@charset "Shift_JIS";
/* 制作者情報 */
/* ブラウザ初期化スタイル */
/* 共通部分のスタイル */
/* 各ページ個別のスタイル */

/*--------------------------------------------------------------------
guideline : ver1.05
since : 2006/12/22
writer : 
last_editday : 2007/11/01
last_editor : 
--------------------------------------------------------------------*/


/*--------------------------------------------------------------------
common
cssの初期化
--------------------------------------------------------------------*/


* {
	font-family: "ＭＳ Ｐゴシック", "Osaka", "ヒラギノ角ゴ Pro W3", sans-serif;
	margin: 0;
	padding: 0;}

html, body {
	filter: expression(document.execCommand("BackgroundImageCache", false, true));
	font-family: "ＭＳ Ｐゴシック", "Osaka", "ヒラギノ角ゴ Pro W3", sans-serif;
	margin: 0;
	padding: 0;
	font-size: small;}


h1, h2, h3, h4, h5, h6, address, div, blockquote, p, pre, ul, ol, li, dl, dt, dd, hr {
	font-family: "ＭＳ Ｐゴシック", "Osaka", "ヒラギノ角ゴ Pro W3", sans-serif;
	margin: 0;
	padding: 0;
	border: 0;
	font-style: normal;
	font-weight: normal;
	font-size: 100%;}

table, caption, th, td {
	font-family: "ＭＳ Ｐゴシック", "Osaka", "ヒラギノ角ゴ Pro W3", sans-serif;
	margin: 0;
	padding: 0;
	border: 0;
	font-style: normal;
	font-weight: normal;
	font-size: 100%;}

span, em, strong, dfn, code, samp, kbd, var, cite, abbr, acronym, sub,
sup, q, br, ins, del, a, img, object, iframe {
	font-family: "ＭＳ Ｐゴシック", "Osaka", "ヒラギノ角ゴ Pro W3", sans-serif;
	margin: 0;
	padding: 0;
	border: 0;
	font-style: normal;
	font-weight: inherit;
	font-size: 100%;}

li{list-style-type:none;}

a{
	color:#000;
	outline:0;
	text-decoration:none;}

a:hover{text-decoration:underline;}

p{line-height:1.3em;}
	
br.clear{clear:both;}

/*IE6で背景がついてこない部分のハック*/	
/*\*/
* html div#main , * html div#navigation , * html div.index02 , * html div.index04 div , * html div.base div.service div , * html div.base div.service dl , * html div.company02 dl dd , * html div.index02 dl dd , * html div.index02 dl{
    height: 1em;
    overflow: visible;}
/**/

div#accesslog{ display:none;}

/*--------------------------------------------------------------------
common
ページ共通部分
--------------------------------------------------------------------*/

/*bodyのスタイル*/

body {
	background: url(../../images/body_bg.jpg);
	margin:0 auto;}
	
/*containerのスタイル*/
div#container{
	width:760px;
	padding:0 2px;
	margin:0 auto;
	background:url(../../images/container_bg.jpg) repeat-y center;}	
	
/*headerのスタイル*/
div#header{
	background:url(../../images/header_bg.jpg) no-repeat;
	border-bottom:1px solid #FFF;
	width:760px;
	height:120px;}	
	
div#header div{
	padding:5px 0 0 0;
	overflow:hidden;
	width:760px;
	background:url(../../images/h1_bg.jpg) no-repeat;}	
	
h1{
	padding:0 0 0 10px;
	float:left;
	font-size:10px;
	color:#FFF;}	
	
div#header ul{
	padding:0 10px 0 0;
	float:right;}		
	
div#header ul li{
	margin:0 0 0 10px;
	padding:0 0 0 10px;
	background:url(../../images/header_list.jpg) no-repeat left;
	font-size:10px;
	float:left;
	white-space:nowrap;}	

div#header ul li a{ color:#FFF;}	
	
h2{
	margin:25px 0 0 34px;
	text-indent:-9999px;
	float:left;
	background:url(../../images/h2_bg.jpg) no-repeat;
	width:427px;
	height:58px;}
	
* html h2{ margin:21px 0 0 17px;}
	
h2 a{
	display:block;
	width:427px;
	height:58px;}	

div#header dl dt , div#header dl dd{ text-indent:-9999px;}

/*main_naviのスタイル*/

div#main_navi{
	position:relative;
	padding:0 10px;
	background:url(../../images/main_navi.jpg) no-repeat;
	width:740px;
	height:28px;}
	
div#main_navi div{
	position:absolute;
	z-index: 3;}	
  
div#main_navi div ul.nav li{
	float:left;
	position:relative;}

div#main_navi div ul.nav li a{
	text-indent:-9999px;
	display: block;
	text-transform:lowercase;}

div#main_navi div ul.nav  ul li a{
	padding:9px 0 0 20px;
	display:block;
	text-indent:0;
	background:url(../../images/drop_bg.jpg) no-repeat;
	height:20px;
	width:142px;}
	
div#main_navi div ul.nav  ul li a:hover{
	text-decoration:none;
	background:url(../../images/drop_bg.jpg) no-repeat;
	color:#990000;}

