* {
-webkit-box-sizing: border-box;
-moz-box-sizing: border-box;
-o-box-sizing: border-box;
-ms-box-sizing: border-box;
box-sizing: border-box;
}
/*style*/
body{
	margin:0px;
    padding:0;
    border-top:5px solid #CC4A63;
    -webkit-text-size-adjust: none;
    font:12px/24px "Meiryo","MS PGothic","Helvetica Neue", Arial, Helvetica, Geneva, sans-serif;
    color: #3b1e03;
	background:url(../images/bk001.png) left top repeat-x ;
    }
img {
	max-width: 100%;
	height: auto;
	-moz-box-sizing: border-box;
	box-sizing: border-box;
}
#mapp0 img { max-width: none; max-height: none; }
a:hover img{
opacity:0.8;

}
.pc{
visibility:visible;
}
.smp{
display:none;
visibility:hidden;
}

/* ie 8 img max-width */
@media \0screen {
	img { width: auto;}
}


h1,h2,h3,h4,h5,h6,p{margin:0 0 20px;}
ul,ol{padding:0;margin:0 ;}
h1{font-size:20px;line-height:22px;}
h2{font-size:18px;line-height:20px;}
h3{font-size:16px;line-height:18px;}
h4{font-size:14px;line-height:16px;}
h5{font-size:12px;line-height:14px;}
h6{font-size:11px;line-height:13px;}
p{
	font-size:14px;
	line-height:1.5em;
    padding:0 0 0 10px;
	}
img{border:none;height:auto;}
a{
	text-decoration:none;
    color:#CC4A63;
    }
a:hover{text-decoration:underline;}
a img{vertical-align:middle;}
.screen-reader-text{display:none;}
.clear{clear:both;}
.clear hr{display:none;}
hr{background-color:#eee;border:0;height:1px;clear:both;margin:30px auto;}

table{margin:0px;}
object,embed{width:100%;display:block;margin:auto;}

/*共通*/ 
#header-wrap,
#site-navigation .main-navigation,
#top-image-wrap,
.page-width,
.box02
	{
		max-width:1000px;margin:auto;overflow:hidden;
	}

p.big{
	font-family: "ヒラギノ明朝 Pro W6","Hiragino Mincho Pro","HG明朝E","ＭＳ Ｐ明朝",serif;
	padding-top:8px;
	font-size: 18px;
	/*font-size:120%;*/
	line-height: 2em;
	letter-spacing:0.1em;
	color: #815b1f;
	border-bottom:solid #cac3B0 1px;
	text-shadow:
           1px  1px 0px #fff,
          -1px -1px 1px #cac3B0;
	}

p.small{
	font-size:98%;
	line-height:1.5em;
	}	
dl.list dd,
dl.list dt{	
  margin-bottom: 10px;	
  white-space: pre-wrap;
	}

dl.list dt{	
  clear: left;
  float: left;	
  text-align: right;
  padding: 0;
	}	
dl.side {
float: left;
width: 100%;
margin-bottom: 6px;
}

dl.side dt {
color: #3b1e03;
width: 100%;
margin-bottom: 4px;
padding-top: 3px;
padding-bottom: 1px;
border-top: 2px solid #f8d0c3;
background:none;
font-weight:800;
text-align: center;
    text-shadow:
           1px  1px 0px #fff,
          -0.5px -0.5px 1px #cac3B0; 
}

dl.side dd {
 margin:0 0 20px 10px;
 line-height:1.2em;
 }
   
.side_pinkbox a {
color: #3b1e03;
 font-weight:bold;
 font-size:1.1em;
 }
.side_pinkbox a:hover {
 text-decoration: none;
 }   
/* =ページナビ
-------------------------------------------------------------- */
.pagination {
	clear: both;
	padding: 20px 0;
	position: relative;
	font-size: 13px;
	line-height: 13px;
    margin:20px 0 0 0;
    text-align:center;
}
.pagination a {
	margin:0 0 0 5px;
	padding:5px 9px 6px 9px;
	background-color: #eee;
	background-color: #f9f9f9;
	background-image: -webkit-linear-gradient(top, #f9f9f9, #eaeaea);
	background-image: -moz-linear-gradient(top, #f9f9f9, #eaeaea);
	border: 1px solid #ccc;
	border-radius: 3px;
	-webkit-border-radius: 3px;
	-moz-border-radius: 3px;
}
.pagination a:hover{
	background-color: #efefef;
	background-image: -webkit-linear-gradient(top, #eaeaea, #f9f9f9);
	background-image: -moz-linear-gradient(top, #eaeaea, #f9f9f9);
}
.pagination .current{
	margin:0 0 0 5px;
	padding:5px 9px 6px 9px;
	background-color: #CC4A63;
	background-image: -webkit-linear-gradient(top, #f8d0c3, #CC4A63);
	background-image: -moz-linear-gradient(top, #f8d0c3, #CC4A63);
	border: 1px solid #f8d0c3;
	border-radius: 3px;
	-webkit-border-radius: 3px;
	-moz-border-radius: 3px;
	color: #fff;
}
    
