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

body, div, pre, p, blockquote, form, fieldset, input, textarea, select, option, dl, dt, dd, ul, ol, li, h1, h2, h3, h4, h5, h6, table, th, td, embed, object {
	margin: 0;
	padding: 0;
}
h1, h2, h3, h4, h5, h6 {
	font-style: normal;
	font-weight: normal;
	font-size: 1.0em;
}
img {
	border: 0;
}
ul, li {
	list-style: none;
}
table {
	border-collapse: collapse;
	border: none;
	border-spacing: 0;
}
.clear {
	clear: both;
}
body {
	color: #333;
	font-family : 'Hiragino Kaku Gothic Pro', Meiryo, san-serif;
	font-size: 62.5%; /* 10px */
	line-height: 1.7;
	background-color: #FFF;
	background-image: url(../images/bg_body.jpg);
	background-repeat: repeat;
	background-position: left top;
}
a {
	color: #0271b1;
}
a:hover {
}

h1 {
	font-size: 1em; /* 10px */
	width: 960px;
	margin-right: auto;
	margin-left: auto;
	color: #807c73;
	text-align: right;
	line-height: 1em;
	padding-top: 0.5em;
	text-shadow: 1px 1px 0px #fff;
}
p {
	font-size: 1.2em; /* 12px */
	margin-bottom: 2em;
}
p:last-child {	margin-bottom: 0px!important;}
ul, ol {	font-size: 1.2em;}
.mb0 {	margin-bottom: 0px!important;}
.mb10 {	margin-bottom: 10px!important;}
.mb15 {	margin-bottom: 15px!important;}
.mb20 {	margin-bottom: 20px!important;}
.mb40 {	margin-bottom: 40px!important;}
.center {text-align:center;	}
.left {text-align:left;	}
.right {text-align:right;	}
.txt_bg {
	background-color: #fbf3cc;
	padding-top: 0.1em;
}
.txt_red { color: #C10004!important; }
.txt_blue {	color: #0271b1!important;	}
.txt_brown { color: #a14000!important; }
.txt_green {
	color: #669933!important;
}
.txt_pink {
	color: #FF6666!important;
}
.txt_yellow {
	color: #999900!important;
}
.bg_gray {	background-color:#eee!important; }
.bg_yellow { background-color: #FFFDDA!important; }
.bg_pink {
	background-color: #FFE9E3!important;
}
.bg_green {
	background-color: #E7FFCF!important;
}
.ph_r {
	float: right;
	margin-left: 4em;
	margin-bottom: 2em;
}
.ph_l {
	float: left;
	margin-right: 4em;
	margin-bottom: 2em;
}
.f10 {	font-size: 1em!important;/* 10px */}
.f11 {	font-size: 1.1em!important;/* 11px */}
.f12 {	font-size: 1.2em!important;/* 12px */}
.f14 {	font-size: 1.4em!important;/* 14px */}
table.f9 {
	font-size: 0.9em;
	line-height: 1.2;
}
table.f10 {
	font-size: 1em;
	line-height: 1.4;
}
/* レイアウト */
#header {
	width: 960px;
	margin-right: auto;
	margin-left: auto;
	margin-bottom: 2.5em;
}
#header .logo {
	float: left;
	padding-top: 1em;
}
#header .tel {
	float: right;
	padding-top: 1.5em;
}
#header .inquiry {
	float: right;
	padding-top: 1.5em;
	padding-right: 10px;
}
#gnav {
	background-image: url(../images/gnav_bg.jpg);
	background-repeat: repeat-x;
	width: 100%;
	height: 45px;
}
#gnav ul {
	width: 960px;
	margin-right: auto;
	margin-left: auto;
	padding: 0px;
}
#gnav ul li {
	float: left;
}

#pagebody {
	width: 960px;
	margin-right: auto;
	margin-left: auto;
	margin-bottom: 4em;
}
#left_area {
	float: left;
	width: 190px;
	padding-top: 5px;
}
#side_nav {
	background-image: url(../images/contents_bg.jpg);
	background-repeat: repeat;
	width: 170px;
	-webkit-box-shadow: 0 0 4px 1px rgba(0,0,0,0.10);
	-moz-box-shadow: 0 0 4px 1px rgba(0,0,0,0.10);
	box-shadow: 0 0 4px 1px rgba(0,0,0,0.10);
	margin-left: 5px;
	margin-right: 5px;
	margin-bottom: 15px;
	padding: 5px;
}
#side_nav ul {
}
#side_nav ul li {
	height: 33px;
}
#side_nav ul li img {
	vertical-align: bottom;
}
#side_nav ul ul li {
	height: 23px;
}
#side_nav ul ul li.sub {
	height: 19px;
}