.nav ul {
	position:absolute;
	top: -999em;
	left:1px;}

.nav li:hover ul,
.nav li.sfHover ul {
	top: 23px;}
	
div#main_navi ul li.navi01 , div#main_navi ul li.navi01 a{
	width:162px;
	height:23px;
	background:url(../../images/main_navi01.jpg) no-repeat;}

div#main_navi ul li.navi02 , div#main_navi ul li.navi02 a{
	width:162px;
	height:23px;
	background:url(../../images/main_navi02.jpg) no-repeat;}
	
div#main_navi ul li.navi03 , div#main_navi ul li.navi03 a{
	width:110px;
	height:23px;
	background:url(../../images/main_navi03.jpg) no-repeat;}
	
div#main_navi ul li.navi04 , div#main_navi ul li.navi04 a{
	width:102px;
	height:23px;
	background:url(../../images/main_navi04.jpg) no-repeat;}	
	
div#main_navi ul li.navi05 , div#main_navi ul li.navi05 a{
	width:101px;
	height:23px;
	background:url(../../images/main_navi05.jpg) no-repeat;}		
	
div#main_navi ul li.navi05{ margin:0 0 0 100px;}			
	
div#main_navi ul li.navi01 a:hover{background:url(../../images/main_navi01.jpg) no-repeat 0 -23px;}		

div#main_navi ul li.navi02 a:hover{background:url(../../images/main_navi02.jpg) no-repeat 0 -23px;}	

div#main_navi ul li.navi03 a:hover{background:url(../../images/main_navi03.jpg) no-repeat 0 -23px;}		

div#main_navi ul li.navi04 a:hover{background:url(../../images/main_navi04.jpg) no-repeat 0 -23px;}	

div#main_navi ul li.navi05 a:hover{background:url(../../images/main_navi05.jpg) no-repeat 0 -23px;}	

/*main_imgのスタイル*/

div#main_img img{ vertical-align:bottom;}

div#main_img{
	background:url(../../images/maih_img_bg.jpg) no-repeat bottom;
	padding:0 0 10px 0;}	
	
/*navigationのスタイル*/

div#navigation{
	overflow:hidden;
	background:url(../../images/main_bg.jpg) repeat-y;
	padding:8px 10px 8px 0;}
	
div#navigation ul{
	padding:0 0 0 15px;
	float:left;}	
	
div#navigation ul li{
	margin:0 10px 0 0;
	text-indent:-9999px;
	float:left;
	white-space:nowrap;}
	
div#navigation ul li a{display:block;}	
	
div#navigation ul li.out_banner , div#navigation ul li.out_banner a{
	background:url(../../images/out_banner.jpg) no-repeat;
	width:252px;
	height:42px;}
	
div#navigation ul li.com_banner , div#navigation ul li.com_banner a{
	background:url(../../images/com_banner.jpg) no-repeat;
	width:195px;
	height:42px;}	
	
div#navigation ul li.out_banner a:hover{background:url(../../images/out_banner.jpg) no-repeat 0 -42px;}	
	
div#navigation ul li.com_banner a:hover{background:url(../../images/com_banner.jpg) no-repeat 0 -42px;}	

div#navigation div{
	padding:0 4px 0 0;
	float:right;}
	
div#navigation b{
	margin:0 10px 0 0;
	text-indent:-9999px;
	background:url(../../images/navigation_bg.jpg) no-repeat;
	float:left;}
	
div#navigation b a{
	display:block;
	width:72px;
	height:18px;}
	
div#navigation b a:hover{background:url(../../images/navigation_bg.jpg) no-repeat 0 -18px;}

div#navigation dl dt{
	margin:0 5px 0 0; 
	width:66px;
	height:13px;
	text-indent:-9999px;
	background:url(../../images/font_bg01.jpg) no-repeat;
	float:left;}
	
div#navigation dl dd{ margin:0 0 0 6px;}

* html div#navigation dl dd	{ margin:0 0 0 4px;}
	
div#navigation dl dd , div#navigation dl dd a{
	width:16px;
	height:16px;
	text-indent:-9999px;
	float:left;}
	
div#navigation dl dd.font01 a{background:url(../../images/font_bg02.jpg) no-repeat;}

div#navigation dl dd.font02 a{background:url(../../images/font_bg03.jpg) no-repeat;}

div#navigation dl dd.font03 a{background:url(../../images/font_bg04.jpg) no-repeat;}

div#navigation dl dd.font01 a:hover{background:url(../../images/font_bg02.jpg) no-repeat 0 -16px;}

div#navigation dl dd.font02 a:hover{background:url(../../images/font_bg03.jpg) no-repeat 0 -16px;}

div#navigation dl dd.font03 a:hover{background:url(../../images/font_bg04.jpg) no-repeat 0 -16px;}

/*mainのスタイル*/

div#main{
	overflow:hidden;
	clear:both;
	padding:10px;
	width:740px;
	background:url(../../images/main_bg.jpg) repeat-y;}
	
