body {
	background-image: url(../images/bg_striped.gif);
	background-repeat: repeat;
	margin: 0px;
}
.font_blue {
	font-size: 80%;
	color: #0086ff;
	font-family: "ＭＳ Ｐゴシック", Osaka;
	line-height: normal;
}
.font_blue a:link{
	color: #0086ff;
	font-family: "ＭＳ Ｐゴシック", Osaka;
	text-decoration: none;
}
.font_blue a:visited{
	color: #0086ff;
	font-family: "ＭＳ Ｐゴシック", Osaka;
	text-decoration: none
}
.font_blue_e {
	font-size: 140%;
	color: #0086ff;
	font-family: "ＭＳ Ｐゴシック", Osaka;
}
.font_blue02 {
	color: #0086ff;
	font-size: 13px;
}
.font_blue02 a:link {
	color: #0086ff;
	text-decoration: none;
}
.font_blue02 a:hover {
	color: #0086ff;
	text-decoration: underline;
}
.font_blue02 a:visited {
	color: #0086ff;
	text-decoration: none;
}
.font_kon {
	color: #000099;
	font-weight: bold;
}

.san_b {
	font-size: 110%;
	font-weight: bold;
	padding-top: 30px;
	color: #666666;
	border-bottom-width: thick;
	border-bottom-style: double;
	border-bottom-color: #999999;
}
.san_sub_b {
	font-size: 100%;
	font-weight: bold;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #FF0066;
	color: #FF0066;
	padding-top: 15px;
	padding-left: 10px;
}
.san_ti {
	font-size: 125%;
	font-weight: bold;
	line-height: 1.8em;
	background-color: #FFE6FF;
	color: #666666;
}



.font_bule_b {
	font-size: 120%;
	color: #0086ff;
	font-weight: bold;
	border-bottom-style: solid;
	border-bottom-color: #00bafd;
	border-bottom-width: 6px;
	font-family: "ＭＳ Ｐゴシック", Osaka;
}

.border_under {
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #000000;
}
.border_font {
	font-size: 75%;
	border-top-width: 1px;
	border-top-style: solid;
	border-bottom-style: solid;
	border-top-color: #000000;
	border-bottom-color: #000000;
	border-bottom-width: 1px;
	font-family: "ＭＳ Ｐゴシック", Osaka;
	vertical-align: middle;
}



.font_text {
	font-size: 70%;
	color: #000000;
	line-height: 15px;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #000000;
	padding: 10px;
	font-family: "ＭＳ Ｐゴシック", Osaka;
}
.font_text_2 {
	font-size: 90%;
	font-family: "ＭＳ Ｐゴシック", Osaka;
}
.font_text_3 {
	font-family: "ＭＳ Ｐゴシック", Osaka;
	font-size: 70%;
}
.font_text_4 {
	font-family: "ＭＳ Ｐゴシック", Osaka;
	font-size: 80%;
	color: #0099CC;
}
.font_s {
	font-family: "ＭＳ Ｐゴシック", Osaka;
	font-size: 70%;
	color: #000000;
	vertical-align: middle;
	line-height: normal;
}
.font_topics {
	font-size: 14px;
	color: #FF0000;
	text-decoration: none;
	text-indent: 10px;
	line-height: 30px;
	font-weight: bold;
}
.font_topics a {
	color: #FF0000;
	text-decoration: none;
}


.font_topics a:link {
	text-decoration: none;
	color: #FF0000;
}
.font_topics a:hover {
	text-decoration: underline;
	color: #FF0000;
}
.fontarea01 {
	font-size: 14px;
	line-height: 1.6em;
	border-bottom: 1px solid #993399;
	border-left: 5px solid #993399;
	text-align: left;
	text-indent: 0.5em;
	font-weight: bold;
	padding: 2px;
}




.im_corner_3 {
	padding: 0px 0px 0px 1em;
	background-color: #B3ECFF;
	background-repeat: no-repeat;
	font-family: "ＭＳ Ｐゴシック", Osaka;
	font-size: 100%;
	color: #555555;
	border-top: 1px solid #00baff;
	border-right: 1px solid #00baff;
	border-bottom: 1px solid #00baff;
	border-left: none;
	font-weight: bolder;
}
.im_corner_4 {
	border-left-width: 1px;
	border-left-style: solid;
	border-left-color: #00baff;
	height: auto;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #00baff;
}
.im_corner_5 {
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #00baff;
}
.bar_blue {
	background-color: #66CCFF;
	height: 30px;
}
.underline_r {
	color: #FF0000;
	text-decoration: underline;
}

.font90 {
	font-size: 95%;
	color: #333333;
	line-height: 1.2em;
}
.font80 {
	font-size: 80%;
	color: #333333;
}
.fon16B {
	font-size: 105%;
	line-height: 18px;
	font-weight: bold;
}

