@charset "utf-8";
/*
Theme Name: kodaira
Theme URI: http://
Description: 小平税理士事務所テーマ
Author: ウエノ
Author URI: http://
Tags: 
*/



body {
	text-align: center;
	background: url('images/bg.jpg') repeat-x scroll 0 0;
	background-color: #ffffff;
	color: #333333;
	}

body, table { 
	font-size: 95%;
	line-height: 160%;
	 }

body, div, span, h1, h2, h3, h4 { margin: 0; padding: 0; }
table p { margin-top: 0; }

a:link { color: #336699; text-decoration: underline;}
a:visited { color: #CC3300; text-decoration: underline;}
a:active { color: #663399; text-decoration: underline;}
a:hover { color: #663399; text-decoration: none;}


img {
	border-style: none;
	}

/* Begin Images */
p img {
	padding: 0;
	max-width: 100%;
	}

/*	Using 'class="alignright"' on an image will (who would've
	thought?!) align the image to the right. And using 'class="centered',
	will of course center the image. This is much better than using
	align="center", being much more futureproof (and valid) */

img.centered {
	display: block;
	margin-left: auto;
	margin-right: auto;
	}

img.alignright {
	padding: 4px;
	margin: 0 0 2px 7px;
	display: inline;
	}

img.alignleft {
	padding: 4px;
	margin: 0 7px 2px 0;
	display: inline;
	}

.alignright {
	float: right;
	}

.alignleft {
	float: left
	}
/* End Images */

.aligncenter { 
	text-align: center;
	 }

#container {
	width: 800px ;
	text-align: left;
	margin: 0 auto;
	}

#header {
	background-color: #5074A6;
	margin: 10px 0 0 0;
	width:800px;
	background: transparent url(images/h-logo.gif) no-repeat scroll 0 0;
	}

#header h1 a { 
	background: transparent url(images/h-logo.gif) no-repeat scroll 0 0;
	display:block;
	overflow:hidden;
	text-indent:-9999px;
	height:41px;
	width:280px;
	}



#menu { 
	background:transparent url(images/menu00.jpg) no-repeat scroll 0 0;
	width: 800px ;
	height:120px;
	 }

#menu ul { 
	margin: 0;
	padding: 81px 10px 0 10px;
	text-align: center;
	 }
#menu li { 
	list-style-type:none;
	color: #999999;
	float:left;
	 }

#menu li a { 
	font-size: 16px;
	font-weight: bold;
	color: #ffffff;
	text-decoration: none;
	overflow:hidden;
	display:block;
	width: 129px ;
	padding: 5px 0px;
	 }
#menu li a:hover { 
	color: #FF8C00;
	border-bottom: 5px solid #FF8C00;
	 }

.ml01 { 
	border-right: 1px solid #d3d3d3;
	 }


#main { 
	padding: 10px 0 0 0;
	text-align: left;
	background-color: #ffffff;
	 }


#contents { 
	float: left;
	width: 610px;
	background-color: #ffffff;
	 }
.c-t { 
	margin: 0 10px;
	 }

#bc-list{ 
	padding: 0 0 5px 0;
	font-size: 85%;
	color: #666666;
	 }

h2.h-t01, .pagetitle { 
	background: transparent url(images/h2-01.gif) no-repeat scroll 0 0;
	padding: 9px 0 13px 30px;
	font-size: 18px;
	}

.as { 
	margin: 0 8px;
	}
.asht { 
	border-left:10px solid #B5C768;
	padding: 1px 10px;
	margin: 7px 0 7px 2px;
	}
.asht a { 
	font-size: 90%;
	color: #333333;
	font-weight: bold;
	text-decoration: none;
	 }
.asht a:visited {
	color: #333333;
	text-decoration: none;
	}
.asht a:hover {
	color: #cc3300;
	text-decoration: none;
	}


