff url(../images/sns/h3_t_02.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}
#h3-snst-03 { background: #fff url(../images/sns/h3_t_03.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}
#h3-snst-04 { background: #fff url(../images/sns/h3_t_04.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}

#h3-t-11 { background: #fff url(../images/sns/h3_t_11.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}
#h3-t-12 { background: #fff url(../images/sns/h3_t_12.gif) no-repeat; margin-top: 25px; margin-bottom: 15px;}
#h3-t-13 { background: #fff url(../images/mistumori/h3_t_13.gif) no-repeat; margin-bottom: 15px;}
#h3-t-14 { background: #fff url(../images/law/h3_t_14.gif) no-repeat; margin-bottom: 15px;}

h4 {
	width: 565px;
	height:28px;
	margin-top: 15px;
	text-indent: -9999px;
	margin-left:5px;
}

#h4-t-01 { background:#FFF url(../images/top/h4_t_01.gif) no-repeat;}
#h4-t-02 { background:#FFF url(../images/top/h4_t_02.gif) no-repeat; margin-bottom: 15px;}
#h4-t-03 { background:#FFF url(../images/office/h4_t_03.gif) no-repeat; margin-bottom: 15px;}
#h4-t-04 { background:#FFF url(../images/office/h4_t_04.gif) no-repeat; margin-bottom: 15px;}
#h4-t-05 { background:#FFF url(../images/office/h4_t_05.gif) no-repeat; margin-bottom: 15px;}
#h4-t-06 { background:#FFF url(../images/outsourcing/h4_t_06.gif) no-repeat; margin-bottom: 15px;}
#h4-t-07 { background:#FFF url(../images/outsourcing/h4_t_07.gif) no-repeat; margin-bottom: 15px;}
#h4-t-08 { background:#FFF url(../images/outsourcing/h4_t_08.gif) no-repeat; margin-bottom: 15px;}
#h4-t-09 { background:#FFF url(../images/law/h4-t-09.gif) no-repeat; margin: 15px 0px;}
#h4-t-10 { background:#FFF url(../images/law/h4-t-10.gif) no-repeat; margin: 15px 0px;}
#h4-t-11 { background:#FFF url(../images/law/h4-t-11.gif) no-repeat; margin: 15px 0px;}
#h4-t-12 { background:#FFF url(../images/law/h4-t-12.gif) no-repeat; margin: 15px 0px;}
#h4-t-13 { background:#FFF url(../images/law/h4-t-13.gif) no-repeat; margin: 15px 0px;}
#h4-t-14 { background:#FFF url(../images/law/h4-t-14.gif) no-repeat; margin: 15px 0px;}
#h4-t-15 { background:#FFF url(../images/law/h4-t-15.gif) no-repeat; margin: 15px 0px;}
#h4-t-16 { background:#FFF url(../images/law/h4-t-16.gif) no-repeat; margin: 15px 0px;}
#h4-t-17 { background:#FFF url(../images/law/h4-t-17.gif) no-repeat; margin: 15px 0px;}
#h4-t-18 { background:#FFF url(../images/top/h4_t_18.gif) no-repeat; margin: 15px 0px 5px;}
#h4-snst-01 { background:#FFF url(../images/sns/h4_t_01.gif) no-repeat;}
#h4-snst-02 { background:#FFF url(../images/sns/h4_t_02.gif) no-repeat;}
#h4-snst-03 { background:#FFF url(../images/sns/h4_t_03.gif) no-repeat;}
#h4-snst-04 { background:#FFF url(../images/sns/h4_t_04.gif) no-repeat;}
#h4-snst-05 { background:#FFF url(../images/sns/h4_t_05.gif) no-repeat;}
#h4-snst-06 { background:#FFF url(../images/sns/h4_t_06.gif) no-repeat;}
#h4-snst-07 { background:#FFF url(../images/sns/h4_t_07.gif) no-repeat;}
#h4-snst-08 { background:#FFF url(../images/sns/h4_t_08.gif) no-repeat;}



h4.h4-ji {
	width: 535px;
	height:24px;
	background:#fff	url(../images/mistumori/h4-ji.gif) no-repeat;
	margin-bottom: 15px;
	text-indent: 0;
	padding-left: 30px;
	padding-top: 4px;
/*	border: 1px solid #333; */
}

h5 {
	width: 555px;
	height: 15px;
	text-indent:-9999px;
	margin: 0 auto;
}
#h5-t-01 { background:#fff url(../images/outsourcing/h5_t_01.gif) no-repeat; margin-top:27px ;margin-bottom: 15px; }
#h5-t-02 { background:#fff url(../images/sns/h5_t_02.gif) no-repeat; margin-top:27px ;margin-bottom: 15px; }
#h5-t-03 { background:#fff url(../images/contact/h5_t_03.gif) no-repeat; margin-top:27px ;margin-bottom: 15px; }