/*footerのスタイル*/

div#footer{
	background:url(../../images/main_bg.jpg) repeat-y;}

div#footer div{padding:0 0 10px 0;}
	
div#footer div img{padding:0 0 0 6px;}	

div#footer ul.footer_navi{
	text-align:center;
	padding:10px 50px;
	width:660px;
	background:url(../../images/footer_navi_bg.jpg) repeat-y;}
	

div#footer ul.footer_navi li{
	display:inline;
	line-height:1.3em;
	font-size:10px;
	white-space:nowrap;}
	
/*copyのスタイル*/
div#copy{
	margin:0 auto;
	text-align:center;
	width:764px;
	height:24px;
	background:url(../../images/copy_bg.jpg) no-repeat;}
	
div#copy address{
	padding:5px 0 0 0;
	font-family:Arial, Helvetica, sans-serif;
	font-size:10px;
	color:#FFF;}	
	
/*bannersのスタイル*/
div#banners{
	padding:2px 0 0 2px;
	margin:0 auto;
	text-align:left;
	width:762px;}	
			
/*--------------------------------------------------------------------
index.html トップページ
--------------------------------------------------------------------*/	

div.index01{
	overflow:hidden;
	margin:0 0 10px 0;
	background:url(../../images/index/index01_bg.jpg) repeat-y;
	border-top:2px solid #4A0404;
	border-left:1px solid #C5C9A0;
	border-right:1px solid #C5C9A0;
	border-bottom:1px solid #C5C9A0;}
	
div.index01 h3{
	background:url(../../images/index/title01.jpg) no-repeat;
	text-indent:-9999px;
	height:34px;}
	
div.index01 img{ vertical-align:bottom;}	
	
div.index01 p{padding:10px 0 0 10px;}	

div.index01 table{
	width:738px;
	background:url(../../images/index/index01_bg03.jpg) repeat-y;}

div.index01 table td{
	overflow:hidden;
	display:block;
	position:relative;}

div.index01 table td img{
	margin:0 0 0 10px;
	float:left;
	border:3px solid #000;}
	
div.index01 table td p{
	overflow:hidden;
	padding:0 36px 50px 0;
	float:right;}
	
div.index01 table td p i{
	overflow:hidden;
	padding:34px 0 0 0;
	vertical-align:middle;
	width:216px;
	height:81px;
	color:#990000;
	font-weight:bold;
	background:url(../../images/index/index01_bg04.jpg) no-repeat center;
	line-height:1.5em;
	text-align:center;
	font-size:larger;
	font-style:normal;
	display:block;
	position:absolute;
	top:10px;
	left:245px;}
	
div.index01 table td p u{
	padding:0 0 0 10px;
	text-decoration:none;
	background:url(../../images/list_bg01.jpg) no-repeat left top;}	
	
div.index01 table td div{
	padding:10px 0 0 66px;
	bottom:20px;
	right:36px;
	position:absolute;
	width:159px;
	border-top:1px solid #502F1F;}
	
div.index01 table td div a{
	text-indent:-9999px;
	display:block;
	width:99px;
	height:15px;
	background:url(../../images/index/index01_bt.gif) no-repeat;}	
	
div.index01 table td div a:hover{background:url(../../images/index/index01_bt.gif) no-repeat 0 -15px;}	

div.index02{
	margin:0 0 10px 0;
	overflow:hidden;
	border-bottom:1px dotted #999;}
	
div.index02 dl{
	overflow:hidden;}	

div.index02 dl dt{
	width:360px;
	text-indent:-9999px;
	height:28px;}

div.index02 dl.index02_01{
	width:360px;
	float:left;}
	
div.index02 dl.index02_01 dt{ background:url(../../images/index/index02_bg01.jpg) no-repeat;}	
	
div.index02 dl.index02_02{
	width:360px;
	float:right;}
	
div.index02 dl.index02_02 dt{ background:url(../../images/index/index02_bg02.jpg) no-repeat;}	

div.index02 dl dd{
	width:340px;
	overflow:hidden;
	padding:10px;}

div.index02 dl dd img{
	margin:0 10px 0 0;
	float:left;
	background:url(../../images/index/index02_img_bg.jpg) no-repeat;
	padding:3px;}
	
div.index02 dl dd p{
	float:right;
	width:184px;}	
	
div.index02 dl.index02_01 dd p span , div.index02 dl.index02_02 dd p span{
	margin:15px 0 0 0;
	text-indent:-9999px;
	width:99px;
	height:15px;
	display:block;}
	
div.index02 dl.index02_01 dd p span a , div.index02 dl.index02_02 dd p span a{
	width:99px;
	height:15px;
	display:block;}
	
div.index02 dl.index02_01 dd p span{background:url(../../images/index/index02_bt01.gif) no-repeat;}	
	
div.index02 dl.index02_02 dd p span{background:url(../../images/index/index02_bt02.gif) no-repeat;}

div.index02 dl.index02_01 dd a:hover{background:url(../../images/index/index02_bt01_o.gif) no-repeat;}	
	
div.index02 dl.index02_02 dd a:hover{background:url(../../images/index/index02_bt02_o.gif) no-repeat;}

div.index03{
	overflow:hidden;
	margin:0 0 10px 0; 
	background:url(../../images/index/index03_bg.jpg) no-repeat;
	width:740px;
	height:200px;}
	
