@charset "utf-8";

@import url("reset.css");
@import url("layout.css");
@import url("sub.css");


/*==================================================
	サービス・料金  /service/
==================================================*/

#content h2.ttl_service { background: url(/service/img/service_title.jpg) no-repeat; }

#main .main_inner {
	width: 490px;
	margin-left: 11px;
}

#main .main_inner h4 {
	margin: 0 0 5px 0;
	background: url(/service/img/service_stitle_02.jpg) no-repeat;
	width: 490px;
	height: 35px;
	font-size: 1.4em;
	font-weight: bold;
	color: #FFFFFF;
	line-height: 28px;
	text-indent: 27px;
}

.main_inner h5 {
	margin: 0 0 5px 0;
	font-size: 1.2em;
	line-height: 1.2em;
	color: #0051A3;
}

.main_inner p.text {
	margin: 0 0 25px 0;
	font-size: 1.2em;
	line-height: 1.8em;
}

.main_inner .service_index {
	width: 490px;
	clear: both;
}
.service_index div {
	height: 140px;
	width: 240px;
	position: relative;
}

.service_index div span {
	visibility: hidden;
	display: block;
	text-indent: -9999px;
}

.service_index div a {
	display: block;
	height: 140px;
	width: 240px;
	position: absolute;
	left: 0px;
	top: 0px;
}

.service_index div a:link {	color: #000000;	text-decoration: none;}
.service_index div a:visited {	color: #000000;	text-decoration: none;}
.service_index div a:hover {	color: #000000;	text-decoration: none;}

.service_index div ul {
	position: absolute;
	left: 10px;
	top: 80px;
	font-size: 12px;
	line-height: 1.5;
	cursor: pointer;
}

.service_index .service_set01,
.service_index .service_set03,
.service_index .service_set05,
.service_index .service_set07 { float: left; }
.service_index .service_set02,
.service_index .service_set04,
.service_index .service_set06,
.service_index .service_set08 { float: right; }

.service_index .service_set01 a { background: url(/service/img/service_index_01.gif) no-repeat; }
.service_index .service_set01 a:hover { background: url(/service/img/service_index_01_on.gif) no-repeat; }
.service_index .service_set02 a { background: url(/service/img/service_index_02.gif) no-repeat; }
.service_index .service_set02 a:hover { background: url(/service/img/service_index_02_on.gif) no-repeat; }
.service_index .service_set03 a { background: url(/service/img/service_index_03.gif) no-repeat; }
.service_index .service_set03 a:hover { background: url(/service/img/service_index_03_on.gif) no-repeat; }
.service_index .service_set04 a { background: url(/service/img/service_index_04.gif) no-repeat; }
.service_index .service_set04 a:hover { background: url(/service/img/service_index_04_on.gif) no-repeat; }
.service_index .service_set05 a { background: url(/service/img/service_index_05.gif) no-repeat; }
.service_index .service_set05 a:hover { background: url(/service/img/service_index_05_on.gif) no-repeat; }
.service_index .service_set06 a { background: url(/service/img/service_index_06.gif) no-repeat; }
.service_index .service_set06 a:hover { background: url(/service/img/service_index_06_on.gif) no-repeat; }
.service_index .service_set07 a { background: url(/service/img/service_index_07.gif) no-repeat; }
.service_index .service_set07 a:hover { background: url(/service/img/service_index_07_on.gif) no-repeat; }
.service_index .service_set08 a { background: url(/service/img/service_index_08.gif) no-repeat; }
.service_index .service_set08 a:hover { background: url(/service/img/service_index_08_on.gif) no-repeat; }

img.preload{
	display:none;
}

.main_inner .service_index dl {
	width: 240px;
	height: 140px;
	cursor: pointer;
}

.main_inner .service_index dl.list_l {
	float: left;
}

.main_inner .service_index dl.list_r {
	float: right;
}

.main_inner .service_index dt span {
	display: none;
}

.main_inner .service_index dl#rollover01 {
	background-image: url(/service/img/service_index_01.gif);
	background-repeat: no-repeat;
}

.main_inner .service_index dl#rollover02 {
	background-image: url(/service/img/service_index_02.gif);
	background-repeat: no-repeat;
}

.main_inner .service_index dl#rollover03 {
	background-image: url(/service/img/service_index_03.gif);
	background-repeat: no-repeat;
}

.main_inner .service_index dl#rollover04 {
	background-image: url(/service/img/service_index_04.gif);
	background-repeat: no-repeat;
}

.main_inner .service_index dl#rollover05 {
	background-image: url(/service/img/service_index_05.gif);
	background-repeat: no-repeat;
}

.main_inner .service_index dl#rollover06 {
	background-image: url(/service/img/service_index_06.gif);
	background-repeat: no-repeat;
}

.main_inner .service_index dl#rollover07 {
	background-image: url(/service/img/service_index_07.gif);
	background-repeat: no-repeat;
}

