body {
	margin: 0px;
	padding: 0px;
	font:13px "ＭＳ Ｐゴシック",arial,helvetica,clean,sans-serif;

    *font-size:small;
    *font:x-small;
	background-color: #EFEFDF;
}
h1 {
	margin: 0px;
	padding: 0px;
}
p {
	text-align: justify;
	text-justify: inter-ideograph;
}
li {
	text-align: justify;
	text-justify: inter-ideograph;
}
table {
    font-size:inherit;
    font:100%;
}

.dan {
	line-height: 150%;
}
.waku {
	border: 2px solid #FF0000;
	padding: 10px;
	margin-right: 50px;
	margin-left: 50px;
	margin-bottom: 0px;
	background-color: #FFFFFF;
	font-weight: bold;
}
.font_s {
	font-size: 90%;
	line-height: 150%;
}
hr {
page-break-after: always;
}
#head a {
	color: #FFFFFF;
	font-weight: bold;
	text-decoration: none;
	display: block;
	float: left;
	background-image: url(../gif/parts/btn_link.jpg);
	height: 37px;
	margin: 0px;
	padding-top: 20px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
	width: 100px;
	text-align: center;
}
#head h1 {
	float: left;
	margin-right:-329px;
	width: 329px;
}
#head h1 > * {
	margin-right:329px;
}
#head a:hover {
	color: #FFFFFF;
	font-weight: bold;
	text-decoration: underline;
}
#head .active {
	background-image: url(../gif/parts/btn_active.jpg);
}

#head {
	height: 57px;
	background-image: url(../gif/parts/header_back.jpg);
	background-repeat: repeat-x;
	font-size: 95%;
}
.header_back {
	float: left;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 329px;
	height: 57px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 0px;
	width: 550px;
}


#head ul {
	list-style-type: none;
	padding: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 0px;
}
#head li {
	display: inline;
	padding-left: 10px;
}



#table td {
	font-size: 100%;
	padding-left: 0.5em;
	padding-right: 0.5em;
}
.fax {
	border-top: 1px solid #000000;
	border-right: 1px solid #000000;
	border-bottom: none;
	border-left: 1px solid #000000;
	margin-right: 10px;
	margin-left: 10px;
	margin-top: 10px;

}
.fax_waku {
	margin-right: 10px;
	margin-left: 10px;
	margin-bottom: 10px;
}

.fax_waku table {
	border-top-width: 0px;
	border-right-width: 0px;
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: solid;
	border-left-style: solid;
	border-bottom-color: #000000;
	border-left-color: #000000;
}
.fax_waku td {
	border-top: 1px solid #000000;
	border-right: 1px solid #000000;
	border-bottom: none;
	border-left-style: none;
}
.outline th {
	background-color: #00194a;
	text-align: left;
}
.outline .box h3 {
	color: #FFFFFF;
	font-size: 100%;
	background-color: #003399;
	margin: 0px;
	background-image: url(../gif/parts/l-b.gif);
	background-repeat: no-repeat;
	text-indent: 0.8em;
	width: 98%;
	padding-top: 5px;
	padding-bottom: 5px;
}
.outline .box {
	width: 100%;
	margin-bottom: 10px;
	background-color: #000099;
	background-image: url(../gif/parts/r-b.gif);
	background-repeat: no-repeat;
	background-position: right top;
}
.outline .box .int {
	border: 1px solid #C1CCCC;
	background-color: #FFFFFF;
	padding-right: 10px;
	padding-left: 10px;
}
.outline .box .int h4 {
	padding-right: 10px;
	padding-left: 10px;
	line-height: 150%;
	text-align: left;
	font-size: 140%;
}

.outline .box .int p {
	line-height: 150%;
	font-size: 110%;
}
.outline .box .int td {
	font-size: 105%;
}
.outline .box .int ul {
	line-height: 150%;
	font-size: 110%;
}
.outline .box .int ol {
	line-height: 150%;
	font-size: 100%;
}
.link a {
	color: #000040;
	padding-left: 1em;
	font-size: 120%;
}

.link a:hover {
	color: #FF7F00;
}
.link h3 {
	font-size: 120%;
	margin: 0px;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 10px;
	color: #333333;
}
.link .info {
	font-size: 90%;
}