/*-----------------------------------------------*/  

.pagen,
.pagep{
	width: 49%;
    min-height: 40px;
    font-size:1.1em;
}

.pagen{
	float:left;
	border-right: 1px solid #f8d0c3;
    text-align:left;
}
.pagep{
	float:right;
    text-align:right;
    }

.tripink{
	background:url(../images/taxnews/pinkfile.png) no-repeat 0 10px;
}
.tripink2{
	background:url(../images/taxnews/pinkfile2.png) no-repeat 0 10px;
    }


/*共通レイアウト*/	 　　 
.border-pinkest1{
	border:1px solid #CC4A63;
    }
.border-brown2L{
	border-left:1px solid #faedf4;
    padding:20px 0 0 50px;
    }    
.border-brown2{
	border:4px solid #815b1f;
    }
.border-brownB2{
	border-bottom:2px solid #3b1e03;
    margin-bottom:15px;
    }
.border-pinkR1{
	border-right:1px solid #CC4A63;
    }
.border-pinkL1{
	border-left:1px solid #CC4A63;
    }
.box01-title{
	background:#f8d0c3;
	min-height:3em;
	line-height:3em;
	text-align:center;
	font-weight:bold;
	letter-spacing:0.3em;
	font-size:120%;
	}
.box01{
	padding:20px;
	background:#faedf4;
    margin:0 0 30px 0;
	}
.box02{
    height:200px;
    margin:0;
    padding:0;
    background:url(../images/box02-bg.png) left top no-repeat;
    border-bottom:#f8d0c3 solid 1px;
     } 
.box02 h2{
    width:52%;
    margin:0;
    padding:80px 0 0 0;
    font-size:3em;
	letter-spacing:0.3em;
    color:#CC4A63 ;
	font-family: "ヒラギノ明朝 Pro W6","Hiragino Mincho Pro","HG明朝E","ＭＳ Ｐ明朝",serif;
    text-shadow:
           1px  1px 0px #fff,
          -0.5px -0.5px 1px #cac3B0; 
    float:left;
    line-height:0.9em;       
    } 
.box02 h2 span{
    margin-left:0px;
    font-size:0.5em;
	letter-spacing:0.1em;
    line-height:0.7em;
    }
  
.box02 h4{
    height:200px;
  	float:right;
    width:42%;
    font-weight:normal;    
    padding:120px 0 0 0;
    font-size:1.6em; 
	font-family: "ヒラギノ明朝 Pro W6","Hiragino Mincho Pro","HG明朝E","ＭＳ Ｐ明朝",serif;
    text-align:right;
    color:#815b1f; 
    line-height:1.7em;
    text-shadow : rgba(204, 74, 99,0.1) 0 3px 6px, rgba(204, 74, 99,0) 1px 1px 3px;
    -webkit-background-clip : text;
}  
.box02 h4 span{
	font-size:0.8em;
}

.box03{
    margin:0;
    padding:20px;
    border:#f8d0c3 solid 1px;
     }
.box03 h4{
    margin:0 0 10px 0;
    padding: 0 20px;
    background:#f8d0c3 ;
    line-height:2em;
    font-size:1.3em;
    font-weight:normal;
    letter-spacing: 0.2em;
     }      
.box03 h4 a{
    margin:0 15px 0 0;
     }
     
     
     
.box04{
    margin:2px;
    padding:5px;
    border:#f8d0c3 solid 1px;
     }
.box04 h3{
    margin:0 0 10px 0;
    padding: 2px 10px;
    background:#f8d0c3 ;
     }      
.box04 h5{
    margin:0 0 15px 0;
    letter-spacing:0.1em;
    font-size:1.2em;
    line-height:1.2em;
     }     
.box04 p{
    font-size:1.1em;
    line-height:1.2em;
     }
.box04 p span{
    font-weight:800;
     }     
.boxtitle-l1{
    margin-right: 20px;
    font-size:24px;
    line-height:70px;
    color:#3b1e03 ;
    letter-spacing:0.2em;
    padding:0 0 0 0px;
    clear:both;
	font-family: "ヒラギノ明朝 Pro W6","Hiragino Mincho Pro","HG明朝E","ＭＳ Ｐ明朝",serif;
    text-shadow:
           1px  1px 0px #fff,
          -1px -1px 1px #cac3B0;  
    }
.box05{
    margin: 20px 2px 2px 2px;
    border:#CC4A63 solid 1px;
     }
.box06{
	background: #CC4A63;
	padding: 20px;
     }
.box06 h4{
	color: #ffffff;
    text-align: center;
    font-size: 1.4em;
    font-weight:700;
    line-height: 2em;
    margin: 0;
    letter-spacing: 0.3em;
	