.main_inner .service_index dl#rollover08 {
	background-image: url(/service/img/service_index_08.gif);
	background-repeat: no-repeat;
}

.main_inner .list li {
	padding: 0 0 0 10px;
	background: url(/common/img/list_icon.gif) no-repeat 0 0.6em;
	font-size: 1.2em;
	line-height: 1.8em;
}

.main_inner table {
	margin: 30px 0 0 0;
	width: 490px;
	border-collapse: collapse;
}

.main_inner th {
	border: 1px solid #fff;
	padding: 7px 10px;
	font-size: 1.2em;
	_font-size: 0.75em;
}

.main_inner thead th {
	color: #fff;
	background: #333;
	text-align: center;
}

.main_inner thead th span {
	font-weight: normal;
}

.main_inner tbody th {
	color: #fff;
	background: #666;
	font-weight: normal;
	text-align: left;
}

.main_inner td {
	border: 1px solid #fff;
	padding: 7px 10px;
	font-size: 1.2em;
	_font-size: 0.75em;
}

.main_inner thead td {
	color: #000;
	background: #ccc;
	text-align: center;
	font-weight: bold;
}

.main_inner tbody td {
	color: #000;
	background: #e5e5e5;
}

/* audit */
#content h2.ttl_audit { background: url(/service/img/audit_title.jpg) no-repeat; }

#main .main_inner .audit h4 {
	background: url(/service/img/audit_stitle_02.jpg) no-repeat;
}

.main_inner .audit h5 {
	border-left: 4px solid #999;
	margin: 5px 0;
	padding: 0 0 0 5px;
	font-size: 1.4em;
	line-height: 1.2em;
	color: #000;
}

.main_inner .audit p {
	padding: 0 0 15px 0;
	font-size: 1.2em;
	line-height: 1.8em;
}

/* closing */
#content h2.ttl_closing { background: url(/service/img/closing_title.jpg) no-repeat; }

#main .main_inner .closing h4 {
	background: url(/service/img/closing_stitle_02.jpg) no-repeat;
}

.main_inner .closing h5 {
	border-left: 4px solid #999;
	margin: 10px 0 5px 0;
	padding: 0 0 0 5px;
	font-size: 1.4em;
	line-height: 1.2em;
	color: #000;
}

.main_inner .closing p {
	padding: 0 0 15px 0;
	font-size: 1.2em;
	line-height: 1.8em;
}

/* establishment */
#content h2.ttl_establishment { background: url(/service/img/establishment_title.jpg) no-repeat; }

#main .main_inner .establishment h4 {
	background: url(/service/img/establishment_stitle_02.jpg) no-repeat;
}

.main_inner .establishment h5 {
	border-left: 4px solid #999;
	margin: 10px 0 5px 0;
	padding: 0 0 0 5px;
	font-size: 1.4em;
	line-height: 1.2em;
	color: #000;
}

.main_inner .establishment p {
	padding: 0 0 15px 0;
	font-size: 1.2em;
	line-height: 1.8em;
}

.main_inner .establishment .pack {
	margin: 5px 0 15px 0;
	border:3px solid #666;
}

.main_inner .establishment .pack dl {
	display: table;
	width: 484px;
}

.main_inner .establishment .pack dt {
	display: table-cell;
	padding: 5px;
	width: 270px;
	color: #E60012;
	font-size: 1.8em;
	font-weight: bold;
	vertical-align: middle;
}

.main_inner .establishment .pack dd {
	display: table-cell;
	padding: 5px 15px;
	width: 174px;
	color: #fff;
	background: #666;
	font-size: 1.2em;
	font-weight: bold;
	line-height: 2em;
	vertical-align: middle;
}

* html .main_inner .establishment .pack dt {display: inline; zoom: 1;width: 280px;}
* html .main_inner .establishment .pack dd {display: inline; zoom: 1;width: 204px;}
*:first-child+html .main_inner .establishment .pack dt {display: inline; zoom: 1;}
*:first-child+html .main_inner .establishment .pack dd {display: inline; zoom: 1;}

.main_inner .establishment .pack dd span {
	font-size: 1.4em;
}

/* support */
#content h2.ttl_support { background: url(/service/img/support_title.jpg) no-repeat; }

#main .main_inner .support h4 {
	background: url(/service/img/support_stitle_02.jpg) no-repeat;
}

.main_inner .support h5 {
	border-left: 4px solid #999;
	margin: 10px 0 5px 0;
	padding: 0 0 0 5px;
	font-size: 1.4em;
	line-height: 1.2em;
	color: #000;
}

.main_inner .support p {
	padding: 0 0 15px 0;
	font-size: 1.2em;
	line-height: 1.8em;
}

.main_inner .support ol {
	margin: 5px 0 25px 0;
}

.main_inner .support ol li {
	padding: 0 0 15px 0;
	font-size: 1.2em;
	line-height: 1.8em;
}

