/*
Theme Name: tax-hiroi
Theme URI: http://phpbb.xwd.jp/viewforum.php?f=20
Description: 
Version: 1.1
Author: Synchro Design
Author URI: http://www.synchro-d.com/
*/



body {
	background-color: #E4F1DC;
	margin: 0px;
	padding: 0px;
	color: #333333;
	font-size: 80%;
	font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
}

img {border: none;}

a {color: #006699;}
a:link {color: #006699;}
a:hover {color: #990000;}
a:visited {color: #800080;}

table{
	font-size: 100%;
}

.ja{
	ime-mode:active;
}
.en{
	ime-mode:disabled;
}


/* 基本レイアウト要素
---------------------------------------------------- */

#all {
	background-color: #FFFFFF;
	width: 780px;
	text-align: center;
}

.right {
	float: right;
}

.left {
	float: left;
}

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

#wrap {
	width: 760px;
	text-align: center;
	margin-right: auto;
	margin-left: auto;
	margin-top: 6px;
}

#main {
	float: right;
	width: 565px;
	margin: 0px;
	text-align: left;
}

#top-main {
	float: right;
	width: 565px;
	margin: 0px;
	text-align: left;
}

#side {
	width: 185px;
	float: left;
	margin: 0px;
	text-align: left;
}

.m0 {
	margin: 0px;
	padding: 0px;
}



/* ヘッダー
---------------------------------------------------- */

.header {
	width: 753px;
	text-align: center;
	margin-right: auto;
	margin-left: auto;
	padding-top: 8px;
}
.header .home {
	float: right;
	margin-right: 10px;
	margin-top: 44px;
}
.header .news {
	float: right;
	margin-right: 10px;
	margin-top: 44px;
}
.header .sitemap {
	float: right;
	margin-right: 10px;
	margin-top: 44px;
}
.summary p {
	font-size: 10px;
	color: #666666;
	margin-top: 2px;
	margin-left: 2px;
	margin-bottom: 2px;
	font-weight: normal;
}

.summary h1 {
	font-size: 10px;
	color: #666666;
	margin-top: 2px;
	margin-left: 2px;
	margin-bottom: 2px;
	font-weight: normal;
}

.summary strong {
	font-weight: normal;
}




.global-navi {
	width: 760px;
	margin:0px auto;
	text-align:left;
}
.global-navi ul {
	width: 760px;
	margin:0px;
	padding:0px;
}
.global-navi ul li {
	display: block;
	float: left;
	list-style-type:none;
}


/* サイドメニュー
---------------------------------------------------- */

#side a:link {
	color: #666666;
	text-decoration: none;
}
#side a {
	text-decoration: none;
}

.menu1 {
	width: 182px;
}



.menu1 dd {
	background-image:  url(/cmn/img/sidenavi/sidenavi_01_a.gif);
	background-repeat: no-repeat;
	list-style-type: none;
	margin: 0px;
	width: 182px;
	font-size: 12px;
	height: 24px;
	line-height: 24px;
	text-indent: 22px;

}
.menu1 dl {
	background-image:  url(/cmn/img/sidenavi/sidenavi_back.gif);
	background-repeat: repeat-y;
	margin: 0px;
	width: 182px;
	padding: 0px;
}

.menu1 .end {
	background-image:  url(/cmn/img/sidenavi/sidenavi_01_b.gif);
	background-repeat: no-repeat;
	height: 24px;
	width: 182px;
}
.menu2 {
	width: 182px;
	margin-bottom: 3px;
}



.menu3 {
	width: 182px;
}



.menu3 dl {
	background-image:  url(/cmn/img/sidenavi/sidenavi_toku2.jpg);
	background-repeat: no-repeat;
	height: 103px;
	width: 182px;
	margin: 0px;
	padding: 0px;
}
.menu3 dd {
	margin: 6px 0px 0px 10px;
	width: 182px;
	background-image:  url(/cmn/img/sidenavi/sidenavi_ar.gif);
	background-repeat: no-repeat;
	list-style-type: none;
	font-size: 12px;
	line-height: 14px;
	text-indent: 10px;
}

.banner {
	margin-top: 3px;
}

.banner ul {
	margin: 0px;
	padding: 0px;
}
.banner li {
	list-style-type: none;
	margin-bottom: 3px;
}




