body {
margin:0 0 0 0;
padding: 0;
text-align: left;
font-size: 14px;
color: #333;
font-family:"Avantgarde","Futura","Gill Sans","Helvetica","ヒラギノ角ゴ Pro W3","Hiragino Kaku Gothic Pro","新ゴ L","ＭＳ Ｐゴシック","MS PGothic","Osaka";
background: #fcfcfc;
}

table td th{text-align:left;}

p {
line-height: 150%;
word-break: break-all;
}

a:link {
 color: #0000FF;
 text-decoration: none;
}

a:visited {
 text-decoration: none;
 color: #990099;
}

a:hover {
 text-decoration: none;
 color: #50515E;
}


img {
margin: 0;
padding: 0;
border: none;
overflow: hidden;
}

input {
font-family: Verdana, Arial, Sans-serif;
margin: 0px;
padding: 4px;
font-size:12px;
}

h2 {
font-size: 16px;
padding: 0 0 0 0;
}

.subtitle {
font-weight:normal;
color:#ccc;
text-align:right;
font-size:10px;
}

h4 {
font-size: 10px;
padding-left: 10px;
padding-right: 10px;
}

h5 {
border-left: 5px solid #FF6600;
margin: 0px 0 0px 0;
padding: 0px 0 0px 0px;
font-size: 12px;
}

form {
padding:0px;
margin:0px;
}

input {
font-family: Verdana, Arial, Sans-serif;
margin: 0px;
padding: 0px;
font-size:14px;
}

textarea {
font-family: Verdana, Arial, Sans-serif;
margin: 0px;
padding: 0px;
font-size:14px;
}

blockquote {
margin: 0 20px;
padding: 0px 0px 0px 0px;
border: 0px dotted #ccc;
background-color: #F5F5F5;
line-height:130%;
font-size:13px;}


.clearfix:after{
clear:both;
content: ",";
display:block;
height: 0px;
visibility:hidden;
}

.clearfix{
min-height: 1px;
}

.clear { 
  display: inline-table; 
}

/* *Hides from IE-mac \*/
* 
html .clear { 
height: 1%;
}

.clear { 
display: block;
}

/*************************
メイン
*************************/
#whole{
margin: 0 auto;
padding:inherit;
}

#container {
width: 880px;
margin: 0 auto;
background-color: #FFFFFF;
border-top: 1px solid #aaaaaa;
border-left: 1px solid #aaaaaa;
border-right: 1px solid #aaaaaa;
}

.red {
color: #FF0000;
}

.top_red {
color: #FF0000;
font-size: 16px;
}

.top_bold {
font-weight: bold;
}


.adgreen {
color: #008000;
}

/*************************
header
*************************/

#header {
width:880px;
height:200px;
margin: 0px;
padding: 0px;
}

#header h1 {
width:653px;
height:17px;
float:left;
margin:0 auto;
padding-top:3px;
padding-left:3px;
font-size: 11px;
display:block;
}

#headimg {
width:657px;
height:180px;
_float:left;
}


#headimg h2{
width:657px;
height:180px;
clear:left;
}


#headimg2 {
float:right;
width:222px;
margin:0px;
padding:0px;
}

/*************************
header_nav
*************************/

#navbody{
width:880px;
height:30px;
}

#navbody p{
padding-left:10px;
text-align:left;
font-size:12px;
text-decoration:none;
}



/*************************
maincontent
*************************/

#main{
width:880px;
margin:0 auto;
padding:0px;
}

.main_left{
float:left;
width:660px;
}

/*************************
leftcontent
*************************/

#leftbody{
width:200px;
margin:0px;
float:left;
}

#leftbody ul{
margin:0;
padding:5px 5px 5px 5px;
}

#leftbody li{
list-style:none;
font-size:13px;
padding-left:10px;
background: transparent url(http://tax.kanae-office.com/image/new/nav_arrow.gif) no-repeat;
background-position:left;
}


/*************************
center_content
*************************/

#centerbody{
width:442px;
padding-left:16px;
float:right;;
border-left:1px solid #aaaaaa;
}

#centerbody_contact{
width:663px;
padding-left:16px;
float:right;;
border-left:1px solid #aaaaaa;
}

#centerbody ul{
margin:0px;
padding:0 0 10 25px;
}

#centerbody li{
list-style:none;
font-size:12px;
margin-top: 10px;
padding-left:20px;
background: transparent url(http://tax.kanae-office.com/image/new/blog_arrow.gif) no-repeat;
background-position:left;
}

.centerbox{
width:442px;
margin-bottom:20px;
}

.centerbox_link{
width:442px;
margin-bottom:20px;
font-size:12px;