div.index03 div.left{
	float:left;
	width:370px;}

div.index03 div.right{
	float:right;
	width:370px;}
	
div.index03 div dl{
	overflow:hidden;}	
	
div.index03 div dl dt{
	text-indent:-9999px;}
	
div.index03 div dl dd{
	margin:0 5px 0 0;
	background:url(../../images/list_bg05.jpg) no-repeat left center;
	padding:0 0 0 10px;
	font-size:10px;
	float:right;
	font-family:Arial, Helvetica, sans-serif;}
	
div.index03 div dl dd a{
	font-family:Arial, Helvetica, sans-serif;
	color:#A3A967;}	
	
div.index03 div dl dd a:hover{
	text-decoration:none;
	color:#990000;}	
	
div.index03 div ul{
	overflow:auto;
	height:161px;
	clear:both;
	padding:10px 5px 0 5px;}
	
div.index03 div ul li span{
	margin:0 0 5px 0;
	width:54px;
	color:#FFF;
	font-size:10px;
	padding:0 1px;
	font-weight:bold;
	font-family:Arial, Helvetica, sans-serif;
	display:block;}	
	
div.index03 div.left ul li span{
	background:#2D3E5F;}
	
div.index03 div.right ul li span{
	background:#650505;}		
	
div.index03 div ul li{
	padding:0 0 10px 0;}	
	
div.index03 div ul li a{
	line-height:1.3em;
	padding:3px 0 3px 20px;
	background:url(../../images/officenews/pdf_icon.gif) no-repeat left top;
	color:#996633;}
	
div.index03 div.left ul li a{
	background:none;
	padding:0;}	
	
div.index03 div p ul{
	padding:10px 5px 0 5px;}

div.index04{
	background:url(../../images/index/index04_bg.jpg) no-repeat top;
	overflow:hidden;
	margin:0 0 10px 0;
	border-top:2px solid #4A0404;
	border-left:1px solid #C5C9A0;
	border-right:1px solid #C5C9A0;
	border-bottom:1px solid #C5C9A0;
	clear:both;}
	
div.index04 h3{
	background:url(../../images/index/title02.jpg) no-repeat;
	text-indent:-9999px;
	height:34px;}
	
div.index04 p{padding:10px 10px 130px 340px;}	

div.index04 p span{ color:#990000;}	

div.index04 div{
	overflow:hidden;
	padding:10px 10px 10px 0;
	background:url(../../images/index/index04_bg01.jpg) no-repeat bottom;}

div.index04 div dl{
	overflow:hidden;
	padding:0 0 0 5px;
	width:340px;
	margin:0 0 0 10px;
	float:left;
	border-left:3px solid #999966;}
	
div.index04 div dl dt a{
	padding:0 0 0 18px;
	background:url(../../images/index/index04_bg02.jpg) no-repeat left;
	font-weight:bold;}	

div.index04 div dl dt a:hover{
	color:#990000;
	background:url(../../images/index/index04_bg03.jpg) no-repeat left}		
	
div.index04 div dl dd{
	overflow:hidden;
	padding:5px 0 0 0;}	
	
div.index04 div dl dd img{
	padding:0 5px 0 0;
	float:left;}	
	
div.index04 div em{
	margin:0 0 0 50px;
	background:url(../../images/index/index04_img08.jpg) no-repeat;
	display:block;
	float:left;
	width:282px;
	height:79px;
	text-indent:-9999px;}
	
div.index04 div em a{
	display:block;
	width:282px;
	height:79px;}

div.index05 , div.index06{
	padding:8px 0 5px 10px;
	background:#FFF;
	border:1px solid #CCC;
	margin:0 0 10px 0;}
	
div.index05 h3 , div.index06 h3{
	padding:0 0 5px 0;
	width:700px;
	height:34px;
	text-indent:-9999px;}	
	
div.index05 h3{ background:url(../../images/index/title03.jpg) no-repeat;}
div.index06 h3{ background:url(../../images/index/title04.jpg) no-repeat;}	
	
div.index ul.index_bottom{
	clear:both;}

div.index ul.index_bottom li{
	float:left;
	margin:0;
	overflow:hidden;}
	
div.index ul.index_bottom li.Left{
	margin-right:5px;
	margin-left:3px;}
	
div.index div#blog_banner{
	clear:both;
	height:70px;
	margin-bottom:15px;}
	
div.index div#blog_banner img#Left{
	margin:0 5px 0 3px;}
	
/*--------------------------------------------------------------------
共通CSS
--------------------------------------------------------------------*/

div.base h3{
	margin:0 0 10px 0;
	padding:5px 0 0 15px;
	font-weight:bold;
	height:24px;
	color:#FFF;
	font-family:Arial, Helvetica, sans-serif;
	width:725px;
	background:url(../../images/h3_base.jpg) no-repeat;}	
	
div.base div{
	overflow:hidden;
	padding:0 20px;}

div.base strong.copy{
	height:44px;
	width:720px;
	display:block;
	margin:10px;
	text-indent:-9999px;}
	