}

    	
ul.tri-pink li{
	border-bottom:#cac3B0 solid 0px;
	padding:0 0 0 15px;
	margin-bottom:5px;
	background:url(../images/iconetc/pink_maru.png) left center no-repeat;
	}	
.border-left-pinkest10{
	border-left:10px solid #CC4A63;
	padding-left: 20px;
	margin: 40px 0 30px 0;
	font-size: 18px;
	line-height: 2em;
	font-weight:normal;
	letter-spacing: 0.2em;
	font-family: "ヒラギノ明朝 Pro W6","Hiragino Mincho Pro","HG明朝E","ＭＳ Ｐ明朝",serif;
	}
.border-left-pinkest10 a{ 
	margin-left:1em;
}  
.page-title{
	/*font-family: "ヒラギノ明朝 Pro W6","Hiragino Mincho Pro","HGS明朝E","ＭＳ Ｐ明朝",serif;*/
	padding: 20px 0 20px 20px;
	margin:0px 0 30px 0;
	font-size:40px;
	letter-spacing: 0.3em;
	line-height: 1;
	color: #3b1e03;
	font-weight: normal;
	border:#3b1e03 solid 1px;
    background:#faedf4;
	}
.readmore{
	text-align:right;
    background:url(../images/iconetc/readmore-bg.png) center repeat-x;
}
h3.pagecatch{
	font-family: "ヒラギノ明朝 Pro W6","Hiragino Mincho Pro","HG明朝E","ＭＳ Ｐ明朝",serif;
    padding-top:8px;
	font-size: 20px;
	font-weight: normal;
	line-height: 2em;
    letter-spacing:0.1em; 
	color: #815b1f; 
	border-bottom:solid #cac3B0 1px;   
    text-shadow:
           1px  1px 0px #fff,
          -1px -1px 1px #cac3B0;  
    }
h3.pagecatchs{
	font-family: "ヒラギノ明朝 Pro W6","Hiragino Mincho Pro","HG明朝E","ＭＳ Ｐ明朝",serif;
    padding-top:2px;
	font-size: 17px;
	font-weight: normal;
	line-height: 1.6em;
    letter-spacing:0.1em; 
	color: #815b1f; 
	border-bottom:solid #cac3B0 1px;   
    text-shadow:
           1px  1px 0px #fff,
          -1px -1px 1px #cac3B0;  
    }
h3.pagecatchs a:hover{
	text-decoration:none;
    }       

    
h4.sub-catch{
	font-family: "ヒラギノ明朝 Pro W6","Hiragino Mincho Pro","HG明朝E","ＭＳ Ｐ明朝",serif;
	font-size: 17px;
	color:#804f21;
	text-align:center;
	font-weight:normal;
	line-height: 1.2em;	
	}
.border-brown{
	padding:5px;
	border:solid #3b1e03 1px;
	}
    
.rdate{
	width:100%;
    text-align:right;
    font-size:0.8em;
}
.rdatex{
	width:100%;
    text-align:right;
    font-size:1.1em;
}   
.ldate{
	width:100%;
    font-size:1.1em;
    line-height:1.1em;
    margin:5px 0px;
}    
#service-side,
#service-side ul,
#service-side li #service-side a {
  list-style: none;
  margin: 0;
  padding: 0;
  border: 0;
  font-size: 14px;
  font-family: Helvetica;
  line-height: 1;
}
#service-side {
  width: auto;
}
#service-side ul {
  zoom: 1;
  
  -webkit-border-radius: 0px 0px 4px 4px;
  -moz-border-radius: 0px 0px 4px 4px;
  border-radius: 0px 0px 4px 4px;
  border: 1px solid #f8d0c3;
  -moz-box-shadow: 0 3px 3px rgba(0, 0, 0, 0.1);
  -webkit-box-shadow: 0 3px 3px rgba(0, 0, 0, 0.1);
  box-shadow: 0 1px 2px rgba(0, 0, 0, 0.1);
}
#service-side ul:before {
  content: '';
  display: block;
}
#service-side ul:after {
  content: '';
  display: table;
  clear: both;
}
#service-side a,
#service-side a:link,
#service-side a:visited {
  padding: 5px 10px;
  display: block;
  text-decoration: none;
  color:#3b1e03;
  text-shadow: 0 -1px 1px #f8d0c3;
  border-right: 1px solid #f8d0c3;
  line-height:2em;
  letter-spacing:0.1em;
}
#service-side a:hover {
  color: #815b1f;
}
#service-side li {
  float: left;
  border-right: 1px solid #f8d0c3;
}
#service-side li.current-menu-item,
#service-side li.select,
#service-side li:hover {
 background: #faedf4;
}
#service-side li:first-child {
  border-left: none;
  -webkit-border-radius: 4px 0 0 4px;
  -moz-border-radius: 4px 0 0 4px;
  border-radius: 4px 0 0 4px;
}


/*jimusyogaiyou*/
dl.list-08-gray {
	padding-left:0px;
}

dl.list-08-gray dt {
  width: 80px;
  height:25px;
}

dl.list-08-gray dd {
  margin-left:8em;
  line-height: 2em;
}


/*otoiawase*/    
dl.list-contact{
	padding:20px;
    background:#faedf4;
}
dl.list-contact > dd:after {
    display: table;
    content: "";
    clear: both;
  }

dl.list-contact dt {
  width: 180px;
  margin-right:20px;
  padding:5px 0 0 0;
  }
dl.list-contact dt.cap {
  width: 100%;
  margin:0 0 15px 120px;
  text-align:left;
  padding:5px 0 0 0;
  }
  
.mw_wp_form_preview dl.list-contact dt.cap {
    display:none;
    visibility:hidden;
}   
dl.list-contact dt span{
	color: #CC4A63;
}

dl.list-contact dd{	
  margin:0 0 15px 8em;

