@charset "UTF-8";
/* CSS Document====================================== 

*　Common Style Sheet for 大阪税理士.com
*　Last Update 2009.07
*
*	Tctu.inc 
*	Default CSS SET
====================================================
*
*	*  Category  *   *   *   *   *   *   *   *   *   *   *   *   *   *   *   *   *   *   *   *      
*
*	1-1. Font & Text style
*	1-2. Hypertext Style
*	1-3. Layout Style
*	1-4. Navigation Style
*	1-5. Hack Style
*
===================================================*/

/*===================================================
	1-1. Font & Text style
===================================================*/

body {
	font-family:"ヒラギノ角ゴ Pro W3",Hiragino Kakugo Pro3, Osaka,"ＭＳ Ｐゴシック",Arial, Helvetica, sans-serif;
	color:#555555;
}

h1,
h2,
h3,
h4,
h5,
h6 {
	color:#333333;
}

h1 {
	font-weight:normal;
}

#mainBox h1 {
	margin: 0 0 20px 0;
	color: #000000;
	line-height: 38px;
}
h2 {
	margin-bottom: 20px;
}

h3 {
	margin-bottom: 15px;
}

h4 {
	padding-left:15px;
}

h5 {
}

h6 {
}

/*コピーライト表記*/
.copyright {
	padding-right: 10px;
	text-align: right;
}


/*===================================================
	1-2. Hypertext Style
===================================================*/

 /*ページトップへ*/
.pagetop {
	text-align: right;
	padding-right: 10px;
}


/*===================================================
	1-3. Layout
===================================================*/

/*-----------------------------------------------------------
				wrapper
-----------------------------------------------------------*/

#wrapper {
	width: 866px;
	margin:0 auto;
	border: 1px solid #CCCCCC;
}

/*-----------------------------------------------------------
				header
-----------------------------------------------------------*/

#header {
	width: 850px;
	height: 140px;
	padding: 0 8px;
	border-top: 4px solid #98c029;
	position: relative;
}

#logo {
	position: absolute;
	top: 12px;
	left: 10px;
}

#headContact {
	position: absolute;
	top: 15px;
	right: 8px;
}

/*-----------------------------------------------------------
				conainer
-----------------------------------------------------------*/

#container {
	width: 850px;
	padding: 0 8px 30px 8px;
	overflow: hidden;
}

#container:after {
	content: "";
	display: block;
	clear: both;
	height: 1px;
	overflow: hidden;
}

/*\*/
* html #container {
	height: 1em;
	overflow: visible;
}
/**/

/*-----------------------------------------------------------
				footer
-----------------------------------------------------------*/

#footer {
	width: 866px;
	padding-top: 1px;
	clear:both;
	background: url(../common/border_footer.gif) left top repeat-x;
}

#footer #sect1 {
	padding: 5px 8px;
	background: #d5e5ae;
}

#footer #sect2 {
	padding: 5px 8px;
	background: #76951f;
}

/*-----------------------------------------------------------
				2COLUM
-----------------------------------------------------------*/

#mainBox {
	width: 595px;
	float: left;
}


/****　　subBox   ***/
#subBox {
	width: 245px;
	float:right;
}

#subBox ul {
	margin-bottom: 20px;
}

#subBox ul li {
	margin-bottom: 5px;
}

#subBox ul li#serviceForm {
	margin-bottom: 0px;
}

.pageLinkTop {
	width: 245px;
	height: 15px;
	background: url(../common/pagelink_top.jpg) left top no-repeat;
}

.pageLinkBottom {
	width: 245px;
	height: 15px;
	margin-bottom: 20px;
	background: url(../common/pagelink_bottom.jpg) left bottom no-repeat;
}


#subBox ul.pageLink {
	width: 245px;
	margin-bottom: 0;
	padding:0;
	background: url(../common/pagelink_middle.jpg) left top repeat-y;
}

#serviceAbout a {
	width: 229px;
	height: 49px;
	margin-left: 8px;
	display: block;
	background: url(../service/img/service_about_ov.jpg) center top no-repeat;
}

