@charset "utf-8";
/*------------------------------------------------------------
	デフォルトスタイル
------------------------------------------------------------*/
html, body, div, span, applet, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
a, abbr, acronym, address, big, cite, code,
del, dfn, em, font, img, ins, kbd, q, s, samp,
small, strike, strong, sub, sup, tt, var,
b, u, i, center,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td {
	margin: 0;
	padding: 0;
	background: transparent;
	border: 0;
	outline: 0;

	font-size: 1em;
}

body {
	font-size: 62.5%;
}

body,
table,
input, textarea, select, option {
	font-family: Meiryo, "メイリオ", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", sans-serif;
}

table {
	border-collapse: collapse;
	border-spacing: 0;
}

ol, ul {
	list-style: none;
}

blockquote, q {
	quotes: none;
}

:focus {
	outline: 0;
}

ins {
	text-decoration: none;
}

del {
	text-decoration: line-through;
}

a {
	color: #B20C1B;
	text-decoration: underline;
}

a:hover {
	text-decoration: none;
}

#main a:hover img {
	filter: alpha(opacity=70);
	opacity: 0.7;
}

/*------------------------------------------------------------
	汎用スタイル
------------------------------------------------------------*/
* html .clearfix {
	zoom: 1;
}

*+html .clearfix {
	zoom: 1;
}

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

/*------------------------------------------------------------
	レイアウト
------------------------------------------------------------*/
body {
	background-color:#000;
	color: #000;
	text-align: center;
	line-height: 1.6;
}


/*------------------------------------------------------------
	ヘッダー
------------------------------------------------------------*/
#header {
	background:url(../img/common/hd_bg01.jpg) left top repeat-x;
	height:561px;
}

#header .hInner {
	width:1000px;
	margin:0 auto;
	
}
#header .hInner .hBox{
	width:100%;
	height:130px;
}

#header .hInner .hBox h1 {
	position:absolute;
	z-index:100;
	padding:0 10px 0 26px;
	>margin-left:-714px;
}


#header .hInner .hBox .hTxt {
	float:left;
	padding-top:38px;
	padding-left:220px;
}

#header .hInner .hBox .hTxt .p01 {
	padding:0 0 5px 11px;
	margin-left:-140px;
}

#header .hInner .hBox .hContact {
	float:right;
}

#header .hInner .hBox .hContact dl {
    position:relative;
	width:259px;
	height:115px;
}

#header .hInner .hBox .hContact dl dd {
	position:absolute;
	top:72px;
	left:4px;
	z-index:10; 
}
#header .hInner .mainImg{
	display:block;
	width:1000px;
	height:344px;
	margin:0 auto;
}

#header .hInner .gNavi {
	padding:4px 0 0 19px;
}

#header .hInner .gNavi ul li {
	float:left;
}

/*
---------------------------------------------------------------------
	FEED
---------------------------------------------------------------------
*/

div#feed{ 
	width:225px; 
	height:310px;
	padding-top:2px;
	text-align:left;
	padding-left:10px;
}

#feed .gfc-control{width:210px;}
#feed a:link, #feed2 a:visited  {font-size:12px; text-decoration:none;}
#feed a:hover {font-size:12px; text-decoration:underline;}
#feed .curDate{
	text-align:center;
	padding:3px 0 3px 0;
	color:#222;
	font-weight:bold;
	display:inline-block;
	font-style:italic;
	font-size:110%;
}
#feed .feed-Control{border-bottom:1px dashed #b8b8b8; width:210px;}


/*------------------------------------------------------------
	contents
------------------------------------------------------------*/
#contents {
	background:url(../img/common/contents_bg.gif) repeat;
	padding:5px 0 0;
}

#wrap {
	width:980px;
	margin:0 auto;
}

#slide {
width:1000px;
height:334px;
margin:0 auto;
position:relative;
}
#slide img {
position:absolute;
left:0;
top:0;
}

/*------------------------------------------------------------
	main
------------------------------------------------------------*/
#main {
	text-align:left;
	width:725px;
	float:left;
}

#main h2 {
	padding:24px 0 20px 40px;
}

#main p {
	font-size:15px;
}

#main .boxTop {
	background:url(../img/common/box_top_bg.png) center top no-repeat;
	width:725px;
	height:27px;
}

#main .box {
	background:url(../img/common/box_bg.png) center top repeat-y;
	width:725px;
}

#main .boxBtm {
	background:url(../img/common/box_btm_bg.png) center top no-repeat;
	height:10px;
	padding-bottom:20px;
}