.left_p_10 {
	padding-left: 10px;
}
.san_sub_li {
	padding-left: 15px;
	padding-top: 10px;
	color: #0000FF;
}
.san_tx {
	padding-left: 20px;
	padding-top: 5px;
}
.font_bulletin {
	font-size: 95%;
}
.font170 {
	font-size: 170%;
	font-weight: bold;
}
.chapter_fb {
	border: 1px solid #66CCCC;
	width: 180px;
	margin: 10px;
	padding: 5px 0px 5px 5px;
}
.chapterborder {
	border: 1px solid #33CCCC;
	padding: 4px;
}
.chapter_f a:link {
	color: #00548C;
	text-decoration: none;
}
.reportborder {

	border: 1px solid #9966FF;
	padding: 4px;
}
.report_fb {
	width: 180px;
	margin: 10px;
	padding: 5px 0px 5px 5px;
	border: 1px solid #CC99FF;
}
.chapter_f {

	color: #00548C;
	text-decoration: none;
}
#etax_wrap {
	padding-left: 10px;
}

.etax {
	color: #40A629;
}
.etax_b {
	font-weight: bold;
	color: #40A629;
}
.etax_fon24b {
	font-size: 24px;
	font-weight: bold;
	color: #40A629;
	line-height: 36px;
	letter-spacing: 0.1em;
}


.etaxbg {
	border: 1px solid #6FB51D;
	padding: 5px 5px 5px 15px;
	font-size: 80%;
}
.fonb {
	font-weight: bold;
}
.fonbs {
	font-size: 12px;
	font-weight: bold;
}
.font_kon_etax {
	color: #FFFFFF;
	font-weight: bold;
	font-size: 14px;
	padding-left: 10px;
	line-height: 21px;
	letter-spacing: 0.1em;
}
.fonbs2 {
	font-size: 12px;
	font-weight: bold;
	padding-left: 15px;
}
.font_koueki {
	font-size: 24px;
	font-weight: bold;
	color: #FFFFFF;
	line-height: 36px;
	padding-left: 15px;
}
#koueki {
	padding-left: 15px;
}
.font_kon2 {
	color: #000099;
	font-weight: bold;
	font-size: 20px;
	line-height: 30px;
	letter-spacing: 0.1em;
}
.font_red {
	color: #ff0000;
}
.fontetaxdairi01{
	line-height: 1.4em;
	text-align: left;
	vertical-align: top;
	padding-top: 5px;
	padding-right: 12px;
	padding-left: 12px;

}
.fontetaxdairi02{
	padding-left: 100px;
	line-height: 2em;
	padding-right: 30px;
	background-image: url(../third_floor/images/tax_dairi05.gif);
	background-repeat: no-repeat;
	height: 155px;
	text-align: left;
	vertical-align: middle;

}
.fontyh{
	font-size: 24px;
	line-height: 24px;
	margin-right: 20px;
	margin-left: 20px;
	text-decoration: none;
	padding-top: 16px;
	padding-right: 40px;
	padding-bottom: 16px;
	padding-left: 40px;
	border: 1px solid #2992E5;
	color: #2992E5;
}
.anniversary{
	width: 97%;
	font-size: 12px;
	line-height: 16px;
	margin-bottom: 20px;
}
.anniversary td {
	text-align: left;
	vertical-align: top;
}
.anniversary td img {
	vertical-align:bottom;
	border: 1px solid #E9D287;
	margin-top: 10px;
}
.anniversary td p {
	margin-bottom: 5px;
	padding: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-left: 0px;
}

.ptop10{
	padding-top: 10px;

}
.left{
	text-align:left;
}
.table01 {
	background-color: #FFFFDD;
	border-collapse:collapse;
	border-top-width: 1px;
	border-right-width: 1px;
	border-top-style: solid;
	border-right-style: solid;
	border-top-color: #FFCC00;
	border-right-color: #FFCC00;
	border-left-width: 1px;
	border-left-style: solid;
	border-left-color: #FFCC00;
}
.table01 td {
	border-top-width: 1px;
	border-right-width: 1px;
	border-top-style: solid;
	border-right-style: solid;
	border-top-color: #FFCC00;
	border-right-color: #FFCC00;
	border-left-width: 1px;
	border-left-style: solid;
	border-left-color: #FFCC00;
}

.table02 {
	background-color: #FFFFDD;
	border: 1px solid #FFCC00;
}
.table03 {
	border: 2px solid #000000;
	border-collapse:collapse;
}
.table03 td {
	border: 1px solid #000000;
}
.leftyh {
	padding-left: 15px;
	text-align: left;
	font-size: 12px;
}

.leftyh2 {
	text-align: left;
	font-size: 12px;
}
.yhm {
	background-color: #333399;
	color: #FFFFFF;
	font-size: 14px;
	line-height: 20px;
	margin-top: 40px;
	padding-right: 5px;
	padding-left: 5px;
	width: 563px;
	margin-left: 3px;
}
.yhm a{
	color: #FFFFFF;
	text-decoration: none;
}

.waku01 {
	font-size: 13px;
	padding: 14px 60px;
	line-height: 20px;
	text-align: left;
	border: 1px solid #00BAFD;
}
.right {
	float: right;
}

.m01 {
	margin-top: 7px;
	margin-bottom: 7px;
}