@charset "euc-jp";
#t_header01 {
	display: inline;
	height: 100px;
	width: 600px;
	float: left;
	margin-left: 45px;
	background: url(../../images/h_collectmoney_sub.jpg);
	margin-bottom: 10px;
}
#t_header02 {
	display: inline;
	height: 100px;
	width: 600px;
	float: left;
	margin-left: 45px;
	background: url(../../images/h_taxmatters.jpg);
	margin-bottom: 10px;
}
#t_header03 {
	display: inline;
	height: 100px;
	width: 600px;
	float: left;
	margin-left: 45px;
	background: url(../../images/h_taxmatters_01.jpg);
	margin-bottom: 10px;
}
#t_header04 {
	display: inline;
	height: 100px;
	width: 600px;
	float: left;
	margin-left: 45px;
	background: url(../../images/h_taxmatters_02.jpg);
	margin-bottom: 10px;
}
#t_header05 {
	display: inline;
	height: 100px;
	width: 600px;
	float: left;
	margin-left: 45px;
	background: url(../../images/h_taxmatters_03.jpg);
	margin-bottom: 10px;
}
#t_header06 {
	display: inline;
	height: 100px;
	width: 600px;
	float: left;
	margin-left: 45px;
	background: url(../../images/h_taxmatters_04.jpg);
	margin-bottom: 10px;
}
#t_header07 {
	display: inline;
	height: 100px;
	width: 600px;
	float: left;
	margin-left: 45px;
	background: url(../../images/h_taxmatters_05.jpg);
	margin-bottom: 10px;
}
#t_header08 {
	display: inline;
	height: 100px;
	width: 600px;
	float: left;
	margin-left: 45px;
	background: url(../../images/h_taxmatters_06.jpg);
	margin-bottom: 10px;
}
#t_header09 {
	display: inline;
	height: 100px;
	width: 600px;
	float: left;
	margin-left: 45px;
	background: url(../../images/h_taxmatters_07.jpg);
	margin-bottom: 10px;
}
.navi {
	margin-left: 90px;
	margin-bottom: 10px;
	list-style: inside;
}
#title01 {
	background: url(../../images/title_bg.gif);
	display: inline;
	float: left;
	height: 23px;
	width: 590px;
	color: #FFFFFF;
	padding-left: 10px;
	line-height: 23px;
	margin-left: 45px;
	font-size: 15px;
	font-weight: bold;
	margin-bottom: 10px;
}
.box {
	float: left;
	height: auto;
	width: 600px;
	margin-left: 45px;
	font-size: 12px;
	line-height: 16px;
	margin-bottom: 30px;
	display: inline;
}
table.duty {
	width: 520px;
	margin-left: 20px;
	border-top-width: 1px;
	border-left-width: 1px;
	border-top-style: solid;
	border-left-style: solid;
	border-top-color: #808080;
	border-left-color: #808080;
	margin-top: 10px;
	margin-bottom: 20px;
	border-collapse:collapse;
}
.duty th {
	background-color: #F0F0F0;
	width: 160px;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-right-color: #808080;
	border-bottom-color: #808080;
}
.duty td {
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-right-color: #808080;
	border-bottom-color: #808080;
	padding: 4px;
}
#tax_li01 li {
	float: left;
	list-style: none;
}
#tax_li01    a {
	float: left;
	list-style: url(none) none inside;
	height: 20px;
	width: 430px;
	display: block;
	margin-top: 15px;
	margin-bottom: 15px;
	margin-left: 20px;
}

#st_tax01_a  a {
	background-image: url(../../images/st_taxmatters_01_a.jpg);
}
#st_tax01_b a {
	background-image: url(../../images/st_taxmatters_01_b.jpg);
}
#st_tax01_c a {
	background-image: url(../../images/st_taxmatters_01_c.jpg);
}
#st_tax01_d a {
	background-image: url(../../images/st_taxmatters_01_d.jpg);
}
#st_tax01_e a {
	background-image: url(../../images/st_taxmatters_01_e.jpg);
}
#tax_li02  li {
	float: left;
	list-style: none;
}
#tax_li02     a {
	float: left;
	list-style: url(none) none inside;
	height: 20px;
	width: 400px;
	display: block;
	margin-top: 15px;
	margin-bottom: 15px;
	margin-left: 20px;
}
#st_tax02_a a {
	background-image: url(../../images/st_taxmatters_02_a.jpg);
}
#st_tax02_b a {
	background-image: url(../../images/st_taxmatters_02_b.jpg);
}
p.text {
	padding-left: 20px;
	width: 570px;
	line-height: 18px;
	margin-bottom: 20px;
}
/*01*/
h4.st_01_01_a{
	clear: both;
	float: none;
	height: 24px;
	margin-left: 20px;
	background: url(../../images/st_01_01_a.jpg) no-repeat;
}
h4 {
	color: #003399;
	background: url(../../images/maru00.gif) no-repeat left 1px;
	padding-left: 15px;
	height: 14px;
	font-size: 13px;
	padding-bottom: 10px;
	margin-left: 20px;
}

p.inner{
	padding-left: 50px;
	margin-bottom: 20px;
}
.gray_li {
	margin-top: 20px;
	width: 300px;
	list-style: none;
	margin-left: 80px;
}