#main .attention {
	color:#C30C22!important;
}

#main .fBig {
	font-size:18px!important;
}

/* top
------------------------------------------------------------*/

#main .exp .txt01 {
	padding:0 45px 30px;
}

#main .exp .txt01 p {
	font-size:15px;
}

#main .exp .binderBoxTop {
	background:url(../img/top/box_binder_top_bg.gif) center top no-repeat;
	width:675px;
	height:55px;
	margin:0 auto;
}

#main .exp .binderBox {
	background: url(../img/top/box_binder_bg.gif) center top repeat-y;
	width:675px;
	margin:0 auto;
}

#main .exp .binderBoxBtm {
	background:url(../img/top/box_binder_btm_bg.gif) center top no-repeat;
	width:675px;
	height:20px;
	margin:0 auto;
	padding-bottom:15px;
}

#main .exp .binderBox h3 {
	text-align:center;
	padding:5px 0 10px;
}

#main .exp .binderBox .check ul {
	padding:0 20px 0 35px;
}

#main .exp .binderBox .check ul li {
	background:url(../img/top/list_bg01.jpg) left 8px no-repeat;
	border-bottom:1px solid #7B7C7C;
	font-size:17px;
	font-weight:bold;
	color:#6A3906;
	padding:16px 0 18px 34px;
}

#main .exp .binderBox .check ul .last {
	border-bottom:none;
	padding-bottom:0;
}


#main .prof {
	padding-bottom:10px;
}

#main .prof h3 {
	padding:24px 0 25px 45px;
}

#main .prof .profCont {
	padding:0 20px 0 45px;
}

#main .prof .profCont .pic {
	float:left;
}

#main .prof .profCont .txt {
	float:right;
	width:463px;
}

#main .prof .profCont .txt h4 {
	padding-bottom:25px;
}

#main .prof .profCont .txt p {
	padding-bottom:1em;
	font-size:15px;
}

#main .prof ul li {
	text-align:center;
}


/* 資産家の皆様へ
------------------------------------------------------------*/
#wperson #main .box {
	padding-bottom:20px;
}

#wperson #main .txt01 {
	padding:0 20px 0 55px;
}

#wperson #main .txt01 p {
	padding-bottom:1.5em;
}


#wperson #main .txt01 p .fBig strong {
	font-size:25px;
	font-style:italic;
}

#wperson #main .btn01 {
	text-align:center;
}

#wperson #main .btn01 ul li {
	display:inline;
	padding-right:15px;
}

#wperson #main .btn01 ul .last {
	padding-right:0;
}


/* 会社概要
------------------------------------------------------------*/
#company #main .comMenu ul {
	text-align:center;
	padding:20px 0;
}

#company #main .comMenu ul li {
	padding-right:55px;
	font-size:14px;
	display:inline;
}

#company #main .comMenu ul li a {
	color:#6A3906;
}

#company #main .comMenu ul .last {
	padding-right:0;
}

#main #c-policy h3 {
	padding:0 0 35px 40px;
}

#c-policy ul {
	padding:0 0 15px 40px;
}

#c-policy ul li {
	float:left;
	padding-right:15px;
}

#c-policy ul .last {
	padding-right:0;
}

#com-profile .boxInner {
	padding:0 44px 0 57px;
}

#com-profile .boxInner .txt {
	float:left;
	width:400px;
	font-size:16px;
}

#com-profile .boxInner .txt dl {
	border-bottom:1px dotted #444;
	padding:13px 0;
}

#com-profile .boxInner .txt dl dt {
	float:left;
	padding-left:10px;
	width:135px;
}

#com-profile .boxInner .txt dl dd {
	float:left;
}

#com-profile .boxInner .pic {
	float:right;
}

#com-profile .proBtm {
	font-size:16px;
	padding:13px 0 40px 57px;
}

#com-profile .proBtm dl dt {
	float:left;
	padding-left:10px;
	width:135px;
}

#com-profile .proBtm dl .address {
	float:left;
	padding-right:15px;
}

#com-profile .proBtm dl .btn {
	float:left;
	padding-top:15px;
}

#com-profile .btnContact {
	text-align:center;
	padding-bottom:10px;
}

#per-profile .boxInner {
	padding:0 30px 0 57px;
}

#per-profile .boxInner .pic {
	float:left;
}

#per-profile .boxInner .txt {
	float:right;
	width:466px;
	color:#212121;
}

#per-profile .boxInner .txt p {
	font-size:14px;
	padding-bottom:1em;
}

#media .mediaList {
	margin: 0 0 0 40px;
	width:654px;
}

#media .mediaList ul li {
	width:202px;
	float:left;
	padding:0 24px 20px 0;
	font-size:13px;
	color:#212121;
}

