@charset "utf-8";
@import url(//fonts.googleapis.com/earlyaccess/notosansjapanese.css);

/* --------------------------------------------------------------------------------------
	リニューアル追加
	2013.6
--------------------------------------------------------------------------------------- */
body#body_top{
	background-color:#e9f4fb;
}

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

#body_top #header{
	width: 100%;
	height:186px;
	background:url(./images/header_bg.jpg) repeat-x;
	/*position:fixed;
	top:0;
	left:0;
	z-index:99;*/
}

#body_top #header_in{
	width: 965px;
	height:131px;
	background-image:none;
	margin: 0 auto;
	padding:15px 0 0 0;
}

#body_top #utility_left{
	width:590px;
	padding-top:0px;
	float:left;
	}

#body_top #utility_left h1{
	font: 11px/1.2 'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;
	color:#333333;
	margin-bottom:5px;
}

#body_top #utility_right{
	width:375px;
	float:right;
	margin-top:0;
	}

#g_menu{
	width:960px;
	margin:0 auto;
	list-style:none;
}
#g_menu li{
	float:left;
}

/*--------------------------
  変更：会社設立基礎知識に対応 2015/12/11
---------------------------*/
#g_menu li a{
	display:block;
	text-indent:-9999px;
	height:40px;
	background-image:url(./images/menu1.jpg);
}
.g_menu01 a{ background-position:left 0;width: 100px;}
.g_menu01 a:hover{ background-position:left -40px;width:100px;}
.g_menu02 a{ background-position:-100px 0;width:163px;}
.g_menu02 a:hover{ background-position:-100px -40px;width:163px;}
.g_menu03 a{ background-position:-263px 0;width:160px;}
.g_menu03 a:hover{ background-position:-263px -40px;width:160px;}
.g_menu04 a{ background-position:-423px 0;width:176px;}
.g_menu04 a:hover{ background-position:-423px -40px;width:176px;}
.g_menu05 a{ background-position:-599px 0;width:150px;}
.g_menu05 a:hover{ background-position:-599px -40px;width:150px;}
.g_menu06 a{ background-position:-749px 0;width:211px;}
.g_menu06 a:hover{ background-position:-749px -40px;width:211px;}

/*--------------------------
	#container_top
---------------------------*/

#body_top #container_top,
#godo_container_top{
	width:100%;
	background-image:url(./images/containerW_bg.jpg);
	background-color:#e9f4fb;
	background-repeat:repeat-x;
	text-align:center;
	/*margin-top:156px; */
	background-position: center 34px;
}
.main_img{
	background:url(./images/containerIn_bg_h.jpg) no-repeat center bottom;
}
.godo_main_img{
	background:url(./images/godo/containerIn_bg.jpg) no-repeat center top;
}
.main_img p,
.godo_main_img p{
	text-indent:-9999px;
	margin:0 auto;
	width:960px;
	height: 656px;
}

.contact_box_top,.contact_box{
	width: 865px;
	height: 260px;
}
.contact_box_top{
	margin: 0 auto 40px auto;
}
.contact_box{
	margin:0 auto 20px auto;
}
.contact_btn a{
    background-image : url(./images/top/contact_btn.png);
	background-size:contain;
    display             : block;
    text-indent         : -9999px;
    width               : 840px;
    height              : 154px;
    background-position : left top;
    background-repeat   : no-repeat;
	max-width: 100%;
}
.contact_btn a:hover{
}

#media_banner {
	width: 863px;
	height: 224px;
	margin: 50px auto;
	font-size: 14px;
	color: #fff;
	text-align: left;
	position: relative;
}
#media_banner .banner_image {
	position: absolute;
	z-index: 1;
}
#media_banner .banner_link {
	position: absolute;
	width: 100%;
	text-align: center;
	top: 155px;
	z-index: 2;
}
#media_banner .banner_link a {
	color: #fff;
	text-decoration: underline;
}
#media_banner .banner_link a:hover {
	color: #fff;
	text-decoration: none;
}

#contents_top{
	width:965px;
	margin:0 auto;
}
#contents_top_in{
	background:url(./images/container_bg.gif) repeat-y;
	padding:30px 0px;
}
#article-main{
	width:965px;
	margin:0 auto;
	padding:30px 0;
	font-size:14px;
	font-family:'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;
}
#article-main img{
	max-width:100% !important;
	height:auto !important;
}
#article-main h2{
	margin-bottom:30px;
	font-size:16px;
	color:#004387;
	font-weight:bold;
}
#article-main p{
	margin-bottom:30px;
	line-height:1.6em;
}
.page_text_nav{
	width:80%;
	height:30px;
	margin:40px auto;
	list-style:none;
}
.page_text_nav .page_text_pre{
	width:48%;
	float:left;
}
.page_text_nav .page_text_next{
	width:48%;
	float:right;
	text-align:right;
}
.top_tit01{
	position:relative;
	margin-bottom: 160px;
}
.godo_contents_top .top_tit01{
	margin-bottom: 260px;
}
.top_tit01_01, .godo_contents_top .top_tit01_01{
	position:absolute;
	top:0;
	left:255px;
	z-index:2;
}
h2.top_tit01_02{
	width: 965px;
	height: 172px;
	background: url(./images/top_title01.png) no-repeat;
	text-indent: -99999px;
	position:absolute;
	top:-50px;
	left:0;
	z-index:1;
}
.godo_contents_top .top_tit01_02{
  margin-bottom: 0;
  position: absolute;
  top: 48px;
  left: 0px;
  z-index: 1;
}
.top_tit02{
	position:relative;
	margin-bottom: 480px;
}
h3.top_img03 {
	width: 840px;
	height: 73px;
	background: url(./images/top_img03_h3.jpg) no-repeat;
	text-indent: -99999px;
	margin: 0 auto;
}
h3.top_img03_1 {
	width: 840px;
	height: 53px;
	background: url(./images/top_img03_1_h3.jpg) no-repeat;
	text-indent: -99999px;
	margin: 0 auto;
}
.top_tit02_01{
	position:absolute;
	top:0;
	left:35px;
	z-index:2;
}
.top_tit02_02{
	position:absolute;
	top:225px;
	left:0;
	z-index:1;
}
.godo_contents_top table.hikaku_tbl {
	width: 780px;
	margin: 0px auto 30px;
	border: 1px solid #ccc;
	background: #fff;
	border-collapse: collapse;
	border-spacing: 0px;
}
.godo_contents_top table.hikaku_tbl th {
	background: #FFF2CA;
	color: #333;
	font-size: 18px;
	font-weight: bold;
	border: 1px solid #ccc;
	padding: 10px;
	text-align: center;
	vertical-align: middle;
}
.godo_contents_top table.hikaku_tbl td {
	height: 57px;
	padding: 10px;
	font-size: 16px;
	border: 1px solid #ccc;
}
.godo_contents_top table.hikaku_tbl td.bg_blue {
	background-color: #F1FBFF;
}
.godo_contents_top table.hikaku_tbl .hikaku_tit01 {
	font-size: 18px;
	color: #fff;
	font-weight: bold;
	padding: 10px;
	background: #7A7A7A linear-gradient(#BBB, #7A7A7A);
}
.godo_contents_top table.hikaku_tbl .hikaku_tit02 {
	font-size: 18px;
	color: #fff;
	font-weight: bold;
	background: #0D86CF linear-gradient(#4BB5EF, #0D86CF);
}
.godo_contents_top table.hikaku_tbl td.hikaku_maru01 {
	background-image: url("./images/godo/hikaku_img01.gif");
}
.godo_contents_top table.hikaku_tbl td.hikaku_maru02 {
	background-image: url("./images/godo/hikaku_img02.gif");
}
.godo_contents_top table.hikaku_tbl td.hikaku_sankaku {
	background-image: url("./images/godo/hikaku_img03.gif");
}
.godo_contents_top table.hikaku_tbl td.hikaku_maru01,
.godo_contents_top table.hikaku_tbl td.hikaku_maru02,
.godo_contents_top table.hikaku_tbl td.hikaku_sankaku {
	background-repeat: no-repeat;
	background-position: center center;
}
.godo_contents_top .hikaku_sec01 {
	background: url("./images/godo/hikaku_img07.gif");
	width: 779px;
	margin: 0 auto;
}
.godo_contents_top .hikaku_sec01 li {
	text-align: left;
	list-style: outside none none !important;
	width: 694px;
	margin: 0 auto;
	background: url("./images/godo/hikaku_img17.gif") repeat-x;
	padding: 15px 0;
}
.godo_contents_top .hikaku_sec01 li dt {
	float: left;
	width: 143px;
	padding-left: 10px;
}
.godo_contents_top .hikaku_sec01 li dd {
	float: right;
	width: 478px;
	font-size: 16px;
	line-height: 1.5;
}
.godo_contents_top #godo_basics_list {
	font-size: 1.2em;
	padding: 2em 30px;
	text-align: left;
	line-height: 1.5em;
}
.godo_contents_top #godo_basics_list > ol,
.godo_contents_top #godo_basics_list > ul {
	padding-bottom: 1.5em;
}
.godo_contents_top #godo_basics_list > ol > li ,
.godo_contents_top #godo_basics_list > ul > li {
	margin: 0 0 1em 3em;
}
.godo_contents_top #godo_basics_list > ol#basics_index_list > li {
	list-style-type:none;
	counter-increment:cnt1;
	margin: 1em 0 1em 1em;
	padding-bottom: 1.5em;
	font-size: 1.5em;
	font-weight: 700;
}
.godo_contents_top #godo_basics_list > ol#basics_index_list > li:before {
	content: "";
	margin-right:0.5em;
	float: left;
	background: #001787;
	width: 1.5em;
	height: 1.5em;
	border-radius: 50%;
	color: #fff;
	text-align: center;
	line-height: 1.5;
	margin-top: -3px;
}
.godo_contents_top #godo_basics_list > ol#basics_index_list > li > ol > li {
	list-style-type:none;
	counter-increment:cnt2;
	margin: 1em 0 0em 2em;
	font-size: 0.9em;
}
.godo_contents_top #godo_basics_list > ol#basics_index_list > li > ol > li:before {
	content:"【" counter(cnt2) "】";
	margin-right:0.5em;
}
.godo_contents_top #godo_basics_list > ol#basics_index_list > li > ol > li > ol > li {
	list-style-type:none;
	counter-increment:cnt3;
	margin: 1em 0 0em 3em;
	font-size: 0.9em;
}
.godo_contents_top #godo_basics_list > ol#basics_index_list > li > ol > li > ol > li:before {
	content:"STEP" counter(cnt3);
	margin-right:0.5em;
}
.godo_contents_top #godo_basics_list > ol#basics_index_list > li > ol > li > ul > li {
	list-style-type:none;
	margin: 1em 0 0em 3em;
	font-size: 0.9em;
}
.godo_contents_top #godo_basics_list > ol#basics_index_list > li > ol > li > ul > li:before {
	content:"◇";
	margin-right: 0.5em;
}
.staff_sec01_wrapper{
	background:url(./images/top_img09.jpg) center top no-repeat;
	margin-right:12px;
}
.staff_sec02_wrapper{
	background:url(./images/top_img10.jpg) center top no-repeat;
	margin-right:32px;
}
.staff_sec01{
	list-style:none;
	width:666px;
	height:448px;
	padding:140px 50px 0px 69px;
	margin:0 auto 30px auto;
}
.staff_sec02{
	list-style:none;
	width:666px;
	height:446px;
	padding:164px 49px 0px 80px;
	margin:0 auto 30px auto;
}
.staff_sec01 li,.staff_sec02 li{
	float:left;
	background:url(./images/top_img11.jpg) no-repeat;
	width:153px;
	height:181px;
	margin-right:18px;
	margin-bottom:20px;
}
.staff_sec01 li.li_last,.staff_sec02 li.li_last{
	margin-right:0px;
}
.staff_sec01 dl,.staff_sec02 dl{
	padding-top:15px;
}
.staff_sec01 dt,.staff_sec02 dt{
	margin-bottom:10px;
}

div#step1{
	width:222px;
	height:116px;
	background-image:url("./images/step1.jpg");
	background-repat:no-repat;
	float:left;
	padding:209px 10px 0 10px;
	margin-bottom:20px;
	margin-left:97px;
}

div#step4{
	width:222px;
	height:116px;
	background-image:url("./images/step4.jpg");
	background-repat:no-repat;
	float:left;
	padding:209px 10px 0 10px;
	margin-bottom:20px;
	margin-left:97px;
}
.camp_box{
	position:relative;
	margin-bottom:1000px;
}
.camp_box p{
	position:absolute;
	top:-40px;
	left:35px
}

.top_tit02_01{
	width: 811px;
	height: 285px;
	background: url(./images/top_img06.png) no-repeat;
	text-indent: -99999px;
	position:absolute;
	top:40px;
	left:38px;
	z-index:2;
}
.top_tit02_02{
	position:absolute;
	top: 265px;
	z-index:1;
}
.voice_box{
	width:745px;
	height:352px;
	background:url(./images/top_img17.jpg);
	margin:0 auto 30px auto;
	padding:30px 0px 0px 25px;
}
.voice_box li{
	list-style:none;
	float:left;
	margin-right:20px;
}
.voice_con{
    margin : 50px 0px 80px 0px ;
}

.voice_but{
    text-align   : left;
    margin-left : 200px;
	margin-bottom: 50px;
    font-size    : 20px;
    font-weight  : bold;
}

.voice_but a img{
	margin-right:5px !important;
}

.voice_but a{
	color:#163e93;
}

.voice_but a:hover{
	color:#0000ee;
}

.pagetop{
	position:fixed;
	right:10px;
	bottom:0;
}

.privacy_sec{
	text-align:left;
	color:#333333;
	line-height:20px;
}
#body_top table.form{
	border-collapse:collapse;
	width:706px;
	border-left:1px solid #eeeeee;
	border-right:1px solid #eeeeee;
	border-top:1px solid #eeeeee;
	font-size:14px;
	letter-spacing:1px;
	margin:0 auto 15px;
	text-align:left;
	}

#body_top table.form td{
	border-bottom:1px solid #eeeeee;
	padding:20px 15px;
	background-color:#ffffff;
}

#body_top table.form th{
	width:150px;
	border-bottom:1px solid #eeeeee;
	border-right:1px solid #eeeeee;
	background-color:#fff5e9;
	padding:3px 0 3px 10px;
	font-weight:bold;
	text-align:left;
	line-height:22px;
}

#body_top input.userform1{
	width:21em;
	height:2em;
	margin-bottom:10px;
}
#body_top input.userform2{
	width:10em;
	height:2em;
	margin-bottom:10px;
}
#body_top input.userform3{
	width:27em;
	height:2em;
	margin-bottom:10px;
}
#body_top input.userform4{
	width:15em;
	height:2em;
	margin-bottom:10px;
}
#body_top select.selectform1{
	margin-bottom:15px;
	height:1.5em;
	}
#body_top textarea{
	width:400px;
	height:100px;
}
.news_title{
	width:770px;
	margin:0 auto 15px;
	font-size:18px;
	color:#069;
	text-align:left;
	letter-spacing:3px;
}
.news_box{
	width:766px;
	height:260px;
	margin:0 auto 40px;
	text-align:left;
	border:solid 2px #aaa;
	overflow:scroll;
}
.news_box ul{
	padding:25px;
	list-style:none;
}
.news_box ul li{
	padding:6px 20px;
	font-size:14px;
	border-bottom:dotted 1px #aaa;
}
.news_box ul li a:link,
.news_box ul li a:visited{
	color:#666;
	text-decoration:none;
}
.news_box ul li a:hover,
.news_box ul li a:active{
	color:#666;
	text-decoration:underline;
}

.news_box02{
	width:766px;
	height:auto;
	margin:0 auto 40px;
	text-align:left;
}
.news_box02 ul li{
	padding:6px 20px;
	font-size:14px;
	border-bottom:dotted 1px #aaa;
	list-style:none;
}
.news_box02 ul li a:link,
.news_box02 ul li a:visited{
	color:#666;
	text-decoration:none;
}
.news_box02 ul li a:hover,
.news_box02 ul li a:active{
	color:#666;
	text-decoration:underline;
}

.wpcf7-list-item{
	display:block;
}


/*--------------------------
	パーツ
---------------------------*/
.mgb_0{ margin-bottom:0; }
.mgb_5{ margin-bottom:5px; }
.mgb_10{ margin-bottom:10px; }
.mgb_15{ margin-bottom:15px; }
.mgb_20{ margin-bottom:20px; }
.mgb_30{ margin-bottom:30px; }
.mgb_40{ margin-bottom:40px; }