#right_area {
	float: right;
	width: 760px;
	padding-top: 5px;
}
.article {
	background-image: url(../images/contents_bg.jpg);
	background-repeat: repeat;
	-webkit-box-shadow: 0 0 4px 1px rgba(0,0,0,0.10);
	-moz-box-shadow: 0 0 4px 1px rgba(0,0,0,0.10);
	box-shadow: 0 0 4px 1px rgba(0,0,0,0.10);
	padding-top: 15px;
	margin-bottom: 20px;
	width: 750px;
	margin-right: 5px;
	margin-left: 5px;
	padding-bottom: 10px;
}
.article .frame {
	background-image: url(../images/cont_frame_repeat.gif);
	background-repeat: repeat-y;
	width: 730px;
	margin-right: auto;
	margin-left: auto;
}
.article .frame .top {
	background-image: url(../images/cont_frame_top.png);
	background-repeat: no-repeat;
	background-position: center top;
	height: 23px;
	margin-bottom: 2em;
}
.article .frame .btm {
	background-image: url(../images/cont_frame_btm.png);
	background-repeat: no-repeat;
	background-position: center bottom;
	height: 11px;
}
.section {
	width: 690px;
	margin-right: auto;
	margin-left: auto;
	margin-bottom: 4em;
}
.bg_brown {
	background-color: #f2eee2;
	padding-top: 20px;
	padding-bottom: 20px;
}
.bg_brown .w645 {
	width: 645px;
	margin-right: auto;
	margin-left: auto;
	margin-bottom: 1.5em;
}
.bg_brown .inner {
	-webkit-box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
	-moz-box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
	-ms-box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
	box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
	width: 615px;
	margin-right: auto;
	margin-left: auto;
	background-color: #FFF;
	margin-bottom: 20px;
	padding: 15px;
}
.bg_brown .blue {
	background-color: #e5f6ff;
}
.bg_brown .yellow {
	background-color: #fffbe3;
}

#footer {
	width: 100%;
	background-image: url(../images/footer_bg.png);
	background-repeat: repeat-x;
	height: 150px;
	margin-bottom: 2em;
}
#footer .inner {
	width: 960px;
	margin-right: auto;
	margin-left: auto;
}
#footer .inner ul {
	float: left;
	margin-right: 30px;
	padding-top: 1.5em;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
	font-size: 1em;
}
#footer .inner ul li {
	background-image: url(../images/arrow01.png);
	background-repeat: no-repeat;
	padding-left: 1em;
	background-position: 0.1em;
	margin-bottom: 0.5em;
}
#footer .inner ul li a {
	color: #666;
	text-decoration: none;
}
#footer .inner ul li a:hover {
	text-decoration: underline;
}
#footer .inner .r_area {
	width: 324px;
	float: right;
	padding-top: 2em;
}
#footer .inner .logo {
	margin-left: 5px;
}
#footer .inner .tel {
	float: right;
	padding-top: 1.5em;
}
#footer .inner .inquiry {
	float: right;
	padding-top: 1.5em;
	padding-right: 10px;
}
#copy {
	width: 960px;
	margin-right: auto;
	margin-left: auto;
	text-align: center;
	font-size: 1.4em;
	color: #999;
	text-shadow: 1px 1px 0px #fff;
	letter-spacing: 0.1em;
	padding-bottom: 4em;
}
#page-top {
	position: fixed;
	right: 20px;
}
#pankuzu {
	width: 960px;
	margin-right: auto;
	margin-left: auto;
	padding-top: 1em;
	margin-bottom: 1em;
}
#pankuzu li {
	float: left;
	color: #7b6500;
}
#pankuzu a.home {
	border-left-width: 1px;
	border-left-style: solid;
	border-left-color: #e7dcbf;
}
#pankuzu li a {
	background-image: url(../images/pankuzu_bg.png);
	background-repeat: repeat-x;
	height: 26px;
	color: #7b6500;
	text-decoration: none;
	display: block;
	padding-right: 0.5em;
	padding-left: 0.5em;
	line-height: 2.4em;
}
#pankuzu li span {
	padding-left: 0.5em;
	line-height: 2.4em;
}
#pankuzu li a {
	background-image: url(../images/pankuzu_bg.png);
	background-repeat: repeat-x;
	height: 26px;
	color: #7b6500;
	text-decoration: none;
	display: block;
	padding-right: 0.5em;
	padding-left: 0.5em;
	line-height: 2.4em;
}
.article h2 {
	margin-right: auto;
	margin-left: auto;
	width: 730px;
	margin-bottom: 2em;
	}
.article h3 {
	margin-bottom: 1.5em;
}
.article h4 {
	font-size: 1.2em;
	font-weight: bold;
	margin-bottom: 0.5em;
	color: #a14000;
}

