/**/
td#headimg h1, td#headimg p {
	display: none;
	font-size: 12px;
	line-height: 16px;
	margin: 0px;
	padding: 0px;
}
/*汎用設定
−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−*/
/*角丸トップ*/
div.kmtop {
	background-image: url(img_general/kadomaru_top.gif);
	background-repeat: no-repeat;
	background-position: left top;
}
/*角丸エンド*/
div.kmend {
	background-image: url(img_general/kadomaru_end.gif);
	background-repeat: no-repeat;
	background-position: left bottom;
	padding: 0px;
	height: 20px;
	width: 460px;
	margin-top: 0px;
}
/*非表示*/
.hidden, div p.hidden {
	display: none;
}
/*パンクズリスト*/
p#pankuzu {
	font-size: 10px;
	color: #666;
	line-height: 12px;
	margin-bottom: 10px;
	border-bottom: 1px solid #000;
	padding-bottom: 5px;
}
p#pankuzu strong{
	font-weight: normal;
	color: #000;
}
p#pankuzu a{
	color: #69F;
	text-decoration: underline;
}
p#pankuzu a:hover{
	color: #F63;
	text-decoration: none;
}
/*キャッチコピー付き事務所名ブロック*/
div.catchcopy {
	margin: 0px 0px 6px 80px;
	padding-left: 7px;
	border-left: 2px solid #09F;
}
div.catchcopy p, p#ccP {
	margin: 0px;
	font-size: 14px;
}
div.catchcopy p strong, p#ccP strong {
	font-size: 14px;
	font-weight: normal;
	color: #09F;
}
div.catchcopy h3, p#ccH3 {
	font-size: 14px;
	margin: 6px 0px;
	padding-left: 20px;
	background-image: none;
	text-indent: 0pt;
}
div.catchcopy h3 strong, p#ccH3 strong {
	font-size: 22px;
	font-weight: normal;
	line-height: 24px;
	color: #06C;
}
div.catchcopy h3 em, p#ccH3 em {
	font-size: 18px;
	font-style: normal;
}



/*サイトキャッチ「...肝に銘じております。」*/
h2#kimo {
	background-image: url(img_general/sitecatch_koso.gif);
	background-repeat: no-repeat;
	background-position: left top;
	height: 60px;
	width: 360px;
	text-indent: -9999px;
	margin-bottom: 36px;
	display: block;
}

/*ページタイトル(H3)から始まる最初のコピーブロック
−−−−−−−−−−−−−−−−−−−−−−−−−*/
/*−囲みケイの設定−*/
div#titleblock {
	background-image: url(img_toppage/waku_top.gif);
	background-repeat: no-repeat;
	background-position: left top;
	padding: 0px;
	margin-bottom: 12px;
	margin-top: 0px;
}
div#titleblockin {
	background-image: url(img_toppage/waku_end.gif);
	background-repeat: no-repeat;
	background-position: left bottom;
	margin: 0px;
	padding-bottom: 18px;
}
/*−中の段落設定：左下げ−*/
div#titleblockin p{
	margin: 0px 25px 0px 25px;
}
div#titleblockin h4{
	margin: 0px 25px 6px 25px;
}



/*チェックマーク付：経営計画・etax
−−−−−−−−−−−−−−−−−−−−−−−−−*/
div.checklist {
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #CCC;
}
div.checklist p{
	background-image: url(img_general/checkicon.gif);
	background-repeat: no-repeat;
	background-position: left center;
	padding-left: 35px;
	margin: 0px;
	padding-top: 5px;
	border-top-width: 1px;
	border-top-style: solid;
	border-top-color: #CCC;
	border-right-color: #CCC;
	border-bottom-color: #CCC;
	border-left-color: #CCC;
	padding-bottom: 5px;
}
/*−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−*/
/*セクション分けのドット「:」*/
p.blank {
	text-align: center;
	margin: 20px 0px;
	height: 30px;
	background-image: url(img_general/blankdot.gif);
	background-repeat: no-repeat;
	background-position: center top;
	text-indent: -9999px;
	display: block;
}
/*セールスしません*/
div#nosales {
	background-image: url(img_general/bgbarH40_9CF.gif);
	display: block;
	width: 460px;
	height: 40px;
	color: #039;
	background-repeat: no-repeat;
	background-position: left top;
}
div#nosales p {
	font-size: 14px;
	line-height: 15px;
	padding-top: 12px;
	padding-right: 12px;
	padding-left: 14px;
}
div#nosales p strong {
	color: #F30;
	font-weight: normal;
}
/*お問合せください部*/
/*福岡で...を非表示*/
div#callfukuoka {
	display: none;
}

