@charset "Shift_JIS";
/*******************************************
SP Page Module Style
MENU
--------------------------------------------
01 領域定義（３段組）
02 eco BRAIN
03 議員特設
04 福祉コンプラ
05 幼保経営
06 コンパニーア
07 会計ジャーナル
08 D1-Law
09 定時株主総会
010 行政不服審査
011 World Wco Scope
012 TL企業承継
013 会社税務の実務WEB版
014 会計事務所DVD化
********************************************/

/*===========================================
01 領域定義
===========================================*/
div#main div.sp {
	width:445px;
	margin-left: 50px;
	_margin-top: -21px;
}

div#main div.sp_new {
	width:760px;
	_margin-top: -21px;
}

/*-------------------------------------------
メインエリア
-------------------------------------------*/
/* h1
--------------------------*/
div#main div.sp h1 {
	margin:0;
	padding:0;
	height: 1px;
	display: none;
}

div#main div.sp div.about_journal {
	width:443px;
	height:212px;
	background:url("../img/sp/journal/bg_journal.gif") no-repeat 0 0;
	border-top:1px solid #B8B3C8;
	border-right:1px solid #B8B3C8;
	border-left:1px solid #B8B3C8;
}

div#main div.sp p {
	margin-bottom: 0;
	font-size: 75%;
	line-height: 140%;
}

/* ページトップへ戻る
--------------------------*/
div#main div.sp #btn_pagetop {
	clear:both;
	margin-left:340px;
	padding:30px 0;
}

div#main div.sp *html p #btn_pagetop {
	text-align:right;
}

div#main div.sp #btn_pagetop img {
	margin:0;
}


/*===========================================
02 eco BRAIN
===========================================*/
div#main div.sp div.about_eco {
	width:443px;
	height:234px;
	margin-bottom: 30px;
	border:1px solid #BBD496;
}

/*トップページ
--------------------------*/
div#main div.sp .img_ecoleft1 {
    margin:24px 0 0 10px;
}

div#main div.sp .img_ecoleft2 {
    margin:17px 0 0 8px;
}

div#main div.sp .img_ecoright1 {
    margin:-222px 0 0 250px;
}

div#main div.sp .img_ecoright2 {
    margin:5px 0 0 250px;
}

div#main div.sp p.btn_journal {
	margin: 10px 64.5px 15px 64.5px;
}

div#main div.sp p.btn_journal img {
	width:314px;
}

div#main div.sp p.btn_regist2 {
	padding-left: 70px;
	padding-bottom: 15px;
	margin-bottom: 15px;
	border-bottom: dotted 1px #CCCCCCC;
}

div#main div.sp p.text {
	margin-bottom: 20px;
}

/*ｈ2
--------------------------*/
div#main div.sp h2 {
	margin:15px 15px 10px 15px;
}


/*ｈ3
--------------------------*/


/*ｈ4
--------------------------*/
h4 span.ecoh4 {
    font-size:12px;
	font-weight:bold;
	}
h4 span.ecoh4-green {
    font-size:14px;
	font-weight:bold;
	color:#006E33;
	}


/*ボタン関連
--------------------------*/
p.listbtn {
	width: 445px;
	height: 50px;
}

p.listbtn img { margin-bottom: 20px;
}

p.listbtn a {
	display: block;
	float: right;
}
p.form_btn {
	width: 370px;
	_width: 445px;
	padding-left: 75px;
	padding-bottom: 20px;
	margin-bottom: 20px;
	border-bottom: dotted 1px #CCCCCC;
}

.form-btn2 {
    margin:20px 0 20px 150px;
}

span.aboutwin {
	display: block;
	font-size: 100%;
	padding: 0 0 2px 20px;
	margin-top: 10px;
	background: url("../img/websvc/ico_web.gif") no-repeat 0 1px;
}
.btn-right {
    float:right;
}

div#main div.sp #btn-back {
	margin-left:350px;
	padding:10px 0 0 0;
}


/*トップページ　テーブル
--------------------------*/
div#main div.sp ul.bunyalist {
	width: 445px;
	font-size: 75%;
	border-top: dotted 1px #cccccc;
}

div#main div.sp ul.bunyalist li {
	display: block;
	float: left;
	width: 202px;
	_width: 222px;
	padding: 8px 0 8px 18px;
	border-bottom: dotted 1px #cccccc;
	background: url("../img/main/ico_link.gif") no-repeat 0 9px;
}

div#main div.sp table.table-eco img{
    margin:3px 0;
}

div#main div.sp table.table-eco th {
	text-align: center;
	vertical-align: middle;
}

div#main div.sp table.table-eco th.t1{
    border-right:1px solid #fff;
	border-bottom:1px solid #fff;
	background-color: #51A579;
	color:#fff;
	padding:5px;
	text-align:center;
}

div#main div.sp table.table-eco th.t2{
    border-bottom:1px solid #AEAEAE;
	background-color: #E0DEDE;
	font-weight:normal;
	padding:5px 0 5px 5px;
}
div#main div.sp table.table-eco th.t3{
    border-bottom:1px solid #AEAEAE;
	background-color: #fff;
	padding:5px 0 5px 5px;
}
div#main div.sp table.table-eco th.t4{
    border-bottom:1px solid #AEAEAE;
	background-color: #EFEEEE;
	font-weight:normal;
	padding:5px 0 5px 5px;
}

div#main div.sp table.ecosyouhin {
    margin:5px 0 0 0;
	border:1px solid #CBB59A;
}

div#main div.sp table.ecosyouhin td{
    padding:5px;
}


/*ページトップへ戻る
--------------------------*/
div#main div.sp #btn_pagetop {
	clear:both;
	margin-left:340px;
	padding:30px 0;
}

div#main div.sp *html p #btn_pagetop {
	text-align:right;
}

div#main div.sp #btn_pagetop img {
	margin:0;
}


/*一覧ページ　テーブル
--------------------------*/
div#main div.sp table.table-ecolist {
	border-collapse: collapse;
	padding: 0;
	margin: 0;
	width: 445px;
}

div#main div.sp table.table-ecolist a {
    padding: 2px 0 2px 20px;
	font-weight:bold;
}

div#main div.sp table.table-ecolist p.t1 {
   border-bottom:1px solid #D2D2D2;
}

div#main div.sp table.table-ecolist2 {
	border-right: 1px solid #D2D2D2;
	border-left: 1px solid #D2D2D2;
	border-top: 1px solid #D2D2D2;
}

div#main div.sp table.table-ecolist2 th {
    background-color:#EFEFEF;
	font-weight:normal;
	text-align:center;
	border-right: 1px solid #D2D2D2;
	border-bottom: 1px solid #D2D2D2;
}

div#main div.sp table.table-ecolist2 td {
	border-bottom: 1px solid #D2D2D2;
	font-size: 75%;
}

div#main div.sp table.table-ecolist2 td p.t1{
    padding-left:12px;
	font-size: 100%;
}

div#main div.sp table.table-ecolist2 td p.t2{
    padding-left:22px;
	font-size: 100%;
}

div#main div.sp table.table-ecolist2 th p.table-t1{
    text-align: left;
    padding: 5px;
    margin: 0;
    font-weight: bold;
	font-size: 100%;
}

div#main div.sp p.backtolist {
	width: 110px;
	height: 20px;
	margin-left: 335px;
	margin-bottom: 15px;
}

div#main div.sp p.backtolist a {
	display: block;
	width: 110px;
	height: 20px;
	background: url("../img/sp/eco/btn_backtolist.gif") no-repeat 0 0;
	overflow: hidden;
	text-indent: -9999px;
}

div#main div.sp p.backtolist a:hover { background-position: 0 -20px;}

div#main div.sp p.btn_pues {
	width: 186px;
	height: 32px;
	_height: 52px;
	margin-left: 130px;
	padding-top: 20px;
	clear: left;
}

div#main div.sp p.btn_pues a {
	display: block;
	width: 186px;
	height: 32px;
	background: url("../img/sp/eco/btn_otoiawase2.gif") no-repeat 0 0;
	overflow: hidden;
	text-indent: -9999px;
}

div#main div.sp p.btn_pues a:hover { background-position: 0 -32px;}


/*===========================================
02-2 eco BRAIN リニューアル
===========================================*/
div#main h1.sp_ecobrain {
	text-indent: 0;
	height: 123px;
}

div#main div.area_ecobrain {
	background-color: #d9ead7;
	border-right: 1px solid #c3d9b4;
	border-bottom: 1px solid #c3d9b4;
	border-left: 1px solid #c3d9b4;
	padding-bottom: 15px;
}

div#main div.area_ecobrain div.area_iso {
	width: 520px;
	background-color: #ffffff;
	margin-left: 9px;
}

div#main div.area_ecobrain div.area_iso h3.tit_iso {
	padding-top: 15px;
	margin-left: 10px;
}

div#main div.area_ecobrain div.area_iso div.left_iso {
	float: left;
	margin-left: 10px;
	_margin-left: 5px;
	margin-right: 10px;
}

div#main div.area_ecobrain div.area_iso div.left_iso ul li {
	line-height: 100%;
}

div#main div.area_ecobrain div.area_iso div.left_iso ul li img {
	vertical-align: text-bottom;
}

div#main div.area_ecobrain div.area_iso div.right_iso p {
	margin-bottom: 6px;
	*margin-bottom: 9px;
	line-height: 100%;
}

div#main div.area_ecobrain div.area_iso div.right_iso p.btn_contact a {
	display: block;
	width: 170px;
	height: 35px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/eco/btn_eco_contact.gif") no-repeat 0 0;
}
div#main div.area_ecobrain div.area_iso div.right_iso p.btn_contact a:hover { background-position: 0 -35px;}

div#main div.area_ecobrain div.area_iso div.right_iso p.btn_member a {
	display: block;
	width: 170px;
	height: 35px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/eco/btn_for_member.gif") no-repeat 0 0;
}
div#main div.area_ecobrain div.area_iso div.right_iso p.btn_member a:hover { background-position: 0 -35px;}

div#main div.area_ecobrain h2 {
	margin-top: 15px;
	margin-left: 9px;
	line-height: 100%;
}

div#main div.area_ecobrain h2 img {
	vertical-align: text-bottom;
}

div#main div.area_ecobrain div.area_iso ul.img_web li {
	line-height: 100%;
}

div#main div.area_ecobrain div.area_iso ul.img_web li img {
	vertical-align: text-bottom;
}

div#main div.area_ecobrain div.area_iso dl.list_eco_contents {
	font-size: 75%;
	padding-top: 10px;
	padding-bottom: 5px;
	margin-right: 10px;
	margin-left: 10px;
	border-bottom: 1px dashed #cccccc;
}

div#main div.area_ecobrain div.area_iso dl.list_eco_contents dt {
	color: #226b18;
	font-weight: bold;
	padding: 4px 6px 3px 20px;
	margin-bottom: 5px;
	background: url("../img/sp/eco/ico_eco_contents.gif") no-repeat 6px 50% #e1edd4;
}

div#main div.area_ecobrain div.area_iso dl.list_eco_contents dd {
	margin-bottom: 10px;
	line-height: 150%;
}

div#main div.area_ecobrain div.area_iso dl.list_eco_contents dd ul {
	margin-left: 10px;
}

div#main div.area_ecobrain div.area_iso dl.list_eco_contents dd ul li {
	background: url("../img/sp/eco/ico_eco_green.gif") no-repeat 0 0.5em;
	padding-left: 15px;
}

div#main div.area_ecobrain div.area_iso dl.list_eco_contents dd ul li span {
	font-weight: bold;
}

div#main div.area_ecobrain div.area_iso p.text_contact {
	text-align: center;
	color: #cd0000;
	font-weight: bold;
	font-size: 87.5%;
	margin-top: 15px;
}

div#main div.area_ecobrain div.area_iso p.btn_contact_l {
	width: 306px;
	height: 46px;
	margin-left: 100px;
	padding-bottom: 15px;
	*padding-bottom: 0;
}

div#main div.area_ecobrain div.area_iso p.btn_contact_l a {
	display: block;
	width: 306px;
	height: 46px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/eco/btn_contact_l.gif") no-repeat 0 0;
}
div#main div.area_ecobrain div.area_iso p.btn_contact_l a:hover { background-position: 0 -46px;}


div#main div.area_ecobrain div.area_iso dl.list_eco_other {
	font-size: 75%;
	padding-top: 10px;
	padding-bottom: 5px;
	margin-right: 10px;
	margin-left: 10px;
}

div#main div.area_ecobrain div.area_iso dl.list_eco_other dt {
	font-weight: bold;
	padding: 4px 6px 3px 20px;
	margin-bottom: 5px;
	background: url("../img/sp/eco/ico_eco_black.gif") no-repeat 6px 50% #e5e5e5;
}

div#main div.area_ecobrain div.area_iso dl.list_eco_other dd {
	margin: 0 5px 0 5px;
	line-height: 150%;
}


div#main div.area_ecobrain div.area_iso dl.list_eco_other dd dl{
	margin: 10px 5px 10px 5px;
}

div#main div.area_ecobrain div.area_iso dl.list_eco_other dd dl dt {
	float: left;
	width: 195px;
	margin: 0;
	padding: 0;
	background: none;
	line-height: 150%;
}

div#main div.area_ecobrain div.area_iso dl.list_eco_other dd dl dd {
	margin-left: 200px;
	line-height: 150%;
}


/*===========================================
03 議員特設
===========================================*/
/* ページタイトル＆リードエリア
--------------------------*/
div#main div.sp h1.giin_h1 {
	visibility: hidden;
	margin-bottom: 0;
	font-size: 0.01em;
}

div#main div.sp p.giin_read_page {
	margin-bottom: 10px;
}


/* 目次
--------------------------*/
div#main div.sp ul.giin_lst_index {
	margin: 10px 0 20px 0;
	list-style: none;
	font-size: 75%;
}

div#main div.sp ul.giin_lst_index li {
	margin: 0 20px 7px;
	padding-left: 14px;
	background: url("../img/sp/giin/ico_index.gif") no-repeat 0 50%;
	font-weight: bold;
}

div#main div.sp ul.giin_lst_index li a { color: #578083; text-decoration: underline;}
div#main div.sp ul.giin_lst_index li a:hover { color: #578083; text-decoration: none;}
div#main div.sp ul.giin_lst_index li a:visited { color: #578083;}


/* セクション
--------------------------*/
div#main div.sp p.giin_read_section {
	width: 445px;
	margin-bottom: 25px;
	font-weight: bold;
	color: #7e4d1d;
}

div#main div.sp p.giin_text {
	margin: 0 25px 10px;
	color: #333333;
}

div#main div.sp p.giin_img_center {
	margin: 0 25px 10px;
	text-align: center;
}

div#main div.sp p.giin_img_center img {
	display: inline;
}

div#main div.sp p.giin_bnr_setinq {
	display: block;
	position: relative;
	margin-bottom: 20px;
	margin-left: 58px;
	width: 358px;
	height: 70px;
}

div#main div.sp p.giin_bnr_setinq img {
	display: inline;
}

div#main div.sp p.giin_bnr_setinq a.btn_setinq_on {
	display: block;
	width: 235px;
	height: 30px;
	position: absolute;
	top: 35px;
	left: 113px;
	text-decoration: none;
}

div#main div.sp p.giin_bnr_setinq a.btn_setinq_on img {
}


/* 本一覧テーブル
--------------------------*/
div#main div.sp table.giin_booktbl {
	margin-bottom: 20px;
	border-collapse: collapse;
	width: 445px;
	table-layout: fixed;
}

div#main div.sp table.giin_booktbl th,
div#main div.sp table.giin_booktbl td {
	padding: 5px 0;
	border-top: dotted #999999 1px;
	border-bottom: dotted #999999 1px;
	vertical-align: top;
}

div#main div.sp table.giin_booktbl th {
	width: 60px;
}

div#main div.sp table.giin_booktbl th img.giin_booktbl_imgdouble {
	margin-bottom: 5px;
}

div#main div.sp table.giin_booktbl td dl {
	margin-left: 10px;
}

div#main div.sp table.giin_booktbl td dl dt {
	margin-bottom: 5px;
	font-weight: bold;
}

div#main div.sp table.giin_booktbl td dl dt img {
	margin-right: 5px;
	display: inline;
	vertical-align: middle;
}

div#main div.sp table.giin_booktbl td dl dt span {
	font-weight: normal;
}

div#main div.sp table.giin_booktbl td dl dd {
	line-height: 130%;
}

div#main div.sp table.giin_booktbl td dl dd.giin_bnr_web {
	margin-top: 10px;
	*margin-top: 15px;
}

div#main div.sp table.giin_booktbl td dl dd.giin_bnr_web img {
	display: inline;
}

div#main div.sp table.giin_booktbl td dl dt a { color: #578083; text-decoration: underline;}
div#main div.sp table.giin_booktbl td dl dt a:hover { color: #578083; text-decoration: none;}


/* 目次へ戻るボタン
--------------------------*/
div#main div.sp p.btn_giin_index {
	margin-bottom: 15px;
}

div#main div.sp p.btn_giin_index a {
	display: block;
	width: 97px;
	height: 19px;
	margin-left: 348px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp p.btn_giin_index a { background: url("../img/sp/giin/btn_index.gif") no-repeat 0 0; text-decoration: none;}
div#main div.sp p.btn_giin_index a:hover {	background: url("../img/sp/giin/btn_index_on.gif") no-repeat 0 0; text-decoration: none;}


/* セット商品追加 070525
--------------------------*/
div#main div.sp dl.giin_setitem_dl {
	margin-bottom: 15px;
	width: 445px;
	border-top: dotted #999999 1px;
	font-size: 75%;
}

div#main div.sp dl.giin_setitem_dl dt {
	margin-bottom: 5px;
	padding: 4px 10px 0;
	font-weight: bold;
}

div#main div.sp dl.giin_setitem_dl dd {
	padding: 0 10px 6px;
	line-height: 130%;
	border-bottom: dotted #999999 1px;
}

div#main div.sp dl.giin_setitem_dl dt span {
	font-weight: normal;
}


/*===========================================
04 福祉コンプラ
=============================================
　設定リセット
--------------------------------------- */
div#main div.sp p img {
	margin: 0;
	padding: 0;
	vertical-align: bottom;
}

div#main div.sp h1,div#main div.sp h2 {
	padding:0;
	margin:0;
	font-weight:bold;
}

div#main div.sp h1,div#main div.sp h2 img {
	vertical-align: bottom;
}

div#main div.sp h3 {
	margin:0;
	font-weight:bold;
}

/* ---------------------------------------
　トップメイン
--------------------------------------- */
div#main div.sp p.konp_img_nopadding{
	padding:0;
	margin:0;
	clear:both;
}

div#main div.sp .konp_main_bottom_next{
	margin-bottom:10px;
	width:445px;
	height:45px;
	background:url("../img/sp/fukushicomp/bg_next.gif") no-repeat 120px 0;
	margin:0 auto 15px auto;
	text-indent: -9999px;
}