.right {
	text-align: right;
}
.taxland {
	background-image: url(../gif/parts/l-over-white.gif);
	background-repeat: no-repeat;
	background-position: left top;
	width: 92%;
	padding-left: 30px;
	padding-top: 10px;
	background-color: #FFFFFF;
}
.taxland p {
	line-height: 150%;
	font-size: 110%;
}


.head {
	background-image: url(../gif/parts/r-over-white.gif);
	background-position: right top;
	background-repeat: no-repeat;
	background-color: #FFFFFF;

}
.small {
	font-size: 70%;
}
.taxland h2{
	font-size: 130%;
	background-image: url(taxland/img/h1_back.jpg);
	background-repeat: no-repeat;
	background-position: center bottom;
	margin: 0px;
	text-align: center;
	background-color: #FFFFFF;
	height: 40px;
	padding-top: 10px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
}
.taxland h3{
	font-size: 110%;
	background-image: url(taxland/img/taxland_h3.jpg);
	background-repeat: no-repeat;
	padding-top: 20px;
	padding-bottom: 20px;
	background-position: left center;
	margin-bottom: 0px;
	color: #371C00;
	padding-left: 20px;
}
.taxland h4{
	font-size: 120%;
	background-image: url(taxland/img/taxland_h4.jpg);
	background-repeat: repeat-x;
	padding-top: 5px;
	padding-bottom: 5px;
	background-position: center;
	color: #333333;
	padding-left: 5px;
}
.taxland .link_box_left {
	width: 48%;
	float: left;
	border: 1px solid #CCCCCC;
	margin-bottom: 10px;
}
.link_box_left p {
	text-align: center;
	background-color: #000099;
	padding-top: 5px;
	padding-bottom: 5px;
	margin: 0px;
	font-weight: bold;
	color: #FFFFFF;
}
.taxland ol {
	line-height: 150%;
}
.taxland caption {
	text-align: left;
	font-weight: bold;
	font-size: 110%;
	padding-bottom: 5px;
	background-image: url(taxland/img/cap_point.gif);
	background-repeat: no-repeat;
	background-position: left top;
	text-indent: 23px;
}


.link_box_left a {
	display: block;
	padding-top: 5px;
	padding-bottom: 5px;
	padding-left: 10px;
	text-decoration: none;
	background-color: #FFeFcF;
	border-top-width: 1px;
	border-top-style: dashed;
	border-top-color: #999999;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-right-color: #FFeFcF;
	border-bottom-color: #FFeFcF;
}
.link_box_left a:hover {
	text-decoration: underline;
	background-color: #F9ECBB;
	border-right-width: 1px;
	border-right-style: solid;
	border-right-color: #CCCCCC;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #CCCCCC;
}


.taxland .link_box_left ul {
	margin: 0px;
	padding: 0px;
}
.link_box_left li {
	list-style-type: none;
}

.taxland .link_box_right {
	float: right;
	width: 48%;
	border: 1px solid #CCCCCC;
	margin-bottom: 10px;
}
.link_box_right p {
	text-align: center;
	background-color: #000099;
	padding-top: 5px;
	padding-bottom: 5px;
	margin: 0px;
	font-weight: bold;
	color: #FFFFFF;
}
.link_box_right a {
	display: block;
	padding-top: 5px;
	padding-bottom: 5px;
	padding-left: 10px;
	text-decoration: none;
	background-color: #FFeFcF;
	border-top-width: 1px;
	border-top-style: dashed;
	border-top-color: #999999;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-right-color: #FFeFcF;
	border-bottom-color: #FFeFcF;
	margin: 0px;
}
.link_box_right a:hover {
	text-decoration: underline;
	background-color: #F9ECBB;
	border-right-width: 1px;
	border-right-style: solid;
	border-right-color: #CCCCCC;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #CCCCCC;
}


.taxland .link_box_right ul {
	margin: 0px;
	padding: 0px;
}
.link_box_right li {
	list-style-type: none;
	margin: 0px;
	padding: 0px;
}
.tax_link a {
	text-decoration: none;
	padding-right: 0.5em;
	background-image: url(taxland/img/tax_link.gif);
	background-position: 0px 3px;
	padding-left: 12px;
	margin-left: 1px;
	background-repeat: no-repeat;
}
.tax_link a:hover {
	text-decoration: underline;
}
.tax_link th {
	background-image: url(taxland/img/tax_link_th.jpg);
	background-repeat: repeat-x;
	line-height: 150%;
	border-right-width: 1px;
	border-right-style: solid;
	border-right-color: #666666;
	padding-top: 3px;
	padding-right: 5px;
	padding-bottom: 8px;
	padding-left: 5px;
	font-size: 110%;
}
.tax_link td {
	padding:5px;
	width: 50%;
	line-height: 150%;
	border-right-width: 1px;
	border-right-style: solid;
	border-right-color: #666666;
	font-size: 110%;

