/* CSS Document */
#mainnav ul li {
	font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
}
#mainnav span {
	padding-top:2px;
}

.arrow { 
	background-image: url(../images/btn_arrow_yellow.gif);
	background-repeat:no-repeat;
	text-indent:15px;
	font-weight:bold;
	font-size:14px;
	margin-top:5px;
}


#sub_middle_1col .main-content .linkToIndex {
	float: right;
	margin-top: 4px;
	padding: 0 0 0 10px;
	color: #464747;
	line-height: 130%;
	background: url(../images/linkarrow_black.gif) no-repeat left top;
	background-position: 0px 3px;
	overflow:hidden;
}
.red {
	color:#CC0000;
}
.tab {
	background-image: url(../images/yellow-arrow.gif) ;
	background-repeat:no-repeat;
	font-size:14px;
	text-align:left;
	text-indent:10px;
	width:425px;
	height:18px;
	border-bottom:1px solid gray;
	padding:5px 0px 0px 5px;
}




#whatsnew { margin-bottom: 2em; }

#whatsnew ol { padding: 0; }

#whatsnew ol.newcontent { margin: 0 0 0 1.5em; list-style-type:disc; }


/******** Feature Callout レイアウト（2010.2.1 寺田追加） ここから ********/

.RH-Container {
	width:209px; 
	border:0; 
	margin:0; 
	padding:0; 
	text-align:left;
}

.RH-Feature {
	font-family: Arial, Helvetica, sans-serif; 
	font-size: 11px; 
	width: 189px; 
	margin: 0 0 10px 0; 
	xpadding: 10px 9px; 
	padding: 0 9px 5px 9px; 
	background: #f0f0f0; 
	xborder: 1px solid #999; 
	border:1px solid #CCCCCC
}
.RH-Feature ul {
	margin: 0; padding:12px 0 0 0; 
}
.RH-Feature ul li {
	list-style:url(../images/eyBlueArrow.gif) outside;
	padding:0 0 3px 0;
	margin-left: 22px;
	margin-bottom:3px;
}
.RH-Feature img {
	display: block; 
	margin: 0 auto; 
	border: none;
}
.RH-Feature h3 {
	margin: 8px 0 0 !important; 
	color: #333; 
	font-size: 13px; 
	font-weight: bold;
}
.RH-Feature p {margin: 3px 0; color: #333;
}
.RH-Feature p a {
	color: #336699; 
	text-decoration: none;
}
.RH-Feature p a:hover {
	color: #336699; 
	text-decoration: underline;
}
#sub_middle_1col .main-content {
	font-size:110%;
	line-height:120%;
}
#sub_middle_1col .sub-title {
	margin:0 0 7px 0;
	font-weight:bold;
	color:#666666;
}
#sub_middle_1col .main-content {
	margin:15px 0;
}
#sub_middle_1col .date-article { 
	text-align:right;
	color:#777777;
	margin-right:6px;
	padding-top:7px;
	font-size:0.9em;
}
#sub_middle_1col .author {
	text-align:right;
	color:#444444;
	margin-right:6px;
	padding-top:10px;
	line-height:130%;
}
#sub_middle_1col .caption1{
	line-height:120%;
	color:#555555;
	font-weight:normal;
	font-size:100%;
	background:#F3F3F3;
	border-bottom:#999999 solid 1px;
	border-top:#999999 solid 1px;
	padding:4px 4px 4px 4px;
	margin-top: 3px;
	overflow:hidden;
	font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3",;
}
#sub_middle_1col .caption2{
	color:#777777;
	font-weight:bolder;
	font-size:115%;
	padding-top:2px;
	line-height:120%;
	font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3",;
}
#sub_middle_1col .caption3{
	color:#444444;
	font-weight: bold;
	font-size:102%;
	padding-top:2px;
	font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3",;
}
#sub_middle_1col .main-content .line-dot{
	background: url(../images/line-dot-gray.gif) repeat-x top; padding-top:10px;
}
#sub_middle_1col .main-content .line{
	background: url(../images/line-gray.gif) repeat-x top; padding-top:10px;
}
#sub_middle_1col .main-content .box-bottom{
	border: #CCCCCC 1px solid;
	padding: 12px;
}
#sub_middle_1col .main-content .round-box {
	border:#CCCCCC 1px solid;
	padding:5px 7px 5px 7px;
}

