@charset "utf-8";

/*共通パーツ
---------------------------------------*/
#pankuzu{
	position:relative;
	z-index:99;
	margin:-15px 0 10px 0;
	font-size:11px;
	*line-height:13px;
}
#pankuzu li{
	display:inline-block;
	*display: inline;
	*zoom: 1;
}
#pankuzu li#home{
	padding-left:10px;
	background:url(../img/second/listmark01.gif) 0 50% no-repeat;
}

/*ページタイトル*/
#main h1{
	margin-bottom:20px;
}/*↓頭がはみ出す場合*/
#main h1.lapTop20px{margin-top:-20px;}

/*小見出し01（背景に青）*/
.title{
	color:#fff;
	line-height:30px;
	padding-left:22px;
	background:url(../img/second/title_bg.gif) no-repeat;
	text-shadow: 1px 1px 1px #000;
}

/*その他の見出し01*/
.subtit01{
	font-weight:bold;
	background: #EEE;
	padding:0.5em 0 0.5em 8px;
	border-left:5px solid #ccc;
	margin-bottom:10px;
}


/*サイドナビ*/
#side h4{/*ページタイトル*/
	color:#fff;
	line-height:30px;
	padding-left:22px;
	background:url(../img/second/side_title.gif) no-repeat;
	text-shadow: 1px 1px 1px #000;
	font-size:12px;
}

#sideNavi{
	margin-bottom:20px;
}
#sideNavi li{/*リスト基本設定*/
	background:#FFF;
	font-size:12px;
}

	#sideNavi li a{/*通常リスト*/
		color:#333;
		display:block;
		padding:0.5em 0.5em 0.5em 18px;
		line-height:1.2;
		background: url(../img/second/listmark01.gif) 7px 50% no-repeat;
		border-bottom: 1px dotted #CCC;
		*zoom:1;
		text-decoration:none;
	}
		#sideNavi li a.idt{/*インデント*/
			color:#333;
			display:block;
			padding:0.5em 0.5em 0.5em 18px;
			line-height:1.2;
			border-bottom: 1px dotted #CCC;
			*zoom:1;
			text-decoration:none;
			background:none;
		}
	/*hover*/
	#sideNavi li a:hover{
		text-decoration:none;
		background-color: #efefef;
	}
	#sideNavi li a.on{
		color:#666;
		text-decoration:none;
		background-color: #F0F0F0;
	}


/*表組み01*/
.tblStyle01{
	background:url(../img/common/border.gif) top repeat-x;
}
.tblStyle01 th,
.tblStyle01 td{
	vertical-align:top;
	padding:0.75em 1em;
	background:url(../img/common/border.gif) bottom repeat-x;
}
.tblStyle01 th{
	width:25%;
	font-weight:bold;
}
	/*上の小テーブル*/
	.tblStyle01 table{
	}
	.tblStyle01 table th{width:35%;}
	.tblStyle01 table th,
	.tblStyle01 table td{
		vertical-align:top;
		padding:0.75em;
		text-align:left;
	}
		.tblStyle01 table th.none,
		.tblStyle01 table td.none{ background:none;}



/*表組み02(グラデ付き)*/
.tblStyle02{
	width:100%;
	border-collapse:separate;
	background:url(../img/common/border.gif) top repeat-x;
	border-top:1px solid #eee;
	border-left:1px solid #eee;
}
.tblStyle02 th,
.tblStyle02 td{
	vertical-align:top;
	padding:0.75em;
	border-top:1px solid #fff;
	border-left:1px solid #fff;
	border-bottom:1px solid #ddd;
	border-right:1px solid #ddd;
}
.tblStyle02 thead th{
	font-weight:bold;
	text-align:center;
	text-shadow:1px 1px 0 #FFF;
	background: #eee; 
}
.tblStyle02 tbody th{
	font-weight:bold;
	vertical-align:middle;
	background:#F7FBFD;
	border-top:1px solid #fff;
	border-left:1px solid #fff;
	border-bottom:1px solid #ddd;
	border-right:1px solid #ddd;
}

