/* CSS Document */

@charset "UTF-8";

html, body {
	height: 100%;}
	
body,
input,
select,
textarea {
	font: 13px/1.4 "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Godthic Pro W3", HiraKakuPro-W3, Osaka, Meiryo, "ＭＳ Ｐゴシック", sans-serif;
}

html {
	overflow-y: scroll;
}
img {
	border: none;
}
h1, h2, h3, h4, h5, h6 {
	font-size: 100%;
	font-weight: 400;
	line-height:1.0;
}
ul, ol {
	list-style-type: none;/**/
}

/* CLEARFIX
-----------------------------------------------------------*/
.clearfix:after {
	content: ".";
	display: block;
	height: 0px;
	clear: both;
	visibility: hidden;
}
.clearfix { 
	display: inline-block;/*IE7・Mac版IE向け */
}

.clearfix { 
	display: block;/*Opera、Safari向け */
}
.clear {
	clear:both;
}

a{color:#000000;text-decoration:none;}
a:link {color:#003399; }
a:visited {color:#003399;}
a:hover {color:#003399;text-decoration:underline; }  /*リンクの色指定*/

a.a2{color:#000000;text-decoration:none;}
a.a2:link {color:#003399; }
a.a2:visited {color:#003399;}
a.a2:hover {color:#003399;text-decoration:underline; }  /*リンクの色指定*/

a.a4{color:#FFFFFF;text-decoration:none;}
a.a4:link {color:#FFFFFF; }
a.a4:visited {color:#FFFFFF;}
a.a4:hover {color:#FFFFFF;text-decoration:underline;  }  /*リンクの色指定*/




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

body
    {
	margin:0px auto;
	color:#000000;
	background-color:#D3EDFB;
    }/*背景・文字の設定*/ 
	
#outer
	{
	width:800px;
	height:auto;
	margin:0px auto;
	background-color: #FFFFFF;
	}/*全体の枠*/
	
/*--------------------------------------------------------*/
	
#header_copy
	{
	float:left;
	width:800px;
	height:19px;
	font-family:"ＭＳ Ｐゴシック", Osaka;
	font-size:13px;
	text-align:center;
	padding-top:5px;
	margin:0px;
	background-color: #D3EDFB;
    }/*ヘッダ*/
	
#header
	{
	float:left;
	width:800px;
	height:auto;
    margin:0px;
    }/*ヘッダ*/

#header_menu
	{
	float:left;
	width:800px;
	height:38px;
	background-image:url(img/menu_bg.jpg);
	font:13px "ＭＳ Ｐゴシック", "ヒラギノ角ゴ Pro W3";
	color:#FFFFFF;
	text-align:center;
	padding-top:14px;
    margin:0px;
    }/*ヘッダ*/
	
/*--------------------------------------------------------*/
	
#fdda
	{
	float:left;
	width:100%;
	height:76px;
	background-image:url(img/fdda_bg.jpg);
	text-align:center;
	line-height:18px;
	color:#000000;
	margin:0px;
	padding-top: 30px;
	}/*フッダ*/

#copyright
	{
	float:left;
	width:800px;
	height:19px;
	font-family:"ＭＳ Ｐゴシック", Osaka;
	font-size:12px;
	text-align:center;
	padding-top:6px;
	margin:0px;
	background-color: #D3EDFB;
    }/*コピーライト*/

a.a3{color:#000000;text-decoration:none;}
a.a3:link {color:#000000; }
a.a3:visited {color:#000000;}
a.a3:hover {color:#003399;text-decoration:underline; }  /*リンクの色指定*/

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

#main
	{
	float:left;
	width:780px;
	height:auto;
	padding-top:20px;
	padding-left:20px;
	background-color:#FFFFFF;
    margin:0px;
    }/*メニュー下の全体枠*/
	
/*--------------------------------------------------------*/

#side_menu
	{
	float:left;
	width:200px;
	height:auto;
 　margin:0px;
	}/*サイドメニュー全体の枠*/
	
#side_menu02
	{
	float:left;
	width:170px;
	height:290px;
	padding-top:15px;
	padding-left:15px;
	padding-right:15px;
	background-image:url(img/sf_bg02.jpg);
	margin:0px;
	}/*サイドメニューお問い合わせ枠・バック指定*/
	
#side_photo
	{
	float:left;
	width:170px;
	height:142x;
	margin:0px;
	}/*サイドメニュー本人写真*/
	