}

dl.list-contact dd input.nortxt{	
    width:60%;
}
dl.list-contact dd input[type="text"],
dl.list-contact dd textarea{
	border:1px solid #815b1f;
	padding: 5px;
    font-size:1.3em;
	color: #3b1e03;
	background: #fff;
	
/* Webkit */
	background: -webkit-gradient(
		linear,
		left top,
		left bottom,
		from(#faedf4),
		to(#ffffff)
		);
	
/* Firefox */
	background: -moz-linear-gradient(
		top,
		##faedf4        #ffffff
		);
	
/* IE */
	filter:progid:DXImageTransform.Microsoft.gradient
        (startColorstr=#ffeeeeee,endColorstr=#ffffffff);
	zoom: 1;
}
/*wrap*/
#contents{clear:both;background:#888888;}
#wrap{
	max-width:1000px;
	margin:auto;
	text-align:left;
	clear:both;

    }
.page-width{
		padding:0 0 20px 0;

}
#mapp0 .mapp-canvas{
		margin:0;
        padding:0;
        } 
#main{
	text-align:left;
	overflow:hidden;
    margin-top:30px;
	padding:0px;
	width:74%;
	float:left;
	}
#main-wide{
	float:left;
	text-align:left;
	overflow:hidden;
	padding:20px 0;
	background-color: #fff;
	max-width:1000px;
	}
#main-liquid{width:100%;padding:20px 0;}

/*header*/
#header{
	clear:both;
	}
#site-title{
	margin:0;
padding:0;
width: 308px;
position: absolute; top: 0px; left: 50%;
margin-left: -500px;
height:177px;
background:;
}
#site-title a{float:left;margin:0 10px 0 0;}
#site-description{font-size:12px;font-weight:normal;font-style:normal;line-height:18px;margin:10px 0 0;padding:0;text-align:right;}

/*header-menu

#header-wrap .menu {padding:0;float:right;clear:right;margin:0;}
#header-wrap .menu li{float:left;margin:10px 0 0;}
#header-wrap .menu li a{
	width:100%;
	margin:0 auto;
	height:35px;
	display:block;
	font-size:15px;
	line-height:50px;
	padding:0px;
	margin:0px;
	text-decoration:none;
	text-align:center;
	display:inline-block;
	margin:0px 0 0;
	background:url(../images/iconetc/line001.png) left center no-repeat;}
	}
*/

/*header-menu*/

#header-wrap .menu{
	background:url(../images/menubar01.png);}
width:1000px;



#header-wrap .menu ul{
	padding:0px;
	margin:0px;	
}
#header-wrap .menu li{
	/*float:left;*/
	width:21.5%;
	text-align:center;
	display:inline-block;
	margin:0px 0 0;
	background:url(../images/iconetc/line002.png) left center no-repeat;
	font-family: "ヒラギノ明朝 Pro W6","Hiragino Mincho Pro","HGS明朝E","ＭＳ Ｐ明朝",serif;
	}
	
	
#header-wrap .menu li:first-child{
	width:8.2%;

}	
	
#header-wrap .menu li a{
	color:#1e1e1e;
	width:100%;
	margin:0 auto;
	height:35px;
	display:block;
	font-size:14px;
	font-weight:500;
	line-height:35px;
	padding:0px;
	margin:0px;
	text-decoration:none;
	}
#header-wrap .menu li a:hover{
	color:#804f21;
	background: url(../images/iconetc/line002.png) left center no-repeat #fdf3f3;
	}

#header-wrap .menu li:first-child a:hover{
	background-image: none;
	}
#site-navigation{
	clear:both;
    margin:0;
    border-bottom: 2px solid #CC4A63;
   }
body.home #site-navigation{
	clear:both;
    margin:0;

 }
#main-navigation
 {
	text-align:center;
    max-width:1000px;
    margin:0 auto;
	}
body.home #main-navigation
 {

	}
#main-navigation ul,
#main-navigation li,
#main-navigation span,
#main-navigation a {
  margin: 0;
  padding: 0;
  position: relative;
}

#main-navigation {
  height: 67px;
  border-radius: 5px 5px 0 0;
  -moz-border-radius: 5px 5px 0 0;
  -webkit-border-radius: 5px 5px 0 0;
  background: #ffffff;
  width: auto;
}
#main-navigation:after,
#main-navigation ul:after {
  content: '';
  display: block;
  clear: both;
}
#main-navigation a {
  background: #ffffff;
  color: #000;
  display: inline-block;
  font-family: Helvetica, Arial, Verdana, sans-serif;
  font-size: 12px;
  padding: 0 20px;
  text-decoration: none;
}
#main-navigation ul {
  list-style: none;
  width:100%;
}
#main-navigation ul {
  float: left;

