/* CSS Document */

body{
	margin: 0px;
	background: url(../images/bg.gif) #cde3f3 repeat;
	color:#555555;
	line-height:1.6em;
	font-family:"ＭＳ Ｐゴシック","Hiragino Kaku Gothic Pro","ヒラギノ角ゴ Pro W3","osaka","Lucida Grande",sans-serif;
}

div, p{
	margin:0;
	padding:0;
}

table,img{
	border:0;
}

h1,h2,h3 {
	font-size: 100%;
	margin:0;
	padding:0;
}


.clear{
	clear:both;
	margin:0;
	padding:0;
	height:0;
	font-size:0;
	line-height:0;
}

/*----- テキスト -----*/
.body10-15{
	font-size:10px;
	line-height:1.5em;
}
.body12-15{
	font-size:12px;
	line-height:1.5em;
}
.body12-18{
	font-size:12px;
	line-height:1.8em;
}
.body14-18{
	font-size:14px;
	line-height:1.8em;
}

.ind23{
	padding-left:23px;
}

/*----- リンク -----*/
a{
	color:#516fcf;
	text-decoration:underline;
}
a:visited{
	color:#7993af;
}
a:active{
	color:#ff0000;
}
a:hover{
	color:#ff0000;
}


/*----- 構造 -----*/

#container{
	width:980px;
	margin:0 auto;
	padding:0;
	background:#ffffff;
	text-align:left;
}


#container2{
	width:980px;
	margin:0 auto;
	padding:0;
	background: url(../images/bg2.gif) repeat-y #ffffff;
	text-align:left;
}

#container-btm{
	width:980px;
	margin:0 auto;
	padding:0;
	background: url(../images/bg2.gif) repeat-y #ffffff;
	text-align:left;
}


#menubar{
	width:980px;
	height:46px;
	background:url(../images/menubar_bg.gif) repeat-x;
	padding:0;
	text-align:left;
}



#mainarea{
	width:776px;
	padding:15px 0 20px 0;
	vertical-align:top;
}

#maincontents{
	width:730px;
	margin-left:25px;
	padding:0;
}


#sidearea{
	width:204px;
	padding:15px 0;
	text-align:center;
	vertical-align:top;
}

#sidearea .sidebtn-01{
	margin-bottom:8px;
}
#sidearea .sidebtn-01b{
	margin-bottom:20px;
}

#footerarea{
	width:980px;
	margin:0;
	padding-top:6px;
	padding-bottom:10px;
	border-top:1px solid #a9a9a9;
}

#footer{
	width:950px;
	margin:5px 15px;
}


.footlink{
	font-size:10px;
	line-height:1.5em;
	color:#999999;
}

.footlogo td{
	padding-left:10px;
}


#pagehed{
	width:980px;
	height:83px;
	background:url(../images/hedimg01.jpg) no-repeat;
	padding:0;
	margin:0;
}


#pankuzu{
	font-size:10px;
	line-height:1.5em;
	margin:0 0 0 20px;
	position:relative;
	top:-8px;
}


.ttl-01{
	margin:10px 0 20px 0;
}


.btmlink-ul{
	margin:15px 0 0px 20px;
	padding:0 0 10px 0;
	list-style:none;
	width:700px;
}

.btmlink-ul li{
	background:  url(../images/arw_top.gif) no-repeat 0px 4px;
	float:left;
	padding-left:10px;
	margin-right:20px;
	margin-bottom:10px;
	font-size:11px;
	line-height: 1.8em;
	white-space:nowrap;
}


.border01{
	margin-top:15px;
	border-top:1px dotted #a9a9a9;
	padding-bottom:15px;
}
.border02{
	margin-top:8px;
	border-top:1px dotted #a9a9a9;
	padding-bottom:8px;
}

/*----- リンク -----*/
.linkarw1{
	background:  url(../images/arw_right.gif) no-repeat 0px 4px;
	padding-left:10px;
	font-size:12px;
	line-height: 1.8em;
}


.jumplink-ul{
	margin:15px 0 0px 0;
	padding:0 0 10px 0;
	list-style:none;
	width:700px;
}

.jumplink-ul li{
	background:  url(../images/dotarw_01.gif) no-repeat 0px 4px;
	float:left;
	padding-left:14px;
	margin-right:20px;
	margin-bottom:10px;
	font-size:12px;
	line-height: 1.8em;
	white-space:nowrap;
}


/*----- 見出し -----*/

.hed01{
	margin:20px 0 15px 0;
	width:730px;
	height:28px;
	padding:0;
	background:url(../images/hedbg01.gif) no-repeat #4d9cd2;
}

.hed01 h3{
	color:#ffffff;
	font-size:15px;
	font-weight:bold;
	padding:4px 0 5px 20px;
}

.hed02{
	background:url(../images/disc_gry.gif) no-repeat 4px 3px;
	color:#0071bf;
	font-size:14px;
	font-weight:bold;
	margin:10px 0 5px 0;
	padding:2px 0 2px 23px;
}

/*---------- ページトップリンク ----------*/
.go-pagetop{
	text-align: right;
	margin: 10px 0;
	padding:0 5px 0 0;
}