#side_copy01
	{
	float:left;
	width:170px;
	height:auto;
	padding-top:12px;
	font-family:"ＭＳ Ｐゴシック", Osaka;
	font-size:12px;
	text-align:center;
	margin:0px;
	}/*サイドメニュー本人写真*/
	
#side_copy02
	{
	float:left;
	width:170px;
	height:auto;
	padding-top:12px;
	font-family:"ＭＳ Ｐゴシック", Osaka;
	font-size:12px;
	text-align:center;
	margin:0px;
	}/*サイドメニュー本人写真*/


#side_mailform_b
	{
	float:left;
	width:170px;
	height:auto;
	padding-top:12px;
	margin:0px;
	}/*サイドメニューフォームボタン*/

#side_menu_b
	{
	float:left;
	width:200px;
	height:auto;
	padding-top:20px;
	margin:0px;
	}/*サイドメニューお問い合わせ枠・バック指定*/

#side_menu_h
	{
	float:left;
	width:200px;
	height:auto;
	padding-top:20px;
	margin:0px;
	}/*サイドメニュータイトル枠*/
	
/*文字一行の設定--------------------------------------------------------*/

#globalmenu
	{
	float:left;
	list-style-type:none;
	margin: 0px;
	padding: 0px;
	}
	
#globalmenu a
    {
	display:block;
	width:100%;
	height:30px;
	background-image:url(img/side_menu_bg.jpg);
	color:#000000;text-decoration:none;
	padding-top:17px;
	padding-left:25px;
	}
	
#globalmenu a:link{
    color:#000000;
	}
	
#globalmenu a:visited {color:#000000;}
	
#globalmenu a:hover{
    background-image:url(img/side_menu_bg.jpg);
	background-repeat:no-repeat;
	background-position: 0 -47px;
	color:#003399;
	}
	
#globalmenu li{
    float:left;
	width:175px;
	height:47px;
	}/*メニューの設定*/
	
/*--------------------------------------------------------*/

/*文字二行の設定--------------------------------------------------------*/

#globalmenu2
	{
	float:left;
	list-style-type:none;
	margin: 0px;
	padding: 0px;
	}
	
#globalmenu2 a
    {
	display:block;
	width:100%;
	height:38px;
	background-image:url(img/side_menu_bg.jpg);
	color:#000000;text-decoration:none;
	padding-top:9px;
	padding-left:25px;
	line-height:16px;
	}
	
#globalmenu2 a:link{
    color:#000000;
	}
	
#globalmenu2 a:visited {color:#000000;}
	
#globalmenu2 a:hover{
    background-image:url(img/side_menu_bg.jpg);
	background-repeat:no-repeat;
	background-position: 0 -47px;
	color:#003399;
	}
	
#globalmenu2 li{
    float:left;
	width:175px;
	height:47px;
	}/*メニューの設定*/
	
/*--------------------------------------------------------*/

#side_menu_blog
	{
	float:left;
	width:200px;
	height:auto;
	padding-top:20px;
	padding-bottom:20px;
	margin:0px;
	}/*サイドメニューブログボタン指定*/

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

#contents{
    float:left;
	width:580px;
	height:auto;
	margin:0px;
    }/*コンテンツ大枠*/
	
.contents_copy{
    float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
    }/*キャッチコピー*/
	
.contents_copy02{
    float:left;
	width:540px;
	height:auto;
	padding-top:10px;
	padding-left:20px;
	margin:0px;
    }/*キャッチコピー*/
	
/*--------------------------------------------------------*/
	
.main_contents{
	float:left;
	background-image:url(img/ill01.jpg);
	width:580px;
	height:1140px;
	margin:0px;
	background-repeat: no-repeat;
	background-position: center top;
    }/*キャッチコピー*/
	
.main_contents_b{
    float:left;
	width:580px;
	height:auto;
	padding-top:235px;
	margin:0px;
    }/*ボタン大枠*/
	
.main_contents_b01{
    float:left;
	width:241px;
	height:auto;
	padding-left:33px;
	margin:0px;
    }/*ボタン大枠*/
	
.main_contents_copy{
    float:left;
	width:477px;
	height:auto;
	padding-top:200px;
	padding-left:50px;
	padding-right:53px;
	margin:0px;
    }/*オーダーメードのコンサルティングの文字大枠*/
	
.main_contents_copy01{
	float:left;
	width:477px;
	height:auto;
	margin:0px;
	padding-bottom: 5px;
    }/*オーダーメードのコンサルティングの文字大枠*/

.main_contents_copy02{
	float:left;
	width:24px;
	height:auto;
	padding-right:5px;
	margin:0px;
	padding-top: 2px;
    }/*文字前印*/
	