/*表組み02(グラデ付き)*/
.tblStyle03{
	width:100%;
	border-collapse:separate;
	background:url(../img/common/border.gif) top repeat-x;
	border-top:1px solid #eee;
	border-left:1px solid #eee;
}
.tblStyle03 th,
.tblStyle03 td{
	vertical-align:top;
	padding:0.75em;
	border-top:1px solid #fff;
	border-left:1px solid #fff;
	border-bottom:1px solid #ddd;
	border-right:1px solid #ddd;
}
.tblStyle03 thead th{
	font-weight:bold;
	text-align:center;
	text-shadow:1px 1px 0 #FFF;
	background: #eee; 
}
.tblStyle03 tbody th{
	font-weight:bold;
	vertical-align:middle;
	background:#F7FBFD;
	border-top:1px solid #fff;
	border-left:1px solid #fff;
	border-bottom:1px solid #ddd;
	border-right:1px solid #ddd;
}

/*フラットなリストスタイル（点）*/
.flatList{
	margin-bottom:0.75em;
}
.flatList li{
	list-style: inside disc;
	margin-left:1em;
	text-indent:-1em;
	line-height:1.4;
}
/*点なしリストスタイル*/
.planeList{
	margin-bottom:0.75em;
}
.planeList li{
	margin-left:1em;
	text-indent:-1em;
	line-height:1.4;
}

/*連番リストスタイル*/
.numberList{
	margin-bottom:0.75em;
}
.numberList li{
	list-style: inside decimal;
	margin-left:1em;
	text-indent:-1em;
	line-height:1.4;
}

/*フラットなdlスタイル*/
.dlStyleFlat dt{
	font-weight:bold;
	margin-bottom:0.5em;
}
.dlStyleFlat dd{
}

/*一行リストマーク01（16px青）*/
.listmark16pxArrow{
	padding-left:20px;
	background: url(../img/second/listmark16px_arrow.gif) 0 50% no-repeat;
}
/*一行リストマーク02（13px白）*/
.listmark13pxArrow{
	padding-left:15px;
	background: url(../img/second/listmark13px_arrow.gif) 0 50% no-repeat;
}

	/*一行連番リストマーク*/
	.listmark001{
		padding-left:30px;
		background: url(../img/second/ico_no001.gif) 0 0.25em no-repeat;
	}
	.listmark002{
		padding-left:30px;
		background: url(../img/second/ico_no002.gif) 0 0.25em no-repeat;
	}
	.listmark003{
		padding-left:30px;
		background: url(../img/second/ico_no003.gif) 0 0.25em no-repeat;
	}


/*ただの角丸*/
.boxStyle00{
	border:1px solid #dedede;
    border-radius: 5px;
	box-shadow: 0 1px 0 #dedede;
	padding:10px 10px 0 10px;
}
/*黄色い角丸ボックス*/
.boxStyle01{
	background:#FFFDEE;
	border:1px solid #dedede;
    border-radius: 5px;
	box-shadow: 0 1px 0 #dedede;
	padding:15px 15px 0 15px;
}
/*灰色の角丸ボックス*/
.boxStyle02{
	background:#F3F3F3;
	border:1px solid #dedede;
    border-radius: 5px;
	box-shadow: 0 1px 0 #dedede;
	padding:10px 10px 0 10px;
}

/*インデントつきボックス*/
.indentBox{
	margin-left:13px;
	padding-left:7px;
	border-left:5px solid #EEE;
}
/*インデントつきボックス(線なし)*/
.indentBoxPlane{
	margin-left:20px;
	padding-left:7px;
}



/*法人概要
----------------------------*/

/*代表者挨拶*/
dl.yakusokuBox{
}
dl.yakusokuBox dt{
	font-weight:bold;
	border-bottom:1px dotted #DDD;
	margin-bottom:.5em;
	font-size:1.1em;
}
dl.yakusokuBox dd{
	padding-left:25px;
	margin-bottom:.75em;
	line-height:1.4;
}
	.yakusoku001{
		padding:8px 0 8px 25px;
		background: url(../img/second/ico_gray_no001.gif) 0 50% no-repeat;
	}
	.yakusoku002{
		padding:8px 0 8px 25px;
		background: url(../img/second/ico_gray_no002.gif) 0 50% no-repeat;
	}
	.yakusoku003{
		padding:8px 0 8px 25px;
		background: url(../img/second/ico_gray_no003.gif) 0 50% no-repeat;
	}
	.yakusoku004{
		padding:8px 0 8px 25px;
		background: url(../img/second/ico_gray_no004.gif) 0 50% no-repeat;
	}

