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

/*CSS Information ===============================================

File name: style.css

Table of Contents:
【1】トップページ
【2】当センターが選ばれる理由
【3】ご紹介の流れ
【4】税理士を選ぶ前に
【5】税理士紹介依頼
【6】お問い合わせ
【7】税理士の変更を検討
　【7-1】もっと顧問料を安く
　【7-2】もっと若い税理士
　【7-3】税理士と話が合わない
　【7-4】税理士と連絡が取れない
【8】初めての税理士を検討
　【8-1】料金が不安
　【8-2】人柄のいい税理士がいい
　【8-3】若い税理士がいい
　【8-4】初めてで全てが不安
【9】業務の依頼を検討
【10】コーディネーターの声
【11】成約事例
【12】よくある質問
【13】成功談・失敗談
【14】税理士の方へ
【15】税理士を知ろう
【16】税理士とは
【17】税理士の業務
【18】税理士の料金の決定
【19】サイトマップ
【20】プライバシーポリシー
===============================================================*/


/*---------------------------------------------------------------
【1】トップページ
---------------------------------------------------------------*/

.main_pic {
	width: 720px;
}

#contents .contents01,
#contents .contents02 {
	margin-top: 10px;
}

#contents .box_s {
	float:left;
	width: 228px;
	margin-bottom: 10px;
	border: 1px solid #dadada;
	background: url(../images/top/h2_bar_s.jpg) no-repeat 0px 0px;
	text-align: left;
}

#contents .box_l {
	clear: both;
	width: 473px;
	border: 1px solid #dadada;
	background: url(../images/top/h2_bar_l.jpg) no-repeat 0px 0px;
}

#contents .box_title{
	height: 25px;
}

#contents .box_s .view,
#contents .box_l .view {
	float:right;
	width: 30px;
	padding: 6px 0 0 14px;
	background:url(../images/top/arrow.gif) no-repeat 0px 10px;
}

#contents .box_s h2,
#contents .box_l h2 {
	float:left;
	padding: 5px 0 0 12px;
	font-size: 110%;
	font-weight: bold;
}

#contents .contents01 .section_L {
	float: left;
	width: 475px;
	height:170px;
	background-color: #e4e4e4;
}

#contents .contents01 .section_L h2 {
	width: 224px;
	height: 35px;
}

#contents .contents01 .hajimete {
	float: left;
	width: 224px;
	margin-top: 6px;
	margin-left: 6px;
}

#contents .contents01 .henkou {
	float: right;
	width: 224px;
	margin-top: 6px;
	margin-right:6px;
}

#contents .contents01 .hajimete_contents {
	background: transparent url(../images/top/hajimete_bg.gif) no-repeat scroll 0px 0px;
	height: 122px;
	padding: 2px 5px;
	text-align: left;
}

#contents .contents01 .henkou_contents {
	background: transparent url(../images/top/henkou_bg.gif) no-repeat scroll 0px 0px;
	height: 122px;
	padding: 2px 5px;
	text-align: left;
}

#contents .contents01 .section_L .success {
	background: transparent url(../images/top/success.gif) no-repeat scroll 0px 2px;
	padding-left: 47px;
	line-height: 1.4em;
	color:#CC0000;
	font-weight: bold;
	text-align: left;
}

#contents .contents01 .section_L .failure {
	background: transparent url(../images/top/failure.gif) no-repeat scroll 0px 2px;
	padding-left: 47px;
	line-height: 1.4em;
	color:#003399;
	font-weight: bold;
	text-align: left;	
}


#contents .contents01 .section_L dt {
	margin-top: 3px;
}

#contents .contents01 .section_L dd {
	line-height: 1.3em;
}

#contents .contents01 .section_L p {
	padding: 3px 0 0 3px;
	text-align: right;
}


#contents .contents01 .section_R .choise_point {
	float: right;
	height: 170px;
}