.main_contents_copy03{
	float:left;
	width:448px;
	height:auto;
	margin:0px;
	font-family: "ＭＳ Ｐ明朝", "細明朝体";
	font-size: 16px;
	line-height: 24px;
	font-weight: bold;
    }/*文字*/
	
.main_contents_copy04{
	float:left;
	width:477px;
	height:auto;
	padding-top:6px;
	padding-bottom:6px;
	margin:0px;
    }/*オーダーメードのコンサルティングの文字大枠詮無し*/
	
.contents_banner{
    float:left;
	width:545px;
	height:auto;
	padding-left:15px;
	padding-bottom:20px;
	margin:0px;
    }/*バナー*/

.contents_copy03{
    float:left;
	width:550px;
	height:auto;
	padding-top:10px;
	padding-left:20px;
	margin:0px;
    }/*タイトル*/
	
	

/*事務所概要--------------------------------------------------------*/

.main_copy{
    float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	padding-bottom:20px;
	margin:0px;
    }/*タイトル*/
	
.main_copy02{
    float:left;
	width:540px;
	height:auto;
	padding-top:20px;
	padding-left:20px;
	padding-bottom:20px;
	margin:0px;
    }/*タイトル*/
	
.copy{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
    }/*本文コピー*/
	
/*コンサルティング・主な実績--------------------------------------------------------*/

.consul_frame{
	float:left;
	width:508px;
	height:auto;
	margin:20px 0px 0px 20px;
	border: 1px solid #CCCCCC;
	padding: 60px 15px 15px;
	background-image: url(img/consul01.jpg);
	background-repeat: no-repeat;
	background-position: left top;
    }/*コンサルティング01線*/
	
.consul_inside_frame{
	float:left;
	width:476px;
	height:auto;
	border: 1px solid #CCCCCC;
	padding:15px;
	margin:20px 0px 0px;
    }/*コンサルティング内側線*/
	
.consul_copy{
	float:left;
	width:20px;
	height:auto;
	margin:0px;
    }/*コピー*/

.consul_copy02{
	float:left;
	width:455px;
	height:auto;
	margin:0px;
    }/*コピー*/
	
.consul_copy_blue{
	float:left;
	width:478px;
	height:auto;
	padding:15px;
	background-color:#EBF6FD;
	margin:20px 0px 0px;
    }/*コピー背景青色*/
	
.consul_copy_blue02{
	float:left;
	width:70px;
	height:auto;
	margin:0px;
    }/*コピー*/
	
.consul_copy_blue03{
	float:left;
	width:398px;
	height:auto;
	padding-left:10px;
	margin:0px;
    }/*コピー背景青色*/
	
.consul_copy_t{
	float:left;
	width:489px;
	height: 16px;
	font-family:"ＭＳ Ｐゴシック", HiraKakuPro-W3, Osaka;
	padding:7px;
	margin:20px 0px 0px;
	border-left-width: 5px;
	border-left-style: solid;
	border-left-color: #0068B6;
	font-size: 16px;
	font-weight: bold;
	color: #0068B6;
    }/*コピー青色*/
	
.consul_copy_t02{
	float:left;
	width:508px;
	height:auto;
	font-family:"ＭＳ Ｐゴシック", HiraKakuPro-W3, Osaka;
	margin:20px 0px 0px;
	font-size: 14px;
	font-weight: bold;
	color: #0068B6;
    }/*表組みタイトル*/
	
.consul_copy_t03{
	float:left;
	width:508px;
	height:auto;
	font-family:"ＭＳ Ｐゴシック", HiraKakuPro-W3, Osaka;
	margin:5px 0px 0px;
    }/*表組み外枠*/
	
/*表組み指定ここから*/
table.off{
	border-top:1px solid #CCCCCC;
	border-left:1px solid #CCCCCC;
	border-collapse:collapse;
	border-spacing:0;
	background-color:#ffffff;
	empty-cells:show;
	
}
.off th{
    border-right:1px solid #CCCCCC;
    border-bottom:1px solid #CCCCCC;
    background-color:#EBF6FD;
    padding:0.3em 0.8em;
}
.off td{
    border-right:1px solid #CCCCCC;
    border-bottom:1px solid #CCCCCC;
    padding:0.3em 0.8em;
}
/*表組み指定ここまで*/

.consul_copy_t04{
	float:left;
	width:508px;
	height:auto;
	font-family:"ＭＳ Ｐゴシック", HiraKakuPro-W3, Osaka;
	margin:5px 0px 0px;
    }/*表組み下文字枠*/