/*社会貢献*/
.shakaikouken {
	border-bottom:1px dotted #ccc;
	padding-bottom:10px;
	margin-bottom:10px;
}
.shakaikouken dt {
	font-weight:bold;
	background: #EEE;
	padding:0.5em 0 0.5em 8px;
	border-left:5px solid #ccc;
	margin-bottom:10px;
}
.shakaikouken dd {
}

/*スタッフ紹介*/
.staffImage{
	width:120px;
	float:left;
}
.staffText{
	width:500px;
	float:right;
	padding-bottom:.75em;
}
.staffText span{
	display:block;
	font-size:1.1em;
	font-weight:bold;
	padding-bottom:0.5em;
	margin-bottom:0.5em;
	border-bottom:1px dotted #d6d6d6;
}

/*お客様の声
----------------------------*/
.voice .image{
	width:160px;
	float:right;
	padding: 0 0 10px 20px;
	background:#FFF;
}
.voice .data,
.voice .cource {
	padding-left:120px;
}
	.voice .data {background:url(../img/second/voice_ico_data.gif) 0 50% no-repeat;}
	.voice .cource {background:url(../img/second/voice_ico_cource.gif) 0 50% no-repeat;}
.voice .comment{
	padding:0.75em 0 0;
	border-top:1px dotted #CCC;
}


/*乗り換えシミレーション(別ウィンドウ用は個別ファイル化)
----------------------------*/

.listHatena{/*？アイコンリスト*/
	margin-bottom:20px;
	width:460px;
	float:right;
}
.listHatena li{
	line-height:1.2;
	padding:.75em 0 .75em 25px;
	background: url(../img/second/ico_hatena.gif) 0 50% no-repeat;
	border-bottom:1px dotted #CCC;
}


/*************法人向け***************/



/*税理士乗り換えシュミレーション
----------------------------------------*/
.listHukidashi{/*吹き出しリスト*/
	margin-bottom:20px;
}
.listHukidashi li{
	line-height:1.2;
	padding:.75em 0 .75em 25px;
	background: url(../img/second/ico_hukidashi.gif) 0 50% no-repeat;
	border-bottom:1px dotted #CCC;
}

.listPeople{/*人アイコンリスト*/
	margin-bottom:20px;
}
.listPeople li{
	line-height:1.2;
	padding:.75em 0 .75em 25px;
	background: url(../img/second/ico_people.gif) 0 50% no-repeat;
	border-bottom:1px dotted #CCC;
}

.listUnderline{/*下線のみのリスト*/
	margin-bottom:20px;
}
.listUnderline li{
	line-height:1.2;
	padding:.75em 0 .75em 0;
	border-bottom:1px dotted #CCC;
	list-style: inside disc;
	margin-left:1em;
	text-indent:-1em;
}


/*法人：年一決算
----------------------------------------*/
.listMegaphone{/*メガホンリスト*/
	margin-bottom:20px;
}
.listMegaphone li{
	line-height:1.2;
	padding:.75em 0 .75em 25px;
	background: url(../img/second/ico_megaphone.gif) 0 50% no-repeat;
	border-bottom:1px dotted #CCC;
}