#contents .voice_coordinator img,
#contents .voice_owner img {
	margin-top: 5px;
}

#contents .section_L .voice_coordinator {
	margin-right: 15px;
}

#contents .section_R .choise_point ul{
	clear: both;
	margin: 15px 0 0 10px;
	line-height: 2;
	font-weight: bold;
	font-size: 115%;
}

#contents .hotline img {
	clear: both;
	width: 720px;
	height: 110px;
	margin: 5px 0px;
}

#contents .contents02 .section_L {
	float: left;
	width: 475px;
}


#contents .about_zeirishi .section00,
#contents .about_zeirishi .section01,
#contents .about_zeirishi .section02 {
	margin: 3px;
	padding: 5px 0; 
}

#contents .about_zeirishi .section00 {
	width: 466px;
	text-align: left;
	border-bottom:1px dotted #dadada;
}


#contents .about_zeirishi .section01 {
	float: left;
	width: 230px;
	_width: 221px;
	border-right: 1px dotted #dadada;
	text-align: left;
}

#contents .about_zeirishi .section02 {
	float: right;
	width: 230px;
	text-align: left;
}

#contents .about_zeirishi h3 {
	padding-left: 15px;
	margin-left:7px;
	font-size: 120%;
	font-weight: bold;
	line-height: 1.2;
	background: transparent url(../images/arrow_list.gif) no-repeat 0px 3px; 
}

#contents .about_zeirishi h3 a {
	color: #000000;
	text-decoration: none;
}

#contents .about_zeirishi h3 a:hover {
	color: #980001;
}

#contents .about_zeirishi .section00 p {
	margin: 3px 15px 0 15px;
}

#contents .about_zeirishi .section02 p {
	margin: 3px 5px 0 15px;
}

#contents .about_zeirishi p.link_right {
	padding: 10px;
	text-align: right;
	clear: both;
}

#contents .about_zeirishi .section02 p.link_right {
	/padding: 0 10px 10px;
}

#contents .about_zeirishi ul.first {
	float: left;
	width: 230px;
	margin: 5px 0 0 0;
}

#contents .about_zeirishi .section01 ul.first,
#contents .about_zeirishi .section01 ul.second {
	float: left;
	width: 112px;
	_width: 100px;
	margin: 5px 0 0 0;
}

#contents .about_zeirishi .section02 ul.second {
	float: left;
	width: 100px;
	margin: 5px 0 0 0;
}

#contents .about_zeirishi ul.first li {
	line-height: 1.3em;
	margin-left: 8px;
	padding-left: 0px;
}

#contents .about_zeirishi ul.second li {
	line-height: 1.3em;
	margin-left: 15px;	
	/margin-left: 20px;
	padding-left: 0;
	background: none;
	list-style-type: disc;
}

#contents .about_zeirishi .section01 ul.list_right,
#contents .about_zeirishi .section02 ul.list_right {
	float:right;
}

#contents .contents02 .section_R  {
	float: right;
	height: 455px;
}

#contents .qa {
float: right;
}

#contents .contents02 .qa_contents_firstchild{
	margin: 0px 9px;
	padding: 10px 0;
}

#contents .contents02 .qa_contents{
	margin: 0px 9px;
	padding: 10px 0;
	border-top: 1px dotted #dadada;
}

#contents .contents02 .qa .qa_top {
	font-weight: bold;
}

#contents .contents02 .qa p {
	padding-left:10px;
	text-indent: -1.0em;
	line-height: 1.5;
	font-size: 85%;
	text-align: left;
}

/*---------------------------------------------------------------
【2】当センターが選ばれる理由
---------------------------------------------------------------*/
.h3_reason {
	width: 315px;
	height: 53px;
	margin: 15px 0 0 15px;
	text-indent: -9999px;
}
 