.nodisp{
	display:none;
}
.center{
	text-align:center !important;
}
.txt_left {
    text-align: left !important;
}
/*--------------------------
	float解除
---------------------------*/

.clearfix:after{
	content: ".";
	display: block;
	height: 0;
	font-size:0;
	clear: both;
	visibility:hidden;
}
.clearfix{
	display: inline-block;
}
/* Hides from IE Mac */
* html .clearfix{
	height: 1%;
}
.clearfix{
	display:block;
}
/* End Hack */

.clear{
	clear:both;
	line-height:0;
}
/*--------------------------
	リンク効果
---------------------------*/
a:hover img.rollover {
	opacity:0.9;
	filter: alpha(opacity=90);
	-ms-filter: "alpha( opacity=90 )";
	background: #fff;
}
/*--------------------------
	faq.html
---------------------------*/

.qa_sec{
	text-align:left;
	line-height:18px;
	width:770px;
	margin:0 auto 30px auto;
}

.qa_sec .qa_top{
	background:none;
	padding-left:52px;
	color:#005abc;
	font-size:14px;
	font-weight:bold;
	border-bottom:#005abc dotted 1px;
	width:705px;
	height:26px;
	margin:0 0 20px;
	padding:20px 0 0 0px;
	float:right;
}
.q_icon{
	float:left;
	padding-left:8px;
}
.qa_sec .qa_bottom{
	background:url(./images/icon_a.gif) 8px 8px no-repeat #fff7eb;
	padding:10px 10px 20px 65px;
	width:695px;
	border:none;
	margin:0 0 20px 0;
	line-height:20px;
}
.qa_sec .qa_bottom p{
	margin-bottom:15px;
	}
/*--------------------------
	media,contents
---------------------------*/
.contact_btn_contents a{
	display:block;
	text-indent:-9999px;
	width:826px;
	height:235px;
	background:url(./images/contact_btn_contents.png) left top no-repeat;
}
.contact_btn_contents a:hover{
	display:block;
	background:url(./images/contact_btn_contents.png) left -235px no-repeat;
}

.contact_btn_media a{
	display:block;
	text-indent:-9999px;
	width:826px;
	height:235px;
	background:url(./images/contact_btn_media.png) left top no-repeat;
}
.contact_btn_media a:hover{
	display:block;
	background:url(./images/contact_btn_media.png) left -235px no-repeat;
}

/* --------------------------------------------------------------------------------------
 body
--------------------------------------------------------------------------------------- */
body{
	background-color:#f9f9f9;
}

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

div#header{
	width: 100%;
	height:140px;
	background-image:url("./images/header/header_bg.gif");
}

div#header_in{
	position:relative;
	width: 965px;
	height:140px;
	background-image:url(./images/header/header.gif);
	margin: 0 auto;
	padding:0 0 0 0;
	background-repeat: no-repeat;
	background-position: right bottom;
}

div#header_in2{
	position:relative;
	width: 965px;
	height:140px;
	background-image:url(./images/header/header2.gif);
	margin: 0 auto;
	padding:0 0 0 0;
	background-repeat: no-repeat;
	background-position: right bottom;
}

div#utility_left{
	width:595px;
	height:19px;
	padding-top:5px;
	float:left;
	}

#utility_left h1{
	font: 11px/1.2 'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;
	color:#333333;
}

div#utility_right .jijiji{
	padding-top:20px;
	
}

div#utility_right  ul{
	list-style-type: none;
    margin: 0px auto 0;
    text-align:center;
	padding-top:10px;
} 

div#utility_right ul li a{  
	text-align:center;
	padding: 0 10px 0 10px;
	margin-top: 15px;
	margin-bottom:30px;
	list-style-type: none;
	margin: 0px auto 0;
	float:left;
	text-decoration: none;
	border-left: 1px solid #333;
}


div#utility_right ul li.bnone a {
     border-left: none;/* 区切り線の非表示 */
}


/* -Social Buttons 2015/07/21- */

ul#socialbtn {
	list-style:none;
	height:30px;
}


ul#socialbtn li#socialbtn_fb {
	float:right;
	width: 110px;
}

ul#socialbtn li#socialbtn_tw {
	float:right;
	width: 95px;
}

ul#socialbtn li#socialbtn_gp {
	float:right;
	width: 65px;
}

ul#socialbtn li#socialbtn_hb {
	float:right;
    margin: 0 10px 0 0;
}




/* --------------------------------------------------------------------------------------
 トップ
----------------------------------------------------------------------------------------- */
div#top_index {
	width: 100%;
	height:131px;
	background-image:url("./images/index_img/top_bg.jpg");
}

div#top_in_index {
	position:relative;
	width:834px;
	height:131px;
	margin: 0 auto;
}

div#top_seturitu_notitle {
	width: 100%;
	height:8px;
	background-image:url("./images/top_bg.jpg");
}
div#top_seturitu {
	width: 100%;
	height:98px;
	background-image:url("./images/top_seturitu_bg.jpg");
}
div#seturitu_notitle_top_in {
	position:relative;
	width:910px;
	height:8px;
	margin: 0 auto;
	/*background-image:url(./images/main_top02.gif);*/
	text-align:center;
	background-position: center;
	background-repeat: no-repeat;
}
div#seturitu_top_in {
	position:relative;
	width:910px;
	height:98px;
	margin: 0 auto;
	background-image:url(./images/main_top02.gif);
	text-align:center;
	background-position: center;
	background-repeat: no-repeat;
}

div#top4_in {
	position:relative;
	width:834px;
	height:58px;
	margin: 0 auto;
	background-image:url("./images/common_img/main4_top.gif");
	text-align:center;
	padding-top:40px;
}




div#top3 {
	width: 100%;
	height:98px;
	background-image:url("./images/common_img/top3_bg.jpg");
}

div#top3_in {
	position:relative;
	width:548px;
	height:58px;
	margin: 0 auto;
	background-image:url("./images/common_img/main3_top.gif");
	padding-left:286px;
	padding-top:40px;
}






/* --------------------------------------------------------------------------------------
 container
----------------------------------------------------------------------------------------- */

div#container_top{
	width:100%;
	background-image:url(./images/container_bg2.gif);
	background-color: #f9f9f9;
	background-repeat:repeat-x;
	text-align:center;

}
div#container{
	width:100%;
	background-image:url(./images/container_bg.jpg);
	/*background-color: #70c2fa;*/
	background-repeat:repeat-x;
	text-align:center;

}

div#container2{
	width:100%;
	background-image:url("./images/common_img/container_bg2.gif");
	background-repeat:repeat-x;
	text-align:center;
}


div#container3{
	width:100%;
	background-image:url("./images/common_img/container3_bg.gif");
	background-repeat:repeat-x;
	text-align:center;
}


/*ABテスト赤*/

div#container_red{
	width:100%;
	background-image:url("./images/common_img/container_red.gif");
	background-repeat:repeat-x;
	text-align:center;
}

div#top_red{
	width: 100%;
	height:98px;
	background-image:url("./images/common_img/top_red.jpg");
}

div#top_redin {
	position:relative;
	width:834px;
	height:58px;
	margin: 0 auto;
	background-image:url("./images/common_img/main_red.gif");
	text-align:center;
	padding-top:40px;
}

div#content_red{
	width:800px;
	background-image:url("./images/common_img/contents_middle_red.gif");
	background-repeat:no-repeat;
	position:relative;
	margin: 0 auto;
	padding:0 17px 0 17px;
}

div#menu2{
	width:100%;
	height:35px;
	background-image:url("./images/common_img/menu2/menu_bg.gif");
	background-repeat:repeat-x;
}


div#header_red{
	width: 100%;
	height:87px;
	background-image:url("./images/common_img/header/header_bgred.gif");
}

div#header_inred{
	position:relative;
	width: 834px;
	height:87px;
	background-image:url("./images/common_img/header/header2.gif");
	margin: 0 auto;
	padding:0 0 0 0;
}

div#main_red{
	width:800px;
	background-image:url("./images/common_img/main2_middle2.gif");
	background-repeat:repeat-y;
	font: 13px/1.7 'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;
	}



/* --------------------------------------------------------------------------------------
 content
----------------------------------------------------------------------------------------- */

div#content{
	width:880px;
	background-color:#70c2fa;
	/*background-image:url("./images/common_img/contents_middle.gif");*/
	/*position:relative;*/
	margin: 0 auto;
	padding:0 15px 0 15px;
}
div#content_top{
	width:910px;
	/*background-color:#ffffff;*/
	background-image:url("./images/containt_top_side.gif");
	background-repeat:repeat-y;
	position:relative;
	margin: 0 auto;
	/*padding:0 10px 0 10px;*/
}

div#content2{
	width:800px;
	background-image:url("./images/common_img/contents_middle2.gif");
	background-repeat:no-repeat;
	position:relative;
	margin: 0 auto;
	padding:0 17px 0 17px;
}


div#content3 {
  /*width: 800px;*/
  background-image: url("./images/common_img/contents_middle3.gif");
  background-repeat: no-repeat;
  position: relative;
  margin: 0 auto;
  padding: 0 17px 0 17px;
}





/* --------------------------------------------------------------------------------------
 side
----------------------------------------------------------------------------------------- */

div#side{
	width:240px;
	height:100%;
	float:left;
	background-image:url("./images/common_img/side/side_bg.gif");
	}

#side p{
	width:240px;
	height:32px;
	}

div.side_menu{
	width:240px;
	font-size: 12px;
}

div.side_menu a
{
	margin			: 0px;
	width			: 195px;
	height			: 25px;
	padding         : 7px 0 0 45px;
	background		: url("./images/common_img/side/side_menu1a.gif") no-repeat;
	text-align		: left;
	display			: block;
	color           : #000b1e;
}

div.side_menu a:hover
{
	margin			: 0px;
	width			: 195px;
	height			: 25px;
	padding         : 7px 0 0 45px;
	background		: url("./images/common_img/side/side_menu1b.gif") no-repeat;
	text-align		: left;
	display			: block;
	color           : #000b1e;
}
div#side02 {
	clear: both;
	width: 240px;
	float: left;
	padding-top: 5px;
}

#side_box {
	width: 240px;
	padding-top: 10px;
	float: left;
	clear: both;
}







/* --------------------------------------------------------------------------------------
 main
----------------------------------------------------------------------------------------- */

div#main{
	width:548px;
	background-image:url("./images/common_img/main_middle.gif");
	float:right;
	margin-top:15px;
	text-align:center;
	font: 13px/1.7 'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;
	}

div#box{
	width:514px;
	padding:0 17px 0 17px;
	text-align:left;
	color:#333333;
	line-height:20px;
	}

div#box p{
	margin-bottom:15px;
	}

	div#seturitu_main1 {
	  /*width: 880px;*/
	  background-image: url("./images/seturitu_main_bg.gif");
	  background-repeat: repeat-y;
	  font: 13px/1.7 'メイリオ', 'Meiryo', 'Hiragino Kaku Gothic Pro', 'ヒラギノ角ゴ Pro W3', 'Osaka', 'ＭＳ Ｐゴシック', sans-serif;
	}
.ad-bg-x div {
	background-position: 42px center;
}

div#seturitu_main1_top{
	width:888px;
	margin-left:11px;
	background-color:#ffffff;
	font: 13px/1.7 'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;
	}
	div#box2 {
	  /*width: 850px;*/
	  padding: 0 15px 0 15px;
	  text-align: left;
	  color: #333333;
	  line-height: 20px;
	}
div#box2-inner,
div#box2-inner-houjinnari{
	width:520px;
	margin:0 auto;
	padding:30px 0;
}
div#box2-inner h3{
	margin-bottom:15px;
	font-size:14px;
	color:#039;
	font-weight:bold;
}
div#box2-inner .jyoseikin-box{
	margin:50px 0;
	padding:20px;
	border:solid 1px #333;
}

div#box2 p{
	margin-bottom:15px;
	}
div#box_yuushi{
	width:760px;
	padding:0 60px 0 60px;
	text-align:left;
}
div#box2-inner-yuushi{
	width:760px;
	margin:0 auto;
	padding:30px 0;
}
p#daihyou{
	width:350px;
	float: left;
	padding:0 5px 0 15px;
}
div#box_daihyou{
	width:850px;
	padding:0 10px 0 15px;
	text-align:left;
	color:#000000;
	line-height:20px;
	}

div#box_daihyou p{
	margin-bottom:15px;
	}


div#main3{
	width:548px;
	background-image:url("./images/common_img/main_middle.gif");
	float:right;
	text-align:center;
	font: 13px/1.7 'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;
	margin-top:15px;
	padding-top:15px;
	}

div#box3{
	width:514px;
	padding:0 17px 0 17px;
	text-align:left;
	color:#333333;
	line-height:20px;
	}
div#box3 p{
	margin-bottom:15px;
	}



div#main4{
	width:548px;
	background-image:url("./images/common_img/main_middle2.gif");
	float:right;
	margin-top:15px;
	text-align:center;
	font: 13px/1.7 'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;
	}





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

div#footer{
	width:910px;
	background-color:"#cccccc";
	margin: 0 auto;
	font: 12px/1.7 'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;
	color:#333333;
	}
#footer p{
	margin:15px 0 15px 0;
	}



/* --------------------------------------------------------------------------------------
 トップページ内容
----------------------------------------------------------------------------------------- */

div#douga{
	width:514px;
	height:209px;
	background-image:url("./images/common_img/douga_bg.gif");
	margin-bottom:20px;
	padding:17px 0 17px 0;
	text-align:center;
	}

div#douga_report{
	width:514px;
	height:340px;
	background-image:url("./images/common_img/douga_bg.gif");
	margin-left:93px;
	padding:17px 0 17px 0;
	text-align:center;
	}
table.customer{
	border-collapse:collapse;
	width:514px;
	margin-bottom:15px;
	letter-spacing:1px;
	}

table.customer td{
	width:165px;
	text-align:center;
	}




table.staff{
	border-collapse:collapse;
	width:514px;
	margin-bottom:15px;
	border-left:3px solid #f9f9f9;
	border-top:3px solid #f9f9f9;
	letter-spacing:1px;
	}
table.staff td{
	border-bottom:3px solid #f9f9f9;
	border-right:3px solid #f9f9f9;
	background-color:#ffffe3;
	text-align:center;
	font-size:11px;
}

table.staff th{
	border-bottom:3px solid #f9f9f9;
	border-right:3px solid #f9f9f9;
	font-weight:bold;
	color:#333333;
	text-align:center;
	padding:3px 0 3px 0;
}




table.blog{
	border-collapse:collapse;
	width:514px;
	margin-bottom:15px;
	border-left:1px solid #f9f9f9;
	border-top:1px solid #f9f9f9;
	font-size:11px;
	}
table.blog td{
	border-bottom:1px solid #f9f9f9;
	border-right:1px solid #f9f9f9;
	background-color:#ffffe3;
	padding:3px 5px 3px 5px;
}

table.blog th{
	border-bottom:1px solid #f9f9f9;
	border-right:1px solid #f9f9f9;
	background-color:#83bddb;
	font-weight:bold;
	color:#ffffff;
	text-align:center;
	padding:3px 0 3px 0;
}



/* --------------------------------------------------------------------------------------
 会社設立したい方内容
----------------------------------------------------------------------------------------- */

table.ca{
	width:766px;
	height:250px;
	border-collapse:collapse;
	margin-bottom:15px;
	letter-spacing:1px;
	background-image:url("./images/ca_douga.gif");
	}
table.ca td{
	text-align:center;
}

table.ca th{
	font-weight:bold;
	text-align:center;
	padding-top:5px;
	height:35px;
}


div.qa_top{
	width:706px;
	height:39px;
	font-weight:bold;
	color:#0077b5;
	font-size:14px;
	background-image:url("./images/qa_top.gif");
	margin-top:15px;
	margin-left:40px;
	padding:28px 0 0 60px;
	}

div.qa_bottom{
	width:686px;
	padding:0 20px 0 60px;
	background-image:url("./images/qa_bottom.gif");
	padding-bottom:20px;
	border-bottom:1px solid #cccccc;
	margin-bottom:20px;
	margin-left:40px;
	/*text-align:left;*/
	vertical-align:middle;
	}

