li#oag a:link,
li#oag a:visited,
li#oag a:active,
li#oag a:hover{
	background:url(../images/menu02_f3.gif) no-repeat;
	text-decoration:none;
}




h3,h4,p{
	margin:0;
}


#cTitle p.marTop{
	margin:5px 0px 0px 0px;
	padding:0px 0px 0px 0px;
	line-height:150%;
}

#oagPh01{
	margin:20px 0px 0px 0px;
	padding:0px 0px 0px 0px;
}



#member{
	clear:both;
	margin:20px 0px 0px 0px;
	padding:0px 0px 0px 90px;
}
#member h3{
	margin:30px 0px 0px 0px;
}
#member p{
	line-height:150%;
	font-size:80%;
	margin:0px 0px 0px 0px;
	padding:0px 0px 0px 0px;
}


.leftLine01{
	margin:25px 0px 0px 80px;
	padding:5px 0px 5px 9px;
	border-left:1px solid #970f00;
	line-height:150%;
	font-size:80%;
}

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

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

.leftLine02{
	clear:both;
	margin:25px 0px 0px 80px;
	padding:5px 0px 5px 9px;
	border-left:1px solid #970f00;
	line-height:150%;
	font-size:80%;
}

.leftLine02 p{
	margin:0;
	padding:10px 0px 8px 0px;
}

#is03{
	margin:0;
	padding:50px 0px 0px 0px;
}

#is03 p{
	margin:0;
	padding:10px 0px 10px 0px;
	line-height:150%;
	font-size:80%;
}

/* あいさつ */

.greetingPh{
	margin:0;
	padding:25px 10px 0px 0px;
	float:left;
}

#profile{
	clear:both;
	margin:0;
	padding:30px 0px 0px 0px;

}

#profile p{
	margin:0;
	padding:10px 0px 0px 130px;
	line-height:150%;
	font-size:80%;
}

#profileTable p{
	margin:0px 0px 3px 0px;
	padding:3px 0px 0px 0px;
	line-height:150%;
	border-top:1px dotted #ccc;
}
#profileTable span{
	color:#970F00;
	font-weight:bold;
	padding:0px 0.5em 0px 0px;
}


/* 会社概要 */

#aboutus01{
	clear:both;
	margin:0;
	padding:30px 0px 0px 0px;
}

#aboutus01 h3{
	margin:0px 0px 10px 0px;
	padding:0px;
}

#aboutus01 table{
	margin:0px 0px 0px 130px;
	padding:0;
}

#aboutus01 table th{
	width:80px;
	font-size:80%;
	line-height:150%;
	font-weight:normal;
	margin:0px 0px 0px 0px;
	padding:10px 0px 10px 0px;
	text-align:left;
	vertical-align:top;
}

#aboutus01 table td{
	width:450px;
	font-size:80%;
	line-height:150%;
	margin:0;
	padding:10px 0px 10px 50px;
}
#aboutus01 h4{
	margin:0px 0px 5px 0px;
	font-size:100%;
	border-bottom:1px dotted #ccc;
}
.line{
	border-bottom:1px solid #ccc;
}

#logo{
	margin:0;
	padding:30px 0px 0px 0px;
}

#logo p{
	width:440px;
	font-size:80%;
	line-height:150%;
	margin:0;
	padding:10px 0px 20px 130px;
}

#logo div{
	width:440px;
	margin:0;
	padding:0px 0px 0px 130px;
}

#logo a{
	margin:0;
}

#access{
	margin:0;
	padding:30px 0px 0px 0px;
}

#access table{
	margin:0px 0px 0px 0px;
	padding:0;
}

#access table th{
	margin:0;
	padding:20px 0px 0px 0px;
	vertical-align:top;
	line-height:150%;
}

#access table td{
	width:450px;
	font-size:80%;
	line-height:150%;
	margin:0;
	padding:20px 0px 0px 50px;
	vertical-align:top;
}
#access em{
	display:block;
	font-style:normal;
	padding:5px;
	border:1px solid #ccc;
}

/* 沿革 */

#outline{
	clear:both;
	margin:0;
	padding:30px 0px 0px 0px;
}

#outline h3{
	font-size:100%;
	font-weight:normal;
	margin:0;
	padding:0px 0px 0px 0px;
}

#outline ul{
	margin:0;
	padding:10px 0px 20px 130px;
}

#outline ul li{
	font-size:80%;
	font-weight:normal;
	margin:0;
	padding:0px 0px 0px 0px;
}

/* ソリューション・フィールド */

#cTitle h3.marMid{
	margin:0;
	padding:10px 0px 0px 0px;
}

.solution{
	clear:both;
	margin:0;
	padding:0px 0px 0px 0px;
}


.solution h3{
	margin:0;
	padding:30px 0px 0px 0px;
	line-height:150%;
}

.solution p{
	margin:30px 0px 0px 80px;
	padding:5px 0px 10px 10px;
	font-size:80%;
	border-left:1px solid #970f00;
	line-height:150%;
}

