/* BODYの定義 */
body {	MARGIN-TOP: 2px;
		FONT-SIZE: 10pt;
		BACKGROUND-COLOR: #d3d3d3; TEXT-ALIGN: left;
		SCROLLBAR-FACE-COLOR: #ffffff;			SCROLLBAR-HIGHLIGHT-COLOR: #ffffff; 
		SCROLLBAR-SHADOW-COLOR: #gggggg; 		SCROLLBAR-3DLIGHT-COLOR: #aaaaaa; 
		SCROLLBAR-ARROW-COLOR: #333333; 		SCROLLBAR-TRACK-COLOR: #c0c0c0; 
		SCROLLBAR-DARKSHADOW-COLOR: #ffffff;
}

/* リンク文字の定義 */   /*FONT-WEIGHT: bold; */ 
A {		font-size: 10pt; color: #0000ff; text-decoration:none;  } 	/* 表示 */
A:hover {color: #ff0000; }											/* マウス */








/* 最上部ｺﾒﾝﾄの定義 */
H1 {	font-size: 9pt; color: #708090; width: 100%; margin-bottom: 0px;	}

/* タイトル部の定義 （『岡陽三郎税理士事務所』）*/
H2 {	font-size: 14pt; margin: 5px; margin-bottom: 0px; width: 100%; color: #445588; PADDING-TOP: 3px;
/*		filter: DropShadow(color=#f8f8f8, offX=-1, offY=-1); text-align: left; */
}
/* サブタイトル部の定義 （『Oka tax accountant office』）*/
H3 { 	font-size: 11pt; margin: 0px; width: 100%; color: #445588; PADDING-TOP: 0px;
/*  		filter: DropShadow(color=#f8f8f8, offX=-1, offY=-5); text-align: LEFT; */
}

/*
TD,TH,SPAN {FONT-SIZE: 11pt;}
HR {	BORDER: #cccccc 1px solid; width:96%;}
UL { 	MARGIN-BOTTOM: 6px; MARGIN-TOP: 3px; FONT-SIZE: 13pt;}
LI { 	MARGIN-BOTTOM: 4px; FONT-SIZE: 11pt; COLOR: #334499;}
P { margin-bottom: 0px; MARGIN-TOP: 0px; TEXT-ALIGN: center; PADDING-LEFT: 10px; FONT-SIZE: 10pt;}
*/
P { margin-bottom: 0px; margin-top: 0px; text-align: center; padding-left: 10px; font-size: 10pt;}
.left {	text-align: left;
}







DIV {	WIDTH: 100%; MARGIN: 3px; PADDING: 3px;
	BORDER: #cccccc 1px solid;
}
.f_red {	BACKGROUND-IMAGE: url(f_red.jpg); BACKGROUND-REPEAT: no-repeat;
	background-position:  center top;
	BORDER: #ffffff 0px solid; COLOR: #000000; TEXT-ALIGN: left;
	MARGIN: 0px; WIDTH: 140px; PADDING: 6px;
}
.f_red:hover {	BACKGROUND-IMAGE: url(f_ye.jpg); BACKGROUND-REPEAT: no-repeat;
	COLOR: #ee0055;
}
.f_ao {	BACKGROUND-IMAGE: url(f_ao.jpg); BACKGROUND-REPEAT: no-repeat;
	background-position:  center top;
	BORDER: #ffffff 0px solid; COLOR: #000000; TEXT-ALIGN: left;
	MARGIN: 0px; WIDTH: 140px; PADDING: 6px;
}
.f_ao:hover {	BACKGROUND-IMAGE: url(f_ye.jpg); BACKGROUND-REPEAT: no-repeat;
	COLOR: #ee0055;
}
.f_gn {	BACKGROUND-IMAGE: url(f_gn.jpg); BACKGROUND-REPEAT: no-repeat;
	background-position:  center top;
	BORDER: #ffffff 0px solid; COLOR: #000000; TEXT-ALIGN: left;
	MARGIN: 0px; WIDTH: 140px; PADDING: 6px;
}
.f_gn:hover {	BACKGROUND-IMAGE: url(f_ye.jpg); BACKGROUND-REPEAT: no-repeat;
	COLOR: #ee0055;
}












.plate25 {BACKGROUND-IMAGE: url(plate25.jpg); BACKGROUND-REPEAT: no-repeat;
	BORDER: #ffffff 0px solid;
	MARGIN: 5px; WIDTH: 800px; HEIGHT: 27px; PADDING: 5px;
}
.plate50 {BACKGROUND-IMAGE: url(plate50.jpg); BACKGROUND-REPEAT: no-repeat;
	BORDER: #ffffff 0px solid;
	MARGIN: 5px; WIDTH: 800px; HEIGHT: 53px; PADDING: 5px;
}
.plate75 {BACKGROUND-IMAGE: url(plate75.jpg); BACKGROUND-REPEAT: no-repeat;
	BORDER: #ffffff 0px solid;
	MARGIN: 5px; WIDTH: 800px; HEIGHT: 78px; PADDING: 5px;
}
.plate100 {BACKGROUND-IMAGE: url(plate100.jpg); BACKGROUND-REPEAT: no-repeat;
	BORDER: #ffffff 0px solid;
	MARGIN: 5px; WIDTH: 800px; HEIGHT: 103px; PADDING: 5px;
}
.plate150 {BACKGROUND-IMAGE: url(plate150.jpg); BACKGROUND-REPEAT: no-repeat;
	BORDER: #ffffff 0px solid;
	MARGIN: 5px; WIDTH: 800px; HEIGHT: 153px; PADDING: 5px;
}