.listNumbering{/*連番リスト*/
	margin-bottom:20px;
}
.listNumbering li{
	line-height:1.2;
	padding:.75em 0 .75em 25px;
	border-bottom:1px dotted #CCC;
}
.listNumbering li.no001{ background:url(../img/second/ico_no001.gif) 0 50% no-repeat;}
.listNumbering li.no002{ background:url(../img/second/ico_no002.gif) 0 50% no-repeat;}
.listNumbering li.no003{ background:url(../img/second/ico_no003.gif) 0 50% no-repeat;}
.listNumbering li.no004{ background:url(../img/second/ico_no004.gif) 0 50% no-repeat;}
.listNumbering li.no005{ background:url(../img/second/ico_no005.gif) 0 50% no-repeat;}
.listNumbering li.no006{ background:url(../img/second/ico_no006.gif) 0 50% no-repeat;}
.listNumbering li.no007{ background:url(../img/second/ico_no007.gif) 0 50% no-repeat;}
.listNumbering li.no008{ background:url(../img/second/ico_no008.gif) 0 50% no-repeat;}
.listNumbering li.no009{ background:url(../img/second/ico_no009.gif) 0 50% no-repeat;}


/*法人：税理士乗り換え
-----------------------------------------*/
.norikaefaq dt{/*よくある質問2つ*/
	font-size:14px;
	font-weight:bold;
	line-height:1.2;
	margin-bottom:0.5em;
	padding:.75em 0 .75em 35px;
	background:url(../img/second/ico_q.gif) 10px 0.7em no-repeat #f0f0f0;
	border-bottom:1px solid #eee;
    border-radius: 3px;
    -webkit-border-radius: 3px;
    -moz-border-radius: 3px;
}
.norikaefaq dd{
	line-height:1.4;
	padding:.5em 0 .5em 35px;
	background:url(../img/second/ico_a.gif) 10px 0.65em no-repeat;
	margin-bottom:1.25em;
}


/*ビジネスサポート：月次資金繰り表制作
----------------------------------------*/
.lisrmarkNum dt{/*連番リスト(dl)*/
	line-height:1.2;
	padding:.75em 0 .75em 25px;
	border-bottom:1px dotted #CCC;
	font-weight:bold;
	font-size:1.1em;
	margin-bottom:.75em;
}
.lisrmarkNum .no001{ background:url(../img/second/ico_no001.gif) 0 50% no-repeat;}
.lisrmarkNum .no002{ background:url(../img/second/ico_no002.gif) 0 50% no-repeat;}
.lisrmarkNum .no003{ background:url(../img/second/ico_no003.gif) 0 50% no-repeat;}
.lisrmarkNum .no004{ background:url(../img/second/ico_no004.gif) 0 50% no-repeat;}
.lisrmarkNum .no005{ background:url(../img/second/ico_no005.gif) 0 50% no-repeat;}
.lisrmarkNum .no006{ background:url(../img/second/ico_no006.gif) 0 50% no-repeat;}
.lisrmarkNum .no007{ background:url(../img/second/ico_no007.gif) 0 50% no-repeat;}
.lisrmarkNum .no008{ background:url(../img/second/ico_no008.gif) 0 50% no-repeat;}
.lisrmarkNum .no009{ background:url(../img/second/ico_no009.gif) 0 50% no-repeat;}



/*ビジネスサポート：業種応援プラン
----------------------------------------*/
#gyoushuNavi{
	width:675px;
	margin-right:-15px;
	overflow:hidden;
}
#gyoushuNavi li{
	float:left;
	width:210px;
	margin-right:15px;
	margin-bottom:10px;
}
#gyoushuNavi li a:hover img{
	opacity:0.8;
	filter: alpha(opacity=80);
	-ms-filter: "alpha( opacity=80 )";
}
/*サブタイトル3パターン*/
.checkMarkTit_orange,
.checkMarkTit_blue,
.checkMarkTit_gray{
	font-size:14px;
	padding:18px 0 8px 28px;
	margin-bottom:15px;
}
.checkMarkTit_orange{background:url(../img/second/checkmark_title_bg_orange.jpg) left bottom no-repeat;}
.checkMarkTit_blue  {background:url(../img/second/checkmark_title_bg_blue.jpg) left bottom no-repeat;}
.checkMarkTit_gray  {background:url(../img/second/checkmark_title_bg_gray.jpg) left bottom no-repeat;}
	
.checkMarkTit_orange:first-letter ,
.checkMarkTit_blue:first-letter ,
.checkMarkTit_gray:first-letter {
	font-size:18px;
	}