div.explan{
	overflow:hidden;
	margin:0 0 15px 0;}	
	
div.explan img{
	margin:0 10px 0 0;
	background:url(../../images/img_bg01.jpg) no-repeat;
	padding:8px;
	width:274px;
	float:left;}	
	
div.explan p{
	padding:0 0 10px 0;
	line-height:1.5em;}

div.base div.service{
	width:700px;
	background:url(../../images/service_middle.jpg) repeat-y center;}
	
div.base div.service div{
	clear:both;
	overflow:hidden;
	padding:0 0 10px 0;}	
	
div.base span.service_top , div.base span.service_bottom{
	clear:both;
	padding:0 0 0 10px;}

div.base span.service_top img{vertical-align:bottom;}

div.base span.service_bottom img{vertical-align:top;}

div.base div.service h4{
	margin:0 0 15px 0;
	width:700px;
	height:34px;
	text-indent:-9999px;}
	
div.base div.service dl{
	overflow:hidden;
	padding:0 10px;}

div.base div.service dl.ver2{
	white-space:nowrap;
	width:330px;
	float:left;}
	
* html div.base div.service dl.ver2{
	overflow:visible;
}
*+html div.base div.service dl.ver2{
	overflow:visible;
}	
	
div.base div.service dl	dt{
	border-bottom:1px dotted #CCC;
	padding:0 0 3px 15px;
	margin:0 0 10px 0;
	font-weight:bold;
	background:url(../../images/list_bg02.jpg) no-repeat left top;}
	
div.base div.service dl	dd{padding:0 0 10px 30px;}

div.base div.service dl	dd ul li{padding:0 0 5px 0;}

div.base div.service em{
	clear:both;
	text-indent:-9999px;
	width:548px;
	height:50px;
	margin:15px 0 15px 10px;
	display:block;
	background:url(../../images/service_contact.jpg) no-repeat;}
	
div.base div.service em a{
	margin:11px 11px 0 0; 
	float:right;
	width:139px;
	height:29px;
	display:block;}
	
* html div.base div.service em a{margin:11px 6px 0 0; }		
	
div.base div.service p{
	width:350px;
	float:left;
	padding:0 10px 0 15px;}
	
div.base div.service img{
	background:url(../../images/img_bg02.jpg) no-repeat;
	padding:8px;}	
	
div.base div.service em a:hover{ background:url(../../images/service_contact_o.jpg) no-repeat;}	
	
/*--------------------------------------------------------------------
about.html privacy.html 個人情報保護／当サイトについて
--------------------------------------------------------------------*/

div.privacy div p , div.about div p{ margin:0 0 10px 0;}

div.privacy div dl dt , div.about div dl dt{
	margin:0 0 10px 0;
	background:url(../../images/list_bg02.jpg) no-repeat left center;
	padding:0 0 0 15px;
	color:#3F6597;
	font-weight:bold;}
	
div.privacy div dl dd , div.about div dl dd{
	margin:0 0 10px 0;
	padding:0 0 15px 0;
	border-bottom:1px dotted #CCC;
	line-height:1.4em;}
	
div.about div dl dd ol li{
	padding:0 0 8px 0;
	line-height:1.3em;}	
	
table.companyTable{
	background:url(../../images/about/table_bg.jpg) no-repeat bottom #FFF;
	border:1px solid #E2E2E2;}
	
table.companyTable th , table.companyTable td{
	text-align:left;
	padding:5px 10px 5px 10px;}
	
table.companyTable th{
	padding:5px 10px 5px 18px;
	background:url(../../images/list_bg03.jpg) no-repeat 10% center;}	
	
/*--------------------------------------------------------------------
stocks.html 株式公開支援
--------------------------------------------------------------------*/	

div.stocks h4.title01{ background:url(../../images/stocks/title01.jpg) no-repeat;}	

div.stocks strong.copy{background:url(../../images/stocks/copy.jpg) no-repeat;}
	

	
/*--------------------------------------------------------------------
taxation.html 税務・会計
--------------------------------------------------------------------*/	

div.taxation strong.copy{background:url(../../images/taxation/copy.jpg) no-repeat;}
	
div.taxation h4.title01{ background:url(../../images/taxation/title01.jpg) no-repeat;}	

div.taxation h4.title02{ background:url(../../images/taxation/title02.jpg) no-repeat;}		

/*--------------------------------------------------------------------
consulting.html 経営コンサルティング
--------------------------------------------------------------------*/	

div.consulting h4.title01{ background:url(../../images/consulting/title01.jpg) no-repeat;}	

div.consulting strong.copy{background:url(../../images/consulting/copy.jpg) no-repeat;}
	
/*--------------------------------------------------------------------
outsourcing.html 経理アウトソーシング
--------------------------------------------------------------------*/	

div.outsourcing h4.title01{ background:url(../../images/outsourcing/title01.jpg) no-repeat;}

div.outsourcing strong.copy{background:url(../../images/outsourcing/copy.jpg) no-repeat;}

div.outsourcing div.explan span{
	float:right;
	padding:10px 0 0 20px;
	text-indent:-9999px;
	width:239px;
	height:40px;
	display:block;
	background:url(../../images/outsourcing/btn01.jpg) no-repeat;}
	
div.outsourcing div.explan span a{
	display:block;
	width:221px;
	height:31px;}	
	
div.outsourcing div.explan span a:hover{background:url(../../images/outsourcing/btn01_o.jpg) no-repeat;}