}

.seminar{
margin-top:10px;
}

.seminar td{
font-size:12px;
}


#centershita{
width:442px;
min-height:500px;
margin-top:10px;
}


.centerleft{
min-height:420px;
float:left;
width:200px;
margin-top:10px;
padding-left:19px;
border:1px solid #efab32;
}

.centerleft h2{
width:180px;
text-align:center;
font-size:11px;
color:#FF0000;
line-height:130%;
}

.centerleft h3{
width:180px;
text-align:left;
font-size:11px;
line-height:130%;
}

.centerleft h4{
width:180px;
text-align:right;
}


.centerright{
min-height: 420px;
float:right;
width:200px;
margin-top:10px;
padding-left:19px;
border:1px solid #efab32;
}

.centerright h2{
width:180px;
text-align:center;
font-size:11px;
color:#FF0000;
line-height:130%;
}

.centerright h3{
width:180px;
text-align:left;
font-size:11px;
line-height:130%;
}

.centerright h4{
width:180px;
text-align:right;
}



/* ************************
right_content
************************ */

#rightbody{
width:192px;
/*
margin-left:14px;
*/
margin-right:14px;
_margin-right:5px;
float:right;
}


.rightmovie{
margin-bottom:10px;
padding:0px;
border-bottom:1px solid #aaaaaa;
border-top:1px solid #aaaaaa;
border-right:1px solid #aaaaaa;
border-left:1px solid #aaaaaa;
height:159px;
}

.rightimg{
margin-bottom:10px;
}


/*************************
footer
*************************/

#footer{
width:880px;
text-align:center;
font-size:12px;
border-top:1px solid #aaaaaa;
border-bottom:1px solid #aaaaaa;
padding-top:5px;
padding-bottom:30px;
}


/* ************************
profile
************************ */

.profile {
padding:5px 7px 5px 7px;
margin-top: 10px;
font-size:12px;
line-height:200%;
}

.pic {
padding:2px;
margin:0 0 5px 5px;
border:1px solid #ccc;
float:right;
}

.btn {
margin-top:10px;
margin-bottom:10px;
margin-left:110px;
}

.btn2 {
margin-top:10px;
margin-bottom:10px;
margin-left:34px;
}

/* ************************
blog
************************ */
.blog {
padding:5px 7px 5px 7px;
margin-top: 10px;
font-size:12px;
line-height:150%;
}

.entry {
  margin-bottom:10px;
}

.entry h2 { 
font-size: 15px;
padding: 0 0 11px 3px;
background: transparent url(http://tax.kanae-office.com/image/new/blog_bg_title.gif) no-repeat 0 0;
}

.entry .subtitle {
font-weight:normal;
color:#000000;
text-align:right;
font-size:10px;
}

.posted {
text-align:right;
color:#000000;
font-size:10px;
padding-bottom: 5px;
border-bottom: 1px dotted #A6A6A9;
}

#rightbody .menu {
font-size: 12px;
margin: 0 0 15px 0;
padding: 0px;
border: 1px solid #D6DBC6;
}

#rightbody .menu ul {
list-style-type: none;
margin: 0px;
padding: 3px;
}

#rightbody .menu li {
line-height: 130%;
margin: 0;
padding: 4px 3px 3px 20px;
background: transparent url(http://tax.kanae-office.com/image/new/icon.gif) no-repeat 0% 5px;
}

#rightbody .menu h4 {
line-height: 130%;
margin: 0; 
padding: 0px;
}

#rightbody .menu p {
margin: 0; 
line-height:130%;
padding: 5px;
}

#tb_box, #cmt_box {
font-size:12px;
border:1px dotted #ccc;
padding:0 10px;
margin-bottom:10px;
background-color: #F5F5F5;
}

#tb_box .title, #cmt_box .title {
font-weight:bold;
border-bottom:1px dotted #ccc;
padding-bottom:5px;
}

#tb_box .post, #cmt_box .post {
text-align:left;
font-size:10px;
color:#000000;
}

#tb_box p, #cmt_box p { 
line-height: 150%; 
margin: 10px 0;
padding: 0;
}

.content-nav {
  padding: 5px;
  text-align: center;
  margin: 0 0 15px 0;
  font-size: 12px;
  line-height: 130%;
  background-color: #E7FBE7;
  border-top: 1px solid #003366;
  border-bottom: 1px solid #003366;
  font-weight: normal;
  color: #006500;
  }

/* ************************
office
************************ */

.office {
padding:5px 7px 5px 7px;
margin-top: 10px;
font-size:12px;
line-height:200%;
}

/* ************************
media
************************ */
.media {
margin:0 20px 0 20px;
font-size:12px;
}