  }
#main-navigation ul li {
  width:23.5%;
  float: left;
}
#main-navigation ul li:first-child{
    width:3.1%;
    padding-bottom:3px;
}
#main-navigation ul li a {
	color:#3b1e03;
	font-size:1.2em;
	font-weight:800;
    letter-spacing:0.1em;
    width:100%;
	line-height:65px;
    text-shadow:
           1px  1px 0px #fff,
          -0.5px -0.5px 1px #cac3B0; 
}
#main-navigation ul li:first-child a {
    width:auto;
    padding: 0 2px;
}
#main-navigation ul li:hover:after {
  content: '';
  display: block;
  width: 0;
  height: 0;
  position: absolute;
  left: 50%;
  bottom: 0;
  border-left: 5px solid transparent;
  border-right: 5px solid transparent;
  border-bottom: 5px solid #cc4a64;
  margin-left: -5px;
}
#main-navigation ul li:first-child a {
  border-radius: 5px 0 0 0;
  -moz-border-radius: 5px 0 0 0;
  -webkit-border-radius: 5px 0 0 0;
}
#main-navigation ul li.current-menu-item:after {
  content: '';
  display: block;
  width: 0;
  height: 0;
  position: absolute;
  left: 50%;
  bottom: 0;
  border-left: 10px solid transparent;
  border-right: 10px solid transparent;
  border-bottom: 10px solid #cc4a64;
  margin-left: -10px;
}
#main-navigation ul li.current-menu-item a {
  -moz-box-shadow: inset 0 0 2px rgba(254,251,253, 0.3);
  -webkit-box-shadow: inset 0 0 2px rgba(254,251,253, 0.3);
  box-shadow: inset 0 0 2px rgba(254,251,253, 0.3);
  background: #fefbfd;
  background: -moz-linear-gradient(top, #ececec 0%, #fefbfd ef 100%);
  background: -webkit-gradient(linear, left top, left bottom, color-stop(0%, #ececec), color-stop(100%, #fefbfd ef));
  background: -webkit-linear-gradient(top, #ececec 0%, #fefbfd ef 100%);
  background: -o-linear-gradient(top, #ececec 0%, #fefbfd ef 100%);
  background: -ms-linear-gradient(top, #ececec 0%, #fefbfd ef 100%);
  background: linear-gradient(top, #ececec 0%, #fefbfd ef 100%);
}
#main-navigation ul li:hover a {
  background: #fefbfd;
  background: -moz-linear-gradient(top, #ececec 0%, #fefbfd ef 100%);
  background: -webkit-gradient(linear, left top, left bottom, color-stop(0%, #ececec), color-stop(100%, #fefbfd ef));
  background: -webkit-linear-gradient(top, #ececec 0%, #fefbfd ef 100%);
  background: -o-linear-gradient(top, #ececec 0%, #fefbfd ef 100%);
  background: -ms-linear-gradient(top, #ececec 0%, #fefbfd ef 100%);
  background: linear-gradient(top, #ececec 0%, #fefbfd ef 100%);
  -moz-box-shadow: inset 0 0 2px rgba(254,251,253, 0.3);
  -webkit-box-shadow: inset 0 0 2px rgba(254,251,253, 0.3);
  box-shadow: inset 0 0 2px rgba(254,251,253, 0.3);
}


ul.tab_nav {
  margin: 0 0 10px 0;
  background:url(../images/mainmanu_bg.png) left center repeat-x;
  width:100%;
  line-height:45px;
  min-height:45px;
}
.tab_nav li {
  cursor: pointer;
  float: left;
  margin: 0 ;
  padding: 0 ;
  width:33%;
  color:#3b1e03;
  font-size:1.3em;
  font-weight:500;
  list-style:url(../images/iconetc/pink_maru.png) inside;
}
.tab_nav li span{
  margin-left:20px;
  font-size:0.8em;
  }
.tab_nav li.select {
  border-top:#CC4A63 3px solid;
}
.disnon {
  display: none;
}
.content_wrap {
  clear: left;
  width: 100%;
  height: auto;
  padding:20px;
  border:2px solid #deccc7;
}

/*top-image*/
#top-image{
	clear:both;
	height:310px;
	background:url(../images/topimage-bg000.png) center top repeat-x;    
	}
#top-image img{width:100%;display:block;}

/*second-image*/
#second-image{
	clear:both;
	padding: 85px 0 0 0;
	background:#fdf9f8;
	}

/*breadcrumb*/
#breadcrumb{
   /* background:url(../images/mainmanu_bg.png) left -120px repeat-x; */
	color:#3b1e03;
	clear:both;
	font-size:12px;
	line-height:20px;
	padding:15px 0 10px 0px;
	}
#breadcrumbs{
	width:1000px;
	margin:0 auto;
   	}    
#breadcrumb li{
	float: left;
	}	
#breadcrumb a{
	color:#3b1e03;
	text-decoration:none;
	}

/*content*/
.hentry{padding:0;overflow:hidden;}
.hentry .pageTitle,
.hentry .pageTitle a{text-decoration:none;font-size:18px;line-height:22px;}
.hentry ul{margin-left:25px;padding-left:0px;}
.hentry ol{margin-left:30px;padding-left:0px;}
.hentry ul li{list-style-type:disc;}
.hentry ol li{list-style-type:decimal;}
.hentry .postmetadata{text-align:right;font-size:12px;clear:both;float:right;line-height:20px;}
.sticky {background:#f8f8f8;margin:0 0 30px;padding:20px;}
.sticky hr{display:none;}