/* ---------------------------------------
　コンプラ第一弾
--------------------------------------- */
div#main div.sp div.konp_shouhin01{
	width:443px;
	_width:445px;
	border-bottom:1px solid #3C5CC6;
	border-left:1px solid #3C5CC6;
	border-right:1px solid #3C5CC6;
	margin-bottom:15px;
}

div#main div.sp p.konp_01_txt{
	font-size:75%;
	padding:5px 0 10px 0;
	line-hight:130%;
	text-align:center;
	clear:both;
}

div#main div.sp p.konp_decoration_red{
	color:#F00;
}

/* ---------------------------------------
　特色（オレンジリスト）
--------------------------------------- */
div#main div.sp ul.konp_tokushu4shu {
	width:423px;
	_width:445px;
	border:1px solid #F90;
	padding:10px;
	margin-bottom:15px;
	font-size: 75%;
}

div#main div.sp ul.konp_tokushu4shu li {
	font-size:100%;
	line-height:120%;
	padding-left:53px;
	width:370px;
	_width:423px;
	padding-bottom:5px;
	list-style:none;
	text-indent: 0;
}

div#main div.sp ul.konp_tokushu4shu2 {
	width:423px;
	_width:445px;
	border:1px solid #F90;
	padding:10px;
	margin-bottom:15px;
	font-size: 75%;
}

div#main div.sp ul.konp_tokushu4shu2 li {
	font-size:100%;
	line-height:120%;
	padding-left:53px;
	width:370px;
	_width:423px;
	padding-bottom:5px;
	margin-bottom:10px;
	list-style:none;
	padding-top:3px;
}

div#main div.sp li.konp_tokushu1 {
	background:url("../img/sp/fukushicomp/icon_tokushu01.gif") no-repeat;
	background-position:top left;
}

div#main div.sp li.konp_tokushu2 {
	background:url("../img/sp/fukushicomp/icon_tokushu02.gif") no-repeat;
	background-position:top left;
}

div#main div.sp li.konp_tokushu3 {
	background:url("../img/sp/fukushicomp/icon_tokushu03.gif") no-repeat;
	background-position:top left;
}

div#main div.sp li.konp_tokushu4 {
	background:url("../img/sp/fukushicomp/icon_tokushu04.gif") no-repeat;
	background-position:top left;
}

div#main div.sp ul.konp_tokushu4shu2 li.konp_tokushu1 {
	padding-top: 0;
	margin-top: 0;
}

/* ---------------------------------------
　ハンドブック
--------------------------------------- */
div#main div.sp .konp_txt11px {
	font-size: 11px;
}

div#main div.sp h3.konp_h3_blue {
	width:432px;
	padding-left:13px;
	background:url("../img/sp/fukushicomp/bg_tit_2blue.gif") no-repeat;
	background-position:top left;
	margin:0 0 10px 0;
	padding:0 0 0 15px;
	font-size:87.5%;
	color:#666;
	border-bottom:1px solid #999;
}

div#main div.sp h4 {
	color:#3C5CC6;
	font-size:100%;
	line-height:100%;
	padding:0;
	margin:0 0 6px 0;
}

div#main div.sp dl.konp_handbook {
	width:445px;
	font-size:75%;
	margin:0;
}

div#main div.sp dl.konp_handbook dt {
	font-weight:bold;
}

div#main div.sp dl.konp_handbook dd {
	padding:0 0 0 15px;
	line-height:140%;
}
div#main div.sp dd.konp_handbook_txt2{
	margin-bottom:13px;
}

div#main div.sp .konp_textindent41em {
	text-indent:-3.3em;
	margin-left:3.3em;
	text-align:left;
}

/* ---------------------------------------
　動画再生
--------------------------------------- */
div#main div.sp #playlistset {
	 border-top:1px dashed #666666;
	 padding-top:15px;
}

div#main div.sp .konp_web_koukai {
	font-size:100%;
	color:#f00;
	padding:0 0 13px 0;
	width:445px;
}

div#main div.sp #playlistset p.konp_all_play {
	width:425px;
	padding:2px 0 3px 16px;
	background:url("../img/sp/fukushicomp/icon_winopen.gif") no-repeat;
	background-position:left;
	font-size: 62.5%;
	margin-bottom:10px;
}

div#main div.sp #playlistset p.konp_parts_play {
	width:100px;
	padding:2px 0 3px 16px;
	background:url("../img/sp/fukushicomp/icon_winopen.gif") no-repeat;
	background-position:left;
	margin-bottom:10px;
	font-size: 62.5%;
	float:left;
}

div#main div.sp #playlistset ul.konp_play_list {
	width:325px;
	float:left;
	margin-bottom:15px;
}

div#main div.sp #playlistset ul.konp_play_list li {
	padding-bottom:2px;
	list-style:none;
	font-size: 62.5%;
}

div#main div.sp .konp_media_player {
	width:409px;
	padding:10px 18px 10px 18px;
	font-size:100%;
	border:1px solid #999;
	background:url("../img/sp/fukushicomp/bg_grade_gl.gif") repeat-x;
	background-position:top center;
	line-height:140%;
	margin:10px 0 30px 0;
}

div#main div.sp .konp_media_player img {
	float:right;
}

div#main div.sp #playlistset .konp_fontsmall {
	width:425px;
	padding:2px 0 3px 0;
	font-size: smaller;
	margin-bottom:10px;
}

/* ---------------------------------------
　この商品を買うと
--------------------------------------- */
div#main div.sp #konp_kekka {
	background: url("../img/sp/fukushicomp/bg_kekka_ora.gif") repeat-y;
	background-position:top center;
	width:445px;
	margin-bottom:20px;
}

div#main div.sp ul#konp_kekka_list {
	width:445px;
}

div#main div.sp ul#konp_kekka_list li {
	width:405px;
	padding-left:10px;
	margin-left:20px;
	background:url("../img/sp/fukushicomp/icon_list_red.gif") no-repeat;
	background-position:left;
	font-size:100%;
	padding-bottom:5px;
	list-style:none;
}


/* ---------------------------------------
　コンプラ第二弾
--------------------------------------- */
div#main div.sp .konp_dai2dan {
	margin-bottom:20px;
}

div#main div.sp dl#konp_gidebook {
	width:445px;
	font-size:100%;
}

div#main div.sp dl#konp_gidebook dt {
	background:url("../img/sp/fukushicomp/icon_list.gif") no-repeat;
	background-position:left;
	padding-left:10px;
	margin-top:15px;
}

div#main div.sp dl#konp_gidebook dd {
	padding-left:50px;
	line-height:120%;
}


/* ---------------------------------------
　問い合わせ
--------------------------------------- */
div#main div.sp .konp_ask_01 {
	background-position:top center;
	width:405px;
	height:33px;
	padding:81px 25px 15px 15px;
	margin-bottom:25px;
}

div#main div.sp .konp_ask_02 {
	background:url("../img/sp/fukushicomp/btn02_bg.gif") no-repeat;
	background-position:center;
	width:405px;
	_width: 445px;
	height:33px;
	padding:66px 25px 15px 15px;
	margin:0 0 15px 0;
}

div#main div.sp .konp_ask_03 {
	background:url("../img/sp/fukushicomp/btn03_bg.gif") no-repeat;
	background-position:center;
	width:405px;
	_width: 445px;
	height:33px;
	padding:66px 25px 15px 15px;
	margin:0 0 30px 0;
}

@media print { /* printメディアの場合にのみ適用 */
*html .konp_ask_01 {
	padding:81px 25px 15px 15px;
	margin-bottom:-60px;
}
*html .konp_ask_02 {
	padding:66px 25px 15px 15px;
	margin:-30px 0 -40px 0;
}
*html .konp_ask_03 {
	padding:66px 25px 15px 15px;
	margin:0 0 0 0;
}
}

/* ---------------------------------------
　関連商品
--------------------------------------- */

div#main div.sp ol.konp_kanren_kategori_list {
	padding-top:8px;
	margin-bottom:15px;
	margin-left:27px;
	font-size: 75%;
}

div#main div.sp ol.konp_kanren_kategori_list li {
	padding-bottom:5px;
}

div#main div.sp h3.konp_kanren_tit_ora {
	width:430px;
	*width:445px;
	height:14px;
	font-size: 87.5%;
	color:#F90;
	line-height:100%;
	border:1px solid #F90;
	padding:8px 0 7px 15px;
	background:url("../img/sp/fukushicomp/bg_grade_ora.gif") repeat-x 0 0 #FFDD80;
	margin-bottom:15px;
}


/* ---------------------------------------
　関連商品一覧
--------------------------------------- */

div#main div.sp h3.konp_shouhinlist_tit {
	width:430px;
	*width:445px;
	font-size:87.5%;
	color:#447549;
	line-height:100%;
	border:1px solid #95CA93;
	padding:8px 0 7px 15px;
	background:url("../img/sp/fukushicomp/bg_grade_gre.gif") repeat-x 0 0 #C1E9BB;
	margin-bottom:15px;
}

div#main div.sp div.konp_shouhin_list_set {
	width:445px;
	padding:15px 0;
	border-bottom:1px dotted #999;
}

div#main div.sp dl.konp_list_txtname {
	width:374px;
	padding-left:10px;
	margin-left: 70px;
	*margin-left: 35px;
	font-size:75%;
}

div#main div.sp dl.konp_list_txtname dt {
	color:#3C5CC6;
	padding-bottom:5px;
}

div#main div.sp dl.konp_list_txtname dt strong {
	font-weight: bold;
}

/* ---------------------------------------
　リンク
--------------------------------------- */
div#main div.sp a.compania_brwn:active {
	color: #9A4100;
	text-decoration: underline;
}

div#main div.sp a.compania_brwn:visited {
	color: #9A4100;
	text-decoration: underline;
}

div#main div.sp a.compania_brwn:hover {
	color: #F65700;
	text-decoration: underline;
}


/* ---------------------------------------
　その他
--------------------------------------- */
div#main div.sp p.btn_konp {
	margin: 15px 0;
	margin-left: 348px;
	width: 97px;
	text-indent: -9999px;
}

div#main div.sp p.btn_konp a {
	display: block;
	width: 97px;
	height: 19px;
	padding:0;
	margin:0;
	overflow: hidden;
}

div#main div.sp p.btn_konp a { background: url("../img/sp/giin/btn_index.gif") no-repeat 0 0; text-decoration: none;}
div#main div.sp p.btn_konp a:hover { background: url("../img/sp/giin/btn_index_on.gif") no-repeat 0 0; text-decoration: none;}

div#main div.sp p.btn_subcontentsnew {
	background-color: #DDD;
	border-bottom: 1px solid #CCC;
	border-top: 1px solid #CCC;
	width: 442px;
	*width: 441px;
	_width: 445px;
	height: 26px;
	margin-top: 15px;
	padding-left: 3px;
}

div#main div.sp p.btn_subcontentsnew img {
	margin:3px 3px 3px 0;
	display:inline;
}
div#main div.sp p.aboutpdfwin {
	background-color: #EEE;
	margin-bottom: 20px;
	padding: 3px;
	width: 439px;
	_width: 445px;
	line-height: 130%;
	border-bottom: 1px solid #CCC;
}

div#main div.sp p.konp_float_left {
	float: left;
	padding: 0;
	margin: 0;
}

div#main div.sp p.konp_float_right {
	float: right;
	padding: 0;
	margin:0;
}

div#main div.sp .clear {
	clear:both;
}


/*===========================================
05 幼保経営
=============================================
　設定リセット
--------------------------------------- */
div#main div.sp dl.ok_pink {
	border:1px solid #F0B7C8;
	margin-top:15px;
	margin-bottom:15px;
	background-color:#FFEDF4;
	padding:12px;
	font-size: 75%;
}

div#main div.sp dl.ok_pink dt {
	width: 420px;
	height: 25px;
	text-indent: -9999px;
	margin-bottom: 10px;
	background: url("..//img/sp/youho/h2_ok.gif") no-repeat 0 0;
}

div#main div.sp dl.ok_pink dd {
	margin-left:10px;
	padding-left:15px;
	color:#D83C6E;
	background: url("../img/sp/youho/dot_li.gif") no-repeat 0 5px;
}

div#main div.sp dl.ok_pink dd.last {
	margin-bottom:-2px;
}

div#main div.sp ul.under_bgblue {
	margin-top:10px;
	padding-bottom:15px;
	background: url("../img/sp/youho/bg_blueline.gif") repeat-x 0 100%;
}

div#main div.sp ul.under_bgblue li {
	list-style:none;
	line-height:130%;
	color:#3453C5;
	font-weight:bold;
	font-size: 75%;
	margin-left:2.3em;
	text-indent:-1em;
	letter-spacing:-0.04em;
}

div#main div.sp dl.book_buy:after {
	content:"";
	display:block;
	height:0px;
	clear:both;
}

div#main div.sp dl.book_buy {
	margin-top:15px;
	border:1px solid #E9D1D1;
	background-color:#FDF2F2;
	padding:12px;
	height:100%;
	font-size: 75%;
	border-bottom:none;
}

div#main div.sp dl.book_buy dt {
	margin-bottom:13px;
	text-align: center;
}

div#main div.sp dl.book_buy dd {
	text-align:center;
}

div#main div.sp dl.book_buy dd.tit_book {
	float: left;
	text-align:left;
	width: 270px;
}

div#main div.sp dl.book_buy dd.tit_book strong {
	display: block;
	padding-left: 32px;
	width: 245px;
	_width: 277px;
	background: url("../img/sp/youho/ico_new.gif") no-repeat 0 1px;
	margin-bottom:10px;
	font-weight: bold;
}

div#main div.sp dl.book_buy dd.img_left {
	float:left;
	width: 132px;
	margin-right:10px;
}

div#main div.sp dl.book_buy dd.service {
	line-height:100%;
	_margin-top:-10px;
}

div#main div.sp dl.book_buy dd.price {
	margin-left:137px;
	_margin-left:140px;
	margin-top:10px;
	margin-bottom:15px;
	background-color:#FFFFFF;
	padding:7px;
}

div#main div.sp dl.book_buy dd.price strong {
	font-weight: bold;
	color: #FF0000;
}

div#main div.sp dl.book_buy dd.btn_buy {
	margin-left:140px;
}

div#main div.sp dl.book_buy dd.txt_trial {
	text-align:right;
	margin-top:10px;
	margin-right:-10px;
	margin-bottom:-10px;
}

div#main div.sp dl.book_buy dd.txt_trial span {
	padding-left:13px;
	font-size: 87.5%;
	background: url("../img/sp/youho/ar_red.gif") no-repeat 0 2px;
}

div#main div.sp .btn_subcontentsnew_nm {
	background-color:#DDD;
	border-bottom:1px solid #CCC;
	border-top:1px solid #CCC;
	height:26px;
	padding-left:3px;
	margin-bottom:20px;
}

div#main div.sp .btn_subcontentsnew_nm img {
	margin:3px 3px 3px 0;
	display:inline;
}

div#main div.sp dl.list_naiyou {
	margin-top:10px;
	margin-bottom:20px;
	margin-left:2px;
	font-size:75%;
}

div#main div.sp dl.list_naiyou dt {
	color:#D83C6E;
	margin-top:12px;
	font-weight: bold;
}

div#main div.sp dl.list_naiyou dd {
	line-height:130%;
	margin-top:4px;
}

div#main div.sp dl.list_naiyou dd strong {
	font-weight: bold;
}

div#main div.sp h3.waku_pink_naiyou {
	clear:both;
	font-size:100%;
	font-weight:bold;
	color:#D83C6E;
	padding:7px 35px;
	background: url("../img/sp/youho/h3_naiyou.gif") no-repeat 0 0;
}

div#main div.sp h3.waku_pink_web {
	clear:both;
	font-size:100%;
	font-weight:bold;
	color:#D83C6E;
	padding:7px 40px;
	background: url("../img/sp/youho/h3_web.gif") no-repeat 0 0;
}

div#main div.sp h3.waku_pink_web a.youho,
div#main div.sp dl.list_naiyou a.youho,
div#main div.sp div.konp_shouhin_list_set dl dt a.youho {
	color:#D83C6E;
	text-decoration:underline;
}

div#main div.sp h3.waku_pink_web a.youho:hover,
div#main div.sp dl.list_naiyou a.youho:hover,
div#main div.sp div.konp_shouhin_list_set dl dt a.youho:hover {
	color:#FF0000;
	text-decoration:none;
}

div#main div.sp .box_theme:after {
	content:"";
	display:block;
	height:0px;
	clear:both;
}

div#main div.sp dl.box_theme {
	border:1px solid #E1E1E1;
	background-color:#F4F4F4;
	padding:8px;
	margin-bottom: 20px;
	height:100%;
	font-size: 75%;
}

div#main div.sp dl.box_theme dt {
	font-weight:bold;
	margin-bottom:3px;
}

div#main div.sp dl.box_theme dd.left {
	line-height:130%;
	float:left;
	width:250px;
}

div#main div.sp dl.box_theme dd.right {
	float:right;
	width:162px;
	margin-top:-10px;
}

div#main div.sp h4.pinkbar {
	clear:both;
	margin-top:20px;
	margin-bottom:0px;
}

div#main div.sp h4.pinkbar img {
	vertical-align: bottom;
}

div#main div.sp p.box_pink {
	border:1px solid #EEB0C3;
	border-top:none;
	background-color:#FFEDF4;
	margin:0;
	padding:10px;
	line-height:140%;
}

div#main div.sp div.btn_area {
	margin-top:20px;
}

div#main div.sp div.btn_area p.btn_left {
	float:left;
}

div#main div.sp div.btn_area p.btn_left {
	float:right;
}

div#main div.sp h3.relational {
	margin-top:25px;
}


/*===========================================
06 コンパニーア
===========================================*/
/*Page Index
--------------------------*/
div#main div.sp ul.page_index {
	margin-bottom: 25px;
	_height: 80px;
	min-height: 80px;
	border-top: solid 1px #e8e1dc;
	font-size: 75%;
	background: url("../img/sp/compania/boxbg_index.gif") repeat-x 0 0;
}

div#main div.sp ul.page_index li {
	float: left;
	padding-top: 15px;
	width: 33%;
	background: url("../img/sp/compania/boxico_index.gif") no-repeat 17px 16px;
}

div#main div.sp ul.page_index li a {
	margin-left: 35px;
}

/*Hyding Text
--------------------------*/
div#main div.sp p span.texthyde {
	display: block;
	position: absolute;
	top: -9999px;
	left: -9999px;
}

