/*======================================
	Common
=======================================*/

* {
	margin: 0;
	padding: 0;
	font: normal normal normal 100%/1.6 Osaka,Verdana,Chicago,"ＭＳ Ｐゴシック",sans-serif;
}

body {
	margin: 0px;
	padding: 0px;
	color:#333333;
	font-family: "ＭＳ Ｐゴシック", Osaka;
	background-image: url(../images/bg.gif);
	font-size: 84%;
	}

img {vertical-align: bottom;}

a{ text-decoration:underline; }
a:link{
	color:#003366;
	text-decoration: underline;
}
a:visited{
	color:#003366;
	text-decoration: underline;
}
a:hover{ color:#FF7F00; text-decoration:none; }
.clear {
	clear: both;
}

#container {
	width: 760px;
	margin-right: auto;
	margin-left: auto;
	background-color: #fff;
	background-image: url(../images/container_bg.gif);
}
#header {
	height: 78px;
	font-size: 50%;
	background-image: url(../images/header_bg.gif);
}
#header span {
	display: none;
}

#header h1 {
	float: left;
}
#header h1 a {
	display: block;
	height: 76px;
	width: 147px;
	background-image: url(../images/logo.gif);
	margin-top: 2px;
	margin-left: 21px;
}

#menu {
	float: right;
	height: 78px;
	width: 488px;
}

#topMenu {
	padding-top: 10px;
	padding-bottom: 10px;
	padding-left: 350px;
}
#topMenu li,#globalMenu li {
	float: left;
	list-style-type: none;
}
.access a {
	background-image: url(../images/bt_access.gif);
	height: 19px;
	width: 54px;
	display: block;
}
.contact a {
	background-image: url(../images/bt_contact.gif);
	height: 19px;
	width: 54px;
	display: block;
	margin-left: 8px;
}
#globalMenu {
}
.ymc a {
	background-image: url(../images/bt_ymc.gif);
	display: block;
	height: 39px;
	width: 152px;
}


.yamazei a {
	background-image: url(../images/bt_ymazei.gif);
	display: block;
	height: 39px;
	width: 152px;
	margin-right: 5px;
	margin-left: 5px;
}
.zou a {

	background-image: url(../images/bt_zou.gif);
	display: block;
	height: 39px;
	width: 152px;
}

#contents {
	width: 750px;
	margin-right: auto;
	margin-left: auto;
	background-color: #FFFFFF;

}

#contents-inner {
	background-image: url(../images/contents_inner_bg.jpg);
	background-repeat: no-repeat;
	padding-right: 13px;
	padding-bottom: 13px;
	padding-left: 13px;
}

#contents-bottom {
	background-image: url(../images/contents_bg.gif);
	background-repeat: no-repeat;
	background-position: right bottom;
	height: 59px;
	text-align: center;
}

#sidebar {
	float: left;
	width: 165px;
	margin-top: 25px;
}

.main {
	float: right;
	width: 543px;
}
.main h2 {
	margin-bottom: 12px;
	margin-top: 14px;
}

.main h3 {
	font-size: 100%;
	background:#efefef;
	padding:0 5px;
	font-weight:bold;
	border-right:solid 1px
	#ccc; border-bottom:solid 1px #ccc; 
	margin-bottom: 12px;
	margin-top: 14px;
}

.main h4 {
	font-size: 100%;
	background:#FFEFD7;
	padding:0 2px;
	border-right:solid 1px
	#ccc; border-bottom:solid 1px #ccc; 
	margin-bottom: 10px;
	margin-top: 14px;
}

.main-contents p {
	margin-left: 5px;
}
.site-pass {
	font-size: 75%;
}



#footer {
	background-color: #e1dfdf;
	text-align: center;
}
#footerMenu {
	width: 740px;
	margin-right: auto;
	margin-left: auto;
	padding-top: 20px;
	padding-bottom: 20px;
}
#footerMenu li {
    display: inline;
	list-style-type: none;
	padding-right: 0.3em;
	background-image: url(../images/footer_menu_line.gif);
	background-repeat: no-repeat;
	background-position: right center;
}
#footerMenu a {
	margin-left: 0.5em;
}


#footerMenu .no-line {
	background:none;
}

#copy {
	font-family: Verdana;
	background-image: url(../images/footer_line.gif);
	background-repeat: no-repeat;
	background-position: center top;
	padding-top: 14px;
	padding-bottom: 14px;
	margin-right: auto;
	margin-left: auto;
	text-align: center;
}