/*div#step_box{
	width:850px;
}*/
/*div#step1{
	width:222px;
	height:116px;
	background-image:url("./images/step1.jpg");
	background-repat:no-repat;
	float:left;
	padding:209px 10px 0 10px;
	margin-bottom:20px;
	margin-left:60px;
}*/

div#step2{
	width:222px;
	height:116px;
	background-image:url("./images/step2.jpg");
	background-repat:no-repat;
	float:left;
	padding:209px 10px 0 10px;
	margin:0 20px 20px 20px;
}

div#step3{
	width:222px;
	height:116px;
	background-image:url("./images/step3.jpg");
	background-repat:no-repat;
	float:left;
	padding:209px 10px 0 10px;
	margin-bottom:20px;
}

/*div#step4{
	width:222px;
	height:116px;
	background-image:url("./images/step4.jpg");
	background-repat:no-repat;
	float:left;
	padding:209px 10px 0 10px;
	margin-bottom:20px;
	margin-left:60px;
}
*/
div#step5{
	width:222px;
	height:116px;
	background-image:url("./images/step5.jpg");
	background-repat:no-repat;
	float:left;
	padding:209px 10px 0 10px;
	margin:0 20px 20px 20px;
}

div#step6{
	width:222px;
	height:116px;
	background-image:url("./images/step6.jpg");
	background-repat:no-repat;
	float:left;
	padding:209px 10px 0 10px;
	margin-bottom:20px;
}


/* --------------------------------------------------------------------------------------
 税理士変更したい方内容
----------------------------------------------------------------------------------------- */

div#ch_douga{
	width:279px;
	height:230px;
	background-image:url("./images/change/ch_douga.gif");
	margin-bottom:15px;
	padding:73px 0 0 487px;
}


table.customer2{
	width:766px;
	text-align:center;
	margin-bottom:15px;
}


div#ch_top{
	width:731px;
	height:113px;
	background-image:url("./images/change/ch_top2.jpg");
	margin-bottom:25px;
	padding:236px 0 0 35px;
}


div#ch_merit{
	width:571px;
	float:left;
}


div#ch_merit1{
	width:418px;
	height:85px;
	background-image:url("./images/change/ch_merit1.gif");
	padding:50px 15px 0 138px;
	margin-bottom:10px;
}

div#ch_merit2{
	width:418px;
	height:85px;
	background-image:url("./images/change/ch_merit2.gif");
	padding:50px 15px 0 138px;
	margin-bottom:10px;
}

div#ch_merit3{
	width:418px;
	height:85px;
	background-image:url("./images/change/ch_merit3.gif");
	padding:50px 15px 0 138px;
	margin-bottom:10px;
}

div#ch_merit4{
	width:418px;
	height:85px;
	background-image:url("./images/change/ch_merit4.gif");
	padding:50px 15px 0 138px;
	margin-bottom:10px;
}

div#ch_merit5{
	width:418px;
	height:85px;
	background-image:url("./images/change/ch_merit5.gif");
	padding:50px 15px 0 138px;
	margin-bottom:10px;
}


div#ch_side{
	width:180px;
	float:right;
}


div#ch_side1{
	width:160px;
	height:176px;
	background-image:url("./images/change/ch_side1.gif");
	padding:55px 10px 0 10px;
	margin-bottom:25px;
}

div#ch_side2{
	width:160px;
	height:176px;
	background-image:url("./images/change/ch_side2.gif");
	padding:55px 10px 0 10px;
	margin-bottom:25px;
}

div#ch_side3{
	width:160px;
	height:176px;
	background-image:url("./images/change/ch_side3.gif");
	padding:55px 10px 0 10px;
	margin-bottom:25px;
}





/*
table.ch_voice{
	width:766px;
	text-align:center;
	margin-bottom:15px;
	}
*/

/* --------------------------------------------------------------------------------------
 個人が得か？法人が得か？
----------------------------------------------------------------------------------------- */


/*シュミレーション表　テーブル設定*/

table.hn_table1{
	width:513px;
	margin:10px 0;
	border:1px solid #cccccc;
	background:#ffffff;
	border-collapse:collapse;
	border-spacing:0;

}

/*th*/
table.hn_table1 th{
	border:1px solid #cccccc;
	height:32px;
	width:256px;
	text-align:center;
	font-size:14px;
}
table.hn_table1 th.th_p{
	background:url("./images/seturitu/hn_table1_bg1.gif") no-repeat;
}
table.hn_table1 th.th_y{
	background:url("./images/seturitu/hn_table1_bg2.gif") no-repeat;
}


/*td*/
table.hn_table1 td{
	border:1px solid #cccccc;
	height:30px;
	width:100px;
	text-align:center;
}

table.hn_table1 td.bg_pink{
	background:#ffd7d7;
	color:#820000;
}
table.hn_table1 td.bg_yellow{
	background:#fff2ca;
	color:#bd5e00;
}
table.hn_table1 td.kei{
	font-weight:900;
	color:#bb0000;
}


/*メリット・デメリット比較表　テーブル設定*/

table.hn_table2{
	width:513px;
	margin:10px 0;
	border:1px solid #cccccc;
	background:#ffffff;
	border-collapse:collapse;
	border-spacing:0;
}

/*th*/
table.hn_table2 th.th_p{
	border:1px solid #cccccc;
	text-align:center;
	background:url("./images/seturitu/hn_table2_bg1.gif") no-repeat;
	width:128px;
	height:74px;
	font-size:15px;
}

table.hn_table2 th.th_y{
	border:1px solid #cccccc;
	text-align:center;
	background:url("./images/seturitu/hn_table2_bg2.gif") no-repeat;
	width:256px;
	height:36px;
	font-size:15px;
}

/*td*/
table.hn_table2 td{
	border:1px solid #cccccc;
	text-align:center;
	height:78px;
	width:128px;
	font-size:11px;
}

table.hn_table2 td.bg_yellow{
	height:37px;
	background:#fff2ca;
	color:#bd5e00;
	font-size:13px;
}

table.hn_table2 td.bg_yellow2{
	background:#fefef3;
	font-size:13px;
}

/*◎*/
table.hn_table2 td.bg_doble{
	background:url("./images/seturitu/hn_table2_bg3.gif") no-repeat center center;
}
/*〇*/
table.hn_table2 td.bg_triangle{
	background:url("./images/seturitu/hn_table2_bg5.gif") no-repeat center center;
}
/*△*/
table.hn_table2 td.bg_circle{
	background:url("./images/seturitu/hn_table2_bg4.gif") no-repeat center center;
}
/*×*/
table.hn_table2 td.bg_batu{
	background:url("./images/seturitu/hn_table2_bg6.gif") no-repeat center center;
}


/* --------------------------------------------------------------------------------------
 会社設立パーフェクトサポート
----------------------------------------------------------------------------------------- */

div.p_step_top{
	width:514px;
	height:60px;
	}

div.p_step_middle{
	width:454px;
	background-image:url("./images/perfect_step_middle.gif");
	padding:10px 30px 10px 30px;
	}

div.p_step_bottom{
	width:514px;
	margin-bottom:25px;
	}

div.p_last_middle{
	width:454px;
	background-image:url("./images/perfect_last_middle.gif");
	padding:10px 30px 10px 30px;
	}


/*テーブル設定*/
table.perfect_table{
	width:512px;
	margin:0 0 40px;
	font-size:12px;
	border-collapse:collapse;
	border-spacing:0;
}

table.perfect_table th{
	background:#ffd7d7;
	color:#820000;
	text-align:center;
	width:90px;
	font-size:13px;
}

table.perfect_table th,
table.perfect_table td{
	border:1px solid #cccccc;
	padding:5px;
}

table.perfect_table td{
	background-color:#ffffff;
	}





div#flowbox{
	width:472px;
	background-image:url("./images/flowbox.gif");
	background-repeat:no-repeat;
	background-color:#f8eee5;
	padding:23px 21px 23px 21px;
	margin-left:93px;
	margin-bottom:15px;
}

div.flowtext{
	width:431px;
	background-color:#ffffff;
	padding:10px 21px 10px 21px;
	text-align:left;
	margin-bottom:20px;
}

div#flow1{
	width:383px;
	height:28px;
	color:#ffffff;
	font-size:16px;
	text-align:left;
	font-weight:bold;
	background-image:url("./images/flow1.gif");
	background-repeat:no-repeat;
	padding:30px 0 0 90px;
}

div#flow2{
	width:383px;
	height:28px;
	color:#ffffff;
	font-size:16px;
	text-align:left;
	font-weight:bold;
	background-image:url("./images/flow2.gif");
	background-repeat:no-repeat;
	padding:30px 0 0 90px;
}

div#flow3{
	width:383px;
	height:28px;
	color:#ffffff;
	font-size:16px;
	font-weight:bold;
	text-align:left;
	background-image:url("./images/flow3.gif");
	background-repeat:no-repeat;
	padding:30px 0 0 90px;
}

div#flow4{
	width:383px;
	height:28px;
	color:#ffffff;
	font-size:16px;
	font-weight:bold;
	text-align:left;
	background-image:url("./images/flow4.gif");
	background-repeat:no-repeat;
	padding:30px 0 0 90px;
}

div#flow5{
	width:383px;
	height:28px;
	color:#ffffff;
	font-size:16px;
	font-weight:bold;
	text-align:left;
	background-image:url("./images/flow5.gif");
	background-repeat:no-repeat;
	padding:30px 0 0 90px;
}

div#flow6{
	width:383px;
	height:28px;
	color:#ffffff;
	font-size:16px;
	font-weight:bold;
	text-align:left;
	background-image:url("./images/flow6.gif");
	background-repeat:no-repeat;
	padding:30px 0 0 90px;
}


div#flow7{
	width:383px;
	height:28px;
	color:#ffffff;
	font-size:16px;
	font-weight:bold;
	text-align:left;
	background-image:url("./images/flow7.gif");
	background-repeat:no-repeat;
	padding:30px 0 0 90px;
}

div#flow8{
	width:383px;
	height:28px;
	color:#ffffff;
	font-size:16px;
	font-weight:bold;
	background-image:url("./images/flow8.gif");
	background-repeat:no-repeat;
	padding:35px 0 0 90px;
}





div#flowbox_se {
  width: 726px;
  background-image: url("./images/flowbox.gif");
  background-repeat: repeat-x;
  background-color: #f8eee5;
  padding: 23px 21px 23px 21px;
  margin: 0 auto 15px;
}

div.flowtext_se{
	width:686px;
	background-color:#ffffff;
	padding:10px 20px 10px 20px;
	margin-bottom:20px;
}

div#flow1_se{
	width:636px;
	height:28px;
	color:#ffffff;
	font-size:20px;
	font-weight:bold;
	background-image:url("./images/flow_title1.gif");
	background-repeat:no-repeat;
	padding:35px 0 0 90px;
}

div#flow2_se{
	width:636px;
	height:28px;
	color:#ffffff;
	font-size:20px;
	font-weight:bold;
	background-image:url("./images/flow_title2.gif");
	background-repeat:no-repeat;
	padding:35px 0 0 90px;
}

div#flow3_se{
	width:636px;
	height:28px;
	color:#ffffff;
	font-size:20px;
	font-weight:bold;
	background-image:url("./images/flow_title3.gif");
	background-repeat:no-repeat;
	padding:35px 0 0 90px;
}

div#flow4_se{
	width:636px;
	height:28px;
	color:#ffffff;
	font-size:20px;
	font-weight:bold;
	background-image:url("./images/flow_title4.gif");
	background-repeat:no-repeat;
	padding:35px 0 0 90px;
}

div#flow5_se{
	width:636px;
	height:28px;
	color:#ffffff;
	font-size:20px;
	font-weight:bold;
	background-image:url("./images/flow_title5.gif");
	background-repeat:no-repeat;
	padding:35px 0 0 90px;
}

div#flow6_se{
	width:636px;
	height:28px;
	color:#ffffff;
	font-size:20px;
	font-weight:bold;
	background-image:url("./images/flow_title6.gif");
	background-repeat:no-repeat;
	padding:35px 0 0 90px;
}


div#flow7_se{
	width:636px;
	height:28px;
	color:#ffffff;
	font-size:20px;
	font-weight:bold;
	background-image:url("./images/flow_title7.gif");
	background-repeat:no-repeat;
	padding:35px 0 0 90px;
}

div#flow8_se{
	width:636px;
	height:28px;
	color:#ffffff;
	font-size:20px;
	font-weight:bold;
	background-image:url("./images/flow_title8.gif");
	background-repeat:no-repeat;
	padding:35px 0 0 90px;
}





/* --------------------------------------------------------------------------------------
 顧問サービス
----------------------------------------------------------------------------------------- */

div#komon1{
	width:227px;
	height:125px;
	background-image:url("./images/komon1.gif");
	background-repeat:no-repeat;
	float:left;
	padding:45px 10px 0 10px;
	margin-bottom:20px;
	margin-right:20px;
	}


div#komon2{
	width:227px;
	height:125px;
	background-image:url("./images/komon2.gif");
	background-repeat:no-repeat;
	float:left;
	padding:45px 10px 0 10px;
	margin-bottom:20px;
	}

div#komon3{
	width:227px;
	height:125px;
	background-image:url("./images/komon3.gif");
	background-repeat:no-repeat;
	float:left;
	padding:45px 10px 0 10px;
	margin-bottom:20px;
	margin-right:20px;
	}


div#komon4{
	width:227px;
	height:125px;
	background-image:url("./images/komon4.gif");
	background-repeat:no-repeat;
	float:left;
	padding:45px 10px 0 10px;
	margin-bottom:20px;
	}

div#komon5{
	width:227px;
	height:125px;
	background-image:url("./images/komon5.gif");
	background-repeat:no-repeat;
	float:left;
	border-bottom:1px solid #cccccc;
	padding:45px 10px 0 10px;
	margin-right:20px;
	margin-bottom:20px;
	}


div#komon6{
	width:227px;
	height:125px;
	background-image:url("./images/komon6.gif");
	background-repeat:no-repeat;
	float:left;
	border-bottom:1px solid #cccccc;
	padding:45px 10px 0 10px;
	margin-bottom:20px;
	}

div#komon7{
	width:227px;
	height:125px;
	background-image:url("./images/komon7.gif");
	background-repeat:no-repeat;
	float:left;
	padding:45px 10px 0 10px;
	margin-right:20px;
	}


div#komon8{
	width:227px;
	height:125px;
	background-image:url("./images/komon8.gif");
	background-repeat:no-repeat;
	float:left;
	padding:45px 10px 0 10px;
	}




div.k_step_top{
	width:514px;
	height:60px;
	}

div.k_step_middle{
	width:454px;
	background-image:url("./images/perfect_step_middle.gif");
	padding:10px 30px 10px 30px;
	}

div.k_step_bottom{
	width:514px;
	margin-bottom:25px;
	}

div.k_last_middle{
	width:454px;
	background-image:url("./images/perfect_last_middle.gif");
	padding:10px 30px 10px 30px;
	}

div.k_last_middle2{
	width:454px;
	background-image:url("./images/komon_zuizi_middle.gif");
	padding:10px 30px 10px 30px;
	}




/* --------------------------------------------------------------------------------------
 助成金申請サポート
----------------------------------------------------------------------------------------- */

div.zyoseikin_top{
	width:497px;
	height:38px;
	background-image:url("./images/zyoseikin_title.gif");
	font-weight:bold;
	font-size:15px;
	padding:10px 0 0 17px;
	}

div.zyoseikin_middle{
	width:454px;
	background-image:url("./images/zyoseikin_middle.gif");
	padding:10px 30px 0 30px;
	font-size:13px;
	}

div.zyoseikin_bottom{
	width:514px;
	height:31px;
	margin-bottom:15px;
	}

/* --------------------------------------------------------------------------------------
 料金表・顧問料事例
----------------------------------------------------------------------------------------- */

/*税理士顧問報酬のテーブル設定*/

div#price_tablebg{
	width:492px;
	padding:0 0 20px 20px;
	margin-bottom:20px;
	background:#fefef3;
	border:1px solid #cccccc;
}

table.price_table1{
	width:472px;
	border:1px solid #cccccc;
	background:#ffffff;
	border-collapse:collapse;
	border-spacing:0;
}

/*th*/
table.price_table1 th.th_p{
	background:url("./images/mitumori/price_tablebg1.gif") no-repeat;
	height:39px;
	width:235px;
	border:1px solid #cccccc;
	text-align:center;
	font-size:14px;
}
table.price_table1 th.th_y{
	background:url("./images/mitumori/price_tablebg2.gif") no-repeat;
	height:39px;
	width:237px;
	border:1px solid #cccccc;
	text-align:center;
	font-size:14px;
}

