@charset "utf-8";

body {
	margin: 0px;
	padding: 0px;
	font-size: 0.9em;
	line-height: 126%;
	text-align:justify;
	text-justify: distribute;
	background:#D9EAF0 url(../images/bg.jpg) repeat-x;
}
#layout {
	width: 770px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
	padding-left:10px;
	padding-right:10px;
	background-color:#FFFFFF;
}

#pagetop {
	border-top-width: 1px;
	border-bottom-width: 1px;
	border-top-style: solid;
	border-bottom-style: solid;
	border-top-color: #D9D9D9;
	border-bottom-color: #D9D9D9;
	text-align: right;
	margin-top:20px;
	margin-bottom: 5px;
	background-color: #FFFFFF;
}
#footer strong {
	color: #333333;
}
#footer {
	text-align: center;
	color: #666;
}
address {
	font-size:10px;
	font-weight: bold;
	color: #FFFFFF;
	background-image: url(../images/ad.gif);
	background-repeat: no-repeat;
	height: 24px;
	padding-top: 10px;
	letter-spacing: 2px;
	font-style: normal;
	margin-top: 18px;
}


h1 {
	font-size: 10px;
	color: #000000;
	margin: 0px;
	padding-top: 2px;
	padding-bottom: 2px;
	padding-left: 4px;
	background-color: #E5F4FF;
	font-weight: normal;
}

#main{
	width:748px;
	padding-left:10px;
	line-height:18px;
}

/*menu*/
#menu ul, #menu li {
	margin: 0px;
	padding: 0px;
	list-style-position: inside;
	list-style-image: none;
	list-style-type: none;
}
#menu {overflow:hidden;}
#menu ul {width: 770px;}
#menu ul li {float: left;}
#menu ul li a {
	height: 50px;
	text-decoration: none;
	display: block;
	font-size: 12px;
	margin: 0px;
	padding: 0px;
	text-indent: -10000px;
	background-image: url(../../images/menu.gif);
}

.box-l{
	width:515px;
	padding-left:10px;
	float:left;
}

.name_daihyo{
	float:right;
}

.name_daihyo p{
	font-weight:bold;
}

.box-02{
	padding:10px;
	margin-bottom:20px;
}

.box-03{
	width:533px;
	background-color:#FFFDCE;
	padding:10px;
	float:left;
}

.box-03 dl{
	margin:10px 0 10px 20px;
}

.box-03 dt{
	margin-bottom:10px;
}

.box-03 dl dd{
	padding-left:10px;
	line-height:20px;
}

.box-04{
	margin-bottom:20px;
}

.box-04 ul{
	margin:10px 0;
}

.box-04 ul li{
	line-height:20px;
	font-weight:bold;
}


.contact-b{
	position:relative;
	clear:both;
	margin:10px 0;
}

.contact-b .contact-btn{
	position:absolute;
	top:170px;
	left:435px;
}

.box-05{
	clear:both;
	margin:20px 0;
}


/*HOME*/
#menu a#nav1{width: 58px;background-position: 0px 0px;}
#menu a#nav1:hover {background-position: 0px 50px;}
#index #menu a#nav1 {background-position: 0px 50px;}

/*税務代理*/
#menu a#nav2{width: 78px;background-position: -58px 0px;}
#menu a#nav2:hover {background-position:-58px 50px;}
#taxation #menu a#nav2 {background-position: -58px 50px;}

/*会計*/
#menu a#nav3{width: 58px;background-position: -136px 0px;}
#menu a#nav3:hover {background-position: -136px 50px;}
#accounting #menu a#nav3 {background-position: -136px 50px;}

/*業務向上*/
#menu a#nav4{width: 95px;background-position: -194px 0px;}
#menu a#nav4:hover {background-position: -194px 50px;}
#gyomukojo #menu a#nav4 {background-position: -194px 50px;}

/*コンサルテイング*/
#menu a#nav5{width: 105px;background-position: -289px 0px;}
#menu a#nav5:hover {background-position: -289px 50px;}
#consulting #menu a#nav5 {background-position: -289px 50px;}
#consulting2 #menu a#nav5 {background-position: -289px 50px;}
#consulting3 #menu a#nav5 {background-position: -289px 50px;}

/*開業予定*/
#menu a#nav6{width: 87px;background-position: -394px 0px;}
#menu a#nav6:hover {background-position: -394px 50px;}
#open #menu a#nav6 {background-position: -394px 50px;}

#menu a#nav7{width: 89px;background-position: -481px 0px;}
#menu a#nav7:hover {background-position: -481px 50px;}
#china #menu a#nav7 {background-position: -481px 50px;}

/*事務所案内*/
#menu a#nav8{width: 87px;background-position: -570px 0px;}
#menu a#nav8:hover {background-position: -570px 50px;}
#office #menu a#nav8 {background-position: -570px 50px;}

/*お問い合わせ*/
#menu a#nav9{width: 113px;background-position: -657px 0px;}
#menu a#nav9:hover {background-position: -657px 50px;}
#contact #menu a#nav9 {background-position: -657px 50px;}




/**					7つの強み
****************************************************************** */
.box,box03{
	width:750px;
	padding:15px 10px 20px 10px;
}

.box04{
	width:750px;
	padding:0 10px;
}

#box05{
	width:750px;
	padding:0 10px 15px 10px;
}

.box p{
	margin-bottom:10px;
}

.box03 p{
	margin-top:10px;
}

/*上段*/

#st01,#st03{
	width:362px;
	padding-right:5px;
	float:left;
}
#st01 .st-mdl_m{
	height:270px;
	padding:10px 10px 0 10px;
	background:url(../../lpo/images/strong/st-mdl_mbg.jpg) no-repeat;
}
#st03 .st-mdl_m{
	height:226px;
	padding:10px 10px 0 10px;
	background:url(../../lpo/images/strong/st-mdl_mbg3.jpg) no-repeat;
}

