#pankuzu{
	border: 1px solid #999;
	border-top: 0px;
	margin-bottom: 5px;
}
#pankuzu ul,#pankuzu ol{

	padding: 2px 0px 1px 4px;
	background: #eee;
}

#pankuzu li{
	display: inline;
	padding-left: 10px;
	background: url(../img/pankuzu-ico.png) no-repeat 2px 50%;
}
#pankuzu li.home{
	padding-left: 0;
	margin-left: 0;
	background-image: none;
}

#pankuzu li a:visited{
	color: #37e;
}

#pankuzu li a:hover{
	color: #e73;

}
#pankuzu li a:active{
	color: #e37;
}


.cont-ttl,#arch-title{
	background:url(../img/cont-ttl.png) 0 100% no-repeat;
	padding: 4px 0 8px 28px;
	font-weight: bold;
	font-size: 1.4em;
	margin: 10px 0 5px;
	color: #555;
}

.cont-sttl{
	font-weight: bold;
	font-size: 1.3em;
	margin: 10px 0 10px 0px;
	padding: 3px 0 3px 19px;
	border-bottom: 2px solid #1A70C7;
	background:url(../img/h-ico.png) 0 4px no-repeat;
	clear: both;

}

.cont-sttl a{
	color:#484848;
}

.nextpage,.prevpage{
	font-size: 0.9em;
	padding:5px;
	width: 300px;

}
.nextpage a,.prevpage a{
	font-weight: bold;
}

.nextpage{
	text-align: right;
	float: right;
}

.prevpage{
	text-align: left;
	float: left;
}

/*------------------------------------------------公益法人制度改革の概要*/

#fig-gaiyou{
	margin: 15px 0 25px;
	border: 1px solid #999;
}

#choices{
	color: #a00;
	margin:20px 0 0px 0px;
	padding: 7px 7px 7px 60px;
	border: 2px solid #c00;
	background: url(../img/nyumon-exclamation.png) no-repeat 10px 50%;
}

#fig-choices{
	border: 1px solid #990;
	margin: 15px 0 25px;
}

/*------------------------------------------------メリットデメリット*/
#merit-table{
	margin: 15px 5px 0 5px;

}

#merit-table table{
	border-collapse: collapse;
}

#merit-table table th,#merit-table table td{
	border: 1px solid #999;
	padding: 7px 5px;
}

#merit-table table th{
	background-color: #dcf2ff;
	font-size: 1.1em;
}

#merit-table table th.ippan-th{
	width: 22%;
}

#merit-table table th h2{
	font-size: 1em;
}

#merit-table table th.top{
	background-color: #b7dff7;
}

#merit-table table th.th1{
	width: 14%;

}

#merit-table table th.th2{
	width: 43%;

}
#merit-table table th.th3{

}

#merit-table table td{
	vertical-align: top;
}

#merit-table table p{
	text-indent: 1em;
	margin:2px 0 0 3px;
}

#merit-table .li-title{
	margin-top: 5px;
	text-indent: 0;
	font-weight: bold;
}

#merit-table .demerit,#merit-table .merit{
	font-weight: bold;
	text-indent: 0em;
	font-size: 1.1em;
}
#merit-table .merit{
	color: #33c;
}
#merit-table .demerit{
	color: #c33;
}

#merit-table ul li{
	list-style-type: disc;
	margin:2px 0 3px 1.6em;	
}

#merit-table ol li{
	margin:5px 0 5px .4em;
}

#merit-table p{
	text-indent: -1em;
	margin:5px 0 0 1.2em;
}

.footnote a{
	font-size: 0.9em;
	color: #900;
}

#footnote span{
	font-weight: bold;

}

/*スケジュール*/
.sche-table{
	margin: 5px 5px 30px 5px;

}

.sche-table table{
	border-collapse: collapse;
}

.sche-table table th,
.sche-table table td{
	border: 1px solid #777;
	padding: 6px 4px;
}

.sche-table table th{
	background-color: #258EC9;
	color: #fff;
	font-size: 1.1em;
}

.sche-table table .even{
	background-color: #eff;
}

.sche-table table tr.key{
	font-weight: bold;
	font-size: 1.1em;
	border: 2px solid #333;
	background-color: #9fdcf7;
}


.sche-table table .sche-table-date{
	width: 22%;
}

.sche-table table .sche-table-ttl{
	width: 29%;
}

.sche-table table .sche-table-cont{

}

.sche-table table .allow{
	text-align: center;
}

.sche-table table .ymd{
	font-weight: bold;
	text-align: center;
}

.sche-footnote{
	margin: 5px 0 0 3px;
	font-weight: bold;
	color: #c00;
}

.sche-table table ul li{
	list-style-type: disc;
	margin-left: 1.2em;
}

/*コンサルティングスケジュール*/

#consulting-ol{
	margin-top: 20px;
	margin-left: 5px;
	background: #fff;
}

#consulting-ol h2{
	margin-bottom: 15px;
	font-size: 1.2em;
	border: 1px solid #999;
	border-left: 10px solid #258ECA;
	padding: 5px;
	color: #039;
	background: #fff;
}
#consulting-ol h3{
	padding-bottom: 5px;
	font-size: 1.1em;
	font-weight: bold;
	color: #c30;
	background: #fff;