/* フッター
---------------------------------------------------- */

#foot {
	width: 760px;
	margin-top: 20px;
	border-top-width: 2px;
	border-top-style: solid;
	border-top-color: #009900;
	padding-bottom: 10px;
}

#foot .foot-link {
	font-size: 10px;
	color: #666666;
	margin-top: 5px;
	line-height: 16px;
	padding-bottom: 5px;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #999999;
}

#foot .foot-link a{
	font-size: 10px;
	color: #666666;
	margin-top: 5px;
}
#foot p {
	font-size: 10px;
	line-height: 10px;
	margin-top: 3px;
	margin-bottom: 3px;
	color: #666666;
}
#foot .add {
	text-align: left;
	margin-top: 5px;
}
#foot strong {
	color: #336600;
	line-height: 20px;
}
#foot .privacy {
	float: right;
	margin-top: 6px;
}
#foot .add a {
	text-decoration: none;
	color: #666666;

}

address{
	font-style: normal;
}

#main-area h2 {
	line-height: 27px;
	font-weight: bold;
	background-image: url(/cmn/img/cmn/h2_b.gif);
	background-repeat: no-repeat;
	height: 27px;
	padding-left: 14px;
	margin-top: 10px;
	margin-bottom: 10px;
	color: #333333;
	text-align: left;
	font-size: 100%;
}
#main-area h3 {
	line-height: 100%;
	font-size: 100%;
	margin-top: 0px;
	margin-bottom: 6px;
}
#main-area h4 {
	margin-bottom: 6px;
	font-size: 100%;
}


table{
	font-size: 100%;
	line-height: 160%;
	text-align: left;
}


#main p {
	line-height: 160%;
	margin-top: 0px;
}

#main-area ul li {
	background-image: url(/cmn/img/cmn/dot.gif);
	background-repeat: no-repeat;
	list-style-type: none;
	line-height: 160%;
	padding-left: 12px;
}


#main-area ul {
	margin: 0px 0px 12px;
	padding: 0px;
}

#main-area ol {
	margin: 0px 0px 12px;
	padding: 0px 0px 0px 30px;
	list-style-position: outside;
}

#main-area ol li {
	line-height: 140%;
	font-size: 100%;
	margin-bottom: 5px;
}


.topicpass {
	font-size: 80%;
	color: #666666;
	margin-bottom: 5px;
}

#main-area {
	margin-right: 15px;
	margin-left: 15px;
	margin-top: 20px;
}
#read-area h2 {
	font-weight: bold;
	background-image: url(/cmn/img/cmn/h2_a.gif);
	background-repeat: no-repeat;
	padding-left: 16px;
	margin-top: 10px;
	margin-bottom: 12px;
	font-size: 120%;
	background-position: left center;
}

#main-area h3 {
	font-weight: bold;
	background-image: url(/cmn/img/cmn/title_a.jpg);
	background-repeat: no-repeat;
	padding-left: 14px;
	line-height: 100%;
	height: auto;
	margin-top: 20px;
	margin-bottom: 5px;
	font-size: 100%;
}

.square2 {
	font-weight: bold;
	background-image: url(/cmn/img/cmn/title_a.jpg);
	background-repeat: no-repeat;
	padding-left: 14px;
	line-height: 100%;
	height: auto;
	margin-top: 20px;
	margin-bottom: 5px;
	font-size: 100%;
	background-position: left center;
}


.square3 {
	font-size: 100%;
	font-weight: bold;
	background-image: url(/cmn/img/cmn/title_b.gif);
	background-repeat: no-repeat;
	padding-left: 14px;
	height: auto;
	margin-top: 20px;
	margin-bottom: 5px;
}


.lead-copy {
	font-size: 100%;
	font-weight: bold;
	color: #669900;
	background-image: none;
	padding: 0px;
	line-height: 100%;
	margin-bottom: 3px;
	height: auto;
	margin-top: 8px;
}

.check {
	background-image: url(/cmn/img/cmn/check.gif);
	background-repeat: no-repeat;
	padding-left: 20px;
	line-height: 120%;
	font-size: 100%;
	font-weight: bold;
	margin-top: 0px;
	margin-bottom: 5px;
	background-position: left bottom;

