/* CSS Document */

/*  
Theme Name: amano-tax.com
Theme URI: http://white-tail.jp
Version: 1.0
Author: white tail Corp.
Author URI: http://white-tail.jp

*/
html { margin: 0; padding: 0; }
h1, h2, h3, h4, h5, h6 {
 font-weight: normal; margin: 0px; padding: 0px; font-size:96%; font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3"; }
h1, h2, h3, h4, h5, h6, p, pre, blockquote{ margin: 0;padding: 0; }
img {border: 0px; }
a img { border: 0; }
.clear { clear:both; }
.clear hr { display:none; }
li { list-style-type:none; }
ul {
list-style: none;
margin: 0;
padding: 0;
}
address {text-decoration:none;}
a { text-decoration:none; }

/* 全体設定 */
body {
	text-align:center;
	margin:0 auto;
	font-size: 12px;
	font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
	color: #141E1F;
	list-style-type: none;
	list-style-image: none;
	background-image:url(../img/bg_03.gif);
	background-color:#747E75;
 }
a:link{ color:#000000; text-decoration: none;}
a:visited{ color:#000000; text-decoration: none; }
a:hover{ color: #FF0000; text-decoration: none;}
a:active{ color:#FF0000; text-decoration: none; }

#wrapper {
width:800px;
text-align:left;
margin:auto;
background-image:url(../img/bg_04.gif);
}
#inner { padding:0; text-align:center; }
#title {
	float:left;
	width:520px;
	height: 90px;
	margin-left:10px;
}
#title2 {
	float:right;
	width:250px;
	text-align:right;
	height: 90px;
	margin-right:5px;
}
#header {
margin:auto;
height:95px;
padding-top:3px;
}
#bottom {
text-align:center;
margin:0px;
padding-bottom:5px;
padding-top:5px;
background-image:url(../img/bg_05.gif);
color:#FFFFFF;
}
#footer {
margin-top:5px;
}
#mainWrap {
width:530px;
float:left;
margin-right: 0px;
margin-bottom: 10px;
margin-left: 5px;
padding-right: 0px;
padding-bottom: 3px;
padding-left: 3px;
}
#sideWrap {
width:240px;
float:right;
text-align:left;
margin:auto;
padding:0;
}
#topmenu {
background-image:url(../img/bg_06.gif);
padding:0;
margin: 0 4px 5px 4px;
}
.news {
border: #CCCCCC solid 1px;
margin-bottom:10px;
background-color:#EEEEEE;
text-align:left;
line-height:1.5em;
margin-right: 7px;
margin-left: 7px;
margin-top: 10px;
padding-top: 3px;
padding-right: 5px;
padding-bottom: 3px;
padding-left: 5px;
}
.topics {
background-color:#EEEEEE;
margin:3px;
padding:3px;
}
#footname {
	float:right;
	width:380px;
	line-height:1.5em;
	padding-top: 10px;
	padding-right: 5px;
	padding-bottom: 10px;
	padding-left: 5px;
}
#footmenu {
float:left;
width:380px;
line-height:1.5em;
padding:10px;
}
.footsub {
text-align:left;
font-size:12px;
}
.footsub2 {
text-align:left;
font-size:10px;
}
.footsub2 ul {
float:left;
width:120px;
margin:1px;
}
.footsub2 ul a {
color:#FFFFFF;
}
.footsub2 ul a:hover {
color:#33CCFF;
}

.footsub3 {
text-align:left;
font-size:11px;
}
.footsub3 ul {
float:left;
width:120px;
margin:1px;
}
.footsub3 ul a {
color:#FFFFFF;
}
.footsub3 ul a:hover {
color:#33CCFF;
}



#sideWrap li a {
background-color:#EEEEEE;
border-left:#0066FF solid 5px;
border-bottom:#666666 solid 1px;
border-top:#CCCCCC solid 1px;
border-right:#999999 solid 1px;
display:block;
padding:5px;
margin: 0 10px 1px 0;
}
#sideWrap li a:hover {
background-color:#0099FF;
color:#FFFFFF;
border-left:#333333 solid 5px;
}
#sideWrap li ul li a {
background-color:#F7F7F7;
border-left: #99CCFF solid 10px;
border-bottom:#666666 solid 1px;
display:block;
padding:5px;
margin-bottom:1px;
}
#sideWrap li ul li a:hover {
background-color:#0099FF;
color:#FFFFFF;
border-left: #666666 solid 10px;
}
.kwicks {
list-style-type: none;
list-style-position:outside;
position: relative;
margin: 0 0 0 10px;
padding: 0;
}
.kwicks li{
display: block;
overflow: hidden;
padding: 0;
cursor: pointer;
float: left;
width: 125px;
height: 50px;
margin:0 0 0 5px ;
background-image:url(../img/menu_14.gif);
background-repeat:no-repeat;
}
.kwicks a{
	display:block;
	height:50px;
	text-indent:-9999px;
	outline:none;
}
#kwick1 {
	background-position:0px 0px;
}
#kwick2 {
	background-position:-200px 0px;
}
#kwick3 {
	background-position:-400px 0px;
}
#kwick4 {
	background-position:-600px 0px;
}
#kwick5 {
	background-position:-800px 0px;
}
#kwick6 {
	background-position:-1000px 0px;
}
#kwick1.active, #kwick1:hover {
	background-position: 0 bottom;
}
#kwick2.active, #kwick2:hover{
	background-position: -200px bottom;
}
#kwick3.active, #kwick3:hover {
	background-position: -400px bottom;
}
#kwick4.active, #kwick4:hover {
	background-position: -600px bottom;
}
#kwick5.active, #kwick5:hover {
	background-position: -800px bottom;
}
#kwick6.active, #kwick6:hover {
	background-position: -1000px bottom;
}
.hr2 {
border-bottom:#CCCCCC solid 1px;
padding:3px;
margin:5px;
}
.toptd {
padding:5px;
width:160px;
height:125px;
background-image:url(../img/title_02.gif);
text-align:left;
line-height:1.5em;
background-repeat: no-repeat;
}
.table01 {
margin:auto;
padding:0px;
}
.contite {
	background-image:url(../img/bg_08.gif);
	background-repeat:repeat-x;
	text-align:left;
	border-left:#999999 solid 1px;
	border-right:#999999 solid 1px;
	margin-top: 0;
	margin-right: 7px;
	margin-bottom: 0;
	margin-left: 7px;
	padding-top: 10px;
	padding-right: 0px;
	padding-bottom: 7px;
	padding-left: 10px;
}
.cont {
	text-align:left;
	border-left:#999999 solid 1px;
	border-right:#999999 solid 1px;
	border-bottom:#999999 solid 3px;
	line-height:1.5em;
	margin-top: 0;
	margin-right: 7px;
	margin-bottom: 5px;
	margin-left: 7px;
	padding-top: 10px;
	padding-right: 10px;
	padding-bottom: 7px;
	padding-left: 10px;
}
.topimg {
margin: 0 0 10px 0;
}
.bline {
border-bottom:#CCCCCC dotted 1px;
padding-bottom:5px;
margin-bottom:5px;
}
.w3c {
margin-top:10px;
}