/*homeprofile*/
.banners {
	overflow:hidden;
    text-align:center;
}
.banners li {
	width:25%;
	float:left;
	padding:1%;
}
.banners p {
	padding-bottom:7px;
}
.banners p.font1 {
	font-weight:bold;
	color:#3b1e03;
    font-size:1.5em;
    letter-spacing:0.3em;
	padding:16px 0 7px 0;
}
.banners p.font1 span{
    letter-spacing:0em;
}

.banners .pad {
	padding:0 ;
    text-align:center;
}
/*home News*/

h3.homenews{
    color: #3b1e03;
    font-size: 18px;
    font-weight: 800;
    letter-spacing: 0.1em;
    width: 100%;
    text-shadow: 1px 1px 0px #fff,
     -0.5px -0.5px 1px #cac3B0;
 }

.fnewsbottom{
	background:#CC4A63;
	width:100%;
	padding:5px 2em 3px 3em;
    margin-bottom: 20px;
	}
.fnewsbottom p{
	float: left;
	margin-right: 2em;
    }
.fnewsbottom a{
	margin-left: 2em;
    }
       
.fnewsbottom a.pat01{
	margin-left: 0em;
    position: relative;
    padding: 0 0 5px 20px;
    } 
.fnewsbottom a.pat01:before {
    display: block;
    content: "";
    position: absolute;
    top: 50%;
    left: 0px;
    width: 0;
    height: 0;
    margin-top: -8px;
    border: 5px solid transparent;
    border-left: 8px solid #ffffff;
}

.fnewsbottom p,
.fnewsbottom a{
    color: #ffffff;
    font-size:15px;
    }

.fnewsbottom p span,
.fnewsbottom a span{
    font-size:17px;
    font-weight:600;
    padding: 0 0 0 5px;
}

div.tribrown01{
	line-height: 1.8em;
    font-size:1.3em;
    font-weight:600;
	letter-spacing:0.1em;
    padding: 0 0 5px 20px;
    position: relative;
    color: #815b1f;
}
div.tribrown01:before {
    display: block;
    content: "";
    position: absolute;
    top: 50%;
    left: 0px;
    width: 0;
    height: 0;
    margin-top: -8px;
    border: 5px solid transparent;
    border-left: 5px solid #815b1f;
}


/*pickup FRONT*/
   
#pickup{
	padding: 10px;
    border:#faedf4 5px solid; 
}    
#pickup h3{
	font-size:1.3em;
	padding:0;
    margin:20px 0 0 0;
    line-height:26px;
	}
#pickup h3.summary{
	font-size: 1.6em;
	letter-spacing: 0.2em;
	margin: 0;
	padding: 2px 2px 2px 16px;
	color: #fff;
	background: #CC4A63;
}

#pickup h3 img,
#pickup .point img{
	margin:0 7px 0 0;
	vertical-align:-13%;
    }
#pickup .point{
	font-size: 16px;
    border-bottom:#CC4A63 1px solid;
    margin-bottom:10px;
    }
#pickup .pointbox{
	padding: 0 10px 20px 10px;
    }
div.pickupimg01{
	float: right;
    width:15%; 
    margin-top:-40px; 
    margin-right: 30px;
	}    
    

/*taxnews FRONT*/
dd span.pat01{
	font-size:14px;
	font-weight:800;
	margin: 0 10px 0 15px;
	}



dl.list-tax {
	padding-left:5px;
	font-size:90%;
}

dl.list-tax dt {
  width: 80px;
  min-height:20px;
  text-align: left;  
  white-space: nowrap;
}

dl.list-taxall dt {
  width: 120px;
  min-height:45px;
}
dl.list-taxall dt img{
  margin:0 8px 0 0;
  max-width:20px;
}
dl.list-taxall dd {
  min-height:45px;
}
/*staffblog*/
.staffblog .body{
	line-height: 1.8em;
	padding: 10px;
	font-size:130%;
	}
    
#staffblog-acv {
    border-top:#cac3B0 1px solid;
    margin: 0 0 30px 0;
}
.eventsubtitle{
     font-weight: normal;
     margin:0px 0px 30px 0;
     padding:0 0 0 10px;
     font-size:1.8em;
    border-bottom:#cac3B0 1px solid;
    border-left:#cac3B0 10px solid;
}
#eventlist {
    border:#cac3B0 1px solid;
    margin: 0 10px 20px 0;
}
#eventsublist {
    border-bottom:#cac3B0 1px solid;
    margin: 0 0px 20px 0;
}
#eventlist .eventtitle{
    border-bottom:#cac3B0 2px dotted;
    color:#3b1e03;
    padding:7px 5px;
}
#eventlist .eventtitle h4,
#eventsublist h4{
 font-weight: 700;
 margin:0;
 font-size:1.1em;
}
#eventlist p{
    margin:5px;
}
#staffblog-acv h3,
#eventlist h4{
	margin:10px 0 0 0;
}
#eventlist h4{
	margin:10px 0 15px 0;
    font-size:1.3em;
    line-height:1.6em;
}
#eventlist h4 span{
	font-weight:normal;
}
.staffblog-img,
.eventlist-img{
	float:left;
    width:12%;
}
.staffblog-img img,
.eventlist-img img{
	width:100%;
}
.staffblog-right,
.eventlist-right{
	float:right;
    width:85%;
}
.eventlist-right{
	padding:10px 5px;
}
.staffblog-right p,
#staffblog-acv .body
{
	font-size:1.2em;  
}
.eventlist-right p.eventlist{
	font-size:1em;  
}
/*service*/
#service p{
	line-height: 1.5em;

