@charset "utf-8";

@import "reset.css";
@import "basement.css";
@import "navigation.css";
@import "table.css";

/*  コンテンツ 
=========================================================================*/

#content {
   margin-top: 10px;
   position:relative;
   width:780px;
   overflow: auto;
   }                                 
#primary {
   float:right;
   width: 585px;
   }                          
#secondary {
   float: left;
   width: 180px;
   background:url(../images/bg/bg_secondary.jpg) top left repeat-y;
   }   

p.top a {
   background:url(../images/bg/bg_eyecatch_arrow_red.gif) left center no-repeat;
   padding: 0 0 0 14px;
   display:block;
   width: 50px;
   margin-left: 480px;
   color: #FF6600;
   font-size: 85%;
   }

.pict {
   float: left;
   }
.br {
   clear: both;
   }

   
   
/* カテゴリ別ｈ１　*
=======================================================*/
   /* info 
   -------------*/ 
h1 {
   clear: both;
   width: 545px;
   height:150px;
   background: url(../images/bg/info/bg_info_h1.jpg) left top no-repeat;
   padding: 20px 0 0 35px;
   color:#FFFFFF;
   font-weight: bold;
   overflow: hidden;
   }
body.service h1 {
    background: url(../images/bg/service/bg_service_h1.jpg)left top no-repeat;
	}
body.business h1 {
    background:url(../images/bg/business/bg_business_h1.jpg) left top no-repeat;
	}
body.office h1 {
   background: url(../images/bg/bg_main_h1.jpg) left top no-repeat;
   }
   
body#contact h1 {
   background:url(../images/bg/bg_main_h1.jpg) left top no-repeat;
   }

body.site h1 {
   background: url(../images/bg/bg_site_h1.jpg) left top no-repeat;
   }

/* ページ別コンテンツ付加デザイン　
=====================================================*/        

   /* 土地税制 (info/1003.htm)
   -------------------------------*/
.section ul#sample {
   margin: 10px 20px 0 20px;
   padding: 4px 5px;
   border: 1px solid #CCC;
   }
ul#sample li {
   margin: 0 8px 4px 8px;
   list-style-type: none;
   }

   /* 法人向けサービス (service/houjin.htm)
   --------------------------------------------*/
   
body#houjin .section h3 {
   background: url(../images/bg/service/bg_service_h3.gif) left top no-repeat;
   margin: 14px 0 6px 25px;
   padding: 2px 0 2px 37px;
   color:#008899;
   }  

body#houjin .section dl dt {
   margin: 5px 0 5px 30px;
   color: #006F6F;
   }
body#houjin .section dl dd {
   margin: 5px 10px 5px 37px;
   }
 


body#kaisya-hou .section dl dt {
   margin: 7px 0 5px 30px;
   color: #006f6f;
   }
body#kaisya-hou .section dl dd {
   margin: 7px 0 5px 20px;
   }

p.img {
   text-align: center;
   margin:25px auto 10px auto;
   }

.section a { 
   color:#6699FF;
   }

.section a:hover {
   color: #FF6600;
   }


    /* 設立登記 (business/seturritu.htm)
   --------------------------------------------*/
body#seturitu .detail li a {
   color:#999900;
   }
body#seturitu .detail li a:hover {
   color: #FF9900;
   }
body#seturitu ul.list {
   padding: 7px 6px 8px 12px;
   margin-bottom: 15px;
   border: 1px solid #999933;
   }
body#seturitu ul.list li {   
   border-bottom: 1px solid #e5e5e5;
   }

body#seturitu dl {
   margin: 12px 10px;
   }
body#seturitu dl dt {
   padding: 2px 3px;
   margin-top: 6px;
   }
body#seturitu dl dd {
   padding: 2px 7px;
   }   
   
   

    /* 登記申請書の書き方 (business/seturritu01.htm)
   ----------------------------------------------------*/
body#seturitu-touki ul.list {
   padding: 7px 6px 8px 6px;
   margin-bottom: 15px;
   border: 1px solid #999933;
   }
body#seturitu-touki ul.list li {   
   border-bottom: 1px solid #e5e5e5;
   }

body#seturitu-touki dl {
   margin: 12px 10px;
   }
body#seturitu-touki dl dt {
   padding: 2px 3px;
   margin-top: 6px;
   }
body#seturitu-touki dl dd {
   padding: 2px 7px;
   }