/* 共通タイトルボックス */
.ttl_box {
	width: 730px;
	margin-right: auto;
	margin-left: auto;
	height: 120px;
	margin-bottom: 2em;
}
.ttl_box h2 {
	margin-left: 2.5em;
	margin-bottom: 1em;
	padding-top: 2em;
}
.ttl_box p {
	width: 440px;
	margin-left: 2.5em;
	font-size: 1.1em;
	line-height: 1.4em;
}
/* 共通タイトルバー*/
.ttl_bar {
	background-image: url(../images/ttl_bar01.gif);
	background-repeat: no-repeat;
	background-position: left top;
	height: 27px;
	width: 690px;
	padding-left: 1.5em;
	color: #ffffff;
	font-size: 1.5em;
	text-shadow: 1px 1px 0px #b2943b;
	padding-top: 0.1em;
	margin-bottom: 1em!important;
}
/* 共通タイトル　アイコン入り*/
.icon_pencil {
	background-image: url(../images/icon_pencil.png);
	background-repeat: no-repeat;
	padding-left: 2em;
	background-position: left 0.2em;
}
/* 共通テーブル */
table {
	margin-bottom: 2em;
	font-size: 1.2em;
	line-height: 1.4;
	}

th {
	text-align: left;
	padding: 0.5em;
	background-color: #DBEBF8;
	border: 1px solid #CCC;
}
td {
	border: 1px solid #CCC;
	padding: 0.5em;
	background-color: #FFF;
}

/*共通関連するページ*/
#involved {
	background-image: url(../images/involved_bg.jpg);
	background-repeat: repeat;
	width: 690px;
	margin-right: auto;
	margin-left: auto;
}
#involved .inner {
	text-align: center;
	padding: 15px;
}
#involved .inner img {
	display: inline;
	margin-right: 10px;
}
/* トップページ */
#main_visual_wrap {
	width: 960px;
	margin-right: auto;
	margin-left: auto;
	height: 240px;
	background-image: url(../images/main_visual_shadow.png);
	background-position: center bottom;
	background-repeat: no-repeat;
	padding-top: 15px;
	margin-bottom: 20px;
	position: relative;
}
#main_visual_wrap .frame {
	width: 960px;
	height: 240px;
	background-image: url(../images/main_visual_bg.png);
	background-position: left top;
	background-repeat: no-repeat;
	position: absolute;
	left: 0px;
	z-index: 10;
	top: 15px;
}
#idx_ttl_box {
	width: 730px;
	margin-right: auto;
	margin-left: auto;
	height: 66px;
	margin-bottom: 0px;
	background-image: url(../images/idx_h2_bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
	text-align: center;
	padding-top: 15px;
}
#idx_ttl_box h2 {
	margin-bottom: 0.9em;
}
#idx_ttl_box p {
	margin-bottom: 0px;
}
#idx_bt {
	padding-top: 20px;
}
#idx_bt h3 {
	margin-bottom: 0.5em;
}
#idx_bt p {
	margin-bottom: 0.5em!important;
	line-height: 1.4em;
	margin-right: 1em;
	margin-left: 1em;
}
#idx_bt .bt_l {
	width: 325px;
	border: 5px solid #e5e5e5;
	background-color: #f6f6f6;
	float: left;
	margin-right: 10px;
	margin-bottom: 15px;
}
#idx_bt .bt_r {
	width: 325px;
	border: 5px solid #e5e5e5;
	background-color: #f6f6f6;
	float: right;
}