/*h5
--------------------------*/
div#main div.sp h3.compa_h3,
div#main div.sp h5.compa_h5 { margin: 0; padding:0;}
div#main div.sp h3.compa_h3 img,
div#main div.sp h5.compa_h5 img { margin: 0; padding:0; vertical-align: bottom;}

div#main div.sp ul.check_point {
	width:445px;
	padding-top:15px;
	background: url("../img/sp/compania/bg_checkpoint.gif") repeat-y 0 0;
	font-size: 75%;
}

div#main div.sp ul.check_point li {
	list-style:none;
	line-height:120%;
	margin-left:30px;
	margin-right:25px;
	padding-left:24px;
	padding-bottom:10px;
	text-indent: 0;
	background: url("../img/sp/compania/ico_check.gif") no-repeat 0 2px;
}

div#main div.sp div.about_compania:after {
	content:"";
	display:block;
	height:0px;
	clear:both;
}

div#main div.sp div.about_compania {
	border-right:2px solid #DABBA6;
	border-left:2px solid #DABBA6;
	background-color:#F1E5D3;
	height:100%;
	font-size: 75%;
}

div#main div.sp p.img_compania {
	float:left;
	width:200px;
	margin-left:5px;
	margin-bottom:10px;
}

div#main div.sp dl.info_compania {
	float:right;
	width:225px;
	font-size: 100%;
}

div#main div.sp dl.info_compania dt {
}

div#main div.sp dl.info_compania dt strong,
div#main div.sp dl.info_compania dd strong {
	font-weight: bold;
}

div#main div.sp p.ar_brown {
	clear:both;
	margin-left:50px;
	padding-left:13px;
	padding-bottom: 5px;
	background: url("../img/sp/compania/ar_brown.gif") no-repeat 0 30%;
	font-size: 87.5%;
}

div#main div.sp div.btn_area_compania {
	margin:20px 0;
}

div#main div.sp div.btn_area_compania p {
	display:inline;
	margin-right:2px;
	_margin-right:3px;
}

div#main div.sp div.btn_area_compania p img {
	display:inline;
}

div#main div.sp dl.point_compania {
	margin-top:15px;
	margin-bottom:20px;
	font-size: 75%;
}

div#main div.sp dl.point_compania dt {
	font-weight:bold;
	color:#007ADF;
	padding: 10px 0 10px 78px;
	margin-bottom:3px;
}

div#main div.sp dl.point_compania dt.point01 {
	background: url("../img/sp/compania/ico_point01.gif") no-repeat 0 50%;
}

div#main div.sp dl.point_compania dt.point02 {
	background: url("../img/sp/compania/ico_point02.gif") no-repeat 0 50%;
}

div#main div.sp dl.point_compania dt.point03 {
	background: url("../img/sp/compania/ico_point03.gif") no-repeat 0 50%;
}

div#main div.sp dl.point_compania dt.point04 {
	background: url("../img/sp/compania/ico_point04.gif") no-repeat 0 50%;
}

div#main div.sp dl.point_compania dt.point05 {
	background: url("../img/sp/compania/ico_point05.gif") no-repeat 0 50%;
}

div#main div.sp dl.point_compania dt.point06 {
	background: url("../img/sp/compania/ico_point06.gif") no-repeat 0 50%;
}

div#main div.sp dl.point_compania dd {
	line-height:120%;
	margin-bottom:10px;
}

div#main div.sp div.illust_area {
}

div#main div.sp div.illust_area p {
	display:inline;
}

div#main div.sp div.illust_area p img {
	display:inline;
}

div#main div.sp p.from_editor {
	padding:10px;
	border-right:1px solid #D2BDA4;
	border-bottom:1px solid #D2BDA4;
	border-left:1px solid #D2BDA4;
	background-color:#FAF5E8;
	font-size: 75%;
}

div#main div.sp .seminar_detail {
	margin-top:0;
	padding:3px 15px 17px 20px;
	background: url("../img/sp/compania/bg_seminer_box.gif") repeat-y 0 100%;
}

div#main div.sp .seminar_detail p.txt {
	margin-left:3.5em;
	text-indent:-3.5em;
}

div#main div.sp .seminar_detail p.btn_moushikomi {
	margin-left:260px;
	margin-top:5px;
}

/* 07 会計ジャーナル
----------------------------------------------*/
h6.journal_h6 {
	color: #1C5B0F;
	font-size: 100%;
	text-align: center;
	margin-bottom: 5px;
}


/* 08 D1-Law
----------------------------------------------*/
div#main div.sp div.d1_main_area {
	width: 445px;
	margin-bottom: 15px;
	background: url("../img/sp/d1law/main_bg.gif") no-repeat 0 100% #dfe8e8;
}

div#main div.sp div.d1_main_area div.area_promotion {
	background: url("../img/sp/d1law/bg_main_new.gif") no-repeat 0 0;
}

div#main div.sp div.d1_main_area div.area_promotion ul.ac_d1law {
	margin: 0 10px;
	height: 100%;
}

div#main div.sp div.d1_main_area div.area_promotion ul.ac_d1law li {
	float: left;
	padding-top: 10px;
}

div#main div.sp div.d1_main_area div.area_promotion ul.ac_d1law li.ac_movie {
	margin-right: 7px;
	width: 164px;
}

div#main div.sp div.d1_main_area div.area_promotion ul.ac_d1law li.ac_lineup {
	margin-right: 7px;
	width: 122px;
}

div#main div.sp div.d1_main_area div.area_promotion ul.ac_d1law li.ac_contact {
	width: 125px;
}

div#main div.sp div.d1_main_area div.area_promotion ul.ac_d1law li.ac_movie a {
	display: block;
	width: 164px;
	height: 30px;
	background: url("../img/sp/d1law/ac_movie.gif") no-repeat 0 0;
	overflow: hidden;
	text-indent: -9999px;
}

div#main div.sp div.d1_main_area div.area_promotion ul.ac_d1law li.ac_lineup a {
	display: block;
	width: 122px;
	height: 30px;
	background: url("../img/sp/d1law/ac_lineup.gif") no-repeat 0 0;
	overflow: hidden;
	text-indent: -9999px;
}

div#main div.sp div.d1_main_area div.area_promotion ul.ac_d1law li.ac_contact a {
	display: block;
	width: 125px;
	height: 30px;
	background: url("../img/sp/d1law/ac_contact.gif") no-repeat 0 0;
	overflow: hidden;
	text-indent: -9999px;
}

div#main div.sp div.d1_main_area div.area_promotion ul.ac_d1law li a:hover { background-position: 0 -30px;}

div#main div.sp div.d1_main_area div.area_promotion dl{
	padding-bottom: 10px;
	margin-left: 12px;
}

div#main div.sp div.d1_main_area div.area_promotion dl dd{ color: #ffffff; font-size: 75%;}

div#main div.sp div.d1_main_area div.area_promotion dl dd a { color: #f9e782; text-decoration: underline;}

div#main div.sp div.d1_main_area div.area_promotion dl dd a:hover {	color: #f9e782;	text-decoration: none;}

div#main div.sp div.d1_main_area h1.d1_h1 {
	width: 445px;
	height: 108px;
	display: block;
	background: url("../img/sp/d1law/stitle.gif") no-repeat 0 0;
}


div#main div.sp div.d1_main_area h1.d1_h1new {
	margin-top: 15px;
	width: 445px;
	height: 38px;
	display: block;
	background: url("../img/sp/d1law/h1_d1new.gif") no-repeat center 0;
}

div#main div.sp div.d1_main_area p.about_d1new {
	margin-top: 12px;
	width: 445px;
	height: 97px;
	display: block;
	background: url("../img/sp/d1law/about_d1new.gif") no-repeat center 0;
	overflow: hidden;
	text-indent: -9999px;
}

div#main div.sp div.d1_main_area div.sub_area p.btn_searchmovie {
	margin-left: 78px;
	margin-bottom: 5px;
	width: 284px;
	height: 51px;
}

div#main div.sp div.d1_main_area div.sub_area p.btn_searchmovie a {
	display: block;
	width: 284px;
	height: 51px;
	background: url("../img/sp/d1law/btn_searchmovie.gif") no-repeat 0 0;
	overflow: hidden;
	text-indent: -9999px;
}

div#main div.sp div.d1_main_area div.sub_area p.btn_searchmovie a:hover { background-position: 0 -51px;}

div#main div.sp div.d1_main_area h2 {
	margin-bottom: 15px;
	text-align: center;
}

div#main div.sp div.d1_main_area h3,
div#main div.sp div.d1_main_area h4 {
	text-align: center;
	margin: 0;
	padding: 0;
	vertical-align: bottom;
	font-size: 100%;
}

div#main div.sp div.d1_main_area h3.pad_t10 {
	padding-top: 10px;
}

div#main div.sp div.d1_main_area h2 img,
div#main div.sp div.d1_main_area h3 img {
	vertical-align: bottom;
}

div#main div.sp div.d1_main_area p {
	margin-bottom: 15px;
}

div#main div.sp div.d1_main_area p.text {
	margin-left: 18px;
	margin-right: 18px;
}

div#main div.sp div.d1_main_area p.img_c {
	text-align: center;
}

div#main div.sp div.d1_main_area p strong {
	font-weight: bold;
	color: #34494a;
	line-height: 160%;
}

div#main div.sp div.d1_main_area div.sub_area {
	width: 423px;
	*width: 425px;
	margin: 0 10px 10px 10px;
	background-color: #FFFFFF;
	border: solid 1px #cccccc;
	border-top: none;
}

div#main div.sp div.d1_main_area div.sub_area p {
	margin: 0 15px 15px;
}

div#main div.sp div.d1_main_area div.sub_area div.area_d1lawchu {
	margin: 10px;
	padding: 10px;
	background-color: #f8efef;
	color: #740c0c;
}

div#main div.sp div.d1_main_area div.sub_area div.area_d1lawchu p {
	margin: 0;
}

div#main div.sp div.d1_main_area div.sub_area ul.point_list {
	margin: 10px 6px;
	_margin: 10px 3px;
	margin-top: 0;
}

div#main div.sp div.d1_main_area div.sub_area ul.point_list li {
	float: left;
	margin-left: 5px;
}

div#main div.sp div.d1_main_area div.sub_area ul.point_list li img {
	margin-top: 10px;
}

div#main div.sp div.d1_main_area div.sub_area ul.about_list {
	margin: 10px;
	margin-top: 0;
	font-size: 75%;
}

div#main div.sp div.d1_main_area div.sub_area ul.pad_t10,
div#main div.sp div.d1_main_area div.sub_area p.pad_t10 {
	padding-top: 15px;
}

div#main div.sp div.d1_main_area div.sub_area ul.about_list li {
	padding-left: 18px;
	margin-bottom: 5px;
	background: url("../img/sp/d1law/icon_list.gif") no-repeat 0 2px;
}

div#main div.sp div.d1_main_area div.sub_area ul.about_list li.style_img {
	margin-left: -18px;
	background: none;
}

div#main div.sp div.d1_main_area div.sub_area ul.about_list li.border_b,
div#main div.sp div.d1_main_area div.sub_area p.border_b {
	padding-bottom: 15px;
	margin-bottom: 15px;
	border-bottom: solid 1px #d8e2e3;
}

div#main div.sp div.d1_main_area div.sub_area ul.about_list li.list_end {
	padding-bottom: 0;
}

div#main div.sp div.d1_main_area div.sub_area ul.about_list li strong {
	font-weight: bold;
	color: #34494a;
}

div#main div.sp div.d1_main_area div.sub_area ul.about_list li span {
	color: #34494a;
	font-size: 87.5%;
}

div#main div.sp ul.btn_contact_area {
	width: 445px;
	height: 39px;
	margin-bottom: 15px;
}

div#main div.sp ul.btn_contact_area li {
	float: left;
}

div#main div.sp ul.btn_contact_area li a {
	display: block;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp ul.btn_contact_area li a.btn01 {
	width: 151px;
	height: 39px;
	margin-right: 4px;
	background: url("../img/sp/d1law/btn_moushikomi.gif") no-repeat 0 0;
}
div#main div.sp ul.btn_contact_area li a.btn02 {
	width: 180px;
	height: 39px;
	margin-right: 4px;
	background: url("../img/sp/d1law/btn_seikyu.gif") no-repeat 0 0;
}
div#main div.sp ul.btn_contact_area li a.btn03 {
	width: 104px;
	height: 39px;
	background: url("../img/sp/d1law/btn_ques.gif") no-repeat 0 0;
}
div#main div.sp ul.btn_contact_area li a.btn01:hover,
div#main div.sp ul.btn_contact_area li a.btn02:hover,
div#main div.sp ul.btn_contact_area li a.btn03:hover { background-position: 0 -39px;}


div#main div.sp div.d1_main_area div.sub_area ul.search_list_b {
	margin: 10px 12px;
	font-size: 75%;
}

div#main div.sp div.d1_main_area div.sub_area ul.search_list_b li {
	padding-left: 14px;
	margin-bottom: 5px;
	background: url("../img/sp/d1law/icon_list_s.gif") no-repeat 0 5px;
}

div#main div.sp div.d1_main_area div.sub_area ul.search_list_b li.border_b{
	padding-bottom: 15px;
	margin-bottom: 15px;
	border-bottom: solid 1px #d8e2e3;
}

div#main div.sp div.d1_main_area div.sub_area h4.fun01,
div#main div.sp div.d1_main_area div.sub_area h4.fun02,
div#main div.sp div.d1_main_area div.sub_area h4.fun03,
div#main div.sp div.d1_main_area div.sub_area h4.fun04,
div#main div.sp div.d1_main_area div.sub_area h4.fun05,
div#main div.sp div.d1_main_area div.sub_area h4.fun06,
div#main div.sp div.d1_main_area div.sub_area h4.fun07,
div#main div.sp div.d1_main_area div.sub_area h4.fun08 {
	width: 403px;
	height: 35px;
	margin: 3px 10px 8px 10px;
	text-align: left;
}

div#main div.sp div.d1_main_area div.sub_area h4 span {
	display: none;
}

div#main div.sp div.d1_main_area div.sub_area h4 em {
	display: block;
	float: right;
	width: 7em;
	_width: 9em;
	padding: 2px 5px 2px 15px;
	margin-top: 8px;
	font-size: 62.5%;
	background: url("../img/sp/d1law/icon_web.gif") no-repeat 0 5px;
}

div#main div.sp div.d1_main_area div.sub_area h4.fun01 { background: url("../img/sp/d1law/img_list01.gif") no-repeat 0 0;}
div#main div.sp div.d1_main_area div.sub_area h4.fun02 { background: url("../img/sp/d1law/img_list02.gif") no-repeat 0 0;}
div#main div.sp div.d1_main_area div.sub_area h4.fun03 { background: url("../img/sp/d1law/img_list03.gif") no-repeat 0 0;}
div#main div.sp div.d1_main_area div.sub_area h4.fun04 { background: url("../img/sp/d1law/img_list04.gif") no-repeat 0 0;}
div#main div.sp div.d1_main_area div.sub_area h4.fun05 { background: url("../img/sp/d1law/img_list05.gif") no-repeat 0 0;}
div#main div.sp div.d1_main_area div.sub_area h4.fun06 { background: url("../img/sp/d1law/img_list06.gif") no-repeat 0 0;}
div#main div.sp div.d1_main_area div.sub_area h4.fun07 { background: url("../img/sp/d1law/img_list07.gif") no-repeat 0 0;}
div#main div.sp div.d1_main_area div.sub_area h4.fun08 { background: url("../img/sp/d1law/img_list08.gif") no-repeat 0 0;}

div#main div.sp div.d1_main_area div.area_d1contact {
	margin: 0 10px 10px 10px;
	background-color: #354748;
	padding: 10px;
}

div#main div.sp div.d1_main_area div.area_d1contact dl dt { padding-bottom: 5px; color: #ffffff; border-bottom: 1px dashed #889393;}

div#main div.sp div.d1_main_area div.area_d1contact dl dd { color: #ffffff; font-size: 75%;}

div#main div.sp div.d1_main_area div.area_d1contact dl dd a { color: #f9e782; text-decoration: underline;}

div#main div.sp div.d1_main_area div.area_d1contact dl dd a:hover {	color: #f9e782;	text-decoration: none;}





/* 09 定時株主総会
----------------------------------------------*/
/* ベース */
div#main div.sp_kabu h1.h1_title {
	width: 760px;
	height: 60px;
	text-indent: -9999px;
	background: url("../img/sp/kabu/h1_title.gif") no-repeat 0 0;
	margin-bottom: 20px;
}

div#main div.sp_kabu p.lead_top {
	margin-bottom: 20px;
	width: 760px;
	height: 38px;
	text-indent: -9999px;
	background: url("../img/sp/kabu/lead_top.gif") no-repeat 50% 0;
}

div#main div.sp_kabu div.main_area {
	width: 760px;
	margin-bottom: 20px;
	background: url("../img/sp/kabu/main_bg.gif") repeat-y 0 0;
	border-top: solid 1px #fff;
}

div#main div.sp_kabu div.main_area p.main_head {
	height: 20px;
	margin: 0;
	text-indent: -9999px;
	background: url("../img/sp/kabu/main_bg_head.gif") no-repeat 0 0;
}

div#main div.sp_kabu div.main_area_inner {
	width: 720px;
	margin: 0 0 0 20px;
}


/* Link Color */
div#main div.sp_kabu a { color: #ca0202; text-decoration: underline;}
div#main div.sp_kabu a:hover { color: #ca0202; text-decoration: none;}


/* Main Contents */
div#main div.sp_kabu div.main_area_inner h2.banzen {
	width: 344px;
	height: 30px;
	margin-bottom: 15px;
	background: url("../img/sp/kabu/h2_banzen.gif") no-repeat 0 0;
	text-indent: -9999px;
}

div#main div.sp_kabu div.main_area_inner p.book_lineup {
	width: 254px;
	height: 29px;
	margin-left: 466px;
	margin-top: -45px;
}

div#main div.sp_kabu div.main_area_inner p.book_lineup a {
	display: block;
	width: 254px;
	height: 29px;
	text-indent: -9999px;
	background: url("../img/sp/kabu/btn_lineup.gif") no-repeat 0 0;
	overflow: hidden;
}

div#main div.sp_kabu div.main_area_inner p.book_lineup a:hover { background-position: 0 -29px;}

div#main div.sp_kabu div.main_area_inner dl.change_soukai {
	background-color: #fff;
	margin-bottom: 20px;
	font-size: 100%;
}

div#main div.sp_kabu div.main_area_inner dl.change_soukai dt {
	margin: 15px;
	padding-top: 15px;
	padding-left: 20px;
	font-weight: bold;
	background: url("../img/sp/kabu/list_l.gif") no-repeat 0 20px;
}

div#main div.sp_kabu div.main_area_inner dl.change_soukai dd {
	margin: 0 15px 10px 15px;
	font-size: 75%;
	text-indent: 1em;
}

div#main div.sp_kabu div.main_area_inner dl.change_soukai dd.list_end {
	text-align: right;
	padding-bottom: 20px;
}

/* Keyword Link List */
div#main div.sp_kabu div.main_area_inner h3.keyword {
	width: 720px;
	height: 40px;
	background: url("../img/sp/kabu/h3_keyword.gif") no-repeat 0 0;
	color: #fff;
	font-size: 100%;
	overflow: hidden;
}

div#main div.sp_kabu div.main_area_inner h3.keyword em {
	display: block;
	padding-left: 40px;
	line-height: 44px;
}

div#main div.sp_kabu div.main_area_inner h3.keyword span { display: none;}

div#main div.sp_kabu div.main_area_inner div.keyword_list {
	width: 720px;
	margin-bottom: 20px;
	background-color: #fff;
}

div#main div.sp_kabu div.main_area_inner div.keyword_list ul {
	width: 680px;
	margin-left: 20px;
	margin-bottom: 20px;
	font-size: 87.5%;
}

div#main div.sp_kabu div.main_area_inner div.keyword_list ul li {
	display: block;
	width: 322px;
	_width: 340px;
	padding: 10px 0 2px 18px;
	float: left;
	background: url("../img/sp/kabu/icon_listlink.gif") no-repeat 0 14px;
}