.consul_copy_t05{
	float:left;
	width:20px;
	height:auto;
	margin:0px;
    }/*コピー*/
	
.consul_copy_t06{
	float:left;
	width:488px;
	height:auto;
	margin:0px;
    }/*コピー*/

.consul_frame02{
	float:left;
	width:508px;
	height:auto;
	margin:20px 0px 0px 20px;
	border: 1px solid #CCCCCC;
	padding: 60px 15px 15px;
	background-image: url(img/consul02.jpg);
	background-repeat: no-repeat;
	background-position: left top;
    }/*コンサルティング02線*/
	
.consul_frame03{
	float:left;
	width:508px;
	height:auto;
	margin:20px 0px 0px 20px;
	border: 1px solid #CCCCCC;
	padding: 60px 15px 15px;
	background-image: url(img/consul03.jpg);
	background-repeat: no-repeat;
	background-position: left top;
    }/*コンサルティング03線*/
	
.consul_frame04{
	float:left;
	width:508px;
	height:auto;
	margin:20px 0px 0px 20px;
	border: 1px solid #CCCCCC;
	padding: 60px 15px 15px;
	background-image: url(img/consul04.jpg);
	background-repeat: no-repeat;
	background-position: left top;
    }/*コンサルティング04線*/
	
.consul_frame05{
	float:left;
	width:508px;
	height:auto;
	margin:20px 0px 0px 20px;
	border: 1px solid #CCCCCC;
	padding: 60px 15px 15px;
	background-image: url(img/consul05.jpg);
	background-repeat: no-repeat;
	background-position: left top;
    }/*コンサルティング05線*/
	
.consul_frame06{
	float:left;
	width:508px;
	height:auto;
	margin:20px 0px 0px 20px;
	border: 1px solid #CCCCCC;
	padding: 60px 15px 15px;
	background-image: url(img/consul06.jpg);
	background-repeat: no-repeat;
	background-position: left top;
    }/*コンサルティング06線*/

.consul_copy_t07{
	float:left;
	width:508px;
	height:auto;
	margin:20px 0px 0px;
    }/*06文字*/
	
.consul_copy_t08{
	float:left;
	width:508px;
	height:auto;
	margin:10px 0px 0px;
    }/*06文字*/
	
.font_red{
	color:#FF0000;
	font-weight: bold;
	}/*06文字色赤*/

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


/*お客様の声--------------------------------------------------------*/

.voice_copy{
	float:left;
	width:auto;
	height:auto;
	margin:0px;
    }/*コピー*/
	
.voice_copy02{
	float:left;
	width:452px;
	height:76px;
	padding-left: 10px;
	margin:0px;
    }/*コピー*/
	
.voice_copy03{
	float:left;
	width:540px;
	height:auto;
	padding-top:10px;
	padding-left:20px;
	margin:0px;
	padding-bottom: 10px;
    }/*本文コピー*/
	
.voice_copy04{
	float:left;
	width:452px;
	height:auto;
	padding-top:45px;
	padding-left:10px;
	margin:0px;
    }/*本文コピー*/

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


/*新規設立法人応援プラン--------------------------------------------------------*/

.plan_copy{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
    }/*本文コピー*/
	
.plan_copy02{
	float:left;
	width:25px;
	height:auto;
	margin:0px;
    }/*コピー*/
	
.plan_copy03{
	float:left;
	width:515px;
	height:auto;
	margin:0px;
    }/*コピー*/

.plan_inside_frame{
	float:left;
	width:508px;
	height:auto;
	border: 1px solid #CCCCCC;
	padding:15px;
	margin:20px 0px;
    }/*新規設立法人応援プラン内側線*/
	
.plan_copy04{
	float:left;
	width:377px;
	height:auto;
	margin:0px;
	padding-left: 10px;
	padding-top: 5px;
    }/*コピー*/
	
.plan_copy05{
	float:left;
	width:540px;
	height:auto;
	padding-top:20px;
	padding-left:20px;
	margin:0px;
    }/*本文コピー*/
	
.plan_copy06{
	float:left;
	width:331px;
	height:auto;
	margin:0px;
	padding-left: 20px;
    }/*コピー*/
	
.plan_copy07{
	float:left;
	width:307px;
	height:auto;
	margin:0px;
	padding-top: 7px;
    }/*コピー*/
	
.plan_copy08{
	float:left;
	width:20px;
	height:auto;
	margin:0px;
	padding-top: 7px;
    }/*コピー*/
	