	}
    
/*page*/
#custumpage p{
	line-height: 1.8em;
    font-size:1.4em;
	margin:0 0 50px 0;
    
}
#custumpage p span{
    font-weight:500;
    font-size:1.1em;
	letter-spacing:0.1em;
    text-shadow: 1px 1px 3px rgba(59,30,3,0.6);
}  
#custumpage ul.list01{
	margin:0 0 30px 0;
}
#custumpage ul.list01 li{
	line-height: 2.3em;
    font-size:1.3em;
    font-weight:600;
	letter-spacing:0.1em;
    padding: 0 0 0px 50px;
    position: relative;
    color: #815b1f;
}


#custumpage ul.list01 li:before {
display: block;
content: "";
position: absolute;
top: 50%;
left: 19px;
width: 10px;
height: 10px;
margin-top: -5px;
border-radius: 50%;
background: #815b1f;
}










  

/*contact*/
.profile-side h4{
	line-height: 1.5em;
	color: #3b1e03;
	text-align:center;
	margin:10px auto;
	letter-spacing:0.3em;
    }

.profile-side h4 span{
	font-size:150%;
	font-weight: bold;
	letter-spacing:0.1em;
	}

.contactpage.input[type='submit']{
	margin:0 0 0 40px;
}

/*navigation*/
.navigation{clear:both;padding:20px 0 0;font-size:11px;line-height:21px;text-align:center;border-top:1px solid #ccc;}
.navigation a{color:#fff;padding:5px 10px;background-color:#999;text-decoration:none;border-radius:5px;-moz-border-radius:5px;padding:5px 10px;}
.navigation a:hover{background-color:#aaa;}
.navigation div.alignleft {float:left;}
.navigation div.alignright {float:right;}

/*wp-pagenavi*/
.wp-pagenavi{clear:both;padding:0;font-size:11px;line-height:21px;text-align:center;}
.wp-pagenavi span.extend {color:#ccc;margin:2px;}
.wp-pagenavi span.current{background-color:#48e;color:#fff;padding:5px 10px;border-radius:5px;-moz-border-radius:5px;margin:2px;}
.wp-pagenavi span.pages{background-color:#ccc;padding:5px 20px;color:#fff;padding:5px 10px;border-radius:5px;-moz-border-radius:5px;margin:2px;}
.wp-pagenavi a{color:#fff;padding:5px 10px;background-color:#999;text-decoration:none;border-radius:5px;-moz-border-radius:5px;padding:5px 10px;margin:0 2px;}
.wp-pagenavi a:hover{background-color:#aaa;}

/*image*/
.thumbnail-align img{float:left;padding:7px;margin:0 20px 20px 0;background-color:#eee;}
img.alignleft{float:left;padding:7px;margin:0 20px 20px 0;background-color:#eee;}
img.alignright{float:right;padding:7px;margin:0 0 20px 20px;background-color:#eee;}
.aligncenter{clear: both;display: block;margin:auto;}
.wp-caption {background: #f1f1f1;line-height: 18px;margin-bottom: 20px;text-align: center;padding:7px 2px;}
.wp-caption.alignleft{float:left;margin:0 15px 15px 0;}
.wp-caption.alignright{float:right;margin:0 0 15px 15px;}
.wp-caption img {margin:0;}
.wp-caption p.wp-caption-text {color: #888;font-size: 12px;margin:0;}
.gallery {margin:0 auto 18px;padding:0 0 25px;}
.gallery .gallery-item {float: left;text-align: center;}
.gallery .gallery-caption {color: #888;font-size: 12px;margin:0;}
.gallery br+br {display: none;}




/*sitemap*/
.sitemap{
	font-size:125%;
	padding : 10px 10px;
    margin : 10px 10px;    
}

.sitemap ul li {
	padding:0 0 0px 20px;
	line-height:3em;
	background:url(../images/iconetc/pink-tri.png) left top no-repeat ;
    border-bottom: 1px solid #cac3B0;
}	

.sitemap ul li ul li{
	padding:0 0 0 20px;
    margin-left:20px;
	margin-bottom:0px;
	background:url(../images/iconetc/pink2-tri.png) left center no-repeat;
    border:none;
	line-height:1.5em;    
}	

/*taxnewssidebar*/

dl.listbr dt{
	margin:0 0 0 5px;
	font-size:11px;
	font-weight:bold;
	background:url(../images/iconetc/pink2-tri-little.png) no-repeat 2px;
	padding-left:15px;
}


dl.listbr dd{
	border-bottom:#cac3B0 solid 1px;
	padding:5px 5px;
	margin-bottom:0px;
    line-height:1.5em;
    font-size:1.1em;
    padding-left:25px;
	}

dl.listbr dd a,
dl.listbr dt a{
	color:#815b1f;
    line-height:1.2em;
	} 

/*taxnewsunder*/
ul.taxnews-side li a{
	background:url(../images/iconetc/pink2-tri-little.png) no-repeat 0 15px 0 0;