/* Image 2mai */
div#main div.sp_kabu div.main_area_inner p.img_area {
	padding-bottom: 5px;
	margin-bottom: 0 !important;
}

div#main div.sp_kabu div.main_area_inner p.img_area_text {
	padding-bottom: 15px;
	margin-bottom: 15px;
	text-align: right;
	border-bottom: dotted 1px #ccc;
}


/* Unei Point */
div#main div.sp_kabu div.main_area_inner h2.h2_point {
	width: 297px;
	height: 27px;
	margin: 10px 0;
	text-indent: -9999px;
	background: url("../img/sp/kabu/h2_point.gif") no-repeat 0 0;
}

div#main div.sp_kabu div.main_area_inner ul.point_check {
	margin: 0 0 20px 30px;
}

div#main div.sp_kabu div.main_area_inner ul.point_check li.point01 {
	height: 20px;
	margin-bottom: 5px;
	text-indent: -9999px;
	background: url("../img/sp/kabu/h2_point_list01.gif") no-repeat 0 0;
}

div#main div.sp_kabu div.main_area_inner ul.point_check li.point02 {
	height: 20px;
	margin-bottom: 0;
	text-indent: -9999px;
	background: url("../img/sp/kabu/h2_point_list02.gif") no-repeat 0 0;
}

/* Shohin Line Up */
div#main div.sp_kabu div.main_area_inner h3.book_lineup {
	height: 32px;
	text-indent: -9999px;
	background: url("../img/sp/kabu/h3_lineup.gif") no-repeat 0 0;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist {
	background: url("../img/sp/kabu/booklist_bg_head.gif") no-repeat 0 0 #fff;
	border-top: solid 1px #fff;
	margin-top: 20px;
}


/* Book Title */
div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_title {
	min-height: 70px;
	margin: 20px;
	background-color: #f2f2f2;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_title p {
	float: left;
	padding: 10px;
	margin: 0;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_title dl {
	font-size: 75%;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_title dl dt {
	padding-top: 10px;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_title dl dt.pad_t5 {
	padding-top: 15px;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_title dl dt strong {
	font-size: 138%;
	padding-bottom: 3px;
	font-weight: bold;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_title dl dt strong span {
	font-size: 75%;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_title dl dd {
	padding-bottom: 10px;
}

/* Book Image and Point */
div#main div.sp_kabu div.main_area_inner div.book_info {
	margin: 0 20px 20px;
	border-bottom: dotted 1px #ccc;
}

div#main div.sp_kabu div.main_area_inner div.book_info p {
	float: left;
	padding-right: 22px;
	padding-bottom: 15px;
}

div#main div.sp_kabu div.main_area_inner div.book_info div.book_point {
	float: left;
	width: 549px;
}

div#main div.sp_kabu div.main_area_inner div.book_info div.book_point h4 {
	width: 549px;
	height: 24px;
	margin-bottom: 10px;
	color: #920000;
	background: url("../img/sp/kabu/h4_point.gif") no-repeat 0 0;
	font-size: 87.5%;
}

div#main div.sp_kabu div.main_area_inner div.book_info div.book_point h4 em {
	display: block;
	padding: 4px 0 4px 30px;
	_padding: 3px 0 4px 30px;
}

div#main div.sp_kabu div.main_area_inner div.book_info div.book_point h4.double {
	width: 549px;
	height: 42px;
	margin-bottom: 10px;
	color: #920000;
	background: url("../img/sp/kabu/h4_point01.gif") no-repeat 0 0;
	font-size: 87.5%;
	line-height: 126%;
}

div#main div.sp_kabu div.main_area_inner div.book_info div.book_point h4.double em {
	display: block;
	padding: 4px 0 4px 30px;
}

div#main div.sp_kabu div.main_area_inner div.book_info div.book_point dl.point {
	margin-bottom: 20px;
	font-size: 75%;
}

div#main div.sp_kabu div.main_area_inner div.book_info div.book_point dl.point dt.icon_point01,
div#main div.sp_kabu div.main_area_inner div.book_info div.book_point dl.point dt.icon_point02,
div#main div.sp_kabu div.main_area_inner div.book_info div.book_point dl.point dt.icon_point03 {
	padding: 2px 0 3px 65px;
	margin-bottom: 3px;
	font-weight: bold;
}
div#main div.sp_kabu div.main_area_inner div.book_info div.book_point dl.point dt.icon_point01 { background: url("../img/sp/kabu/list_point01.gif") no-repeat 0 1px;}
div#main div.sp_kabu div.main_area_inner div.book_info div.book_point dl.point dt.icon_point02 { background: url("../img/sp/kabu/list_point02.gif") no-repeat 0 1px;}
div#main div.sp_kabu div.main_area_inner div.book_info div.book_point dl.point dt.icon_point03 { background: url("../img/sp/kabu/list_point03.gif") no-repeat 0 1px;}

div#main div.sp_kabu div.main_area_inner div.book_info div.book_point dl.point dd {
	padding-left: 76px;
	margin-bottom: 10px;
	background: url("../img/sp/kabu/list_point_disc.gif") no-repeat 64px 3px;
}

div#main div.sp_kabu div.main_area_inner div.book_info div.book_point ul {
	font-size: 75%;
	list-style: disc;
	margin-left: 20px;
	margin-bottom: 15px;
}


/* Book Mokuji */
div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji {
	clear: both;
	margin: 0 20px;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji h4 {
	width: 78px;
	height: 20px;
	margin: 20px 0 5px 0;
	text-indent: -9999px;
	background: url("../img/sp/kabu/h4_mokuji.gif") no-repeat 0 0;
	border-top: 1px solid #fff;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl {
	font-size: 75%;
	margin: 0 0 20px 0;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl.list_float dt {
	float: left;
	width: 4em;
	padding-right: 1em;
}
div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl.list_float dd {
	margin-left: 2em;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl.list_nomal dt {
	font-weight: bold;
	margin-bottom: 3px;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl.list_nomal dd {
	margin-bottom: 10px;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl.list_nomal dd strong {
	display: block;
	float: left;
	width: 3em;
	padding: 14px 4px;
	_padding: 7px 4px;
	margin-right: 10px;
	_margin-right: 8px;
	margin-bottom: 20px;
	text-align: center;
	color: #930000;
	border: solid 1px #e8bebe;
	background-color:#f2dcdc;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl.list_nomal dd span {
	display: block;
	width: 630px;
	padding-bottom: 15px;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl.list_nomal dd span.indent {
	display: block;
	text-indent: -1em;
	margin-left: 1em;
	padding: 0;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl.list_nomal dd ol.nomal {
	font-size: 100%;
	margin-left: 40px;
	margin-bottom: 20px;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl.list_nomal dd ol.nomal li {
	list-style: decimal;
	margin-bottom: 2px;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl.list_nomal dd ol.nomal li.no_number {
	margin-left: -10px;
	list-style: none;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.book_mokuji dl.list_nomal dd ul.nomal {
	font-size: 100%;
	margin-left: 35px;
	margin-bottom: 20px;
	list-style: disc;
}


/* Try Area */
div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.try_info {
	margin: 0 20px;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.try_info p {
	float: left;
	display: block;
	width: 138px;
	height: 69px;
	text-indent: -9999px;
	background: url("../img/sp/kabu/try_info.gif") no-repeat 0 0;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist div.try_info div.catalog_unit {
	float: right;
	width: 541px;
}


/* 申込みボタン */
div#main div.sp_kabu div.main_area_inner div.book_lineup_ist ul.btn_list {
	clear: both;
	margin: 0 20px 20px 20px;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist ul.btn_list li {
	float: left;
	height: 42px;
}


div#main div.sp_kabu div.main_area_inner div.book_lineup_ist ul.btn_list li a {
	display: block;
	height: 42px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist ul.btn_list li.btn_info01 a {
	width: 147px;
	margin-right: 7px;
	background: url("../img/sp/kabu/btn_infoend01.gif") no-repeat 0 0;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist ul.btn_list li.btn_info02 a {
	width: 238px;
	margin-right: 7px;
	background: url("../img/sp/kabu/btn_infoend02.gif") no-repeat 0 0;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist ul.btn_list li.btn_info03 a {
	width: 139px;
	margin-right: 7px;
	background: url("../img/sp/kabu/btn_infoend03.gif") no-repeat 0 0;
}

div#main div.sp_kabu div.main_area_inner div.book_lineup_ist ul.btn_list li.btn_info04 a {
	width: 134px;
	background: url("../img/sp/kabu/btn_infoend04.gif") no-repeat 0 0;
}


div#main div.sp_kabu div.main_area_inner div.book_lineup_ist ul.btn_list li.btn_info01 a:hover,
div#main div.sp_kabu div.main_area_inner div.book_lineup_ist ul.btn_list li.btn_info02 a:hover,
div#main div.sp_kabu div.main_area_inner div.book_lineup_ist ul.btn_list li.btn_info03 a:hover,
div#main div.sp_kabu div.main_area_inner div.book_lineup_ist ul.btn_list li.btn_info04 a:hover { background-position: 0 -42px;}

div#main div.sp_kabu p.main_bottom {
	height: 20px;
	margin-bottom: 0;
	background: url("../img/sp/kabu/main_bg_bottom.gif") no-repeat 0 100%;
}



/*===========================================
010 行政不服審査
===========================================*/
div#main div.sp_gyosei {
	background: url("../img/sp/gyosei/bg_contents_bottom.gif") no-repeat 0 100% #F1F1E8;
	margin-bottom: 20px;
	*padding-bottom: 15px;
	border-bottom: solid 1px #fff;
}

div#main div.sp_gyosei h1.h1_title {
	width: 760px;
	height: 260px;
	text-indent: -9999px;
	background: url("../img/sp/gyosei/h1.gif") no-repeat 0 0;
	margin-bottom: 14px;
}

div#main div.sp_gyosei p.indent {
	text-indent: -9999px;
}

/* Point top */
div#main div.sp_gyosei div.point_box {
	width: 720px;
	height: 159px;
	margin: 0 0 15px 20px;
}

div#main div.sp_gyosei div.point_box h2.point {
	float: left;
	width: 250px;
	height: 159px;
	margin: 0;
	padding: 0;
	background: url("../img/sp/gyosei/h2_point.gif") no-repeat 0 0;
	text-indent: -9999px;
}

div#main div.sp_gyosei div.point_box dl.point_list {
	float: left;
	width: 470px;
	height: 159px;
	margin: 0;
	padding: 0;
}

div#main div.sp_gyosei div.point_box dl.point_list dt {
	width: 470px;
	height: 52px;
	margin: 0;
	padding: 0;
	background: url("../img/sp/gyosei/point_dt.gif") no-repeat 0 0;
	text-indent: -9999px;
}

div#main div.sp_gyosei div.point_box dl.point_list dd.plist01,
div#main div.sp_gyosei div.point_box dl.point_list dd.plist02,
div#main div.sp_gyosei div.point_box dl.point_list dd.plist03 {
	width: 470px;
	margin: 0;
	padding: 0;
	text-indent: -9999px;
}

div#main div.sp_gyosei div.point_box dl.point_list dd.plist01 {
	height: 32px;
	background: url("../img/sp/gyosei/point_dd01.gif") no-repeat 0 0;
}

div#main div.sp_gyosei div.point_box dl.point_list dd.plist02 {
	height: 32px;
	background: url("../img/sp/gyosei/point_dd02.gif") no-repeat 0 0;
}

div#main div.sp_gyosei div.point_box dl.point_list dd.plist03 {
	height: 44px;
	background: url("../img/sp/gyosei/point_dd03.gif") no-repeat 0 0;
}

/* Point Main */

div#main div.sp_gyosei div.contents_support {
	width: 720px;
	margin-left: 20px;
	margin-bottom: 15px;
	background: url("../img/sp/gyosei/support_area_bg.gif") repeat-y 0 100%;
	border-bottom: solid 1px #f1f1e8;
}

div#main div.sp_gyosei div.contents_support h2.support_title {
	width: 100%;
	height: 52px;
	padding: 0;
	text-indent: -9999px;
	background: url("../img/sp/gyosei/h2_support.gif") no-repeat 0 0;
}

div#main div.sp_gyosei div.contents_support p.support_lead {
	height: 60px;
	text-indent: -9999px;
	background: url("../img/sp/gyosei/support_lead.gif") no-repeat 0 0;
}

div#main div.sp_gyosei div.contents_support div.hlist {
	width: 674px;
	_width: 680px;
	margin: 0 20px 0 20px;
	border: solid 3px #aecfa8;
}

div#main div.sp_gyosei div.contents_support div.hlist h3 {
	background-color: #ebf6d7;
	padding: 5px 20px;
	margin-bottom: 10px;
	font-size: 87.5%;
}

div#main div.sp_gyosei div.contents_support div.hlist ul {
	margin: 0 20px;
	width: 634px;
	font-size: 75%;
}

div#main div.sp_gyosei div.contents_support div.hlist ul li {
	display: block;
	float: left;
	width: 317px;
}

div#main div.sp_gyosei div.contents_support div.hlist ul li.list_end {
	padding-bottom: 10px;
}

div#main div.sp_gyosei div.contents_support div.hlist ul li span.li_name {
	display: block;
	float: left;
	width: 7em;
	padding-right: 1em;
}

/* Book Info（写真入りのBOX） */
div#main div.sp_gyosei div.contents_support div.book_area {
	width: 678px;
	_width: 680px;
	margin: 20px 0 10px 20px;
	border-top: solid 3px #1c83be;
	border-right: solid 1px #ddd;
	border-left: solid 1px #ddd;
	border-bottom: solid 1px #ddd;
	background: url("../img/sp/gyosei/book_box_bg.gif") repeat-x 0 0;
}

div#main div.sp_gyosei div.contents_support div.book_area h3.book_title {
	width: 360px;
	height: 22px;
	margin: 18px 0 28px 160px;
	text-indent: -9999px;
	background: url("../img/sp/gyosei/h3_book_title.gif") no-repeat 0 0;
}

div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai {
	margin: 0 20px;
}

div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai p {
	float: left;
	margin-right: 20px;
}

div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai dl.book_text {
	margin-left: 181px;
	margin-bottom: 15px;
	font-size: 75%;
}

div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai dl.book_text dd {
	margin-bottom: 5px;
}

div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai dl.book_text dt,
div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai dl.book_text dd.border_b {
	padding-bottom: 10px;
	border-bottom: dotted 1px #ddd;
	margin-bottom: 15px;
}

div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai dl.book_text dd.btn_link_sche {
	float: left;
	display: block;
	width: 200px;
	height: 42px;
	margin-right: 5px;
}

div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai dl.book_text dd.btn_link_sche a {
	display: block;
	width: 200px;
	height: 42px;
	text-indent: -9999px;
	background: url("../img/sp/gyosei/btn_schedule.gif") no-repeat 0 0;
	overflow: hidden;
}

div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai dl.book_text dd.btn_link_buy {
	display: block;
	width: 238px;
	height: 42px;
}

div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai dl.book_text dd.btn_link_buy a {
	display: block;
	width: 238px;
	height: 42px;
	text-indent: -9999px;
	background: url("../img/sp/gyosei/btn_buy.gif") no-repeat 0 0;
	overflow: hidden;
}

div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai dl.book_text dd.btn_link_sche a:hover,
div#main div.sp_gyosei div.contents_support div.book_area div.book_shousai dl.book_text dd.btn_link_buy a:hover { background-position: 0 -42px;}

div#main div.sp_gyosei div.contents_support p.link_info {
	margin: 0 20px 25px 20px;
	padding: 10px 20px;
	background-color: #f1f1e8;
	border-bottom: 1px solid #fff;
}

div#main div.sp_gyosei div.contents_support p.link_info a.point_book,
div#main div.sp_gyosei div.contents_support p.link_info a.mokuji_book,
div#main div.sp_gyosei div.contents_support p.link_info a.comment_book {
	float: left;
	display: block;
	width: 200px;
	height: 42px;
	overflow: hidden;
	text-indent: -9999px;
}

div#main div.sp_gyosei div.contents_support p.link_info a.point_book { background: url("../img/sp/gyosei/btn_tokushoku.gif") no-repeat 0 0; margin-right: 18px;}
div#main div.sp_gyosei div.contents_support p.link_info a.mokuji_book { background: url("../img/sp/gyosei/btn_mokuji.gif") no-repeat 0 0; margin-right: 18px;}
div#main div.sp_gyosei div.contents_support p.link_info a.comment_book { background: url("../img/sp/gyosei/btn_comment.gif") no-repeat 0 0;}

div#main div.sp_gyosei div.contents_support p.link_info a.point_book:hover,
div#main div.sp_gyosei div.contents_support p.link_info a.mokuji_book:hover,
div#main div.sp_gyosei div.contents_support p.link_info a.comment_book:hover { background-position: 0 -42px;}

/* Class */
div#main div.sp_gyosei div.contents_support h4 {
	margin: 0 0 20px 20px;
}

div#main div.sp_gyosei div.contents_support p.subtext {
	margin: 0 60px 15px 60px;
}

div#main div.sp_gyosei div.contents_support p.subtext_l {
	margin: 0 40px 15px 40px;
}


/* Tokushoku */
div#main div.sp_gyosei div.contents_support h5.about_book_stitle {
	margin: 0 0 5px 40px;
	padding-left: 20px;
	font-weight: bold;
	font-size: 75%;
	background: url("../img/sp/gyosei/listicon.gif") no-repeat 0 4px;
}


/* Mokuji */
div#main div.sp_gyosei div.contents_support h5.about_book_stitle_nomal {
	margin: 0 0 10px 40px;
	font-size: 75%;
	font-weight: bold;
}

div#main div.sp_gyosei div.contents_support dl.mokuji_text {
	width: 610px;
	margin: 0 0 20px 50px;
	font-size: 75%;
}

div#main div.sp_gyosei div.contents_support dl.mokuji_text dt {
	display: block;
	float: left;
	width: 9em;
}

div#main div.sp_gyosei div.contents_support dl.mokuji_text dd {
	display: block;
	width: 460px;
	margin-left: 10em;
	_margin-left: 5em;
	padding-bottom: 3px;
}

div#main div.sp_gyosei div.contents_support dl.mokuji_text dd.ie_mset {
	_margin-left: 9.3em;
}

div#main div.sp_gyosei div.contents_support p.saiketsu {
	display: block;
	width: 460px;
	height: 20px;
	text-indent: -9999px;
	margin-left: 14.2em;
	_margin-left: 13.5em;
	margin-top: -30px;
	background: url("../img/sp/gyosei/explanation05.gif") no-repeat 0 0;
}

div#main div.sp_gyosei div.contents_support ul.madoguchi {
	margin: 0 60px 20px 60px;
	font-size: 75%;
}

div#main div.sp_gyosei div.contents_support ul.madoguchi li {
	margin-bottom: 10px;
}

div#main div.sp_gyosei div.contents_support ul.madoguchi li span.info_img {
	display: block;
	width: 560px;
	height: 47px;
	margin-bottom: 10px;
	text-indent: -9999px;
	background: url("../img/sp/gyosei/explanation06.gif") no-repeat 0 0;
}

div#main div.sp_gyosei div.contents_support ul.madoguchi li ol {
	list-style: none;
	margin-left: 5px;
	margin-top: 5px;
	font-size: 100%;
}

div#main div.sp_gyosei div.contents_support ul.madoguchi li ol li {
	margin-bottom: 5px;
}