#media .mediaList ul .last {
	padding-right:0;
	float:right;
}


/* 税理士の先生方へ
------------------------------------------------------------*/

#tax #main .box {
	padding-bottom:30px;
}

#tax #main .txt01 {
	padding:0 20px 0 55px;
}

#tax #main .txt01 p {
	padding-bottom:1.5em;
}

#tax #main .txt01 p .attention {
	font-size:16px;
	font-weight:bold;
}

#tax #main .txt01 p .fBig strong {
	font-size:25px;
	font-style:italic;
}

#tax #main .btn01 {
	text-align:center;
}

#tax #main .btn01 ul li {
	display:inline;
}



/* 質問
------------------------------------------------------------*/
#qa #main table {
	width:100%;
	margin-bottom:20px;
}

#qa #main table th,
#qa #main table td {
	font-size:14px;
	padding:5px;
	border:1px solid #CD6214;
}

#qa #main table th {
	text-align:left;
	background-color:#84301C;
	color:#fff;
}

#qa #main table td {
	text-align:right;
}

#qa #main table .th01 td {
	background:#F1A66D;
	text-align:left;
}

#qa .quList ul {
	margin:0 35px;
	padding:15px 0;
}

#qa .quList ul li {
	font-size:15px;
	background:url(../img/qa/qa_icon01.jpg) left 0 no-repeat;
	padding:10px 0 10px 50px;
}

#qa .qaBox {
	background:url(../img/qa/border_bg01.gif) center top no-repeat;
	margin:0 35px;
	padding:15px 0 0;
}

#qa .qaBox .quBox h3 {
	font-size:15px;
	font-weight:normal;
	background:url(../img/qa/qa_icon01.jpg) left 0 no-repeat;
	padding:10px 0 10px 50px;
}

#qa .anBox {
	background:url(../img/qa/qa_icon02.jpg) left 0 no-repeat;
	padding:10px 0 0 50px;
}

#qa .anBox p {
	padding-bottom:1em;
}

#qa .anBox .exeBox p {
	padding-bottom:0;
}


#qa .anBox .img01 {
	text-align:center;
	margin-top:-10px;
}

#qa .anBox .img01 li {
	padding-bottom:10px;
}

#qa .anBox .img01,
#qa .anBox .img02,
#qa .anBox .pic {
	padding-bottom:15px;
}

#qa .anBox h4 {
	font-size:15px;
	padding-bottom:5px;
}

/*------------------------------------------------------------
	sidebar
------------------------------------------------------------*/

#sidebar {
	float:right;
	text-align:left;
	width:229px;
	background-color:#E5E0CE;
	text-align:center;
}

#sidebar h3 {
	padding:8px 0 10px;
}

#sidebar .sideBox .box {
	background:url(../img/common/side_box_bg.jpg) center top repeat-y;
	width:225px;
	margin-left:3px;
}

#sidebar .sideBox .boxBtm {
	background:url(../img/common/side_box_btm_bg.jpg) center top no-repeat;
	height:10px;
	width:225px;
	margin-left:3px;
	padding-bottom:10px;
}

#sidebar .sideInfo dl {
	text-align:left;
	padding:10px 15px 0;
}

#sidebar .sideInfo dl dt {
	font-size:15px;
	font-style: italic;
}

#sidebar .sideInfo dl dd {
	font-size:12px;
	word-break: break-all;
	padding-bottom:1em;
}

#sidebar .sideBook .box {
	padding-top:10px;
}

#sidebar .sideBook dl dt {
	padding:0 0 7px;
}

#sidebar .sideBook dl .comm {
	font-size:11px;
	padding:4px 0 35px;
}

#sidebar .sideBook dl.last .comm {
	padding-bottom:10px;
}

/*------------------------------------------------------------
	フッター
------------------------------------------------------------*/
#footer {
	border-top:14px solid #604C3F;
}

#footer .ftInner {
	margin:0 auto;
	width:856px;
}

#footer .ftInnerBtm {
	margin:0 auto;
	width:898px;
}

#ftTop {
	background:url(../img/common/ft_bg01.jpg) left top repeat;
	height:200px;
}

#ftTop .btnTop {
	padding:18px 0 29px;
}

#ftTop .ftNavi {
	padding-bottom:20px;
}

#ftTop .ftNavi ul li {
	float:left;
	font-size:15px;
	text-align:center;
	padding-right:53px;
}

#ftTop .ftNavi ul .last {
	padding-right:0;
}

#ftTop .ftNavi ul li a {
	color:#fff;
	text-decoration:none;
}
#ftTop .ftNavi ul li a:hover {
	color:#fff;
	text-decoration:underline;
}