.solution h4{
	margin:0px 0px 0px 80px;
	padding:10px 0px 5px 10px;
	font-size:80%;
	border-left:1px solid #970f00;
}


/* セミナー紹介 */

#seminar{
	clear:both;
	margin:0;
	padding:30px 0px 0px 0px;
}

#seminar h3{
	font-size:80%;
	font-weight:normal;
	margin:0;
	padding:0px 0px 0px 0px;
	border-bottom:5px solid #ccc;
	line-height:150%;
}

#seminar ul{
	margin:0;
	padding:10px 0px 20px 130px;
}

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

#seminar p{
	font-size:80%;
	margin:0;
	padding:10px 0px 0px 113px;
	line-height:150%;
}
#seminar div.leftLine01{
	margin:15px 0px 0px 113px;
	padding:5px 0px 5px 9px;
	border-left:1px solid #970f00;
	line-height:150%;
	font-size:100%;
}
#seminar div.leftLine01 p{
	padding:0px 0px 5px 0px;
}



/* THEハートフルOAG */

#heartful{
	width:480px;
	clear:both;
	margin:0px 0px 0px 0px;
	padding:30px 0px 30px 90px;
	border-bottom:1px dotted #ccc;
}


.heartfulPh{
	width:140px;
	float:left;
	margin:0px 0px 0px 0px;
	padding:0px 0px 0px 0px;
}

.heartfulTxt{
	width:340px;
	float:right;
	margin:0px 0px 0px 0px;
	padding:0px 0px 0px 0px;
	text-align:left;
}

#heartful h3{
	font-size:100%;
	font-weight:normal;
	margin:0;
	padding:0px 0px 0px 0px;
	line-height:150%;
}

#heartful h3 span{
	font-size:75%;
	line-height:150%;
	padding:0px 0px 0px 10px;
}

#heartful ul{
	margin:0px 0px 0px 0px;
	padding:0px 0px 0px 22px;
	list-style-type:none;
}

#heartful li{
	font-size:80%;
	font-weight:normal;
	margin:0px 0px 0px 0px;
	padding:10px 0px 0px 0px;
	line-height:130%;
}

#heartful li span{
	font-size:85%;
}


#heartful a.pdfIcon{
	padding:0px 0px 5px 22px;
	background:url(../images/icon_pdf.gif) no-repeat 0px 0px;
	line-height:130%;
}

/* OAG税務ニュース */

#oagnews{
	clear:both;
	margin:0px 0px 0px 90px;
	padding:30px 0px 0px 0px;
	border-bottom:1px dotted #ccc;
}

#oagnews div{
	margin:0;
	padding:15px 0px 15px 0px;
	border-top:1px dotted #ccc;
}

#oagnews div a{
	display:block;
	font-size:80%;
}

#oagnews div h3 span{
	font-size:80%;
	line-height:150%;
	padding:0px 0px 0px 10px;
	font-weight:normal;
}

#oagnews div a.pdfIcon{
	padding:0px 0px 5px 25px;
	background:url(../images/icon_pdf.gif) no-repeat 0px 0px;
	line-height:130%;
}

#oagnews p{
	font-size:80%;
	margin:0;
	padding:10px 0px 0px 25px;
	line-height:150%;
}

/* プロフェッショナル・サポート */

#prosupport{
	clear:both;
	margin:0;
	padding:30px 0px 0px 0px;
}

#prosupport p{
	font-size:80%;
	margin:0;
	padding:10px 0px 20px 130px;
	line-height:150%;
}

/* ソリューションカンパニー */

.about02{
	margin:0;
	padding:20px 0px 0px 0px;
}

.about02 p{
	font-size:80%;
	line-height:150%;
	margin:0;
	padding:10px 0px 20px 130px;
}

.about02 div#about02Logos{
	margin:0;
	padding:0px 0px 0px 130px;
}

.about02 div#groupLogo{
	margin-bottom:10px;
	padding:0px 0px 5px 0px;
	text-align:center;
}

.about02 div#groupLogo h4{
	font-size:80%;
	line-height:150%;
	font-weight:normal;
	margin-top:5px;
	padding:3px 0px 20px 0px;
	border-top:1px solid #ccc;
}

.about02 div.about02Logo{
	width:220px;
	margin:0;
	padding:0px 0px 30px 0px;
	float:left;
}

.about02 div.about02Logo h4{
	width:200px;
	font-weight:normal;
	font-size:80%;
	line-height:150%;
	padding:3px 0px 5px 10px;
	border-left:1px solid #970f00;
	text-align:left;
	float:left;
}

/* Adobe Readerダウンロード */

#adobeLeader{
	margin:0;
	padding:30px 0px 20px 0px;
}

#adobeLeaderImg{
	margin:0;
	padding:3px 0px 0px 0px;
	float:left;
}

#adobeLeader p{
	width:400px;
	font-size:80%;
	line-height:150%;
	margin:0;
	padding:0px 45px 20px 0px;
	float:right;
}