/* Schedule */
div#main div.sp_gyosei div.contents_support dl.sche_zukai {
	width: 600px;
	margin: 0 60px;
	font-size: 75%;
	border-bottom: dotted 1px #ddd;
}

div#main div.sp_gyosei div.contents_support dl.sche_zukai dt {
	display: block;
	float: left;
	width: 105px;
	text-indent: -9999px;
}

div#main div.sp_gyosei div.contents_support dl.sche_zukai dt.sche3,
div#main div.sp_gyosei div.contents_support dl.sche_zukai dt.sche4 {
	height: 67px;
}

div#main div.sp_gyosei div.contents_support dl.sche_zukai dt.schesummer {
	height: 118px;
}

div#main div.sp_gyosei div.contents_support dl.sche_zukai dt.sche3 { background: url("../img/sp/gyosei/3month.gif") no-repeat 0 0;}
div#main div.sp_gyosei div.contents_support dl.sche_zukai dt.sche4 { background: url("../img/sp/gyosei/4month.gif") no-repeat 0 0;}
div#main div.sp_gyosei div.contents_support dl.sche_zukai dt.schesummer { background: url("../img/sp/gyosei/5summer.gif") no-repeat 0 0;}


div#main div.sp_gyosei div.contents_support dl.sche_zukai dd {
	width: 495px;
	_height: 50px;
	margin-left: 105px;
	padding-top: 15px;
	_padding-top: 0;
	_margin-top: -50px;
}

div#main div.sp_gyosei div.contents_support dl.sche_zukai dd.dd_end {
	_margin-top: -100px;
	padding-bottom: 60px;
}

div#main div.sp_gyosei div.contents_support dl.border_none { border-bottom: none;}


/* Comment */
div#main div.sp_gyosei div.contents_support div.comment_area {
	width: 640px;
	margin: 0 40px 15px 40px;
}

div#main div.sp_gyosei div.contents_support div.comment_area p.parson {
	width: 100px;
	float: left;
}

div#main div.sp_gyosei div.contents_support div.comment_area div.parson_message {
	float: right;
	width: 540px;
}

div#main div.sp_gyosei div.contents_support div.comment_area div.parson_message ul.li_kaisei_point {
	margin: 0 40px 15px 5px;
	font-size: 75%;
}

div#main div.sp_gyosei div.contents_support div.comment_area div.parson_message ul.li_kaisei_point li {
	padding-left: 18px;
	padding-bottom: 3px;
	background: url("../img/sp/gyosei/listicon_s.gif") no-repeat 0 3px;
}

/* SEO Bold Set*/
div#main div.sp_gyosei div.contents_support h5.about_book_stitle strong,
div#main div.sp_gyosei div.contents_support h5.about_book_stitle_nomal strong { font-weight: bold;}



/*===========================================
011 World Wco Scope
===========================================*/
div#main div.sp_wes {
	background: url("../img/sp/wes/bg_main_bottom.gif") no-repeat 0 100% #ccecfd;
	margin-bottom: 20px;
	_padding-bottom: 20px;
	border-bottom: 1px solid #fff;
}

div#main div.sp_wes h1.h1_title {
	text-indent: -9999px;
	height: 1px;
	background-color: #fff;
	_margin-top: -20px;
}

/* Title */
div#main div.sp_wes div.sp_maincontents_w h2 {
	width: 680px;
	height: 40px;
	margin-bottom: 15px;
	text-indent: -9999px;
	margin-left: 20px;
}
div#main div.sp_wes div.sp_maincontents_w h2.h2_01 { background: url("../img/sp/wes/h2_supportwebmenu.gif") no-repeat 0 0;}
div#main div.sp_wes div.sp_maincontents_w h2.h2_02 { background: url("../img/sp/wes/h2_supportjujitsu.gif") no-repeat 0 0;}
div#main div.sp_wes div.sp_maincontents_w h2.h2_03 { background: url("../img/sp/wes/h2_price.gif") no-repeat 0 0;}

div#main div.sp_wes h3.h3_line_red {
	margin-left: 26px;
	margin-bottom: 15px;
	font-weight: bold;
}
div#main div.sp_wes h3.h3_line_red span {
	font-size: 86%;
	padding: 2px 0 2px 6px;
	border-left: solid 4px #bf2727;
}

div#main div.sp_wes h3.h3_line_red span strong {
	font-weight: bold;
}

/* Contents */
div#main div.sp_wes p.sh2_p {
	width: 361px;
	height: 20px;
	margin-left: 20px;
	text-indent: -9999px;
	background: url("../img/sp/wes/p_access.gif") no-repeat 0 0;
}

div#main div.sp_wes p.main_ptitle {
	width: 760px;
	height: 112px;
	text-indent: -9999px;
	background: url("../img/sp/wes/title_main.gif") no-repeat 0 0;
}

div#main div.sp_wes div.sp_maincontents_w {
	width: 720px;
	margin: 0 0 20px 20px;
	border-bottom: solid 1px #ccecfd;
	background: url("../img/sp/wes/bg_contents_w_bottom.gif") no-repeat 0 100% #fff;
}

div#main div.sp_wes div.sp_maincontents_w p.main_title {
	width: 720px;
	height: 57px;
	background: url("../img/sp/wes/title_support.gif") no-repeat 0 0;
	text-indent: -9999px;
}

div#main div.sp_wes div.top_infoarea {
	width: 668px;
	margin-left: 26px;
}

div#main div.sp_wes div.top_infoarea div.message {
	width: 360px;
	float: left;
	background: url("../img/sp/wes/top_lead.gif") no-repeat 0 0;
}

div#main div.sp_wes div.top_infoarea div.message dl {
	width: 360px;
	height: 158px;
	text-indent: -9999px;
}

div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.subscribe,
div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.contact,
div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.toweb,
div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.example {
	display: block;
	width: 340px;
	height: 39px;
	margin-bottom: 5px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.subscribe {
	background: url("../img/sp/wes/btn_subscribe.gif") no-repeat 0 0;
}
div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.contact {
	background: url("../img/sp/wes/btn_contact.gif") no-repeat 0 0;
}
div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.toweb {
	background: url("../img/sp/wes/btn_toweb.gif") no-repeat 0 0;
}
div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.example {
	background: url("../img/sp/wes/btn_example.gif") no-repeat 0 0;
}

div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.subscribe:hover,
div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.contact:hover,
div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.toweb:hover,
div#main div.sp_wes div.top_infoarea div.message p.btn_info_top a.example:hover { background-position: 0 -39px;}

div#main div.sp_wes ul.menu_info {
	margin: -4px 0 20px 20px;
	padding: 0;
	font-size: 75%;
}

div#main div.sp_wes ul.menu_info li {
	float: left;
	width: 128px;
	height: 195px;
	margin: 0 10px 0 0;
	padding: 0 0 10px 0;
	_padding: 0;
}

div#main div.sp_wes ul.menu_info li.support05 {
	margin: 0;
}

div#main div.sp_wes ul.menu_info li a {
	display: block;
	width: 128px;
	height: 195px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_wes ul.menu_info li.support01 a { background: url("../img/sp/wes/btn_info01.gif") no-repeat 0 0;}
div#main div.sp_wes ul.menu_info li.support02 a { background: url("../img/sp/wes/btn_info02.gif") no-repeat 0 0;}
div#main div.sp_wes ul.menu_info li.support03 a { background: url("../img/sp/wes/btn_info03.gif") no-repeat 0 0;}
div#main div.sp_wes ul.menu_info li.support04 a { background: url("../img/sp/wes/btn_info04.gif") no-repeat 0 0;}
div#main div.sp_wes ul.menu_info li.support05 a { background: url("../img/sp/wes/btn_info05.gif") no-repeat 0 0;}

div#main div.sp_wes ul.menu_info li a:hover { background-position: 0 -195px;} 

div#main div.sp_wes ul.caution {
	clear: both;
	width: 700px;
	margin: 0 20px 20px 0;
	font-size: 75%;
}

div#main div.sp_wes ul.caution li {
	text-align: right;
}

/* Contents Info Set */
div#main div.sp_wes div.infolist_set {
	width: 93.6%;
	min-height: 150px;
	margin: 0 0 26px 26px;
	background: url("../img/sp/wes/bg_infolist.gif") no-repeat 0 0;
}

div#main div.sp_wes div.infolist_set div.list_title_area {
	width: 655px;
	_width: 680px;
	margin: 0 0 15px 15px;
	height: 31px;
}

div#main div.sp_wes div.infolist_set div.list_title_area h4 {
	margin-top: 12px;
}

div#main div.sp_wes div.infolist_set div.list_title_area p {
	width: 465px;
	height: 21px;
	margin-top: 10px;
	margin-right: 20px;
	text-indent: -9999px;
	float: right;
}

div#main div.sp_wes div.infolist_set div.list_title_area p.point01 { background: url("../img/sp/wes/stitle1_info02.gif") no-repeat 0 0;}
div#main div.sp_wes div.infolist_set div.list_title_area p.point02 { background: url("../img/sp/wes/stitle2_info02.gif") no-repeat 0 0;}
div#main div.sp_wes div.infolist_set div.list_title_area p.point03 { background: url("../img/sp/wes/stitle3_info02.gif") no-repeat 0 0;}
div#main div.sp_wes div.infolist_set div.list_title_area p.point04 { background: url("../img/sp/wes/stitle4_info02.gif") no-repeat 0 0;}
div#main div.sp_wes div.infolist_set div.list_title_area p.point05 { background: url("../img/sp/wes/stitle5_info02.gif") no-repeat 0 0;}
div#main div.sp_wes div.infolist_set div.list_title_area p.point06 { background: url("../img/sp/wes/stitle6_info02.gif") no-repeat 0 0;}
div#main div.sp_wes div.infolist_set div.list_title_area p.point07 { background: url("../img/sp/wes/stitle7_info02.gif") no-repeat 0 0;}

div#main div.sp_wes div.infolist_set dl {
	width: 640px;
	margin: 0 0 15px 15px;
}

div#main div.sp_wes div.infolist_set dl dt {
	width: 175px;
	margin: 0;
	float: left;
}

div#main div.sp_wes div.infolist_set dl dd {
	padding-left: 10px;
	margin: 0 0 8px 175px;
	line-height: 120%;
	font-size: 75%;
	background: url("../img/sp/wes/arrow.gif") no-repeat 0 0.3em;
}

div#main div.sp_wes div.infolist_set dl dd.list_end {
	margin-bottom: 20px;
}

div#main div.sp_wes div.infolist_set dl dd.btn_sample {
	background: none;
	height: 28px;
	margin-left: 0;
	overflow: hidden;
}

div#main div.sp_wes div.infolist_set dl dd.btn_sample a {
	display: block;
	width: 162px;
	height: 28px;
	text-indent: -9999px;
	background: url("../img/sp/wes/btn_sample.gif") no-repeat 0 0;
	overflow: hidden;
}

div#main div.sp_wes div.infolist_set dl dd.btn_sample a:hover { background-position: 0 -28px !important;}


div#main div.sp_wes div.infolist_set dl dd.list_reset {
	height: 1px;
	background: none;
}

div#main div.sp_wes div.infolist_set ul.listset_noimg {
	width: 640px;
	margin: 0 0 0 20px;
	padding-left: 10px;
	font-size: 75%;
	background: url("../img/sp/wes/arrow.gif") no-repeat 0 0.3em;
}

div#main div.sp_wes p.p_price {
	width: 640px;
	margin: 0 0 20px 26px;
}

div#main div.sp_wes dl.price_contactarea {
	width: 640px;
	margin: 0 0 20px 26px;
	font-size: 75%;
	border: solid 1px #ccc;
}

div#main div.sp_wes dl.price_contactarea dt {
	margin: 10px 15px 5px 15px;
	font-weight: bold;
}

div#main div.sp_wes dl.price_contactarea dd {
	margin: 0 0 5px 15px;
}

div#main div.sp_wes dl.price_contactarea dd.list_end {
	margin-bottom: 15px;
	padding-bottom: 15px;
	border-bottom: dotted 1px #ccc;
}

div#main div.sp_wes dl.price_contactarea dd.btn_contact a {
	display: block;
	width: 340px;
	height: 39px;
	margin-left: 140px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_wes dl.price_contactarea dd.btn_contact a.subscribe {
	margin-bottom: 5px;
	background: url("../img/sp/wes/btn_subscribe.gif") no-repeat 0 0;
}

div#main div.sp_wes dl.price_contactarea dd.btn_contact a.contact {
	margin-bottom: 10px;
	background: url("../img/sp/wes/btn_contact.gif") no-repeat 0 0;
}

div#main div.sp_wes dl.price_contactarea dd.btn_contact a:hover { background-position: 0 -39px;}


/*===========================================
012 TL企業承継
===========================================*/
div#main div.sp_tl {
	width: 760px;
	margin-bottom: 20px;
	background: url("../img/sp/tl/tl_bg_mid.gif") repeat-y 0 0;
}

div#main div.sp_tl div.kv_area {
	width: 760px;
	height: 312px;
	background: #0c4d7e url("../img/sp/tl/tl_bg_top.gif") no-repeat 0 100%;
	overflow: hidden;
}

div#main div.sp_tl div.kv_area h1 {
	margin-bottom: 1px;
	width: 760px;
	height: 250px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/tl/kv.jpg") no-repeat 0 0;
}

div#main div.sp_tl div.kv_area dl {
	position: absolute;
	top: -9999px;
	left: -9999px;
}

div#main div.sp_tl div.kv_area ul {
	width: 760px;
	height: 31px;
	overflow: hidden;
}

div#main div.sp_tl div.kv_area ul li {
	float: left;
	height: 31px;
}

div#main div.sp_tl div.kv_area ul li a {
	display: block;
	height: 31px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_tl div.kv_area ul li.navi_btn_trait a { width: 80px; background: url("../img/sp/tl/navi_btn_trait.gif") no-repeat 0 0;}
div#main div.sp_tl div.kv_area ul li.navi_btn_case a { width: 64px; background: url("../img/sp/tl/navi_btn_case.gif") no-repeat 0 0;}
div#main div.sp_tl div.kv_area ul li.navi_btn_seminar a { width: 110px; background: url("../img/sp/tl/navi_btn_seminar.gif") no-repeat 0 0;}
div#main div.sp_tl div.kv_area ul li.navi_btn_editor a { width: 146px; background: url("../img/sp/tl/navi_btn_editor.gif") no-repeat 0 0;}
div#main div.sp_tl div.kv_area ul li.navi_btn_marketer a { width: 170px; background: url("../img/sp/tl/navi_btn_marketer.gif") no-repeat 0 0;}
div#main div.sp_tl div.kv_area ul li.navi_btn_index a { width: 40px; background: url("../img/sp/tl/navi_btn_index.gif") no-repeat 0 0;}
div#main div.sp_tl div.kv_area ul li.navi_btn_inq a { width: 150px; background: url("../img/sp/tl/navi_btn_inq.gif") no-repeat 0 0;}
div#main div.sp_tl div.kv_area ul li a:hover { background-position: 0 -31px;}

div#main div.sp_tl div.tl_contents {
	padding-bottom: 30px;
	background: url("../img/sp/tl/tl_bg_btm.gif") no-repeat 0 100%;
}

div#main div.sp_tl div.tl_contents div.tl_contents_inner {
	margin-left: 35px;
	width: 690px;
}

div#main div.sp_tl div.tl_contents h2 {
	margin-top: 20px;
	margin-bottom: 15px;
	height: 44px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_tl div.tl_contents h2.title_tl_trait { background: url("../img/sp/tl/title_tl_trait.gif") no-repeat 0 0;}
div#main div.sp_tl div.tl_contents h2.title_tl_case { background: url("../img/sp/tl/title_tl_case.gif") no-repeat 0 0;}
div#main div.sp_tl div.tl_contents h2.title_tl_seminar { background: url("../img/sp/tl/title_tl_seminar.gif") no-repeat 0 0;}
div#main div.sp_tl div.tl_contents h2.title_tl_editor { background: url("../img/sp/tl/title_tl_editor.gif") no-repeat 0 0;}
div#main div.sp_tl div.tl_contents h2.title_tl_marketer { background: url("../img/sp/tl/title_tl_marketer.gif") no-repeat 0 0;}
div#main div.sp_tl div.tl_contents h2.title_tl_index { background: url("../img/sp/tl/title_tl_index.gif") no-repeat 0 0;}

div#main div.sp_tl dl.intro_area {
	margin-bottom: 0;
	width: 690px;
	background: url("../img/sp/tl/intro_bg.jpg") no-repeat 0 0;
}

div#main div.sp_tl dl.intro_area dt,
div#main div.sp_tl dl.intro_area dd.nodisp {
	position: absolute;
	top: -9999px;
	left: -9999px;
}

div#main div.sp_tl dl.intro_area dd.intro_sumtable {
	margin-left: 17px;
	padding-top: 130px;
	padding-bottom: 10px;
	width: 480px;
}

div#main div.sp_tl dl.intro_area dd.intro_sumtable table {
	margin-bottom: 0;
}

div#main div.sp_tl dl.intro_area dd.intro_sumtable table tr th,
div#main div.sp_tl dl.intro_area dd.intro_sumtable table tr td {
	padding: 5px 8px 4px;
	border-bottom: solid 1px #d0d0d0;
	vertical-align: top;
}

div#main div.sp_tl dl.intro_area dd.intro_sumtable table tr.itemend th,
div#main div.sp_tl dl.intro_area dd.intro_sumtable table tr.itemend td {
	border-bottom: none;
}

div#main div.sp_tl dl.intro_area dd.intro_sumtable table tr th {
	white-space: nowrap;
}

div#main div.sp_tl dl.intro_area dd.intro_sumtable table tr td ul li {
	float: left;
	margin-right: 10px;
	white-space: nowrap;
}

div#main div.sp_tl dl.intro_area dd.intro_sumtable table caption {
	display: none;
}

div#main div.sp_tl div.catalog_unit {
	margin-bottom: 18px;
	border-top: none;
	border-bottom: none;
	background-color: #ffffff;
}

