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;
}
img {
border: none;
}
h1 {
	margin: 0px;
	padding: 0px;
}
p {
	text-align: justify;
	text-justify: inter-ideograph;
}
a { outline: none; }
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:-300px;
	width: 300px;
}
#head h1 > * {
	margin-right:300px;
}
#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: 300px;
	height: 57px;
	margin: 0px;
	width: 660px;
}


#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%;
}
.m_box {
	margin-top: 0px;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 10px;
	padding-left: 0px;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-left-style: solid;
	border-right-color: #9B8780;
	border-bottom-color: #9B8780;
	border-left-color: #9B8780;
}
.m_box ul {
	margin-top: 0px;
	padding-top: 0px;
	padding-right: 20px;
}
.m_box li {
	line-height: 150%;
	margin-top: 0px;
	padding-top: 0px;
	color: #444444;
}



.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 .library .m_box h4 {
	margin-top: 0px;
	padding-top: 10px;
	margin-bottom: 0px;
	padding-bottom: 0px;
}
.library {
	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;
	padding-bottom: 10px;
}
.library a.book {
	display:block;
	padding:0;
	width:700px;
	height:85px;
	text-decoration:none;
	text-indent:-9999px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
	background-color: transparent;
	background-image: url(library/img/book_btn.jpg);
	background-repeat: no-repeat;
	background-position: 0 0;
     }
.library strong {
	color: #4F342F;
}

#book a:hover {
	background-position:0 -85px;
	text-decoration:none;
  
	 }
.library #book ul {
	list-style-type: none;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 20px;
	padding-left: 0px;
	margin-top: 0px;
	margin-bottom: 0px;
}
.library #book li {
	padding: 0px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
}

.library 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;
}
.library h2{
	font-size: 135%;
	background-image: url(library/img/h1_back.jpg);
	background-repeat: no-repeat;
	background-position: right bottom;
	margin: 0px;
	height: 85px;
	padding-top: 10px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 1em;
	color: #000066;
	line-height: 180%;
	-moz-background-size:100% 100%;
	background-size:100% 100%;
}
.library .title_back {
	background-repeat: repeat-x;
	background-image: url(library/img/library_title_back.jpg);
	background-position: left bottom;
}

.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;
}
.library h3{
	font-size: 150%;
	background-image: url(library/img/taxland_h3.jpg);
	background-repeat: no-repeat;
	padding-top: 10px;
	padding-bottom: 10px;
	background-position: left center;
	margin-bottom: 0px;
	color: #552B00;
	padding-left: 50px;
	margin-top: 30px;
}
.hr_t_b {
	background-image: url(library/img/hr_t_b.jpg);
	padding-top: 50px;
	margin-top: 50px;
	background-position: center -25px;
	background-repeat: no-repeat;
}

.t_b {
	border: 5px solid #DEDEBE;
	margin-bottom: 10px;
	background-color: #FAFAF3;
	padding-top: 20px;
	padding-right: 10px;
	padding-bottom: 10px;
	padding-left: 10px;
}
.t_b td {
	background-color: #FFFFFF;
}


.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;
}
.library h4{
	font-size: 120%;
	background-image: url(library/img/library_h4.jpg);
	background-repeat: repeat-x;
	padding-top: 10px;
	padding-bottom: 5px;
	background-position: left top;
	color: #333333;
	padding-left: 5px;
	clear: both;
	height: 25px;
}
.taxland .link_box_left {
	width: 48%;
	float: left;
	border: 1px solid #CCCCCC;
	margin-bottom: 10px;
}
.library .link_box_left {
	width: 48%;
	float: left;
	border: 1px solid #A0897E;
	margin-bottom: 10px;
}
.taxland .link_box_left p {
	text-align: center;
	background-color: #000099;
	padding-top: 5px;
	padding-bottom: 5px;
	margin: 0px;
	font-weight: bold;
	color: #FFFFFF;
}
.library .link_box_left p {
	text-align: center;
	background-color: #D8C9BE;
	padding-top: 5px;
	padding-bottom: 5px;
	margin: 0px;
	font-weight: bold;
	color: #333333;
	border-top-width: 1px;
	border-top-style: solid;
	border-top-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;
}
.library caption {
	text-align: left;
	font-weight: bold;
	font-size: 110%;
	padding-bottom: 5px;
	background-image: url(library/img/cap_point.gif);
	background-repeat: no-repeat;
	background-position: left top;
	text-indent: 23px;
	color: #444444;
}