#sub_middle_1col .main-content .box-bottom p{
	margin:0;
}
#sub_middle_1col .main-content .link{
	margin-top: 4px;
	margin-left:3px;
	padding: 0 0 0 10px;
	color: #464747;
	line-height: 130%;
	background: url(../images/linkarrow_black.gif) no-repeat left top;
	background-position: 0px 3px;
}
#sub_middle_1col .main-content .pdf{
	margin-top: 4px;
	margin-left:3px;
	padding: 0 0 0 18px;
	color: #464747;
	line-height: 130%;
	background: url(../images/icon_pdf_s.gif) no-repeat left top;
	background-position: 0px 0px;
}

#sub_middle_1col .main-content .bottom-spacer{
	padding-bottom: 12px;
}
#sub_middle_1col .main-content .spacer-top{
	margin-top: 12px;
}
#sub_middle_1col .main-content .spacer-bottom{
	margin-bottom: 12px;
}
#sub_middle_1col .main-content .indent{
	margin-left: 10px;
}

/******** レイアウト ここから ********/

/*--------------------リスト 一覧ページ（繰り返し要素）--------------------*/

#sub_middle_1col .list-index {
	background: url(../images/line-dot-gray.gif) repeat-x bottom; padding-bottom:5px; padding-top:3px;
}
#sub_middle_1col .list-index ol {
	margin-left:17px; margin-top:0; margin-bottom:3px; padding:0;
}
#sub_middle_1col .list-index ol li {
	margin-left:0; margin-bottom:1px; padding-left:0; list-style: url(../images/blt_gray_md.gif) outside;
}
#sub_middle_1col .list-index ol li ol {
	margin:0 0 1px 0px; padding:3px 0 0 14px;
}
#sub_middle_1col .list-index ol li ol li {
	margin:0 0 0 0; padding-left:0;
	list-style: url(../images/blt_black_sm_gray.gif) outside;
}
#sub_middle_1col ul.list-pdf li {
/*	margin-top: 4px; */
/*	margin-left:12px; */
	padding-left:19px !important;
/*	padding: 0 0 0 30px; */
	background: url(../images/icon_pdf_s.gif) no-repeat left top;
	background-position: 0px 2px;
}


/*--------------------業種別サービス--------------------*/

#sub_middle_1col .floating-box-left {
	float:left; margin-left:6px;
}
#sub_middle_1col .floating-box-right {
	float:left; margin-left:9px;
}
ol.list-bottom-spacer li {
	padding-bottom:10px;
}


/*--------------------情報ライブラリ　コラム--------------------*/

.profile-area {
	border:0; padding:0;
}
.column-profile {
	margin-left:7px; margin-bottom:0;
}
.column-profile .profile-txt {
	margin-top:7px; margin-bottom:0;
}
#sub_middle_1col .block {
	width:100%; margin-bottom:7px; padding-top:10px;
}
#sub_middle_1col .block .block-name {
	float:left; width:70px; margin:0; padding:1px 0 0 0;
}
#sub_middle_1col .block .block-comment {
	float:left; width:400px; margin:0 0 15px 0; padding:0 0 0 0;
}
#sub_middle_1col .block .block-comment p {
	margin:0 0 6px 0; padding:0;
}
#sub_middle_1col .block .block-comment .clm-inner-photo {
	float:right; text-align:right; margin-top:0; margin-bottom:8px; margin-left:8px; padding:0; color:#777; font-size:72%;
}
#sub_middle_1col .block .block-comment .clm-inner-photo p {
	padding:0; margin-top:3px; text-align:left;
}

#sub_middle_1col .next-prev {
	text-align:right;
	color:#cccccc;
}

/*--------------------情報ライブラリ　企業会計　--------------------*/

.kkt {
float : none;
clear : both;
width : 99%;
padding : 2px
}

.kkt .kkt-no {
	float : left;
	width : 20px;
	padding : 0px;
	font-size : 100%;
	line-height : 110%;
	text-align : left;
	vertical-align: baseline;
}