.go-pagetop a{
	margin: 0;
	font-size: 11px;
	padding:1px 0 1px 11px;
	background:  url(../images/arw_top.gif) no-repeat 0px 4px;
}


/*----- トップページ -----*/
#tophed{
	background:url(../images/topimg.jpg) no-repeat;
	width:980px;
	height:292px;
}

#tophed h1{
	text-indent:-9999px;
}

/*所得税確定申告期サポート対応時間延長*/

#limitExtend {
	height: 136px;
	list-style-type: none;
	margin: 130px 0 0 30px;
	width: 300px;
	}

#limitExtend li.catch a {
	background: url('../images/topimg_limit_extend_cpy.gif') 0 0 no-repeat;
	display: block;
	height: 50px;
	overflow: hidden;
	text-indent: -9999px;
	width: 300px;
	}
	
#limitExtend li.catch a:hover {
	background-position: left bottom;
	height: 50px;
	width: 300px;
	}


/*----- ユーザー事例 -----*/
.ubox-bg{
	background:url(../images/ubox_bg.gif) repeat-y;
	padding:5px 0;
}

.ubox-body{
	width:670px;
	margin-left:25px;
}

.ubox-date{
	text-align:right;
	padding:0 5px 5px 0;
	color:#999999;
	line-height:1.2em;
	font-size:10px;
}

.ubox-tbl1{
	border-top:1px solid #eff1f3;
	background:#fbfbfb;
	width:670px;
}
.ubox-tbl1-td1{
	border-bottom:1px solid #eff1f3;
	font-size:10px;
	width:70px;
	padding:4px 7px;
	line-height:1.5em;
	vertical-align:middle;
}

.ubox-tbl1-td2{
	border-bottom:1px solid #eff1f3;
	font-size:12px;
	padding:4px 7px;
	line-height:1.5em;
	vertical-align:middle;
}

.ubox-tbl1-td3{
	border-bottom:1px solid #eff1f3;
	font-size:12px;
	font-weight:bold;
	padding:4px 7px;
	line-height:1.5em;
	vertical-align:middle;
}

.ubox-hed{
	color:#0071bf;
	font-size:14px;
	font-weight:bold;
	margin:0 0 5px 0;
	padding:2px 0 2px 10px;
	border-left:5px solid #0071bf;
}

.ubox-contents{
	background:url(../images/ubox_border.gif) repeat;
	padding:2px 10px;
	font-size:12px;
	line-height:26px;
	margin-top:20px;
}

.ubox-contents2{
	padding:10px 10px;
	font-size:12px;
	line-height:18px;
	margin-top:20px;
	border:1px solid  #eff1f3;
	background:#fafafa;
}

/*----- FAQ -----*/
.faq-area{
	padding-left:22px;
}

.faq-q{
	background:url(../images/faq_q.gif) no-repeat;
	font-size:12px;
	line-height:1.4em;
	margin:15px 0 5px 0;
	padding:2px 0 4px 25px;
}

.faq-q a:visited{
	color:#516fcf;
}


.faq-q img{
	margin-right:3px;
}
.faq-q p{
	padding-left:17px;
}

.faq-a{
	border:1px solid #eff1f3;
	background:#edf1f8;
	margin-left:25px;
	margin-bottom:15px;
	width:670px;
}


.faq-a2{
	background:url(../images/faq_a.gif) no-repeat;
	margin:12px 0 12px 12px;
	width:630px;
}

.faq-a3{
	margin:0 0 0 25px;
	width:620px;
	font-size:12px;
	line-height:1.8em;
}


/*----- PDF -----*/

.pdf-list{
	margin:15px 0 15px 0px;
}
.pdf-list ul{
	margin: 0;
	padding: 0;
	list-style-type: none;
	border-top:1px dotted #a9a9a9;
}
.pdf-list ul li{
	padding: 12px 0 12px 50px;
	font-size:12px;
	line-height: 130%;
	background: url(../images/pdf_icon.gif) no-repeat 12px 4px;
	border-bottom:1px dotted #a9a9a9;
}


/*---------- 入力テーブル ----------*/
.form-inpt {
	font-size: 12px;
	padding:4px;
	border:1px solid CCCCCC;
	color:#505050;
	background: #ffffff;
	margin:2px 10px 2px 5px;
}
.inpttbl-td1{
	font-size:12px;
}



/*----- テーブル -----*/
.stdtbl{
	border-top:1px solid #c9c9c9;
	border-left:1px solid #c9c9c9;
}
.stdtbl-td1{
	border-bottom:1px solid #c9c9c9;
	border-right:1px solid #c9c9c9;
	background:#f0f0f0;
	padding:4px 7px;
	font-size:12px;
	line-height:1.5em;
	vertical-align:top;
}
.stdtbl-td2{
	border-bottom:1px solid #c9c9c9;
	border-right:1px solid #c9c9c9;
	padding:4px 7px;
	font-size:12px;
	line-height:1.5em;
	vertical-align:top;
}
.stdtbl-td2nb{
	border-bottom:1px solid #c9c9c9;
	padding:4px 10px 4px 7px;
	font-size:12px;
	line-height:1.5em;
	vertical-align:top;
}