div#main div.sp_tl div.catalog_unit dl {
	margin-bottom: 6px;
	width: 540px;
	height: 24px;
	font-size: 75%;
}

div#main div.sp_tl div.catalog_unit dl dt {
	float: left;
	margin-top: 0;
	width: 25px;
	height: 24px;
	background: url("../img/main/btn_book_cata_bg.gif") no-repeat 5px 0;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_tl div.catalog_unit dl dd {
	float: left;
	margin-top: 0;
	width: 102px;
	height: 24px;
	overflow: hidden;
}

div#main div.sp_tl div.catalog_unit dl dd a {
	display: block;
	width: 102px;
	height: 24px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_tl div.catalog_unit dl dd.btn_book_cata_index a { background: url("../img/main/btn_book_cata_index.gif") no-repeat 0 0px;}
div#main div.sp_tl div.catalog_unit dl dd.btn_book_cata_cfla a { background: url("../img/main/btn_book_cata_cfla.gif") no-repeat 0 0px;}
div#main div.sp_tl div.catalog_unit dl dd.btn_book_cata_cpdf a { background: url("../img/main/btn_book_cata_cpdf.gif") no-repeat 0 0px;}
div#main div.sp_tl div.catalog_unit dl dd.btn_book_cata_sfla a { background: url("../img/main/btn_book_cata_sfla.gif") no-repeat 0 0px;}
div#main div.sp_tl div.catalog_unit dl dd.btn_book_cata_spdf a { background: url("../img/main/btn_book_cata_spdf.gif") no-repeat 0 0px;}

div#main div.sp_tl div.catalog_unit dl dd a:hover { background-position: 0 -24px;}

div#main div.sp_tl div.catalog_unit dl dd.btn_book_cata_index_off { background: url("../img/main/btn_book_cata_index.gif") no-repeat 0 -48px; text-indent: -9999px;}
div#main div.sp_tl div.catalog_unit dl dd.btn_book_cata_cfla_off { background: url("../img/main/btn_book_cata_cfla.gif") no-repeat 0 -48px; text-indent: -9999px;}
div#main div.sp_tl div.catalog_unit dl dd.btn_book_cata_cpdf_off { background: url("../img/main/btn_book_cata_cpdf.gif") no-repeat 0 -48px; text-indent: -9999px;}
div#main div.sp_tl div.catalog_unit dl dd.btn_book_cata_sfla_off { background: url("../img/main/btn_book_cata_sfla.gif") no-repeat 0 -48px; text-indent: -9999px;}
div#main div.sp_tl div.catalog_unit dl dd.btn_book_cata_spdf_off { background: url("../img/main/btn_book_cata_spdf.gif") no-repeat 0 -48px; text-indent: -9999px;}

div#main div.sp_tl div.catalog_unit ul {
	margin: 0 6px 6px;
	font-size: 62.5%;
}

div#main div.sp_tl div.catalog_unit ul {
	margin: 0 6px 6px;
	font-size: 62.5%;
}

div#main div.sp_tl div.catalog_unit ul li {
	padding-left: 1em;
	text-indent: -1em;
}

div#main div.sp_tl ul.btn_area {
	margin-bottom: 0;
	margin-left: 35px;
	width: 690px;
	height: 61px;
	background: url("../img/sp/tl/btn_area_bg.gif") no-repeat 0 0;
	overflow: hidden;
}

div#main div.sp_tl div.tl_contents ul.btn_area {
	margin-left: 0;
	margin-bottom: 20px;
}

div#main div.sp_tl ul.btn_area li {
	float: left;
	margin-right: 9px;
}

div#main div.sp_tl ul.btn_area li a {
	display: block;
	margin-top: 10px;
	width: 216px;
	height: 41px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_tl ul.btn_area li.btn_area_inq a { margin-left: 12px; background: url("../img/sp/tl/btn_area_inq.gif") no-repeat 0 0;}
div#main div.sp_tl ul.btn_area li.btn_area_detail a { background: url("../img/sp/tl/btn_area_detail.gif") no-repeat 0 0;}
div#main div.sp_tl ul.btn_area li.btn_area_club a { background: url("../img/sp/tl/btn_area_club.gif") no-repeat 0 0;}
div#main div.sp_tl ul.btn_area li a:hover { background-position: 0 -41px;}

div#main div.sp_tl div.feature_unit_pre {
	margin-bottom: 15px;
	border: solid 1px #ff8b0e;
	background: url("../img/sp/tl/feature_unit_pre_img.jpg") no-repeat 396px 45px;
}

div#main div.sp_tl div.feature_unit_pre dl {
	margin: 2px;
	font-size: 75%;
	background: url("../img/sp/tl/feature_unit_pre_item.gif") no-repeat 12px 55px;
}

div#main div.sp_tl div.feature_unit_pre dl dt {
	margin-bottom: 52px;
	width: 684px;
	height: 33px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/tl/feature_unit_pre_title.gif") no-repeat 0 0;
}

div#main div.sp_tl div.feature_unit_pre dl dd {
	margin-bottom: 12px;
	margin-left: 15px;
	width: 365px;
}

div#main div.sp_tl div.feature_unit_pre dl dd.nodisp {
	position: absolute;
	top: -9999px;
	left: -9999px;
}

div#main div.sp_tl div.feature_unit_pre dl dd.ico_link {
	margin-top: -10px;
	padding-left: 16px;
	background: url("../img/sp/tl/ico_list_link.gif") no-repeat 4px 50%;
}

div#main div.sp_tl div.feature_unit_pre dl dd ul.btn_pre {
	width: 373px;
	height: 31px;
	overflow: hidden;
}

div#main div.sp_tl div.feature_unit_pre dl dd ul.btn_pre li {
	float: left;
	margin-right: 9px;
}

div#main div.sp_tl div.feature_unit_pre dl dd ul.btn_pre li a {
	display: block;
	height: 31px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_tl div.feature_unit_pre dl dd ul.btn_pre li.btn_pre_mail a { width: 199px; background: url("../img/sp/tl/btn_pre_mail.gif") no-repeat 0 0;}
div#main div.sp_tl div.feature_unit_pre dl dd ul.btn_pre li.btn_pre_pdf a { width: 156px; background: url("../img/sp/tl/btn_pre_pdf.gif") no-repeat 0 0;}
div#main div.sp_tl div.feature_unit_pre dl dd ul.btn_pre li a:hover { background-position: 0 -31px}

div#main div.sp_tl div.feature_unit_pre dl dd ul.text_pre {
	width: 665px;
	font-size: smaller;
}

div#main div.sp_tl div.feature_unit_pre dl dd ul.text_pre li {
	padding-left: 1em;
	text-indent: -1em;
}

div#main div.sp_tl div.feature_unit_smn {
	margin-top: -7px;
	margin-bottom: 15px;
	border: solid 1px #a6d042;
}

div#main div.sp_tl div.feature_unit_smn dl {
	margin: 2px;
}

div#main div.sp_tl div.feature_unit_smn dl dt {
	margin-bottom: 12px;
	width: 684px;
	height: 33px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/tl/feature_unit_smn_title.gif") no-repeat 0 0;
	font-size: 87.5%;
}

div#main div.sp_tl div.feature_unit_smn dl dd {
	margin: 0 30px 10px;
	font-size: 75%;
}

div#main div.sp_tl div.feature_unit_smn dl dd.text_wb {
	margin-bottom: 5px;
	font-size: 87.5%;
}

div#main div.sp_tl div.feature_unit_smn dl dd.text_wb strong {
	font-weight: bold;
}

div#main div.sp_tl div.feature_unit_smn dl dd ul li {
	float: left;
	margin-bottom: 4px;
	width: 15em;
	text-indent: 10px;
	background: url("../img/sp/tl/ico_list_link.gif") no-repeat 0 50%;
}

div#main div.sp_tl dl.tl_trait {
	margin: 0 15px 5px;
}

div#main div.sp_tl dl.tl_trait dt {
	margin-bottom: 5px;
	padding-left: 17px;
	background: url("../img/sp/tl/ico_list_level1.gif") no-repeat 0 5px;
	font-size: 87.5%;
	font-weight: bold;
	color: #10387a;
}

div#main div.sp_tl dl.tl_trait dt strong,
div#main div.sp_tl dl.tl_trait dt em {
	font-weight: bold;
}

div#main div.sp_tl dl.tl_trait dd {
	margin-bottom: 12px;
	margin-left: 17px;
	font-size: 75%;
}

div#main div.sp_tl dl.tl_trait dd table {
	margin-left: 60px;
	width: 510px;
}

div#main div.sp_tl dl.tl_trait dd table tr th,
div#main div.sp_tl dl.tl_trait dd table tr td {
	padding: 3px 8px;
	vertical-align: top;
	font-size: 100%;
	_font-size: 75%;
}

div#main div.sp_tl dl.tl_trait dd table tr th {
	padding-left: 13px;
	white-space: nowrap;
	background: url("../img/sp/tl/ico_list_level2.gif") no-repeat 0 8px;
}

div#main div.sp_tl dl.tl_trait dd table tr td ul li {
	float: left;
	margin-right: 10px;
	white-space: nowrap;
}

div#main div.sp_tl ul.ico_link {
	margin: 0 15px 18px;
	font-size: 75%;
}

div#main div.sp_tl ul.ico_link li {
	padding-left: 16px;
	background: url("../img/sp/tl/ico_list_link.gif") no-repeat 4px 50%;
}

div#main div.sp_tl p.para_margin {
	margin: 0 15px 10px;
}

div#main div.sp_tl p.para_margin_imgflt {
	margin: 0 15px 10px;
}

div#main div.sp_tl p.para_margin_imgflt img {
	float: left;
	margin-right: 16px;
	margin-bottom: 8px;
}

div#main div.sp_tl p.para_case_title {
	margin: 0 15px 18px;
	height: 18px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/tl/case_title.gif") no-repeat 50% 0;
}

div#main div.sp_tl div.case_list {
	margin-bottom: 15px;
	width: 690px;
	background: url("../img/sp/tl/case_list_bgmid.gif") repeat-y 0 0;
}

div#main div.sp_tl div.case_list ol {
	width: 690px;
	list-style-type: none;
	background: url("../img/sp/tl/case_list_bgbtm.gif") no-repeat 0 100%;
}

div#main div.sp_tl div.case_list ol li {
	float:left;
	margin-right: 15px;
	width: 220px;
	border-top: solid 1px #d9d9d1;
}

div#main div.sp_tl div.case_list ol li.case_list_title3 {
	margin-right: 0;
}

div#main div.sp_tl div.case_list ol li dl {
	margin: 2px 3px 3px;
}

div#main div.sp_tl div.case_list ol li dl dt {
	width: 214px;
	height: 54px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_tl div.case_list ol li.case_list_title1 dl dt { background: url("../img/sp/tl/case_list_title1.gif") no-repeat 0 0;}
div#main div.sp_tl div.case_list ol li.case_list_title2 dl dt { background: url("../img/sp/tl/case_list_title2.gif") no-repeat 0 0;}
div#main div.sp_tl div.case_list ol li.case_list_title3 dl dt { background: url("../img/sp/tl/case_list_title3.gif") no-repeat 0 0;}

div#main div.sp_tl div.case_list ol li dl dd {
	margin: 10px;
	font-size: 75%;
}

div#main div.sp_tl ul.tl_index {
	margin-bottom: 15px;
	margin-left: 14px;
	font-family: "ＭＳ ゴシック", "Osaka−等幅";
}

div#main div.sp_tl ul.tl_index li.tl_index0,
div#main div.sp_tl ul.tl_index li.tl_index1,
div#main div.sp_tl ul.tl_index li.tl_index2,
div#main div.sp_tl ul.tl_index li.tl_index3,
div#main div.sp_tl ul.tl_index li.tl_index4,
div#main div.sp_tl ul.tl_index li.tl_index5 {
	margin-bottom: 20px;
	padding-left: 38px;
}

div#main div.sp_tl ul.tl_index li.tl_index0 { background: url("../img/sp/tl/tl_index0.gif") no-repeat 0 0;}
div#main div.sp_tl ul.tl_index li.tl_index1 { background: url("../img/sp/tl/tl_index1.gif") no-repeat 0 0;}
div#main div.sp_tl ul.tl_index li.tl_index2 { background: url("../img/sp/tl/tl_index2.gif") no-repeat 0 0;}
div#main div.sp_tl ul.tl_index li.tl_index3 { background: url("../img/sp/tl/tl_index3.gif") no-repeat 0 0;}
div#main div.sp_tl ul.tl_index li.tl_index4 { background: url("../img/sp/tl/tl_index4.gif") no-repeat 0 0;}
div#main div.sp_tl ul.tl_index li.tl_index5 { background: url("../img/sp/tl/tl_index5.gif") no-repeat 0 0;}

div#main div.sp_tl ul.tl_index li.tl_index0 dl { _height: 78px; min-height: 78px;}
div#main div.sp_tl ul.tl_index li.tl_index1 dl { _height: 101px; min-height: 101px;}
div#main div.sp_tl ul.tl_index li.tl_index2 dl { _height: 153px; min-height: 153px;}
div#main div.sp_tl ul.tl_index li.tl_index3 dl { _height: 101px; min-height: 101px;}
div#main div.sp_tl ul.tl_index li.tl_index4 dl { _height: 197px; min-height: 197px;}
div#main div.sp_tl ul.tl_index li.tl_index5 dl { _height: 124px; min-height: 124px;}

div#main div.sp_tl ul.tl_index li dl {
	border-left: solid 2px #d3e1f0;
}

div#main div.sp_tl ul.tl_index li dl dt {
	margin-bottom: 4px;
	margin-left: 13px;
	font-size: 87.5%;
	font-weight: bold;
}

div#main div.sp_tl ul.tl_index li dl dt strong {
	font-weight: bold;
}

div#main div.sp_tl ul.tl_index li dl dd {
	margin-bottom: 5px;
	margin-left: 13px;
	padding-left: 3em;
	text-indent: -3em;
	font-size: 75%;
}

div#main div.sp_tl ul.tl_index li dl dd ol {
	list-style-type: none;
	font-size: smaller;
}

div#main div.sp_tl ul.tl_index li dl dd ol li {
	float: left;
	white-space: nowrap;
	padding-left: 0;
	text-indent: 0;
}

div#main p.pagetop_navi {
	height: 24px;
}

div#main p.pagetop_navi a {
	display: block;
	float: right;
	width: 120px;
	height: 19px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main p.pagetop_navi a { background: url("../img/common/com_btn_pagetop.gif") no-repeat 0 0;}
div#main p.pagetop_navi a:hover { background-position: 0 -19px;}

div#main div.sp_tl a:link { color: #ce5c10; text-decoration: underline;}
div#main div.sp_tl a:visited { color: #ce5c10; text-decoration: underline;}
div#main div.sp_tl a:active { color: #ce5c10; text-decoration: underline;}
div#main div.sp_tl a:hover { color: #ee4023; text-decoration: none;}

div#main div.sp_tl div.sp_relate {
	background: url("../img/sp/tl/sp_relate_bg_btm.gif") no-repeat 0 100%;
}

div#main div.sp_tl div.sp_relate div.sp_relate_inner {
	background: url("../img/sp/tl/sp_relate_bg_top.gif") no-repeat 0 0;
}

div#main div.sp_tl div.sp_relate h2 {
	margin-left: 20px;
	margin-bottom: 10px;
	height: 57px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/tl/sp_relate_title.gif") no-repeat 0 35px;
}

div#main div.sp_tl div.sp_relate ul.sp_relate_list {
	margin: 0 20px 40px;
}

div#main div.sp_tl div.sp_relate ul.sp_relate_list li {
	margin-bottom: 10px;
	padding: 18px;
	border: solid 1px #ffffff;
	background-color: #ffffff;
}

div#main div.sp_tl div.sp_relate ul.sp_relate_list li dl {
	background: url("../img/sp/tl/sp_relate_ico.gif") no-repeat 78px 0;
}

div#main div.sp_tl div.sp_relate ul.sp_relate_list li dl dt {
	position: relative;
	margin-bottom: 8px;
	padding-left: 100px;
	font-size: 87.5%;
	font-weight: bold;
}

div#main div.sp_tl div.sp_relate ul.sp_relate_list li dl dt strong {
	font-weight: bold;
}

div#main div.sp_tl div.sp_relate ul.sp_relate_list li dl dt img {
	position: absolute;
	left: 0px;
	_left: -100px;
}

div#main div.sp_tl div.sp_relate ul.sp_relate_list li dl dd {
	padding-left: 78px;
	font-size: 75%;
}

div#main div.sp_tl strong { font-weight: inherit;}
div#main div.sp_tl em { font-style: inherit;}