/*中段*/

#st02,#st04{
	width:382px;
	float:left;
}
#st02 .st-mdl_l{
	height:270px;
	padding:10px 10px 0 10px;
	background:url(../../lpo/images/strong/st-mdl_lbg.jpg) no-repeat;
}
#st04 .st-mdl_l{
	height:226px;
	padding:10px 10px 0 10px;
	background:url(../../lpo/images/strong/st-mdl_lbg4.jpg) no-repeat;
}
#ak-photo{
	width:142px;
	float:left;
}
#ak-photo p#caption{
	font-size:12px;
	padding-top:3px;
}
#ak-text{
	width:190px;
	float:left;
	margin-left:10px;
}

/*下段*/

#st05,#st06,#st07{
	width:244px;
	float:left;
}

#st05,#st06{
	padding-right:7px;
}

#st05 .st-mdl_s,#st06 .st-mdl_s{
	height:304px;
	padding:10px 10px 0 10px;
	background:url(../../lpo/images/strong/st-mdl_sbg.jpg) no-repeat;
}

#st07 .st-mdl_s{
	height:304px;
	padding:10px 10px 0 10px;
	background:url(../../lpo/images/strong/st-mdl_sbg.jpg) no-repeat;
}

body #st01 p,body #st02 p,body #st03 p,body #st04 p,body #st05 p,body #st06 p,body #st07 p{
	font-size:14px;
}


/**					お客様の声
****************************************************************** */

#voice01,#voice02{
	width:240px;
	float:left;
	padding-right:13px;
}

#voice03{
	width:240px;
	float:left;
}

#voice02 p.hip{
	padding-bottom:19px;
}
#voice03 p.hip{
	padding-bottom:2px;
}


.voice-mdl{
	background:#FEF3C4;
	padding:10px 10px 0 10px;
}


/**					なぜ選ばれるのか？
****************************************************************** */

#kojin{
	width:368px;
	float:left;
	padding-right:12px;
}
#kojin .mdl{
	background:url(../images/why/k-cell.gif) repeat-y;
	padding:10px;
}

#apart{
	width:368px;
	float:left;
}
#apart .mdl{
	background:url(../images/why/a-cell.gif) repeat-y;
	padding:10px;
}

/**					流れ
****************************************************************** */


#flow-tbl{
	margin:15px auto 0 auto;
}

#flow-tbl th{
	background:#369CE8;
	padding:10px;
}
#flow-tbl td{
	background:#CEE4F2;
	padding:10px;
	font-weight:700;
}

/**					料金
****************************************************************** */
.price-tbl{
	margin:10px auto 0 auto;
	border:solid 1px #14489A;
}

#price-tbl02{
	margin:10px 0 0 38px;
}

.price-tbl th,#price-tbl02 th{
	width:250px;
	background:#FEF3CD;
	border:solid 1px #14489A;
	text-align:center;
	padding:10px 0;
}

.price-tbl td,#price-tbl02 td{
	border:solid 1px #14489A;
	text-align:center;
	padding:10px 0;
	font-weight:700;
}
td.shunyu{
	width:250px;
	background:#CEE4F2;
}

td.hiyo{
	width:170px;
	background:#FFCCC1;
}

td.num{
	background:#FFEAE1;
}

/**					Ｑ＆Ａ
****************************************************************** */
#qa-list{
	width:520px;
	float:left;
	padding-right:10px;
}

#qa-list li{
	margin-bottom:8px;
	padding-right:10px;
}

#qa-list .que{
	padding-left:45px;
	background:#FEF3CD url(../images/faq/q.gif) no-repeat 1% 90%;
	line-height:40px;
	font-weight:700;
}

#qa-list .ans{
	padding-left:45px;
	background:url(../images/faq/a.gif) no-repeat 1% 0;
	margin-bottom:20px;
}

#qa-photo{
	width:220px;
	float:left;
}

p#name{
	font-weight:700;
	border-bottom:solid 1px #000000;
	margin:5px 0;
	padding-left:18px;
}

/**					事務所ご案内
****************************************************************** */
#jimusho{
	width:180px;
	float:left;
	padding-right:18px;
	text-align:center;
}

#jimusho p{
	width:170px;
	margin-top:10px;
	padding:4px;
	background:#E5FAFF;
}


#gmap{
	float:left;
	margin-right:7px;
	border:solid 1px #CCCCCC;
}

#annai{
	width:285px;
	float:left;

}
#annai p{
	margin-bottom:10px;
	width:280px;
	padding-left:10px;
}


/*お問い合わせボタン*/

#banner-area{
	width:750px;
	height:60px;
	background:url(../images/banner02.gif) no-repeat;
	margin:0 10px 15px 10px;
}
#banner-btn{
	margin:0 0 0 450px;
}


/**					補助
****************************************************************** */
.float-l{
	float:left;
}
.float-r{
	float:right;	
}

.clear{
	clear:both;
}

.block{
	display:block;
}

.spacer5{
	margin-bottom:5px;
}

.spacer10{
	margin-bottom:10px;
}

.top10{
	margin-top:10px;
}

.top20{
	margin-top:20px;
}


/**					フロート対処 clear-fix hack
****************************************************************** */

.clear-fix:after{
	content:".";
	display:block;
	height:0;
	clear:both;
	visibility:hidden;
}

.clear-fix{
	display:inline-block;
}



/*	Mac IE を除く		\*/
* html .clear-fix{
	height:1%;
	

}
.clear-fix{
	display:block;
}