@charset "utf-8";

/* ------------------------------------------------------------

	提供サービス　インデックス

------------------------------------------------------------ */

/* -----2 column layout----- */

.box_left {
	float: left;
	width: 275px;
}

.box_right {
	float: right;
	width: 275px;
}



/* ------------------------------------------------------------

	税務会計サービス

------------------------------------------------------------ */



/* ------------------------------------------------------------

	税務コンサルティングサービス

------------------------------------------------------------ */

/* -----title & head----- */

#consal #main_contents .head1 {
	margin-bottom: 0.5em;
}

#consal #main_contents h4 {
	margin-bottom: 0.5em;
}

#consal #main_contents h4.consal_r_title,
#consal #main_contents h5,
#consal #main_contents h6 {
	margin-bottom: 20px;
}

#consal #main_contents h5.consal_r_head {
	margin-bottom: 1em;
}


/* -----image----- */

.consal_image {
	margin-bottom: 40px;
}


/* -----pagetop----- */

#consal #main_contents .btn_pagetop {
	background: url(../images/dotline.gif) repeat-x left bottom;
	margin-bottom: 2em;
	padding-bottom: 1em;
}


/* -----list----- */

ul.list_consal1 {
	margin-bottom: 2em;
	color: #56677E;
}

ul.list_consal2 {
	color: #56677E;
}

ul.list_consal1 li,
ul.list_consal2 li {
	margin-bottom: 0.25em;
}


/* -----column----- */

.consal_column1 {
	width: 521px;
	background-color: #FFFEE6;
	border: 1px solid #CCCCCC;
	padding: 10px 15px;
}

* html body .consal_column1 {
	width: 553px;
}

.consal_column1 p {
	text-align: center;
}


/* ------------------------------------------------------------

	企業再生支援

------------------------------------------------------------ */

/* -----head----- */

#saisei h4 {
	margin-bottom: 2em;
	color: #1F67B2;
	font-size: 0.875em;
}


/* -----table----- */

#tb_saisei_flow {
	border-collapse: collapse;
	margin-bottom: 40px;
}

#tb_saisei_flow th {
	width: 148px;
	text-align: center;
	vertical-align: middle;
}

#tb_saisei_flow td {
	padding-left: 10px;
	vertical-align: middle;
}

#tb_saisei_flow .cell1 {
	background-color: #CCCCFF;
	padding-top: 20px;
	padding-bottom: 20px;
}

#tb_saisei_flow .cell2 {
	background-color: #9999FF;
	padding-top: 20px;
}

#tb_saisei_flow .cell3 {
	background-color: #6666FF;
	padding-top: 20px;
	padding-bottom: 20px;
}

#tb_saisei_flow .cell4 {
	background-color: #3333FF;
	padding-top: 20px;
	padding-bottom: 20px;
}

#tb_saisei_flow .cell5 {
	background-color: #0000FF;
	padding-top: 20px;
}


/* ------------------------------------------------------------

	M&A

------------------------------------------------------------ */

/* -----head----- */

#m_and_a h5 {
	margin-bottom: 1em;
	color: #1F67B2;
	font-size: 0.875em;
}


/* -----image----- */

.m_and_a_image {
	margin-bottom: 40px;
}


/* ------------------------------------------------------------

	決算診断

------------------------------------------------------------ */

/* -----head----- */

#kettsansindan h5 {
	margin-bottom: 1em;
	color: #1F67B2;
	font-size: 0.875em;
}

#kettsansindan h5 img {
	margin-right: 10px;
	vertical-align: middle;
}

#kettsansindan h6 {
	color: #CC3300;
	font-size: 0.875em;
}


/* -----image----- */

.kettsansindan_image {
	margin-bottom: 40px;
}


/* -----2 column layout----- */

#kettsansindan .box_left,
#kettsansindan .box_right {
	width: 260px;
	margin-bottom: 2em;
}

/* ------------------------------------------------------------

	経営サポートサービス

------------------------------------------------------------ */

/* ----table----- */

.tb_keiei1 {
	width: 100%;
	border-collapse: collapse;
}

.tb_keiei1 th,
.tb_keiei1 td {
	padding: 0.5em;
	font-size: 0.75em;
	line-height: 1.5em;
}

.tb_keiei1 th {
	width: 5em;
	background-color: #8099BB;
	color: #FFFFFF;
	text-align: center;
}

* html body .tb_keiei1 th {
	width: 7em;
}

*+html body .tb_keiei1 th {
	width: 7em;
}

.tb_keiei1 td {
	background-color: #CFDBEC;
}

.tb_keiei1 td p {
	font-size: 1em;
}

.tb_keiei1 td a {
	color: #205183;
}


/* ----column----- */

.keiei_column1 {
	width: 521px;
	background-color: #F6F6F6;
	border: 1px solid #BFCCDD;
	padding: 10px 15px;
}