/*===========================================
013 会社税務の実務WEB版
===========================================*/
div#main div.sp_intaxweb {
	width: 760px;
	margin-bottom: 20px;
	background: url("../img/sp/intaxweb/bg_mid.gif") repeat-y 0 0;
}
@media print { div#main div.sp_intaxweb { background-image: none;} }

div#main div.sp_intaxweb div.kv_area {
	width: 760px;
	height: 208px;
	background: url("../img/sp/intaxweb/bg_top.gif") no-repeat 0 100%;
	overflow: hidden;
}
@media print { div#main div.sp_intaxweb div.kv_area { background-image: none; height: 187px;} }

div#main div.sp_intaxweb div.kv_area h1 {
	width: 760px;
	height: 182px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/intaxweb/kv.jpg") no-repeat 0 0;
}
@media print { div#main div.sp_intaxweb div.kv_area h1 { display: none !important;} }

div#main div.sp_intaxweb div.kv_area p { position: absolute; top: -9999px; left: -9999px; text-indent: -9999px; height: 167px; overflow: hidden;}
div#main div.sp_intaxweb div.kv_area p img { vertical-align: top;}
@media print { div#main div.sp_intaxweb div.kv_area p.printimg { position: static; top: auto; left: auto; text-indent: 0;} }

div#main div.sp_intaxweb div.intaxweb_contents {
	padding-bottom: 30px;
	background: url("../img/sp/intaxweb/bg_btm.gif") no-repeat 0 100%;
}
@media print { div#main div.sp_intaxweb div.intaxweb_contents { background-image: none;} }

div#main div.sp_intaxweb div.intaxweb_contents div.intaxweb_contents_inner {
	margin-left: 35px;
	width: 690px;
	overflow: hidden;
}
@media print { div#main div.sp_intaxweb div.intaxweb_contents div.intaxweb_contents_inner { margin-left: 0;} }

div#main div.web01_area { background: url("../img/sp/intaxweb/img_web01_bg.gif") no-repeat 0 0;}

div#main div.web01_area p {
	margin-bottom: 0;
	line-height: 100% !important;
	vertical-align: bottom;
}

div#main div.web01_area dl dt,
div#main div.web01_area dl dd { display: none;}

div#main div.web01_area dl,
div#main dl.web02_area dt,
div#main dl.web02_area dd,
div#main dl.web03_area dt,
div#main dl.web03_area dd {
	text-indent: -9999px;
}

div#main dl.web02_area { background: url("../img/sp/intaxweb/img_web02_bg.gif") no-repeat 0 0; width: 345px; height: 400px; float: left;}
div#main dl.web03_area { background: url("../img/sp/intaxweb/img_web03_bg.gif") no-repeat 0 0; width: 345px; height: 400px; float: right;}

div#main div.web01_area dl dd.btn_more {
	display: block;
	position: absolute;
	top: 185px;
	left: 380px;
	width: 236px;
	height:41px;
}
div#main dl.web02_area dd.btn_more {
	display: block;
	position: absolute;
	top: 325px;
	left: 45px;
	width: 236px;
	height:41px;
}
div#main dl.web03_area dd.btn_more {
	display: block;
	position: absolute;
	top: 325px;
	left: 410px;
	width: 236px;
	height:41px;
}

div#main div.web01_area dl dd.btn_more a,
div#main dl.web02_area dd.btn_more a,
div#main dl.web03_area dd.btn_more a {
	display: block;
	width: 236px;
	height:41px;
	overflow: hidden;
	background: url("../img/sp/intaxweb/btn_more.gif") no-repeat 0 0;
}

div#main div.web01_area dl dd.btn_more a:hover,
div#main dl.web02_area dd.btn_more a:hover,
div#main dl.web03_area dd.btn_more a:hover { background-position: 0 -41px;}

div#main div.sp_intaxweb div.intaxweb_contents h2 { text-indent: -9999px; height: 50px;}

div#main div.sp_intaxweb div.intaxweb_contents div.function_area h2 { background: url("../img/sp/intaxweb/h2_function.gif") no-repeat 0 0;}
div#main div.sp_intaxweb div.intaxweb_contents div.trial_area h2 { background: url("../img/sp/intaxweb/h2_trial.gif") no-repeat 0 0;}
div#main div.sp_intaxweb div.intaxweb_contents div.law_area h2 { background: url("../img/sp/intaxweb/h2_law.gif") no-repeat 0 0;}
div#main div.sp_intaxweb div.intaxweb_contents div.message_area h2 { background: url("../img/sp/intaxweb/h2_message.gif") no-repeat 0 0;}

div#main div.sp_intaxweb h3 {
	color: #3a77d7;
	font-weight: bold;
	margin-bottom: 10px;
	padding-top: 10px;
	border-top: dotted #ccc 1px;
}

div#main div.sp_intaxweb p.tit_about {
	padding: 10px 0;
	border-bottom: solid 2px #ccc;
}

div#main div.sp_intaxweb p.info_end {
	padding-bottom: 10px;
	margin-bottom: 15px;
	border-bottom: solid 2px #ccc;
}

div#main div.sp_intaxweb div.intro_area {
	margin-bottom: 10px;
}

div#main div.sp_intaxweb div.intro_area ul.info_list li {
	margin-bottom: 3px;
}

div#main div.sp_intaxweb div.intro_area ul.info_list li ul {
	margin-top: 5px;
}

div#main div.sp_intaxweb div.intro_area ul.info_list li ul li {
	font-size: 75%;
	padding: 4px 5px 4px 20px;
	background: url("../img/sp/intaxweb/icon_check.gif") no-repeat 0 50%;
	border-bottom: dotted 1px #ccc;
}

div#main div.sp_intaxweb ul.btn_area {
	margin-bottom: 0;
	margin-left: 35px;
	width: 690px;
	height: 61px;
	background: url("../img/sp/intaxweb/btn_area_bg.gif") no-repeat 0 0;
	overflow: hidden;
}
@media print { div#main div.sp_intaxweb ul.btn_area { display: none !important;} }

div#main div.sp_intaxweb div.intaxweb_contents ul.btn_area {
	margin-left: 0;
	margin-bottom: 20px;
}

div#main div.sp_intaxweb ul.btn_area li {
	float: left;
	margin-right: 9px;
}

div#main div.sp_intaxweb ul.btn_area li a {
	display: block;
	margin-top: 10px;
	width: 216px;
	height: 41px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_intaxweb ul.caution {
	margin: 10px 0 10px 18px;
	padding-left: 1em;
	text-indent: -1em;
	font-size: 62.5%;
}

div#main div.sp_intaxweb div.intro_area ul.caution { width: 360px;}

div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li ul.caution {
	margin: 2px 0 0 -1em;
	font-size: smaller;
}

div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li ul.caution li {
	margin-left: 0;
	padding-left: 1em;
	text-indent: -1em;
	list-style-type: none;
}

div#main div.sp_intaxweb ul.btn_area li.btn_area_inq a { margin-left: 12px; background: url("../img/sp/intaxweb/btn_area_inq.gif") no-repeat 0 0;}
div#main div.sp_intaxweb ul.btn_area li.btn_area_trial a { background: url("../img/sp/intaxweb/btn_area_trial.gif") no-repeat 0 0;}
div#main div.sp_intaxweb ul.btn_area li.btn_area_demo a { background: url("../img/sp/intaxweb/btn_area_demo.gif") no-repeat 0 0;}
div#main div.sp_intaxweb ul.btn_area li a:hover { background-position: 0 -41px;}

div#main div.sp_intaxweb ul.btn_area li.btn_area_trial_off,
div#main div.sp_intaxweb ul.btn_area li.btn_area_demo_off {
	float: left;
	margin-right: 0;
	width: 225px;
	height: 51px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_intaxweb ul.btn_area li.btn_area_trial_off { width: 237px; background: url("../img/sp/intaxweb/btn_area_trial_off.gif") no-repeat 12px 10px;}
div#main div.sp_intaxweb ul.btn_area li.btn_area_demo_off { background: url("../img/sp/intaxweb/btn_area_web_off.gif") no-repeat 0 10px;}

div#main div.sp_intaxweb div.about_area h3 {
	position: absolute;
	top: -9999px;
	left: -9999px;
}

div#main div.sp_intaxweb div.about_area div.about_area_problem {
	margin-top: -10px;
	height: 244px;
	overflow: hidden;
	background: url("../img/sp/intaxweb/img_about_problem.gif") no-repeat 0 0;
}
@media print { div#main div.sp_intaxweb div.about_area div.about_area_problem { background-image: none;} }

div#main div.sp_intaxweb div.about_area div.about_area_problem dl {
	position: absolute;
	top: -9999px;
	left: -9999px;
}

div#main div.sp_intaxweb div.about_area div.about_area_problem p { text-indent: -9999px;}
@media print { div#main div.sp_intaxweb div.about_area div.about_area_problem p.printimg { text-indent: 0;} }

div#main div.sp_intaxweb div.about_area div.about_area_solution {
	margin-bottom: 16px;
	height: 420px;
	overflow: hidden;
	background: url("../img/sp/intaxweb/img_about_solution.gif") no-repeat 0 0;
}
@media print { div#main div.sp_intaxweb div.about_area div.about_area_solution { background-image: none;} }

div#main div.sp_intaxweb div.about_area div.about_area_solution dl {
	position: absolute;
	top: -9999px;
	left: -9999px;
}

div#main div.sp_intaxweb div.about_area div.about_area_solution p { text-indent: -9999px;}
@media print { div#main div.sp_intaxweb div.about_area div.about_area_solution p.printimg { text-indent: 0;} }

div#main div.sp_intaxweb div.mod_area {
	margin: 0 28px 25px;
}

div#main div.sp_intaxweb div.mod_area h3 {
	margin-bottom: 10px;
	padding: 4px 8px 3px;
	font-size: 75%;
	background-color: #e0e0e0;
}

div#main div.sp_intaxweb div.mod_area p {
	margin: 0 8px 10px;
}

div#main div.sp_intaxweb div.mod_area ol {
	margin: 0 8px 20px;
	list-style-type: none;
	font-size: 75%;
}

div#main div.sp_intaxweb div.mod_area ol li {
	float: left;
	width: 12.5em;
	line-height: 170%;
}

div#main div.sp_intaxweb div.mod_area table {
	margin-bottom: 0;
	width: 634px;
}

div#main div.sp_intaxweb div.mod_area table tr th,
div#main div.sp_intaxweb div.mod_area table tr td {
	padding: 5px 8px 4px;
	border-bottom: solid 1px #d0d0d0;
	vertical-align: top;
}

div#main div.sp_intaxweb div.mod_area table tr.itemend th,
div#main div.sp_intaxweb div.mod_area table tr.itemend td {
	border-bottom: none;
}

div#main div.sp_intaxweb div.mod_area table tr th {
	white-space: nowrap;
}

div#main div.sp_intaxweb div.trial_area p.img_text {
	margin: 10px 0;
	height: 17px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/intaxweb/img_trial_text.gif") no-repeat 50% 0;
}

div#main div.sp_intaxweb div.trial_area p.btn_area {
	margin-bottom: 0;
	padding: 18px 0;
}

div#main div.sp_intaxweb div.trial_area p.btn_area a {
	display: block;
	margin: 0 170px;
	height: 49px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/intaxweb/btn_center_trial.gif") no-repeat 0 0;
}
div#main div.sp_intaxweb div.trial_area p.btn_area a:hover { background-position: 0 -49px;}

div#main div.sp_intaxweb div.trial_area p.caution {
	margin-top: -10px;
	margin-bottom: 20px;
}

div#main div.sp_intaxweb div.law_area div.law_area_d1 {
	margin-top: -10px;
	height: 105px;
	overflow: hidden;
	background: url("../img/sp/intaxweb/img_law_d1.gif") no-repeat 0 0;
}
@media print { div#main div.sp_intaxweb div.law_area div.law_area_d1 { background-image: none;} }

div#main div.sp_intaxweb div.law_area div.law_area_d1 dl dt {
	position: absolute;
	top: -9999px;
	left: -9999px;
}

div#main div.sp_intaxweb div.law_area div.law_area_d1 dl dd { text-indent: -9999px;}
@media print { div#main div.sp_intaxweb div.law_area div.law_area_d1 dl dd { text-indent: 0;} }

div#main div.sp_intaxweb div.law_area p.btn_area {
	margin-bottom: 0;
	padding: 18px 0;
}

div#main div.sp_intaxweb div.law_area p.btn_area a {
	display: block;
	margin: 0 170px;
	height: 49px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/intaxweb/btn_center_d1.gif") no-repeat 0 0;
}
div#main div.sp_intaxweb div.law_area p.btn_area a:hover { background-position: 0 -49px;}

div#main div.sp_intaxweb div.law_area div.law_area_link {
	margin-bottom: 20px;
	height: 325px;
	overflow: hidden;
	background: url("../img/sp/intaxweb/img_law_link.gif") no-repeat 0 0;
}
@media print { div#main div.sp_intaxweb div.law_area div.law_area_link { background-image: none;} }

div#main div.sp_intaxweb div.law_area div.law_area_link p,
div#main div.sp_intaxweb div.law_area div.law_area_link dl dt {
	position: absolute;
	top: -9999px;
	left: -9999px;
}

div#main div.sp_intaxweb div.law_area div.law_area_link dl dd { text-indent: -9999px;}
@media print { div#main div.sp_intaxweb div.law_area div.law_area_link dl dd { text-indent: 0;} }

div#main div.sp_intaxweb p.para_margin_imgflt {
	margin: 0 15px 10px;
}

div#main div.sp_intaxweb p.para_margin_imgflt img {
	float: left;
	margin-right: 16px;
	margin-bottom: 8px;
}

div#main p.pagetop_navi {
	height: 24px;
}

div#main p.pagetop_navi a {
	display: block;
	float: right;
	width: 120px;
	height: 19px;
	text-indent: -9999px;
	overflow: hidden;
}

div#main p.pagetop_navi a { background: url("../img/common/com_btn_pagetop.gif") no-repeat 0 0;}
div#main p.pagetop_navi a:hover { background-position: 0 -19px;}
@media print { div#main div.sp_intaxweb p.pagetop_navi { display: none !important;} }

div#main div.sp_intaxweb a:link { color: #ce5c10; text-decoration: underline;}
div#main div.sp_intaxweb a:visited { color: #ce5c10; text-decoration: underline;}
div#main div.sp_intaxweb a:active { color: #ce5c10; text-decoration: underline;}
div#main div.sp_intaxweb a:hover { color: #ee4023; text-decoration: none;}

div#main div.sp_intaxweb div.sp_relate {
	background: url("../img/sp/tl/sp_relate_bg_btm.gif") no-repeat 0 100%;
}

div#main div.sp_intaxweb div.sp_relate div.sp_relate_inner {
	background: url("../img/sp/tl/sp_relate_bg_top.gif") no-repeat 0 0;
}

div#main div.sp_intaxweb div.sp_relate h2 {
	margin-left: 20px;
	margin-bottom: 10px;
	height: 57px;
	text-indent: -9999px;
	overflow: hidden;
	background: url("../img/sp/intaxweb/sp_relate_title.gif") no-repeat 0 35px;
}

div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list {
	margin: 0 20px 40px;
}

div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li {
	margin-bottom: 10px;
	padding: 18px;
	border: solid 1px #ffffff;
	background-color: #ffffff;
}

div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li ul li {
	margin-bottom: 0;
	margin-left: 20px;
	padding: 0;
	border: none;
	background: none;
	list-style-type: disc;
}

div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li dl { background: url("../img/sp/tl/sp_relate_ico.gif") no-repeat 78px 0;}
div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li dl.item_web { background: url("../img/sp/intaxweb/ico_item_web.gif") no-repeat 78px 0;}

div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li dl dt {
	position: relative;
	margin-bottom: 8px;
	padding-left: 100px;
	font-size: 87.5%;
	font-weight: bold;
}

div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li dl dt strong {
	font-weight: bold;
}

div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li dl dt img {
	position: absolute;
	left: 0px;
	_left: -100px;
}

div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li dl dd {
	padding-left: 78px;
	font-size: 75%;
}

div#main div.sp_intaxweb strong { font-weight: inherit;}
div#main div.sp_intaxweb em { font-style: inherit;}



div#main div.sp_gyosei .list_gyousei {
	margin-left: 50px;
	font-size: 75%;
}

div#main div.sp_gyosei .list_gyousei .inner_syou {
	margin-left: 20px;
}

div#main div.sp_gyosei .list_gyousei02 {
	margin-left: 70px;
	font-size: 75%;
}

div#main div.sp_gyosei .list_gyousei02 .inner_setsu {
	margin-left: 20px;
}

div#main div.sp_gyosei .list_gyousei li,
div#main div.sp_gyosei .list_gyousei02 li { margin-bottom: 5px;
}

div#main div.sp_gyosei .img_inner {
	vertical-align:middle;
}

div#main div.sp_gyosei dl.schedule_new01,
div#main div.sp_gyosei dl.schedule_new02,
div#main div.sp_gyosei dl.schedule_new03 {
	border-bottom: 1px dotted #c6c6c6;
	margin: 0 50px;
}

div#main div.sp_gyosei dl.schedule_new01 dd,
div#main div.sp_gyosei dl.schedule_new02 dd,
div#main div.sp_gyosei dl.schedule_new03 dd {
	font-size: 75%;
	margin-left: 128px;
	text-indent: -0.5em;
	padding-bottom: 5px;
}

div#main div.sp_gyosei dl.schedule_new01 dt {
	height: 130px;
	background: url("../img/sp/gyosei/bg_ar01.jpg") no-repeat 0 100%;
	float: left;
	width: 100px;
	display: block;
	text-indent: -9999px;
}

div#main div.sp_gyosei dl.schedule_new02 dt {
	height: 90px;
	background: url("../img/sp/gyosei/bg_ar02.jpg") no-repeat 0 100%;
	float: left;
	width: 100px;
	display: block;
	text-indent: -9999px;
}

div#main div.sp_gyosei dl.schedule_new03 dt {
	height: 100px;
	background: url("../img/sp/gyosei/bg_ar03.jpg") no-repeat 0 100%;
	float: left;
	width: 100px;
	display: block;
	text-indent: -9999px;
}


/*===========================================
014 会計事務所DVD化
===========================================*/
/* Base */
div#main div.sp_kaikei,
div#main div.sp_kaikei2 {
	background-color: #f6dddd;
	margin-bottom: 20px;
	padding-bottom: 20px;
	border-bottom: solid 1px #fff;
}

div#main div.sp_kaikei div.main_area,
div#main div.sp_kaikei2 div.main_area {
	width: 720px;
	margin: 0 0 15px 20px;
	background-color: #fff;
}

div#main div.sp_kaikei p,
div#main div.sp_kaikei2 p {
	margin-left: 20px;
	margin-right: 20px;
	line-height: 160%;
}

div#main div.sp_kaikei h2,
div#main div.sp_kaikei2 h2 {
	margin-left: 20px;
	margin-right: 20px;
	line-height: 100%;
}

div#main div.sp_kaikei h2.h2_nomal {
	padding: 10px;
	font-size: 87%;
	line-height: 100%;
	margin-bottom: 15px;
	background: url("../img/sp/kaikei/h2.gif") no-repeat 0 0;
}

div#main div.sp_kaikei h2 img {
	vertical-align: bottom;
}


/* Contents */
div#main div.sp_kaikei div.h1_title {
	width: 760px;
	height: 173px;
	text-indent: -9999px;
	background: url("../img/sp/kaikei/h1a.gif") no-repeat 0 0;
}

div#main div.sp_kaikei p span.text_bl,
div#main div.sp_kaikei2 p span.text_bl { font-weight: bold; color: #0056cc;}

div#main div.sp_kaikei2 .text_re,
div#main div.sp_kaikei .text_re { font-weight: bold; color: #c50000;}

div#main div.sp_kaikei div.dvd_info_area {
	width: 678px;
	*width: 680px;
	height: 275px;
	border: solid 1px #ccc;
	margin: 0 0 20px 20px;
}

div#main div.sp_kaikei div.dvd_info_area div.youtube_area {
	float: left;
	width: 335px;
}


div#main div.sp_kaikei div.dvd_info_area ul {
	margin: 15px 0;
	float: right;
}

div#main div.sp_kaikei div.dvd_info_area ul li {
	width: 310px;
	height: 55px;
	margin: 0 15px 7px 0;
}

div#main div.sp_kaikei div.dvd_info_area ul li a {
	display: block;
	width: 310px;
	height: 55px;
	overflow: hidden;
	text-indent: -9999px;
}

div#main div.sp_kaikei div.dvd_info_area ul li.btn_lin01 a { background: url("../img/sp/kaikei/btn_link01.gif") no-repeat 0 0;}
div#main div.sp_kaikei div.dvd_info_area ul li.btn_lin02 a { background: url("../img/sp/kaikei/btn_link02.gif") no-repeat 0 0;}
div#main div.sp_kaikei div.dvd_info_area ul li.btn_lin03 a { background: url("../img/sp/kaikei/btn_link03.gif") no-repeat 0 0;}
div#main div.sp_kaikei div.dvd_info_area ul li.btn_lin04 a { background: url("../img/sp/kaikei/btn_link04.gif") no-repeat 0 0;}

div#main div.sp_kaikei div.dvd_info_area ul li a:hover { background-position: 0 -55px;}