#idx_ttl_box_blogoo {
	width: 730px;
	margin-right: auto;
	margin-left: auto;
	height: 66px;
	margin-bottom: 20px;
	background-image: url(../images/idx_h2_bg_blogoo.jpg);
	background-repeat: no-repeat;
	background-position: left top;
	position: relative;
}
#idx_ttl_box_blogoo h2 {
	position: absolute;
	height: 23px;
	width: 144px;
	margin-left: 290px;
	margin-top: 15px;
}
#idx_ttl_box_blogoo p {
	position: absolute;
	left: 130px;
	top: 43px;
}
#idx_ttl_box_blogoo .rss {
	position: absolute;
	margin-left: 665px;
	margin-top: 10px;
}
/* 税金のお悩みインデックス */
.trouble_idx_ttl {
	background-image: url(../images/trouble_idx_h2_bg.png);
	background-repeat: no-repeat;
	background-position: left top;
}
#trouble_idx_bt {
	padding: 0px;
	width: 710px;
	margin-top: 0px;
	margin-right: -20px;
	margin-bottom: 0px;
	margin-left: 0px;
}
#trouble_idx_bt li {
	float: left;
	margin-right: 20px;
	margin-bottom: 10px;
}
#trouble_idx_bt li img {
	vertical-align:top;
}
/* 税金のお悩みタイトル共通 */
.pt10{ padding-top: 10px;}
#trouble_ttl_box {
	width: 730px;
	margin-right: auto;
	margin-left: auto;
	height: 110px;
	margin-bottom: 1px;
}
#trouble_ttl_box h2 {
	margin-left: 2.5em;
	margin-bottom: 1em;
	padding-top: 2em;
}
#trouble_ttl_box p {
	width: 400px;
	margin-left: 2.5em;
	font-size: 1.1em;
	line-height: 1.4em;
}
/* 税金のお悩み各タイトル背景 */
.inspection_ttl_bg {
	background-image: url(../images/inspection_h2_bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
.tax_return_ttl_bg {
	background-image: url(../images/tax_return_h2_bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
.property_ttl_bg {
	background-image: url(../images/property_h2_bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
.real_estate_ttl_bg {
	background-image: url(../images/real_estate_h2_bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
.donation_ttl_bg {
	background-image: url(../images/donation_h2_bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
.inheritance_ttl_bg {
	background-image: url(../images/inheritance_h2_bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
.emigration_ttl_bg {
	background-image: url(../images/emigration_h2_bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
.interest_ttl_bg {
	background-image: url(../images/interest_h2_bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
.interest_ttl_bg {
	background-image: url(../images/tax_planning_h2_bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
.financial_products_ttl_bg {
	background-image: url(../images/financial_products_h2_bg.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
/* 税金のお悩みサブナビゲーション共通 */
ul#trouble_subnav {
	margin-right: auto;
	margin-left: auto;
	width: 730px;
}
ul#trouble_subnav li {
	float: left;
}
ul#trouble_subnav li img {
	vertical-align:top;
}
/* お尋ね対応サポートの流れ */
ol#inspection04 {
	margin-bottom: 2em;
}
ol#inspection04 li {
	padding-left: 2.4em;
	margin-bottom: 1em;
}
ol#inspection04 li.num01 {
	background-image: url(../images/inspection04_num01.gif);
	background-repeat: no-repeat;
}
ol#inspection04 li.num01 {
	background-image: url(../images/inspection04_num01.gif);
	background-repeat: no-repeat;
}
ol#inspection04 li.num02 {
	background-image: url(../images/inspection04_num02.gif);
	background-repeat: no-repeat;
}
ol#inspection04 li.num03 {
	background-image: url(../images/inspection04_num03.gif);
	background-repeat: no-repeat;
}
ol#inspection04 li.num04 {
	background-image: url(../images/inspection04_num04.gif);
	background-repeat: no-repeat;
}
ol#inspection04 li.num05 {
	background-image: url(../images/inspection04_num05.gif);
	background-repeat: no-repeat;
}
ol#inspection04 li.num06 {
	background-image: url(../images/inspection04_num06.gif);
	background-repeat: no-repeat;
}
/* 相続　不動産オーナー */
ul.inheritance01 {
	margin-bottom: 2em;
}
ul.inheritance01 li {
	line-height: 1.5em;
	margin-bottom: 1.2em;
	list-style-type: disc;
	margin-left: 1.5em;
	font-size: 0.9em;
}
ul.inheritance02 {
	margin-bottom: 0ox;
}
ul.inheritance02 li {
	line-height: 1.5em;
	margin-bottom: 1em;
	list-style-type: disc;
	margin-left: 2em;
	font-size: 1.1em;
	padding-left: 0.1em;
}
/* 海外移住ポイント */
ul.point {
	margin-bottom: 2em;
}
ul.point li {
	background-image: url(../images/icon_pencil.png);
	background-repeat: no-repeat;
	background-position: left top;
	line-height: 1.4em;
	padding-left: 2em;
	margin-bottom: 0.5em;
}
/*海外移住コラム*/
.emi04_bg {
	padding: 15px;
	background-image: url(../images/emi04_read_bg.jpg);
	background-repeat: repeat;
	width: 650px;
	-webkit-box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
	-moz-box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
	-ms-box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
	box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
}
.emi04_bg .ttl_bar {
	background-image: url(../images/emi04_icon01.png);
	background-repeat: no-repeat;
	background-position: left top;
	height: 27px;
	width: 615px;
	padding-left: 2.2em;
	color: #ffffff;
	font-size: 1.5em;
	text-shadow: 1px 1px 0px #b2943b;
	padding-top: 0.1em;
	margin-bottom: 1em!important;
}