#ftTop .ftMenu {
	background:url(../img/common/ft_menu_body_bg.png) center top no-repeat;
	width:856px;
	height:47px;
	text-align:center;
}

#ftTop .ftMenu ul {
	padding-top:14px;
}

#ftTop .ftMenu ul li {
	font-size:15px;
	display:inline;
	padding:0 20px 0 16px;
	background:url(../img/common/ft_menu_border_bg01.jpg) right center no-repeat;
}

#ftTop .ftMenu ul .first {
	padding-left:0;
}

#ftTop .ftMenu ul .last {
	background:none;
	padding-right:0;
}

#ftTop .ftMenu ul li a {
	color:#fff;
	text-decoration:none;
}

#ftTop .ftMenu ul li a:hover {
	color:#ccc;
}

#ftBtm {
	color:#fff;
	text-align:left;
}

#ftBtm .company {
	float:left;
	font-family: "ヒラギノ明朝 ProN W6", "HiraMinProN-W6", "HG明朝E", "ＭＳ Ｐ明朝", "MS PMincho", "MS 明朝", serif;
}

#ftBtm .company .p01 {
	font-size:16px;
	padding:6px 0;
}

#ftBtm .company .p01 span {
	font-size:13px;
}

#ftBtm .company .p02 {
	color:#222;
	font-size:15px;
	padding-bottom:6px;
}

#ftBtm .company ul li {
	float:left;
}

#ftBtm .company ul .li01 {
	background:url(../img/common/ft_dial_img.png) left top no-repeat;
	padding:7px 0 0 50px;
	font-size:14px;
	font-family: Meiryo, "メイリオ", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", sans-serif;
}

#ftBtm .company ul .li02 {
	font-size:29px;
	padding:0 0 0 5px;
	margin-top:-8px;
	letter-spacing:-1px;
	font-family: Meiryo, "メイリオ", "Hiragino Kaku Gothic Pro", "ヒラギノ角ゴ Pro W3", sans-serif;
}

#ftBtm .company ul .li03 {
	font-size:17px;
	color:#222;
	padding:1px 0 0 10px;
}

#ftBtm .company ul .li03 a {
	color:#222;
	text-decoration:none;
}

#ftBtm .company ul .li03 a:hover {
	color:#ccc;
}

#ftBtm .ftContact {
	float:right;
}

#ftBtm .ftContact dl {
	position:relative;
	width:259px;
	height:115px;
}

#ftBtm .ftContact dl dd {
	position:absolute;
	top:72px;
	left:4px;
	z-index:10;
}

#ftBtm .copyright {
	color:#B28146;
	font-size:15px;
}

/*------------------------------------------------------------
	書式設定
------------------------------------------------------------*/
/* テキストの位置 */
.taLeft { text-align: left !important; }
.taCenter { text-align: center !important; }
.taRight { text-align: right !important; }

/* フォントの大きさ（プラス） */
.fsP1 { font-size: 1.08em !important; }
.fsP2 { font-size: 1.16em !important; }
.fsP3 { font-size: 1.24em !important; }
.fsP4 { font-size: 1.32em !important; }
.fsP5 { font-size: 1.4em !important; }

/* フォントの大きさ（マイナス） */
.fsM1 { font-size: 0.92em !important; }
.fsM2 { font-size: 0.84em !important; }
.fsM3 { font-size: 0.76em !important; }
.fsM4 { font-size: 0.68em !important; }
.fsM5 { font-size: 0.6em !important; }

/* フォントの太さ */
.fwNormal { font-weight: normal !important; }
.fwBold { font-weight: bold !important; }

/* フォントの色 */
.fBlue {color:#00208C!important;}
.fOrange {color:#FF9900!important;}

/*------------------------------------------------------------
	微調整用クラス（※多用しないこと）
------------------------------------------------------------*/
.mt0 { margin-top: 0 !important; }
.mt5 { margin-top: 5px !important; }
.mt20 { margin-top: 20px !important; }
.mt15 { margin-top: 15px !important; }
.mb0 { margin-bottom: 0 !important; }
.mb15 { margin-bottom: 15px !important; }
.mb35 { margin-bottom: 35px !important; }
.mb45 { margin-bottom: 45px !important; }

/*------------------------------------------------------------
	汎用スタイル
------------------------------------------------------------*/

.floatL {
	float: left !important;
}

.floatR {
	float: right !important;
}

img {
	vertical-align: top;
}

.attention {
	font-size:100%;
	font-weight:bold;
}