.kkt .kkt-bun {
margin-left : 25px;
padding : 0px;
font-size : 100%;
line-height : 110%;
text-align : left;
vertical-align: baseline;
}


/*--------------------情報ライブラリ　企業会計　事例集　--------------------*/

.cs-box {
	font-size:11px;
	line-height:180%;
	border:#cccccc solid 1px;
	padding:10px;
}

.cs-search-item {
	float:left;
	width:80px;
}

.cs-search-detail {
	float:left;
	width:350px;
}

.cs-txt-idt {
	margin-left:1.2em;
	text-indent:-1.2em;
}

.cs-blk-idt {
	margin-left:10px;
}




/*--------------------ニュースリリース　--------------------*/

.date-article-newsrelease { 
	color:#777777;
	padding-top:1px;
	padding-bottom:3px;
	margin-right:10px;
	font-size:0.9em;
	float:left;
}


/*--------------------フィードバック　--------------------*/

.fb-q {
	margin-bottom:10px;
	position:relative;
}

.fb-ans2 {
	position:absolute;
	left:120px;
}

.fb-ans3 {
	position:absolute;
	left:240px;
}


/******** レイアウト ここまで ********/

/*--------------------文字の装飾--------------------*/

#sub_middle_1col .main-content p {
	margin-top:13px;
	margin-bottom:13px;
	font-family:"ＭＳ Ｐゴシック", Arial, "ヒラギノ角ゴ Pro W3";
}
#sub_middle_1col .main-content {
	font-family:"ＭＳ Ｐゴシック", Arial, "ヒラギノ角ゴ Pro W3";
}
#sub_middle_1col .main-content .strong{
	font-weight:bold;
	color:#666666;
}

#sub_middle_1col .main-content .center{
	text-align:center;
}
#sub_middle_1col .main-content .underline{
	text-decoration:underline;
}
#sub_middle_1col .borderbottom-0 { border-bottom:0;
}
#sub_middle_1col .lead {
	font-size:105%;
}
#sub_middle_1col .txt-gray {
	color:#666666;
}
#sub_middle_1col .font-normal {
	font-weight:normal; font-size:100%;
}


/*--------------------テーブル--------------------*/

/*==========table.table-base==========*/
#sub_middle_1col .table-base TABLE {
    border-top:1px solid #AAAAAA;
    border-left:1px solid #AAAAAA;
    border-collapse:collapse;
    border-spacing:0;
    background-color:#ffffff;
	color:#444444;
    empty-cells:show;
	font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
}

#sub_middle_1col TABLE.table-base {
    border-top:1px solid #AAAAAA;
    border-left:1px solid #AAAAAA;
    border-collapse:collapse;
    border-spacing:0;
    background-color:#ffffff;
	color:#444444;
    empty-cells:show;
	font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
}

table.table-base th {
    border-right:1px solid #AAAAAA;
    border-bottom:1px solid #AAAAAA;
    background-color:#f0f0f0;
    background-position:left top;
    padding:0.3em 0.5em;
	font-weight:normal;
	vertical-align:top;
	text-align:center;
}

table.table-base td {
    border-right:1px solid #AAAAAA;
    border-bottom:1px solid #AAAAAA;
    padding:0.3em 0.5em;
	vertical-align:top;
}
/*table.table-base table,
table.table-base th th,
table.table-base td td {
	border-style: none;
}*/
table.table-base th.align-center {
	text-align: center;
}
table.table-base table th {
	background-color: transparent;
}
table.table-base td table.nom-table {
	width: auto;
	margin: 0;
	border:#fff;
}
table.table-base table.nom-table th {
	width: auto;
	border-style: none;
	text-align:left;
	border:#fff;
}
table.table-base table.nom-table td {
	width: auto;
	border:#fff;
}
table.table-base ol {
	margin: 0 0 0 22px;
	padding: 0;
	border:0;
}