.entry { 
	margin: 0 10px;
	 }

.entry h2 { 
	background: url(images/h2-e01.gif) no-repeat scroll 0 bottom;
	padding: 0 0 5px 20px;
	margin: 7px 0 0 0;
	color: #444444;
	font-size: 18px;
	}
.entry h3 { 
	background: url(images/h3-e01.gif) no-repeat scroll 0 4px;
	padding: 0 0 0 20px;
	margin: 7px 0 0 0;
	color: #444444;
	font-size: 16px;
	}
.entry h4 { 
	background: url(images/h4-e01.gif) no-repeat scroll 0 5px;
	padding: 0 0 0 20px;
	margin: 7px 0 0 0;
	color: #444444;
	font-size: 14px;
	}

dt {
	background: url(images/dt02.gif) no-repeat scroll 0 7px;
	padding: 0 0 0 15px;
	font-weight: bold;
	}
dd {
	margin: 0 0 1em 30px;
	}

hr {
	border-top:1px dashed #d3d3d3;
	color: #ffffff;
	background-color: #ffffff;
	}

ul.ul01 {
	list-style-type:none;
	}
.ul01 li {
	padding: 0 0 0 15px;
	background: transparent url(images/info-li.gif) no-repeat scroll 0px 7px;
	}


/* table 会社概要 */
.ta01 {
	margin: 10px 0;
	width: 570px ;
	border-collapse: collapse;
	text-align: left;
	border-top:1px dashed #d3d3d3;
	}
.ta01 th {
	vertical-align: top;
	color: #555555;
	width: 80px;
	padding: 10px 15px;
	border-bottom:1px dashed #d3d3d3;
	}
.ta01 td {
	padding: 10px 0;
	border-bottom:1px dashed #d3d3d3;
	}

/* table 沿革 */
.ta02 {
	margin: 10px 0;
	width: 570px ;
	border-collapse: collapse;
	text-align: left;
	border-top:1px dashed #d3d3d3;
	}
.ta02 th {
	vertical-align: top;
	font-weight: normal;
	width: 140px ;
	padding: 10px 15px;
	border-bottom:1px dashed #d3d3d3;
	}
.ta02 td {
	padding: 10px 0;
	border-bottom:1px dashed #d3d3d3;
	}

/* table お問い合わせフォーム */
.t_form {
	margin: 0;
	width: 570px ;
	border-collapse: collapse;
	font-size: 85%;
	text-align: left;
	border-top:1px dashed #d3d3d3;
	}
.t_form th {
	vertical-align: top;
	font-weight: normal;
	width: 210px ;
	padding: 10px 5px;
	border-bottom:1px dashed #d3d3d3;
	}
.t_form td {
	padding: 10px 0;
	border-bottom:1px dashed #d3d3d3;
	}
.form_k {
	font-weight: bold;
	color: #df7c2c;
	}

/* table 幅指定無し */
.tbl_var {
/*	width:450px; */
	margin: 0 auto;
	border-collapse: collapse;
	}
.tbl_var th {
	text-align: center;
	padding: 2px 5px;
	border:1px solid #C0C0C0;
	background-color: #E4E4E4;
	}
.tbl_var td {
	padding: 2px 5px;
	border:1px solid #C0C0C0;
	}

/* table 基本 */
.tbl_basic {
	width:450px;
	margin: 0 auto;
	border-collapse: collapse;
	}
.tbl_basic th {
	text-align: center;
	padding: 2px 5px;
	border:1px solid #C0C0C0;
	background-color: #E4E4E4;
	}
.tbl_basic td {
	padding: 2px 5px;
	border:1px solid #C0C0C0;
	}

.tbl_blue {
	width:450px;
	margin: 0 auto;
	border-collapse: collapse;
	}
.tbl_blue th {
	text-align: center;
	padding: 2px 5px;
	border:1px solid #C0C0C0;
	background-color: #CAE4F8;
	}
.tbl_blue td {
	padding: 2px 5px;
	border:1px solid #C0C0C0;
	background-color: #F0F8FF;
	}