}


#consulting-ol li p{
	margin:5px 0 5px 3em;
	text-indent: 1em;
}
#consulting-ol li{
	margin: 7px 0 1em 0;
	padding: 0px 0 1em 0;
	background: url(../img/consul-arrow.png) no-repeat 0px 100%;
	
}
#consulting-ol li li{
	margin:10px 0 0em 4em;
	padding:0px 0 0em 0px;
	background: url(../img/consul-arrow-s.png) no-repeat 0px 100%;
	
}

#consulting-ol li li li{
	list-style-type: lower-roman;
	font-weight: bold;
	margin:0 0 1em 50px;
	background: none;
	
}

#consulting-ol li li li li{
	list-style-type: disc;
	margin:10px 0 10px 35px;
	font-weight: normal;
}

#consulting-ol li.arrow-none,#consulting-ol li li.arrow-none{
	background-image: none;
}

/*事務所概要*/

#office-cpa{
	padding: 1px;
	border: 2px solid #ccc;
	margin: 0 7px;
}

.office-table{
	border-collapse: collapse;
	width: 610px;
}
.office-table td,.office-table th{
	border: 1px solid #666;
	padding:5px;
}

.office-table li a{
	text-decoration: none;
}

.office-table li a span{
	text-decoration: underline;
}

#archive-link{

	margin: 3px;
}

.office-table th{
	font-size: 1em;
	background-color: #eee;
}

.history{
	font-size: 1.2em;
	font-weight: bold;
	margin: 0 0 5px 5px;
}

.office-syomei{
	text-align: right;
	margin: 10px 5px;
}

.office-aisatsu p{
	margin-bottom: .5em;
}

#accessmap p{
	margin: 5px 5px 0;
}
#mapimage img,#mapimage iframe{
	border: 1px solid #ccc;
}

#accessmap #mapbtn{
	text-align: right;
	font-weight: bold;
	cursor: pointer;
	margin-right: 40px;
	margin-top: 0;
	text-decoration: underline;
	color: #36f;
}

#accessmap dl{
	margin: 5px;
}
#accessmap dt{
	margin-top: 5px;
	list-style-type: disc;
	padding-left: 12px;
	background: url(../img/li-ico.png) no-repeat 0 6px;
	font-weight: bold;
}

#accessmap dd{
	margin-left: 1em;
}

/*各種実績*/


.archi-table{
	border-collapse: collapse;
	margin-bottom: 15px;
}

.archi-table tr.even{
	background: #def;
}

.archi-table th,.archi-table td{
	border: 1px solid #777;
	padding: 6px 4px;
}

.archi-table th{
	background-color: #258EC9;
	color: #fff;
	font-size: 1.1em;
}
.archi-ttl{
	font-size: 1.1em;
	font-weight: bold;
	margin-bottom: 8px;
}

.kensyu-1{
	width: 10%;
}
.kensyu-2{
	width: 20%;
}
.kensyu-3{
	width: 20%;
}
.kensyu-4{
	width: 15%;
}

.sippitu-1{
	width: 15%;
}
.sippitu-2{
	width: 25%;
}
.sippitu-3{
	width: 48%;
}
.sippitu-4{

}

#kouen-img{
	float: right;
	margin:0 0 10px 20px;
}
#kouen-desc{
	padding: 15px;
	overflow: auto;

}

/*業務案内*/

.service-img{
	margin: 10px;
	text-align: center;
	float: left;
	border: 1px solid #ccc;
	padding: 1px;
}
.context{
	margin:1px 15px;
	border: 1px solid #ccc;
	padding: 1px;
}

img.context{
	vertical-align: top;
	margin: 0 10px;
	border: 1px solid #ccc;
	padding: 1px;
}
.service-desc{
	margin: 20px 0;
	float: left;
	width: 435px;	
}

.service-ul{
	margin: 5px 0;
	float: left;
	width: 430px;
}
.service-ul li{
	float: left;
	margin: 5px 15px 5px 10px;
	font-size: 1.1em;
	padding-left: 13px;
	background: url(../img/arrow-ico.png) no-repeat 0 4px;
	white-space: nowrap;
}

.service-link{
	clear: both;
	text-align: right;
	font-weight: bold;
	font-size: 1.1em;
}

.service-contents h3{
	margin-bottom:15px;
	font-size: 1.2em;
	color: #05a;
	clear: both;
}
.service-contents h4{
	font-size: 1.1em;
	color: #c60;
	clear: both;
}

