body {
	font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3", sans-self;
	/*background-color: #FFFFCC;*/
	background-color: #FFFFFF;
	text-align: center;
	margin: 0px;
	padding: 0px;
	font-size: 12px;
	color: #333333;
}

#wrapper {
	background-color: #FFFFFF;
	padding: 0px;
	width: 710px;
	height: auto;;
	/*border-top-width: thin;
	border-right-width: thin;
	border-bottom-width: thin;
	border-left-width: thin;
	border-top-style: none;
	border-right-style: solid;
	border-bottom-style: solid;
	border-left-style: solid;
	border-top-color: #CCCCCC;
	border-right-color: #CCCCCC;
	border-bottom-color: #CCCCCC;
	border-left-color: #CCCCCC;*/
	position: relative;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
	text-align: left;
}

a:link {
	color: #333333;
	text-decoration: none;
}
a:hover {
	color: #333333;
	text-decoration: underline;
}

a:active {
	color: #333333;
	text-decoration: none;
}

a:visited {
	color: #333333;
	text-decoration: none;
}


img {
	border-top-width: 0px;
	border-right-width: 0px;
	border-bottom-width: 0px;
	border-left-width: 0px;
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: none;
	border-left-style: none;
	margin: 0px;
	padding: 0px;
}

.float_left {
	margin: 0px;
	padding: 0px;
	float: left;
}
.float_left_2 {
	padding: 0px;
	float: left;
	margin-top: 0px;
	margin-right: 2px;
	margin-bottom: 0px;
	margin-left: 2px;
}

.float_left_5 {
	padding: 0px;
	float: left;
	margin-top: 0px;
	margin-right: 5px;
	margin-bottom: 0px;
	margin-left: 5px;
}
.margin_10 {
	padding: 0px;
	margin-top: 20px;
	margin-right: 0px;
	margin-bottom: 10px;
	margin-left: 0px;
}

.margin_left20 {
	padding: 0px;
	margin-top: 10px;
	margin-right: 0px;
	margin-bottom: 10px;
	margin-left: 20px;
}

.date {color: #FF6600}

h1 {
	font-size: 16px;
	color: #330000;
	padding: 0px;
	border-bottom-width: thin;
	border-left-width: 8px;
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: double;
	border-left-style: solid;
	border-bottom-color: #990000;
	border-left-color: #990000;
	font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
	text-indent: 10px;
	height: 20px;
	font-weight: bold;
	border-top-color: #990000;
	border-right-color: #990000;
	margin-top: 20px;
	margin-right: 7px;
	margin-bottom: 20px;
	margin-left: 7px;
}

h2 {
	font-size: 14px;
	font-weight: bold;
	color: #333333;
	margin-top: 0px;
	margin-right: 7px;
	margin-bottom: 0px;
	margin-left: 7px;
}
p {
	font-size: 12px;
	line-height: 150%;
	padding: 0px;
	margin-top: 0px;
	margin-right: 10px;
	margin-bottom: 0px;
	margin-left: 14px;
}

/*-----検索用------*/
h2.module-header {
font-size: 12px;
font-weight: bold;
color: #666666;
margin-top: 20px;
margin-right: 7px;
margin-bottom: 0px;
margin-left: 15px;
}

h3 {
font-size: 14px;
font-weight: bold;
color: #666666;
border-bottom: 2px solid #990000;
margin: 20px 7px 20px 7px;
padding:0px 0px 5px 10px;
}

h3.search-results-header {
font-size: 16px;
color: #330000;
padding: 0px;
border-bottom-width: thin;
border-left-width: 8px;
border-top-style: none;
border-right-style: none;
border-bottom-style: double;
border-left-style: solid;
border-bottom-color: #990000;
border-left-color: #990000;
font-family: "ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
text-indent: 10px;
height: 20px;
font-weight: bold;
border-top-color: #990000;
border-right-color: #990000;
margin-top: 20px;
margin-right: 7px;
margin-bottom: 20px;
margin-left: 7px;
}
/*-----検索用------*/


h4 {
	font-size: 14px;
	font-weight: bold;
	padding: 3px;
	color: #333333;
	border-top-width: thin;
	border-right-width: thin;
	border-bottom-width: thin;
	border-left-width: thin;
	border-top-style: double;
	border-right-style: none;
	border-bottom-style: double;
	border-left-style: none;
	border-top-color: #660000;
	border-right-color: #660000;
	border-bottom-color: #660000;
	border-left-color: #660000;
	margin-top: 0px;
	margin-right: 7px;
	margin-bottom: 0px;
	margin-left: 7px;
}
h5 {
	font-size: 12px;
	padding: 0px;
	margin-top: 10px;
	margin-right: 0px;
	margin-bottom: 6px;
	margin-left: 14px;
}