   /* 税務カレンダー　
   -----------------------------*/
body#notice div.iframe {
   margin: 17px 0 10px 20px;
   }

   /* 周辺図　
   -----------------------------*/
p#guide {
   margin: 20px 45px;
   text-align: center;
   border: 1px solid #ccc;
   }



/* お問い合わせフォーム
====================================*/
h2#inquire {
  margin: 0 0 10px 0;
  padding: 0;
  border:none;
  text-align: center;
  }

#inquiryForm fieldset {
   margin: 0 25px 15px 25px;
   color: #7dbbc2;
   solid: 1px solid #7dbbc2;
   padding: 5px;
   }
form#inquiryForm th {
   text-align: left;
   color: #006666;
   font-weight: normal;
   }
form#inquiryForm input, textarea {
   font-size: 100%;
   }

form#inquiryForm .required {
   color:#FF3333;
   }
form#inquiryForm p  {
   margin: 5px 0 5px 50px;
   }
form#inquiryForm p#button {
   margin: 15px 0 10px 0;
   text-align: center;
   }












/* ページ別 primary部 の高さ
=====================================================*/
   /* info/21/1001.htm 
   -------------------------*/   
body#houjin-kazei #secondary {
   padding-bottom: 250px;
   }
   
  
    /* info/1003.htm 
   -------------------------*/
body#tochi-zeisei #secondary {
   padding-bottom: 90px;
   }  

   /* info/1004.htm 
   -------------------------*/
body#kojin-syotokukazei #secondary {
   padding-bottom: 245px;
   }  

   /* info/1005.htm 
   -------------------------*/
body#jyutaku-Koujyo #secondary {
   padding-bottom: 650px;
   }  


   /* service/index.htm 
   -------------------------*/
body#secondOpinion #secondary {
   padding-bottom: 6px;
   }  
  
   /* service/houjin.htm
   --------------------------*/
body#houjin #secondary {
   padding-bottom: 70px;
   }
   
   
   
 /* service/kojin.htm  ◎
   --------------------------*/
body#kojin #secondary {
   padding-bottom: 235px;
   }   
   
 /* info/21/1002.htm  ◎
   -------------------------*/
body#jigyou-syoukei #secondary {
   padding-bottom: 70px;
   }   
   
   
   
    /* business/index.htm
	--------------------------*/
body#kaisya-hou #secondary .businessArea {
   padding-bottom: 510px;
   }   

    /* business/org.htm
   ---------------------------*/
body#org #secondary {
   padding-bottom: 710px;
   }   
   
    /* business/cal.htm
   ---------------------------*/
body#cal #secondary {
   padding-bottom: 670px;
   }        
 /* business/form.htm
   ---------------------------*/
body#form #secondary {
   padding-bottom: 210px;
   }           

/* business/seturitu01.htm
   ---------------------------*/
body#seturitu #secondary {
   padding-bottom: 30px;
   }  
       
/* business/seturitu01.htm
   ---------------------------*/
body#seturitu-touki #secondary {
   padding-bottom: 335px;
   }     
 
   /* business/jyoseikin.htm
   ---------------------------*/
body#jyoseikin #secondary {
   padding-bottom: 1190px;
   }                 
 
 
   
   /* office/index.htm
   ----------------------------*/
body#greetings #secondary {
   padding-bottom: 60px;
   }
 
 /* office/notice.htm
   ----------------------------*/
body#notice #secondary {
   padding-bottom: 230px;
   } 
 
               
    
   /* office/map.htm
   ---------------------------*/
body#map #secondary {
   padding-bottom: 20px;
   } 
   
   /* contact.htm
   ---------------------------*/
body#contact #secondary {
   padding-bottom: 310px;
   }        
   
   /* policy.htm
   ---------------------------*/
body#policy #secondary {
   padding-bottom: 60px;
   }