/*==========table.table-kazari==========*/
#sub_middle_1col DIV.table-kazari TABLE {
	border-right: #d9d9d9 1px solid;
	border-top: #d9d9d9 1px solid;
	border-left: #d9d9d9 1px solid;
	border-bottom: #d9d9d9 1px solid;
	text-align:left;
	width:100%;
}
#sub_middle_1col DIV.table-kazari TABLE TR.even {
	BACKGROUND-COLOR: #ffffff
}
#sub_middle_1col DIV.table-kazari A {
	TEXT-DECORATION: none
}
#sub_middle_1col DIV.table-kazari TABLE TR.odd {
	BACKGROUND-COLOR: #f0f0f0
}
#sub_middle_1col DIV.table-kazari TH {
	padding-right: 2px;
	padding-left: 8px;
	PADDING-BOTTOM: 5px; 
	MARGIN: 0px; 
/*	BORDER-LEFT: #fff 1px solid;  */
	PADDING-TOP: 5px; 
	LIST-STYLE-TYPE: none; 
	BACKGROUND-COLOR: #d9d9d9;
	font-weight:normal;
}
#sub_middle_1col DIV.table-kazari TH.highlighted {
	BACKGROUND: url(../images/common/table_sort_highlight.gif) #d9d9d9 no-repeat -4px 0px
}
#sub_middle_1col DIV.table-kazari TD {
	PADDING-RIGHT: 8px; 
	PADDING-LEFT: 8px; 
	PADDING-BOTTOM: 8px; 
	BORDER-LEFT: #E2E2E2 1px solid;
	PADDING-TOP: 8px;
	background-color:#F7F7F7;
}

/*==========table.table-style01==========*/
table.table-style01 {
	border-collapse: collapse;
	width:100%;
	margin-bottom: 30px;
}

/*==========table.table-noBorder==========*/
table.table-noBorder {
	border:none 0 !important;
	margin:0; padding:0;
}
table.table-noBorder td {
    padding:0.3em 0.1em;
	border:none 0 !important;
}

/*==========table.table-border==========*/

table.table-border{
    border-top:1px solid #AAAAAA;
    border-left:1px solid #AAAAAA;
    border-collapse:collapse;
    border-spacing:0;
    background-color:#ffffff;
    empty-cells:show;
}

table.table-border th {
    border-right:1px solid #AAAAAA;
    border-bottom:1px solid #AAAAAA;
    color:#330000;
    background-color:#d9d9d9;
    background-position:left top;
    padding:0.3em 0.5em;
	font-weight:normal;
	font-size:80%;
	letter-spacing:0.1em;
}
table.table-border td {
    border-right:1px solid #AAAAAA;
    border-bottom:1px solid #AAAAAA;
    padding:0.3em 0.5em;
}
table.table-border table,
table.table-border th th,
table.table-border td td {
	border-style: none;
}
table.table-border th.align-center {
	text-align: center;
}
table.table-border td {
	padding: 3px;
	font-size:80%;
}

table.table-border ul li {
	margin-bottom:0; padding:0;
}
/*table.table-border td p {
	font-size: 11px;
}*/
table.table-border table th {
	background-color: transparent;
}
table.table-border td table.nom-table {
	width: auto;
	margin: 0;
}
table.table-border table.nom-table th {
	width: auto;
	border-style: none;
}
table.table-border table.nom-table td {
	width: auto;
}
table.table-border ol {
	margin: 0 0 0 22px;
	padding: 0;
	border:0;
}
table.table-border ol {
	margin: 0 0 0 22px;
	padding: 0;
	border:0;
}
.no-indent {
	margin: 0 0 0 23px;
	padding: 0;
	border:0;
}

/*==========table.noBorder==========*/

table.noBorder {
	margin:0; border:0;
}
table.noBorder th {
	font-weight:normal;
	vertical-align:baseline;
	padding:3px;
}
table.noBorder th td {
	vertical-align:baseline;
	padding:3px;
}


/*==========div.kakomilv1 table.noBorder==========*/

div.kakomilv1 {
	border:#cccccc solid 1px;
	padding:10px;
	font-size: 9px;
}
div.kakomilv1 table.noBorder {
	margin:0; border:0;
}
div.kakomilv1 table.noBorder th {
	font-weight:normal;
	vertical-align:baseline;
	text-align:center;
	padding:2px;
}

div.kakomilv1 table.noBorder tr td {
	vertical-align:baseline;
	text-align:left;
	padding:2px;
}


