/*
+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
原則として、許可なしの再配布は禁止させていただきます。
HTML内のdesigned byは外さないでください。
ご不明な点は、http://www.s-hoshino.com/info.htmlのフォームよりお問い合わせください。
よろしくお願いします！(・∀・)/
+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
*/

* {
	padding:0;
	font-size: 14px;
	line-height: 140%;
	margin: 0;
	font-family: Verdana, Arial, sans-serif;
	background-image: none;
}

BODY {
	background-color : #9fdfdf;
	background-repeat : repeat;
	background-attachment: fixed;
	background-image : url(image/top_bg.jpg);
	margin:0px;
	padding:0px;
	text-align:center; 
}

A {
	color : blue;
}

a:hover {
	text-decoration: none;
}

a img {
	border:none;
}

hr {
	clear: both;
	height: 1px;
}

STRONG {
	color : red;
}.White{
	color : white;
}.Red{
	color : red;
}.Green{
	color : green;
}.Blue{
	color : blue;
}.Purole{
	color : purple;
}


.chui {
	
	color: #FF0000;
  font-weight : bold;
}


/*
ベース
-------------------------------------------------------------------*/
#base {
	width:800px;
	margin-top: 0px;
	border : solid;border-bottom-color : #000000;border-top-width : 1px;border-right-width : 1px;border-bottom-width : 1px;border-left-width : 1px;
	margin-left:auto;
	margin-right:auto; 
	text-align : left;
	box-shadow: 3px 3px 3px #888;
}

#wrap {
	float: left;
	padding: 5px;
	margin-top: 5px;
}


/*
ヘッダー
-------------------------------------------------------------------*/

#header {
	width : 800px;
	height : 80px;
	background-image : url(image/umi.jpg);
	border-top-width: 2px;
	border-top-style: solid;
	border-top-color: #666666;
  border-bottom-width : 2px;
  border-bottom-style : solid;
  border-bottom-color : #666666;
}


#header H1 A {
	display: block;
	text-decoration: none;
	text-shadow: 2px 2px 4px #666;

	margin-left: 15px;
	padding-top: 15px;
	font-size : 30px;
	line-height: 33px;
	color : black;
	font-weight : bold;
	text-align : center;
	width : 780px;


}#header H2 A {
	display: block;
	text-decoration: none;
	width : 600px;
	margin-left: 35px;
	padding-top : 0px;
	font-size : 20px;
	line-height: 33px;
	color : blue;
  font-weight : bold;
  text-align : center;
}#header H3 A {
	display: block;
	text-decoration: none;
	width : 600px;
	margin-left: 35px;
	padding-top : 0px;
	font-size : 14px;
	line-height: 33px;
	color : red;
  font-weight : bold;
  text-align : center;
}

#header #sub {
	font-size: 12px;
	color : red;
	margin-left: 35px;
  
}


/*ナビゲーション
----------------------------------------------- */
#nav {
	padding: 5px;
	background-color: #393939;
	border-top-width: 2px;
	border-bottom-width: 2px;
	border-top-style: solid;
	border-bottom-style: solid;
	border-top-color: #000000;
	border-bottom-color: #000000;
}

#nav ul {
	list-style-type:none;
	display: block;
	margin-left: 10px;
  }
  

#nav li {
	display: inline;
	padding-left: 22px;
	padding-right: 20px;
	background-image: url(image/c_li.gif);
	background-repeat: no-repeat;
	background-position: 10px center;
	border-right-width: 1px;
	border-right-style: solid;
	border-right-color: #FFFFFF;
  }
  
#nav a {
	color: #FFFFFF;
	font-size: 10px;
	line-height: 20px;
	letter-spacing: 0.1em;
	text-decoration: none;
}

#nav a:hover {
	color: #FFFF66;
	text-decoration: underline;
}


/*
コンテンツ
-------------------------------------------------------------------*/

#contents {
	width : 610px;
	float: right;
  

  
  