#backnavi {
	font-size: 12px;
	padding: 0px;
	float: right;
	margin-top: 0px;
	margin-right: 7px;
	margin-bottom: 2px;
	margin-left: 0px;
}

.red {
	color: #FF0000;
}

.line {
	border-top-width: thin;
	border-top-style: dashed;
	border-right-style: none;
	border-bottom-style: none;
	border-left-style: none;
	border-top-color: #CCCCCC;
	border-right-color: #CCCCCC;
	border-bottom-color: #CCCCCC;
	border-left-color: #CCCCCC;
	padding: 0px;
	width: 96%;
	margin-top: 6px;
	margin-right: 0px;
	margin-bottom: 6px;
	margin-left: 8px;
}

.link-note {
line-height: 150%;
text-align: left;
padding: 2px;
margin-bottom: 15px;
}

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


#header {
text-align: left;
margin: 10px 0px 10px 0px;
padding: 0px;
height: 56px;
width: 706px;
}

#header #headnavi {
	padding: 0px;
	float: right;
	height: 12px;
	width: 250px;
	margin-top: 40px;
	margin-right: 10px;
	margin-bottom: 0px;
	margin-left: 0px;
	text-align: right;
}

#main {
	margin: 0px;
	padding: 0px;
	width: 699px;
	height: 110px;
}
#main img {
	margin: 0px;
	padding: 0px;
	border-top-style: none;
	border-right-style: none;
	border-bottom-style: none;
	border-left-style: none;
}


#header #headnavi img {
	padding: 0px;
	margin: 0px;
}


#header #headnavi a {
	color: #666666;
	text-decoration: none;
}

#header #headnavi a:hover {
	color: #333333;
	text-decoration: underline;
}

/********************/
/*  コンテンツ全体  */
/********************/

#contents {
	padding: 0px;
	height: auto;
	width: 699px;
	float: none;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 5px;
}



/****************/
/*  サイドナビ  */
/****************/

#sidenavi {
	background-color: #FFFFFF;
	text-align: left;
	padding: 0px;
	float: left;
	height: auto;
	width: 199px;
	margin: 10px 0px 0px 0px;
}


#sidenavi img.nav {
margin: 11px 0px 0px 0px;
}



/*************************/
/*  メインコンテンツ全体 */
/*************************/


#maincontents {
	background-color: #FFFFFF;
	padding: 0px;
	float: right;
	width: 475px;
	height: auto;
	text-align: left;
	margin-top: 10px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 0px;
}

#maincontents #root{
margin: 10px 0px 0px 0px;
padding: 0px;
}
#maincontents #root a{
text-decoration: underline;
}

#maincontents #root a:hover{
color: #666666;
text-decoration: underline;
}


#maincontents li {
	padding: 0px;
	margin: 0px;
	list-style-position: inside;
	list-style-image: url(/sozai/yaji.gif);
}

#maincontents ul {
	padding: 0px;
	width: 450px;
	margin-top: 5px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 20px;
}


/*  日本タックスサービスからのお知らせ */


#maincontents #block1 {
	height: auto;
	border: 1px solid #CCCCCC;
	width: 475px;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 5px;
	padding-left: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 15px;
	margin-left: 0px;
}

#maincontents #block1 #waku {
	margin: 0px;
	width: 453px;
	height: auto;
	padding-top: 5px;
	padding-right: 5px;
	padding-bottom: 5px;
	padding-left: 20px;
}
.entry_title {
	margin: 0px;
	padding-top: 10px;
	padding-right: 10px;
	padding-bottom: 5px;
	padding-left: 20px;
}

.entry_title a {
	text-decoration: underline;
}

.entry_title a:hover {
	color: #999999;
	text-decoration: underline;
}

#maincontents #block1 #waku #txt {
	padding: 0px;
	width: 448px;
	font-size: 11px;
	margin-top: 8px;
	margin-right: 0px;
	margin-bottom: 10px;
	margin-left: 1em;
	height: auto;
	color: #666666;
}
#maincontents #block1 a {
	text-decoration: none;
}
#maincontents #block1 a:hover {
	text-decoration: underline;
}