}
.chart td {
	background-color: #FFFFFF;
	vertical-align: middle;
	padding-left: 10px;

}
.chart th {
	background-color: #F5F6F8;
	font-weight: normal;
	text-align: center;
	white-space: nowrap;
}
.chart table {
	text-align: left;
	background-color: #DBDBDB;
	line-height: 140%;
	margin-bottom: 10px;
}

.chart{
	text-align: left;
	background-color: #DBDBDB;
	line-height: 140%;
	margin-bottom: 10px;
}


.map-area {
	margin-right: 45px;
	margin-left: 45px;
	margin-top: 20px;
	text-align: center;
	width: 475px;
}

.check-g {
	background-image: url(/cmn/img/cmn/check.gif);
	background-repeat: no-repeat;
	padding-left: 20px;
	line-height: 120%;
	font-size: 100%;
	font-weight: bold;
	margin-top: 0px;
	margin-bottom: 5px;
	color: #537B00;
}
.arrow {
	background-image: url(/cmn/img/cmn/arrow_01.gif);
	background-repeat: no-repeat;
	padding-left: 18px;
	font-size: 100%;
}
.arrow-r {
	background-image: url(/cmn/img/cmn/arrow_01.gif);
	background-repeat: no-repeat;
	padding-left: 18px;
	font-size: 90%;
	float: right;
	margin-bottom: 20px;
	margin-left: 20px;
}

.icon-pdf {
	background-image: url(/cmn/img/cmn/pdf.gif);
	background-repeat: no-repeat;
	padding-left: 22px;
	padding-top: 3px;
	padding-bottom: 3px;
}

.icon-word {
	background-image: url(/cmn/img/cmn/word.gif);
	background-repeat: no-repeat;
	padding-left: 22px;
	height: 18px;
	line-height: 160%;
}



hr {
	height: 1px;
	border-right: none;
	border-bottom: none;
	border-left: none;
	border-top-width: 1px;
	border-top-style: solid;
	border-top-color: #CCCCCC;
	margin-top: 10px;
}


.img-right {
	float: right;
	margin-bottom: 10px;
	margin-left: 20px;
}
td {
	vertical-align: top;
}
.contact {
	text-align: center;
	margin-right: auto;
	margin-left: auto;
	background-image: url(/img/cmn/contact_bg.jpg);
	background-position: left bottom;
	background-repeat: no-repeat;
	padding-bottom: 10px;
	margin-top: 20px;
}
.contact img {
	margin-top: 0px;
}
.contact p {
	margin-bottom: 8px;
	padding-top: 5px;
}

.pix10{
	font-size: 80%;
}
h5 {
	font-size: 100%;
	margin-bottom: 6px;
}

.center {
	text-align: center;
}

.kome dt {
	background-image: url(/cmn/img/cmn/kome.gif);
	background-repeat: no-repeat;
	padding-left: 12px;
	background-position: left 5px;
	padding-top: 0px;
	line-height: 160%;
}



/* メールフォーム */

.caution {
	color: #FF6600;
}
input {
	vertical-align: middle;
	margin-bottom: 5px;
	margin-top: 0px;
}
select {
	vertical-align: middle;
}

.mail-input{
	text-align: center;
	margin-top: 100px;
}
.img-left {
	float: left;
}


/* CSS Document */


/* ボトム空きスペース */

.b-0{margin-bottom: 0px;}

.b-10{margin-bottom: 10px;}

.b-20{margin-bottom: 20px;}

.b-30{margin-bottom: 30px;}

.b-40{margin-bottom: 40px;}


/* トップ空きスペース */

.t-10{margin-top: 10px;}



.section {
	margin-right: 12px;
	margin-left: 12px;
}

#top-main h2 {
	font-size: 100%;
	color: #337300;
	margin-top: 8px;
	margin-bottom: 18px;
	line-height: 120%;
	margin-left: 0px;
	padding-left: 0px;

}

#top-main h3 {
	padding: 0px;
	margin-top: 10px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 0px;
}


#top-main .leader {
	background-repeat: no-repeat;
	height: 149px;
	width: 565px;
	margin-top: -30px;
	background-image: url(/img/img02.gif);
}
#top-main .leader ul {
	width: 432px;
	margin: 0px 0px 0px 12px;
	padding: 0px;
}
#top-main .leader li {
	list-style-type: none;
	width: 210px;
	font-size: 12px;
	line-height: 16px;
	margin-top: 65px;
	color: #333333;
}
#top-main .leader img {
	margin-top: 5px;
}