/*--------------------------------------------------------------------
outsourcing_detail.html 経理アウトソーシング 導入事例
--------------------------------------------------------------------*/

div.outsourcing_detail h4.title01{background:url(../../images/outsourcing_detail/title01.jpg) no-repeat;}

div.voice H4{ 
	margin:0 0 15px 0;
	width:700px;
	height:34px;
	text-indent:-9999px;}

div.outsourcing_detail h4.title02{background:url(../../images/outsourcing_detail/title02.jpg) no-repeat;}

div.outsourcing_detail strong.copy{background:url(../../images/outsourcing_detail/copy.jpg) no-repeat;}

div.outsourcing_detail div.explan dl{
	margin:0 0 10px 0;
	width:400px;
	float:left;}
	
div.outsourcing_detail div.explan dl.none{
	clear:both;
	width:auto;
	float:none;}	

div.outsourcing_detail div.explan dl dt{
	margin:10px 0 5px 0;
	font-weight:bold;
	padding:0 0 0 15px;
	background:url(../../images/list_bg02.jpg) no-repeat left top;}
	
div.outsourcing_detail div.explan dl dd{padding:0 0 0 13px;}

div.outsourcing_detail div.explan ul li{
	line-height:1.3em;
	padding:5px 0 0 0;}
	
div.outsourcing_detail div.service div{
	margin:0 0 15px 0;
	padding:10px;
	background:#FFF;
	border:1px solid #BCBCBC;}	
	
div.outsourcing_detail div.service table{
	border-spacing:0;
	border-collapse:collapse;}
	
div.outsourcing_detail div.service table th{
	background:#C0CFE0;
	border:1px solid #000;
	padding:5px 10px;}

div.outsourcing_detail div.service table td{
	text-align:right;
	font-family:Arial, Helvetica, sans-serif;
	padding:5px 10px;
	border:1px solid #000;}
	
div.outsourcing_detail div.service table td.center{ text-align:center;}	
	
div.outsourcing_detail div.service table tr.head th{ background:#FFF;}	

div.outsourcing_detail div.service table tr.bottom th{ background:#CCC;}		
	
div.outsourcing_detail div.service table tr.head td{
	background:url(../../images/outsourcing_detail/table_bg01.jpg) no-repeat bottom;
	text-align:center;
	font-weight:bold;}	
	
div.outsourcing_detail div.service table.list01{width:500px;}	

div.outsourcing_detail div.service table.list02{
	float:left;
	width:360px;}
	
div.outsourcing_detail div.service table.list02 caption{
	display:block;
	padding:0 0 5px 20px;
	background:url(../../images/outsourcing_detail/caption_bg01.jpg) no-repeat left top;
	text-align:left;}	
	
div.outsourcing_detail div.service table.list03 caption{
	display:block;
	padding:0 0 5px 20px;
	background:url(../../images/outsourcing_detail/caption_bg02.jpg) no-repeat left top;
	text-align:left;}			

div.outsourcing_detail div.service table.list03{
	float:right;
	width:300px;}	
	
div.outsourcing_detail div.service h5{
	margin:0 0 5px 0;
	font-size:110%;
	font-weight:bold;
	background:url(../../images/list_bg02.jpg) no-repeat left center;
	padding:0 0 0 15px;}
	
div.outsourcing_detail div.service div img{
	background:none;
	padding:0;}	 	
	
div.outsourcing_detail div.voice{
	overflow:hidden;
	width:700px;
	background:url(../../images/service_middle.jpg) repeat-y center;}
	
div.outsourcing_detail div.voice table td{
	padding:10px;}	
	
div.outsourcing_detail div.voice img{
	padding:2px;
	background:#FFF;
	border:1px solid #CCC;
	margin:0 10px 0 0;
	float:left;}	
	
	
/*--------------------------------------------------------------------
affairs.html 人事・労務
--------------------------------------------------------------------*/	

div.affairs h4.title01{ background:url(../../images/affairs/title01.jpg) no-repeat;}	

div.affairs strong.copy{background:url(../../images/affairs/copy.jpg) no-repeat;}

/*--------------------------------------------------------------------
countries.html 海外戦略
--------------------------------------------------------------------*/	

div.countries h4.title01{ background:url(../../images/countries/title01.jpg) no-repeat;}	

div.countries strong.copy{background:url(../../images/countries/copy.jpg) no-repeat;}