.plan_copy09{
	float:left;
	width:340px;
	height:auto;
	background-image:url(img/ill05.jpg);
	padding-left:20px;
	margin:0px;
	background-repeat: no-repeat;
	background-position: right top;
	padding-right: 200px;
    }/*本文コピー*/
	
.plan_copy10{
	float:left;
	width:340px;
	height:auto;
	padding-bottom:20px;
	margin:0px;
    }/*本文コピー*/
	
.plan_copy11{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	padding-bottom:20PX;
	margin:0px;
    }/*本文コピー*/
/*--------------------------------------------------------*/

/*税理士・公認会計士（両資格保有者）による顧問サービスのメリット--------------------------------------------------------*/

.advantage_copy{
	float:left;
	width:320px;
	height:auto;
	background-image:url(img/ill06.jpg);
	padding-left:20px;
	margin:0px;
	background-repeat: no-repeat;
	background-position: right top;
	padding-right: 220px;
    }/*本文コピー*/

.advantage_copy02{
	float:left;
	width:320px;
	height:auto;
	padding-bottom:20px;
	margin:0px;
    }/*本文コピー*/
	
.advantage_copy03{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
	padding-top: 10px;
    }/*本文コピー*/
	
.advantage_copy04{
	float:left;
	width:auto;
	height:22px;
	font-family:"ＭＳ Ｐゴシック", HiraKakuPro-W3, Osaka;
	font-size: 15px;
	font-weight: bold;
	color: #0068B6;
	margin: 0px;
	padding-bottom: 10px;
	padding-right: 10px;
    }/*青文字*/
	
.advantage_copy05{
	float:left;
	width:auto;
	height:17px;
	margin: 0px;
	padding-bottom: 10px;
	padding-top: 3px;
    }/*青文字の後ろの文字*/

.advantage_copy06{
	float:left;
	width:520px;
	height:auto;
	text-align:right;
	padding-left: 20px;
	margin:0px;
	padding-bottom: 20px;
	 }/*最後のリンク指定*/
	
/*--------------------------------------------------------*/

/*「税理士・公認会計士顧問サービス」の内容--------------------------------------------------------*/

.contents_frame_m{
	float:left;
	width:505px;
	height:auto;
	background-image:url(img/frame_m.jpg);
	padding-left:35px;
	padding-right:20px;
	margin:0px;
	padding-top: 10px;
	padding-bottom: 10px;
    }/*顧問サービスの流れ枠*/

.icon{
	float:left;
	width:45px;
	height:auto;
	margin:0px;
    }/*アイコン*/
	
.contents_frame_copy{
	float:left;
	width:450px;
	height:auto;
	padding-left:10px;
	margin:0px;
    }/*顧問サービスの流れコピー*/
	
.contents_frame_u_copy{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
	padding-top: 20px;
	padding-bottom: 20px;
    }/*※コピー*/
	
.contents_frame_blue{
	float:left;
	width:525px;
	height:592px;
	background-image:url(img/frame_b.jpg);
	padding-left:35px;
	padding-bottom:40px;
	margin:0px;
	background-repeat: no-repeat;
	background-position: left top;
    }/*随時行うサービス枠*/
	
.contents_frame_blue_copy{
	float:left;
	width:233px;
	height:auto;
	margin:0px;
	padding-top: 43px;
    }/*随時行うサービスコピー*/
	
.contents_frame_blue_copy02{
	float:left;
	width:233px;
	height:auto;
	margin:0px;
	padding-bottom: 85px;
    }/*随時行うサービスコピー*/
	
.contents_frame_blue_copy03{
	float:left;
	width:233px;
	height:auto;
	margin:0px;
	padding-bottom: 103px;
    }/*随時行うサービスコピー*/
	
.contents_frame_blue_copy04{
	float:left;
	width:233px;
	height:auto;
	margin:0px;
    }/*随時行うサービスコピー*/
	
	
/*右--------------------------------------------------------*/
	
.contents_frame_blue_copy05{
	float:left;
	width:233px;
	height:auto;
	padding-top: 43px;
	padding-left:45px;
	margin:0px;
    }/*随時行うサービスコピー*/


.contents_frame_blue_copy06{
	float:left;
	width:233px;
	height:auto;
	margin:0px;
	padding-bottom: 97px;
    }/*随時行うサービスコピー*/


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


/*「税理士・公認会計士顧問サービス」の顧問料の事例--------------------------------------------------------*/