#top-main .top-news {
	background-image: url(/img/img03_2.gif);
	background-position: left bottom;
	width: 565px;
	margin: 0px;
}


#top-main .top-news ul {
	padding-top: 5px;
	padding-bottom: 5px;
	padding-right: 10px;
	padding-left: 10px;
}

#top-main .top-news li {
	list-style-type: none;
	font-size: 95%;
	padding-left: 40px;
	line-height: 15px;
	margin-bottom: 5px;
}
#top-main .icon-5 {
	background-image: url(/img/icon_news.gif);
	background-repeat: no-repeat;
}
#top-main .icon-4 {
	background-image: url(/img/icon_tax.gif);
	background-repeat: no-repeat;

}


#top-main .icon-3 {
	background-image: url(/img/icon_medical.gif);
	background-repeat: no-repeat;

}


#top-main .top-faq {
	background-image: url(/img/img04_2.gif);
	background-position: left bottom;
	width: 565px;
}
#top-main .top-faq ul {
	padding-top: 5px;
	padding-bottom: 5px;
	padding-right: 10px;
	padding-left: 10px;
}

#top-main .top-faq li {
	list-style-type: none;
	font-size: 95%;
	padding-left: 24px;
	line-height: 16px;
	margin-bottom: 5px;
}
#top-main .icon-faq {
	background-image: url(/img/icon_question.gif);
	background-repeat: no-repeat;
}


#top-main .top-inq {
	background-image: url(/img/img04_2.gif);
	background-position: left bottom;
	width: 565px;
}


#top-main .top-inq h4 {
	font-size: 100%;
	font-weight: bold;
	color: #669900;
	margin-top: 0px;
	padding-top: 8px;
	margin-bottom: 0px;
}
#top-main .top-inq p {
	font-size: 95%;
	color: #333333;
	margin-top: 6px;
	line-height: 130%;
	margin-bottom: 0px;
}
#top-main .top-inq img {
	margin-bottom: 10px;
}




/* member form */




input {
	margin-bottom: 0px;
}
.memberform {
	background-color: #F8F8F8;
	border: 1px solid #DEDEDE;
	margin-bottom: 30px;
	width: 515px;
	padding: 5px;

}
.memberform form {
	padding-left: 140px;
	margin: 0px;
}
.memberform p {
	margin-bottom: 5px;
}

#main-area dl {
	padding: 0px;
	margin-bottom: 20px;
}

#main-area dl dt {
	background-image: url(/cmn/img/cmn/dot.gif);
	background-repeat: no-repeat;
	padding-left: 10px;
	background-position: left top;
	padding-top: 3px;
	padding-bottom: 3px;
	font-weight: bold;

}

#main-area dl dd {
	margin: 0px;
	padding: 0px 0px 6px 10px;
}

* ---------------pagenavi-------------- */

.wp-pagenavi{
	padding-top: 5px;

}

.wp-pagenavi a, .wp-pagenavi a:link {
	margin-right: 10px;
}

.wp-pagenavi span.pages {
	margin: 2px;
}
.wp-pagenavi span.current {
	color: #999999;
	text-align: center;
	font-weight: bold;
	margin-right: 6px;
}
.wp-pagenavi span.extend {
	padding: 2px 4px 2px 4px; 
	margin: 2px;	
	border: 1px solid #CCCCCC;
	color: #000000;
	background-color: #FFFFFF;
}



/*--------------bread crumb------------*/



.path {
	margin-bottom: 8px;
	margin-top: 5px;
	text-align: left;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 15px;
}
.path li {
	list-style-type: none;
	display: inline;
	font-size: 10px;
	color: #333333;
	margin: 0px;
	padding: 0px;
}
.path ol {
	margin-left: 0px;
	padding-left: 0px;
	margin-top: 0px;
	display: inline;
	padding-top: 0px;
	line-height: 10px;
	margin-bottom: 0px;
	padding-bottom: 0px;
}
.path a {
	background-image: url(/cmn/img/cmn/path.gif);
	background-repeat: no-repeat;
	background-position: right;
	padding-right: 10px;
}