.taxland .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;
}
.library .link_box_left a {
	display: block;
	padding-top: 5px;
	padding-bottom: 5px;
	padding-left: 10px;
	text-decoration: none;
	background-color: #FEFFEE;
	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;
	background-image: none;
}
.taxland .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;
}
.library .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;
}
.library .link_box_left ul {
	margin: 0px;
	padding: 0px;
}
.taxland .link_box_left li {
	list-style-type: none;
}
.library .link_box_left li {
	list-style-type: none;
}
.taxland .link_box_right {
	float: right;
	width: 48%;
	border: 1px solid #CCCCCC;
	margin-bottom: 10px;
}
.library .link_box_right {
	float: right;
	width: 48%;
	border: 1px solid #A0897E;
	margin-bottom: 10px;
}
.taxland .link_box_right p {
	text-align: center;
	background-color: #000099;
	padding-top: 5px;
	padding-bottom: 5px;
	margin: 0px;
	font-weight: bold;
	color: #FFFFFF;
}
.library .link_box_right p {
	text-align: center;
	background-color: #D8C9BE;
	padding-top: 5px;
	padding-bottom: 5px;
	margin: 0px;
	font-weight: bold;
	color: #333333;
	border-top-width: 1px;
	border-top-style: solid;
	border-top-color: #FFFFFF;
}
.taxland .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;
}
.library .link_box_right a {
	display: block;
	padding-top: 5px;
	padding-bottom: 5px;
	padding-left: 10px;
	text-decoration: none;
	background-color: #FEFFEE;
	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;
	background-image: none;
}
.taxland .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;
}
.library .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;
}
.library .link_box_right ul {
	margin: 0px;
	padding: 0px;
}
.library .link_box_right li {
	list-style-type: none;
	margin: 0px;
	padding: 0px;
}
.taxland .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;
}
.library_link a {
	text-decoration: none;
	padding-right: 0.5em;
	background-image: url(library/img/library_link.gif);
	background-position: 0px 3px;
	padding-left: 15px;
	margin-left: 1px;
	background-repeat: no-repeat;
	display: block;
}
.library_link .a_none a {
	background-image: none;
	margin: 0px;
	padding: 0px;
	font-weight: bold;
}
.library_link .a_none2 a {
	background-image: none;
	margin: 0px;
	padding: 0px;
	font-weight: normal;
	display: inline;
}
.library_link ol a {
	background-image: none;
	padding-left: 0em;
}

.tax_link a:hover {
	text-decoration: underline;
}
.library_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%;
}
.library_link th {
	background-image: url(library/img/library_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%;
	color: #3E2928;
	white-space: nowrap;
}
.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%;

}
.library_link td {
	padding:5px;

	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;
}
.library_link table {
 width: 100%;
 border: 1px solid #666666;
 border-collapse:collapse;
}
.under_line {
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #CCCCCC;
}
.flot_right {
	float: right;
	padding-left: 20px;
	padding-bottom: 20px;
}
.center {
	text-align: center;
	clear: both;
	border-top-width: 1px;
	border-bottom-width: 1px;
	border-top-style: solid;
	border-bottom-style: solid;
	border-top-color: #422B24;
	border-bottom-color: #422B24;
	padding-top: 5px;
	padding-bottom: 5px;
}


.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;
	display: inline;
}
* html .top_back a {
	background-position: 0px 0px;
}
*:first-child+html .top_back a {
	background-position: 0px 0px;
}
.book_font_s {
	font-size: 85%;
	color: #CA5100;
}
.text_waku {
	border: 1px solid #333333;
	padding: 1px;
}






#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%;
}
#footer a {
	color: #FFFFFF;
	text-decoration: none;
}
#footer a:hover {
	color: #FFCC00;
	text-decoration: underline;
}