/*td*/
table.price_table1 td{
	border:1px solid #cccccc;
	height:37px;
	font-size:11px;
	width:159px;
	padding:0 2px 0 5px;
}

table.price_table1 td.bg_pink{
	background:#ffd7d7;
	color:#820000;
	width:70px;
	font-size:13px;
	text-align:center;
}
table.price_table1 td.bg_yellow{
	background:#fff2ca;
	color:#bd5e00;
	width:70px;
	font-size:13px;
	text-align:center;
}


/*ベンチャーサポート税理士法人の報酬事例のテーブル設定*/

table.price_table2{
	width:512px;
	border:1px solid #cccccc;
	background:#fefef3;
	margin-bottom:15px;
	border-collapse:collapse;
	border-spacing:0;
}

/*th*/
table.price_table2 th{
	border:1px solid #cccccc;
	text-align:center;
	font-size:14px;
	background:#fee5c4;
	padding:5px 0;
}

/*td*/
table.price_table2 td{
	border:1px solid #cccccc;
	height:37px;
	font-size:11px;
	width:129px;
	padding:0 2px 0 5px;
}

table.price_table2 td.bg_pink{
	background:#ffd7d7;
	color:#820000;
	width:95px;
	font-size:13px;
	text-align:center;
}
table.price_table2 td.bg_yellow{
	background:#fff2ca;
	color:#bd5e00;
	width:95px;
	font-size:13px;
	text-align:center;
}

table.price_table2 td.arrow_center{
	width:20px;
	padding:0 5px;
}

/* --------------------------------------------------------------------------------------
 経営分析に強い
----------------------------------------------------------------------------------------- */


div#pdf1{
	width:247px;
	height:170px;
	background-image:url("./images/pdf1.gif");
	background-repeat:no-repeat;
	margin-bottom:15px;
	float:left;
	}


div#pdf2{
	width:247px;
	height:170px;
	background-image:url("./images/pdf2.gif");
	background-repeat:no-repeat;
	margin-bottom:15px;
	float:right;
	}

div#pdf3{
	width:247px;
	height:170px;
	background-image:url("./images/pdf3.gif");
	background-repeat:no-repeat;
	margin-bottom:15px;
	float:left;
	}


div#pdf4{
	width:247px;
	height:170px;
	background-image:url("./images/pdf4.gif");
	background-repeat:no-repeat;
	margin-bottom:15px;
	float:right;
	}

div#pdf5{
	width:247px;
	height:170px;
	background-image:url("./images/pdf5.gif");
	background-repeat:no-repeat;
	margin-bottom:15px;
	float:left;
	border-bottom:1px solid #cccccc;
	}


div#pdf6{
	width:247px;
	height:170px;
	background-image:url("./images/pdf6.gif");
	background-repeat:no-repeat;
	margin-bottom:15px;
	float:right;
	border-bottom:1px solid #cccccc;
	}

div#pdf7{
	width:247px;
	height:170px;
	background-image:url("./images/pdf7.gif");
	background-repeat:no-repeat;
	margin-bottom:15px;
	float:left;
	}


div#pdf8{
	width:247px;
	height:170px;
	background-image:url("./images/pdf8.gif");
	background-repeat:no-repeat;
	margin-bottom:15px;
	float:right;
	}



table.pdf td{
	padding:40px 8px 0 2px;
	font-size:11px;
	vertical-align:top;
	}

/* --------------------------------------------------------------------------------------
 税務調査に強い
----------------------------------------------------------------------------------------- */


table.vs{
	width:514px;
	border-collapse:collapse;
	margin-bottom:15px;
	}


table.vs td{
	border:1px solid #cccccc;
	}


table.vs td.left{
	font-weight:bold;
	text-align:center;
	vertical-align:middle;
	height:35px;
	background-color:#fff2c9;
	width:110px;
}

table.vs td.center{
	text-align:left;
	vertical-align:middle;
	height:35px;
	background-color:#ffffff;
	padding-left:5px;
}

table.vs td.right{
	text-align:right;
	height:35px;
	width:108px;
}



/* --------------------------------------------------------------------------------------
 お客さまの声
----------------------------------------------------------------------------------------- */
div.interview_wrapp{
	/* [disabled]width:808px; */
	background-color: #fdf8e5;
	margin-bottom: 20px;
	padding: 20px 40px;
}
.interview_in{
	background-color:#ffffff;
	padding:20px 40px;
	margin-bottom:20px;
}
table.interview{
	border-collapse: collapse;
	width: 688px;
	margin-bottom: 15px;
	border: 1px solid #cccccc;
	}

table.interview th{
	background-color:#0099ff;
	color:#ffffff;
	font-weight:bold;
	padding:5px 0 5px 10px;
	}

table.interview td{
	background-color:#ffffff;
	padding:10px 0 10px 10px;
	}

table.interview li{
	list-style-type:decimal;
	list-style-position:inside;
	}

#content p.interview{
	font-weight:bold;
	color:#0099ff;
	border-bottom:2px dotted #0099ff;
}

table.photo_left{
	width: 688px;
	margin-bottom: 15px;
	}

table.photo_left td{
	padding-left:15px;
	vertical-align:top;
	}

table.photo_right{
	width: 688px;
	margin-bottom: 15px;
	}


table.photo_right td{
	padding-right:15px;
	vertical-align:top;
	}


/*---------------------------------
会社設立・税理士変更専用フォーム
---------------------------------*/


div#box4{
	width:820px;
	padding:15px;
	xbackground-image:url("./images/box4.png");
	background-color:#d6f2fe;
}


div#haikei{
	background-color:#ffffff;
	padding:15px 15px 15px 15px;
	text-align:center;
}


/*
table.form{
	border-collapse:collapse;
	width:706px;
	border-left:1px solid #cccccc;
	border-right:1px solid #cccccc;
	border-top:1px solid #cccccc;
	font-size:13px;
	letter-spacing:1px;
	margin-bottom:22px;
	text-align:left;
	}
*/

table.form{
	border-collapse:collapse;
	width:706px;
	border-left:1px solid #eeeeee;
	border-right:1px solid #eeeeee;
	border-top:1px solid #eeeeee;
	font-size:13px;
	letter-spacing:1px;
	margin-bottom:15px;
	margin-left: 40px;
	text-align:left;
	}



table.form td{
	border-bottom:1px solid #eeeeee;
	padding:9px 15px 9px 15px;
	background-color:#ffffff;
}


table.form th{
	width:150px;
	border-bottom:1px solid #eeeeee;
	border-right:1px solid #eeeeee;
	background-color:#fff5e9;
	padding:3px 0 3px 10px;
	font-weight:bold;
	text-align:left;
}

input.userform1{
	width:21em;
	height:1.4em;
	margin-bottom:5px;
}
input.userform2{
	width:10em;
	height:1.4em;
	margin-bottom:5px;
}
input.userform3{
	width:27em;
	height:1.4em;
	margin-bottom:5px;
}
input.userform4{
	width:15em;
	height:1.4em;
	margin-bottom:5px;
}
select.selectform1{
	margin-bottom:15px;
	}
textarea{
	width:400px;
	height:65px;
}

.red{
	color:#cc0000;
	}

.blue {
    color:#094F9F;
}

.underline {
    text-decoration: underline;
}


div#form1{
	width:486px;
	height:83px;
	background-image:url("./images/mitumori/form1.jpg");
	margin-bottom:15px;
	padding:140px 0 0 280px;
	font-size:14px;
}

div#form2{
	width:456px;
	height:143px;
	background-image:url("./images/mitumori/form2.jpg");
	font-size:14px;
	padding:80px 30px 0 280px;
}


div#info{
	width:726px;
	background-color:#d6f2fe;
	padding:20px 20px 20px 20px;
	xfont-size:19px;
	margin-bottom:20px;
}

div#info_box{
	width:686px;
	background-color:#ffffff;
	padding:20px 20px 20px 20px;
}

/* --------------------------------------------------------------------------------------
 融資に強いトップページ
----------------------------------------------------------------------------------------- */


div#yuushi_left{
	float:left;
	width:571px;
}
div#yuushi_right{
	float:right;
	width:180px;
}


table.yuushi{
	border-collapse:collapse;
	width:571px;
	margin-bottom:20px;
	border-left:1px solid #cccccc;
	border-top:1px solid #cccccc;
	}
table.yuushi td{
	border-bottom:1px solid #cccccc;
	border-right:1px solid #cccccc;
	text-align:center;
	background-color:#ffffff;
	padding:5px 0 5px 0;
}

table.yuushi th{
	border-bottom:1px solid #cccccc;
	border-right:1px solid #cccccc;
	text-align:center;
	background-image:url(./images/yuushi/yuushi_th.gif);
	height:29px;
	padding-top:3px;
	font-weight:bold;
}

table.yuushi th.yuushi{
	border-bottom:1px solid #cccccc;
	border-right:1px solid #cccccc;
	text-align:center;
	background-image:url(./images/yuushi/yuushi_title.gif);
	height:28px;
	padding-top:4px;
	color:#ffffff;
	font-size:15px;
}


/*merit*/
div#merit1{
	width:280px;
	float:left;
	margin-bottom:20px;
	margin-right:10px;
}

#merit1 img{
	margin-bottom:10px;
}

div#merit2{
	width:280px;
	float:left;
	margin-bottom:20px;
}

#merit2 img{
	margin-bottom:10px;
}




div#merit3{
	width:280px;
	float:left;
	margin-right:10px;
}

#merit3 img{
	margin-bottom:10px;
}

div#merit4{
	width:280px;
	float:left;
}


#merit4 img{
	margin-bottom:10px;
}


a.merit{
	background-image:url(./images/yuushi/rect.gif);
	padding-left:15px;
	font-weight:bold;
	color:#ff6600;
	font-size:13px;
	background-repeat:no-repeat;
}



table.ch_yuushi{
	border-collapse:collapse;
	border:0;
	width:766px;
	text-align:center;
	margin-bottom:20px;
	}




/* --------------------------------------------------------------------------------------
 教えて融資のキホン
----------------------------------------------------------------------------------------- */

#main2 dl{
	border:1px solid #cccccc;
	margin-bottom:20px;
 }

#main2 dt{
	height:22px;
	font-size:14px;
	padding:5px 20px 5px 20px;
	font-weight:bold;
	color:#ffffff;
	background-image:url(./images/yuushi/yuushi_title2.gif);
}

#main2 dd{
	background-color:#ffffff;
	padding:10px 20px 10px 20px;
	font-size:14px;
}




/* --------------------------------------------------------------------------------------
 融資に強い（融資申請の流れ）
----------------------------------------------------------------------------------------- */

div#y_step1{
	background-image:url(./images/yuushi/y_step1.gif);
	width:476px;
	height:98px;
	padding:90px 40px 0 250px;
	margin-bottom:20px;
	font-size:14px;
	}

div#y_step2{
	background-image:url(./images/yuushi/y_step2.gif);
	width:476px;
	height:98px;
	padding:90px 40px 0 250px;
	margin-bottom:20px;
	font-size:14px;
	}

div#y_step3{
	background-image:url(./images/yuushi/y_step3.gif);
	width:476px;
	height:98px;
	padding:90px 40px 0 250px;
	margin-bottom:20px;
	font-size:14px;
	}

div#y_step4{
	background-image:url(./images/yuushi/y_step4.gif);
	width:476px;
	height:98px;
	padding:90px 40px 0 250px;
	margin-bottom:20px;
	font-size:14px;
	}

/* --------------------------------------------------------------------------------------
 融資に強い（創業融資成功事例）
----------------------------------------------------------------------------------------- */

table.yuushi2{
	border-collapse:collapse;
	width:766px;
	margin-bottom:20px;
	border-left:1px solid #cccccc;
	border-top:1px solid #cccccc;
	}
table.yuushi2 td{
	border-bottom:1px solid #cccccc;
	border-right:1px solid #cccccc;
	text-align:center;
	background-color:#ffffff;
	padding:5px 0 5px 0;
}

table.yuushi2 th{
	border-bottom:1px solid #cccccc;
	border-right:1px solid #cccccc;
	text-align:center;
	background-image:url(./images/yuushi/yuushi_th.gif);
	height:29px;
	padding-top:3px;
	font-weight:bold;
}

table.yuushi2 th.yuushi{
	border-bottom:1px solid #cccccc;
	border-right:1px solid #cccccc;
	text-align:center;
	background-image:url(./images/yuushi/yuushi_title2.gif);
	height:28px;
	padding-top:4px;
	color:#ffffff;
	font-size:15px;
}

/* --------------------------------------------------------------------------------------
 融資全体
----------------------------------------------------------------------------------------- */

div.text_top{
	width:766px;
	height:20px;
}

div.text_middle{
	width:706px;
	background-image:url(./images/yuushi/text_middle.gif);
	background-repeat:repeat-y;
	padding:10px 30px 10px 30px;
	font-size:14px;
}


div.text_bottom{
	width:766px;
	height:20px;
	margin-bottom:20px;
}


/* --------------------------------------------------------------------------------------
 最新金融情報
----------------------------------------------------------------------------------------- */

p.day{
	border-bottom:1px dotted #cccccc;
	font-weight:bold;
	color:#148ac5;
	}

div.diary{
	width:686px;
	background-color:#ffffff;
	border:1px solid #cccccc;
	margin-bottom:20px;
	padding:10px 10px 10px 10px;
	font-size:14px;
	}


p.title{
	width:663px;
	background-color:#e1f4fc;
	padding:5px 0 4px 13px;
	font-weight:bold;
	border-left:10px solid #148ac5;
	}

/* --------------------------------------------------------------------------------------
 資金調達よくあるご質問
----------------------------------------------------------------------------------------- */

div.yuushi_qa{
	width:686px;
	background-color:#ffffff;
	border:1px solid #cccccc;
	margin-bottom:20px;
	padding:10px 10px 0 10px;
	font-size:14px;
	}

table.yuushi_qa{
	width:686px;
	border-collapse:collapse;
	margin-bottom:20px;
}

table.yuushi_qa th{
	height:23px;
	color:#ffffff;
	font-weight:bold;
	padding:5px 0 4px 13px;
	background-image:url(./images/yuushi/th_bg.gif);
}

table.yuushi_qa td{
	width:673px;
	background-color:#d6f2ff;
	padding:5px 0 4px 13px;
	font-size:13px;
	border-bottom:1px solid #ffffff;
}


table.yuushi_answer{
	width:684px;
	border-collapse:collapse;
	margin-bottom:5px;
	border:1px solid #cccccc;
}

table.yuushi_answer th{
	height:23px;
	color:#148ac5;
	font-weight:bold;
	padding:5px 0 4px 13px;
	background-image:url(./images/yuushi/th_bg2.gif);
}

table.yuushi_answer td{
	width:660px;
	background-color:#ffffff;
	padding:15px 13px 4px 13px;
	font-size:13px;
}



/* --------------------------------------------------------------------------------------
 追加　2010/12/21
----------------------------------------------------------------------------------------- */

div.flow_waku{
	width:636px;
	background-color:#fefaf1;
	padding:20px 0 0 130px;
}

div#pack{
	width:459px;
	height:181px;
	background-image:url("./images/pack.jpg");
	padding-top:577px;
	padding-left:307px;
	margin-bottom:20px;
}

/* --------------------------------------------------------------------------------------
 追加　2011/10/24
----------------------------------------------------------------------------------------- */

div#staff_move{
	width:790px;
	background-color:#fdf8e5;
	margin-bottom:20px;
	margin-left:17px;
	padding:20px 0px 0px 60px;
}

div.staff_move{
	width:136px;
	background-color:#ffffff;
	padding:15px 15px 15px 15px;
	float:left;
	margin-right:20px;
	margin-bottom:20px;
	text-align:center;
}

div.staff_move_profile{
	width:808px;
	background-color:#fdf8e5;
	margin-bottom:20px;
	padding:20px;
}
#staff_move .clear{
	margin-left:11px;
}

div.syoukai{
	background-color:#ffffff;
	padding:20px 20px 20px 20px;
	margin-bottom:20px;
}


div.syoukai td{
	vertical-align:top;
}

table.hobby{
	border-collapse:collapse;
	width:726px;
	border-left:1px solid #cccccc;
	border-top:1px solid #cccccc;
	}
table.hobby td{
	border-bottom:1px solid #cccccc;
	border-right:1px solid #cccccc;
	text-align:left;
	background-color:#ffffff;
	padding:5px 15px 5px 15px;
}

table.hobby th{
	width:115px;
	border-bottom:1px solid #cccccc;
	border-right:1px solid #cccccc;
	text-align:left;
	font-weight:bold;
	background-color:#fafafa;
	padding:5px 15px 5px 15px;
}

table.kokuzei{
	width:514px;
	margin-bottom:20px;
}

table.kokuzei th{
	text-align:center;
	font-weight:bold;
	padding-bottom:15px;
}

table.kokuzei td{
	width:247px;
	padding:0 5px 10px 5px;
	vertical-align:top;
}

/* --------------------------------------------------------------------------------------
 追加　2012/01/11
----------------------------------------------------------------------------------------- */

div.omoi{
  width:706px;
  background-color:#fff;
  padding:30px;
  margin-bottom:20px;
  font-size:15px;
  border:1px solid #eee;
}

table.omoi{
  width:706px;
  margin-bottom:10px;
}

table.omoi td{
  vertical-align:top;
}

div.omoi img{
  margin:0 10px 0 10px;
}

/* --------------------------------------------------------------------------------------
 追加　2012/01/30
----------------------------------------------------------------------------------------- */

div.unification{
	background-image:url("./images/new7bg.gif");
  background-repeat:repeat-y;
}