.tbl_ivory {
	width:450px;
	margin: 0 auto;
	border-collapse: collapse;
	}
.tbl_ivory th {
	text-align: center;
	padding: 2px 5px;
	border:1px solid #C0C0C0;
	background-color: #F9EFC1;
	}
.tbl_ivory td {
	padding: 2px 5px;
	border:1px solid #C0C0C0;
	background-color: #FFFAE5;
	}


.ct01 { 
	margin: 10px 0 15px 0;
	text-align: center;
	 }
.ct02 { 
	margin: 5px 0 0 0;
	text-align: center;
	 }
.top-c { 
	height:240px;
	margin: 0px 10px;
	 }
.top-c p {
	margin: 10px 19px 0;
	font-size: 14px;
	line-height: 140%;
	}
.tcbox01 { 
	float: left;
	margin: 0;
	width: 280px ;
	height:230px;
	background: transparent url(images/bg-c01.gif) repeat-x scroll 0 0;
	 }
.tcbox02 { 
	float: right;
	margin: 0;
	width: 280px ;
	height:230px;
	background: transparent url(images/bg-c01.gif) repeat-x scroll 0 0;
	 }
.tb-a {
	margin: 3px 50px;
	}




#info { 
	margin: 20px 10px 10px 10px;
	padding: 0;
	background: transparent url(images/info-t.gif) no-repeat scroll 0 0;
	 }
#info h2 { 
	float: left;
	margin: 0;
	padding: 16px 0 0px 15px;
	font-size: 16px;
	font-weight: bold;
	line-height: 100%;
	 }
#info p { 
	float:right;
	padding: 10px 15px 0px 0px;
	margin: 0;
	 }
#info ul { 
	clear: both;
	margin: 0 0 10px 0;
	padding: 8px 8px 8px 8px;
	background: transparent url(images/info-bg.gif) no-repeat scroll bottom right;
	border-right:2px solid #999999;
	border-bottom:2px solid #999999;
	border-left:2px solid #999999;
	 }
#info li { 
	padding: 3px 15px;
	list-style-type:none;
	background: transparent url(images/info-li.gif) no-repeat scroll 5px 13px;
	border-bottom:1px solid #cccccc;
	 }


.postmetadata { 
	font-size: 85%;
	padding: 5px;
	border-bottom:1px dashed #999999;
	 }

.navigation { 
	padding: 10px;
	text-align: center;
	 }


#sidebar { 
	float: right ;
	width: 190px ;
	background-color: #ffffff;
	 }
.s-t { 
	margin: 0 10px 0 0;
	 }
.s-t ul {
	padding-left: 20px;
}
#sb-m { 
	border: 2px solid #d3d3d3;
	padding: 2px;
	 }
#sb-t a {
	color: #ffffff;
	font-size: 16px;
	line-height: 100%;
	font-weight: bold;
	text-decoration: none;
	margin: 0;
	padding: 35px 0 29px 0;
	text-align: center;
	background: transparent url(images/sb-t.gif) repeat scroll 0 0;
	width: 172px ;
	overflow:hidden;
	display:block;
	}
#sb-t a:hover { color: #556B2F; text-decoration: none;}

#sb-m ul { 
	margin: 0;
	padding: 0;
	list-style-type:none;
	 }
#sb-m ul a { 
	width: 157px;
	padding: 8px 0px 8px 15px;
	display: block;
	font-size: 90%;
	font-weight: bold;
	color: #444444;
	text-decoration: none;
	border-top: 1px solid #d3d3d3;
	background: transparent url(images/sb-mli.gif) no-repeat scroll 0 13px;
	 }
#sb-m ul a:hover { 
	background-color: #ededed;
	 }

#sb-m ul ul { 
	margin: 0;
	padding: 0;
	list-style-type:none;
	 }
#sb-m ul ul a { 
	width: 147px;
	padding: 0 0 0 25px;
	display: block;
	font-size: 90%;
	font-weight: normal;
	color: #444444;
	text-decoration: none;
	border-top: 1px dashed #d3d3d3;
	background: transparent url(images/sb-mli2.gif) no-repeat scroll 10px 8px;
	 }
#sb-m ul ul a:hover { 
	background-color: #ededed;
	 }