/* 国ごとの税制 */
.tax_system {
}
.tax_system ul.tab {
	width: 690px;
	margin-bottom: 1.5em;
}
.tax_system ul.tab li {
	float: left;
	width: 172px;
	margin-right: 1px;
}
.tax_system ul.tab li.last {
	float: left;
	width: 171px;
	margin-right: 0px;
}
.tax_system ul.tab li a {
	background-color: #00589c;
	display: block;
	text-align: center;
	padding: 0.2em;
	color: #FFF;
	text-decoration: none;
}
.tax_system ul.tab li a:hover {
	background-color: #004072;
}
.tax_system ul.tab li a.active {
	background-color: #004072;
}
.tax_system table {
	width: 690px;
	font-size: 1em;
	line-height: 1.4;
}
.tax_system table th {
	text-align: left;
	padding: 0.5em;
	background-color: #DBEBF8;
	border: 1px solid #CCC;
}
.tax_system table td {
	border: 1px solid #CCC;
	padding: 0.5em;
	background-color: #FFF;
}
/* 料金 */
.plice_list {
}
.plice_list table {
		width: 690px;
}
.plice_list table th {
}
.plice_list table td {
}
.plice_list h3 {
}
/*お問合せ*/
#inquiry {
	margin-bottom: 3em;
}
#inquiry th {
	padding: 0.7em;
	color: #333;
	font-weight: normal;
}
#inquiry th img {
	vertical-align: middle;
}
#inquiry sub {
	font-size: 0.9em;
	color: #666;
	line-height: 1.4em;
}
/*お客様からの声*/
table.voice {
	margin-bottom: 1em;
}
table.voice td {
	border-width: 0px;
	line-height: 1.4em;
}
table.voice td.profile01 {
	border-width: 0px;
	background-image: url(../images/voice_icon01.png);
	background-repeat: no-repeat;
	background-position: left 5px;
	padding-left: 40px;
}
table.voice td.profile02 {
	border-width: 0px;
	background-image: url(../images/voice_icon02.png);
	background-repeat: no-repeat;
	background-position: left 5px;
	padding-left: 40px;
}
table.voice td.ttl {
	border-width: 0px;
	color: #a14000;
	text-align: center;
	font-size: 1.2em;
	font-style: italic;
}
/*海外送金Q&A*/
#faq_list {}
#faq_list th {
	border: 1px solid #dddddd;
background: -webkit-gradient(linear, left top, left bottom, color-stop(1.00, #efefef), color-stop(0.00, #fff));
background: -webkit-linear-gradient(#fff, #efefef);
background: -moz-linear-gradient(#fff, #efefef);
background: -o-linear-gradient(#fff, #efefef);
background: -ms-linear-gradient(#fff, #efefef);
background: linear-gradient(#fff, #efefef);

}
#faq_list td {
	border: 1px solid #dddddd;
	vertical-align: top;
}
#faq_list td li {
	font-size: 0.8em;
	margin-bottom: 0.8em;
	line-height: 1.4em;
	background-image: url(../images/arrow01.png);
	background-repeat: no-repeat;
	background-position: left 0.35em;
	padding-left: 0.8em;
}
#faq_list td li a {
	text-decoration: none;
}
#faq_list td li a:hover {
	text-decoration: underline;
}
.faq_block h4 {
	font-size: 1.4em;
	font-style: italic;
}
/* 事務所紹介 */
ul#office_subnav {
	margin-right: auto;
	margin-left: auto;
	width: 730px;
}
ul#office_subnav li {
	float: left;
}
ul#office_subnav li img {
	vertical-align:top;
}