.media h3 {
color: #80508d;
border-bottom: 3px solid #80508d;
}

.media h4 {
font-weight: bold;
background-color:#FFCC00;
padding:3px 0 3px 10px;
font-size:12px;
}

td.mas1 {
text-align:center;
width: 33%;
}

td.mas2 {
text-align:center;
width: 33%;
}

td.mas3 {
text-align:center;
}

/* ************************
lecture
************************ */
.lecture {
margin:0 20px 0 20px;
font-size:12px;
}

.lecture h3 {
color: #80508d;
border-bottom: 3px solid #80508d;
}

.lecture h4 {
font-weight: bold;
background-color:#FFCC00;
padding:3px 0 3px 10px;
font-size:12px;
}

/* ************************
interview
************************ */
.interview {
padding:5px 7px 5px 7px;
margin-top: 10px;
font-size:12px;
line-height:200%;
}

.red {
color: #FF0000;
}

/* ************************
adviser
************************ */
.adviser {
margin:0 20px 0 20px;
font-size:12px;
}

.adviser h3 {
color: #80508d;
border-bottom: 3px solid #80508d;
}

.adviser h4 {
font-weight: bold;
background-color:#FFCC00;
padding:3px 0 3px 10px;
font-size:12px;
}

/* ************************
price
************************ */
.price {
padding:5px 7px 5px 7px;
margin-top: 10px;
font-size:12px;
line-height:180%;
}

.price td{
font-size:12px;
}





/* ************************
link
************************ */
#centerbody .link ul{
list-style-type: none;
margin: 0px;
padding: 3px;
}

#centerbody .link li{
line-height: 130%;
margin: 0;
list-style:none;
font-size:12px;
padding: 4px 3px 3px 20px;
background: transparent url(http://tax.kanae-office.com/image/new/blog_arrow.gif) no-repeat 0% 5px;
}

/* ************************
book
************************ */
.book {
padding:5px 7px 5px 7px;
margin-top: 10px;
font-size:12px;
line-height:180%;
}

.book .book1 {
margin: 5px 10px 10px 10px;
float: left;
font-size:12px;
line-height:140%;
}

.book .book1 p{
font-size:12px;
line-height:140%;
margin: 5px 0 0 5px;
padding-left: 5px;
}

.book .book1 img{
margin-right: 5px;
}

/* ************************
about
************************ */
.about {
padding:5px 7px 5px 7px;
margin-top: 10px;
font-size:12px;
line-height:200%;
}

/* ************************
policy
************************ */
.policy {
padding:5px 7px 5px 7px;
margin-top: 10px;
font-size:12px;
line-height:200%;
}

.redbold {
color: #FF0000;
font-weight: bold;
}

/* ************************
legal
************************ */
.legal {
padding:5px 7px 5px 7px;
margin-top: 10px;
font-size:12px;
line-height:180%;
}

.legal td{
font-size:12px;
}

/* ************************
contact
************************ */
.contact {
padding:5px 7px 5px 7px;
margin-top: 10px;
font-size:12px;
line-height:180%;
}

/* ************************
report
************************ */
.report {
padding:5px 7px 5px 7px;
margin-top: 10px;
font-size:12px;
line-height:180%;
}

.red3 {
color: #FF0000;
font-weight: bold;
font-size: 13px;
}


/* ************************
topics
************************ */

#subindex {
 padding-bottom:10px;
 margin:0 0 10px 0;
 width:440px;
 height:auto;
 border-bottom:dashed 1px #999;
}
.columns_list_icon {
 width:110px;
 float:right;
 margin-right-20px;
 padding-right:20px;
}
.columns_list_icon img{
 border:none;
 margin:5px 15px 5px 10px;
}
.columns_list_title{
 width:300px;
 margin-left:10px;
 margin-right:5px;
}

.columns_list_title h2{
 font-size:13px;
 line-height:150%;
 font-weight:normal;
 margin:5px 0 0 0;
 width:285px;
}

.columns_list_title p{
 font-size:12px;
 line-height:150%;
 font-weight:normal;
 margin:5px 0 0 0;
 width:285px;
}

.backtomain {
 float:right;
 margin:3px 5px 7px 0;
}

.24 {
 line-height:150%;
 font-size:15px;
 font-weight:normal;
 font-color:#FF0000;
}

.newinfo {
 font-size:11px;
 line-height:150%;
 margin:5px 5px 0 7px;
}

.free_report_box {
 width:400px;
 height:auto;
 font-size:12px;
 line-height:150%;
}

.top_form_title {
 font-size:12px;
 line-height:150%;
 margin-bottom:2px;
}

.koryu_btn_div {
 width:430px;
 height:60px;
 padding-bottom:15px;
 margin-left;10px;
}

.koryu_card_box {
 width:200px;
 height:60px;
 float:left;
 margin-right:20px;
}

.koryu_ginko_box {
 width:200px;
 height:60px;
 float:left;
}