/* 入力フォーム共通 */
th,td{
	font-size:80%;
	line-height:150%;
	margin:0px;
	padding:10px;
	text-align:left;
	vertical-align:top;
}
th.label01{
	width:13%;
}
th.label02{
	width:21%;
}
td.data01{
	width:66%;
}

td.focus:hover{
	background-color:#f6f6f6;
}

td.focus input{
	border:none;
}
form{
	margin:0px;
}

#contact01 input,
#contact01 select,
#contact01 textarea{
	border:1px inset #ccc;
}

#contact01 input:focus,
#contact01 select:focus,
#contact01 textarea:focus{
	background-color:#f6f6f6;
}
#contact01 td.focus input{
	border:none;
}
#contact01 div.selectField input{
	border:none;
}
#contact01 td.focus:hover{
	background-color:#f6f6f6;
}



/* 無料面談予約 */

#contents p#category{
	margin:0px;
	padding:0px;
}

#cTitle h1{
	width:300px;
	margin:10px 0px 0px 0px;
	padding:0px 0px 0px 0px;
}

#contact01{
	clear:both;
	margin:0;
	padding:0px 0px 0px 0px;
}

#contact01 h2{
	font-size:80%;
	font-weight:normal;
	margin:0;
	padding:30px 0px 0px 0px;
	border-bottom:5px solid #ccc;
}

#contact01 ul{
	margin-top:10px;
	padding:0px 0px 0px 90px;
}

#contact01 ul li{
	font-size:80%;
	line-height:150%;
	padding:0px 0px 0px 0px;
}

#contact01 p#must{
	font-size:80%;
	margin:0px;
	padding:0px 0px 3px 90px;
}

#contact01 p#must span{
	color:#c00;
}



#contact01 table{
	margin:0px 0px 30px 90px;
	padding:0;
	border-top:1px solid #ccc;
	border-left:1px solid #ccc;
	border-right:1px solid #ccc;
}



#contact01 table th.address2{
	width:65px;
	background-color:#f0f0f0;
	border-bottom:1px solid #ccc;
}

#contact01 table th{
	width:160px;
	font-size:80%;
	font-weight:normal;
	margin:0px;
	padding:10px 10px 10px 10px;
	text-align:right;
	background-color:#f0f0f0;
	border-bottom:1px solid #ccc;
}

#contact01 table th span{
	color:#c00;
}
.must{
	color:#c00;
}

#contact01 table td{
	font-size:80%;
	line-height:150%;
	margin:0px;
	padding:10px 0px 10px 10px;
	border-bottom:1px solid #ccc;
}

#contact01 p{
	font-size:80%;
	line-height:150%;
	margin:0;
	padding:10px 0px 10px 90px;
}

#contact01 td p{
	font-size:100%;
	padding-left:0px;
}

#contact01 div#policy{
	margin:10px 0px 0px 90px;
	padding:15px;
	background-color:#f0f0f0;
	border:1px solid #ccc;
}

#contact01 div#policy p{
	margin:0;
	padding:0px 0px 10px 0px;
}

#contact01 div#policy ol{
	margin-top:0;
	padding:10px 0px 0px 20px;
}

#contact01 ol li{
	font-size:80%;
	margin:0;
	padding:0px 0px 0px 0px;
}

#contact01 ol li ul{
	font-size:125%;
	margin:0;
	padding:10px 0px 20px 15px;
}

#doui{
	margin:0;
	padding:15px 0px 10px 90px;
	text-align:center;
}

div#doui input{
	border:none;
}



/* 無料メール相談 */

#cTitle h2{
	font-size:130%;
	margin:10px 0px 0px 0px;
	padding:0px 0px 0px 0px;
}

#contact02{
	clear:both;
	margin:0;
	padding:0px 0px 0px 0px;
}

#contact01 h3{
	font-size:80%;
	font-weight:normal;
	margin:0;
	padding:30px 0px 0px 0px;
	border-bottom:5px solid #ccc;
}