/*−−−CALL*/
div#contact {
	margin-top: 0px;
}
div#contact h3{
	background-image: url(img_general/call_phone.gif);
	background-repeat: no-repeat;
	background-position: left top;
	text-indent: -9999px;
	display: block;
	height: 70px;
	width: 460px;
	margin-bottom: 10px;
}
div#contact p{
	margin: 0px 0px 12px 75px;
}
div#contact p#number{
	background-image: url(img_general/telnumber.gif);
	background-repeat: no-repeat;
	background-position: left top;
	height: 80px;
	width: 360px;
	text-indent: -9999px;
	display: block;
	margin: 0px 0px 0px 75px;	
}
div#contact p#photo{
	background-image: url(img_general/operate.jpg);
	background-repeat: no-repeat;
	background-position: left top;
	height: 140px;
	width: 350px;
	margin-left: 75px;
	text-indent: -9999px;
	display: block;
	margin-top: 0px;
}
div#contact p#say{
	padding: 8px;
	border: 1px solid #6CF;
	background-color: #FFFFEE;
	color: #333;
}
div#contact p#say strong{
	font-size: 14px;
	color: #F60;
	font-weight: normal;
}


/*−−−internet*/
div#internet h3{
	background-image: url(img_general/internet.gif);
	background-repeat: no-repeat;
	background-position: left;
	height: 70px;
	width: 460px;
	text-indent: -9999px;
	display: block;
}
div#internet p{
	margin-left: 75px;
	margin-top: 5px;
}
div#internet a{
	background-image: url(img_general/net_click.gif);
	background-repeat: no-repeat;
	background-position: left top;
	height: 32px;
	width: 190px;
	text-indent: -9999px;
	display: block;
}
div#internet a:hover{
	background-position: bottom;
}

/*テキストナビ部　設定*/
td#txtnavi {
	padding-left: 110px;
	padding-top: 12px;
	padding-bottom: 12px;
	border-width: 1px;
	border-color: CED;
	border-top-style: solid;
	border-bottom-style: solid;
}
td#txtnavi p{
	font-size: 12px;
	line-height: 18px;
	margin: 0px 0px 6px;
	padding: 0px;
}
td#txtnavi a{
}

/*フッタ部(住所部とテキストCM部)　設定*/
div#footabout {
	border-top-width: 1px;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-bottom-style: solid;
	border-top-color: #CED;
	border-right-color: #CED;
	border-bottom-color: #CED;
	border-left-color: #CED;
	margin-bottom: 10px;
	padding-bottom: 24px;
	background-image: url(img_general/office.jpg);
	background-repeat: no-repeat;
	background-position: right bottom;
/*背景に事務所外観画像*/

}

td#footer {
	padding-top: 20px;
}
td#footer p {
	margin-left: 110px;
	margin-bottom: 12px;
}
td#footer h3 {
	font-size: 24px;
	font-weight: normal;
	padding-left: 110px;
	margin-bottom: 10px;
	background-image: url(img_general/foot_namebg.gif);
	background-repeat: no-repeat;
	background-position: left center;
}
/*TKC認定事務所*/
table#tkc {
	background-color: #FFF;
	border-width: 1px;
	border-top-style: solid;
	border-right-style: solid;
	border-color: #FC0;
	margin: 30px 0px 0px 15px;
}
table#tkc td {
	border-width: 1px;
	border-bottom-style: solid;
	border-left-style: solid;
	border-color: #FC0;
	padding: 3px 10px;
}
td#tkc1 {
	font-size: 14px;
	line-height: 16px;
	color: #444;
	background-color: #FFC;
}
td#tkc2 {
	text-align: center;
}
td#tkc3 {
	font-size: 10px;
	line-height: 15px;
	color: #333;
}

/*コピーライト部　設定*/
td#copyright {
	text-align: center;
	padding: 7px 0px 7px 0px;
	border-width: 2px;
	border-top-style: solid;
	border-color: #CED;
}
td#copyright p{
	margin: 0px;
}