body

{

	/*background-image: url(image/back_01.jpg);*/

	background-color:#ffffff;/*#2277EE;/*#3399FF;*/

	font-family:meiryo, verdana; 

	font-size:12px; 

	margin:0px;

	padding-left:24px;

	padding-right:24px;

}

.red {color:red;}

.blue {color:blue;}

.yellow {color:yellow;}

.green {color:green;}



A:Link

{

	color:blue;

	text-decoration:none;

	font-style:bold;

	font-size:12px; 

}

A:Visited

{

	color:navy;

	text-decoration:none;

	font-style:bold;

	font-size:12px; 

}

A:Hover

{

	color:red;

	text-decoration:underline;

	font-size:12px; 

}

a#tax_message {

	display:block;

	width : 100%;

	height: 100px;

	text-align:center;

	vertical-align: center;

	font-size:26px;

	font-weight:bold;

	letter-spacing: 6px;

	color: navy;

	line-height:100px;

	border: solid 1px #407DFD;

	text-decoration:none;

	margin-bottom: 44px;

}

a#tax_message:hover {

	color: white;

	background-color: #407DFD;

	text-decoration:none;

}

div.important {

	padding: 1.5em;

	border: solid 2px red;

}

div.contents_document {

	font-size:large;

}

div.contents_document img {

	display: block;

}

div.contents_document a {

	font-size: large;

}

div.contents_document li {

	margin-bottom:8px;

}

a.tax_link {

	display :block;

	margin : 26px;

	padding: 16px;

	font-size: large;

	border: solid 1px #407DFD;

	/*

	height: 60px;

	width: 330px;

	background-image: url(image/box_200x60.png);

	*/

	text-indent: 44px;

	background-repeat: no-repeat;

	background-position: 8px center;

	text-decoration:none;

	color: navy;

	background-color: white;

}

a.tax_link:hover {

	color: white;

	background-color: #407DFD;

	text-decoration:none;

}

a.runup {

	background-image: url(image/runup.png);

}

a.infostyle {

	background-image: url(image/infostyle.png);

}

img.bordered {

	border: solid 1px #999999;

	margin: 4px;

}

DIV.rogo

{

	background-color: #FFFFFF;/*#A0BF7D;/*#A3C3B3;*/

	padding-left:8px;

/*	border-bottom:2px dashed #407DFD;*/

}

DIV.path

{

	background-color:#FFFFFF;

	border-top:2px dashed #407DFD;

	border-bottom:2px dashed #407DFD;

	padding-left:16px;

	padding-right:16px;

	padding-top:4px;

	padding-bottom:4px;

}

DIV.main

{

	background-color:#FFFFFF;

	padding-left:2em;

	padding-right:2em;

	padding-top:1em;

	padding-bottom:2em;

}

DIV.menu

{

	background-color:#FFFFFF;

}



DIV.footer

{

	background-color:#FFFFFF;

	text-align:right;

	padding-top:8px;

	padding-bottom:8px;

	border-top:2px dashed #407DFD;

}

DIV.title

{

	font-style:bold;

	font-size:x-large;

}

H3

{

	font-size:16px;

	padding:4px;

	color:white;

	border:1px solid navy;

	background-color:#407DFD;

	letter-spacing:4px;

}

HR

{

	height:1px;

	color:#A7A6B5;

	border-style:dotted;

}

TABLE.menu

{

	width:160px;

	margin-top: 1em;

	margin-bottom: 0em;

	border:1px solid #407DFD;/*#66EEAA;*/

}

.menu TH

{

	text-align: left;

	background: #407DFD;/*#66EEAA;*/

	margin: .25em;

	vertical-align: bottom;

	text-indent:1em;

	margin-top:0.5em;

	margin-bottom:0.5em;

	padding-top:0.3em;

	padding-bottom:0.3em;

}

.menu TD

{

	margin: .25em;

	vertical-align: top;

	padding-top:.2em;

	padding-bottom:.2em;

}

TABLE.toolmenu

{

	width:160px;

	font-size: x-small;

	margin-top: 0em;

	margin-bottom: 1em;

	/*border:1px solid #407DFD;/*#66EEAA;*/

}

DIV.first1

{

	width:32px;

	height:32px;

	margin-top:90px;

	margin-left:-10px;

	margin-bottom:0px;

	border:1px solid #407DFD;

}

DIV.firstinner1

{

	width:20px;

	height:20px;

	margin-top:5px;

	margin-left:5px;

	background-color:#407DFD;

	border:1px solid #407DFD;

}



DIV.first

{

	width:60px;

	height:60px;

	margin-top:30px;

	margin-left:10px;

	margin-bottom:0px;

	border:1px solid #407DFD;

}

DIV.firstinner

{

	width:40px;

	height:40px;

	margin-top:10px;

	margin-left:10px;

	background-color:#407DFD;

	border:1px solid #407DFD;

}



DIV.second1

{

	width:100px;

	height:50px;

	margin-top:10px;

	margin-left:0px;

	border-left:1px dashed #407DFD;

	border-bottom:1px dashed #407DFD;

	vertical-align:0px;

}

DIV.topsecond1

{

	width:100px;

	height:50px;

	margin-top:0px;

	margin-left:0px;

	border-left:1px dashed #407DFD;

	border-bottom:1px dashed #407DFD;

	vertical-align:0px;

}



DIV.second

{

	width:500px;

	height:64px;

	margin-top:0px;

	margin-left:40px;

	border-left:1px solid #407DFD;

	border-bottom:1px dashed #407DFD;

	vertical-align:middle;

}

DIV.topsecond

{

	width:400px;

	height:64px;

	margin-top:0px;

	margin-left:40px;

	border-left:1px solid #407DFD;

	border-bottom:1px dashed #407DFD;

	vertical-align:middle;

}



DIV.space

{

	height:400px;

}

TABLE.second

{

	width:100%;

	height:100%;

}

TABLE.second TD

{

	color:#407DFD;

	font-size:12px;

	font-weight:bold;

}



TABLE.second1

{

	width:100%;

	height:100%;

        vertical-align:bottom;

}

TABLE.second1 TD

{

	color:#407DFD;

	font-size:14px;

	font-weight:bold;

        vertical-align:bottom;

}



P.menu

{

	background-color:lime;

	width:100%;

	height:100%;

	text-align:right;

}

TABLE.front_door

{

/*	width:480px;

	height:320px;*/

	margin-top: 16px;

	margin-bottom: 16px;

	background-color:#0099FF;

	/*border:1px solid #407DFD;*/

	/*background-image:url(image/front-back_summer_01.jpg);*/

}

TABLE.front_door TD

{

	width:120px;

	height:80px;

/*	background-color:white;*/

}

TABLE.front_door TD.alpha

{

	background-color:#FFFFFF;

	filter:Alpha(opacity=70,finishOpacity=20,style=1);

}

DIV.third

{

	width:500px;

	height:230px;

	margin-top:0px;

	margin-left:40px;

	border-left:1px solid #407DFD;

	border-bottom:1px dashed #407DFD;

	vertical-align:middle;

}

DIV.forth

{

	width:500px;

	height:100px;

	margin-top:0px;

	margin-left:40px;

	border-left:1px solid #407DFD;

	border-bottom:1px dashed #407DFD;

	vertical-align:middle;

}