/*よくある質問（アコーディオン）
----------------------------------------*/
.faqContents dt{
	margin-bottom:0.5em;
 	border-bottom:1px solid #eee;
}
.faqContents dt a{
	display:block;
	line-height:1.2;
	font-size:1.1em;
	padding:.75em 0 .75em 20px;
	background:url(../img/second/ico_plus.gif) 0 50% no-repeat;
	text-decoration:none;
}
.faqContents dt.active a{
	background:url(../img/second/ico_minus.gif) 0 50% no-repeat;
}
.faqContents dd{
	line-height:1.4;
	padding:.5em 30px .5em 30px;
	background:url(../img/second/ico_a.gif) 0 0.55em no-repeat;
	margin-bottom:1.25em;
}
/*.faqContents dd p:first-child{
	font-weight:bold;
	color: #C00;
}*/


/*個人：節税対策
-----------------------------------------*/
.setuzeList{
	margin-bottom:0.75em;
	padding-left:20px;
}
.setuzeList li{
	list-style: outside none;
	margin-left:1em;
	text-indent:-1em;
	line-height:1.4;
	padding-left:8px;
}



/*お問い合わせ
----------------------------------------*/
.cantantTbl{	
	width:100%;
	margin-bottom:20px;
	background:url(../img/common/border.gif) top repeat-x;
}
.cantantTbl th,
.cantantTbl td{
	padding:1em;
	line-height:1.4;
	vertical-align:middle;
	background:url(../img/common/border.gif) bottom repeat-x;
}
.cantantTbl th{
	width:25%;
	white-space:nowrap;
}
.cantantTbl td{
	width:69%;
}

.cantantTbl p{ margin-top:0.25em;}
.cantantTbl em{color: #C00;}
.cantantTbl .error{color: #C00;}

.cantantTbl table { margin-bottom:0;}
.cantantTbl table td{ vertical-align:text-bottom; background:none;}

/*フォーム*/
#btnArea{
	text-align:center;
	margin: 20px 0;
}
	input#check,
	input#reset,
	input#back,
	input#submit{
		display:inline-block;
		*display: inline;
		*zoom: 1;
		border:none;
		cursor:pointer;
		margin:0;
		padding:0;
		
		width:220px;
		height:40px;
		overflow:hidden;
		text-indent:-9999px;
		
		background-position: 0 0;
		background-repeat:no-repeat;
	}
	input#check  { background:url(../img/second/btn_check.gif)}
	input#reset  { background:url(../img/second/btn_reset.gif)}
	input#back   { background:url(../img/second/btn_back.gif)}
	input#submit { background:url(../img/second/btn_submit.gif)}
	
	input#check:hover,
	input#reset:hover,
	input#back:hover,
	input#submit:hover{
		background-position: -220px 0;
	}
.tblStyle02 input[type="text"],
.tblStyle02 textarea{
	padding:0.1em;
	background: #F6F6F6;
	border:1px solid #E3D7CC;
}
.tblStyle02 input[type="text"]:focus,
.tblStyle02 textarea:focus{
	background: #FFF;
	border:1px solid #F90;
}



/*料金表ページ
----------------------------------------*/
.planTable{
	margin:20px 0 20px;
	width:100%;
}
	.planTable th,
	.planTable td{
		padding:.75em 0;
		text-align:center;
		border:1px solid #ccc;
		vertical-align:text-bottom;
		vertical-align:middle;
		line-height:1.2;
	}
	
.planTable th{/*ｔｈ基本*/
	background: #eee;
	font-weight:bold;
	}

.planTable .shihon{/*資本金*/
	background: #E1F0FF;
	font-weight:bold;
}
.planTable .uriage{/*売上高*/
	background: #EDFFE1;
	font-weight:bold;
}
.planTable tr.ukichou th{/*記帳代行の有無*/
	background: #999;
	color:#FFF;
}
.planTable .kessan{/*決算*/
	background: #FFE2E1;
	font-weight:bold;
}
.planTable .none{/*非表示*/
	background: none;
	border:none;
}