* html body .keiei_column1 {
	width: 551px;
}

.keiei_column1 h5 {
	margin-bottom: 0.25em;
	font-size: 0.875em;
}



/* ------------------------------------------------------------

	研修＆セミナーのご案内 - マネジメントゲーム

------------------------------------------------------------ */

/* -----list----- */

ul#list_mg_game {
	margin-bottom: 2em;
}

ul#list_mg_game li {
	margin-bottom: 0.5em;
}

ul#list_mg_game li strong {
	color: #1F67B2;
	font-weight: bold;
}


/* ------------------------------------------------------------

	創業をお考えの方へ

------------------------------------------------------------ */

/* -----head----- */

#sougyou .text_catch1 {
	height: 105px;
	background: url(../service/images/sougyou_image_01.gif) no-repeat left center;
	margin-bottom: 1em;
	padding: 15px 0 10px 100px;
	color: #205183;
}


/* ------------------------------------------------------------

	専門家紹介

------------------------------------------------------------ */

/* -----list----- */

ul.list_senmonka {
	width: 517px;
	list-style-type: none;
	margin-bottom: 2em;
	margin-left: 18px;
}

ul.list_senmonka li {
	background: url(../images/dotline.gif) repeat-x left bottom;
	margin-bottom: 0.5em;
	margin-left: 0;
	padding-bottom: 0.5em;
}

ul.list_senmonka li span.name {
	background: url(../images/list_icon_01.gif) no-repeat left 0.2em;
	margin-right: 2em;
	padding-left: 15px;
}



/* ------------------------------------------------------------

	経営自己診断

------------------------------------------------------------ */

/* -----head----- */

#jikosindan h4 {
	margin-bottom: 0.5em;
	color: #1F67B2;
	font-size: 0.875em;
}

/* -----note----- */

#jikosindan_note1 {
	margin-bottom: 2em;
}

#jikosindan_note1 p {
	font-size: 0.625em;
	margin-left: 1em;
}

#jikosindan_note1 p span {
	margin-left: -1em;
	color: #FF0000;
}


/* ------------------------------------------------------------

	経営の為のIT導入

------------------------------------------------------------ */



/* ------------------------------------------------------------

	料金体系

------------------------------------------------------------ */

/* -----note----- */

.ryoukin_note {
	color: #333333;
	font-size: 0.785em;
	text-align: right;
}
.ryoukin_notestyle1 {
	font-weight: normal;
	margin-bottom: 15px;
}



/* -----table----- */

#tb_ryoukin1 {
	width: 551px;
	border-collapse: collapse;
	border: 1px solid #CCCCCC;
	margin-bottom: 1em;
}

*>/**/#tb_ryoukin1 {
	width: 550px;
	margin-left: 1px;
}

#tb_ryoukin1 th,
#tb_ryoukin1 td {
	border: 1px solid #CCCCCC;
	padding: 0.25em 0.5em;
	font-size: 0.75em;
	line-height: 1.5em;
	text-align: center;
	vertical-align: middle;
}

#tb_ryoukin1 th.cell1 {
	background-color: #EEEEEE;
}

#tb_ryoukin1 th.cell2 {
	background-color: #F6F6F6;
	font-size: 0.625em;
	font-weight: normal;
	line-height: normal;
}

#tb_ryoukin1 td.cell3 {
	width: 12em;
	background-color: #F6F6F6;
	text-align: left;
}

* html body #tb_ryoukin1 td.cell3 {
	width: 13em;
}

*+html body #tb_ryoukin1 td.cell3 {
	width: 13em;
}

#tb_ryoukin1 td.cell4 {
	background-color: #FFFFE5;
	font-weight: bold;
	text-align: left;
}

#tb_ryoukin1 td.cell_price {
	color: #CC0000;
	font-weight: bold;
}

#tb_ryoukin1 td.cell_non {
	color: #999999;
}

/* -----text----- */

#ryoukin .text_price {
	color: #CC0000;
	font-weight: bold;
}


/* ------------------------------------------------------------

	リンク集

------------------------------------------------------------ */

/* -----list----- */

ul.list_link {
	width: 517px;
	list-style-type: none;
	margin-bottom: 2em;
	margin-left: 18px;
}

ul.list_link li {
	background: url(../images/dotline.gif) repeat-x left bottom;
	margin-bottom: 0.5em;
	margin-left: 0;
	padding-bottom: 0.5em;
}

ul.list_link li span.name {
	background: url(../images/list_icon_01.gif) no-repeat left 0.2em;
	margin-right: 2em;
	padding-left: 15px;
}
#seminer_nittei  table {
	border: 1px solid #000000;
	width: 545px;
	margin-bottom: 3px;
}
#seminer_nittei table th {
	background-color: #ECE9D8;
	text-align: left;
	font-size: 0.875em;
}
#seminer_nittei  table  td  strong {
	font-size: 1.5em;
	color: #1F67B2;
	font-weight: bold;
}
#seminer_nittei table td {
	font-size: 0.75em;
	font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
}
#ryoukinntaikei {
	float: right;
	width: 360px;
}
strong {
	color: #333333;
}
.red_langage {
	color: #FF0000;
}