#sb-m ul ul ul { 
	margin: 0;
	padding: 0;
	list-style-type:none;
	 }
#sb-m ul ul ul a { 
	width: 137px;
	padding: 0 0 0 35px;
	display: block;
	font-size: 90%;
	font-weight: normal;
	color: #444444;
	text-decoration: none;
	border-top: 1px dashed #d3d3d3;
	background: transparent url(images/sb-mli3.gif) no-repeat scroll 20px 8px;
	 }
#sb-m ul ul ul a:hover { 
	background-color: #ededed;
	 }


/* ツリー表示 */
.dtree { 
	line-height: 110%;
	border: 2px solid #d3d3d3;
	padding: 2px;
	}
.dtree a {
	color:#333333;
	text-decoration:none;
	}
.dtree a:visited {
	color: #333333; 
	text-decoration: none;
	}
.dtree a:hover {
	color:#333333;
	text-decoration:underline;
	}

a#sd0 {
	color: #ffffff;
	font-size:16px;
	line-height: 100%;
	font-weight: bold;
	text-decoration: none;
	margin: 0;
	padding: 35px 0 29px 0;
	text-align: center;
	background: transparent url(images/sb-t.gif) repeat scroll 0 0;
	width: 172px ;
	overflow:hidden;
	display:block;
	}
a:hover#sd0 { color: #556B2F; text-decoration: none;}

.dtree a.nodeSel {
	font-weight: bold;
	}

.dtree .clip {
	overflow:hidden;
	width: 172px ;
	}

.dtree img {
	float: left;
	border:0 none;
	vertical-align:middle;
	}

.clip .dTreeNode {
	clear: both;
	font-size:14px;
	padding: 10px 0;
	}
.clip a.node, .clip a.nodeSel {
	float: right;
	display: block;
	width: 157px ;  /* IEバグ対策用に-3px必要 */
	}
.clip .clip a.node, .clip .clip a.nodeSel {
	float: right;
	display: block;
	width: 145px ;
	}
.clip .clip .clip a.node, .clip .clip .clip a.nodeSel {
	float: right;
	display: block;
	width: 133px ;
	}
.clip .clip .clip .clip a.node, .clip .clip .clip .clip a.nodeSel {
	float: right;
	display: block;
	width: 121px ;
	}
.clip .clip .clip .clip .clip a.node, .clip .clip .clip .clip .clip a.nodeSel {
	float: right;
	display: block;
	width: 109px ;
	}
.clip .clip .clip .clip .clip .clip a.node, .clip .clip .clip .clip .clip .clip a.nodeSel {
	float: right;
	display: block;
	width: 97px ;
	}





.sb-c { 
	font-size: 85%;
	border: 2px solid #d3d3d3;
	padding: 5px;
	margin: 10px 0 10px 0;
	 }

#searchform { 
	font-size: 85%;
	 }


.clear {
	clear: both;
	height: 0px;
	 }

/* ページナビ */
.pagenavi { 
	margin: 20px 0 0 0;
	height:40px;
	background: transparent url(images/pagenavi.gif) no-repeat scroll 0 0;
	 }
.prev a { 
	float: left;
	text-align: left;
	width: 245px ;
	height:32px;
	padding: 8px 10px 0 40px;
	background: transparent url(images/page-prev.gif) no-repeat scroll 5px 5px;
	 }
.next a { 
	float: right;
	text-align: right;
	width: 245px ;
	height:32px;
	padding: 8px 40px 0 10px;
	background: transparent url(images/page-next.gif) no-repeat scroll 260px 5px;
	 }