.reason01 {
	background: url(../images/reason/h3_reason01.gif) no-repeat 0 0;
}

.reason02 {
	background: url(../images/reason/h3_reason02.gif) no-repeat 0 0;
}

.reason03 {
	background: url(../images/reason/h3_reason03.gif) no-repeat 0 0;
}

.reason04 {
	background: url(../images/reason/h3_reason04.gif) no-repeat 0 0;
}

.reason_list {
	width: 345px;
	height: 225px;
	margin: 10px 0;
	background:url(../images/reason/reason_bg.gif) no-repeat 0 0;
}

.reason_list p {
	margin: 5px 15px;
}

.note {
	color:#cc0000;
	font-size: 80%;
}

/*---------------------------------------------------------------
【3】ご紹介の流れ
---------------------------------------------------------------*/

.h3_step {
	width: 705px;
	height: 30px;
	margin: 10px 0;
	padding: 5px 0 0 15px;
	background: url(../images/bar_h3.jpg) no-repeat 0px 0px;
	font-size: 130%;
}

.step_number {
	color:#cc0000;
	font-weight: bold;
}

.flow_pic {
	width: 705px;
}

.flow_01, .flow_02, .flow_03 {	
	float:left;
	width: 185px;
	margin: 0 10px;
}

.flow_pic dt {
	font-size: 120%;
	font-weight: bold;
	padding-top: 20px;
}

.flow_pic dd {
	padding: 140px 22px 0;
	text-align: left;
	font-size: 90%;
}

.flow_01 {
	background:url(../images/flow/flow_image01.jpg) no-repeat top center;
}

.flow_02 {
	background:url(../images/flow/flow_image02.jpg) no-repeat top center;
}

.flow_03 {
	background:url(../images/flow/flow_image03.jpg) no-repeat top center;
}

.flow_arrow {
	float:left;
	width: 31px;
	margin-top: 80px;
}

.choose_contact {
	width: 705px;
	height: 159px;
	margin: 20px 0;
	background: url(../images/flow/kasoubtn_contactbg.gif) no-repeat 0px 0px;
}

.choose_contact p{
	text-indent: -9999px;
}

.hajimete_choosebtn {
	float: left;
	width: 290px;
	height: 80px;
	margin: 25px 0 0 30px;
}

.henkou_choosebtn {
	float: right;
	width: 290px;
	height: 80px;
	margin: 25px 30px 0 0;
}

.hajimete_choosebtn a {
	display: block;
	width: 290px;
	height: 80px;
	background:url(../images/flow/kasoubtn_hajimete.jpg) no-repeat 0px 0px;
	text-indent: -9999px;
}

.hajimete_choosebtn a:hover {
	display: block;
	width: 290px;
	height: 80px;
	background:url(../images/flow/kasoubtn_hajimete.jpg) no-repeat 0px -80px;
	text-indent: -9999px;
}

.henkou_choosebtn a {
	display: block;
	width: 290px;
	height: 80px;
	background:url(../images/flow/kasoubtn_minaoshi.jpg) no-repeat 0px 0px;
	text-indent: -9999px;
}

.henkou_choosebtn a:hover {
	display: block;
	width: 290px;
	height: 80px;
	background:url(../images/flow/kasoubtn_minaoshi.jpg) no-repeat 0px -80px;
	text-indent: -9999px;
}



/*---------------------------------------------------------------
【4】税理士を選ぶ前に
---------------------------------------------------------------*/

.select_point{
	width:703px;
	border: 1px solid #cc0000;
	text-align: left;
}

.select_point h3{
	padding: 10px 0 0 10px;
	font-size: 120%;
	font-weight: bold;
}

.select_point p{
	line-height: 1.5em;
	padding: 10px 0 10px 10px;
}


/*---------------------------------------------------------------
【5】税理士紹介依頼
---------------------------------------------------------------*/

