*{margin:0; padding:0;}

ul,li{
margin:0; padding:0;
}

body{
font:76% Verdana,Tahoma,Arial,sans-serif;
line-height:1.4em;
text-align:center;
color:#303030;
background:#fff;
}

a{
color:blue;
font-weight:bold;
text-decoration:none;
background-color:inherit;
}

a:hover{color:red; text-decoration:none; background-color:inherit;}
a img{border:none;}

p{padding:0 0 1.6em 0;}
p form{margin-top:0; margin-bottom:20px;}

img.left,img.center,img.right{padding:4px; border:1px solid #a0a0a0;}
img.left{float:left; margin:0 12px 5px 0;}
img.center{display:block; margin:0 auto 5px auto;}
img.right{float:right; margin:0 0 5px 12px;}

/**************** Header and navigation styles ****************/


h1{
color:#330000;
width:760px;
/*letter-spacing:-2px;*/
font-weight:normal;
text-align:right;
font-size:12px;
margin:0px auto;
}

#container{
width:760px;
text-align:left;
margin:0px auto 20px auto;
padding:1px 0;
background:#ffffff;
color:#303030;
border:2px solid #300;
}

#header{
/*height:168px;*/
width:760px;
margin:0;
background:#fff;
color:#330000;
font-weight:bold;
}


#header img{
float:left;
border:0px;
margin:15px 0 5px 10px;
}

.head_right{
float:right;
text-align:right;
}

#header p
{
text-align:right;
font-size:8pt;
font-weight:bold;
/*float:right;*/
color:#330000;
margin:0;
padding:8px 8px 8px 8px;
}

#header p a
{
color:#330000;
text-decoration:underline;
}




#header h2{
margin:10px 0 0 40px;
font-size:1.4em;
background-color:inherit;
color:#f0f2f4;
letter-spacing:-1px;
font-weight:normal;
}

#navigation{
height:2.2em;
line-height:2.2em;
width:100%;
margin:0;
background:#330000;
color:#ffffff;
margin-bottom:10px;
margin-top:-2px;
}

#navigation li{
float:left;
list-style-type:none;
border-right:1px solid #ffffff;
white-space:nowrap;
}

#navigation li a{
display:block;
padding:0 10px;
width:16%;
font-size:9pt;
font-weight:normal;
text-transform:uppercase;
text-decoration:none;
background-color:inherit;
color: #ffffff;
text-align:center;
}


#navigation .selected,#navigation a:hover{
background:#963;
color:#ffffff;
text-decoration:none;
}


.menu {
	clear:both;
	margin-top:-2px;
	margin-bottom:1px;
	color:#000;
	height:23px;
	width:100%;
/*	background:#c93 url(http://www.ft-tax.com/menu.gif) bottom;*/
	background:#300 url(http://www.ft-tax.com/menu.gif) bottom;
	}

.menu p {
	line-height:24px;
	}

.menu a, .menu a:visited {
	float:left;
/*	width:14%;*/
	width:93px;
	display:block;
	text-align:center;
	border-left:1px solid #fff;
	background:transparent;
	text-decoration:none;
	color:#fff;
	}

.menu a:hover {
	text-decoration:none;
	color:#900;
	}

.menu a.selected, .menu a:visited.selected {
	color:#000;
	font-weight:bold;
	background: transparent;
	}
.handheld, .hide, h1 span, .menu span {
	display:none;
	}
#center{
width:100%;
padding:5px 0 10px 0;
text-align:center;
}
/**************** Content styles ****************/

#content{
float:left;
width:500px;
font-size:10pt;
padding:20px 10px 0 20px;
overflow:hidden;
}

#content h2{
text-align:center;
display:block;
margin:0 0 16px -20px;
font-size:14pt;
font-weight:bold;
color:#fff;
background-color:#500;
padding:10px 0px 10px 0px;
}

#content h3{
width:100%;
display:block;
margin:0 0 6px 0;
font-size:13pt;
font-weight:bold;
color:#c00;
letter-spacing:-1px;
padding-bottom:2px;
background-color:inherit;
border-bottom:2px solid #888;
}

#content p.intro{
border-left:5px solid #CC0;
padding:3px 0px 3px 8px;
margin:0;
font-weight:bold;
}

#content p.ans{
border:1px solid #666;
background-color:#eee;
padding:5px;
margin:0;
margin-bottom:15px;
}

#content h3 a{font-weight:normal;}
#content h4{margin:0 0 5px 0; font-size:1.4em; letter-spacing:-1px;}
#content a:hover,#subcontent a:hover{text-decoration:underline;}
#content ul,#content ol{margin:0 5px 16px 10px;}
#content dl{margin:0 5px 10px 25px;}
#content dt{font-weight:bold; margin-bottom:5px;}
#content dd{margin:0 0 10px 15px;}

