/*
Theme Name: SOUZOKU
Theme URI: http://wordpress.org/
Description: The original WordPress theme that graced versions 1.2.x and prior.
Version: 1.5
Author: LRM
Tags: mantle color, variable width, two columns, widgets

Default WordPress by Dave Shea || http://mezzoblue.com
Modifications by Matthew Mullenweg || http://photomatt.net
This is just a basic layout, with only the bare minimum defined.
Please tweak this and make it your own. :)
*/

@charset "UTF-8";

body,div,dl,dt,dd,ul,ol,li,h1,h2,h3,h4,h5,h6,pre,code,form,fieldset,legend,input,button,textarea,p,blockquote,th,td{margin:0;padding:0;}
table{border-collapse:collapse;border-spacing:0;}
fieldset,img{border:0;}
address,caption,cite,code,dfn,em,strong,th,var,optgroup{font-style:inherit;font-weight:inherit;}
del,ins{text-decoration:none;}
ul,ol{list-style:none;}
caption,th{text-align:left;}
h1,h2,h3,h4,h5,h6{font-size:100%;font-weight:normal;}
q:before,q:after{content:'';}
abbr,acronym{border:0;font-variant:normal;}
sup{vertical-align:baseline;}
sub{vertical-align:baseline;}
input,button,textarea,select{*font-size:100%;}


em {
 font-weight:bold;
 color:#c00;
 font-style:normal;
}

a:hover{
 text-decoration:none;
}

a:active{
 color:#666;
}

.btn {
 text-align:center;
}

.clear {
 font-size:0px;
 clear:left;
}

.clearfix:before,
.clearfix:after {
  content: ".";
  display: block;
  height: 0;
  overflow: hidden;
}
.clearfix:after {clear: both;}
.clearfix {zoom: 1;} /* IE < 8 */

.error {
 color:#c00;
}

.breadcrumb {
 margin-bottom:10px;
 font-size:13px;
}
.f_l{
	float:left;
}
.f_r{
	float:right;
}

.imgCaption{
	font-size:12px;
}

.must {
 color:#c00;
 font-weight:bold;
}
.clRed{
	color:#FF0000;
}
.center {
 text-align:center;
}

.images {
 margin:0px 20px 20px 0px;
 float:left;
}

.even {
 background:#F1FCEB;
}

.totop {
 text-align:right;
 margin:10px 0px 0px 30px;
}

.r_link {
 text-align:right;
 margin:10px;
}

html,body{
 margin:0;
 padding:0;
}

#content .cf_img{
	margin-top:50px;
	padding:0;
	margin-left:0;
}

body{
 font-size: 100%;
 font-family: "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "メイリオ", Meiryo, sans-serif;
 text-align:left;
 background:url("images/bg.jpg") repeat-x;
}
/* ================ header ================== */
div#header{
	width:100%;
	background-image:url("images/h_bg.png");
}

div#header_content {
	width:940px;
	margin:0px auto;
	padding:0 10px 0 10px;
	position:relative;
}

div#header_content h1 {
	font-size:12px;
	margin-top:5px;
	text-align:right;
	min-height:18px;
	height: auto !important;
	height:18px;
}
div#header_content p.h_contact{
	position:absolute;
	top:110px;
	left:600px;
}

div#global_navi{
	margin:0 auto;
	width:940px;
	height:60px;
	padding:0 10px 0 10px;
}
div#global_navi ul {
 clear:both;
}

div#global_navi li {
 list-style:none;
 float:left;
}

/* ================ wapper ================== */

div#wrapper{
 width:940px;
 margin:0 auto;
 margin-bottom:55px;
 padding:0 10px;
}

/* ================ content ================== */

div#content{
	width:710px;
	float:right;
	line-height:1.5;
	color:#333;
}

div#content p {
 margin-bottom:1em;
 margin-left:15px;
}

div#content p.txt {
 margin:10px;
}

div#content div.block {
 margin-top:30px;
}

div#content h3,
div#main h3 {
 font-size:20px;
 font-weight:bold;
 width:690px;
 background:url("images/c_bar.jpg") no-repeat;
 padding:6px 0 5px 20px;
 margin-bottom:10px;
 color:#396E12;
}