/* 先頭へ戻る */
.b_top { 
	clear: both;
	padding: 15px 200px 15px 480px;
	 }
.b_top a { 
	background: transparent url(images/b-top.gif) no-repeat scroll 0 0;
	display:block;
	overflow:hidden;
	text-indent:-9999px;
	height:16px;
	width:120px;
	}


#footer {
	background: #496A9D;
	border-top: 10px solid #B5C768;
	width: 100%;
	padding: 0 0 5px 0
	 }
.f-t { 
	width: 800px;
	margin: 0 auto;
	 }

#footer ul { 
	margin: 0;
	padding: 20px 10px 40px;
	line-height: 100%;
	list-style-type:none;
	 }
#footer li { 
	display: inline;
	 }
#footer ul a { 
	font-size: 85%;
	color: #ffffff;
	text-decoration: none;
	padding: 0 10px;
	 }
#footer ul a:hover { 
	color: #FF8C00;
	 }
.ml02 { 
	border-right: 1px solid #ffffff;
	 }

#footer p {
	margin: 0;
	color: #ffffff;
	font-size: 85%;
	text-align: center;
	}


.question {
	background: transparent url(images/i-question.gif) no-repeat scroll 2px 2px;
	font-weight: bold;
	display:block;
	padding: 2px 0 2px 32px;
	}
.qapage .question {
	border: 1px solid #FFDEAD;
	background: transparent url(images/i-question.gif) no-repeat scroll 2px 2px;
	color: #A0522D;
	font-weight: bold;
	display:block;
	background-color: #FDF5E6;
	padding: 2px 0 2px 32px;
	}
.answer {
	background: transparent url(images/i-answer.gif) no-repeat scroll 3px 0;
	color: #336699;
	font-weight: bold;
	display:block;
	margin: 0;
	padding: 0 0 0 32px;
	}

.note {
	border: 1px dashed #8888cc;
	background-color: #FFF9EE;
	margin: 0 30px;
	padding:5px;
	font-size: 85%;
	}

a.btn {
	background: transparent url(images/btn00.gif) no-repeat scroll 0 0;
	padding: 3px 0 0 0;
	font-size: 14px;
	color: #336699;
	text-align: center;
	text-decoration: none;
	display:block;
	height:28px;
	width:160px;
	}
a:visited.btn {
	color: #336699;
	text-decoration: none;
	}
a:hover.btn {
	color: #cc3300;
	text-decoration: none;
	}
a.btn_blue {
	background: transparent url(images/btn01.gif) no-repeat scroll 0 0;
	padding: 3px 0 0 0;
	font-size: 14px;
	color: #ffffff;
	text-align: center;
	text-decoration: none;
	display:block;
	height:28px;
	width:160px;
	}
a:visited.btn_blue {
	color: #ffffff;
	text-decoration: none;
	}
a:hover.btn_blue {
	color: #B0E0E6;
	text-decoration: none;
	}
a.btn_red {
	background: transparent url(images/btn02.gif) no-repeat scroll 0 0;
	padding: 3px 0 0 0;
	font-size: 14px;
	color: #ffffff;
	text-align: center;
	text-decoration: none;
	display:block;
	height:28px;
	width:160px;
	}
a:visited.btn_red {
	color: #ffffff;
	text-decoration: none;
	}
a:hover.btn_red {
	color: #E9967A;
	text-decoration: none;
	}
a.btn_green {
	background: transparent url(images/btn03.gif) no-repeat scroll 0 0;
	padding: 3px 0 0 0;
	font-size: 14px;
	color: #ffffff;
	text-align: center;
	text-decoration: none;
	display:block;
	height:28px;
	width:160px;
	}
a:visited.btn_green {
	color: #ffffff;
	text-decoration: none;
	}
a:hover.btn_green {
	color: #98FB98;
	text-decoration: none;
	}

a.reference {
	padding: 2px 0 0px 20px;
	background: transparent url(images/i-book.gif) no-repeat scroll 0 0;
	}

.light {
	padding: 3px 0 3px 25px;
	background: transparent url(images/i-light.gif) no-repeat scroll 0 0;
	}