/*  加藤一郎業務日記 */

#maincontents #block3 {
	height: auto;
	border: 1px solid #CCCCCC;
	width: 475px;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 5px;
	padding-left: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 15px;
	margin-left: 0px;
}
#maincontents #block3 a {
	text-decoration: none;
}
#maincontents #block3 a:hover {
	text-decoration: underline;
}
#maincontents #block3 #waku3 {
	margin: 0px;
	width: 453px;
	height: auto;
	padding-top: 5px;
	padding-right: 5px;
	padding-bottom: 5px;
	padding-left: 20px;
}

#maincontents #block3 #waku3 #txt3 {
	padding: 0px;
	width: 448px;
	font-size: 11px;
	margin-top: 8px;
	margin-right: 0px;
	margin-bottom: 10px;
	margin-left: 1em;
	height: auto;
	color: #666666;
}

/*  弊社の業務について */

#maincontents #block2 {
	margin: 0px;
	border: 1px solid #CCCCCC;
	width: 475px;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 5px;
	padding-left: 0px;
	height: 150px;
}

#maincontents #block2 #waku2 {
	margin: 0px;
	width: 350px;
	height: auto;
	padding-top: 5px;
	padding-right: 5px;
	padding-bottom: 5px;
	padding-left: 20px;
	float: left;
	line-height: 15px;
}
#maincontents #block2 #waku2 p {
font-size: 12px;
color: #666666;
margin-top: 0px 0px 0px 10px;;
padding: 6px 0px 6px 0px;
line-height:150%;
}


#maincontents #block2 #shousai {
	background-color: #FF0000;
	text-align: center;
	padding: 4px;
	float: right;
	height: auto;
	width: 120px;
	margin-top: 34px;
	margin-right: 10px;
	margin-bottom: 10px;
	margin-left: 0px;
	color: #FFFFFF;
}

#maincontents #block2 #shousai a {
	text-decoration: none;
	color: #FFFFFF;
}
#maincontents #block2 #shousai a:hover {
	text-decoration: underline;
	color: #FFFFFF;
}

#maincontents #banner {
	background-image: url(sozai/banner_2_1.gif);
	background-repeat: no-repeat;
	padding: 0px;
	float: right;
	width: 475px;
	margin-top: 15px;
	margin-right: 2px;
	margin-bottom: 15px;
	margin-left: 0px;
}
#fla {
	float:right;
	padding:0px;
	margin-top: 2px;
	margin-right: 5px;
	margin-bottom: 2px;
	margin-left: 0px;
}


#contents #main #main_0 #kakomi #t_com a {
	color: #FF0000;
	text-decoration: none;
}


/*  日記内容 */

.main_content {
	padding: 0px;
	margin-top: 20px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 0px;

}

/*  サイトマップ */

#maincontents #sitemap {
	padding: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 20px;
}

/*************/
/*  フッター */
/*************/

#footer {
	background-image: url(/sozai/bottom2.gif);
	background-repeat: repeat-x;
	background-color: #373737;
	height: 51px;
	width: 699px;
	clear: both;
	text-align: center;
	padding-top: 4px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 5px;
	color: #FFFFFF;
	font-size: 10px;
}
#footer #menu {
	margin: 0px;
	padding: 10px;
}

/*#footer {
	background-image: url(/sozai/bottom2.gif);
	background-repeat: repeat-x;
	height: 31px;
	width: 699px;
	clear: both;
	text-align: center;
	padding-top: 4px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 5px;
	color: #FFFFFF;
	font-size: 10px;
}
#footer #menu {
	margin: 0px;
	padding: 0px;
}*/


#footer #copyright {
	color: #FFFFFF;
	padding: 0px;
	margin-top: 2px;
	margin-right: 0px;
	margin-bottom: 2px;
	margin-left: 0px;
	font-size: 10px;
}
#footer a {
	color: #FFFFFF;
	text-decoration: none;
	font-size: 10px;
}
#footer a:hover {
	color: #FFFFFF;
	text-decoration: underline;
	font-size: 10px;
}


