body {
     margin: 0;
     padding: 0;
     background-color: #CED7C9;
     background-image: url(../common/body_back.gif);
     background-repeat: repeat-x;
     background-position: left top;
     font-size: 80%;
     color: #333;
     line-height: 150%;
}

a, p, h1, h2, h3, h4 {
     text-decoration: none;
     margin: 0;
     padding: 0;
     list-style-type: none;
}

img {
     border: none;
}

a:visited {
     color: #810081;
}
a:link {
     color: #069;
}

a:hover {
     text-decoration: underline;
}

a:active {
     color: #F00;
}

#base {
     width: 800px;
     margin: auto;
}

p.red_b {
     font-weight: 700;
     color: #C30;
}
.green_b {
     font-weight: 700;
     color: #006633;
}
.blue_b {
     font-weight: 700;
     color: #0066FF;
}
p.ca01 {
	font-weight: bold;
	color: #0066FF;
	font-size: 18px;
	text-align: center;
}
p.ca02 {
	font-weight: bold;
	color: #000000;
	font-size: 18px;
	text-align: center;
}

#header ul, #header li, #header a {
     margin: 0;
     padding: 0;
     list-style-type: none;
     float: left;
}
#header #sitemap a{
	float: right;
	padding-top: 1px;
	padding-right: 5px;
	font-size: 85%;
}
table {
	 border-collapse:collapse;
}
p.leftphoto img {
     float: left;
     margin-right: 10px;
     margin-bottom: 10px;
}

p.rightphoto img {
     float: right;
     margin-left: 10px;
     margin-bottom: 10px;
}
p#pankuzu {
	width: 100%;
	padding: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 20px;
	margin-left: 0px;
}
p#pankuzu a{
	text-decoration: underline;
}
span.under-b{
	text-decoration: underline;
}
strong.g{
	color: #009933;
}

/* -------------- header -------------- */
#header {
     width: 800px;
     background-image: url(../common/header_back.jpg);
     background-repeat: no-repeat;
     float: left;
}

#header #grovalnavi {
     float: left;
     width: 800px;
     height: 58px;
}

#grovalnavi li, #grovalnavi ul {
     float: left;
     margin: 0;
     padding: 0;
}

/* -------------- contents -------------- */
#contents {
     float: left;
     width: 800px;
     background-color: #FFF;
     height: 100%;
     background-image: url(../common/back.gif);
     background-repeat: repeat-y;
}

#blog_contents {
     float: left;
     width: 800px;
     letter-spacing: 0.8px;
     background-color: #FFF;
     height: 100%;
     background-image: url(../common/back_blog.gif);
     background-repeat: repeat-y;
}

p.next_page {
     clear: both;
     color: #069;
     text-align: right;
     width: 550px;
     padding-top: 20px;
     margin-bottom: 50px;
}

/* -------------- 起業支援 -------------- */
#support_contents {
     float: left;
     width: 800px;
     background-image: url(../support/img/ttl.jpg);
     background-repeat: no-repeat;
     padding-top: 150px;
}

/* -------------- 相続・事業継承 -------------- */
#souzoku_contents {
     float: left;
     width: 800px;
     background-image: url(../souzoku/img/ttl.jpg);
     background-repeat: no-repeat;
     padding-top: 150px;
}

/* -------------- 税務会計コンサル -------------- */
#consul_contents {
     float: left;
     width: 800px;
     background-image: url(../consul/img/ttl.jpg);
     background-repeat: no-repeat;
     padding-top: 150px;
}

/* -------------- 得意業務 -------------- */
#special_contents {
     float: left;
     width: 800px;
}
#special_contents h2.qa{
	color: #0982CA;
	line-height: 160%;
	padding-top: 30px;
}

/* -------------- 事務所概要 -------------- */
/*div{
	border: 1px solid #666666;
}*/
#company_contents {
     float: left;
     width: 800px;
     background-image: url(../company/img/ttl.jpg);
     background-repeat: no-repeat;
     padding-top: 150px;
}

#company_contents #photo_box {
     float: left;
     width: 520px;
     padding-top: 20px;
}

#company_contents #photo_box img {
     float: left;
}

#company_contents .staff_box p, #company_contents .staff_box h2 {
     float: right;
     width: 335px;
     border-bottom-style: none;
     margin: 0px;
}
#company_contents .staff_box img {
     float: left;
}

#company_contents .staff_box {
    width: 538px;
	float: left;
	margin: 0px 0px 20px;
	height: 100%;
	padding: 5px;
	border: 1px solid #CCCCCC;
}

