@charset "UTF-8";


/*＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝
8pweb.com-kata税務事務所
＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝＝*/

img {
	margin:0px;
	padding:0px;
	border:0px;
}


body {
	margin:0px;
	padding:0px;
	font-size:12px;
	font-family:"ＭＳ Ｐゴシック", Osaka,sans-serif;
	color:#444444;
	line-height:1.3em;
	background-color:#ffffff;
	background:url(bodybuck.jpg);
}


h2 {/*seo用に使用すること,seoのフォントサイズは固定にする*/
	padding-left:30px;
	padding-top:6px;
	font-size:8px;
	font-weight:normal;
	color:#666666;
	line-height:12px;
	position: absolute;
}

#of {/*seo用に使用すること,seoのフォントサイズは固定にする*/
	padding-right:20px;
	padding-top:24px;
	font-size:10px;
	font-weight:normal;
	color:#666666;
	line-height:12px;
	position:relative;
	text-align:right;
}

span{
	color:#ff6600;
	font-weight:bold;
	}

a,
a:link,
a:visited {
	border:0;
	color:#33cccc;
	text-decoration:none;
}

a:hover,
a:active {
	color:#ff3300;
}

.red {
	color:#F00;
	}

.blue{
	color:#09F;
}


.blown{
	color:#C63;
}

#main b.red2 {
	color:#F00;
	font-size:16px;
	}


.green{
	color:#0C3;
	}

.orange{
	color:#F90;
	}

#main b.blue2{
	color:#00F;
	font-size:16px;
}

#bace {
	position:relative;
	width:870px;
	margin:0px auto;
	background: url(bacebuck.jpg) repeat-y center top;
}

#inbace {
	width:850px;
	margin:0px 10px;
}

#header {
	position:relative;
	width:850px;
	height:112px;
	padding:0px;
}

#menu {/*左カラム*/
	position:relative;
	padding:0px;
	float:left;
	width:230px;
}

#menu div.edit{
	margin:12px 4px 6px 10px;
	}

#main{/*右カラム*/
	position:relative;
	padding:0px;
	float:right;
	width:620px;
}

#main h3{
	font-size:20px;
	font-weight:bold;
	margin:12px 8px 6px 16px;
	color:#039;
	line-height:1.3em;
	}

#main h4{
	font-size:16px;
	font-weight:bold;
	margin:12px 8px 6px 18px;
	color:#06F;
	line-height:1.3em;
	}

#main h5{
	font-size:10px;
	font-weight:bold;
	margin:6px 8px 6px 18px;
	color:#39F;
	line-height:1.3em;
	text-align:center;
}

#main h6{
	font-size:12px;
	font-weight:bold;
	margin:18px 8px 6px 18px;
	color:#39F;
	line-height:1.3em;
	text-align:left;
}

div.bog{
	font-size:medium;
	line-height:1.8em;
	}
	
div.bog2{
	font-size:x-large;
	line-height:1.3em;
	}

.bog3{
	font-size:x-large;
	padding:8pt 0 2pt 0;
	}


#main b{
	font-size:larger;
	}

#main div{
	margin:6px 8px 6px 16px;
}

#main div.com{
	margin:6px 8px 6px 16px;
	font-size:16px;
	line-height:1.3em;
}

#main div.clm{
	margin:6px 8px 6px 16px;
	padding:4px;
	line-height:1.1em;
	font-size: x-small;
	border: solid #555 1px;
}

#main div.clm2{
	margin:3px 8px 3px 16px;
	padding:4px;
	line-height:1.1em;
	font-size: x-small;
}

#main div ol{
	margin:4px;
}

#main p{
	margin:12px 8px 4px 16px;
	font-size:small;
	font-weight:bold;
}

#main div.copy{
	margin:6px 8px 6px 72px;
}

#main div.copy{
	margin:6px 8px 6px 72px;
}

#main div.copy2{
	margin:6px 8px 6px 72px;
	font-size:larger;
}

#main div.topmenu{
	margin:0px 8px 0px 16px;
	text-align:right;
}

#main div a.blog{
	color:#f60;
	}

#main h4.tab{
	margin:4px;
	color:#666;
}

#main div.tab{
	margin:4px;
	color:#666;
}

#main h5{
	font-size:medium;
	font-weight:bold;
	margin:0px;
	margin:6px 8px 6px 18px;
	color:#39F;
	line-height:1.3em;
}

#main div.voice{
	margin:6px 8px 18px 18px;
	padding-top:8px;
	border:4px dotted #cccccc;
}

#main div.voice b{
	font-size:14px;
	margin:8px 8px 8px 8px;
	border-bottom: 1px solid #999999;
}

#main div.voice div{
	margin:12px 8px 6px 60px;
}

#main div.news{
	margin:6px 8px 18px 18px;
	padding-top:8px;
	border:4px dotted #33c;
}

#main div.news b{
	font-size:14px;
	margin:8px 8px 8px 8px;
	border-bottom: 1px solid #33c;
	color:#33C;
}

#main div.news div{
	margin:12px 8px 6px 36px;
}

#main div.news small{
	margin:12px 8px 6px 36px;
	color:#33c;
	text-align:right;
}


#bottom {
	font-size:8pt;
	position:relative;
	clear:both;
	vertical-align:top;
	background-color:#ffffff;
	text-align:center;
	margin:4px 0;
}

#bottom h5{
	font-size:14px;
	font-weight:bold;
	margin:0px;
	margin:2px 0px 1px 0px;
	color:#39F;
	line-height:1.3em;
	text-align:center;
}

div#bottom a{
	fint size:small;
	color:#555555;
}
div#bottom a:hover{
	color:#ff3300;
}

#footer {
	position:relative;
	clear:both;
	vertical-align:top;
	background-color:#def0f4;
	width:850px;
	height:120px;
}

#footer div{
	color:#666666;
	font-size:x-small;
	line-height:1.2em;
	padding:4px;
}

#footer div.names{
	margin:4px 4px 4px 375px;
}

#footer div.names2{
	margin:4px 4px 4px 345px;
}


/* クリアー */
br.clear{
	clear:both;
	line-height:0px;
	height:0px;
	font-size:0px;
	margin:0px;
	padding:0px;
	border:none;
}

.texts{
	line-height:1.5em;
}

/*---通常時---
#left_bnr #strong,
#left_bnr #strong a{
	background:url(../common_img/bnr1.jpg) no-repeat;
}

#left_bnr #eco,
#left_bnr #eco a{
	background:url(../common_img/bnr2.jpg) no-repeat;
}

#left_bnr #recruit,
#left_bnr #recruit a{
	background:url(../common_img/bnr3.jpg) no-repeat;
}*/

/*---マウスオーバー---
#left_bnr #strong a:hover {
	background:url(../common_img/bnr1_on.jpg) no-repeat;
}

#left_bnr #eco a:hover {
	background:url(../common_img/bnr2_on.jpg) no-repeat;
}

#left_bnr #recruit a:hover {
	background:url(../common_img/bnr3_on.jpg) no-repeat;
}*/