#contact01 h4{
	font-size:80%;
	font-weight:normal;
	margin:0px 0px 0px 90px;
	padding:10px 0px 0px 0px;
	border-bottom:2px solid #ccc;
}

#contact02 ul{
	margin-top:10px;
	padding:0px 0px 0px 90px;
}

#contact02 ul li{
	font-size:80%;
	padding:0px 0px 0px 0px;
}

#contact02 input,
#contact02 select,
#contact02 textarea{
	border:1px inset #ccc;
}





#contact02 input:focus,
#contact02 select:focus,
#contact02 textarea:focus{
	background-color:#f6f6f6;
}

#contact02 table{
	margin:0px 0px 30px 90px;
	padding:0;
	border-top:1px solid #ccc;
	border-left:1px solid #ccc;
	border-right:1px solid #ccc;
}

#contact02 table th#address{
	width:40px;
	margin:0px;
	padding:10px 10px 0px 10px;
	vertical-align:top;
	text-align:center;
}

#contact02 table th.address2{
	width:65px;
	margin:0px;
	padding:0px 10px 0px 0px;
	background-color:#f0f0f0;
	border-bottom:1px solid #ccc;
}

#contact02 table th{
	width:145px;
	font-size:80%;
	font-weight:normal;
	margin:0px;
	padding:10px 10px 10px 10px;
	text-align:right;
	background-color:#f0f0f0;
	border-bottom:1px solid #ccc;
}

#contact02 span{
	color:#c00;
}

#contact02 table td{
	font-size:80%;
	margin:0px;
	padding:10px 0px 10px 10px;
	border-bottom:1px solid #ccc;
}

#contact02 table td p{
	font-size:100%;
	margin:0px;
	padding:10px 0px 10px 0px;
}

#contact02 p{
	font-size:80%;
	margin:0;
	padding:10px 0px 10px 90px;
}

#contact02 div#policy{
	margin:10px 0px 0px 90px;
	padding:15px;
	background-color:#f0f0f0;
	border:1px solid #ccc;
}

#contact02 div#policy p{
	margin:0;
	padding:0px 0px 10px 0px;
}

#contact02 div#policy ol{
	margin-top:0;
	padding:10px 0px 0px 20px;
}

#contact02 ol li{
	font-size:80%;
	margin:0;
	padding:0px 0px 0px 0px;
}

#contact02 ol li ul{
	font-size:125%;
	margin:0;
	padding:10px 0px 20px 15px;
}

#contact02 p#must{
	font-size:80%;
	margin:0px;
	padding:0px 0px 3px 90px;
}

#contact02 p#must span{
	color:#c00;
}


#submitArea{
	margin:0;
	padding:15px 0px 10px 90px;
	text-align:center;
}

#submitArea input{
	border:none;
	margin:0;
	padding:10px 20px;
	border-right:2px solid #999;
	border-bottom:2px solid #999;
	border-left:1px solid #ccc;
	border-top:1px solid #ccc;
}
#submitArea input.submit{
	color:white;
	background:#890C08;
}



/* 無料電話相談 */

#cTitle h2{
	font-size:130%;
	margin:10px 0px 0px 0px;
	padding:0px 0px 0px 0px;
}

#contactTel{
	clear:both;
	margin:50px 0px 0px 0px;
	padding:0px 0px 12px 0px;
	background-color:#f0f0f0;
	border:1px solid #ccc;
}

#contactTel h2{
	margin:12px 0px 0px 12px;
}

#contactTel h3{
	margin:8px 0px 0px 0px;
}


#contactTel p{
	font-size:90%;
	font-weight:normal;
	margin:12px 0px 0px 0px;
	padding:0px 0px 0px 0px;
	line-height:150%;
}



/* 入力フォーム共通2 */
div.selectField input{
	border:none;
	margin-right:3px ;
}
div.selectField span{
	margin-right:10px;
}