.case_copy{
	float:left;
	width:540px;
	height:auto;
	text-align:right;
	padding-left: 20px;
	margin:0px;
	padding-bottom: 5px;
	padding-top: 20px;
	 }/*表組み　単位　消費税込み*/

.case_copy02{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
    }/*表組み枠*/
	
.case_copy03{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
	padding-top: 20px;
	padding-bottom: 20px;
    }/*※コピー*/

.case_copy04{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	padding-bottom: 5px;
	margin:0px;
    }/*※コピー*/
	
.case_copy05{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	padding-bottom: 5px;
	margin:0px;
	padding-top: 20px;
    }/*※コピー*/
	
.case_copy06{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
	padding-bottom: 20px;
    }/*表組み枠*/
	
.case_copy07{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
	padding-bottom: 20px;
    }/*本文コピー*/

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

/*お問い合わせ--------------------------------------------------------*/

.contact_copy{
    float:left;
	width:540px;
	height:auto;
	padding-top:40px;
	padding-left:20px;
	padding-bottom:20px;
	margin:0px;
    }/*タイトル*/
	
/*--------------------------------------------------------*/
	
/*サイトマップ--------------------------------------------------------*/

.sitemap{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
	padding-bottom: 20px;
	font-size: 14px;
	line-height: 2em;
    }/*本文コピー*/
	
/*--------------------------------------------------------*/



/*ここから下がブログ関係--------------------------------------------------------*/


	
/*ブログトップページの枠--------------------------------------------------------*/

.blog_contents{
	float:left;
	width:540px;
	height:auto;
	padding: 20px 10px 20px 20px;
	margin:0px;
	}/*ブログ外枠*/
	
.blog_copy{
	float:left;
	width:508px;
	height:auto;
	margin:0px;
	border: 1px solid #CCCCCC;
	padding: 15px 15px 5px;
    }/*ブログ枠*/
	
.blog_copy02{
	float:left;
	width:508px;
	height:auto;
	margin:0px;
	padding-bottom:10px;
    }/*ブログ文字位置タイトル分の枠*/
	
.blog_copy03{
	float:left;
	width:85px;
	height:auto;
	color:#FF6600;
	margin:0px;
    }/*日付の枠*/
	
.blog_copy04{
	float:left;
	width:418px;
	height:auto;
	padding-left:5px;
	margin:0px;
    }/*日付の後ろの文字*/
	
.blog_copy05{
	float:left;
	width:85px;
	height:auto;
	margin:0px;
	padding-left: 20px;
	background-image: url(img/mark07.gif);
	background-repeat: no-repeat;
	padding-right: 10px;
    }/*ブログページの日付の枠*/
	
.blog_copy06{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
	padding-bottom: 10px;
    }/*ブログページ最終の日付の枠*/
	
.blog_copy07{
	float:left;
	width:540px;
	height:auto;
	font-size:15px;
	padding-left:20px;
	margin:0px;
	padding-bottom: 10px;
	font-weight: bold;
	color: #0068B6;
	font-style: normal;
    }/*ブログページタイトルの枠*/

.blog_copy08{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
	padding-bottom: 20px;
    }/*ブログページ本文*/


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

.contents_copy04{
	float:left;
	width:508px;
	height:auto;
	margin:0px;
	border: 1px solid #CCCCCC;
	padding: 15px;
    }/*住所枠*/
	
.font_blue{
    color:#003399;
    }/*文字色青*/

/*Q&A--------------------------------------------------------*/

.qa_copy{
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
	padding-bottom: 20px;
    }/*ワンブロック全体枠*/
	
.qa_copy02{
	float:left;
	width:57px;
	height:auto;
	margin:0px;
    }/*Q&Aアイコン枠*/	
	
.qa_copy03{
	float:left;
	width:478px;
	height:auto;
	font-family:"ＭＳ Ｐゴシック", HiraKakuPro-W3, Osaka;
	font-size:15px;
	color:#FF6600;
	margin:0px;
	padding-left: 5px;
	padding-top: 5px;
	line-height: normal;
    }/*Qオレンジ文字*/	

.qa_copy04{
	float:left;
	width:540px;
	height:auto;
	color:#FF6600;
	margin:0px;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #CCCCCC;
	padding-bottom: 10px;
    }/*アンダーライン枠*/	

.qa_copy05{
	float:left;
	width:478px;
	height:auto;
	margin:0px;
	padding-left: 5px;
	padding-top: 5px;
	color: #000000;
    }/*A文字*/	
	