table.office01 {
	margin-bottom: 0px;
}
table.office01 th {
	background-color: #FFF;
	border-top-width: 0px;
	border-right-width: 0px;
	border-bottom-width: 1px;
	border-left-width: 0px;
	border-bottom-style: dotted;
	border-bottom-color: #d6d3c8;
	font-weight: normal;
}
table.office01 td {
	background-color: #FFF;
	border-top-width: 0px;
	border-right-width: 0px;
	border-bottom-width: 1px;
	border-left-width: 0px;
	border-bottom-style: dotted;
	border-bottom-color: #d6d3c8;
}
#office_book_bg {
	padding: 0px;
	background-image: url(../images/office01_book_bg.jpg);
	background-repeat: no-repeat;
	background-position: center top;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
	width: 645px;
	height: 466px;
}
#office_book_bg table {
	margin-right: auto;
	margin-left: auto;
}
#office_book_bg table th, #office_book_bg table td {
	background-color: transparent;
}

#office_book_bg table th {
	text-align: center;
	padding-top: 15px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
	border-width: 0px;
	font-size: 12px;
	line-height: 16px;
}
#office_book_bg table td {
	text-align: center;
	border-width: 0px;
	padding-bottom: 33px;
}
#office_book_bg table td img {
	-webkit-box-shadow: 2px 3px 5px rgba(0,0,0,0.2);
	-moz-box-shadow: 2px 3px 5px rgba(0,0,0,0.2);
	-ms-box-shadow: 2px 3px 5px rgba(0,0,0,0.2);
	box-shadow: 2px 3px 5px rgba(0,0,0,0.2);
}
#mapCanvas{
	width : 675px;
	height : 400px;
	border-color:#fff;
	border-style:solid;
	border-width:5px;
	-webkit-box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
	-moz-box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
	-ms-box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
	box-shadow: 2px 3px 5px rgba(0,0,0,0.1);
	margin-bottom: 20px;
}.office_root {
}
.office_root img {
	float: left;
}
.office_root .txt {
	float: right;
	width: 420px;
}
.sitemap {
	margin-right: 1em;
}
.sitemap li {
	border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #CCC;
	padding-bottom: 0.5em;
	padding-top: 0.5em;
	font-size: 1.1em;
	background-image: url(../images/arrow01.png);
	background-repeat: no-repeat;
	background-position: left 1.3em;
	padding-left: 1em;
}
.sitemap li .sub01 {
	padding-left: 0.5em;
	padding-top: 0.8em;
}
.sitemap li .sub01 li {
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: none;
	border-left-style: none;
	font-size: 0.8em;
	float: left;
	margin-right: 2em;
	width: 11em;
	line-height: 1.4;
	background-image: none;
	margin-bottom: 1em;
	padding: 0px;
}
.sitemap li ul.sub001 {
	padding-left: 0px;
	padding-top: 0.5em;
}
.sitemap li ul.sub001 li {
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: none;
	border-left-style: none;
	font-size: 0.7em;
	margin-right: 1.5em;
	width: 12em;
	margin-bottom: 1em;
	line-height: 1.4;
	padding-left: 1em;
	background-image: url(../images/arrow01.png);
	background-repeat: no-repeat;
	background-position: left 0.4em;
}
/* 相互リンク */
dl.link {
}
dl.link dt {
	font-size: 1.2em;
}
dl.link dd {
	margin-bottom: 2em;
}


/* グローバルナビ アクティブページ設定 */
/* MENU */
#gnav ul li a{
	display: block;
	text-indent: -1000em;
	width: 160px;
	height: 45px;
}
li#menu1 {
	background: url(../images/gnav01_off.jpg) no-repeat left top;
}
body#trouble li#menu1 {
	background: url(../images/gnav01_on.jpg) no-repeat left top;
}
li#menu1 a:hover{
    background: url(../images/gnav01_on.jpg) no-repeat left top;
}

li#menu2 {
	background: url(../images/gnav02_off.jpg) no-repeat left top;
}
body#tax_system li#menu2 {
	background: url(../images/gnav02_on.jpg) no-repeat left top;
}
li#menu2 a:hover{
    background: url(../images/gnav02_on.jpg) no-repeat left top;
}

li#menu3 {
	background: url(../images/gnav03_off.jpg) no-repeat left top;
}
body#plice_list li#menu3 {
	background: url(../images/gnav03_on.jpg) no-repeat left top;
}
li#menu3 a:hover{
    background: url(../images/gnav03_on.jpg) no-repeat left top;
}