.request .kasou_2column p {
line-height:1.2em;
padding:5px;
text-align:left;
}

.form_status {
	margin-top: 10px;
}

.detail03 {
	border-collapse:collapse;
	margin-bottom:10px;
	width:100%;
}
.detail03 th {
	background:#E4EDF4;
	border:1px solid #CCC;
	padding:5px;
}
.detail03 td {
	border:1px solid #CCC;
	text-align: left;
	padding:5px;
}
.detail03 img {
	margin-right:5px;
}
.S {
	width:100px;
	padding:1px;
}
.M {
	width:300px;
	padding:1px;
}
.L {
	width:400px;
	padding:1px;
}

#kojin {
	border:1px solid #ccc;
	overflow-y: scroll;
	width: 700px;
	height: 150px;
	text-align: left;
	padding:5px;
	margin:10px 0 0 0;
	background-color: #f2f2f2;}

#send {
	width: 450px;
	height: 45px;
	font-size: 12pt;}
#error_box {
	text-align: left;
	margin:5px 0;
	color: red;
	padding:5px;
	border:1px solid red;}

/*---------------------------------------------------------------
【6】お問い合わせ
---------------------------------------------------------------*/


/*---------------------------------------------------------------
【7】税理士の変更を検討
---------------------------------------------------------------*/
.henkou_ranktop {
	width: 695px;
	margin: 10px 0 10px 10px;
	text-align: left;
}

.henkou_ranktop h4{
	width: 695px;
	height: 45px;
	margin-bottom: 10px;
	text-indent: -9999px;
}

.henkou_rank01 h4{
	background: url(../images/henkou/henkou_rankbar01.jpg) no-repeat 0px 0px;
}

.henkou_rank02 h4{
	background: url(../images/henkou/henkou_rankbar02.jpg) no-repeat 0px 0px;
}

.henkou_rank03 h4{
	background: url(../images/henkou/henkou_rankbar03.jpg) no-repeat 0px 0px;
}


.henkou_contact img{
	width: 695px;
	margin: 10px;
}

.henkou_rank {
	width: 330px;
	margin: 10px 0 20px 10px;
	text-align: left;
}

.henkou_rank h4 {
	width: 330px;
	height: 36px;
	margin-bottom: 10px;
	text-indent: -9999px;
}

.henkou_rank p{
	width: 320px;
	line-height: 1.5em;
	margin: 0 5px;
	text-align: left;
}

.henkou_rank04,
.henkou_rank06 {
	float: left;
}

.henkou_rank05,
.henkou_rank07 {
	float: right;
}

.henkou_rank04 h4{
	background: url(../images/henkou/henkou_rankbar04.jpg) no-repeat 0px 0px;
}

.henkou_rank05 h4{
	background: url(../images/henkou/henkou_rankbar05.jpg) no-repeat 0px 0px;
}

.henkou_rank06 h4{
	background: url(../images/henkou/henkou_rankbar06.jpg) no-repeat 0px 0px;
}

.henkou_rank07 h4{
	background: url(../images/henkou/henkou_rankbar07.jpg) no-repeat 0px 0px;
}

.contents_more {
	padding: 7px 0;
	text-align: right;
}

/*---------------------------------------------------------------
【7-1】もっと顧問料を安く
---------------------------------------------------------------*/

th.annual {
	color: #CC0000;
	width: 140px;
	font-weight: bold;
	white-space: nowrap;
}

/*---------------------------------------------------------------
【7-2】もっと若い税理士
---------------------------------------------------------------*/
.henkou02_rpic_layout,
.hajimete03_rpic_layout{
	width: 705px;
	margin-top: 10px;
}

.henkou02_rpic_layout p,
.hajimete03_rpic_layout p {
	float:left;
	width: 300px;
	line-height: 1.5em;
	padding: 0 0 0 5px;
	text-align: left;
}

.henkou02_rpic_layout img
.hajimete03_rpic_layout img {
	float: right;
	width: 360px;
}