div#content div.free_consul div.flow{
	margin-bottom:20px;
}

div#content div.free_consul div.flow p{
	margin-left:0;
}

div#content div.free_consul div.flow_l{
	width:346px;
	float:left;
}
div#content div.free_consul div.flow_r{
	width:280px;
	float:right;
}
div#content div.free_consul h3{
	font-size:22px;
	color:#333;
	line-height:1.4;
	background:url("images/ttl_bg_line.gif") no-repeat;
	width:685px;
	padding:20px 0 0 25px;
	height:49px;
	margin:0px;
}
div#content div.free_consul h4{
	font-size:18px;
	color:#333;
	line-height:1.4;
	font-weight:bold;
	padding-bottom:10px;
	margin-bottom:10px;
	border-bottom:1px dotted #333;
}
div#content div.free_consul h5{
	font-size:18px;
	color:#346812;
	line-height:1.2;
	font-weight:bold;
	padding-top:10px;
}
div#content div.free_consul p{
	font-size:15px;
	line-height:1.4;
	padding:15px;
	padding-top:20px;
}
div#content div.free_consul p.soudan_schedule{
	color:#cc0000;
	text-align:center;
	font-size:20px;
	line-height:1.4;
	padding:0;
	font-weight:bold;
}
div#content div.cf_soudan{
	text-align:center;
}
div#content div.cf_soudan img{
	margin-bottom:20px;
}
div#content p.cf_link{
	color:#333;
	font-size:16px;
}
div#content p.cf_link span{
	margin-left:10px;
}
div#content p.cf_link a:hover{
	color:#333;
}
div#content p.cf_link a:visited{
	color:#333;
}
div#content div.free_consul div.soudan_flow p span{
	color:#cc0000;
}
div#content div.free_consul div.soudan_flow{
	border:5px solid #CFD5B9;
	background-color:#F7FAE4;
	padding:30px 20px 0 20px;
	margin-bottom:50px;
}
div#content div.free_consul div.soudan_flow img{
	margin-top:12px;
}
div#content div.free_consul div.soudan_flow p{
	padding:0;
	padding-top:10px;
}
div#content div.free_consul div.soudan_flow p.explanation{
	padding-top:5px;
	font-size:12px;
}
div#content h5,
div#content h6 {
 font-size:medium;
 margin-bottom:10px;
}

div#content h4 {
 color:#060;
}

div#content ul,
div#content ol {
	margin-left:20px;
	list-style:disc;
	margin-bottom:1em;
	padding-left:14px;
}

div#content .box {
 margin-left:10px;
}

div#content table,
div#main table {
 margin-top:20px;
 margin-bottom:30px;
 width:100%;
}

div#content table,
div#content th,
div#content td,
div#main table,
div#main th,
div#main td {
 border-collapse:collapse;
 border-spacing:0;
 border:1px solid #060;
}

#content th,
#content td {
 padding:4px 10px;
}

#content th {
 white-space:nowrap;
 background:#F7FFDD;
}


div#content p.centerbtn {
 celar:left;
 margin:30px 0px;
 text-align:center;
}

div#content p.contact_btn {
 margin-top:50px;
 margin-left:0;
 text-align:center;
}

div#content ul.tetsuzuki li {
 margin-bottom:10px;
}

div#content dl.faq {
 margin-bottom:30px;
}

div#content dl.faq dt {
	background:url("images/q.jpg") no-repeat;
	padding:3px 0 10px 30px;
	border-bottom:1px dashed #c00;
}

div#content dl.faq dd {
	background:url("images/a.jpg") no-repeat;
	padding-left:30px;
	margin-top:10px;
}

div#content div.staff {
 float:left;
 width:340px;
 margin:5px;
 text-align:center;
 margin-top:20px;
 margin-bottom:40px;
 display:inline;
}

div#content div.staff div.photo{
	background-color:#F7FAE4;
	width:240px;
	border-top: 1px solid #c5cd7c;
	border-left:1px solid #c5cd7c;
	margin:0px auto;
}

div#content div.staff p,
div#content div.staff dl {
 text-align:center;
 margin:5px;
}

div#content dl.profile dt,
div#content dl.profile dd {
 font-weight:bold;
 letter-spacing:0;
}

div#content dl.profile dt {
 margin-right:10px;
}

div#content dl.profile dd {

}
div#content table.fee{
	margin-bottom:2em;
}

div#content table.fee,
div#content table.fee th,
div#content table.fee td {
 border:1px solid #666;
}

div#content table.fee th {
 text-align:center;
 background:#FFF4F4;
}

div#content table.fee td {
 width:250px;
 vertical-align:top;
}


div#content table.fee .agent {
 font-weight:bold;
 color:#b00;
}

div#content table.fee .reason {
 width:50px;
}

div#content table.ichiran {
 font-size:small;
}

div#content table.ichiran th {
 text-align:center;
}

div#content div.schedule {
 margin:0;
 padding:0;
 line-height:0;
}

/* ================ main ================== */
div#main table,
div#main th,
div#main td {
 border:none;
 padding:10px;
 font-size:14px;
}