#company_contents .staff_box #ogawa_p {
     background-image: url(../company/img/staff_ogawa_p.jpg);
     background-repeat: no-repeat;
     width: 538px;
     float: left;
}

#company_contents .staff_box #yamada_p {
     background-image: url(../company/img/staff_yamada_p.jpg);
     background-repeat: no-repeat;
	 width: 538px;
     float: left;
}

#company_contents .staff_box #hoshikawa_p {
     background-image: url(../company/img/staff_hoshikawa_p.jpg);
     background-repeat: no-repeat;
	 width: 538px;
     float: left;
}
#company_contents .staff_box #takahashi_p {
     background-image: url(../company/img/staff_takahashi_p.jpg);
     background-repeat: no-repeat;
	 width: 538px;
     float: left;
}
#company_contents .staff_box #akimoto_p {
     background-image: url(../company/img/staff_akimoto_p.jpg);
     background-repeat: no-repeat;
	 width: 538px;
     float: left;
}
#company_contents .staff_box #ogawa_n_p {
     background-image: url(../company/img/staff_ogawa_n_p.jpg);
     background-repeat: no-repeat;
	 width: 538px;
     float: left;
}

#company_contents h3.rinen {
	font-size: 14px;
	font-weight: bold;
	width: 543px;
	margin: 0px 0px 5px;
	padding: 8px 0px 0px 5px;
	border-bottom: none;
	color: #336600;
	border-top-style: none;
	border-right-style: none;
	border-left-style: none;
	background: #FFFFFF url(none);
	clear: both;
	float: none;
}


/* -------------- 出版物 -------------- */
#book_contents {
     float: left;
     width: 800px;
     background-image: url(../book/img/ttl.jpg);
     background-repeat: no-repeat;
     padding-top: 150px;
}

#book_contents .book_box {
     width: 520px;
     padding-bottom: 30px;
     padding-top: 20px;
     float: left;
}

#book_contents .book_box h3 {
	font-size: 110%;
	margin-bottom: 5px;
	background-color: #FFFFFF;
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: dotted;
	border-left-style: none;
	padding: 0px;
	margin-top: 0px;
	border-bottom-width: 1px;
	border-bottom-color: #CCCCCC;
}

#book_contents .book_box img {
     float: left;
     margin-right: 10px;
}

#book_contents .book_box p {
     float: left;
     width: 370px;
     margin: 0;
     padding: 0;
     line-height: 130%;
}

#book_contents .book_box p.cap1 {
     float: left;
     width: 370px;
     padding: 0;
     color: #666;
     font-weight: 700;
     margin: 0 0 10px;
}

#book_contents .book_box .cap_box {
     float: right;
     width: 370px;
}

#book_contents .book_box a img {
     margin-top: 15px;
}

#book_contents .book_box a {
     font-weight: 700;
}


/* -------------- お問合せ -------------- */
#info_contents {
     float: left;
     width: 800px;
     background-image: url(../info/img/ttl.jpg);
     background-repeat: no-repeat;
     padding-top: 150px;
}

/* -------------- 社労士 -------------- */
#syaroushi_contents {
     float: left;
     width: 800px;
     background-image: url(../syaroushi/img/ttl.jpg);
     background-repeat: no-repeat;
     padding-top: 150px;
}

/* -------------- お客様 -------------- */
#client_contents {
     float: left;
     width: 800px;
     background-image: url(../client/img/ttl.jpg);
     background-repeat: no-repeat;
     padding-top: 150px;
}


/* -------------- bottom_left -------------- */
#bottom_left {
	float: left;
	width: 550px;
	height: 100%;
	padding-top: 0px;
	padding-right: 30px;
	padding-bottom: 30px;
	padding-left: 30px;
}

#bottom_left h1 {
     font-size: 130%;
     margin-bottom: 15px;
     background-image: url(../common/ttl_h_green.gif);
     background-repeat: no-repeat;
     background-position: -3px center;
     padding-left: 25px;
}

#bottom_left h2 {
     font-size: 130%;
     margin-top: 10px;
     margin-bottom: 5px;
     clear: both;
     border-bottom: 1px dotted #CCC;
}