/* 事業承継	*/

ul#jigyou_shoukei {
	background-image: url(../service/images/jigyou_shoukei_bg1.jpg);
	background-repeat: no-repeat;
	background-position: right top;
	margin-bottom:30px;
}
ul#jigyou_shoukei strong{
	color: #1F67B2;
}
ul#jigyou_shoukei li{
	margin-bottom:10px;
}
ol#jigyou_shoukei3 {
	margin:15px 10px;
	margin-bottom:30px;
}
ol#jigyou_shoukei3 li{
	color: #1F67B2;
	margin-bottom:10px;
	font-weight: bold;
}
ul#jigyou_shoukei_ex {
	margin:15px 10px;
	margin-bottom:30px;
}
ul#jigyou_shoukei_ex li{
	margin-bottom:10px;
	font-weight: bold;
}
table.jigyou_shoukei_tbl {
	width: 551px;
	border-collapse: collapse;
	border: 1px solid #CCCCCC;
	margin-bottom:30px;
}

table.jigyou_shoukei_tbl th,
table.jigyou_shoukei_tbl td {
	border: 1px solid #CCCCCC;
	padding: 0.25em 0.5em;
	font-size: 0.75em;
	line-height: 1.5em;
	text-align: center;
	vertical-align: middle;
}

table.jigyou_shoukei_tbl th {
	background-color: #1F67B2;
	color: #FFFFFF;
}
table.jigyou_shoukei_tbl td {
	width: 25%;
}

table.jigyou_shoukei_tbl td.cell1 {
	background-color: #F6F6F6;
	text-align: left;
}

#seminer_nittei .right {
	float: right;
	padding-right: 10px;
	margin-bottom: 15px;
}

/* 経営総合	*/

div.mis_box {
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #CCCCCC;
	margin-bottom: 1px;
	padding-bottom: 15px;
}
div.mis_box a:hover img {
     opacity:0.5;
     filter: alpha(opacity=50);
}
div.mis_box div {
	float: left;
	width: 370px;
	padding-left: 10px;
	margin-right: 10px;
	margin-bottom: 15px;
}
div.mis_box .text_subcatch {
	margin-bottom: 20px;
	font-size: 0.75em;
}
div.mis_box .text_subcatch .text_catch1 {
	font-size: 1.3em;
	line-height: 150%;
}
div.mis_box ul {
	list-style-type: none;
	padding: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 20px;
	margin-left: 0px;
}
div.mis_box .size_up li {
	font-size: 1.2em;
}

div.mis_box li {
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 5px;
	margin-left: 0px;
	font-weight: bold;
	color: #333333;
	font-size: 1.1em;
}
div.mis_box ul.mb2em {
	margin-bottom: 20px;
	margin-left: 10px;
}
div.mis_box ul.mb2em li {
	margin-right: 15px;
	display: inline;
}
div.mis_box h4 {
	font-size: 1.05em;
	margin-bottom: 12px;
	background-color: #F6F6F6;
	padding-left: 10px;
	padding-top: 5px;
	padding-bottom: 5px;
}
div.mis_box .content_list li {
	padding: 0px;
	margin-bottom: 15px;
	margin-top: 0px;
	margin-right: 0px;
	margin-left: 0px;
}

div.mis_box dl {
	font-size: 1em;
	margin-left: 13px;
}

div.mis_box dt {
	font-size: 1.1em;
	background-image: url(../images/top_column1_arrow.jpg);
	background-repeat: no-repeat;
	background-position: left center;
	padding-left: 20px;
	margin-bottom: 2px;
}
div.mis_box dd {
	padding-left: 20px;
	font-weight: normal;
	margin: 0px;
}
div.mis_box span.text_red {
	color: #CC0000;
}

div.mis_box   dt span.text_red  {
	font-size: 0.875em;
}
div.non   {
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: none;
	border-left-style: none;
	margin-bottom: 50px;
}
.contents1 .block1 .right {
	float: right;
	margin-left: 10px;
}
.img_border    {
	padding: 1px;
	border: 1px solid #CCCCCC;
}
#inspection_bottom_info {
	width: 520px;
	border: 1px solid #CCCCCC;
	margin-bottom: 2em;
	padding: 10px 15px;
}
#inspection_bottom_info h3 {
	color: #CC3300;
	margin-bottom: 5px;
	font-size: 0.875em;
}