.service-contents p{
	margin-left: 35px;
}

.service-contents li{
	margin: 15px;
}

.service-contents li li{
	margin: 10px;
}

.service-contents li li li{
	margin: 5px;
}

.service-contents li .ulul li{
	margin:0 0 5px 30px;
}

.service-contents ol{
	margin: 10px 0 10px 15px;
}

.service-contents ul{
	margin: 10px 0 10px 15px;
}

.service-contents ol ul{
	margin: 10px 0 10px 30px;
}

#followul{
	margin: 0px 30px;
}

#followul li{
	margin-bottom: 3px;
}
#service-blk p{
	margin-left: 20px;
	margin-bottom: 10px;
}

#service-blk .cont-sttl{
	margin-top: 25px;
}

#audit-ul{
	margin-left: 2em;
}


/*お問い合せ*/

.contact-box{
}

.contact-box table{
	margin: 1px;
	width: 600px;
	margin: auto;
	border-collapse: collapse;
}

.contact-box table th,.contact-box table td{
	border: 1px solid #666;
	padding: 7px 7px;
}

.contact-box table th{
	font-size: 1.1em;
	background: #DCF2FF;
	width: 25%;
}

.contact-box table th span{
	font-size: 0.8em;
	color: #c00;
}

.contact-box table textarea{
	padding: 5px;
}
.contact-box table input[type=text]{
	padding: 1px 2px;
}

.contact-box  .submit{
	margin: 10px;
	text-align: center;
}

.contact-box  .submit input{
	padding: 2px 8px;
	margin: 0 10px;
}

#contact-tabs{
	margin: 15px 0;
}

* html body #contact-tabs .ui-widget-content{
	padding-left: 0;
	padding-right: 0;
}

* html body #contact-tabs .ui-widget{
	padding-left: 0;
	padding-right: 0;
}


#contact-tabs ul li{
	font-weight: bold;
	font-size: 1.2em;
}

#contact-tabs .contact-box ul li{
	font-weight: normal;
	font-size: 1em;
	margin-bottom: 5px;
}

#contact-tabs .contact-box ul li label{
	padding-left: 3px;
	cursor: pointer;

}
.sigyo-text{
	color:#c00;
	text-indent: 1em;
}

#contact-tel{
	margin: 10px 0 10px 0;
}

#contact-tel-span{
	border: 1px solid #6ac;
	padding: 5px;
	margin: 5px 0 0 0;
	background: #DCF2FF;
	width: auto;
	font-weight: bold;
	font-size: 1.2em;
	letter-spacing: 0.03em;
}



/*よくある質問*/
#faq-dl{
	margin: 10px 0;
}

#faq-dl dt{
	font-size: 1.1em;
	font-weight: bold;
	color: #b20;
	border-bottom: 1px dotted #999;
	padding:9px 3px 12px 45px;
	background: url(../img/faq-q.png) no-repeat 1px 2px;
	line-height: 1.4em;
}

#faq-dl dd{
	padding:8px 0 20px 45px;
	border-bottom: 6px solid #ccc;
	border-top:0;
	margin: 0 0 12px 0;
	background: url(../img/faq-a.png) no-repeat 1px 6px;
}

/*プライバシーポリシー*/

#privacy-dl{
	margin: 0px;
}

#privacy-dl dt{
	font-weight: bold;
	margin: 5px 5px 0;
	color: #039;
	font-size: 1.1em;
}

#privacy-dl dd{
	margin: 10px 10px 20px 25px;
}

#privacy-dl dd p{
	text-indent: 1em;
}

#privacy-dl dd ol{
	margin: 15px 15px 15px 40px;
}

#privacy-dl dd ol li{
	list-style-type: decimal;
}

#privacy-contact{
	padding: 5px 10px;
	border: 1px solid #999;
	margin: 10px;
	background: #eee;
}

#privacy-dl span{
	font-weight: bold;
}

.privacy-em{
	font-weight: bold;
}

/*サイトマップ*/



#sitemap-ul li a:link,#sitemap-ul li a:visited{
	text-decoration: none;
	color: #484848;
}

#sitemap-ul li a:hover{
	color: #37e;
	background-color: #eee;
	text-decoration: underline;
}

#sitemap-ul li{
	font-size: 1.1em;
	border-bottom: 1px dotted #999;
	margin: 5px 5px 5px;
	padding-bottom: 5px;
	padding-left: 16px;
	background: url(../img/arrow-ico.png) no-repeat 0 6px;
}
#sitemap-ul li ul{
	margin: 5px 0 5px 20px;
}
#sitemap-ul li ul li{
	font-size: 0.9em;
	border-bottom: 0px;
	padding-left: 12px;
	background: url(../img/li-ico.png) no-repeat 0 6px;
	
}