div#main th {
 white-space:nowrap;
}

div#main {
 margin-left:100px;
 width:710px;
 line-height:1.5;
}

div#main p {
 margin-bottom:1em;
}

/* ================ main consult ================== */
div#main h3.consult {
	background: url("images/h3_bg.gif") no-repeat scroll 0 0 #FFFFFF;
    padding: 20px 0 0 25px;
    width: 685px;
    height:75px;
    color: #321505;
    font-size: 28px;
    font-weight: bold;
}
div.consult p {
 margin-left:10px;
}

div.consult ul{
 margin-left:30px;
 margin-bottom:1em;
}

/* ================ sitepolicy ================== */
div.policy {
 padding:0 15px;
}

div#content .policy p,
div#content .policy ol {
 margin-left:2em;
}

div#content .policy li {
 margin-bottom:1em;
}

div#content .policy p.shomei {
 text-align:right;;
}
/* ================ access ================== */
div.accessbox {
	float:left;
	width:350px;
}
div#content div.accessbox p{
	margin-left:0;
}
div.externals {
	float: right;
	width: 350px;
	margin-top: 18px;
}
div#street_view{

	margin-top: 15px;
}

table.summary{
	margin-bottom:1em;
}
div#access_navi{
	margin-bottom:1em;
}
div.access_nav1{
 float:left;
 padding-left: 50px;
}
div.access_nav2{
	float: right;
	width: 300px;
}


/* ================ SouzokuHouki page ================== */

div#souzokuhouki #main_souzokuhouki {
	width: 915px;
	margin: 0px;
}
div#main_souzokuhouki p,
div#main_souzokuhouki li,
div#main_souzokuhouki dl {
 font-size:medium;
 line-height:160%;
}

div#main_souzokuhouki h3 {
	float: left;
}
div#main_souzokuhouki ul {
	list-style-type: none;
	float: right;
	margin-bottom: 15px;
}

div#main_souzokuhouki li {
	margin-bottom: 5px;
	line-height: 0px;
}

div#main_souzokuhouki li a {
	display: block;
	line-height:normal;
}

div#main_souzokuhouki li img {
	vertical-align:bottom;
}

div#main_souzokuhouki #about {
	width: 916px;
	clear: both;
}

div#about:after{
/* clearfix */
clear: both;
content: ".";
display: block;
height: 0;
font-size:0.1em;
visibility: hidden;
}

div#main_souzokuhouki #about p {
	padding: 15px;
}


div#main_souzokuhouki #about h4 {
	margin: 0px;
}
div#main_souzokuhouki #about #need {
	width: 455px;
}

div #main_souzokuhouki #about dl {
	padding-right: 10px;
	padding-left: 15px;
	float: left;
	margin-bottom: 20px;
	width: 430px;
}

div#main_souzokuhouki #about dd {
	border: 2px solid #ed7627;
	padding: 10px;
	font-size: 90%;
	width: 406px;
}

div#main_souzokuhouki #about #bnr {
	float: right;
	width: 460px;
	margin: 0px;
	padding: 0px;
}

div#main_souzokuhouki #condition {
	clear: both;
}

div#condition:after{
/* clearfix */
clear: both;
content: ".";
display: block;
height: 0;
font-size:0.1em;
visibility: hidden;
}


div#main_souzokuhouki #condition div {
	width: 845px;
	height: 47px;
	border: thin dashed #2B5408;
	float: left;
	margin-top: 35px;
	margin-left: 35px;
}


div#main_souzokuhouki #condition .bottom {
	margin-bottom: 35px;
}


div#main_souzokuhouki #condition p {
	line-height: 47px;
	padding: 0px;
	width: 704px;
	height: 47px;
	vertical-align: middle;
	float: left;
	text-indent: 15px;
}
div#main_souzokuhouki #condition img {
	margin: 0px;
	padding: 0px;
	vertical-align: middle;
	float: left;
	display: block;
}

div#main_souzokuhouki #condition .cl_orange {
	color: #ed7627;
	font-weight: bolder;
}

div#main_souzokuhouki #procedure {
	clear: both;
}

div#procedure:after{
/* clearfix */
clear: both;
content: ".";
display: block;
height: 0;
font-size:0.1em;
visibility: hidden;
}