/**************** Content styles ****************/

#content2{
width:720px;
font-size:10pt;
padding:20px;
overflow:hidden;
line-height:150%;
height:100%;
}

.news ul,
.news li{
margin:0;
padding:0;
list-style-type:none;
font-weight:bold;
}

#content2 h2{
text-align:center;
display:block;
margin:0 0 16px -20px;
font-size:14pt;
font-weight:bold;
color:#fff;
background-color:#500;
padding:10px 0px 10px 0px;
}

#content2 h3{
width:100%;
display:block;
margin:0 0 6px 0;
font-size:13pt;
font-weight:bold;
color:#c00;
padding-bottom:2px;
letter-spacing:-1px;
background-color:inherit;
border-bottom:2px solid #888;
}

#content2 p.intro{
border-left:5px solid #CC0;
padding:3px 0px 3px 8px;
margin:0
}

#content2 p.ans{
border:1px solid #666;
background-color:#eee;
padding:5px;
margin:0;
margin-bottom:15px;
}

#content2 h3 a{font-weight:bold;}
#content2 h4{margin:0 0 5px 0; font-size:12pt; letter-spacing:-1px;}
#content2 a:hover,#subcontent a:hover{text-decoration:underline;}
#content2 ul,#content ol{margin:0 5px 16px 35px;}
#content2 dl{margin:0 5px 10px 25px;}
#content2 dt{font-weight:bold; margin-bottom:5px;}
#content2 dd{margin:0 0 10px 15px;}


/**************** Sidebar styles ****************/

#subcontent{
float:right;
width:200px;
padding: 20px 20px 0px 0;
color:#000;
}

#subcontent h2{
display:block;
margin:0 0 15px 0;
font-size:1.6em;
font-weight:normal;
text-align:left;
letter-spacing:-1px;
color:#000;
background-color:inherit;
}

#subcontent li{
font-size:10px;
}

#subcontent p{margin:0 0 16px 0; font-size:0.9em;}


/**************** Menublock styles ****************/

.menublock{
margin:0;
margin-bottom:15px;
font-size:11pt;
color:#000;
}

.menublock li{
list-style:none;
display:block;
margin-bottom:4px;
overflow:hidden;
height:40px;
}

.menublock li a{
font-weight:normal;
text-decoration:none;
color:#500;
display:block;
border-left:5px solid #500;
padding:10px 0px 10px 10px;
overflow:hidden;
background:#fff url(http://www.ft-tax.com/img/menuback.jpg) bottom;
}

.menublock li a:hover{
border-left:5px solid #c00;
}

.submenublock{
padding:0;
margin:0;
margin-bottom:10px;
padding-left:5px;
}

.submenublock li {
list-style:none;
border-bottom:1px dotted #500;
padding-bottom:3px;
padding-top:3px;
font-weight:normal;
}

.submenublock li a{
color:#500;
}

/**************** Searchbar styles ****************/

#searchbar{margin:0 0 20px 0;}
#searchbar form fieldset{margin-left:10px; border:0 solid;}

#searchbar #s{
height:1.2em;
width:110px;
margin:0 5px 0 0;
border:1px solid #a0a0a0;
}

#searchbar #searchbutton{
width:auto;
padding:0 1px;
border:1px solid #808080;
font-size:0.9em;
text-align:center;
}

/**************** Footer styles ****************/

#footer{
clear:both;
width:758px;
padding:5px 0;
margin:0 1px;
font-size:0.9em;
color:#330000;
background:#fff;
border-top:1px solid #330000;
}

#footer2{
clear:both;
width:758px;
padding:5px 0;
margin:0 1px;
font-size:0.9em;
color:#f0f0f0;
background:#330000;
}

#footer p{padding:0; margin:0; text-align:center;}
#footer a{color:#330000; background-color:inherit;font-weight:bold;}
#footer a:hover{color:#330000; background-color:inherit; text-decoration: underline;}
#footer2 p{padding:0; margin:0; text-align:center;}
/**************** Misc classes and styles ****************/

.splitcontentleft{float:left; width:48%;}
.splitcontentright{float:right; width:48%;}
.clear{clear:both;}
.small{font-size:0.8em;}
.hide{display:none;}
.textcenter{text-align:center;}
.textright{text-align:right;}
.important{color:#f02025; background-color:inherit; font-weight:bold;}

.box{
margin:0 0 20px 0;
padding:5px;
padding-left:20px;
border:1px solid #c0c0c0;
background-color:#fafbfc;
color:#505050;
line-height:1.5em;
}