/* Perinfo Main */
div#main div.sp_kaikei h3.h3_per_name {
	padding: 5px 8px;
	margin: 0 20px;
	background-color: #ccc;
	color: #333;
	font-size: 87%;
}

div#main div.sp_kaikei ul.par_info {
	margin: 0 20px 30px;
	border-bottom: solid 1px #ccc;
	background-color: #f0f0f0;
	font-size: 75%;
}

div#main div.sp_kaikei ul.par_info li {
	padding: 15px;
	height: 100px;
	border-bottom: dotted 1px #ccc;
}

div#main div.sp_kaikei ul.par_info li dl {
	font-size: 100%;
}

div#main div.sp_kaikei ul.par_info li dl dt {
	font-weight: bold;
	margin-bottom: 5px;
}

div#main div.sp_kaikei ul.par_info li dl dt span {
	font-size: 120%;
}

div#main div.sp_kaikei ul.par_info li dl dt img {
	float: left;
	margin-right: 15px;
}

/* About DVD */
div#main div.sp_kaikei p.p_dvd_tit {
	width: 660px;
	height: 30px;
	text-indent: -9999px;
	background: url("../img/sp/kaikei/dvdname.gif") no-repeat 0 0;
}

div#main div.sp_kaikei dl.dvd_price {
	float: left;
	width: 500px;
	padding-bottom: 5px;
	background-color: #f9eaea;
	font-size: 75%;
}

div#main div.sp_kaikei dl.dvd_price dt {
	padding: 8px 10px;
	margin-bottom: 10px;
	line-height: 160%;
	border-bottom: dotted 1px #dc9092;
	font-weight: bold;
}

div#main div.sp_kaikei dl.dvd_price dt span {
	font-size: 130%;
}

div#main div.sp_kaikei dl.dvd_price dt em {
	font-style: normal;
	color: #ae0108;
}

div#main div.sp_kaikei dl.dvd_price dd {
	margin: 0 10px 3px;
}


div#main div.sp_kaikei table.tbl_dvd {
	width: 680px;
	margin: 0 20px 20px;
	border-collapse: collapse;
	font-size: 100%;
}

div#main div.sp_kaikei table.tbl_dvd th,
div#main div.sp_kaikei table.tbl_dvd td {
	padding: 8px;
	border: solid 1px #ccc;
}

div#main div.sp_kaikei table.tbl_dvd th {
	text-align: center;
	font-weight: bold;
	background-color: #eaeaea;
}

div#main div.sp_kaikei table.tbl_dvd td { text-align: center; line-height: 140%;}

div#main div.sp_kaikei table.tbl_dvd td.bor_b_dot {
	border-bottom: dotted 1px #ccc;
}

div#main div.sp_kaikei table.tbl_dvd td.bor_t_dot {
	border-top: dotted 1px #ccc;
	font-size: 67% !important;
	vertical-align: top;
}

div#main div.sp_kaikei table.tbl_dvd td span.td_dvd_title {
	display: block;
	font-weight: bold;
	font-size: 120%;
	color: #900801;
	margin-bottom: 3px;
	padding: 3px 5px;
	background-color: #f9eaea;
}

div#main div.sp_kaikei table.tbl_dvd td span.td_dvd_title strong { font-weight: bold !important;}

div#main div.sp_kaikei table.tbl_dvd td span.sale_process {
	display: block;
	margin-top: 3px;
	padding: 3px;
	color: #fff;
	background-color: #9b201a;
}

div#main div.sp_kaikei table.tbl_dvd td em {
	font-weight: bold;
	font-style: normal;
}

div#main div.sp_kaikei table.tbl_dvd td span.text_bl {
	color: #0056cc;
}

div#main div.sp_kaikei table.tbl_dvd td strong,
div#main div.sp_kaikei table.tbl_dvd td span.text_bl strong {
	font-weight: normal !important;
}

/* kaikei vol.2 */
div#main div.sp_kaikei2 div.h1_title {
	width: 760px;
	height: 230px;
	text-indent: -9999px;
	background: url("../img/sp/kaikei/skillup_h1.gif") no-repeat 0 0;
}

div#main div.sp_kaikei2 div.dvd {
	margin: 10px 20px;
}

div#main div.sp_kaikei2 div.dvd dl.dvd1 {
	float: left;
	background: url("../img/sp/kaikei/skillup_book_bg.gif") no-repeat 0 bottom;
}

div#main div.sp_kaikei2 div.dvd dl.dvd2 {
	float: left;
	background: url("../img/sp/kaikei/skillup_book2_bg.gif") no-repeat 0 bottom;
}

div#main div.sp_kaikei2 div.dvd ul {
	padding: 0 20px 20px 20px;
	font-size: 80%;
}

div#main div.sp_kaikei2 div.dvd ul li {
	width: 480px;
	padding: 0 0 0 15px;
	letter-spacing: -1px;
	background: url("../img/sp/kaikei/skillup_icon_black.gif") no-repeat 0 2px;
}

div#main div.sp_kaikei2 div.dvd p.thumb {
	float: right;
	margin: 0;
}

div#main div.sp_kaikei2 div.dvd p.thumb img {
	margin: 20px 0;
}

div#main div.sp_kaikei2 div.recording {
	margin: 0 20px 15px 20px;
	padding: 12px 12px 5px 12px;
	background: #edecec;
}

div#main div.sp_kaikei2 div.recording div.rec_left {
	float: left;
	width: 330px;
}

div#main div.sp_kaikei2 div.recording div.rec_left p {
	margin: 0;
}

div#main div.sp_kaikei2 div.recording div.rec_left p.inq_btn {
	margin: 10px 15px;
}

div#main div.sp_kaikei2 div.recording div.rec_left p.inq_btn a {
	display: block;
	width: 289px;
	height: 64px;
	overflow: hidden;
	text-indent: -9999px;
	background: url("../img/sp/kaikei/skillup_btn_entry.gif") no-repeat 0 0;
}

div#main div.sp_kaikei2 div.recording div.rec_left p.inq_btn a:hover {
	background: url("../img/sp/kaikei/skillup_btn_entry.gif") no-repeat 0 -64px;
}

div#main div.sp_kaikei2 div.recording ul {
	clear: both;
	margin: 0 15px;
	font-size: 87.5%;
}

div#main div.sp_kaikei2 div.recording ul li a {
	padding: 2px 0 2px 70px;
	background: url("../img/sp/kaikei/skillup_icon_product.gif") no-repeat 0 0;
	color: #c50000;
}

div#main div.sp_kaikei2 div.recording div.rec_left ol {
	margin: 0 0 15px 20px;
	font-size: 80%;
}

div#main div.sp_kaikei2 div.recording div.rec_left ol li {
	float: left;
	width: 155px;
	letter-spacing: -1px;
	list-style-type: none;
}

div#main div.sp_kaikei2 div.recording div.rec_left table th {
	width: 18%;
}

div#main div.sp_kaikei2 div.recording div.rec_right {
	float: right;
}

div#main div.sp_kaikei2 div.gift p {
	margin: 15px 20px 0 20px;
}

div#main div.sp_kaikei2 div.gift table {
	width: 680px;
	margin: 0 20px;
}

div#main div.sp_kaikei2 div.gift dl {
	margin: 20px;
	font-size: 80%;
	background: #f5f4f4;
	border: 1px solid #dbdbdb;
}

div#main div.sp_kaikei2 div.gift dl dt {
	padding: 12px 15px 0 30px;
	font-weight: bold;
	background: url("../img/sp/kaikei/skillup_icon_red.gif") no-repeat 15px 16px;
	border-top: 1px solid #dbdbdb;
}

div#main div.sp_kaikei2 div.gift dl dd {
	padding: 0 15px 12px 15px;
}

div#main div.sp_kaikei2 div.gift table td.gift_btn a {
	display: block;
	width: 237px;
	height: 64px;
	overflow: hidden;
	text-indent: -9999px;
	background: url("../img/sp/kaikei/skillup_btn_fkdl.gif") no-repeat 0 0;
}

div#main div.sp_kaikei2 div.gift table td.gift_btn a:hover {
	background: url("../img/sp/kaikei/skillup_btn_fkdl.gif") no-repeat 0 -64px;
}

div#main div.sp_kaikei2 div.buy p {
	margin: 15px 20px;
}

div#main div.sp_kaikei2 div.buy table,
div#main div.sp_kaikei div.buy table {
	width: 680px;
	margin: 0 20px 15px 20px;
	border-collapse: collapse;
}

div#main div.sp_kaikei2 div.buy table.price tr.band,
div#main div.sp_kaikei div.buy table.price tr.band {
	background: #ededed;
}

div#main div.sp_kaikei2 div.buy table.price td,
div#main div.sp_kaikei div.buy table.price td {
	letter-spacing: -1px;
	border: 1px solid #dbdbdb;
}

div#main div.sp_kaikei2 div.buy table.price td.inp,
div#main div.sp_kaikei div.buy table.price td.inp {
	width: 80px;
}

div#main div.sp_kaikei2 div.buy table.price td a,
div#main div.sp_kaikei div.buy table.price td a {
	color: #c50000;
}

div#main div.sp_kaikei2 div.buy table.price td input[type="checkbox"],
div#main div.sp_kaikei div.buy table.price td input[type="checkbox"] {
	margin: 0 5px 0 0;
	vertical-align: text-top;
}

* html div#main div.sp_kaikei2 div.buy table.price td input.checkbox,
* html div#main div.sp_kaikei div.buy table.price td input.checkbox {
	margin: 0 5px 0 0;
	vertical-align: -0.3em;
}

div#main div.sp_kaikei2 hr {
	margin: 0 20px;
	border: 1px dashed #cccccc;
}

div#main div.sp_kaikei p span.text_bl strong,
div#main div.sp_kaikei ul.par_info li dl dt strong,
div#main div.sp_kaikei table.tbl_dvd td span.td_dvd_title strong,
div#main div.sp_kaikei table.tbl_dvd td span.text_bl strong { font-weight: bold;}

div#main div.sp_kaikei table.tbl_dvd td a {
	display: block;
	width: 110px;
	height: 120px;
	display: block;
	text-indent: -9999px;
	overflow: hidden;
}

div#main div.sp_kaikei table.tbl_dvd td a.btn_more { background: url("../img/sp/kaikei/btn_more.gif") no-repeat 0 0;}
div#main div.sp_kaikei table.tbl_dvd td a.btn_more02 { background: url("../img/sp/kaikei/btn_more02.gif") no-repeat 0 0;}
div#main div.sp_kaikei table.tbl_dvd td a.btn_more03 { background: url("../img/sp/kaikei/btn_more03.gif") no-repeat 0 0;}
div#main div.sp_kaikei table.tbl_dvd td a.btn_more04 { background: url("../img/sp/kaikei/btn_more04.gif") no-repeat 0 0;}

div#main div.sp_kaikei table.tbl_dvd td a.btn_more:hover,
div#main div.sp_kaikei table.tbl_dvd td a.btn_more02:hover,
div#main div.sp_kaikei table.tbl_dvd td a.btn_more03:hover,
div#main div.sp_kaikei table.tbl_dvd td a.btn_more04:hover { background-position: 0 -120px;}


div#main div.sp_kaikei3 div.h1_title {
	width: 0px;
	height: 0px;
	text-indent: -9999px;
	background: url("../img/sp/kaikei/h1.gif") no-repeat 0 0;
}


/*=========================================*/
/* 関連書籍（2008リニュ後共通）
-------------------------------------------*/
div#main div.kanren_book {
	width: 760px;
	margin-bottom: 20px;
	background: url("../img/sp/kabu/kanren_bg_bottom.gif") repeat-y 0 100%;
	border-bottom: solid 1px #fff;
}

div#main div.kanren_book h2 {
	width: 760px;
	background: url("../img/sp/kabu/kanren_bg_head.gif") no-repeat 0 0;
}

div#main div.kanren_book h2 em {
	display: block;
	width: 91px;
	height: 22px;
	margin: 0 20px 20px;
	padding-top: 20px;
	text-indent: -9999px;
	background: url("../img/sp/kabu/h2_kanren.gif") no-repeat 0 20px;
}

div#main div.kanren_book div.kanren_book_list {
	width: 680px;
	margin: 0 0 20px 20px;
	background-color: #fff;
}

div#main div.kanren_book div.kanren_book_list p {
	float: left;
	margin: 15px;
	_margin: 15px 10px;
}

div#main div.kanren_book div.kanren_book_list p img {
	_margin-bottom: 15px;
}

div#main div.kanren_book div.kanren_book_list dl {
	float: left;
	width: 580px;
}

div#main div.kanren_book div.kanren_book_list dl dt {
	font-size: 87.5%;
	font-weight: bold;
	padding-top: 15px;
	margin-bottom: 3px;
}

div#main div.kanren_book div.kanren_book_list dl dt em {
	display: block;
	float: left;
	padding-left: 24px;
	margin-right: 20px;
	background: url("../img/sp/kabu/icon_book.gif") no-repeat 0 0;
}

div#main div.kanren_book div.kanren_book_list dl dt img {
	padding-top: 1px;
}

div#main div.kanren_book div.kanren_book_list dl dd {
	font-size: 75%;
	padding-bottom: 15px;
	_margin-bottom: 15px;
}



/* Seminar Button */
div#main div.sp_kabu p.seminar_info {
	background-color: #f6e4dd;
	padding: 15px 0;
	margin-bottom: 20px;
}

div#main div.sp_kabu p.seminar_info a {
	display: block;
	width: 197px;
	height: 34px;
	margin-left: 260px;
	text-align: center;
	text-indent: -9999px;
	background: url("../img/sp/kabu/btn_seminar.gif") no-repeat 0 0;
	overflow: hidden;
}
div#main div.sp_kabu p.seminar_info a:hover { background-position: 0 -34px;}


/*=========================================*/
/* Clearfix
-------------------------------------------*/
.clearfix:after,
div#main p.pagetop_navi:after,
div#main div.sp_tl div.kv_area ul:after,
div#main div.sp_tl dl.intro_area dd.intro_sumtable table tr td ul:after,
div#main div.sp_tl ul.btn_area:after,
div#main div.sp_tl div.feature_unit_pre dl dd ul.btn_pre:after,
div#main div.sp_tl dl.tl_trait dd table tr td ul:after,
div#main div.sp_tl div.case_list ol:after,
div#main div.sp_tl div.feature_unit_smn dl dd ul:after,
div#main div.sp_tl p.para_margin_imgflt:after,
div#main div.sp_tl ul.tl_index li dl dd ol:after,
div#main div.sp_tl div.sp_relate ul.sp_relate_list li dl:after,
div#main div.sp_intaxweb div.kv_area ul:after,
div#main div.sp_intaxweb div.intro_area:after,
div#main div.sp_intaxweb ul.btn_area:after,
div#main div.sp_intaxweb div.mod_area ol:after,
div#main div.sp_intaxweb div.feature_unit_pre dl dd ul.btn_pre:after,
div#main div.sp_intaxweb dl.tl_trait dd table tr td ul:after,
div#main div.sp_intaxweb div.case_list ol:after,
div#main div.sp_intaxweb div.feature_unit_smn dl dd ul:after,
div#main div.sp_intaxweb p.para_margin_imgflt:after,
div#main div.sp_intaxweb ul.tl_index li dl dd ol:after,
div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li dl:after,
div#main div.sp ul.page_index:after,
div#main div.sp ul.btn_contact_area:after,
div#main div.sp div.d1_main_area div.sub_area ul.point_list:after,
div#main div.sp div.d1_main_area div.sub_area h4:after,
div#main div.sp_kabu div.main_area_inner div.book_info:after,
div#main div.sp_kabu div.main_area_inner div.book_lineup_ist:after {
	content: url("../img/common/blank.gif");
	display: block;
	clear: both;
	height: 0;
}

.clearfix,
div#main p.pagetop_navi,
div#main div.sp_tl div.kv_area ul,
div#main div.sp_tl dl.intro_area dd.intro_sumtable table tr td ul,
div#main div.sp_tl ul.btn_area,
div#main div.sp_tl div.feature_unit_pre dl dd ul.btn_pre,
div#main div.sp_tl dl.tl_trait dd table tr td ul,
div#main div.sp_tl div.case_list ol,
div#main div.sp_tl div.feature_unit_smn dl dd ul,
div#main div.sp_tl p.para_margin_imgflt,
div#main div.sp_tl ul.tl_index li dl dd ol,
div#main div.sp_tl div.sp_relate ul.sp_relate_list li dl,
div#main div.sp_intaxweb div.kv_area ul,
div#main div.sp_intaxweb div.intro_area,
div#main div.sp_intaxweb ul.btn_area,
div#main div.sp_intaxweb div.mod_area ol,
div#main div.sp_intaxweb dl.tl_trait dd table tr td ul,
div#main div.sp_intaxweb div.case_list ol,
div#main div.sp_intaxweb div.feature_unit_smn dl dd ul,
div#main div.sp_intaxweb p.para_margin_imgflt,
div#main div.sp_intaxweb ul.tl_index li dl dd ol,
div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li dl,
div#main div.sp ul.page_index,
div#main div.sp ul.btn_contact_area,
div#main div.sp div.d1_main_area div.sub_area ul.point_list,
div#main div.sp div.d1_main_area div.sub_area h4,
div#main div.sp_kabu div.main_area_inner div.book_info,
div#main div.sp_kabu div.main_area_inner div.book_lineup_ist { display: inline-block;}

.clearfix,
div#main p.pagetop_navi,
div#main div.sp_tl div.kv_area ul,
div#main div.sp_tl dl.intro_area dd.intro_sumtable table tr td ul,
div#main div.sp_tl ul.btn_area,
div#main div.sp_tl div.feature_unit_pre dl dd ul.btn_pre,
div#main div.sp_tl dl.tl_trait dd table tr td ul,
div#main div.sp_tl div.case_list ol,
div#main div.sp_tl div.feature_unit_smn dl dd ul,
div#main div.sp_tl p.para_margin_imgflt,
div#main div.sp_tl ul.tl_index li dl dd ol,
div#main div.sp_tl div.sp_relate ul.sp_relate_list li dl,
div#main div.sp_intaxweb div.kv_area ul,
div#main div.sp_intaxweb div.intro_area,
div#main div.sp_intaxweb ul.btn_area,
div#main div.sp_intaxweb div.mod_area ol,
div#main div.sp_intaxweb dl.tl_trait dd table tr td ul,
div#main div.sp_intaxweb div.case_list ol,
div#main div.sp_intaxweb div.feature_unit_smn dl dd ul,
div#main div.sp_intaxweb p.para_margin_imgflt,
div#main div.sp_intaxweb ul.tl_index li dl dd ol,
div#main div.sp_intaxweb div.sp_relate ul.sp_relate_list li dl,
div#main div.sp ul.page_index,
div#main div.sp ul.btn_contact_area,
div#main div.sp div.d1_main_area div.sub_area ul.point_list,
div#main div.sp div.d1_main_area div.sub_area h4,
div#main div.sp_kabu div.main_area_inner div.book_info,
div#main div.sp_kabu div.main_area_inner div.book_lineup_ist { display: block;}

.pad_b20 { padding-bottom: 20px !important;}