/* --------------------------------------------------------------------------------------
 追加　2012/08/08
----------------------------------------------------------------------------------------- */
#jyoseikin_chart{
	width:296px;
	background-image:url(./images/zyoseikin_flow01.gif);
	background-repeat:no-repeat;
	padding-top: 52px;
	padding-left: 374px;
  padding-bottom: 20px;
}

/* --------------------------------------------------------------------------------------
 hタグ
----------------------------------------------------------------------------------------- */

#main2 h3{
	width:494px;
	height:21px;
	background-image:url("./images/common_img/h3.gif");
	margin-bottom:15px;
	font-weight:bold;
	padding:2px 0 0 20px;
	}


#main3 h3{
	width:494px;
	height:21px;
	background-image:url("./images/common_img/h3.gif");
	margin-bottom:15px;
	font-weight:bold;
	padding:2px 0 0 20px;
	}

#jyo_h3{
	width:550px;
	height:23px;
	background-image:url("./images/h3.gif");
	background-repeat:no-repeat;
	margin-bottom:15px;
	padding-left:15px;
	font-weight:bold;
	font-size:18px;
	border-left-width: 10px;
	border-left-style: solid;
	border-left-color: #0033FF;
}
/* --------------------------------------------------------------------------------------
 クラス
----------------------------------------------------------------------------------------- */

p.clear{
	clear:both;
	}

.small{
	font-size:11px;
}

.red_bold{
	font-weight:bold;
	color:#bb0000;
}

.color_blue{
	color:#09367F;
}

.red5{
	font-weight:bold;
	color:#bb0000;
	font-size:22px;
	background-color:#ffff40;
}


/* --------------------------------------------------------------------------------------
 a
----------------------------------------------------------------------------------------- */


div#ch_merit2 a{
	font-weight:bold;
	color:#80bd01;
}

div#ch_merit3 a{
	font-weight:bold;
	color:#b12c01;
}

div#ch_merit4 a{
	font-weight:bold;
	color:#d6b216;
}

div#ch_merit5 a{
	font-weight:bold;
	color:#2ca8b3;
}

/*--------------------------
	  クリア
---------------------------*/

div.clear{
	clear: both;
	visibility:
	hidden;
	height: 0;
	overflow : hidden;
}
/*--------------------------
	yahooリターゲティング用
	クッキーポリシー追加
	2013.4.25
---------------------------*/

.cookiepolicy{
	padding:20px;
	background-color:#fff;
	margin:0 auto;
}
.cookiepolicy_tit{
	font-size:16px;
	font-weight:bold;
	text-align:center;
	padding-top:70px;
}
.cookiepolicy dt{
	text-decoration:underline;
	font-weight:bold;
	text-align:left;
	margin-bottom:5px;
}
.cookiepolicy dd{
	padding-left:20px;
	text-align:left;
	margin-bottom:20px;
}
/*--------------------------
	アコーディオン追加
	2015.1.17
---------------------------*/
h2.ttl10{
	width: 784px;
	height: 147px;
	background: url(./images/top_title10.jpg) no-repeat;
	text-indent: -99999px;
	margin: 50px auto 30px auto;
}
.ttl10{
	margin: 50px 0 30px 0;
}
.accordion{
	list-style: none;
	margin: 0 0 40px 0;
}
.accordion ul{
	list-style: none;
}
.accordion p{
/*	cursor: pointer;*/
	position: relative;
}
#acd_con1 span{
	background: url(./images/acd_title1.jpg);
	width: 850px;
	height: 90px;
	display: block;
	margin: 0 auto;
	text-indent: -9999px;
}

#acd_con2 span{
	background: url(./images/acd_title2.jpg);
	width: 850px;
	height: 90px;
	display: block;
	margin: 0 auto;
	text-indent: -9999px;
}

#acd_con3 span{
	background: url(./images/acd_title3.jpg);
	width: 850px;
	height: 90px;
	display: block;
	margin: 0 auto;
	text-indent: -9999px;
}

#acd_con4 span{
	background: url(./images/acd_title4.jpg);
	width: 850px;
	height: 90px;
	display: block;
	margin: 0 auto;
	text-indent: -9999px;
}
#acd_con5 span{
	background: url(./images/acd_title5.jpg);
	width: 850px;
	height: 90px;
	display: block;
	margin: 0 auto;
	text-indent: -9999px;
}

.accordion>ul>li {
  width: 850px;
  margin: 0 auto;
  padding-bottom: 50px;
}
.acd_con1{
	height: 1851px;
	background: url(./images/acd_con1.jpg);
	position: relative;
}
.acd_con2{
	height: 960px;
	background: url(./images/acd_con2.jpg);
}
.acd_con3{
	/*height: 910px;*/
	background: url(./images/acd_con3.jpg) no-repeat;
}
.acd_con4{
	height: 970px;
	background: url(./images/acd_con4.jpg) no-repeat;
	position: relative;
}
/*.acd_con5 .contact_btn{
	position: absolute;
	bottom: 10px;
	left: 15px;
}
*/.acd_con5{
	height: 1105px;
	background: url(./images/acd_con5.jpg);
	position: relative;
}
.icon_new{
	position: absolute;
	left: 45px;
	top: -10px;
}

.map {
	overflow: hidden;
	width: 830px;
	margin: 0 auto 40px auto;
}
.map .left{
	float: left;
}
.map .right{
	float: right;
}
.btn_company a {
display: block;
width: 367px;
height: 81px;
cursor: pointer;
border: none;
text-indent: -9999px;
background: url(./images/btn_company_off.jpg);
margin: 0 auto 20px auto;
}
.btn_company a:hover{
	background: url(./images/btn_company_on.jpg);
}

/******************************************/

.mb30 {
    margin-bottom: 30px !important;
}

/*****************************************/



/*--------------------------
  お客様の声 2015/12/10
---------------------------*/

div.est_voice_contests_top_in {
  padding: 30px 0;
  margin-bottom: -10px;
}

#article-main section.est_voice {
  text-align:left;
  width: 960px;
  margin: 0 auto 5em;
}

#article-main .est_voice h2 {
  margin: 1.5em 0;
  padding: 0.5em 0 0.5em 1em;
  font-size: 1.8em;
  font-weight: bold;
  color: #fff;
  background-color: #085688;
}

#article-main .est_voice dl dt {
  clear: both;
  margin: 0 0 1em 1em;
  padding: 0.3em 0 0.3em 1em;
  font-size: 1.4em;
  font-weight: bold;
  border-left: 10px solid #19215A;
  border-bottom: 1px solid #CCCCCC;
}

#article-main .est_voice dl dd {
  margin: 0 40px 20px 40px;
  font-size: 1.2em;
}

#article-main .est_voice ul.est_voice_radio {
  padding-bottom:1.5em;
}

#article-main .est_voice ul.est_voice_checkbox {
  padding-bottom:0.5em;
}

#article-main .est_voice ul.est_voice_radio li {
    float: left;
    margin-right: 3em;
    list-style-image: URL(https://vs-group.jp/tax/startup/nagoya-establish/wp/wp-content/themes/estventure/images/off_radio.jpg);
}

#article-main .est_voice ul.est_voice_radio li.on {
    list-style-image: URL(https://vs-group.jp/tax/startup/nagoya-establish/wp/wp-content/themes/estventure/images/on_radio.jpg);
}

#article-main .est_voice ul.est_voice_checkbox li {
    list-style-image: URL(https://vs-group.jp/tax/startup/nagoya-establish/wp/wp-content/themes/estventure/images/off_checkbox.jpg);
}

#article-main .est_voice ul.est_voice_checkbox li.on {
    list-style-image: URL(https://vs-group.jp/tax/startup/nagoya-establish/wp/wp-content/themes/estventure/images/on_checkbox.jpg);
}


/* --------------------------------------------------------------------------------------
 業種別
----------------------------------------------------------------------------------------- */
.gyousyu_h2{
	padding-top:60px;
}
.gyousyu_h2>img {
  display: block;
  margin: 0 auto;
  padding-right: 2px;
}
.gyousyu_sec01 {
  background: url("./images/top_gyousyu_bg02.gif");
  width: 861px;
	background-repeat: repeat-y;
  margin: 0 auto;
  padding-bottom: 30px;
  font-size: 18px;
  line-height: 1.5;
  padding-top: 20px;
}
.gyousyu_sec01 li{
	text-align:left;
	list-style:none !important;
	width:694px;
	margin:0 auto;
	background:url("./images/top_gyousyu13.jpg") repeat-x left bottom;
	padding: 20px 0 40px 0;
}
.gyousyu_sec01 li dt{
	float:left;
	width:199px;
	padding-left:10px;
}
.gyousyu_sec01 li dd{
	float:right;
	width:450px;
}
.gyousyu_sec01 li dd img{
	margin-bottom:15px;
}
.gyousyu_sec01 a:hover{
	opacity:0.85;
	filter: alpha(opacity=85);
	-ms-filter: "alpha( opacity=85 )";
 	background: #fff;
}
/* --------------------------------------------------------------------------------------
 追加　2015/11/10 業種別下層ページ
----------------------------------------------------------------------------------------- */
div#gyousyu_main1{
	width:880px;
	background-color:#FFF;
	font: 16px 'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;
	padding-top:40px;
	}
div#gyousyu_main1 #box2{
	line-height:1.6 !important;
    width: 766px;
    margin: 0 auto;
    padding-bottom: 40px;
}
div#gyousyu_main1 #box2 h3{
	margin-bottom:15px;
	padding: 0 0 20px 35px;
	background:url("./images/midashi01.jpg") no-repeat ;
	border-bottom:3px solid #0e7ec0;
	font-weight:bold;
	font-size: 18px;
	color:#0e7ec0;
	height:10px;
}
div#gyousyu_main1 #box2 h4{
	font-weight:bold;
	font-size: 18px;
	margin-bottom:15px;
	border-bottom:2px dotted #0e7ec0;
	padding-bottom:5px;
}
/*div#gyousyu_main1 #box2 p{
	line-height:1.6 !important;
}
*/.point01{
	background:url("./images/point01.jpg") no-repeat ;
	padding: 10px 0 0 130px;
	height: 33px;
	font-weight:bold;
}
.point02{
	background:url("./images/point02.jpg")no-repeat ;
	padding: 10px 0 0 130px;
	height: 33px;
	font-weight:bold;
}
.point03{
	background:url("./images/point03.jpg")no-repeat ;
	padding: 0px 0 0 130px;
	height: 43px;
	font-weight:bold;
}
.gyousyu_con{
	position:relative;
}
.gyousyu_con img,
.gyousyu_con .contact_box{
	position:relative;
	left:-38px;
}

div#gyousyu_main1 ul {
	margin-left: 20px;
}

div#gyousyu_main1 ul li{
	border-bottom:dotted 1px #CCC;
	margin:0 30px 5px 0px;
	font-weight:bold;
	/*font-size:15px;*/
	}
.list_in{
	border-bottom:dotted 1px #CCC;
	margin:0 30px 5px 0px !important;
	padding-left: 1em;
    text-indent: -1em;
	}


/*--------------------------
  追加：会社設立基礎知識 2015/12/11
---------------------------*/

article#basics_art {
/*    font-family: "游ゴシック", "Yu Gothic", YuGothic, sans-serif;
    font-weight: 700;*/
    font-size: 1.2em;
    padding: 2em 30px;
    line-height: 1.5em;
}

article#basics_art > ol,
article#basics_art > ul {
    padding-bottom: 1.5em;
}

article#basics_art > ol > li ,
article#basics_art > ul > li {
    margin: 0em 0 1em 3em;
}

/* トップページリスト */

article#basics_art > ol#basics_index_list > li {
    list-style-type:none;
    counter-increment:cnt1;
    margin: 1em 0 1em 1em;
    padding-bottom: 1.5em;
    font-size: 1.5em;
    font-weight: 700;
}

article#basics_art > ol#basics_index_list > li:before {
    content: counter(cnt1) ;
    margin-right:0.5em;

	float: left;
	background: #001787;
	width: 1.5em;
	height: 1.5em;
	border-radius: 50%;
	color: #fff;
	text-align: center;
	line-height: 1.5;
	margin-top: -3px;
}

article#basics_art > ol#basics_index_list > li > ol > li {
    list-style-type:none;
    counter-increment:cnt2;
    margin: 1em 0 0em 2em;
    font-size: 0.9em;
}

article#basics_art > ol#basics_index_list > li > ol > li:before {
    content:"【" counter(cnt2) "】";
    margin-right:0.5em;
}


article#basics_art > ol#basics_index_list > li > ol > li > ol > li {
    list-style-type:none;
    counter-increment:cnt3;
    margin: 1em 0 0em 3em;
    font-size: 0.9em;
}

article#basics_art > ol#basics_index_list > li > ol > li > ol > li:before {
    content:"STEP" counter(cnt3);
    margin-right:0.5em;
}

article#basics_art > ol#basics_index_list > li > ol > li > ul > li {
    list-style-type:none;
    margin: 1em 0 0em 3em;
    font-size: 0.9em;
}

article#basics_art > ol#basics_index_list > li > ol > li > ul > li:before {
	content:"◇";
	margin-right: 0.5em;
}


/* 記事 */

article#basics_art h2 {
  margin: 0.5em -30px 2em;
  padding: 0.5em 0 0.5em 1em;
  font-size: 1.5em;
  font-weight: bold;
  color: #fff;
  background-color: #085688;
}

article#basics_art h3 {
  margin: 0.5em -30px 2em;
  padding: 0.5em 0 0.5em 1em;
  font-size: 1.5em;
  font-weight: bold;
  border-left: 8px solid #085688;
  border-bottom: 2px dotted #085688;
}

article#basics_art p {
	margin: 0 0 1.5em 0;
}



/* 記事中の表 */

article#basics_art table {
  font-family: 'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','Osaka','ＭＳ Ｐゴシック',sans-serif;
  border-collapse: collapse;
  border-top: 1px solid black;
  border-left: 1px solid black;
  margin: 2em 0 2em 2em;
}

article#basics_art table td ,
article#basics_art table th {
  border-right: 1px solid black;
  border-bottom: 1px solid black;
  padding: 5px 30px;
}

article#basics_art table th {
	font-weight: 700;
	background-color: #094F9F;
	color:#fff;
}

article#basics_art table td {
	font-weight: 300;
	background-color: #FDF8E5;
}


/*------------------------------------------------------------------------
 追加　2015/12/29
--------------------------------------------------------------------------*/

div.breadcrumbs {
	width: 960px;
	margin:10px auto;
}
div.breadcrumbs.single {
	margin-top: -20px;
	margin-bottom: 20px;
}
div.breadcrumbs_voice {
	text-align: left;
	margin-top: -20px;
	padding: 0 10px 10px 15px;
}

/*------------------------------------------------------------------------
 トップページ 追加　2016/1/8
--------------------------------------------------------------------------*/
/* お申し込みからの流れ */
h2#flow {
	width: 965px;
	height: 166px;
	background: url(./images/top_title04.jpg) no-repeat;
	text-indent: -99999px;
	margin-left: auto;
	margin-right: auto;
}

/* スタッフ紹介 */
h2.tit_staff_intro {
	width: 965px;
	height: 178px;
	background: url(./images/top_title03.jpg) no-repeat;
	text-indent: -99999px;
}

/* お客様の声 */
h2.tit_customer_voice {
	width: 965px;
	height: 164px;
	background: url(./images/top_title05.jpg) no-repeat;
	text-indent: -99999px;
}

/* 設立のお役立ち情報 */
h2.tit_useful_info {
	width: 965px;
	height: 171px;
	background: url(./images/top_title06.jpg) no-repeat;
	text-indent: -99999px;
}

/* ベンチャーサポートの想い */
h2.tit_thought {
	width: 965px;
	height: 172px;
	background: url(./images/top_title08.jpg) no-repeat;
	text-indent: -99999px;
}