/*--------------------------------------------------------------------
law.html 法律
--------------------------------------------------------------------*/	

div.law h4.title01{ background:url(../../images/law/title01.jpg) no-repeat;}		

div.law strong.copy{background:url(../../images/law/copy.jpg) no-repeat;}

/*--------------------------------------------------------------------
office.html 事務所案内
--------------------------------------------------------------------*/	

div.office div div{
	width:350px;
	float:left;
	overflow:hidden;}
	
div.office div.service img{
	float:right;
	background:none;
	padding:0;}	
	
/*--------------------------------------------------------------------
company.html 起業をお考えなら
--------------------------------------------------------------------*/		
	
div.company strong.copy{background:url(../../images/company/copy.jpg) no-repeat;}
	
div.company	div.explan img{ background:url(../../images/img_bg03.jpg) no-repeat;}

div.company01 h4 , div.company02 h4{
	text-indent:-9999px;
	width:700px;
	height:35px;}
	
div.company01 h4{
	margin:10px 0;
	background:url(../../images/company/title01.jpg) no-repeat;}	

div.company01 dl{
	width:700px;}
	
div.company01 dl dt , div.company01 dl dd em{display:none;}
	
div.company01 dl dd{	
	line-height:1.3em;
	font-size:12px;
	padding:45px 0 0 205px;}

div.company01 dl dd span{
	margin:-10px 10px 0 0;
	float:right;
	background:url(../../images/service_contact2.jpg) no-repeat;}

div.company01 dl dd span , div.company01 dl dd span a{
	text-indent:-9999px;
	display:block;
	width:139px;
	height:29px;}
	
div.company01 dl dd span a:hover{background:url(../../images/service_contact_o2.jpg) no-repeat;}	

div.company01 dl.flow01{
	height:125px;
	background:url(../../images/company/flow01.jpg) no-repeat;}
	
div.company01 dl.flow02{
	height:123px;
	background:url(../../images/company/flow02.jpg) no-repeat;}
	
div.company01 dl.flow03{
	height:88px;
	background:url(../../images/company/flow03.jpg) no-repeat;}		

div.company02 h4{
	margin:20px 0 0 0;
	background:url(../../images/company/title02.jpg) no-repeat;}
	
div.company02 dl{
	margin:10px 0 15px 15px;
	width:328px;
	float:left;}
	
* html div.company02 dl{ margin:10px 0 15px 10px;}
	
div.company02 dl dt{
	padding:16px 0 0 38px;
	font-weight:bold;
	font-size:12px;
	width:290px;
	height:19px;
	background:url(../../images/company/support_bg01.jpg) no-repeat;}
	
div.company02 dl dd{
	height:130px;
	overflow:hidden;
	line-height:1.3em;
	padding:5px 11px;
	background:url(../../images/company/support_bg02.jpg) no-repeat bottom;}
	
div.company02 dl dd img{
	float:left;
	margin:0 8px 0 0;
	padding:4px;
	background:url(../../images/company/support_bg03.jpg) no-repeat;}
	
div.company02 dl dd p{
	height:120px;
	overflow:auto;}		
	
/*--------------------------------------------------------------------
new.html WHAT'S NEW?
--------------------------------------------------------------------*/	

div.new h4.title01{ background:url(../../images/new/title01.jpg) no-repeat;}

div.new div ul{padding:0 15px;}
	
div.new div ul li{
	margin:0 0 10px 0;
	padding:0 0 10px 0;
	border-bottom:1px dotted #999;
	color:#3F658C;}	
	
div.new div ul li a{
	text-decoration:underline;
	color:#3F658C;}	
	
div.new div ul li a:hover{ text-decoration:none;}	
	
div.new div ul li span{
	color:#000;
	padding:0 0 5px 0;
	font-weight:bold;
	display:block;
	font-family:Arial, Helvetica, sans-serif;}	
	
/*--------------------------------------------------------------------
member.html メンバー紹介
--------------------------------------------------------------------*/	

div.member h4.title01{ background:url(../../images/member/title01.jpg) no-repeat;}

div.member div.service table td{
	padding:0 0 15px 10px;
	width:350px;}

div.member div.service table td p{
	width:210px;
	padding:0 10px 0 15px;}
	
div.member div.service table td img{
	background:#FFF;
	padding:1px;
	padding:0;
	border:1px solid #CCC;
	float:left;
	background:none;}	
	
div.member div.service table td p i{
	display:block;
	font-weight:bold;
	font-style:normal;
	background:url(../../images/list_bg02.jpg) no-repeat left center;
	padding:0 0 0 15px;}	
	
/*--------------------------------------------------------------------
sitemap.html サイトマップ
--------------------------------------------------------------------*/		

div.sitemap dl{padding:10px 0;}

div.sitemap dl dt{
	border-bottom:1px solid #999;
	background:url(../../images/list_bg02.jpg) no-repeat left center;
	padding:5px 0 3px 15px;
	margin:10px 0 10px 0;}
	
div.sitemap dl dd{
	padding:5px 0 5px 15px;}
	
div.sitemap dl dt a , div.sitemap dl dd a{
	text-decoration:underline;
	color:#3F6597;}	

div.sitemap dl dt a:hover , div.sitemap dl dd a:hover{ text-decoration:none;}	
	
/*--------------------------------------------------------------------
officenews.html オフィスニュース
--------------------------------------------------------------------*/	

div.officenews h4.title01{ background:url(../../images/officenews/title01.jpg) no-repeat;}

div.officenews div.service p{
	width:auto;
	float:none;}
	
div.officenews div.service ul li{
	border-bottom:1px dotted #999;
	padding:0 0 5px 10px;
	margin:0 0 10px 0;}	
	
div.officenews div.service ul li a{
	padding:3px 25px 3px 0;
	background:url(../../images/officenews/pdf_icon.gif) no-repeat right top;
	color:#996633;}	
	
div.officenews div.service ul li span{
	padding:0 0 5px 10px;
	font-weight:bold;
	font-family:Arial, Helvetica, sans-serif;
	background:url(../../images/list_bg04.jpg) no-repeat left top;
	display:block;}	
	