.qa_copy06{
	float:left;
	width:540px;
	height:auto;
	text-align:right;
	padding-left:20px;
	padding-bottom:10px;
	margin:0px;
	background-position: right;
    }/*Q&Aに戻るリンク*/	

/*追加--------------------------------------------------------*/

.qa_copy07{
	float:left;
	width:540px;
	height:auto;
	text-align:center;
	padding-left:20px;
	margin:0px;
	padding-bottom: 20px;
    }/*ページ送り指定*/
	
.qa_copy08{
	float:left;
	width:540px;
	height:auto;
	text-align:left;
	margin:0px;
	padding-top: 20px;
	border-top-width: thin;
	border-top-style: solid;
	border-top-color: #CCCCCC;
    }/*ページ送り指定*/

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

.side_menu_h_box
	{
	float:left;
	width:168px;
	height:auto;
	margin:0px;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-left-style: solid;
	border-right-color: #CCCCCC;
	border-bottom-color: #CCCCCC;
	border-left-color: #CCCCCC;
	padding: 15px;
	}/*サイドメニュータイトル枠*/




/*11_7_1--------------------------------------------------------*/

.side_menu_new01
	{
	float:left;
	width:200px;
	height:auto;
	padding-bottom:20px;
	margin:0px;
	}/*サイドメニューお問い合わせ枠*/

.side_menu_new02
	{
	float:left;
	width:170px;
	height:353px;
	padding-top:15px;
	padding-left:15px;
	padding-right:15px;
	background-image:url(img/sf_bg.jpg);
	margin:0px;
	}/*サイドメニューお問い合わせ枠・バック指定*/
	
.side_menu_new03
	{
	float:left;
	width:200px;
	height:auto;
	padding-top:10px;
	margin:0px;
	}/*サイドメニュー*/

.contents_new01
    {
    float:left;
	width:540px;
	height:auto;
	padding-top:20px;
	padding-left:20px;
	margin:0px;
    }/*バナー*/
	
.contents_new02
    {
    float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
    }/*バナー*/

.contents_new03
    {
	float:left;
	width:540px;
	height:auto;
	padding-top:50px;
	padding-left:20px;
	margin:0px;
	padding-bottom: 20px;
    }/*バナー*/

.font_r
    {
	color:#FF0000;
    }/*文字の色　赤*/
	
.font_w
    {
	color:#FFFFFF;
    }/*文字の色　白*/

	
.font_r20
    {
	color:#FF0000;
	font-family:"ＭＳ Ｐ明朝", "細明朝体";
	font-size:20px;
	font-weight:bold;
    }/*文字の色　赤*/

.advantage_new{
	float:left;
	width:320px;
	height:auto;
	background-image:url(img/ill_new01.jpg);
	padding-left:20px;
	margin:0px;
	background-repeat: no-repeat;
	background-position: right top;
	padding-right: 220px;
	padding-bottom: 20px;
    }
	
.advantage_new01
    {
	width:305px;
	height:auto;
	padding-bottom:10px;
	margin:0px;
    }

.contents_new04
    {
	float:left;
	width:480px;
	height:auto;
	margin:0px;
	background-image: url(img/s_bg02.jpg);
	padding-right: 30px;
	padding-left: 30px;
    }
	
.contents_new05
   {
	float:left;
	width:477px;
	height:auto;
	margin:0px;
	padding-bottom: 15px;
    }
	
.contents_new06
    {
	float:left;
	width:540px;
	height:auto;
	padding-top:20px;
	padding-left:20px;
	margin:0px;
	text-align: center;
	padding-bottom: 50px;
    }

.contents_new07
   {
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
	padding-top: 20px;
    }
	
.contents_new08
   {
	float:left;
	width:171px;
	height:auto;
	margin:0px;
	padding-right: 13px;
	padding-bottom: 50px;
    }
	
.contents_new09
   {
	float:left;
	width:171px;
	height:auto;
	margin:0px;
    }

.contents_new10
   {
	float:left;
	width:194px;
	height:auto;
	margin:0px;
	padding-right: 5px;
    }
	
.contents_new11
   {
	float:left;
	width:341px;
	height:auto;
	margin:0px;
    }

.contents_new12
   {
	float:left;
	width:341px;
	height:auto;
	margin:0px;
	padding-bottom:10px;
    }
	
.contents_new13
    {
	float:left;
	width:540px;
	height:auto;
	padding-top:50px;
	padding-left:20px;
	margin:0px;
    }

.contents_new14
    {
	float:left;
	width:249px;
	height:256px;
	margin:0px;
	border: 5px solid #d3edfb;
    }