/* お問い合わせフォーム */
h2.tit_form {
	width: 965px;
	height: 90px;
	background: url(./images/top_title09.jpg) no-repeat;
	text-indent: -99999px;
}

/* よくある質問
----------------------------------------- */
.top_title07 {
	width: 965px;
	height: 164px;
	background: url(./images/top_title07.png) no-repeat;
	text-indent: -99999px;
}

/* 事業所案内
----------------------------------------- */
.title_bar_jigyousyo {
	width: 850px;
	height: 98px;
	background: url(./images/gaiyou/title_bar_jigyousyo.gif) no-repeat;
	text-indent: -99999px;
	margin: 0 auto;
}

/* 事業所名称 */
.bar_jigyousyo {
	width: 550px;
	height: 40px;
	background: url(./images/gaiyou/bar_jigyousyo.gif) no-repeat;
	text-indent: -99999px;
	margin: 0 auto 7px;
}

/* 総代表 */
.bar_soudaihyou {
	width: 550px;
	height: 40px;
	background: url(./images/gaiyou/bar_soudaihyou.gif) no-repeat;
	text-indent: -99999px;
	margin: 0 auto 7px;
}

/* 代表 */
.bar_daihyou {
	width: 550px;
	height: 40px;
	background: url(./images/gaiyou/bar_daihyou.gif) no-repeat;
	text-indent: -99999px;
	margin: 0 auto 7px;
}

/* 所在地 */
.bar_syozaiti {
	width: 550px;
	height: 40px;
	background: url(./images/gaiyou/bar_syozaiti.gif) no-repeat;
	text-indent: -99999px;
	margin: 0 auto 7px;
}

/* ベンチャーサポート税理士法人 名古屋オフィスアクセス */
.bar_osaka_access {
	width: 550px;
	height: 40px;
	background: url(./images/gaiyou/bar_osaka_access.gif) no-repeat;
	text-indent: -99999px;
	margin: 0 auto 27px;
}

/* 電話番号/ファックス番号 */
.bar_tell_fax {
	width: 550px;
	height: 40px;
	background: url(./images/gaiyou/bar_tell_fax.gif) no-repeat;
	text-indent: -99999px;
	margin: 0 auto 7px;
}

/* 電子メール */
.bar_mail {
	width: 550px;
	height: 40px;
	background: url(./images/gaiyou/bar_mail.gif) no-repeat;
	text-indent: -99999px;
	margin: 0 auto 7px;
}

/* 提携専門家 */
.bar_senmonmka {
	width: 550px;
	height: 40px;
	background: url(./images/gaiyou/bar_senmonmka.gif) no-repeat;
	text-indent: -99999px;
	margin: 0 auto 7px;
}

/* 求人募集 */

.bar_recruit {
  width: 550px;
  height: 40px;
  background: url(./images/gaiyou/bar_recruit.gif) no-repeat;
  text-indent: -99999px;
  margin: 0 auto 7px;
}


/* 求人情報
----------------------------------------- */

.title_bar_recruit {
  width: 850px;
  height: 98px;
  background: url(./images/gaiyou/title_bar_recruit.gif) no-repeat;
  text-indent: -99999px;
  margin: 0 auto;
}


/* 会社設立基礎知識
----------------------------------------- */
.basics_title01 {
	width: 965px;
	height: 164px;
	background: url(./images/basics/basics_title01.png) no-repeat;
	text-indent: -99999px;
}

/* お客様の声
----------------------------------------- */
.top_title05 {
	width: 965px;
	height: 164px;
	background: url(./images/top_title05.jpg) no-repeat;
	text-indent: -99999px;
	margin-bottom: 30px;
}

/*------------------------------------------------------------------------
 追加　2016/1/19 ソーシャルリンク
--------------------------------------------------------------------------*/
.social_links {
	list-style: none;
	margin: 0 0 20px 0;
}
.social_links li {
	display: inline-block;
	margin: 0 10px 0 0;
}
.social_links li a {
	display: block;
	background: -webkit-gradient(linear, left top, left bottom, color-stop(1.00, #135ab0), color-stop(0.00, #0250a1));
	background: -webkit-linear-gradient(#0250a1, #135ab0);
	background: linear-gradient(#0250a1, #135ab0);
	border-radius: 3px;
	color: #fff;
	text-decoration: none;
	padding: 2px 10px;
}
.social_links li a:hover {
	opacity: 0.9;
}


/*------------------------------------------------------------------------
 追加　2016/02/04 しゃべりやすい税理士事務所&4大サービス
--------------------------------------------------------------------------*/

div#content.newContent {
  padding-top: 15px;
}
.maxWImg {
  position: absolute;
  left: 0;
}
.imgStretch {
  max-width: 100%;
  height: auto;
}
.szys {
  padding: 40px 2rem 0;
  margin: 0 auto;
  width: 765px;
  background: #ffffff;
  box-sizing: border-box;
  font: 13px/1.7 'メイリオ', 'Meiryo', 'Hiragino Kaku Gothic Pro', 'ヒラギノ角ゴ Pro W3', 'Osaka', 'ＭＳ Ｐゴシック', sans-serif;
}
.szys {
  margin-top: 237px;
}
.sz, .ys {
  position: relative;
  line-height: 1.75;
  margin-bottom: 80px;
}
.m--1rem {
  margin-top: 1rem;
}
.sz p {
  color: #10599a;
  font-size: 16px;
  text-align: center;
  margin-bottom: 1rem;
}
.sz h4 {
  margin: 0 0 20px 0;
  font-size: 18px;
  color: #005BAC;
  font-weight: bold;
}
.sz .sz_inner {
  margin-top: 20px;
  padding: 40px 40px 20px;
  font-size: inherit;
  background: #faf5e5;
  border: solid 1px #ccc;
}
.sz .sz_inner p {
  color: #000000;
  font-size: 13px;
  text-align: left;
}
.sz .sz_inner p+h4 {
  margin-top: 40px;
}
.ys figcaption {
  color: #666666;
}
.ys .ysBox {
  text-align: left;
  border: #2866a3 solid 2px;
  border-radius: 2.5rem;
  position: relative;
  padding: 128px 2em 2em;
  margin: 60px 0 25px;
}
.ys .ysTtl {
  color: #2866a3;
  font-weight: bold;
  font-size: 2rem;
  overflow: hidden;
  width: 700px;
  text-align: left;
  position: absolute;
  left: -50px;
  top: 5px;
}
.ys .ysTtl .ysTtl--main {
  font-size: 2rem;
  display: inline-block;
  background: #ffffff;
  border-radius: 1rem;
}
.ys .ysTtl .ysTtl--sub {
  font-size: 1.5rem;
  display: block;
}
.ysTtl--01 .ysTtl--main, .ysTtl--02 .ysTtl--main {
  margin-top: 32px;
}
.ysTtl--03 .ysTtl--sub, .ysTtl--04 .ysTtl--sub {
  margin-top: 14px;
}
.ys .ysTtl--01::before {
  content: "";
  width: 136px;
  height: 123px;
  display: inline-block;
  background: url(https://vs-group.jp/tax/startup/osaka-establish/img/vs-yokohama.com/service01_01.png);
  float: left;
  margin-right: 20px;
}
.ys .ysTtl--02::before {
  content: "";
  width: 136px;
  height: 123px;
  display: inline-block;
  background: url(https://vs-group.jp/tax/startup/osaka-establish/img/vs-yokohama.com/service02_01.png);
  float: left;
  margin-right: 20px;
}
.ys .ysTtl--03::before {
  content: "";
  width: 136px;
  height: 123px;
  display: inline-block;
  background: url(https://vs-group.jp/tax/startup/osaka-establish/img/vs-yokohama.com/service03_01.png);
  float: left;
  margin-right: 20px;
}
.ys .ysTtl--04::before {
  content: "";
  width: 136px;
  height: 123px;
  display: inline-block;
  background: url(https://vs-group.jp/tax/startup/osaka-establish/img/vs-yokohama.com/service04_01.png);
  float: left;
  margin-right: 20px;
}
.ys .ysBox p>img {
  position: absolute;
}
.ys .ysBox p>img::after {
  content: "";
}
.ys .ysBox p{
	position: static;
}
.ys .ebook {
  text-align: center;
}
.ys .ysBox p .ebook {
  position: absolute;
}
.ysBox--01 p {
  margin-right: 40%;
}
.ysBox--03 p {
  margin-left: 40%;
}
.ysBox--04 p {
  margin-right: 40%;
}
.ys .ysBox--01 img {
	top: 96px;
	right: -24px;
}
.ys .ysBox--03 img {
	top: 73px;
	left: 12px;
}
.ys .ysBox--04 img {
	top: 73px;
	right: 23px;
}
.arrow_box {
  position: relative;
  background: #ffffff;
  border: 3px solid #3fbade;
}
.arrow_box:after, .arrow_box:before {
  bottom: 100%;
  left: 50%;
  border: solid transparent;
  content: " ";
  height: 0;
  width: 0;
  position: absolute;
  pointer-events: none;
}
.arrow_box:after {
  border-color: rgba(255, 255, 255, 0);
  border-bottom-color: #3fbade;
  border-width: 7px;
  margin-left: -7px;
}
.arrow_box:before {
  border-color: rgba(63, 186, 222, 0);
  border-bottom-color: #3fbade;
  border-width: 11px;
  margin-left: -11px;
}
.ys .btn--ys a {
  border-radius: 0.75rem;
  font-size: 1.25rem;
  padding: 1rem;
  display: block;
}
.ys .btn--ys a:link, .ys .btn--ys a:visited {
  color: #3fbade;
  background-color: #ffffff;
  text-decoration: none;
}
.ys .btn--ys a:hover, .ys .btn--ys a:active {
  color: #ffffff;
  background-color: #3fbade;
}
.arrow {
  display: inline-block;
  width: 68px;
  position: relative;
}
.arrow::before {
  content: "";
  width: 22px;
  height: 22px;
  -webkit-border-radius: 50%;
  border-radius: 50%;
  background: #3fbade;
  display: block;
  margin: 0 auto;
  position: absolute;
  left: 14px;
  top: -16px;
}
.arrow::after {
  content: "";
  left: 8px;
  width: 7px;
  height: 7px;
  border-top: 2px solid #fff;
  border-right: 2px solid #fff;
  -webkit-transform: rotate(45deg);
  transform: rotate(45deg);
  display: block;
  margin: 0 auto;
  position: absolute;
  left: 18px;
  top: -10px;
}
.btn--ys a:hover .arrow::before {
  background: #ffffff;
}
.btn--ys a:hover .arrow::after {
  border-top: 2px solid #3fbade;
  border-right: 2px solid #3fbade;
}

/*------------------------------------------------------------------------
 追加　2016/02/05 ベンチャーサポートは選ばれる理由&お客様アンケート
--------------------------------------------------------------------------*/

.rsn {
  position: relative;
  padding: 40px 2rem 0;
  margin: 0 0 60px;
}
.rsn .rsn_left {
  margin-right: 256px;
  text-align: left;
}
.rsn .rsn_right {
  max-width: 100%;
  height: auto;
  float: right;
}
.rsn ul {
  margin-left: 2rem;
}
.srvy {
  position: relative;
  padding: 40px 2rem 0;
  margin: 0 0 60px;
}
.qs {
  text-align: left;
  margin-top: 3rem;
}
.qs h4 {
  font-size: 1.25rem;
  font-weight: bold;
  color: #0057C2;
}
.qs ol {
  list-style: none;
  line-height: 2em;
  font-size: 1.1rem;
  margin-top: 1rem;
}
.qs ol li{
    background: url(https://vs-group.jp/tax/startup/new/wp/wp-content/themes/estventure/images/survey/bg_title_s.jpg) no-repeat scroll left bottom transparent;
  }
.qs--01, .qs--02 {
  float: left;
  width: 50%;
  box-sizing: border-box;
  padding: 0 1rem;
}
.qs--05 strong{
  font-size: 1.5em;
    color: #555;
}
.srvy_ttl{
  font-size: 2rem;
  color: #696969;
}
.srvy_box{
  text-align: left;
}
.srvy_box p+p {
  margin-top: 1em;
}

/*------------------------------------------------------------------------
 追加　2016/02/12 アンカーテキストリンク追加
--------------------------------------------------------------------------*/
#art_acd_con1_1 {
  background: url(./images/acd_con1.jpg) no-repeat;
  height: 1850px;
  width: 850px;
  margin: 0 auto;
  text-align: left;
}
#art_acd_con1_1 p#con1_1_1 {
  font-size: 2.4em;
  padding: 69px 0 0 75px;
  font-weight: 900;
  font-family: '游明朝';
  color: #075c9c;
}
#art_acd_con1_1 p#con1_1_2 {
  font-size: 1.4em;
  padding: 67px 0 0 75px;
  font-weight: 500;
  font-family: 'Noto Sans Japanese', 'メイリオ', serif;
  line-height: 150%;
}
#art_acd_con1_1 p#con1_1_3 {
  font-size: 1.4em;
  padding: 75px 0 0 30px;
  font-weight: 500;
  font-family: 'Noto Sans Japanese', 'メイリオ', serif;
  line-height: 150%;
  text-align: center;
}
#art_acd_con1_1 dl#con1_1_4 {
  padding: 68px 0 0 45px;
}
#art_acd_con1_1 dl#con1_1_5 {
  padding: 80px 0 0 45px;
}
#art_acd_con1_1 dl#con1_1_6 {
  padding: 140px 0 0 45px;
}
#art_acd_con1_1 dl dt {
  font-size: 2.4em;
  font-weight: 900;
  font-family: '游明朝';
  color: #075c9c;
  padding-bottom: 20px;
}
#art_acd_con1_1 dl dd {
  font-size: 1.2em;
  font-weight: 300;
  font-family: 'Noto Sans Japanese', 'メイリオ', serif;
  padding-bottom: 14px;
  line-height: 170%;
}
#art_acd_con3_1 {
  background: url(./images/acd_con3.jpg) no-repeat;
  /*height: 810px;*/
  width: 850px;
  margin: 0 auto;
}
#art_acd_con3_1 dt {
  font-family: '游明朝';
  font-size: 2.2em;
  font-weight: bold;
  padding: 52px 0 40px 10px;
  text-align: center;
}
#art_acd_con3_1 dd {
  font-family: 'Noto Sans Japanese', 'メイリオ', serif;
  font-size: 1.6em;
  text-align: left;
  padding: 0px 0px 12px 80px;
}
#art_acd_con4_1 {
  font-family: 'Noto Sans Japanese', 'メイリオ', serif;
  font-size: 2em;
  font-weight: 300;
  /* margin: 20px 0 0 0; */
  text-align: center;
  padding: 40px 0 0 0;
}
#art_acd_con4_2 {
  background: url(./images/acd_con4.png) no-repeat;
  font-family: 'Noto Sans Japanese', 'メイリオ', serif;
  width: 850px;
  margin: 0 auto;
  text-align: left;
}
#art_acd_con4_2 dl#con4_2_1 {
  font-size: 1.2em;
  padding: 139px 0 0 185px;
  font-weight: 300;
}
#art_acd_con4_2 dl#con4_2_1 dd {
  margin-bottom: 20px;
}
#art_acd_con4_2 p#con4_2_2 {
  font-size: 1.8em;
  padding: 70px 0 0 260px;
  font-weight: 500;
  line-height: 170%;
}
#art_acd_con5_1 {
  width: 765px;
  padding: 40px 0 10px;
  /* margin: 20px 0 10px 0; */
  margin: 0 auto;
  text-align: left;
  font-size: 1.2em;
  line-height: 1.5em;
  font-family: 'Noto Sans Japanese', 'メイリオ', serif;
  font-weight: 500;
}
#art_acd_con5_2 {
  background: url(./images/acd_con5.jpg) no-repeat;
  height: 872px;
  width: 765px;
  margin: 0 auto 30px auto;
  text-align: left;
}
#art_acd_con5_2 dl {
  padding: 40px 0 150px 50px;
}
#art_acd_con5_2 dt {
  font-family: '游明朝';
  font-size: 2em;
  font-weight: 900;
  color: #075c9c;
  margin: 0 0 16px 0;
}
#art_acd_con5_2 dd {
  font-family: 'Noto Sans Japanese', 'メイリオ', serif;
  font-size: 1.2em;
  font-weight: 300;
  margin-bottom: 16px;
}
span.dotted_blue {
  border-bottom: dotted 2px #165ea5;
}
span.dotted_red {
  border-bottom: dotted 2px red;
}
span.large13 {
  font-size: 1.3em;
}
span.large15 {
  font-size: 1.5em;
}
.red {
  color: red;
}
.blue {
  color: #165ea5;
}
span.orange {
  color: #e76d24;
}
.underline {
  text-decoration: underline;
}
span.bold {
  font-weight: bold;
}
span.bk_yellow {
  background: #fff10e;
}