#bottom_left #sup_index h2 {
	background-image: url(../common/h_dot.gif);
	background-repeat: no-repeat;
	padding-left: 20px;
	margin-top: 15px;
	background-position: left 2px;
	background-color: #FFFFFF;
	border: none;
}
#bottom_left #sup_index h3 {
	background-color: #FFFFFF;
	margin: 0px;
	border: none;
	padding-top: 10px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
}
#bottom_left h3 {
	clear: both;
	font-size: 110%;
	color: #578257;
	margin-top: 30px;
	margin-bottom: 0;
	border: 1px solid #339933;
	background-color: #E2F5E2;
	padding-top: 5px;
	padding-right: 5px;
	padding-bottom: 3px;
	padding-left: 5px;
}
#bottom_left h4 {
     font-size: 110%;
     color: #666666;
     margin-top: 15px;
     margin-bottom: 0;
     padding-bottom: 0;
}

#bottom_left p {
     padding-top: 5px;
     padding-bottom: 10px;
}
#bottom_left table {
     margin-bottom: 5px;
     margin-top: 15px;
     margin-left: 0;
     float: left;
     line-height: 150%;
     width: 100%;
     border-top: 1px solid #A8D17A;
     border-left: 1px solid #A8D17A;
}

#bottom_left td {
     padding: 3px;
     border-bottom: 1px solid #A8D17A;
     border-right: 1px solid #A8D17A;
}

#bottom_left td.dd {
     font-weight: 700;
     background-color: #ECF5E2;
}
#bottom_left ul {
     padding-top: 0;
     margin-top: 0;
     margin-right: 0;
}

#bottom_left ol {
     padding-top: 0;
     margin-top: 0;
     margin-right: 0;
     padding-left: 10px;
}
#bottom_left .client_box {
     float: left;
     width: 550px;
     padding-top: 20px;
     padding-bottom: 15px;
     border-bottom: 1px dotted #CCC;
}

#bottom_left .client_box a {
     float: left;
	width: 195px;
	display: block;
	text-align: center;
}

#bottom_left .client_box h2 {
	float: left;
	width: 195px;
	margin-top: 0;
	padding-top: 6px;
	border-bottom-style: none;
	font-size: 90%;
	text-align: center;
	padding-bottom: 15px;
}
#bottom_left .client_box h3 {
	float: left;
	width: 195px;
	margin-top: 0;
	padding-top: 6px;
	border-bottom-style: none;
	font-size: 80%;
	text-align: center;
	background-color: #FFFFFF;
	border: none;
	padding-bottom: 15px;
	color: #000000;
}

#bottom_left .client_box p {
	float: right;
	width: 345px;
	height: 100%;
}

/* -------------- top_left -------------- */
#top_left {
     float: left;
     width: 610px;
     height: 100%;
}

#top_left h1 {
     font-size: 90%;
     margin-bottom: 5px;
     background-image: url(../common/ttl_h_green.gif);
     background-repeat: no-repeat;
     background-position: -3px center;
     padding-left: 25px;
}

#d_left {
     float: left;
     width: 300px;
     padding-top: 10px;
     padding-right: 20px;
     padding-left: 20px;
}

#d_left p {
	line-height: 170%;
}

#d_left #feed_ogawa {
     float: left;
     width: 285px;
     padding-top: 15px;
     height: 100%;
}

#d_left #feed_ogawa p, #d_left #feed_yamada p, #d_right #feed_news p {
	background-image: url(../common/ttl_list_gray.gif);
	background-repeat: no-repeat;
	background-position: left 5px;
	list-style-type: none;
	padding-left: 15px;
	margin-left: 5px;
	color: #666666;
}

#d_right #feed_news p {
	background-image: url(../common/right_ttl_list_green.gif);
	background-repeat: no-repeat;
	background-position: left top;
	list-style-type: none;
	font-size: 85%;
	margin: 0px 0px 0px 30px;
	padding: 0px 0px 0px 15px;
	width: 194px;
	line-height: 130%;

}
#d_left #feed_ogawa p a,#d_left #feed_yamada p a,#d_right #feed_news p a{
	text-decoration: underline;
}

#d_right #feed_news {
     float: left;
     width: 259px;
     padding: 0px;
}
#d_right #feed_news h2{
     float: left;
     margin: 0px;
     padding: 0px;
}

#d_left #feed_yamada {
     float: left;
     width: 285px;
     padding-top: 15px;
}

/* -------------- top_left_d_right -------------- */
#d_right {
     float: left;
     width: 260px;
}

#d_right_box {
     float: left;
     width: 260px;
     background-image: url(../img/top_news_back2.jpg);
     background-repeat: no-repeat;
     background-color: #FFF;
     height: 254px;
     padding: 10px 10px 0 0;
}

#d_right h2 {
     font-size: 100%;
     margin-left: 5px;
     margin-top: 10px;
}