}
.tax_link .underline {
	background-image: url(taxland/img/tax_link_td.jpg);
	background-position: bottom;
	background-repeat: repeat-x;
}

.tax_link table {
	width: 100%;
		border: 1px solid #666666;
border-collapse:collapse;
}
.information {
	margin-right: 2em;
	margin-left: 2em;
	padding-left: 2em;
	background-color: #FFFFFF;
	clear: both;
	background-image: url(../gif/parts/l-over-white.gif);
	background-repeat: no-repeat;
	background-position: left top;
	margin-top: 1em;
	font:13px "ＭＳ Ｐゴシック",arial,helvetica,clean,sans-serif;

    *font-size:small;
    *font:x-small;
	margin-bottom: 1em;
}
.information h2 {
	background-image: url(information/img/h2_back.jpg);
	background-repeat: repeat-x;
	height: 32px;
	padding-top: 7px;
	text-indent: 1em;
	font-size: 145%;
}
.information h3 {
	font-size: 120%;
	margin-bottom: 0px;
	padding-bottom: 0px;
	color: #333333;
}
.information .box {
	background-image: url(../gif/parts/r-over-white.gif);
	background-repeat: no-repeat;
	background-position: right top;
	padding-right: 2em;
	padding-top: 1em;
}

.rightback {
	background-image: url(../gif/parts/r-over-white.gif);
	background-position: right top;
	background-repeat: no-repeat;
}

.information table{
	background-repeat: repeat-x;
	border: 1px solid #666666;
	border-collapse:collapse;
}
.information th{
	background-repeat: repeat-x;
	line-height: 150%;
	padding-top: 3px;
	padding-right: 5px;
	padding-bottom: 8px;
	padding-left: 5px;
	font-size: 110%;
	border: 1px solid #666666;
	background-color: #D2E1F0;
	color: #333333;
}
.information td{
	background-repeat: repeat-x;
	line-height: 150%;
	padding-top: 3px;
	padding-right: 5px;
	padding-bottom: 8px;
	padding-left: 5px;
	font-size: 110%;
	border: 1px solid #666666;
}
.information .taiou ul {
	margin: 0px;
	padding: 0px;
	list-style-type: none;
	list-style-image: none;
}
.information .taiou .line {
	border-top-width: 1px;
	border-top-style: dashed;
	border-top-color: #666666;
}



.both {
	clear: both;
}
.indent_under_no {
	margin-bottom: 0px;
	padding-bottom: 0px;
}

.indent_01 {
	text-indent: -1.5em;
	padding-left: 1.5em;
	font-family: monospace;
}
.indent_02 {
	text-indent: -1em;
	padding-left: 2em;
	padding-top: 0px;
	margin-top: 0px;
	margin-bottom: 0px;
	padding-bottom: 0px;
}


.top_back {
	text-indent: 1.5em;
	margin-bottom: 10px;
	text-align: right;
	clear: both;
	margin-top: 10px;
	background-repeat: repeat-x;
	padding-top: 5px;
	background-position: left top;
	padding-bottom: 10px;
}
.top_back p {
	text-align: right;
	font-size: 90%;
	margin: 0px;
	padding: 0px;
}


.top_back a:hover {
	color: #D58000;
	text-decoration: underline;
}
.top_back a {
	background-image: url(../gif/parts/top.gif);
	text-decoration: none;
	background-repeat: no-repeat;
	background-position: 0px 2px;
	padding-left: 1.5em;
	height: 19px;
	padding-top: 1px;
	padding-bottom: 1px;
}
* html .top_back a {
	background-position: 0px 0px;
}
*:first-child+html .top_back a {
	background-position: 0px 0px;
}




#footer {
	height: 32px;
	background-image: url(../gif/parts/footer_back.jpg);
	background-repeat: repeat-x;
	padding-top: 25px;
}
#footer p {
	text-align: center;
	margin: 0px;
	padding: 0px;
	color: #FFFFFF;
	font-weight: bold;
	font-size: 90%;
}