#serviceFlow a {
	width: 229px;
	height: 49px;
	margin-left: 8px;
	display: block;
	background: url(../service/img/service_flow_ov.jpg) center top no-repeat;
}

#serviceForm a {
	width: 229px;
	height: 49px;
	margin: 0 0 0 8px;
	display: block;
	background: url(../service/img/introform_ov.jpg) center top no-repeat;
}

/*===================================================
	1-4. Navigation
===================================================*/

/*-----------------------------------------------------------
				globalNavi
-----------------------------------------------------------*/

#header #globalNavi {
	width: 850px;
	height: 46px;
	color:#FFFFFF;
	background: url(../common/gnavi.jpg) left top no-repeat;
	overflow:hidden;
	position: absolute;
	top: 85px;
	left: 8px;
}

#header #globalNavi:after {
	content: "";
	display:block;
	clear:both;
	height:1px;
	overflow:hidden;
}

/*\*/
* html #header #globalNavi {
	height: 1em;
	overflow: visible;
}
/**/

#header #globalNavi li {
	float: left;
	display:block;
	text-align:center;
	text-indent: -9999em;
}

#header #globalNavi li a {
	display:block;
	text-align:center;
}


#header #globalNavi li#home a {
	width: 170px;
	height: 46px;
	background: url(../common/gnavi.jpg) left top no-repeat;
}

#header #globalNavi li#intro a {
	width: 170px;
	height: 46px;
	background: url(../common/gnavi.jpg) -170px top no-repeat;
}

#header #globalNavi li#column a {
	width: 170px;
	height: 46px;
	background: url(../common/gnavi.jpg) -340px top no-repeat;
}

#header #globalNavi li#faq a {
	width: 170px;
	height: 46px;
	background: url(../common/gnavi.jpg) -510px top no-repeat;
}

#header #globalNavi li#contact a {
	width: 170px;
	height: 46px;
	background: url(../common/gnavi.jpg) -680px top no-repeat;
}

/***  rollover  ***/
#header #globalNavi li#home a:hover {
	width: 170px;
	height: 46px;
	background: url(../common/gnavi.jpg) left -46px no-repeat;
}

#header #globalNavi li#intro a:hover {
	width: 170px;
	height: 46px;
	background: url(../common/gnavi.jpg) -170px -46px no-repeat;
}

#header #globalNavi li#column a:hover {
	width: 170px;
	height: 46px;
	background: url(../common/gnavi.jpg) -340px -46px no-repeat;
}

#header #globalNavi li#faq a:hover {
	width: 170px;
	height: 46px;
	background: url(../common/gnavi.jpg) -510px -46px no-repeat;
}

#header #globalNavi li#contact a:hover {
	width: 170px;
	height: 46px;
	background: url(../common/gnavi.jpg) -680px -46px no-repeat;
}


#subBox .globalNavi {
	width:190px;
}

#subBox .globalNavi li {
	padding:10px;
	display:block;
}


/*-----------------------------------------------------------
				footerNavi
-----------------------------------------------------------*/

#footerNavi {
	width: 850px;
	color:#FFFFFF;
}

#footerNavi li {
	padding:2px 5px;
	display:inline;
	border-right: 1px solid #FFFFFF;
}

#footerNavi li a {
	color:#FFFFFF;
}

/*===================================================
	1-4. Hack Style
===================================================*/

 /*IE6.0以下用透過PNG適用class*/

/*\*/
* html .iepngfix {
	behavior: expression(IEPNGFIX.fix(this)); 
}
/**/

 /*FireFoxで背景が出ない事象の回避*/
.clearFix,
ul.advantageList,
.twoColA,
.twoColB,
.threeCol,
.threeColA,
.threeColB {
	overflow:hidden;
}

.clearFix:after,
ul.advantageList:after,
.twoColA:after,
.twoColB:after,
.threeCol:after,
.threeColA:after,
.threeColB:after {
	content:"";
	display:block;
	clear:both;
	height:0px;
	overflow:hidden;
}

/*\*/
* html .clearFix,
* html ul.advantageList,
* html .twoColA,
* html .twoColB,
* html .threeCol,
* html .threeColA,
* html .threeColB {
	height:1em;
	overflow:visible;
}
/**/