body  {background-color : #fafffa;
       margin:0;
       padding:0}

a        {color:#000000;
         text-decoration : none}

a:hover  {text-decoration : underline}

div#container {width:762px;
               line-height :1.5;
               border:solid 1px #002000;
               margin-left:auto;
               margin-right:auto;
               background-image:url(image/sidebak.gif);
               background-repeat:repeat-y}

h1 {font-size:0.75em;
    margin-top:0px;
    margin-bottom:0px}

div#header  {height:98px;
             background-image:url(image/top-image.png);
             margin-top:0px;
             margin-bottom:0px}
 
ul.menu     {font-size:0.8em;
             margin:0;
             padding:0;
             line-height:0;}

ul.menu li  {list-style-type:none;
              float:left;}

ul.menu li a {display:block;
              width:127px;
              line-height:25px;
              text-align:center;
              color:#ffffff;
              background-image:url(image/top-bn6.jpg)}

ul.menu li a:hover {text-decoration : none;
                    background-position:left bottom}

div#content  {float:right;
              width:530px;
              margin-right:20px;
              display:inline}

p#pan   {font-size:0.75em;
         margin-top:3px;
         margin-bottom:5px;
         padding:0}

p#pan a:visited {color:#990000}

div#content img  {margin-top:0px;
                  margin-bottom:20px}

div.box   {font-size:0.9em;
           line-height :1.7;
           width:530px;
           border:solid 1px #002000;
           margin-top:0;
           margin-bottom:20px;
           padding-bottom:20px}

div.box h2   {font-size:1em;
              color:#002000;
              line-height:28px;
              margin-top:0;
              margin-bottom:15px;
              padding-left:20px;
              background-image:url(image/midashi.jpg)}

div.inbox {padding:0 25px}

div.inbox p   {margin-top:15px;
               margin-bottom:0;}

div.box .c {text-align:center}

div.inbox p.c {margin-bottom:20px}

div.inbox .c a {color:red;
                text-decoration:underline}

div.inbox ul  {list-style-type:none;
               margin-top:15px;
               margin-left:0;
               margin-bottom:0;
               padding:0}

div.inbox div {padding:0 20px;}
  
div#back   {font-size:0.8em;
            width:530px}

div#back ul   {margin-top:0;
               padding-bottom:10px}

div#back ul li  {list-style-type:none;
                 text-align:right}

div#back ul li a:visited {color:#990000}

div#sidebar  {float:left;
              width:183px;
              margin-top:5px;
              margin-left:10px;
              margin-bottom:25px;
              display:inline}

div#side2,#side3   {margin-top:20px;
　　 　　      　　 margin-bottom:0px;
                    background-color:#d7ff9b}

div#side3   {padding-left:16.5px;
             padding-right:16.5px;
             padding-bottom:15px;
             padding-top:0px}

div#side2 p  {font-size:0.825em;
              margin-top:2px;
              margin-left:13px;
              margin-bottom:0px}

div#side2 h3 {font-size:0.8em;
              font-weight:normal;
              padding-top:13px;
              margin-left:10px;
              margin-bottom:13px}

div#side2 h4 {font-size:0.8em;
              text-align:center;
              letter-spacing:-1px;
              margin-top:13px;
              margin-bottom:0;
              padding:0}

div#side2 table {border:none;
                 width:170px;
                 margin-top:5px;
                 margin-left:10px;
                 margin-bottom:5px}

div#side2 th  {font-size :0.6em;
               font-weight:normal;
               text-align:left;
               line-height :1.3;
               width:95px;
               padding:0}

div#side2 td  {width:75px;
               border:none;
               font-size:0.8em;
               letter-spacing:3px;
               vertical-align:middle;
               padding:0} 

div#side2 a {text-decoration:underline}

div#side2 span {color:#ff0000;
                text-decoration:underline}

p.right   {text-align:right;
           line-height:1.4;
           padding-right:7px;
           padding-bottom:13px}

div#side2 img  {float:left;
                margin-top:3px;
                margin-left:16px}

div#side3 h5 {font-size:0.8em;
              text-align:center;
              margin-bottom:2px;
              padding-top:5px}

div#side3 iframe {overflow:auto;
                  width:150px;
                  height:200px}

div#side3 p {margin-top:10px;
             margin-bottom:0;
             font-size:0.75em} 

div#side3 img {border:none;
               vertical-align:middle}                   

ul.sidemenu   {font-size:0.85em;
               list-style-type:none;
               margin:0;
               padding:0;
　　　　　　　 line-height:0}

ul.sidemenu li a {display:block;
                  width:163px;
                  line-height:30px;
                  color:#002000;
                  font-weight:bold;
                  padding-left:20px;
                  background-image:url(image/side-gbot.jpg)}

ul.sidemenu li#top a {background-image:url(image/side-gtop.jpg);
                      margin-top:20px}

ul.sidemenu li.up a {background-image:url(image/side-gtop.jpg)}

ul.sidemenu li.tax a {background-image:url(image/side-tmame.jpg)}

ul.sidemenu li.keiri a {background-image:url(image/side-kmame.jpg)}

ul.sidemenu li a:hover {text-decoration:none;
                        background-position:left bottom}

ul.sidesub {font-size:0.8em;
            line-height:1.6;
            margin:5px 0;
            padding:0;
            list-style-type:none}

ul.sidesub li {padding-left:20px}

ul.sidesub li a:visited {color:#990000}

ul.sidesub li.sub {margin-left:20px;padding-left:10px;
                   background-image:url(image/arrow_01c.gif);
                   background-repeat:no-repeat;
                   background-position:0 7px;}

div#footer  {font-size:0.8em;
             width:742px;
             margin-top:0px;
             padding:10px;
             background-color:#d7ff9b;
             clear:both;
             border-top:solid 1px #002000}

div#footer p {margin-top:8px;
              text-align:center}

div#footer a {text-decoration:none}

div#area  {width:674px;
           margin-top:8px;
           margin-left:auto;
           margin-right:auto;
           background-color:#8fbc8f;
           padding:5px 15px}

div#area p {text-align:left}

ul.fmenu     {margin:0;
              padding:0;
              text-align:center}

ul.fmenu li  {display:inline;
              list-style-type:none;
              padding-right:8px}

ul.fmenu li a {color:#002000;text-decoration:underline}

address    {text-align:center;
            font-style:normal}