/*---------------------------------------------------------------
【7-3】税理士と話が合わない
---------------------------------------------------------------*/
/*---------------------------------------------------------------
【7-4】税理士と連絡が取れない
---------------------------------------------------------------*/

/*---------------------------------------------------------------
【8】初めての税理士を検討
---------------------------------------------------------------*/
.hajimete_list {
	width: 695px;
	margin: 15px 0 15px 10px;
	text-align: left;
}

.hajimete_list h4{
	width: 695px;
	height: 45px;
	margin-bottom: 10px;
	text-indent: -9999px;
}

.hajimete_rank01 h4{
	background: url(../images/hajimete/hajimete_bar01.jpg) no-repeat 0px 0px;
}

.hajimete_rank02 h4{
	background: url(../images/hajimete/hajimete_bar02.jpg) no-repeat 0px 0px;
}

.hajimete_rank03 h4{
	background: url(../images/hajimete/hajimete_bar03.jpg) no-repeat 0px 0px;
}

.hajimete_rank04 h4{
	background: url(../images/hajimete/hajimete_bar04.jpg) no-repeat 0px 0px;
}

.hajimete_rank05 h4{
	background: url(../images/hajimete/hajimete_bar05.jpg) no-repeat 0px 0px;
}

.hajimete_rank06 h4{
	background: url(../images/hajimete/hajimete_bar06.jpg) no-repeat 0px 0px;
}

.hajimete_contact img{
	width: 695px;
	margin: 30px 10px;
}

/*---------------------------------------------------------------
【8-1】料金が不安
---------------------------------------------------------------*/
/*---------------------------------------------------------------
【8-2】人柄のいい税理士がいい
---------------------------------------------------------------*/
/*---------------------------------------------------------------
【8-3】若い税理士がいい 
---------------------------------------------------------------*/
/*---------------------------------------------------------------
【8-4】初めてで全てが不安
---------------------------------------------------------------*/

.hajimete_calender {
	width: 705px;
	height: 239px;
	margin: 20px 0;
}

/*---------------------------------------------------------------
【9】業務の依頼を検討
---------------------------------------------------------------*/

/*---------------------------------------------------------------
【10】コーディネーターの声
---------------------------------------------------------------*/
.coordinator_list img {
	margin: 10px 0 0;
}

.coordinator_topimg {
	margin-top: 20px;
}

/*---------------------------------------------------------------
【11】成約事例
---------------------------------------------------------------*/

.case_list img {
	margin: 20px 0;
}

/*---------------------------------------------------------------
【12】よくある質問
---------------------------------------------------------------*/

.faq_list_bg {
	width:705px;
	height:auto;
	margin-top:20px;
	border:solid 1px #cdcdcd;
	background-image:url(../images/faq/fap_list_bg.gif);
	text-align:left;
}

ul.arrow {
	margin: 10px 12px;
}

ul.arrow li{
	line-height: 22px;
	padding-left: 18px;
	background: url(../images/faq/arrow.png) no-repeat 0 6px;
}



.h3_faq {
	padding: 22px 0 12px 36px;
	border-bottom: dotted 3px #dadada;
	background: url(../images/faq/icon_q.png) no-repeat 0 17px;
	font-size: 16px;
}
.answer_layout{
	line-height: 1.5em;
	margin: 12px auto 12px;
	padding: 0 0 10px 36px;
	background: url(../images/faq/icon_a.png) no-repeat 0 2px;
	text-align: left;
}

/*---------------------------------------------------------------
【13】成功談・失敗談
---------------------------------------------------------------*/
.h3_kasou_s_blue {
	height: 30px;
	margin: 5px 0;
	padding: 5px 0 0 15px;
	background: url(../images/bar_h3s_blue.jpg) no-repeat 0px 0px;
	font-size: 130%;
	font-weight: bold;
}

.story_picr {
	width: 345px;
}

.story_picr img{
	float: right;
	width: 170px;
	height: 140px;
}

.story_picr p{
	width: 160px;
	float: left;
	text-align: left;