li#menu4 {
	background: url(../images/gnav04_off.jpg) no-repeat left top;
}
body#office li#menu4 {
	background: url(../images/gnav04_on.jpg) no-repeat left top;
}
li#menu4 a:hover{
    background: url(../images/gnav04_on.jpg) no-repeat left top;
}

li#menu5 {
	background: url(../images/gnav05_off.jpg) no-repeat left top;
}
body#inquiry li#menu5 {
	background: url(../images/gnav05_on.jpg) no-repeat left top;
}
li#menu5 a:hover{
    background: url(../images/gnav05_on.jpg) no-repeat left top;
}
li#menu6 {
	background: url(../images/gnav06_off.jpg) no-repeat left top;
}
body#blog li#menu6 {
	background: url(../images/gnav06_on.jpg) no-repeat left top;
}
li#menu6 a:hover{
    background: url(../images/gnav06_on.jpg) no-repeat left top;
}

/*海外金融商品*/
.tbl_txt_left {float:left; }
.tbl_txt_right { float:right;}
.back-to-list {
	background-color: #ececec;
	text-align: center;
	padding: 3px;
}



/*無料相談会*/
.consult_wrap {
	width: 730px;
	background-image: url(../images/consult/consult_top.png);
	background-repeat: no-repeat;
	background-position: center top;
	margin-right: auto;
	margin-left: auto;
	background-color: #d5f4ff;
	padding-top: 25px;
	padding-bottom: 25px;
}
.consult_wrap h2 {
	margin-left: 65px;
	margin-bottom: 25px;
}
.consult_wrap .read {
	width: 640px;
	background-image: url(../images/consult/read_bg.png);
	background-repeat: no-repeat;
	background-position: center top;
	height: 643px;
	padding-right: 25px;
	padding-left: 25px;
	padding-top: 35px;
	margin: auto;
}
.consult_wrap .read h3 {
	text-align: center;
	font-size: 16px;
	font-weight: normal;
	margin-bottom: 20px;
}
.consult_wrap .read p {
	font-size: 13px;
	line-height: 1.65;
}
.consult_wrap .recommend {
	background: #f2ffda;
	width: 690px;
	box-shadow: 1px 1px  2px 0  rgba(0,0,0,0.2);
	-webkit-box-shadow: 2px 2px  2px 0  rgba(0,0,0,0.2);
	-moz-box-shadow: 2px 2px  5px 0  rgba(0,0,0,0.2);
	margin-right: auto;
	margin-bottom: 20px;
	margin-left: auto;
	padding-right: 10px;
	padding-bottom: 20px;
	padding-left: 10px;
	padding-top: 20px;
}

.consult_wrap .merit{
	background: #fff2ee;
	width: 690px;
	box-shadow: 1px 1px  2px 0  rgba(0,0,0,0.2);
	-webkit-box-shadow: 2px 2px  2px 0  rgba(0,0,0,0.2);
	-moz-box-shadow: 2px 2px  5px 0  rgba(0,0,0,0.2);
	margin-top: 20px;
	margin-right: auto;
	margin-bottom: 20px;
	margin-left: auto;
	padding-top: 20px;
	padding-right: 10px;
	padding-bottom: 20px;
	padding-left: 10px;
}

.consult_wrap .recommend .txt-area, .consult_wrap .merit .txt-area {
	float: left;
	width: 560px;
}
.consult_wrap .recommend .txt-area h3, .consult_wrap .merit .txt-area h3 {
	background:url(../images/consult/consult_icon1.gif) no-repeat left;
	color:#333333;
	font-size:18px;
	padding:0 0 0 36px;
	font-weight:bold;
	margin-bottom:8px;
	line-height:1;
}
.consult_wrap .recommend img, .consult_wrap .merit img{
	float:right;
}

.consult_wrap .recommend li, .consult_wrap .merit li {
	background:url(../images/consult/consult_icon2.png) no-repeat left;
	padding:0 0 0 24px;
	display:block;
	font-size:14px;
	margin-bottom:1px;
}