/*--------------------リスト--------------------*/
.field-menu {
	width:100%; border:0; padding:0; margin:10px 0 0 0; 
}

ol.field {
	margin-left:17px; margin-top:0; margin-bottom:3px; padding:0;
}
ol.field li {
	margin-left:0; margin-bottom:1px; padding-left:0;
	list-style: url(../images/blt_gray_md.gif) outside;
}
ol.field-2nd {
	margin:0 0 1px 12px; padding:3px 0 0 0;
/*	margin-left:12px; margin-top:0; margin-top:3px; margin-bottom:1px; padding-left:0;*/
}
ol.field-2nd li {
	margin:0 0 0 0; padding-left:0;
	list-style: url(../images/blt_black_sm_gray.gif) outside;
/*	list-style: url(../images/blt_black_sm.gif) outside; */
}
ol.field-3rd {
	margin:0 0 0 12px; padding:5px 0 0 0;
}
ol.field-3rd li {
	margin:0 0 0 0; padding-left:0;
/*	list-style: url(../images/blt_black_sm_gray.gif) outside;*/
	list-style: url(../images/blt_black_sm.gif) outside;
}
#sub_middle_1col .main-content ul.list-small-square {
	padding-top:6px;
	margin:0;
}
#sub_middle_1col .main-content ul.list-small-square li {
	margin-bottom:1px;
	margin-top:1px;
	background:url(../images/blt_gray_sm.gif) no-repeat 4px 7px!important;
	list-style-type:none !important;
	border-bottom:none !important;
}
#sub_middle_1col .main-content .list-dot {
	margin:0 0 0 17px; padding:4px 0 0 0;
}
#sub_middle_1col .main-content .list-dot li {
	margin:2px 0 0 0; padding-left:0; padding-bottom:1px;
	list-style: url(../images/blt_black_sm.gif) outside!important;
	background:none;
}
#sub_middle_1col .list-line-dot li {
	margin:0 0 6px 0;
	padding:0 0 6px 16px;
	border-bottom:dotted #999999 1px;
}
ul.list-bottom-spacer {
}
ul.list-bottom-spacer li {
	margin-bottom:6px!important;
}

#sub_middle_1col .list-indent {
	margin:0; padding:0;
}

#sub_middle_1col .list-indent li {
	padding:0 0 0 29px;
	margin-bottom:7px;
	background:none!important;
	list-style: none;
}
#sub_middle_1col .list-indent span {
	margin-left:-29px;
	padding:0 8px 0 0;
	position: static;
}

#sub_middle_1col .list-indent-short {
	margin:0; padding:0;
}

#sub_middle_1col .list-indent-short li {
	padding:0 0 0 21px;
	margin-bottom:7px;
	background:none!important;
	list-style: none;
}
#sub_middle_1col .list-indent-short span {
	margin-left:-21px;
	padding:0 8px 0 0;
	position: static;
}

#sub_middle_1col .list-indent-2keta {
	margin:0; padding:0;
}
#sub_middle_1col .list-indent-2keta li {
	padding:0 0 0 35px;
	text-indent: inherit;
	margin-bottom:7px;
	background:none!important;
	list-style: none;
}
#sub_middle_1col .list-indent-2keta span {
	margin-left:-35px;
	padding-right:7px;
	position: static;
}
#sub_middle_1col .list-indent-2keta span.list-indent-2keta-1 {
	padding-right:14px;
}



/*
.field ol li ol li ol {
	margin-left:17px; padding:0xp;
}
.field ol li ol li ol li {
	margin:0; padding:0;
	list-style: url(../images/blt_gray_line_med.gif) outside;
}
*/
/*--------------------その他の要素--------------------*/

.noBorder {
	border: 0px;
}
.photo-frame {
	border:#cccccc 1px solid;
	margin:5px;
	padding:5px;
}