/*star html hack for IE 6 */
* html div#main_souzokuhouki #procedure dl {
	float: left;
	width: 225px;
	margin-right: 5px;
	margin-top: 20px;
	height: 143px;
	margin-bottom: 20px;
}

div#main_souzokuhouki #procedure dl {
	float: left;
	width: 225px;
	margin-right: 5px;
	margin-top: 20px;
	height: 143px;
	margin-bottom: 20px;
}


div#main_souzokuhouki #procedure dd {
	border: 1px solid #4D7C2B;
	padding: 10px 5px;
	height: 90px;
	font-size: 90%;
}

div#main_souzokuhouki #procedure #bnr_small {
	float: left;
	width: 125px;
	margin-top: 45px;
	margin-left: 10px;
	margin-bottom: 20px;
}

div#main_souzokuhouki #QandA {
	clear: both;
}

div#main_souzokuhouki #procedure {
	clear: both;
}

div#main_souzokuhouki #ryokin {
	margin-bottom: 20px;
}

div#ryokin:after{
/* clearfix */
clear: both;
content: ".";
display: block;
height: 0;
font-size:0.1em;
visibility: hidden;
}
#main_souzokuhouki #ryokin #ryokin_left {
	float: left;
	width: 452px;
}
#main_souzokuhouki #ryokin #ryokin_left p {
	padding-left: 10px;
	font-size: 90%;
}
div#main_souzokuhouki #ryokin #ryokin_guide {
	width: 410px;
	height: 47px;
	border: thin dashed #2B5408;
	float: left;
	margin-top: 30px;
	margin-left: 10px;
	margin-bottom: 20px;
}
div#main_souzokuhouki #ryokin img {
	margin: 0px;
	padding: 0px;
	vertical-align: middle;
	float: left;
	display: block;
}
div#main_souzokuhouki #ryokin_guide p {
	width: 234px;
	height: 47px;
	vertical-align: middle;
	line-height: 130%;
	float: left;
	font-size: 90%;
	padding-top: 4px;
	padding-left: 20px;
}

div#main_souzokuhouki #ryokin .cl_orange {
	color: #ed7627;
	font-weight: bolder;
}

div#QandA:after{
/* clearfix */
clear: both;
content: ".";
display: block;
height: 0;
font-size:0.1em;
visibility: hidden;
}

div#main_souzokuhouki #QandA {
	clear: both;
}
div#main_souzokuhouki #QandA #inq_box01 {
	float: left;
	width: 450px;
	margin-right: 15px;
	margin-bottom: 10px;
}
div#main_souzokuhouki #QandA dl {
	width: 430px;
	margin-bottom: 10px;
	padding-top: 10px;
	padding-right: 10px;
	padding-left: 10px;
}
div#main_souzokuhouki #QandA dd {
	margin-bottom: 10px;
	font-size: 90%;
	width: 430px;
}

div#main_souzokuhouki #procedure #customersVoice {
	clear: both;
}

div #QandA .question {
	background-image: url(images/icn_q.jpg);
	background-repeat: no-repeat;
	background-position: left 2px;
	text-indent: 30px;
}
div #QandA .answer {
	background-image: url(images/icn_a.jpg);
	background-repeat: no-repeat;
	background-position: left top;
	text-indent: 30px;
}
div#main_souzokuhouki #QandA #inq_box {
	width: 915px;
	border: 1px solid #999999;
	margin-top: -3px;
}

div#main_souzokuhouki #QandA #inq_box02 {
	float: left;
	width: 450px;
	margin-bottom: 10px;
}
div#main_souzokuhouki #customersVoice {
	clear: both;
	margin-top: 20px;
}
div#main_souzokuhouki #customersVoice p {
	padding: 15px 15px 15px 10px;
}
div#main_souzokuhouki #promise {
	margin: 0px;
	padding: 0px;
	float: left;
}
div#main_souzokuhouki #promise ul {
	margin: 0px;
	padding: 0px;
	width: 460px;
	float: left;
}
div#main_souzokuhouki #promise li {
	list-style-type: none;
	float: left;
}
div#main_souzokuhouki #inq {
	float: right;
	width: 455px;
	margin: 0px;
	padding: 0px;
}
div #main_souzokuhouki #promise .btn {
	float: left;
}

div #main_souzokuhouki #inq p {
}


/* ================ navigation ================== */

div#navigation {
	float:left;
	width:210px;
	line-height:140%;
}

div#navigation h3 {
 height:37px;
}
div#navigation h4{
	color:#366A13;
	font-size:16px;
	border-bottom:1px dotted #ccc;
	font-weight:bold;
	margin:15px 0 0 0;
	padding-left:12px;
	padding-bottom:6px;
}
div#navigation p.btn {
	margin-bottom:10px;
}