/* -------------------------------
	リスト集
------------------------------- */

ul.circle-01, ul.circle-02, ul.circle-03  {
	list-style: none;
	padding-top: 15px;
}
ul.circle-01 li{
	padding-left: 20px;
	padding-bottom: 10px;
	background: #FFF url(../images/circle.gif) no-repeat 0 5px; 
}
ul.circle-02 {
	padding-left: 10px;
}

ul.circle-02 li{		
		padding-left: 20px;
		background: #FFF url(../images/circle.gif) no-repeat 0 5px; 
}
ul.circle-03 li{		
		padding-left: 20px;
		background: #FFF url(../images/circle.gif) no-repeat 0 5px; 
		padding-bottom: 1px;
}

dl.circle-03{
	margin-bottom: 15px;
}
.circle-03 dt {
	font-weight: bold;
	padding-left: 15px;
	background: #FFF url(../images/circle.gif) no-repeat 0 5px; 
}

ul.bekutoru-01 {
	list-style: none;
}
ul.bekutoru-01 li {
	padding-left: 15px;
	padding-bottom: 5px;
	background: #fff url(../images/bekutoru.gif) no-repeat 0 5px;
}
ul.bekutoru-02 {
	list-style: none;
	padding: 10px 10px 0;
}
ul.bekutoru-02 li {
	padding-left: 15px;
	padding-bottom: 5px;
	background: #fff url(../images/bekutoru.gif) no-repeat 0 5px;
}

ul.bekutoru-03 {
	list-style: none;
}
ul.bekutoru-03 li {
	font-weight: normal;
	margin-top: 2px;
	background: #fff url(../images/bekutoru.gif) no-repeat 6px 5px;
}

/* 会計事務所様へ */
ul.leftlist {
	list-style: none;
	float: left;
	margin-left: 8px;
	width: 270px;
}
ul.leftlist li {
	padding-left: 20px;
	background: #fff url(../images/circle.gif) no-repeat 0 4px;
}
ul.rightlist {
	list-style: none;
	float: right;
	margin-right: 8px;
	width: 270px;
}
ul.rightlist li {
	padding-left: 20px;
	background: #fff url(../images/circle.gif) no-repeat 0 4px;
}
/* 経営処理 */

ol.number-01 {
	padding-top: 5px;
	padding-left: 10px;
	font-weight: bold;
	list-style: none;
}
ol.number-01 li {
	padding-left: 20px;
	padding-bottom: 3px;
}
ol.number-01 li.n1 { background: #fff url(../images/n1.gif) no-repeat 0 3px;}
ol.number-01 li.n2 { background: #fff url(../images/n2.gif) no-repeat 0 3px;}
ol.number-01 li.n3 { background: #fff url(../images/n3.gif) no-repeat 0 3px;}
ol.number-01 li.n4 { background: #fff url(../images/n4.gif) no-repeat 0 3px;}
ol.number-01 li.n5 { background: #fff url(../images/n5.gif) no-repeat 0 3px;}
ol.number-01 li.n6 { background: #fff url(../images/n6.gif) no-repeat 0 3px;}

/* -------------------------------
	Pタグ集
------------------------------- */
.default01 {
	padding: 0 10px;
}
.default02 {
	padding: 10px 18px 0;
}
.default03 {
	padding: 2px 18px 0;
}
.center {
	text-align: center;
}

/* -------------------------------
	テーブル集
------------------------------- */
table.table-01 {
	width: 500px;
	border-collapse: collapse;
	border: 1px solid #ccc;
	margin: 0 auto 10px;
}
th {
	white-space: nowrap;
	width: 180px;
	font-weight: normal;
	text-align: left;
	border: 1px solid #ccc;
	padding: 6px;
	background-color: #EDFAF3;
}
th.th-02 {
	white-space: nowrap;
	width: 180px;
	font-weight: normal;
	text-align: left;
	border: 1px solid #ccc;
	padding: 6px;
	background-color: #EDFAF3;
}
th.th-03 {
	white-space: nowrap;
	width: 553px;
	font-weight: normal;
	text-align: left;
	border: 1px solid #ccc;
	padding: 6px;
	background-color: #EDFAF3;
}
th.th-04 {
	white-space: nowrap;
	width: 160px;
	font-weight: normal;
	text-align: left;
	border: 1px solid #ccc;
	padding: 6px;
	background-color: #EDFAF3;
}