.consult_wrap #profile-wrap {
	width: 680px;
	margin-right: auto;
	margin-left: auto;
}
.consult_wrap #profile-wrap .profile-box {
	background-image: url(../images/consult/profile_bg.gif);
	background-repeat: repeat;
	width: 670px;
	-webkit-box-shadow: 0px 0px 8px 0px rgba(0,0,0,0.2);
	-moz-box-shadow: 0px 0px 8px 0px rgba(0,0,0,0.2);
	box-shadow: 0px 0px 8px 0px rgba(0,0,0,0.2);
	position: relative;
	left: 10px;
	color: #FFF;
	z-index: 1;
	height: 525px;
}
.consult_wrap #profile-wrap .profile-box .ttl-specialist {
	position: absolute;
	top: 10px;
	z-index: 3;
	left: -10px;
}
.consult_wrap #profile-wrap .profile-box .data-area {
	position: absolute;
	top: 60px;
	z-index: 2;
	left: 17px;
	width: 640px;
}
.consult_wrap #profile-wrap .profile-box .data-area img {
	width: 100px;
	float: left;
	margin-right: 20px;
	box-shadow: 2px 2px 5px 0 rgba(0, 0, 0, 0.25);
}
.consult_wrap #profile-wrap .profile-box .data-area .txt {
	width: 520px;
	float: left;
}
.consult_wrap #profile-wrap .profile-box .data-area .txt span {
	font-size: 10px;
	line-height:10px;
	margin-bottom:2px;
}
.consult_wrap #profile-wrap .profile-box .data-area .txt h3 {
	font-size: 16px;
	margin-bottom:7px;
}
.consult_wrap #profile-wrap .profile-box .data-area .txt p {
	font-size:12px;
	line-height:1.4;
}
.consult_wrap #profile-wrap .profile-box .data-area .txt a, .consult_wrap #profile-wrap .profile-box .data-area .txt a:visited {
	color:#FFF;
}
#consult-form {
	width: 690px;
	margin-right: auto;
	margin-left: auto;
	margin-bottom: 20px;
	padding-top: 40px;
}
#consult-form table {
	margin-bottom: 20px;
	background-color: #FFF;
	width: 690px;
}
#consult-form th {
	color: #333333;
	font-weight: normal;
	text-align: left;
	width: 180px;
	font-size: 14px;
	line-height: 1.6;
	background-color: #FFF;
	border: 1px solid #ddd;
	padding: 10px;
}
#consult-form td {
	color: #333333;
	font-size: 14px;
	line-height: 1.6;
	border: 1px solid #dddddd;
	padding: 10px;
}
#consult-form th.border-top {
	border-top: 1px solid #eee;
}
#consult-form td.border-top {
	border-top: 1px solid #eee;
}
#consult-form .fl-left {
	float: left;
}
#consult-form p.ess {
	display: inherit;
	float: right;
	height: 17px;
	margin: 2px 0 0 0;
}
#consult-form input[type="text"],
#consult-form input[type="email"],
#consult-form input[type="tel"],
#consult-form textarea,
#consult-form select {
	border: 1px solid #ccc;
	border-radius: 3px;
	-moz-border-radius: 3px;
	-webkit-border-radius: 3px;
	padding: 5px;
	color: #999;
	font-size: 14px;
	line-height: 1.6;
}
#consult-form .atention {
	background-color: #ffedf3;
}
#consult-form input.w420 {
	width: 420px;
}
#consult-form input.w260 {
	width: 260px;
}
#consult-form input.w470 {
	width: 470px;
}
#consult-form select {
	color: #333333;
}
#consult-form textarea {
	width: 470px;
	line-height: 1.6;
	font-size: 14px;
	padding: 5px;
	color: #aaa;
	font-weight: normal;
}
#consult-form .radio-bt-area {
    border-radius: 3px;
    padding: 4px;
    width: 260px;
    background-color: #ffedf3;
}
#consult-form .bt-area {
	text-align: center;
	margin-right: auto;
	margin-left: auto;
}
#consult-form .f12 {
	font-size: 11px!important;
	line-height: 1.2;
}
#consult-form input:invalid,
#consult-form textarea:invalid,
#consult-form select:invalid {
	background-color: #ffedf3!important;
}
#consult-form #body_ {
	background-color: #fff!important;
}
.error {
	color: #b94a48!important;
	border-color: #ee5f5b!important;
}
.vald_msg {
	display: block;
	color: red;
	margin: 1em 0em;
}

/* 事務所紹介ページ追加 161128 */
.office-switching {
	margin-bottom: 20px;
}
.office-switching ul.tabNavi {
	background-image: url(../images/idx/r_tab_bg.png);
	background-repeat: repeat-x;
	background-position: bottom;
	width: 690px;
	margin-right: auto;
	margin-left: auto;
}
.office-switching ul.tabNavi li{
	float: left;
	list-style: none;
}