/*   業務日記   */

#maincontents #block5 {
	margin: 0px;
	height: auto;
	width: 495px;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 10px;
	padding-left: 0px;
	border-top-color: #CCCCCC;
	border-right-color: #CCCCCC;
	border-bottom-color: #CCCCCC;
	border-left-color: #CCCCCC;
}

#maincontents #block5 a {
	text-decoration: underline;
	color: #333333;
}
#maincontents #block5 a:hover {
	text-decoration: underline;
	color: #666666;
}



.category2 p {
	border-bottom: 1px dotted #BBB;
	padding-bottom:12px;
	font-size: 10px;
	color: #666666;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 26px;
	padding-top: 6px;
	padding-right: 0px;
	padding-left: 0px;
}


.content_01 {
	margin-top:20px;
	color: #666666;
	padding: 0px;
	margin-right: 10px;
}

#maincontents #block5 ul {
	padding: 0px;
	margin-top: 10px;
	margin-right: 0px;
	margin-bottom: 0px;
	margin-left: 10px;
}

/*---------------エントリー------------------*/

#left {
	width: 197px;
	overflow: hidden;
	padding: 0px;
	height: auto;
	margin-top: 4px;
	margin-right: 0px;
	margin-bottom: 4px;
	margin-left: 0px;
}

.sidebar_l h2 {
	background-color:#993300;
	font-family: Verdana, Arial, sans-serif;
	font-size: 12px;
	text-align: left;
	font-weight: bold;
	text-transform: uppercase;
	letter-spacing: .3em;
	padding-left:10px;
	margin-left:2px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	padding-top: 4px;
	padding-right: 0px;
	padding-bottom: 4px;
	color: #FFFFFF;
}

.sidebar_l  {
	margin: 0px;
	padding: 0px;
}

.sidebar_l ul {
padding-left: 0px;
margin: 0px;
margin-bottom: 30px;
}

.sidebar_l li {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
text-align: left;
line-height: 150%;
margin-top: 10px;
list-style-type: none;
}
#under_bar {
margin-top:3px;
border-top: 5px solid #4984B2;
}

/*--------カレンダ------------*/
#calendar {
line-height: 140%;
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: x-small;
  padding: 2px;
text-align: center;
margin-bottom: 30px;
}

#calendar table {
padding: 2px;
border-collapse: collapse;
border: 0px;
width: 100%;
}

#calendar caption {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: x-small;
text-align: center;
font-weight: bold;
text-transform: uppercase;
letter-spacing: .3em;
}

#calendar th {
text-align: center;
font-weight: normal;
}

#calendar td {
text-align: center;
}

/*--------side_entry-----------*/

.side_entry {
	padding: 0px;
	background-color: #FFFFFF;
	margin: 4px;
}

.side_entry ul {
margin-left:2px;
border: 1px solid #999999;
padding:0px 0px 10px 0px;
}

.side_entry li {
	background-position:4% 50%;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 14px;
	background-color: transparent;
	background-image: url(/sozai/yaji.gif);
	background-repeat: no-repeat;
	list-style-position: inside;
}



.photo {
text-align: left;
margin-bottom: 20px;
}

.link-note {
font-family: Verdana, Arial, sans-serif;
font-size: x-small;
line-height: 150%;
text-align: left;
padding: 2px;
margin-bottom: 15px;
}



*.typeb
{
border: inset 1px #999999;
/*background-color: #FFFFE6;*/
background-color: #F5F5F5;
height: 15px;
color:#666666;
font-size:11px;
letter-spacing: 1px;
padding-left:5px;
padding-bottom:2px;
}

*.typec
{
border: solid 0px ;
width:73px;
height:24px;
background: transparent url(/sozai/botan.gif) no-repeat;
color:#666666;
margin:0px;
padding:0px;
}

*.typec a:hover
{
color:#FFFFFF;
}

#powered {
font-family: Verdana, Arial, sans-serif;
font-size: x-small;
line-height: 150%;
text-align: left;
color: #666666;
margin-top: 50px;
}

#comment-data {
float: left;
width: 180px;
padding-right: 15px;
margin-right: 15px;
text-align: left;
border-right: 1px dotted #BBB;
}

textarea[id="comment-text"] {
width: 80%;
}

.commenter-profile img {
vertical-align: middle;
border-width: 0;
}

#pagebody {
padding:15px;
}