  

  background-color : #ece9c6;
border-width : 1px 1px 1px 1px;border-style : solid solid solid solid;border-color : black black black black;}

#contents P{
	
	
	
	
	
	line-height : 120%;
	
	
	
	

  
}.b2{
	
	
	
	
	
	line-height: 20px;
	
	
	
	

  

  font-size : 120%;
  font-weight : bold;
}.b1{
	padding-top: 5px;
	padding-bottom: 5px;
	
	margin-right : 5px;
	margin-left : 5px;
	line-height: 20px;
	padding-right : 10px;
	padding-left : 10px;
	margin-top : 5px;
	margin-bottom : 5px;
border-width : 1px 1px 1px 1px;border-style : solid solid solid solid;border-color : gray gray gray gray;
  
  background-color : #ffffff;
}#contents P CENTER{
	padding-top: 5px;
	padding-bottom: 5px;
	background-image: url(image/note_line.gif);
	margin-right: 30px;
	margin-left: 30px;
	line-height: 20px;
	padding-right: 10px;
	padding-left: 10px;
	margin-top: 10px;
	margin-bottom: 10px;
  text-align : center;
}

#contents H2{
	font-size : 28px;
	padding-left: 10px;
	color : #ff3300;
	
	margin-bottom: 5px;
	margin-right: 10px;
	margin-left: 5px;
	font-weight : normal;
	border-left-width: 7px;
	border-left-style : none;
	
	border-bottom-width : 0px;
	
	border-bottom-color: #EAEAEA;
	
	padding-bottom: 2px;
  

  text-align : center;
}


#contents H3{
	font-size : 20px;
	border-left-width : 5px;
	border-left-style: solid;
	border-left-color : #ff3300;
	padding-left: 7px;
	color : #ff3300;
	line-height : 20px;
	margin-top : 10px;
	
	margin-left : 5px;
  
  

  
  border-bottom-width : 1px;
  border-bottom-style : solid;
  border-bottom-color : #ff3300;
  padding-bottom : 2px;
  margin-bottom : 5px;
}



#contents H4 {
	font-size : 120%;
	
	
	
	
	
	
	
	
	

  color : blue;
}

#contents ul {
	margin-left: 30px;
	list-style-type: none;
}
#contents li a {
	font-size: 12px;
}


#contents #c_pad {
	padding: 10px;
}

#contents #c_pad p a {
	line-height: 20px;
}

#contents #c_pad p strong {
	line-height: 20px;
}

#contents #top_img {
	
	
	background-color: #999999;
	
	background-repeat: no-repeat;
	background-position: center center;
	
  height : 240px;
}

#contents #c_pad #top_img p {
	font-size: 10px;
	color: #999999;
	background-image: none;
	margin-top: 120px;
	margin-left: 20px;
	margin-right: 300px;
}

#contents #c_pad .top_left {
	float: left;
	padding: 20px;
}

#contents #c_pad .p_img {
	text-align: center;
	padding-top: 10px;
	padding-bottom: 10px;
}

/*
テーブル
-------------------------------------------------------------------*/

#contents #c_pad TABLE {
	width : 580px;
	margin-top: 5px;
	margin-right: auto;
	margin-bottom: 5px;
	margin-left: auto;
}
#contents #c_pad table td {
	padding: 5px;
	border: 1px solid #EAE8DF;
}
#contents #c_pad table th {
	background-color: #EFEDE7;
	padding: 7px;
}
#contents #c_pad form table th {
	width: 127px;
}

/*
パンくずリスト
-------------------------------------------------------------------*/
#contents #pan {
	padding: 5px;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #EAEAEA;
}
#contents #pan a {
	margin-right: 7px;
	margin-left: 7px;
}
#contents #pan strong {
	margin-left: 7px;
}

/*
サイド・メニュー
-------------------------------------------------------------------*/
#side {
	float: left;
	width: 170px;
}