.Lv0 {
	margin-left:0px; padding:0;
}
.Lv1 {
	margin-left:10px; padding:0;
}
.Lv2 {
	margin-left:17px; padding:0;
}
.float-left {
	float:left;
}
.float-right {
	float:right;
}

#sub_middle_1col ul { margin:0; }
#sub_middle_1col ul li { margin-top:0; margin-bottom:3px; padding-bottom:0; }

.margin-bottom-3 {
	margin-bottom:3px;
}
.btn-map {
	margin-bottom:-1px; margin-left:5px;
}


.font-ctrl {
	font-family:"ＭＳ Ｐゴシック", Arial, "ヒラギノ角ゴ Pro W3"
}



/*-------------------- トップページ --------------------*/


#contact ul {
	margin:0; padding:0;
}

#contact ul li {
	margin-left:3.5em!important; 
	margin-top:0;
	margin-bottom:3px;
	padding-left:0;
	font-size:110%;
	list-style:url(../images/arrow-left-small.gif) outside!important;
}



/*-------------------- 企業会計情報a2m --------------------*/

.a2m .caption1 {
	margin-bottom:9px;
}
.a2m-RHF {
	padding-top:4px;
	margin:0;
	padding-bottom:12px;
}

.a2m-RHF .theme-closeup {
	background-color:#F0F0F0; 
	width:100%;
	color:#999;
	/*font-size:12px;*/ 
	font-size: 1.1em;
	font-weight:bold;
}

.a2m-RHF .theme-closeup h3 {
	margin: 0; padding: 0; font-size: 1.2em;
}

.a2m-RHF .theme-closeup h3 span {
	display: block; padding: 6px; height: 1%;
}

.a2m-RHF ul {
 	margin:0; padding:0;
}

.a2m-RHF ul li {
	margin-left:2.5em!important; 
	margin-top:5px;
	margin-bottom:3px;
	margin-right:0;
	padding-left:0;
	font-size:110%;
	list-style:url(../images/blt_gray_sm.gif) outside!important;
}
.a2m-RHF ul.pdf li a {
	text-decoration:underline;
}

.a2m-RHF ul.pdf {
 	margin:0; padding:0;
}

.a2m-RHF ul.pdf li {
	margin-left:1.7em!important; 
	margin-top:5px;
	margin-bottom:3px;
	margin-right:0;
	padding-left:3px;
	font-size:110%;
	color:#777777;
	line-height:130%;
	list-style:url(../images/icon_pdf_s.gif) outside!important;
}

#a2m span.category {
	background-color:#FFF59B; padding:1px 3px 1px 3px; margin-right:2px; border:dotted 1px #CCCCCC; color:#666666;
}

#a2m span.category-2 {
	background-color:#F0F0F0; padding:1px 3px 1px 3px; margin-right:2px; border:dotted 1px #CCCCCC; color:#666666;
}

#a2m span.category a {
	color:#666666;
	text-decoration:none;
}

#a2m span.category a:hover {
	text-decoration: none;
	background-color:#CCCCCC;
}

#a2m span.category a:on {
	text-decoration: none;
	background-color:#CCCCCC;
}

#sub_middle_1col .list-nolist-and-line-dot li {
	margin:0 0 6px 0;
	padding:0 0 6px 0;
	border-bottom:dotted #999999 1px;
	list-style-image:none!important;
	background-image:none;
}

#sub_middle_1col .list-nolist-and-line-dot p {
	margin: 3px 0 0 7px;
}

#sub_middle_1col .rensai-title {
	color:#444; font-size:103%;
}


#sub_middle_1col .theme-kanren{
	line-height:120%;
	color:#555555;
	font-weight:normal;
	font-size:110%;
	background:#F3F3F3;
	border-bottom:#999999 solid 1px;
	border-top:#999999 solid 1px;
	padding:4px;
	margin-top: 0;
	margin-bottom: 10px;
	overflow:hidden;
	font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3",;
}
#sub_middle_1col .txt-kanren li {
	font-size:110%;
	font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3",;
}