div#navigation div.box {
 margin-bottom:20px;
 padding-top:4px;
}

div#navigation h3.access{
	height:30px;
}
div#navigation div.access_box{
	width:180px;
	height:200px;
	padding:0 15px 10px 15px;
	background-color:#C2DD6D;
}

div#navigation div.access_box p{
	font-size:12px;
	letter-spacing:-0.9px;
	padding:5px;
	font-family:kozgopr6n medium;
}

div#navigation ul {
	padding:0 3px;
}

div#navigation li {
	background-image:url("images/arrow.jpg");
	background-repeat:no-repeat;
	background-position:left 8px;
	padding:1px 8px 3px 12px;
	border-bottom:1px dotted #ccc;
	font-size:14px;
}
div#navigation li a{
	color:#0F4F88;
	text-decoration:none;
	display:block;
}
div#navigation li a:hover{
	color:#FF7900;
}

div.bookBox{
	background-color:#F7F5EE;
	padding:5px 0px 0px 10px;
	color:#FE8911;
	border:1px solid #DBD8CE;
	border-top:4px solid #B0AA93;
	margin-bottom:10px;
}

div.bookIntro{
	padding-bottom:15px;
}

div.bookBox h5{
	font-size:16px;
	font-weight:bold;
	margin-bottom:15px;
	margin-left:3px;
}

div.bookBox p{
	font-size:13px;
	line-height:1.2;
	padding-right:5px;
}

/* ================ footer ================== */

div#footer {
 clear:left;
 margin-bottom:30px;
 padding-top:20px;
 background:url("images/h_bg.png") repeat-x;
 margin:auto;
 text-align:left;
}

div#footer div.footer_content {
 width:940px;
 padding:0 10px 0 10px;
 margin:0 auto;
}

div#footer div.f_links div.contents h4 {
 margin-bottom:10px;
}

div#footer div.f_logo,
div#footer div.f_navi {
 margin-bottom:10px;
}

div#footer p.f_copy {
 clear:left;
 text-align:center;
 padding-bottom:10px;
}

/* ================ index_page ================== */

body p.mainvisual {
 clear:both;
 margin-bottom:15px;
}
/* ================ 404error ================== */
p.error404{
	padding-left:10px;
}


/* ================ 節税コラム ================== */
h4.smallTitle{
	font-size: 18px;
	font-weight: bold;
	margin-left: 15px;
	margin-bottom:5px;
}

div.pointBox img{
	border-bottom:5px solid #E8E6DF;
	margin-bottom:7px;
}


div.pointBox p{
	width:320px;
	font-size:14px;
}
div.pointBox a{
	text-decoration:none;
}

div.pointboxLeft{
	float:left;
	margin-bottom:10px;
}

a.boxBorder{
	display:block;
	border:5px solid #E8E6DF;
	width:340px;
	padding-bottom:20px;
}
a.boxBorder span{
	padding:0 15px;
	font-size:13px;
	display:block;
}
a.boxBorder:hover{
	border-color:#ff7900;
}

div.pointBox a,
div.pointBox a:hover,
div.pointBox a:visited{
	color:#333;
}
div.pointBox a:hover{
	cursor:pointer;
}
a:hover div.pointboxLeft,
a:hover div.pointboxRight{
	border-color:#ff7900;
}

div.pointboxRight{
	float:right;
	border:5px solid #E8E6DF;
	width:335px;
	height:180px;
	padding-right:5px;
	margin-bottom:10px;
}

div#content h4.columnlistTitle{
	background-image:url("images/icon_q.gif");
	background-position:left top;
	background-repeat: no-repeat;
	font-size:22px;
	color:#333;
	padding-left:60px;
	height:45px;
	padding-top:5px;
}

.columnlistTitle a:hover{
	color:#FE8811;
}

div.listDetail{
	padding-left:47px;
	border-bottom:1px dotted #333;
	margin-bottom:20px;
}
div#content div.listDetail p{
	width:450px;
	display:inline;
	margin-bottom:0;
	padding-bottom:1em;
}
div.listDetail .detailBtn{
	float:right;
	padding-top:20px;
}

/* ================ メディア掲載情報 ================== */
div.mediaboxLeft{
	float:left;
	width:530px;
	padding-right:10px;
}
div.mediaBox img{
	padding:1px;
	border:1px solid #999;
	margin-right:20px;
	display:inline;
}

div.bookIntro a{
	color:#FE8811;
	text-decoration:none;
}

div.bookIntro a:hover{
	text-decoration:underline;
	color:#FE8811;
}