.box2{
margin:0;
padding:5px;
padding-left:10px;
border:1px solid #c0c0c0;
border-bottom:0px solid #c0c0c0;
background-color:#fafbfc;
color:#505050;
font-weight:bold;
line-height:1.5em;
}


.prof { text-align:right; font-size:10pt; font-weight:bold;border-bottom: solid 1px #888; margin-top:12px;}
.koe { text-align:left; font-size:10pt; font-weight:bold;border-bottom: solid 1px #888; margin-top:12px;}
.koe-block{ height: 125px; border-bottom:dotted 1px #888; margin-bottom:5px;}


.entry_body{
margin-bottom:10px;
}


/**************** 2009/02/11/修正  staff  ****************/

.a001{
 color:#FF0000;
 font-size: 20px;
 font-weight: bold;
 line-height: 20px;
 }

.a002{
 color:#FF0000;
 font-size: 16px;
 font-weight: bold;
 line-height: 20px;
 }

.a003{
 color:#FF0000;
 font-size: 14px;
 font-weight: bold;
 line-height: 20px;
 }

/*トップ ↓*/
.top_left{
 float: left;
 margin: 0;
 padding: 0;
 width: 373px;
 }
 
.ryokin_go{
 float: left;
 margin: 20px 0 0 0;
 padding: 0 0 30px 0;
 background-image: url(http://www.ft-tax.com/test/ryokin_bg.gif);
 background-repeat: no-repeat;
 width: 346px; height:202px;
 }
 
.ryokin_go p{
 float: right;
 margin: 0;
 padding: 148px 18px 0 0;
 width: 189px;
 }
 
.ryokin_go p a{
 margin: 0;
 padding: 0;
 background-image: url(http://www.ft-tax.com/test/ryokin_roll.gif);
 background-repeat: no-repeat;
 width: 189px; height:37px;
 text-decoration: none;
 text-indent: -9999px;
 overflow: hidden;
 display: block;
 }

.ryokin_go p a:hover{
 margin: 0;
 padding: 0;
 background-position: 0 -37px;
 }
 
/*トップ ↑*/



/*サービス 法人↓*/
.ryo_se{
 float: left;
 margin: 0 40px 20px 55px;
 display: inline;
 padding: 20px 0 20px;
 border: 2px solid #CC3300;
 width:600px;
 }
 
.ryo_se p{
 float: left;
 margin: 0;
 padding: 0;
 width: 600px;
 text-align: center;
 font-size: 16px;
 color:#FF0000;
 line-height: 30px;
 letter-spacing: 1px;
 }
 
.ryo_se p a{
 text-align: center;
 }


/*サービス↑*/



/*スタッフ↓*/
#omoi{
 float: left;
 margin: 0;
 padding: 0;
 }
/*スタッフ↑*/

/*料金↓*/

#content_ryo{
margin: 0;
padding: 0;
font-size:12px;
width: 760px;
}

#ryo_h2{
 float: left;
 margin: 0;
 padding: 0;
 background-color: #FFFFFF;
 width: 760px; height:90px;
 }
 
.seturitu{
 float: left;
 margin: 10px 20px 30px 30px;
 display: inline;
 padding: 0;
 border: 1px solid #CCCCCC;
 width: 698px;
 }
 
.seturitu p{
 float: left;
 margin: 0;
 padding: 10px 0 10px 30px;
 width: 650px;
 text-align: left;
 line-height: 20px;
 letter-spacing: 1px
 }
 
#content_ryo h3{
 float: left;
 margin: 0;
 padding: 0 0 0 30px;
 }
 
.taikei_txt{
 float: left;
 margin: 0;
 padding: 20px 0 20px 40px;
 text-align: left;
 line-height: 20px;
 width: 700px;
 }
 
.taikei_txt02{
 float: left;
 margin: 0;
 padding: 0 0 10px 40px;
 text-align: left;
 line-height: 20px;
 width: 700px;
 }
 
.taikei_txt02 img{
 float: left;
 margin: 0 30px 0 0;
 }

.taikei_txt03{
 float: left;
 margin: 0;
 padding: 0 0 10px 40px;
 text-align: left;
 line-height: 20px;
 width: 200px;
 }
 
.ryo_tel{
 float: left;
 margin: 0;
 padding: 20px 0 30px 25px;
 }

.sindan{
 float: left;
 margin: 0;
 padding: 20px 0 30px 30px;
 }

.ryo_table{
 float: left;
 margin: 0 0 30px 80px;
 display: inline; 
 padding: 0;
 width: 600px;
 background-color: #333333
 }
 
.ryo_table p{
 text-align: left;
 margin: 0;
 padding: 10px 0 10px 10px;
 }
 
.ryo_table th,.ryo_table td{
 margin: 0;
 padding: 0;
 background-color: #FFFFFF;
 }
/*料金↑*/