.right {TEXT-ALIGN: right; TEXT-VALIGN: bottom; 
}
.liner {BORDER-TOP: #aaaaaa 0px outset;
	BORDER-RIGHT: #aaaacc 2px groove;
	BORDER-BOTTOM: #aaaaaa 0px outset;
	BORDER-LEFT: #aaaaaa 0px outset;
	MARGIN: 2px; PADDING-RIGHT: 10px; WIDTH :100%;
}
.linet {BORDER-TOP: #aaabbb 1px groove;
	BORDER-RIGHT: #aaaaaa 0px outset;
	BORDER-BOTTOM: #aaaaaa 0px outset;
	BORDER-LEFT: #aaaaaa 0px outset;
	MARGIN: 1px; PADDING-TOP: 10px; WIDTH :100%; TEXT-ALIGN: center;
	FONT-SIZE: 10pt;
}
.linet1 {BORDER-TOP: #aaabbb 1px groove;
	BORDER-RIGHT: #aaaaaa 0px outset;
	BORDER-BOTTOM: #aaaaaa 0px outset;
	BORDER-LEFT: #aaaaaa 0px outset;
	MARGIN: 5px; PADDING-TOP: 5px; WIDTH :780; TEXT-ALIGN: center;
	FONT-SIZE: 10pt;
}

.linetl {BORDER-TOP: #aaabbb 1px groove;
	BORDER-RIGHT: #aaaaaa 0px outset;
	BORDER-BOTTOM: #aaaaaa 0px outset;
	BORDER-LEFT: #aaaaaa 0px outset;
	MARGIN: 1px; PADDING-TOP: 10px; WIDTH :100%; TEXT-ALIGN: left;
	FONT-SIZE: 10pt;
}







.linel {BORDER-TOP: #aaaaaa 0px outset;
	BORDER-RIGHT: #aaaaaa 0px outset;
	BORDER-BOTTOM: #aaaaaa 0px outset;
	BORDER-LEFT: #aaaacc 1px groove;
	MARGIN: 2px; PADDING-LEFT: 10px; WIDTH :100%;
}
.lineb {BORDER-TOP: #aaaaaa 0px outset;
	BORDER-RIGHT: #aaaaaa 0px outset;
	BORDER-BOTTOM: #aaaacc 2px groove;
	BORDER-LEFT: #aaaaaa 0px outset;
	MARGIN: 2px; PADDING-BOTTOM: 10px; WIDTH :100%;
}
.linea {BORDER-TOP: #aaaacc 2px groove;
	BORDER-RIGHT: #aaaacc 2px groove;
	BORDER-BOTTOM: #aaaacc 2px groove;
	BORDER-LEFT: #aaaacc 2px groove;
	MARGIN: 2px; PADDING: 5px; WIDTH :100%;
}
.lineaz {BORDER-TOP: #aaaacc 2px groove;
	BORDER-RIGHT: #aaaacc 2px groove;
	BORDER-BOTTOM: #aaaacc 2px groove;
	BORDER-LEFT: #aaaacc 2px groove;
	MARGIN: 2px; PADDING: 5px; WIDTH :100%; TEXT-ALIGN: center;
}








/* こもんず　横メニュー表示用定義 */
.cm_lna {BORDER-TOP: #aaaacc 2px groove;
	BORDER-RIGHT: #aaaacc 2px groove;
	BORDER-BOTTOM: #aaaacc 2px groove;
	BORDER-LEFT: #aaaacc 2px groove;
	MARGIN: 5px; PADDING: 0px; WIDTH :136px; TEXT-ALIGN: center;
}
.cm_lnb {BORDER-TOP: #aaaaaa 0px outset;
	BORDER-RIGHT: #aaaaaa 0px outset;
	BORDER-BOTTOM: #aaaacc 1px groove;
	BORDER-LEFT: #aaaaaa 0px outset;
	MARGIN: 0px; PADDING: 0px; WIDTH :130px; TEXT-ALIGN: center;
}
.cm_lnbn {BORDER-TOP: #aaaaaa 0px outset;
	BORDER-RIGHT: #aaaaaa 0px outset;
	BORDER-BOTTOM: #aaaacc 0px groove;
	BORDER-LEFT: #aaaaaa 0px outset;
	MARGIN: 0px; PADDING: 0px; WIDTH :130px; TEXT-ALIGN: center;
}
.cm_lnb1 {BORDER-TOP: #aaaaaa 0px outset;
	BORDER-RIGHT: #aaaaaa 0px outset;
	BORDER-BOTTOM: #aaaacc 1px groove;
	BORDER-LEFT: #aaaaaa 0px outset;
	MARGIN: 0px; PADDING: 0px; WIDTH :120px; TEXT-ALIGN: center;
	BACKGROUND-COLOR: #aaaaaa;
}
.cm_lntai {BORDER-TOP: #aaaaaa 0px outset;
	BORDER-RIGHT: #aaaaaa 0px outset;
	BORDER-BOTTOM: #aaaacc 1px groove;
	BORDER-LEFT: #aaaaaa 0px outset;
	MARGIN: 0px; margin-bottom: 0px; PADDING: 5px; WIDTH :130px; TEXT-ALIGN: center;
	BACKGROUND-COLOR: #f0e68c;
}
.cm_lntai1 {BORDER-TOP: #aaaaaa 0px outset;
	BORDER-RIGHT: #aaaaaa 0px outset;
	BORDER-BOTTOM: #aaaacc 1px groove;
	BORDER-LEFT: #aaaaaa 0px outset;
	MARGIN: 0px; margin-bottom: 10px; PADDING: 2px; WIDTH :130px; TEXT-ALIGN: center;
	BACKGROUND-COLOR: #d8bfd8;
}