#d_right ul {
     padding: 5px 0 0;
     margin: 0 0 0 30px;
}

#d_right li {
     background-image: url(../common/ttl_list_gray.gif);
     background-repeat: no-repeat;
     background-position: left center;
     list-style-type: none;
     margin: 0;
     padding: 0 0 0 15px;
}

/* -------------- right -------------- */
#right {
     float: left;
     width: 189px;
     height: 100%;
     background-color: #F0F0F0;
}

#right #acsess {
     width: 174px;
     background-image: url(../common/right_acsess.gif);
     background-repeat: no-repeat;
     background-color: #F0F0F0;
     padding: 15px 5px 5px 10px;
}

#right #acsess a {
     float: right;
}

#right #keiei {
     width: 174px;
     background-image: url(../common/right_keiei.jpg);
     background-repeat: no-repeat;
     background-color: #F0F0F0;
     height: 120px;
     float: left;
     padding: 80px 5px 5px 10px;
}

#right #keiei ul {
     margin: 0;
     padding: 0 0 0 22px;
}

#right #keiei li {
     margin: 0;
     background-image: url(../common/ttl_list_gray.gif);
     background-repeat: no-repeat;
     background-position: left center;
     list-style-type: none;
     padding: 0 0 0 15px;
}

#right #sub_navi ul {
     margin: 0;
     padding: 45px 0 0 25px;
}

#right #sub_navi li {
     margin: 0;
     background-image: url(../common/right_ttl_list_green.gif);
     background-repeat: no-repeat;
     background-position: left center;
     list-style-type: none;
     padding: 0 0 0 15px;
}

#right #sub_navi {
	background: #F0F0F0 url(../common/right_ttl_menu_back.gif) no-repeat;
	height: 139px;
}
/* -------------- right_bottom -------------- */
#right #bottom_navi ul {
     margin: 0;
     padding-right: 0;
     padding-bottom: 0;
     padding-left: 10px;
}

#right #bottom_navi li {
	margin: 0;
	background-image: url(../common/right_ttl_list_green.gif);
	background-repeat: no-repeat;
	background-position: left 4px;
	list-style-type: none;
	font-size: 90%;
	padding-top: 0;
	padding-right: 0;
	padding-bottom: 3px;
	padding-left: 12px;
}

/* -------------- リンク -------------- */

/* -------------- form -------------- */
#formfield {
     margin-top: 5px;
     margin-bottom: 5px;
     width: 100%;
}

#formfield .info_box {
     font-size: 90%;
     border: 1px solid #CCC;
     background-color: #F3F3F3;
     font-weight: 400;
     padding: 5px;
}

#formfield h2 {
     font-size: 100%;
     font-weight: 700;
     padding-bottom: 2px;
     margin-top: 10px;
     border-bottom: 1px dotted #CCC;
}

#formfield .info_box label {
     width: 500px;
     display: block;
}

#formfield form {
     margin: 0;
     padding: 0;
}

#formfield table {
     text-align: left;
     width: 100%;
     line-height: 150%;
     border: none;
}

#formfield td, #formfield th {
     line-height: 150%;
     border: none;
}

#formfield input, #formfield textarea {
     background-color: #F7F7F7;
}

#formfield span {
     font-weight: 700;
     color: #C30;
}

/* -------------- footer -------------- */
#footer {
     clear: both;
     width: 798px;
     background-image: url(../common/footer_back.gif);
     background-repeat: no-repeat;
     text-align: center;
     padding-top: 30px;
     background-color: #FFF;
     margin-right: 1px;
     margin-left: 1px;
     padding-bottom: 15px;
}

#footer p, #footer_blog p {
	margin-top: 5px;
	font-size: 90%;
}


/* -------------- 求人ページ2010.05.20 -------------- */
#recpr {
	margin-top: 30px;
	margin-bottom: 30px;
    clear: both;
}
#recpr .rightphoto img{
	float: right;
	margin-left: 10px;
}
#recpr p.kome{
	clear: both;
	color: #CC0000;
}
#recpr #mailbt a{
	display:block;
	background: #FFFFCC;
	margin: 10px 0px;
	padding: 10px;
	height: 30px;
	width: 300px;
	border: 1px solid #999999;
}
#recpr #mailbt a{
	display:block;
	background: #FFFFCC;
	margin: 10px 0px;
	padding: 10px 10px 0px;
	width: 300px;
	border: 1px solid #999999;
	font-size: 16px;
	font-weight: bold;
}