/*======================================
	 Index
=======================================*/


.indexTop {
	background-image: url(../images/topimg_index.jpg);
	height: 201px;
	width: 750px;
}

#indexContents-inner {

	padding: 13px 13px 25px;
	background-image: url(../images/contents_bg.gif);
	background-repeat: no-repeat;
	background-position: right bottom;
}

.indexLeft {
	float: left;
	width: 446px;
}

.indexLeft dl {
	padding-top: 14px;
	padding-left: 18px;
	padding-right: 8px;
}

.indexLeft dt {
	float: left;
	width: 6em;
}

.indexLeft dd {
	margin-left: 7em;
	padding-top: 3px;
}
.indexLeft dd img {
	margin-right: 4px;
}
.topicsLine {
	background-image: url(../images/dot_line.gif);
	height: 17px;
	background-repeat: repeat-x;
	background-position: left bottom;
	margin-bottom: 17px;
}

.indexRight {
	float: right;
	width: 264px;
	padding-bottom: 30px;
}
.indexRight li {
	margin-bottom: 8px;
	list-style-type: none;
}

.indexRight h2,.indexRight p {
	display: none;
}

.banner-ymc a {
	background-image: url(../images/bn_ymc.gif);
	display: block;
	height: 89px;
	width: 264px;
}

.banner-yamazei a {
	background-image: url(../images/bn_yamazei.gif);
	display: block;
	height: 89px;
	width: 264px;
}

.banner-zou a {
	background-image: url(../images/bn_zou.gif);
	display: block;
	height: 89px;
	width: 264px;
}

.banner-110 a {
	background-image: url(../images/bn_110.gif);
	display: block;
	height: 89px;
	width: 264px;
}



/*======================================
	 YMC
=======================================*/

.ymcTop {
	height: 20px;
	width: 750px;
	background-image: url(../ymc/images/topimg_ymc.gif);
}

.bton-ymc a {
	background-image: url(../ymc/images/bt_on_ymc.gif);
	display: block;
	height: 39px;
	width: 152px;
}


.sideYmc {
	border-top-width: 1px;
	border-right-width: 1px;
	border-top-style: solid;
	border-right-style: solid;
	border-top-color: #6995C5;
	border-right-color: #6995C5;
	width: 164px;
}
.sideYmc li {
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-bottom-style: solid;
	border-left-style: solid;
	border-bottom-color: #6995C5;
	border-left-color: #6995C5;
	list-style-type: none;
}

.sideYmc a {
	background-image: url(../ymc/images/sidemenu_a.gif);
	background-repeat: no-repeat;
	display: block;
	width: 133px;
	text-decoration: none;
	padding-left: 30px;
	padding-top: 6px;
	padding-bottom: 6px;
	background-position: left center;
}

.sideYmc a:hover {
	background-image: url(../ymc/images/sidemenu_b.gif);
	background-repeat: no-repeat;
	display: block;
	width: 133px;
	text-decoration: none;
	padding-left: 30px;
	padding-top: 6px;
	padding-bottom: 6px;
	background-position: left center;
	color: #FFFFFF;
}


/*======================================
	 山内税理士事務所
=======================================*/

.yamazeiTop {
	height: 20px;
	width: 750px;
	background-image: url(../ixzei/images/topimg_yamazei.gif);
}

.bton-yamazei a {
	background-image: url(../iguzei/images/bt_on_yamazei.gif);
	display: block;
	height: 39px;
	width: 152px;
	margin-right: 5px;
	margin-left: 5px;
}


.sideYamazei {
	border-top-width: 1px;
	border-right-width: 1px;
	border-top-style: solid;
	border-right-style: solid;
	border-top-color: #F58A78;
	border-right-color: #F58A78;
	width: 164px;
}
.sideYamazei li {
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-bottom-style: solid;
	border-left-style: solid;
	border-bottom-color: #F58A78;
	border-left-color: #F58A78;
	list-style-type: none;
}

.sideYamazei a {
	background-image: url(../ixzei/images/sidemenu_yamazei_a.gif);
	background-repeat: no-repeat;
	display: block;
	width: 133px;
	text-decoration: none;
	padding-left: 30px;
	padding-top: 6px;
	padding-bottom: 6px;
	background-position: left center;
}