.main_inner .support ol li ol {
	margin: 0;
}

.main_inner .support ol li ol li {
	padding: 0 0 5px 1em;
	font-size: 1em;
}

.main_inner .support ol li ol li p {
	padding: 0 0 0 2em;
	font-size: 1em;
}

.main_inner .support ol li strong {
	color: #E60012;
	font-size: 1.2em;
}

.main_inner .support ol li ol li strong {
	color: #000;
	font-size: 1em;
}

.main_inner .support .list {
	margin: 0 0 25px 10px;
}

.main_inner .support dl {
	font-size: 1.2em;
	line-height: 1.8em;
}

.main_inner .support dl dt {
	font-weight: bold;
}

/* adviser */
#content h2.ttl_adviser { background: url(/service/img/adviser_title.jpg) no-repeat; }

#main .main_inner .adviser h4 {
	background: url(/service/img/adviser_stitle_02.jpg) no-repeat;
}

.main_inner .adviser h5 {
	border-left: 4px solid #999;
	margin: 10px 0 5px 0;
	padding: 0 0 0 5px;
	font-size: 1.4em;
	line-height: 1.2em;
	color: #000;
}

.main_inner .adviser p {
	padding: 0 0 15px 0;
	font-size: 1.2em;
	line-height: 1.8em;
}

.main_inner .adviser p.lead {
	padding: 0 0 15px 0;
	color: #E60012;
	font-size: 1.4em;
	font-weight: bold;
}

.main_inner .adviser ol {
	margin: 0 0 25px 15px;
}

.main_inner .adviser ol li {
	font-size: 1.2em;
	line-height: 1.8em;
	margin-left: 1.4em;
	text-indent: -1.4em;
}

.main_inner .adviser ol li span {
	color: #E60012;
	font-size: 0.8em;
	font-weight: bold;
}

.main_inner .adviser p.note {
	font-size: 1em;
}

.main_inner .adviser p.note span {
	color: #E60012;
	font-weight: bold;
}

/* succession */
#content h2.ttl_succession { background: url(/service/img/succession_title.jpg) no-repeat; }

#main .main_inner .succession h4 {
	background: url(/service/img/succession_stitle_02.jpg) no-repeat;
}

.main_inner .succession h5 {
	border-left: 4px solid #999;
	margin: 10px 0 5px 0;
	padding: 0 0 0 5px;
	font-size: 1.4em;
	line-height: 1.2em;
	color: #000;
}

.main_inner .succession p {
	padding: 0 0 15px 0;
	font-size: 1.2em;
	line-height: 1.8em;
}

.main_inner .succession .list {
	margin: 0 0 25px 10px;
}

/* finaltax */
#content h2.ttl_finaltax { background: url(/service/img/finaltax_title.jpg) no-repeat; }

#main .main_inner .finaltax h4 {
	background: url(/service/img/finaltax_stitle_02.jpg) no-repeat;
}

.main_inner .finaltax h5 {
	border-left: 4px solid #999;
	margin: 10px 0 5px 0;
	padding: 0 0 0 5px;
	font-size: 1.4em;
	line-height: 1.2em;
	color: #000;
}

.main_inner .finaltax p {
	padding: 0 0 15px 0;
	font-size: 1.2em;
	line-height: 1.8em;
}

.main_inner .finaltax ol li {
	font-size: 1.2em;
	line-height: 1.8em;
	font-weight: bold;
}

.main_inner .finaltax ol li p {
	margin: 0 0 0 20px;
	padding: 0;
	font-size: 1em;
	font-weight: normal;
}

.main_inner .finaltax ol li p.note {
	margin: 15px 0 25px 20px;
}

.main_inner .finaltax dl {
	margin: 0 0 20px 0;
	font-size: 1.2em;
	line-height: 1.8em;
}

.main_inner .finaltax dt {
	font-weight: bold;
}

.main_inner .finaltax dd dl,
.main_inner .finaltax dd dt,
.main_inner .finaltax dd p,
.main_inner .finaltax dd ol li {
	padding: 0;
	font-size: 1em;
	font-weight: normal;
}

.main_inner .finaltax dd dl {
	margin: 0 0 0 20px;
}

.main_inner .finaltax dd strong {
	color: #E60012;
}

/* others */
#content h2.ttl_others { background: url(/service/img/others_title.jpg) no-repeat; }

#main .main_inner .others h4 {
	background: url(/service/img/others_stitle_02.jpg) no-repeat;
}

.main_inner .others h5 {
	border-left: 4px solid #999;
	margin: 10px 0 5px 0;
	padding: 0 0 0 5px;
	font-size: 1.4em;
	line-height: 1.2em;
	color: #000;
}

.main_inner .others p {
	padding: 0 0 15px 0;
	font-size: 1.2em;
	line-height: 1.8em;
}

.main_inner .others li strong {
	color: #E60012;
}

.main_inner .others .list {
	margin: 0 0 25px 10px;
}