/*------------------------------------------------------------------------
 追加　2016/02/12 会社概要-求人
--------------------------------------------------------------------------*/

div#gaiyou_recruit p {
    margin-bottom:20px;
}


div#gaiyou_recruit .gaiyou_recruit_title {
    font-size: 18px;
    text-align: left;
    font-weight: bold;
    background: url("images/gaiyou/gaiyou_recruit_bg_title_s.jpg") no-repeat scroll left bottom transparent;
    margin: 30px 0px;
    color: #0057C2;
    padding: 0 10px 5px;
}

div#gaiyou_recruit table {
    text-align: left;
    margin-left: auto;
    margin-right: auto;
    margin-bottom: 15px;
}

div#gaiyou_recruit table  td {
    padding: 10px 14px;
}

div#gaiyou_recruit table.grtable_table1 th {
    padding: 10px 14px;
    width:100px;
    background: #f0f0f0;
    border-bottom: 1px #FFF solid;
}

div#gaiyou_recruit table.grtable_table1  td {
    background: #fff;
    border-bottom: 1px #eeeeee solid;
}


div#gaiyou_recruit h3 {
    background: url(images/gaiyou/title_icon.png) 15px 10px no-repeat;
    margin: 0px 30px 20px;
    padding: 10px 43px;
    font-size: 20px;
    text-align: left;
    font-weight: bold;
    line-height: 1em;
    border-bottom: 1px #CCC dotted;
 }
div.seturitu_main1{
    width: 880px;
    background-image: url("./images/seturitu_main_bg.gif");
    background-repeat: repeat-y;
    font: 13px/1.7 'メイリオ', 'Meiryo', 'Hiragino Kaku Gothic Pro', 'ヒラギノ角ゴ Pro W3', 'Osaka', 'ＭＳ Ｐゴシック', sans-serif;
}

/*------------------------------------------------------------------------
 追加　2016/02/16 TOP　Q2table
--------------------------------------------------------------------------*/
#art_acd_con2_1 {
    width: 850px;
    margin: 0 auto;
}
#art_acd_con2_1 table {
  border: #11337A solid 3px;
  border-collapse: collapse;
  border-spacing: 0px;
  font-family: 'Noto Sans Japanese', 'メイリオ', serif;
  margin-top: 30px;
  font-size: 1.1em;
}
#art_acd_con2_1 table+table {
  margin-bottom: 30px;
}
#art_acd_con2_1 table td, #art_acd_con2_1 table th {
  border: #E2EBF2 solid 1px;
  text-align: center;
  padding: 0.5em 0;
}
#art_acd_con2_1 table tr {
  border: none;
}
#art_acd_con2_1 .komonryo table tr td{
  text-align: right;
  padding-right: 1em;
}

#art_acd_con2_1 table .bg--1{
  background-color: #11337A;
  color: #ffffff;
}
#art_acd_con2_1 table .bg--2{
  background-color: #EFF8FF;
}

.tdW_1{
  width: 140px;
}
.tdW_2{
  width: 199px;
}
.tdW_3{
  width: 120px;
}
.tdW_3--2{
  width: 240px;
}
.tdW_4{
  width: 120px;
}
.tdW_5{
  width: 130px;
}
.tdW_6{
  width: 130px;
}
.komonryo {
  font-size: 1.1em;
    text-align: left;
    margin-bottom: 30px;
}
.komonryo table{
  margin-top: 20px;
  width: 50%;
}

.komonryo table td{
  text-align: right;
  padding-right: 1em;
}
.komonryo table th,
.komonryo table td{
  width: 50%;
}
.komonryo h4{
  font-size: 2em;
  color: #1056A7;
}

.zen_num{
  letter-spacing: -3px;
}
/*------------------------------------------------------------------------
 追加　2016/02/19 会社設立パーフェクトサポート
--------------------------------------------------------------------------*/

.contractFlow{
  width: 724px;
  list-style-type: none;
  text-align: center;
  font-family: "游明朝", YuMincho, "ヒラギノ明朝 ProN W3", "Hiragino Mincho ProN", "HG明朝E", "ＭＳ Ｐ明朝", "ＭＳ 明朝", serif;
  background: #F6ECE3;
  padding: 36px 23px;
  margin: 0 auto;
}
.contractFlow li{
	width: 58px;
	float: left;
	font-size: 26px;
	line-height: 1.1;
	background-color: #EAEAEA;
	height: 370px;
	font-weight: bold;
	border: #cccccc solid 1px;
	position: relative;
	margin: 0 15px;
	box-shadow:rgba(0, 0, 0, 0.2) 0px 0px 6px 0px;
	-webkit-box-shadow:rgba(0, 0, 0, 0.2) 0px 0px 6px 0px;
	-moz-box-shadow:rgba(0, 0, 0, 0.2) 0px 0px 6px 0px;
}
.contractFlow li span{
	display: block;
}
.contractFlow li:after,.contractFlow li:before{
	left: 100%;
 top: 50%;
 border: solid transparent;
 content: " ";
 height: 0;
 width: 0;
 position: absolute;
 pointer-events: none;
}
.contractFlow li:after {
 border-left-color: #EAEAEA;
 border-width: 15px;
 margin-top: -15px;
}
.contractFlow li:before {
 border-left-color: #cccccc;
 border-width: 17px;
 margin-top: -17px;
}
.contractFlow li:nth-child(8):after {
 border-left-color: #EAEAEA;
 border-width: 0px;
 margin-top: 0px;
}
.contractFlow li:nth-child(8):before {
 border-left-color: #cccccc;
 border-width: 0px;
 margin-top: 0px;
}
.contractFlow li span:first-child {
	color: #2A85B6;
	font-size: 34px;
	padding-bottom: 10px;
}
.contractFlow li a{
	display: block;
	padding: 16px;
	box-sizing: border-box;
	height: 370px;
}
.contractFlow li a:link,
.contractFlow li a:visited,
.contractFlow li a:hover,
.contractFlow li a:active{
	text-decoration: none;
	color: inherit;
}
.tal{
	text-align: left;
}
.tac{
	text-align: center;
}
/*------------------------------------------------------------------------
 追加　2016/03/04 よくある質問Q4修正
--------------------------------------------------------------------------*/
#art_acd_con4_2 {
 background: transparent;
}
#art_acd_con4_2 p#con4_2_2 {
 padding: 24px 0 0 260px;
}
#con4_2_1 {
 border: #A5CEFC solid 4px;
 background: url(images/acd_con4_07.png);
 padding: 47px 0 35px;
 font-size: 16px;
 margin: 80px 0 20px;
 position: relative;
}
.fivePoints_title {
 position: absolute;
 right: 0;
 left: 0;
 top: -45px;
 text-align: center;
}
.fivePoints {
 padding-left: 125px;
}
.fivePoints li {
 padding: 0 0 0 44px;
 line-height: 2;
}
.fivePoints li:nth-child(1) {
 background: url(images/acd_con4_02.png) left center no-repeat;
}
.fivePoints li:nth-child(2) {
 background: url(images/acd_con4_03.png) left center no-repeat;
}
.fivePoints li:nth-child(3) {
 background: url(images/acd_con4_04.png) left center no-repeat;
}
.fivePoints li:nth-child(4) {
 background: url(images/acd_con4_05.png) left center no-repeat;
}
.fivePoints li:nth-child(5) {
 background: url(images/acd_con4_06.png) left center no-repeat;
}
.otherPoints {
 display: block;
 text-align: center;
 padding-top: 40px;
}

.askImg {
 float: left;
}
.askTell {
 text-align: center;
 padding-top: 40px;
 clear: both;
}

/*------------------------------------------------------------------------
 追加　2016/03/10 電子認証ページ追加
--------------------------------------------------------------------------*/
.denshi ul{
  list-style: none;
}

.denshi ul li span i{
margin:0 0.5em;
}

.wrap850 {
  width: 850px;
  margin: 0 auto;
  padding: 2rem;
  box-sizing: border-box;
}
.descBox {
  padding: 40px 40px;
  font-size: inherit;
  background: #faf5e5;
  border: solid 1px #ccc;
}
.denshi p+p{
  margin-top: 1em;
}
.if_vs{
  text-align: center;
  margin:60px 0;
  font-size: 1.3em;
}
/*------------------------------------------------------------------------
 追加　2016/03/11 国金面接事前シミュレーションページ追加
--------------------------------------------------------------------------*/
.top_title10 {
	width: 965px;
	height: 164px;
	background: url(./images/top_title10.png) no-repeat;
	text-indent: -99999px;
}
.kokkin_simu{
			font-family: 'Noto Sans Japanese', 'メイリオ', serif;
}
.kokkin_simu .qa_sec .qa_top {
	counter-increment: q;
	width: auto;
	float: none;
	padding-bottom: 3px;
	margin-top: 2em;
}
.kokkin_simu .qa_sec .qa_top::before {
	content: counter(q);
	display: inline-block;
	background-color: #FBB700;
	border-radius: 50%;
	color: #fff;
	width: 24px;
	height: 24px;
	text-align: center;
	line-height: 24px;
	margin: 0 5px;
}
.kokkin_simu .qa_sec .qa_bottom {
	background: #fff7eb;
	padding: 20px;
	width: auto;
	margin: 0;
	line-height: 1.5;
}
.gridPaper {
	border: #dddddd solid 1px;
	background: url(images/acd_con4_07.png);
	padding: 20px;
	margin: 40px auto;
	box-shadow:rgba(0, 0, 0, 0.0980392) 0px 3px 3px 0px;
	-webkit-box-shadow:rgba(0, 0, 0, 0.0980392) 0px 3px 3px 0px;
	-moz-box-shadow:rgba(0, 0, 0, 0.0980392) 0px 3px 3px 0px;
}
.kokkin_simu .gridPaper {
	list-style: none;
}
.kokkin_simu table {
	border: #11337A solid 3px;
	border-collapse: collapse;
	border-spacing: 0px;
	font-family: 'Noto Sans Japanese', 'メイリオ', serif;
	margin-top: 30px;
	table-layout: fixed;
}
.kokkin_simu table th,
.kokkin_simu table td {
	border: #E2EBF2 solid 1px;
	text-align: center;
	padding: 0.5em 0;
}
.kokkin_simu table tr {
	border: none;
}
.kokkin_simu table .bg--1 {
	background-color: #11337A;
	color: #ffffff;
}
.kokkin_simu table .bg--2 {
	background-color: #EFF8FF;
}
.kokkin_simu .cation {
		text-align: center;
		color: #666;
		font-weight: bold;
}
.kokkin_simu .cation::before{
	content:"※";
	color: red;
	font-weight: bold;
}
.kokkin_simu .tdW_1{
	width: 179px;
}
.kokkin_simu .tdW_2{
	width: 177px;
}
.kokkin_simu .tdW_3{
	width: 311px;
}
.kokkin_simu .tdW_4{
	width: 286px;
}
.ttl03--01 {
	display: block;
	padding: 0.25em;
	font-weight: bold;
	color: #005abc;
	font-size: 1.75em;
	border-bottom: dotted 3px #165ea5;
}
.kokkin_simu .qa_sec .qa_bottom.mgb_40{
	margin-bottom: 40px;
}
/*------------------------------------------------------------------------
 追加　2016/03/15 公証人役場
--------------------------------------------------------------------------*/
.top_title_yakuba {
  width: 965px;
  height: 147px;
  background: url(./images/kigyou/kigyou_yakuba.png) no-repeat;
  text-indent: -99999px;
  margin: 50px auto 10px auto;
}
.large_box13 {
    font-size: 1.3em;
    line-height: 1.5;
}
.large_box13 p+p{
  margin-top: 1em;
}

.orange_bg{
background: #fff7eb;
padding: 20px;
width: auto;
margin: 0;
}
.table--yakuba{
  border: #11337A solid 3px;
  border-collapse: collapse;
  border-spacing: 0px;
  font-family: 'Noto Sans Japanese', 'メイリオ', serif;
  text-align: left;
}
.table--yakuba td, .table--yakuba th {
    border: #E2EBF2 solid 1px;
    padding: 0.5em;
}
.table--yakuba th{
    background-color: #11337A;
    color: #ffffff;
}
.table--yakuba tr:nth-child(2n+1){
    background-color: #EFF8FF;
}
.table--yakuba .tdW_1{
  width: 90px;
}
.table--yakuba .tdW_2{
  width: 80px;
}
.table--yakuba .tdW_3{
  width: 325px;
}
.table--yakuba .tdW_4{
  width: 100px;
}
.table--yakuba .tdW_5{
  width: 100px;
}
.yakuba span.dotted_blue a{
  text-decoration: none;
}
/*------------------------------------------------------------------------
 追加　2016/03/22 法務局
--------------------------------------------------------------------------*/
.top_title_yakuba.homu {
  background: url(./images/kigyou/kigyou_homu.png) no-repeat;
}
.table--yakuba.homu .tdW_1{
  width: 120px;
}
.table--yakuba.homu .tdW_2{
  width: 70px;
}
.table--yakuba.homu .tdW_3{
  width: 80px;
}
.table--yakuba.homu .tdW_4{
  width: 325px;
}
.table--yakuba.homu .tdW_5{
  width: 100px;
}
.homu_box{
  border-bottom: #11337A solid 3px;
}
/*------------------------------------------------------------------------
 追加　2016/9/13
--------------------------------------------------------------------------*/
p.address {
	font-size: 21px;
	margin-bottom: 30px;
	margin-top: 16px;
}
/*------------------------------------------------------------------------
 追加　2016/07/26 基礎知識をお役立ちに追加
--------------------------------------------------------------------------*/
.useful_info_child__title {
	font-family: 'Noto Sans Japanese', 'メイリオ', serif;
	font-weight: bold;
	display: block;
	background-image: linear-gradient( -45deg, #e7711b 25%, #FF9800 25%, #FF9800 50%, #e7711b 50%, #e7711b 75%, #FF9800 75%, #FF9800);
	background-size: 4px 4px;
	box-sizing: border-box;
	width: 900px;
	margin: 1rem auto;
	padding: 0.75rem;
	color: #fff;
	font-size: 2rem;
	position: relative;
}
.useful_info_child__title::before {
	content: "";
	display: block;
	height: 4.5rem;
	box-sizing: border-box;
	border-top: #999 solid 1px;
	border-bottom: #999 solid 1px;
	position: absolute;
	top: -0.25rem;
	left: 0;
	right: 0;
}
.useful_info_child__text {
	font-weight: bold;
	color: #3d3333;
}

/* --------------------------------------------------------------------------------------
2016/10/24 概要
--------------------------------------------------------------------------------------- */
.ggmap {
position: relative;
padding-bottom: 56.25%;
padding-top: 30px;
height: 0;
overflow: hidden;
}

.ggmap iframe,
.ggmap object,
.ggmap embed {
position: absolute;
top: 0;
left: 0;
width: 100%;
height: 100%;
}

/* --------------------------------------------------------------------------------------
2017/01/25  TOP直下　各事業所リンク
--------------------------------------------------------------------------------------- */

/* areaリスト */
.area-list *{
    box-sizing : border-box;
}
.area-list p{
    background    : #11438a;
    width         : 840px;
    margin        : 0 auto;
    font-size     : 15px;
    line-height   : 3em;
    color         : #fff;
    border-radius : 5px 5px 0 0;
}
.area-list ul{
    display         : flex;
    flex-direction  : row;
    flex-wrap       : wrap;
    list-style-type : none;
    width           : 840px;
    margin          : 0 auto;
    background      : #fff;
    padding         : 9px 5px;
    margin-bottom   : 23px;