/* テーマ別のボタン */

#theme_button { margin:0; padding:0 0 4px 0; }
#theme_button ul {
	overflow:hidden; margin-bottom:7px!important;
}
#theme_button li {
	display:inline; 
	list-style-type:none;
	background:none!important;
	float:left;
	height:31px;
	margin-left:0; margin-bottom:5px!important; padding:0!important;
	font-size:13px;
	overflow:hidden;
}
#theme_button li a {
	display: block; 
	color:#555555;
	background:url(../../corporate-accounting/images/bg-btn-theme.gif) no-repeat;
	width:106px; height:26px;
	text-align:center; 
	margin-right:15px; padding-top:6px;
}
#theme_button li.account a {
	background:url(../../corporate-accounting/images/bg-btn-theme-account.gif) no-repeat;
}
#theme_button li.account a:hover {
	background:url(../../corporate-accounting/images/bg-btn-theme-account_on.gif) no-repeat;
}
#theme_button li.disclosure a {
	background:url(../../corporate-accounting/images/bg-btn-theme-disclosure.gif) no-repeat; 
	color:#444444;
}
#theme_button li.disclosure a:hover {
	background:url(../../corporate-accounting/images/bg-btn-theme-disclosure_on.gif) no-repeat; 
	color:#444444;
}
#theme_button li.other a {
	background:url(../../corporate-accounting/images/bg-btn-theme-other.gif) no-repeat; 
	color:#FFFFFF;
}
#theme_button li.other a:hover {
	background:url(../../corporate-accounting/images/bg-btn-theme-other_on.gif) no-repeat; 
	color:#FFFFFF;
}
#theme_button li.prepare a {
	background:url(../../corporate-accounting/images/bg-btn-theme-prepare.gif) no-repeat; 
	color:#999999;
}
#theme_button li.last {
	margin-right:0; padding-right:0;
}
#theme_button li.last a {
	margin-right:0; padding-right:0;
}
#theme_button li.long a {
 	width:106px; height:31px;
	padding-top:3px; line-height:100%; vertical-align:top;
}
#theme_button li a:hover {
	text-decoration:none;
/*    opacity: 0.7;
    filter: alpha(opacity=70);*/
}
#theme_button li.off {
    opacity: 0.3;
    filter: alpha(opacity=30);
}

#sub_middle_1col .theme-other {
	padding-bottom:5px;
}
#sub_middle_1col .theme-other ul {
	margin:0; padding:0;
	overflow:hidden;
}
#sub_middle_1col .theme-other li {
	float:left; width:143px; margin-left:0; padding-left:13px;
}


/* 会計実務Q&A */

#sub_middle_1col .qa ul.list-a2m-qa {
	color:#777;
	margin:0; padding:7px 0 0 0;
}

#sub_middle_1col .qa ul.list-a2m-qa li {
	margin-bottom:9px;
	padding-bottom:9px;
	margin-left:1px;
	padding-left:24px;
	list-style-type:none;
	background-image: url(../../corporate-accounting/qa/images/list-Q.gif)!important;
	border-bottom:dotted #999999 1px;
}

#sub_middle_1col .qa ul.list-a2m-qa .summary {
	margin-top:7px; padding-bottom:7px;
}

#sub_middle_1col .qa ul.list-a2m-qa li a {
	font-size:115%; font-weight:bold;
}
#sub_middle_1col .caption-qa {
	padding-left:7px; border-left:4px #FFE600 solid;
	color:#777777; font-weight:bolder; padding-top:2px; line-height:120%; font-size:115%; font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
}


/* 用語集 */

#sub_middle_1col .glossary { 
}

#sub_middle_1col .glossary-aiueo {
	margin-bottom:0; margin-top:10px;
}

#sub_middle_1col .glossary-aiueo img {
	margin-right:3px;
}

#sub_middle_1col .glossary h3 {
	font-size:115%;
	color:#666666;
	margin:0 0 5px 0;
	padding-top:20px;
}

#sub_middle_1col .glossary-aiueo a:hover img {
    opacity: 0.7;
    filter: alpha(opacity=70);
}

#sub_middle_1col .glossary-aiueo .off {
    opacity: 0.3;
    filter: alpha(opacity=30);
}


/*-------------------- 印刷時は検索Boxを非表示 --------------------*/

@media print {
	.searchdiv { display:none; }
}