/* ご相談事例のご紹介 */

#case{
	clear:both;
	margin:0;
	padding:0px 0px 0px 0px;
}

#case h2{
	font-size:90%;
	font-weight:bold;
	margin:0;
	padding:40px 0px 0px 0px;
	border-bottom:5px solid #ccc;
}

#case h3{
	font-size:90%;
	font-weight:bold;
	margin:0px 0px 0px 90px;
	padding:15px 0px 0px 0px;
	border-bottom:2px solid #ccc;
}

#case p{
	width:420px;
	font-size:90%;
	font-weight:normal;
	margin:0;
	padding:10px 0px 0px 0px;
	line-height:150%;
}


#case p.answer{
	font-size:90%;
	font-weight:normal;
	margin:0;
	padding:10px 0px 0px 90px;
}


#cMenu ul li.on03{
	margin:0px 0px 0px 0px;
	padding:0px 0px 0px 15px;
	background:url(../images/arrow-o.gif) no-repeat 0px 6px;
}

/* 顧問税理士をお持ちの方 */

#consulting01{
	clear:both;
	margin:0;
	padding:0px 0px 0px 0px;
}

#consulting01 p{
	font-size:80%;
	line-height:150%;
	font-weight:normal;
	margin:0;
	padding:10px 0px 0px 0px;
}

/* 申告相談のタイミング */

#consulting02{
	clear:both;
	width:345px;;
	margin:0;
	padding:0px 0px 0px 0px;
	float:left;
}

#consulting02 h2{
	line-height:0%;
	margin:0;
	padding:0;
}

#consulting02 ul{
	margin:0px 0px 0px 0px;
	padding:7px 0px 20px 0px;
	background:url(../images/consulting02_bg01.gif) repeat-y;
}

#consulting02 ul.bgNone{
	margin:0px 0px 0px 0px;
	padding:7px 0px 20px 0px;
	background:none;
}

#consulting02 ul li{
	font-size:80%;
	margin:0px;
	padding:0px 0px 0px 0px;
	list-style-type:none;
	line-height:150%;
}

#consulting02 p{
	font-size:80%;
	margin:0;
	padding:15px 0px 0px 0px;
}

#timing{
	width:215px;;
	margin:0;
	padding:30px 0px 0px 0px;
	float:right;
}

.timingBox{
	margin-top:10px;
	padding:0px 0px 0px 0px;
	background:url(../images/consulting02_bg02.jpg) repeat-y;
}

div#timing div.timingBox h4{
	font-size:90%;
	font-weight:bold;
	margin:0px 10px 0px 30px;
	padding:0px 0px 5px 0px;
	border-bottom:1px solid #ccc;
	line-height:150%;
}

.timingBox p{
	font-size:80%;
	font-weight:normal;
	margin:0;
	padding:10px 10px 0px 30px;
	line-height:150%;
}





/* ご相談窓口トップ
############################## */
.consultingTopic{
	clear:both;
	margin:0px 0px 0px 0px;
	padding:0px 0px 0px 90px;
}

.consultingTopic h3{
	margin:25px 0px 0px 0px;
}

.consultingTopic p{
	line-height:150%;
	font-size:80%;
	margin:10px 0px 0px 0px;
	padding:0px 0px 0px 0px;
}

.consultingTopic h4{
	margin:10px 0px 0px 0px;
}



.consultingContent{
	clear:both;
	font-size:80%;
	line-height:150%;
	margin:30px 0px 0px 80px;
	padding:5px 0px 5px 0px;
	border-left:1px solid #970f00;
	border-bottom:1px solid white;
}



.consultingContent h3{
	margin:0px 0px 0px 9px;
}

.consultingContent p{
	margin:5px 0px 0px 9px;
}


.txtLeft{
	width:350px;
	margin:0;
	padding-top:10px;
}

.phRight{
	margin:0;
	padding-top:10px;
	float:right;
}