/*--------------------------------------------------------------------
workshop.html 研修会のご案内
--------------------------------------------------------------------*/	

div.workshop01{
	overflow:hidden;
	width:700px;
	background:url(../../images/service_middle.jpg) repeat-y center;}
	
div.workshop01 p.pager{ display:none;}	

div.workshop01 h4{
	padding:38px 0 0 80px;
	height:26px;
	width:620px;
	font-size:14px;
	font-weight:bold;
	background:url(../../images/workshop/title01.jpg) no-repeat;}
	
div.workshop01 p.article{
	clear:both;
	padding:10px;}	
	
div.workshop01 p.article em{
	margin:0 0 10px 0;
	font-weight:bold;
	font-family:Arial, Helvetica, sans-serif;
	display:block;}	
	
div.workshop01 span{
	margin:0 10px 10px 0;
	float:right;
	text-indent:-9999px;
	display:block;
	background:url(../../images/workshop/btn_bg.jpg) no-repeat;
	width:210px;
	height:48px;}	
	
div.workshop01 span a{
	margin:9px 0 0 37px;
	display:block;
	width:141px;
	height:31px;}
	
div.workshop01 span a:hover{
	background:url(../../images/workshop/btn_bg_o.jpg) no-repeat;}		
	
div.workshop01 p.image{
	border-top:1px dotted #999;
	padding:20px 0 0 0;
	clear:both;}	
	
div.workshop01 img{
	margin:0 10px 0 0;
	width:192px;
	border:1px solid #000;}	
	
div.workshop h4.title01{ background:url(../../images/otoiawase/title01.jpg) no-repeat;}		
	
div.workshop div.service p{
	width:auto;
	float:none;}
	
div.workshop div.service ul li{
	border-bottom:1px dotted #999;
	padding:0 0 5px 10px;
	margin:0 0 10px 0;}	
	
div.workshop div.service ul li a{
	padding:3px 25px 3px 0;
	background:url(../../images/officenews/pdf_icon.gif) no-repeat right top;
	color:#996633;}	
	
div.workshop div.service ul li span{
	padding:0 0 5px 10px;
	font-weight:bold;
	font-family:Arial, Helvetica, sans-serif;
	background:url(../../images/list_bg04.jpg) no-repeat left top;
	display:block;}			
	
/*--------------------------------------------------------------------
link.html リンク集
--------------------------------------------------------------------*/	

div.link01 h4 , div.link02 h4 , div.link03 h4{
	margin:15px 0;
	font-weight:bold;
	font-size:105%;
	font-family:Arial, Helvetica, sans-serif;
	padding:3px 0 0 10px;
	width:690px;
	height:17px;
	background:url(../../images/otoiawase/title_bg.jpg) repeat-y;}
	
div.link01 table{
	margin:10px 0 0 0;
	border-collapse:collapse;
	width:700px;}	
	
div.link01 table th{	
	width:30%;
	border:1px solid #999;
	background:#C7CED6;
	padding:5px 10px;}
	
div.link01 table td{
	background:#FFF;
	border:1px solid #999;
	padding:5px 10px;}
	
div.link01 span{
	display:block;
	padding:5px 0 0 0;
	font-size:smaller;
	color:#CC0000;}	
	
div.link02 td{
	padding:10px;}
	
div.link02 table{
	width:700px;}		
	
div.link02 td.link01{
	background:#C7CED6;
	border:1px solid #999;
	width:500px;}
	
div.link02 td.link01 img{
	margin:0 5px 0 0;
	float:left;}	
	
div.link02 td.link01 p{ padding:7px 0 0 0;}	

div.link div.link03 h2{ display:none;}

div.link div.link03 p{
	width:auto;
	float:none;}
	
div.link div.link03 dl dt{
	background:url(../../images/list_bg02.jpg) no-repeat left top;
	padding:0 0 5px 15px;}
	
div.link div.link03 dl dd{
	padding:0 0 15px 0;
	font-size:smaller;}	
	
/*--------------------------------------------------------------------
recruit.html 採用情報
--------------------------------------------------------------------*/	
	
div.recruit01 table{
	margin:10px 0 0 0;
	border-collapse:collapse;
	width:700px;}	
	
div.recruit01 table th{	
	width:30%;
	border:1px solid #999;
	background:#C7CED6;
	padding:5px 10px;}
	
div.recruit01 table td{
	line-height:1.5em;
	background:#FFF;
	border:1px solid #999;
	padding:5px 10px;}
	
div.recruit01 table td a{ color:#006699;}	
	
div.recruit01 table tr.info th{ background:#C0BFB4;}