.contents_new15
    {
	float:left;
	width:249px;
	height:256px;
	margin:0px 0px 0px 20px;
	border: 5px solid #d3edfb;
    }
	
.contents_new16
    {
	float:left;
	width:193px;
	height:auto;
	padding-left: 28px;
	padding-top: 15px;
	padding-bottom: 10px;
    }

.contents_new17
    {
	float:left;
	width:216px;
	height:auto;
	padding-top: 10px;
	border-top-width: thin;
	border-top-style: double;
	border-top-color: #CCCCCC;
	margin-left: 15px;
    }

.contents_new18
    {
	float:left;
	width:510px;
	height:auto;
	margin:0px;
	border: 5px solid #d3edfb;
	padding: 10px;
    }
	
.contents_new19
    {
	float:left;
	width:247px;
	height:auto;
	margin:0px;
	padding-bottom: 15px;
    }

.contents_new20
    {
	float:left;
	width:247px;
	height:auto;
	margin:0px;
	padding-left: 16px;
	padding-bottom: 15px;
    }

.contents_new21
    {
	float:left;
	width:510px;
	height:auto;
	margin:0px;
    }

.contents_new22
   {
	float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
	padding-top: 20px;
	padding-bottom: 30px;
    }
	
/*--------------------------------------------------------*/


.contents_new23
    {
    float:left;
	width:540px;
	height:auto;
	padding-left:20px;
	margin:0px;
    }
	
.contents_new24{
    float:left;
	width:540px;
	height:auto;
	padding-top:30px;
	padding-left:20px;
	margin:0px;
    }
	
.plan01{
	float:left;
	width:508px;
	height:auto;
	margin:20px 0px 0px 20px;
	border: 1px solid #CCCCCC;
	background-image: url(img/plan01.jpg);
	background-repeat: no-repeat;
	background-position: left top;
	padding-top: 60px;
	padding-right: 15px;
	padding-left: 15px;
    }/*事業承継応援プラン01*/

.plan02{
	float:left;
	width:508px;
	height:auto;
	margin:20px 0px 0px 20px;
	border: 1px solid #CCCCCC;
	padding: 60px 15px 15px;
	background-image: url(img/plan02.jpg);
	background-repeat: no-repeat;
	background-position: left top;
    }/*事業承継応援プラン02*/
	
.plan03{
	float:left;
	width:508px;
	height:auto;
	margin:20px 0px 0px 20px;
	border: 1px solid #CCCCCC;
	padding: 60px 15px 15px;
	background-image: url(img/plan03.jpg);
	background-repeat: no-repeat;
	background-position: left top;
    }/*事業承継応援プラン03*/
	
.plan04{
	float:left;
	width:508px;
	height:auto;
	margin:20px 0px 0px 20px;
	border: 1px solid #CCCCCC;
	padding: 60px 15px 15px;
	background-image: url(img/plan04.jpg);
	background-repeat: no-repeat;
	background-position: left top;
    }/*事業承継応援プラン04*/
	
	
.contents_new25{
	float:left;
	width:508px;
	height:auto;
	margin:0px;
	font-family: "ＭＳ Ｐゴシック", Osaka;
	font-size: 13px;
	font-weight: bold;
	line-height: normal;
	color: #0068b7;
	padding-bottom: 10px;
    }

.contents_new26{
	float:left;
	width:508px;
	height:auto;
	margin:0px;
	padding-bottom: 20px;
    }

.contents_new27
    {
	float:left;
	width:398px;
	height:auto;
	margin:0px;
	padding-left: 10px;
    }
	
.contents_new28{
	float:left;
	width:508px;
	height:auto;
	margin:0px;
    }
	
.contents_new29{
	float:left;
	width:478px;
	height:auto;
	margin:0px;
    }
	
	
/*--------------------------------------------------------*/	

/*表組み指定ここから*/
table.off2{
	border-top:1px solid #CCCCCC;
	border-left:1px solid #CCCCCC;
	border-collapse:collapse;
	border-spacing:0;
	background-color:#ffffff;
	empty-cells:show;
	
}
.off2 th{
    border-right:1px solid #CCCCCC;
    border-bottom:1px solid #CCCCCC;
    background-color:#EBF6FD;
    padding:0.8em 0.8em;
}
.off2 td{
    border-right:1px solid #CCCCCC;
    border-bottom:1px solid #CCCCCC;
    padding:0.8em 0.8em;
}
/*表組み指定ここまで*/