.ol01 {
	list-style: outside;
	margin-left: 70px;
	margin-bottom: 20px;
	line-height: 18px;
}
p.brown{
	background-color: #F0F0DC;
	width: 413px;
	margin: 0px;
	padding: 8px;
	position: relative;
	left: 68px;
}
table.taxmatters{
	width: 450px;
	border-top-width: 1px;
	border-left-width: 1px;
	border-top-style: solid;
	border-left-style: solid;
	border-top-color: #808080;
	border-left-color: #808080;
	border-collapse:collapse;
	position: relative;
	left: 40px;
	margin-top: 10px;
	margin-bottom: 10px;
}
.taxmatters th{
	background-color: #FFCC99;
	width: 110px;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-right-color: #808080;
	border-bottom-color: #808080;
	text-align:center;
	padding: 5px;
}

.taxmatters td{
	width: 292px;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-right-color: #808080;
	border-bottom-color: #808080;
	padding: 4px;
	
}
p.red{
	background-color: #FFCCCC;
	width: 413px;
	margin: 0px 0px 20px;
	padding: 8px;
	position: relative;
	left: 68px;
}
.st_01_01_c a {
	margin-left: 30px;
}
p.blue{
	background-color: #D2F4FF;
	width: 413px;
	padding: 8px;
	position: relative;
	left: 68px;
	margin-top: 12px;
	margin-bottom: 12px;
}
.box dt {
	display: block;
	margin-left: 80px;
	height: 28px;
	width: 41px;
	padding-bottom: 5px;
}

.box dd {
	margin-top: -33px;
	margin-left: 130px;
	display: block;
}
li.gray{
	background-color: #EBEBEB;
	padding-left: 8px;
}

li.dark{
	background-color: #D2D2D2;
	padding-left: 8px;
}
/*02*/
h5 {
	font-size: 14px;
	color: #660000;
	margin-bottom: 10px;
}
table.table2{
	width: 450px;
	border-top-width: 1px;
	border-left-width: 1px;
	border-top-style: solid;
	border-left-style: solid;
	border-top-color: #808080;
	border-left-color: #808080;
	margin-top: 10px;
	margin-bottom: 20px;
	border-collapse:collapse;
	margin-left: 40px;
}

.table2 th{
	background-color: #F0F0F0;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-right-color: #808080;
	border-bottom-color: #808080;
	padding-top: 8px;
	padding-bottom: 8px;
	text-align:center;
}

.table2 td{
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-right-color: #808080;
	border-bottom-color: #808080;
	padding: 4px;
	text-align: center;	
}
.box02{
	width: 520px;
	background-color: #F0F0DC;
	position: relative;
	left: 50px;
	padding: 10px;
	margin-bottom: 20px;
}
.img01 {
	margin-right: auto;
	margin-left: auto;
	display: block;
	margin-bottom: 20px;
}
/*03*/
div.box03{
	width: 500px;
	border: 1px solid #663300;
	margin: 20px;
	padding-top: 8px;
	padding-bottom: 8px;
	padding-left: 16px;
}
.inbox1 {
	height: auto;
	width: 500px;
	background-color: #F0F0FF;
}
.inbox1 hr {
	width: 450px;
	margin-left: 25px;
}
.inbox1 .inbox2 {
	width: 450px;
	padding-right: 24px;
	padding-left: 25px;
}
.box1 {
	padding-left: 15px;
	font-size: 14px;
	color: #000099;
}
.box2 {
	height: auto;
	width: 410px;
	padding-left: 45px;
}
.box2 ol {
	padding-left: 0px;
}
.box3 {
	padding-right: 15px;
	padding-left: 15px;
	font-size: 12px;
	font-weight: normal;
	color: #333333;
	padding-top: 5px;
}
.ul01 {
	margin-left: 60px;
	margin-bottom: 10px;
}
.table{
	margin: 0px;
	padding: 5px 10px;
}
strong{
	color: #663300;
}