}
.area-list li{
    width   : 33.3333%;
    padding : 4px 4px 4px;
}
.area-list li a{
    display         : block;
    padding         : 15px 20px;
    color           : #555;
    font-size       : 15px;
    text-decoration : none;
    background      : #ffffff;
    background      : -moz-linear-gradient(top, #ffffff 0%, #f1f1f1 50%, #e1e1e1 51%, #f6f6f6 100%);
    background      : -webkit-linear-gradient(top, #ffffff 0%, #f1f1f1 50%, #e1e1e1 51%, #f6f6f6 100%);
    background      : linear-gradient(to bottom, #ffffff 0%, #f1f1f1 50%, #e1e1e1 51%, #f6f6f6 100%);
    filter          : progid:DXImageTransform.Microsoft.gradient(startColorstr='#ffffff', endColorstr='#f6f6f6', GradientType=0);
    border          : #a0a0a0 1px solid;
    border-radius   : 2px;
    color           : #014892;
    font-weight     : bold;
    letter-spacing  : 0.2em;
}
.area-list li a:hover{
    background : #ffb76b;
    background : -moz-linear-gradient(top, #ffb76b 0%, #ffa73d 50%, #ff7c00 51%, #ff7f04 100%);
    background : -webkit-linear-gradient(top, #ffb76b 0%, #ffa73d 50%, #ff7c00 51%, #ff7f04 100%);
    background : linear-gradient(to bottom, #ffb76b 0%, #ffa73d 50%, #ff7c00 51%, #ff7f04 100%);
    filter     : progid:DXImageTransform.Microsoft.gradient(startColorstr='#ffb76b', endColorstr='#ff7f04', GradientType=0);

    color      : #fff;
}
.flow_link{
    width  : 840px;
    margin : 0 auto;
}
.flow_link h2{
    font-size     : 22px;
    margin-bottom : 10px;
    font-weight   : bold;
    color         : #d23101;
}
.flow_link p{
    line-height : 1.5;
    font-size   : 17px;
    text-align  : left;
}
.flow_link p.flow_link_btn{
    text-align : center;
    margin     : 20px 0;
}
.flow_link p.flow_link_btn a{

}
/* --------------------------------------------------------------------------------------
2017/03/23  みずほ提携コンテンツ
--------------------------------------------------------------------------------------- */

div.teikei{
	font-size:16px;
	line-height:1.5;
}
.teikei_txt01{
	text-align:left;
	width:851px;
	margin:0 auto 30px auto;
}
div.teikei_box01{
	margin-bottom:30px;
	line-height: 0;
}
div.teikei_box01_in{
	padding:30px 70px;
	background:url(./images/teikei_box02.jpg) repeat-y;
	width:711px;
	margin:0 auto;
	line-height: 1.5;
}


/* --------------------------------------------------------------------------------------
2017/05/17  会社設立 物語でわかる 失敗しない10のルール等リンク３つを枠で囲う
--------------------------------------------------------------------------------------- */
.select-media {
    font-size: 17px;
    font-weight: bold;
    background: #ffffff;
    width: 100%;
    position: relative;
    border: 3px solid #2E54A7;
    padding: 17px 0px;
    margin-bottom: 25px;
	margin-top: 25px;
	}

/*ベンチャーサポートグループサイト一覧*/


/*2017/09/01 ベンチャーサポートグループサイトリンク*/

.venture-link {
	text-align: left;
}

.venture-link h2.link_title{
	text-align: center;
}

@media (min-width: 1200px){
	.venture-link .container {
    padding-right: 15px;
    padding-left: 15px;
}
}

.venture-link .container {
    position: relative;
    margin-right: auto;
    margin-left: auto;
    width: 1100px;
	max-width: 100%;
	padding: 30px 0px;
}

@media (min-width: 992px){
	.venture-link .container{
	max-width: 100%;
    width: 960px;
}
}
	

.venture-link .link_title {
    color: #005bb0;
    font-weight: bold;
    font-size: 16px;
    line-height: 1.2;
	margin-bottom: 10px;
}

.venture-link .link_subtitle_6{
    margin-top: 53px !important;
}

.venture-link .link_subtitle_4{
	margin-top: 45px !important;
}

.venture-link .link_subtitle_5{
    margin-top: 27px !important;
}



.venture-link .row {
	display: flex;
	flex-wrap: wrap;
	padding: 0 20px;
}

@media (min-width: 1200px){
	.venture-link .col-12 .col-md-4{
	box-sizing: border-box;
    padding: 0 20px;
	}
}

.venture-link .col-12{
	box-sizing: border-box;
    padding: 0 20px;
	width: 33%;
	}

@media (max-width: 1195px){
	.venture-link .col-12{
	width: 100%;
	padding: 0px;
	}

}

.venture-link .link_subtitle {
    position: relative;
    margin-top: 40px;
    margin-bottom: 10px;
    padding-bottom: 10px;
    border-bottom: 3px solid #dddddd;
}

.venture-link .link_title, .venture-link .link_subtitle {
    color: #005bb0;
    font-weight: bold;
}

.venture-link h3{
	font-size: 20px;
	font-family: inherit;
}

.venture-link h3.link_subtitle:after {
    position: absolute;
    bottom: -3px;
    left: 0;
    z-index: 2;
    width: 40%;
    height: 3px;
    background-color: #0b79e0;
    content: "";
}
 
@media (max-width: 1195px){
	.venture-link h2{
	text-align: center;
	}	
}

.venture-link ul{
	margin: 0;
    padding: 0;
    list-style-type: none;
}

.venture-link ul li{
	padding-bottom: 5px;
}

.venture-link a {
    color: #666666;
    font-weight: bold;
    font-size: 13px;
	text-decoration: none;
}

.venture-link a:hover {
    color: #666666;
    font-weight: bold;
    font-size: 13px;
	text-decoration: underline;
}

@media screen and (min-width: 1200px){
	.venture-link .phone {
    display: none;
}
}

.venture-link ul li a .fa-angle-right{
	position: relative;
}


.venture-link ul li a .fa-angle-right:before {
  content: '';
  width: 6px;
  height: 6px;
  border: 0px;
  border-top: solid 2px #005bb0;
  border-right: solid 2px #005bb0;
  -ms-transform: rotate(45deg);
  -webkit-transform: rotate(45deg);
  transform: rotate(45deg);
  position: absolute;
  top: -8px;
  right: -18px;
}

/*media_banner*/
.main_contents05 .cont_inner #media_banner{
	display: none;
}

@media screen and (max-width: 680px){
	.main_contents05 .cont_inner #media_banner{
	display: block;
}
	.venture-link .link_title {
    font-size: 30px;
}
}

/*レスポンシブ修正*/
@media screen and (min-width: 680px) and (max-width: 1080px){
	#venture-navi,#header,#globalNavi,#footer{
		width: 1080px;
	}
	#header .h_mail{
		right: 40px;
	}
	#header #globalNavi{
		padding: 0 20px;
	}
	#catch_box #top_catch01, #catch_box #top_catch02, #catch_box #top_catch03{
		width: 1080px!important;
	}
	#catch_box{
		width: 1080px!important;
	}
	.main_contents03,.venture-link .container,.venture-link,.main_contents01,.main_contents05 .inner{
		width: 1080px!important;
	}
	.main_contents05 .cont_inner .survey .ranking {
	padding: 0 0 0 25px;
}
	.main_contents01 .ban_set01{
		padding-left: 8px;
	}
	.main_contents03 .inner{
		margin: 0 10px;
	}
}

/* フッター変更 */
.venture-link .ftr{
	display: block;
	box-sizing: border-box;
    padding: 0 10px;
	width: 100%;
}
@media screen and (max-width: 680px){
	.venture-link .ftr{
		padding: 0 0;
	}
}
.venture-link .ftr span{
	color: #005bb0;
	float: left;
}
.venture-link .ftr ul li{
	display: inline-block;
	margin-left: 10px;
}
.venture-link .ftr ul li a{
	font-weight: normal;
}


/* ベンチャーサポートグループサイトリンク ここまで*/
/*20180403追加分*/
.about_table {
    width: 100%;
    margin: 0 auto 40px auto;
}

.top_box_cn02 {
    width: 720px;
}

.top_box_cn01, .top_box_cn02, .top_box_cn03 {
    text-align: left;
    margin: 0 auto;
}

.about_table th {
    width: 180px;
    font-weight: bold;
    color: #2150bf;
    border-bottom: #7cabf3 2px solid;
    text-align: left;
    padding-left: 15px;
}

.about_table td {
    border-bottom: #083d88 2px solid;
    padding: 20px 0;
}

.about_map {
    list-style: none;
    margin-top: 20px;
    margin-right: -24px;
    margin-bottom: 50px;
}

.about_map li {
    float: left;
    padding-right: 16px;
}

.features_sec01 {
	width: 716px;
    margin: 0 auto;
}

.features_sec01 dl {
    margin-bottom: 30px;
    clear: both;
    border: solid 1px #7cabf3;
    overflow: hidden;
}

.features_sec01 dt {
    float: left;
}

.features_sec01 dd {
    float: right;
    padding: 15px;
    width: 389px;
}

.mb_30{
	margin-bottom: 30px;
}

.blue01_xxl {
    color: #1b56b2;
    font-size: 30px;
    font-weight: bold;
}

.top_box_cn03 {
    width: 850px;
}

.top_tbl th, .top_tbl_td01 {
    text-align: center !important;
    vertical-align: middle !important;
}

.top_tbl, .top_tbl th, .top_tbl td {
    border: 1px solid #cacaca;
    border-collapse: collapse;
}

.top_tbl_th01 {
    background: #083d88;
    color: #FFF;
    height: 50px;
    vertical-align: middle;
}

.top_tbl_th02 {
    background: #e0f2ff;
}

.top_tbl td {
    text-align: left;
    vertical-align: top;
    padding: 7px;
}

.font_s {
    font-size: 14px;
}

.mb_50 {
    margin-bottom: 50px!important;
}

.cost_sec04_box, .cost_sec04_box02 {
    border: solid 2px #7cabf3;
	text-align: left;
    padding: 30px;
	list-style: none;
    margin-bottom: 30px;
    line-height: 2;
}

.cost_sec04_box02 li {
    background: url(./images/check_02.png) left 8px no-repeat;
    padding: 0 0 0 30px;
    border-bottom: dotted 2px #cacaca;
    margin-bottom: 10px;
}

.mb_10 {
    margin-bottom: 10px!important;
}

.flowbox {
    position: relative;
    border: solid 3px #7cabf3;
    margin: 0 auto;
    width: 90%;
    padding-top: 30px;
    font-size: 18px;
    text-align: center;
}

.flowbox .flowbox_title {
    position: absolute;
    display: inline-block;
    top: -20px;
    left: 20%;
    padding: 0 9px;
    line-height: 1;
    font-size: 30px;
    background: #FFF;
    color: #00306a;
    font-weight: bold;
}

.flowbox li {
    background: url(./images/check_02.png) left 8px no-repeat;
    padding: 0 0 0 30px;
    margin-bottom: 10px;
    list-style-type: none;
    line-height: 1.5;
}

.subsidy_box01 {
    border: solid 2px #7cabf3;;
    padding: 30px 30px 20px 30px;
    font-weight: bold;
    margin-bottom: 30px;
	text-align: left;
	list-style: none;
}

.subsidy_box01 li {
    background: url(./images/check_02.png) left 8px no-repeat;
    padding: 0 0 0 40px;
    border-bottom: dotted 2px #cacaca;
    margin-bottom: 10px;
    line-height: 2;
}

.service_txt01 p {
    margin-bottom: 20px;
}

.service_txt01 {
    padding: 30px 30px 0 30px;
    line-height: 2;
}

.top_box_cn01 {
    width: 750px;
}

.cost_sec02 {
    margin: 20px 0 30px 0;
    width: 713px;
    border: solid 2px #7cabf3;
    text-align: center;
    padding: 30px 0;
	margin: 0 auto;
}

.hanko{
	margin-bottom: 30px;
}

.top_box_cn02 {
    width: 720px;
}

.llc_tit {
    margin-top: 10px;
    margin-bottom: 20px;
}

.llc_sec01 {
    padding-bottom: 20px;
    width: 720px;
	margin: 0 auto;
}

.llc_sec01 dl {
    margin-bottom: 30px;
    clear: both;
    border: solid 1px #7cabf3;
    overflow: hidden;
}

.llc_sec01 dt {
    float: left;
}

.llc_sec01 dd {
    float: right;
    padding: 15px;
    width: 389px;
}

.llc_tit {
    margin-top: 10px;
    margin-bottom: 20px;
}

.llc_mel01 {
    background: url(./images/llc_bar_tit01.png) no-repeat;
	background-position: top!important;
}

.llc_mel02 {
    background: url(./images/llc_bar_tit02.png) no-repeat;
	background-position: top!important;
}

.llc_mel01 li, .llc_mel02 li {
    background: url(./images/check_02.png) left 8px no-repeat;
    padding: 0 0 0 40px;
    border-bottom: dotted 2px #cacaca;
    margin-bottom: 10px;
    line-height: 2;
}

.llc_voicebox01 {
    border: solid 3px #cc687c;
}

.llc_voicebox01, .llc_voicebox02 {
    position: relative;
    padding: 1.5em 1em;
    border-radius: 0px;
    background: url(./images/box_bg01.gif) repeat;
    margin-bottom: 20px;
    display: inline-block;
    width: 720px;
    text-align: left;
}

.llc_voicebox01 .llc_voicebox_title01, .llc_voicebox02 .llc_voicebox_title02 {
    position: absolute;
    display: inline-block;
    top: -13px;
    left: 10px;
    padding: 0 9px;
    line-height: 1;
    font-size: 19px;
    background: #FFF;
    font-weight: bold;
}

.llc_voicebox01 li, .llc_voicebox02 li {
    background: url(./images/llc_check.png) left 8px no-repeat;
    padding: 0 0 0 40px;
    border-bottom: dotted 2px #cacaca;
    margin-bottom: 10px;
    line-height: 2;
}

.llc_voicebox02 {
    border: solid 3px #8987c3;
}

.llc_voicebox02 .llc_voicebox_title02 {
    color: #1a107f;
}

.r_img {
    float: right;
    padding-left: 20px;
}

.llc_mel01, .llc_mel02 {
    padding-left: 70px;
    padding-top: 75px;
    padding-bottom: 30px;
    margin-top: 50px;
    margin-bottom: 10px;
    line-height: 2;
	width: 636px;
    margin: 0 auto;
    text-align: left;
}

.font_l {
    font-size: 18px;
}

.financing_sec01 {
    padding-bottom: 20px;
    width: 720px;
}

.financing_sec01 dl {
    margin-bottom: 20px;
    clear: both;
    border: solid 1px #7cabf3;
    overflow: hidden;
}

.financing_sec01 dt {
    float: left;
}

.financing_sec01 dd {
    float: right;
    width: 555px;
    padding: 20px 0;
}

.financing_box02 {
    margin: 0 auto;
    padding: 30px 30px 20px 30px;
    font-size: 18px;
    text-align: left;
    background: url(../images/common/box_bg01.gif) repeat;
    border: solid 2px #7cabf3;
    width: 600px;
}

.top_border01 {
    border: solid 2px #7cabf3;
    margin: 0 auto;
    padding: 7px;
}

.mb_60 {
    margin-bottom: 60px;
}

.mb_20 {
    margin-bottom: 20px;
}

.mb_30 {
    margin-bottom: 30px;
}

.mb_15 {
    margin-bottom: 15px;
}

.financing_box02 li {
    background: url(./images/check_02.png) left 8px no-repeat;
    padding: 0 0 0 40px;
    border-bottom: dotted 2px #cacaca;
    margin-bottom: 10px;
    line-height: 2;
}

.blue01_l {
    color: #1b56b2;
    font-size: 18px;
    font-weight: bold;
}

.mb_40 {
    margin-bottom: 40px;
}

.schedule_estab_txt01 {
    background: url(./images/schedule_estab_tit04.png) no-repeat;
}

.left {
    text-align: left;
}

.schedule_estab_txt02 {
    background: url(./images/schedule_estab_tit05.png) no-repeat;
}

.schedule_estab_txt01, .schedule_estab_txt02, .schedule_estab_txt03, .schedule_estab_txt04, .schedule_estab_txt05, .schedule_estab_txt06 {
    padding-left: 70px;
    padding-top: 30px;
    padding-bottom: 30px;
    border-bottom: #04336a 1px solid;
    margin-bottom: 10px;
    line-height: 2;
}

.l_img {
    float: left;
    padding-right: 20px;
}

.schedule_estab_txt03 {
    background: url(./images/schedule_estab_tit06.png) no-repeat;
}

.schedule_estab_txt04 {
    background: url(./images/schedule_estab_tit07.png) no-repeat;
}

.schedule_estab_txt05 {
    background: url(./images/schedule_estab_tit08.png) no-repeat;
}

.schedule_estab_txt06 {
    background: url(./images/schedule_estab_tit09.png) no-repeat;
}


/* --------------------------------------------------------------------------------------
2020/10/22  PC・スマホ　表示・非表示
--------------------------------------------------------------------------------------- */
.pc_only{
  display:block;
}
.sp_only{
  display:none;
}