}

.story_picl {
	width: 345px;
}

.story_picl img{
	float: left;
	width: 170px;
	height: 140px;
}

.story_picl p{
	float: right;
	width: 160px;
	text-align: left;

}
.story_arrow img{
	margin: 10px 0;
}

/*---------------------------------------------------------------
【14】税理士の方へ
---------------------------------------------------------------*/
.zeirishi_flow {
	width: 705px;
}

.zeirishi_flowpic {	
	float:left;
	width: 185px;
	margin: 0 10px;
}

.zeirishi_flow p {
	margin-top: 20px;
	font-weight: bold;
	font-size: 120%;
}

.keishou {
	margin: 20px 0;
}
 
.advantage {
	height: 70px;
	padding: 10px 5px;
	border: 2px inset #cc0000; 
}

.advantage dt {
	margin-bottom: 10px;
	font-weight: bold;
	font-size: 120%;
	text-decoration: underline;
}

.advantage dd {
	line-height: 1.5;
	text-align: left;
}

/*---------------------------------------------------------------
【15】税理士を知ろう
---------------------------------------------------------------*/
ul.operation_list {
	height: 50px;
}

.operation_list li {
	display: inline;
	float: left;
	padding: 0px 20px;

}

ul.operation_list2 {
	height: 20px;
}

.operation_list2 li {
	display: inline;
	float: left;
	padding: 0px 20px;
}


/*---------------------------------------------------------------
【16】税理士とは
---------------------------------------------------------------*/
.underline {
	text-decoration: underline;
}

/*---------------------------------------------------------------
【17】税理士の業務
---------------------------------------------------------------*/

.operation_area {
	border: 6px solid #EDA7A9;
	padding: 20px 20px;
}

.operation_area dt {
	padding: 0 0 5px 15px;
	border-bottom: 1px solid #dadada;
	background: url(../images/arrow03.gif) no-repeat 2px 2px;
	text-align: left;
	font-weight: bold;
	font-size: 1.1em;
}
.operation_area dd {
	line-height: 2em;
	margin: 20px 0px 0px 5px;
	padding-left: 10px;
	text-align: left;
}


/*---------------------------------------------------------------
【18】税理士の料金の決定
---------------------------------------------------------------*/




/*---------------------------------------------------------------
【19】サイトマップ
---------------------------------------------------------------*/

.sitemap_area {
	width: 705px;
}

.h3_sitemap {
	margin-bottom: 1.2em;
	padding: 5px 0 5px 10px;
	border-bottom: 1px dotted #dadada;
	border-left:4px solid #cccccc;

}

.sitemap_list li{
	background: transparent url(../images/arrow_list.gif) no-repeat 0px 3px; 
	margin:2px 0 2px 15px;
	padding-bottom:1.2em;
	text-align:left;
	text-indent:15px;

}

.sitemap{
	display: inline;
	float: left;
	width: 225px;
	margin: 0 10px 0 0;
}

/*---------------------------------------------------------------
【20】プライバシーポリシー
---------------------------------------------------------------*/
.pr_dl {
	text-align:left;
	border-top-color: #dadada;
	border-top-style: dotted;
	border-top-width: 1px;
	line-height: 1.5em;
	margin-top: 20px;
	padding-left: 20px;
	padding-top: 20px;

}

.pr_dl dt{
	font-weight: bold;
}

.pr_dl dd{
	margin-bottom: 10px;
	padding-left: 20px;
}

.pr_dl ul{
	padding-left:20px;
	list-style-type: decimal;
}

.pr_h3{
	margin-top: 40px;
}

.madoguchi {
	background-color: #dadada;
	width: 400px;
	line-height: 1.5em;
	margin: 10px 0 10px 20px;
	padding: 10px;
}

.privacy_undertext {
	margin: 30px 0 0 0;
	text-align:right;
}