#side li {
	list-style-type: none;
}

#side_d {
	padding-top: 2px;
	
	width : 160px;
	margin-right: auto;
	margin-left: auto;
	
	border : 1px solid #3e3e3e;
	background-color : #eceec6;
  margin-top : 1px;
}

#side_d H3 {
	display: block;
	width : 160px;
	line-height: 20px;
	color : #ff3300;
	margin-right: auto;
	margin-left: auto;
	margin-bottom: 0px;
	
	font-size: 12px;
	padding-top : 0px;
	text-align : left;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #000000;
	

  text-indent : 10px;
  border-top-width : 1px;
  border-top-color : #000000;
  border-top-style : solid;
}

#side_d H3 A {
  text-align : center;

}

#side_d ul {
	margin-bottom: 5px;
}

#side_d LI A {
	display: block;
	width : 130px;
	font-size: 12px;
	text-decoration:underline;
	
	line-height: 17px;
	margin-right: auto;
	margin-left: auto;
	
	
	padding-bottom : 2px;
	background-image : url(image/btn1.gif);
	background-repeat: no-repeat;
	
	padding-top : 2px;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #D5D1AA;
	background-position : 10px center;
	border-top-width: 1px;
	border-top-style: solid;
	border-top-color: #FAFAF5;
  

  
  padding-left : 25px;
}#side_d H1{
	display: block;
	width:120px;
	font-size : 14px;
	
	color : #ff3300;
	line-height: 17px;
	margin-right: auto;
	
	padding-right : 10px;
	
	
	
	background-repeat: no-repeat;
	background-color: #E8E6D0;
	
	
	
	
	background-position : 0px center;
	
	
	
  

  font-weight : bold;
  padding-left : 10px;
  margin-left : auto;
}


#side_d li a:hover {
	background-color: #FCF9E4;
	color: #000000;
	text-decoration: none;
}


#side img {
	border:none;
}

#side p {
	padding: 10px;
}

#side p a {
	font-size:10px;
	background-color: #E2DECF;
	display: block;
	padding: 10px;
	line-height: 15px;
	border: 2px solid #C6BCB0;
}


/*
フッタメニュー
-------------------------------------------------------------------*/

#f_menu {
	clear: both;
	text-align: center;
	height : 30px;
	background-repeat: repeat-x;
	
	
	
}

#f_menu p {
	font-size: 10px;
	color: #333333;
}

#f_menu #design {
	font-size: 10px;
	color: #777777;
}
#f_menu #design a {
	font-size: 10px;
	color: #777777;
}




/*
コピーライト
-------------------------------------------------------------------*/

address {
	font-style: normal;
	color: #FFFFFF;
	text-align: center;
	padding-top: 5px;
	padding-bottom: 5px;
	display: block;
	background-color: #222222;
	font-size: 10px;
}
CENTER{
  text-align : center;
}
.Size20{
  font-size : 20px;
}.Size110P{
  font-size : 110%;
}.Size120P{
  font-size : 120%;
}.Size130P{
  font-size : 130%;
}.Size140P{
  font-size : 140%;
}.Size150P{
  font-size : 150%;
}.Size160P{
  font-size : 160%;
}.Size170P{
  font-size : 170%;
}.Size180P{
  font-size : 180%;
}.Size190P{
  font-size : 190%;
}.Size200P{
  font-size : 200%;
}.Size250P{
  font-size : 250%;
}.Size300P{
  font-size : 300%;
}.Size28{
  font-size : 28px;
}.Size24{
  font-size : 24px;
}.Size32Red{
  font-size : 32px;
  color : red;
}.Size24Blue{
  font-size : 24px;
  color : blue;
  padding-top : 1px;
}.Size24Green{
  font-size : 24px;
  color : green;
}.Size32{
  font-size : 32px;
  
}

/*
税金　関連の説明補助
-------------------------------------------------------------------*/
.taxdesc {
	font-style: normal;
	color: #0044FF;
	font-size: 70%;
}
.prodesc {
	font-style: normal;
	color: #222222;
	font-size: 80%;
}