.sideYamazei a:hover {
	background-image: url(../ixzei/images/sidemenu_yamazei_b.gif);
	background-repeat: no-repeat;
	display: block;
	width: 133px;
	text-decoration: none;
	padding-left: 30px;
	padding-top: 6px;
	padding-bottom: 6px;
	background-position: left center;
	color: #FFFFFF;
}


/*======================================
	 働くゾウ
=======================================*/

.zouTop {
	height: 20px;
	width: 750px;
	background-image: url(../zou/images/topimg_zou.gif);
}

.bton-zou a {
	background-image: url(../zou/images/bt_on_zou.gif);
	display: block;
	height: 39px;
	width: 152px;
}


.sideZou {
	border-top-width: 1px;
	border-right-width: 1px;
	border-top-style: solid;
	border-right-style: solid;
	border-top-color: #FF9F40;
	border-right-color: #FF9F40;
	width: 164px;
}
.sideZou li {
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-bottom-style: solid;
	border-left-style: solid;
	border-bottom-color: #FF9F40;
	border-left-color: #FF9F40;
	list-style-type: none;
}

.sideZou a {
	background-image: url(../zou/images/sidemenu_zou_a.gif);
	background-repeat: no-repeat;
	display: block;
	width: 133px;
	text-decoration: none;
	padding-left: 30px;
	padding-top: 6px;
	padding-bottom: 6px;
	background-position: left center;
}

.sideZou a:hover {
	background-image: url(../zou/images/sidemenu_zou_b.gif);
	background-repeat: no-repeat;
	display: block;
	width: 133px;
	text-decoration: none;
	padding-left: 30px;
	padding-top: 6px;
	padding-bottom: 6px;
	background-position: left center;
	color: #FFFFFF;
}


/*======================================
	 マップ
=======================================*/

.mapTop {
	height: 20px;
	width: 750px;
	background-image: url(../map/images/topimg_map.gif);
}

.bton-map a {
	background-image: url(../map/images/bt_on_map.gif);
	display: block;
	height: 39px;
	width: 152px;
	margin-right: 5px;
	margin-left: 5px;
}


.sideMap {
	border-top-width: 1px;
	border-right-width: 1px;
	border-top-style: solid;
	border-right-style: solid;
	border-top-color: #F58A78;
	border-right-color: #F58A78;
	width: 164px;
}
.sideMap li {
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-bottom-style: solid;
	border-left-style: solid;
	border-bottom-color: #F58A78;
	border-left-color: #F58A78;
	list-style-type: none;
}

.sideMap a {
	background-image: url(../map/images/sidemenu_map_a.gif);
	background-repeat: no-repeat;
	display: block;
	width: 133px;
	text-decoration: none;
	padding-left: 30px;
	padding-top: 6px;
	padding-bottom: 6px;
	background-position: left center;
}

.sideMap a:hover {
	background-image: url(../map/images/sidemenu_map_b.gif);
	background-repeat: no-repeat;
	display: block;
	width: 133px;
	text-decoration: none;
	padding-left: 30px;
	padding-top: 6px;
	padding-bottom: 6px;
	background-position: left center;
	color: #FFFFFF;
}

.banner-totome a {

	background-image: url(../images/bn_totome.gif);
	display: block;
	height: 89px;
	width: 264px;
}


/*======================================
	 相続110番
=======================================*/

.side110 {
	border-top-width: 1px;
	border-right-width: 1px;
	border-top-style: solid;
	border-right-style: solid;
	border-top-color: #8FCA6D;
	border-right-color: #8FCA6D;
	width: 164px;
}
.side110 li {
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-bottom-style: solid;
	border-left-style: solid;
	border-bottom-color: #8FCA6D;
	border-left-color: #8FCA6D;
	list-style-type: none;
}

.side110 a {
	background-image: url(../souzoku/images/sidemenu_110_a.gif);
	background-repeat: no-repeat;
	display: block;
	width: 133px;
	text-decoration: none;
	padding-left: 30px;
	padding-top: 6px;
	padding-bottom: 6px;
	background-position: left center;
}

.side110 a:hover {
	background-image: url(../souzoku/images/sidemenu_110_b.gif);
	background-repeat: no-repeat;
	display: block;
	width: 133px;
	text-decoration: none;
	padding-left: 30px;
	padding-top: 6px;
	padding-bottom: 6px;
	background-position: left center;
	color: #ffffff;
}