td {
	border: 1px solid #ccc;
	padding: 6px;
}

table.table-02 {
	width: 555px;
	margin: 0 auto;
	border: none;
	border-collapse: collapse;
	padding: 0;
}
td.left {
	width:277px;
	text-align: center;
	border-left: none;
	border-top: none;
	border-bottom: none;
	border-right: 1px dashed #999;
}
td.right {
	border: none;
	text-align: center;
}
table.table-03 {
	width: 555px;
	margin: 10px auto 10px;
	border: none;
	border-collapse: collapse;
	padding: 0;
}
.table-03 td,.table-03 th {
	border: none;
}
table.table-04 {
	width: 500px;
	border: 1px solid #ccc;
	border-collapse: collapse;
	margin: 15px auto 10px auto;
	
}
th.th-05 {
	text-align: center;
	width: 100px;
	background-color: #EDFAF3;
	border: 1px solid #ccc;
	padding: 3px;
	white-space: nowrap;
}
th.th-06 {
	text-align: center;
	background-color: #FAF9D4;
	border: 1px solid #ccc;
	padding: 3px;
}
th.th-07 {
	text-align: center;
	background-color: #FFE5E5;
	border: 1px solid #ccc;
	padding: 3px;
}
th.th-08 {
	background-color: #EDFAF3;
	border: 1px solid #ccc;
	padding: 3px;
	white-space: nowrap;
}
th.th-09 {
	background: #fff url(../images/bekutoru2.gif) no-repeat 5px 8px;
	border-bottom: 1px solid #008645;
	padding: 3px;
	padding-left: 18px;
}

td.td-01 {
	text-align: center;
	padding: 3px;
}
.coment {
	font-size: 12px;
}


/* -------------------------------
	ボタン集
------------------------------- */
a.btn-01 {
	display: block;
	width: 112px;
	height: 29px;
	text-indent: -9999px;
	background: #fff url(../images/btn_01.jpg) no-repeat;
	margin-left: 444px;
	margin-right: 10px;
	outline:none;
}
a:hover.btn-01 {
	background-position: 1px 1px;
}

a.btn-02 {
	display: block;
	width: 228px;
	height: 40px;
	text-indent: -9999px;
	background: #fff url(../images/btn_02.jpg) no-repeat;
	margin: 0 160px;
	outline:none;
}
a:hover.btn-02 {
	background-position: 1px 1px;
}
a.btn-03 {
	display: block;
	width: 214px;
	height: 39px;
	text-indent: -9999px;
	background: #fff url(../images/btn_03.jpg) no-repeat;
	margin: 0 180px;
	outline:none;
}
a:hover.btn-03 {
	background-position: 1px 1px;
}
a.btn-04 {
	display: block;
	width: 229px;
	height: 39px;
	text-indent: -9999px;
	background: #fff url(../images/btn_04.jpg) no-repeat;
	margin: 0 auto;
	outline:none;
}
a:hover.btn-04 {
	background-position: 1px 1px;
}

a.btn-05 {
	display: block;
	width: 228px;
	height: 40px;
	text-indent: -9999px;
	background: #fff url(../images/btn_02.jpg) no-repeat;
	margin: 0 auto;
	outline:none;
}
a:hover.btn-05 {
	background-position: 1px 1px;
}

a.btn-05-right {
	display: block;
	width: 228px;
	height: 40px;
	text-indent: -9999px;
	background: #fff url(../images/btn_02.jpg) no-repeat;
	margin: 15px 10px 0px 328px;
	outline:none;
}
a:hover.btn-05-right {
	background-position: 1px 1px;
}

.submit-b {
	width: 215px;
	height: 41px;
	margin-top: 10px;
	margin-bottom: 20px;
	border: 0;
	font-size: 0;
	cursor: pointer;
	background: #fff url(../images/mistumori/mitumori_b.gif) no-repeat 0 0;
	line-height: 999px;
}

/* -------------------------------
　個人情報保護方針
------------------------------- */
ul#privacy-list {
	width: 525px;
	margin: 20px auto;
}
ul#privacy-list li {
	list-style-type: disc;
	padding: 5px 0px;
}

/* -------------------------------
　トップ：セミナーのバナー
------------------------------- */
#seminer-bnr {
	margin: 0 0 30px 0;
}

#seminer-bnr p {
	font-size: 12px;
	letter-spacing: 0;	
}