}
    
/*taxnews色の関係ない税務ニューススタイル*/ 


/*----------カッコつきUL*/
.kakkonumber{
 counter-reset:item;
 list-style:none;

}
.kakkonumber li:before{
 content:"(" counters(item, "-") ")";
 counter-increment:item;
 margin-right:0.5em;
}
.kakkonumber li{
 padding-left:1.5em;
 text-indent:-1.5em;
  font-size: 16px;
 font-weight: bold;
 line-height: 2.2em;
 margin-left: 1.5em;
}

/*
.cyuuizikou{
    folat: left;
}
.cyuuizikou ul {
    width:20% ;
}
.cyuuizikou li {
    width:80% ;
}
*/

/*
table.cyuuizikou{
	width: 100%;
    background-color:transparent;
	}

table.cyuuizikou tr {
	background-color:transparent;
}
table.cyuuizikou td {
	background-color:transparent;
}
*/


/*sutaffblogsidebar*/
dl.def,
ul.stfctg,
ul.def {
    margin:0 0 20px 0;
    border-left: 1px solid #cac3B0;
    border-right: 1px solid #cac3B0;
    border-bottom: 1px solid #cac3B0;
   }
ul.def li{
	border-bottom:#cac3B0 solid 1px;
	padding:8px 2px;
	margin-bottom:10px;
    line-height:1.2em;
	}
ul.def li:last-child{
	border-bottom:none;
	}    
ul.def li img{
	width:50px;
    margin:0 10px 0 0;
    float;left;
    }

ul.def li a span{
	color:#815b1f;
	}
    
/*-----------------------------------------------*/   
ul.listbr li{
	border-bottom:#cac3B0 solid 1px;
	padding:8px 5px;
	margin-bottom:10px;
    line-height:1.5em;
    font-size:1.1em;
	}

    
ul.listbr li a{
	color:#815b1f;
    line-height:1.2em;
	}    
    
/*-----------------------------------------------*/       
    
ul.stfctg li {
	list-style: none;
    margin:0px;
   }
ul.stfctg li a{
   line-height:56px;
    display:block;
	background:url(../images/staffblogcategory-bg.png) left center no-repeat;
    -moz-background-size:contain;
	background-size:contain;
    color: #815b1f; 
    font-weight:bold;
    text-shadow:
           1px  1px 0px #fff,
          -1px -1px 1px #faedf4;
    padding:0 0 0 20px;
    }
ul.stfctg li a:hover{
	text-decoration:none;
    opacity:0.8;
}
/*side*/
#side{
	overflow:hidden;
	padding:0px;
	margin:30px 0 0 0;
	width:22%;
	float:right;
	}

#side h3{
	color: #815b1f;
	background:url(../images/side-title.png) left center repeat-x;
    line-height:56px;
    -moz-background-size:contain;
	background-size:contain;
    text-align:center;
	margin:0;
    
}







    
/*side box*/  
  
#side .side_pinkbox {
background-color: #FFFFFF;
float: left;
width: 100%;
margin-bottom:25px;
padding-bottom: 22px;
border: 1px solid #faedf4;
}	
	
#side .title_head {
float: left;
height: 12px;
width: 100%;
background: #f8d0c3;
}
#side h4 {
text-align:center;
}
.sidetitle {
clear:both;
color: #3b1e03;
width: 100%;
font-size:110%;
margin: 20px auto;
text-align:center;
padding-top: 3px;
padding-bottom: 1px;
}

	
h4.event-title-side{
	font-size:14px;
	margin-top:10px;
    background:none;
	}	
	
h4.event-title-side a{
	text-decoration:none;
	}		
h4.event-title-side a:hover{
	color:#804f21;
	}
p.event-side{
	padding:5px 10px;
	font-size:95%;
	}	
.side-widget{
	padding:20px 0 0;
	float:left;
	width:22%;
	overflow:hidden;
	}
.side-widget .widget-title{margin:0;font-weight:bold;}
.side-widget ul{margin:0;}
.side-widget ul ul{margin:0;padding:0 0 0 10px;}
.side-widget p{margin:0;}
.side-widget th,.side-widget td{padding:0;text-align:center;}

/*footer*/
#footer{
	margin-top:60px;
	clear:both;
    background:#f8d0c3;
    padding:0;
    min-height:300px;
    color:#3b1e03;
    }
#footer-wrap{
	max-width:1000px;
	margin:auto;
	}
#footer ul li {
	background:url(../images/iconetc/pink-tri-little.png) no-repeat 0 7px;
	padding:0 0 0 12px;
}
#footer ul li a {
	color:#3b1e03;
	text-decoration:none;
}
#footer ul li a:hover {
	color:#815b1f;
} 
#footer ul ul {
	padding:2px 0 2px 0;
}
#footer-bottom{
	max-width:1000px;
	margin:auto;
	padding:10px 0 0;
	}
#copyright{
	text-align:center;
	padding:20px 0 ;
    font-size:11px;
    }


div.pink{
    line-height: 1.8em;
    font-size: 1.4em;
    margin: -30px 0 50px 0;	
    border: 3px solid #faedf4;
    padding: 15px;
    }