/* ****全ページ共通の枠組み指定**** */

body{
	margin:0;
	padding:0;
	font-family:'ＭＳ Ｐゴシック',osaka,sans-serif;
}

img{
	border:0;
	margin:0;
	padding:0;
}

form{
	margin:0;
	padding:0;
}

.clear{
	clear:both;
}


/* *******要約テキスト******* */

#summary{
	height:18px;
	margin:0;
	padding:0;
	background:url(../images/bg_summary.jpg) repeat-x;
}

#summary p{
	width:860px;
	color:#ccc;
	font-size:10px;
	line-height:100%;
	margin:0 auto;
	padding:4px 0 0 0;
}


/* *******ヘッダー******* */

#header{
	width:860px;
	margin:auto;
	padding:0;
}

#logo{
	width:307px;
	margin:0;
	padding:20px 0 0 0;
	float:left;
}

#headR{
	width:230px;
	margin:0;
	padding:0 0 5px 0;
	text-align:right;
	float:right;
}

#headR div{
	margin:0;
	padding: 0;
	font-size:0;
}


/* *******トップグランドメニュー******* */

#topMenuVis{
	clear:both;
	margin:0;
	padding:0;
	background:url(../images/bg_menu_vis.jpg) repeat-x;
}

#topMenuVis ol{
	clear:both;
	width:860px;
	margin:auto;
	padding:0;
}

#topMenuVis ol li{
	margin:0;
	padding:0;
	list-style-type:none;
	float:left;
	font-size:0;
}


/* *******サブグランドメニュー******* */

#topMenuVisSub{
	clear:both;
	margin:0;
	padding:0;
	background:url(../images/bg_grandmenu.jpg) repeat-x;
}

#topMenuVisSub:after{
	content:".";
	display:block;
	height:0;
	clear:both;
	visibility:hidden;
}

#topMenuVisSub ol{
	clear:both;
	width:860px;
	margin:auto;
	padding:0;
}

#topMenuVisSub ol li{
	margin:0;
	padding:0;
	list-style-type:none;
	float:left;
	font-size:0;
}


/* *******ビジュアル******* */

#topMenuVis div{
	clear:both;
	width:860px;
	height:160px;
	margin:auto;
	padding:0;
	background:url(../images/mainvis.jpg) no-repeat;
}

#topMenuVis div p{
	color:#b00;
	font-size:180%;
	letter-spacing:-1.5px;
	padding:110px 0 0 171px;
}


/* *******メインエリア******* */

#liveArea{
	clear:both;
	width:860px;
	margin:auto;
	padding:0;
}


/* *******コンテンツエリア******* */

#contentsBody{
	width:600px;
	margin:0;
	padding:25px 0 60px 0;
	float:left;
}

#contentsBody h1{
	margin:0;
	padding:0 0 30px 0;
	font-size:0;
}

#contentsBody p.lead{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 0 40px;
	padding:0 0 20px 14px;
}

#contentsBody p.lead01{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 0 40px;
	padding:0 0 10px 14px;
}

#contentsBody p.lead02{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 0 40px;
	padding:0 0 20px 14px;
}


/* *******コンテンツサブ******* */

#contentsSub{
	width:230px;
	margin:0;
	padding:25px 0 60px 0;
	float:right;
}

#sideMenu p{
	margin:0;
	padding:0;
	font-size:0;
}

#sideMenu ul{
	margin:0 0 30px 0;
	padding:0;
	list-style-type:none;
}

#sideMenu ul li{
	font-size:80%;
	margin:0;
	padding:0;
	border-left:1px solid #ccc;
	border-right:1px solid #ccc;
	border-bottom:1px solid #ccc;
}

#sideMenu ul li a:hover{
	background-color:#eeeeee;
}

#sideMenu ul li a{
	display:block;
	width:203px;
	_width:203px;
	*width:201px;
	margin:0;
	padding:10px 0 8px 27px;
	background:url(../images/arrow.gif)  no-repeat 12px 0.9em;
}

#sideMenu ul li.on{
	background-color:#EDF6D2;
}

.sideBnr{
	margin:0;
	padding:0 0 10px 0;
}

.sideBnr02{
	margin:0;
	padding:10px 0 10px 0;
}

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

#sideLink p{
	margin:0;
	padding:0;
	font-size:0;
}

#sideLink ul{
	margin:0;
	padding:0 0 0 0;
}

#sideLink ul li{
	font-size:80%;
	line-height:130%;
	margin:0;
	padding:10px 0 8px 2px;
	border-bottom:1px dotted #999;
	list-style-type:none;
}

#sideLink ul li.first-child{
	padding-top:5px;
}

#sideLink ul li a{
	margin:0;
	padding:0 0 0 15px;
	background:url(../images/arrow.gif)  no-repeat 0 0.1em;
}

/* *******フッター******* */

#footer{
	clear:both;
	width:860px;
	margin:0 auto;
	padding:0 0 0 0;
	background:url(../images/bg_foot.jpg) no-repeat;
}

#footer ul{
	display:inline-block;
	margin:0;
	padding:15px 0 0 0;
}

#footer ul li{
	font-size:80%;
	margin:0;
	padding:0 12px 0 12px;
	list-style-type:none;
	border-left:1px solid #ccc;
	float:left;
}

#footer ul li.first-child{
	border-left:0px;
}

address{
	clear:both;
	font-size:75%;
	font-style:normal;
	color:#999;
	margin:0;
	padding:60px 0 10px 0;
	text-align:right;
}


/* *******リンク******* */

a:link{color:#06c;text-decoration:none;}
a:visited{color:#939;text-decoration:none;}
a:active{color:#939;text-decoration:none;}
a:hover{color:#999;text-decoration:underline;}

.arrow{
	margin:0;
	padding:0 0 0 13px;
	background:url(../images/arrow.gif)  no-repeat 0 5px;
}


/****clearfix****/

.clearfix:after{
	content:".";
	display:block;
	height:0;
	clear:both;
	visibility:hidden;
}

.clearfix{
	display:inline-block;
}

/* Hides from IE-mac*/
*html .clearfix{
	clear:both;
	height:1%;
}
.clearfix{
	display:block;
}
/* End hide from IE-mac */




/* *******トップページ******* */

.topItem{
	margin:0;
	padding:0;
}

.topItem h2{
	clear:both;
	margin:0;
	padding:0 0 8px 0;
	font-size:0;
}

.topItemTxt{
	width:270px;
	margin:0;
	padding:0 0 25px 30px;
	float:left;
}

.topItemTxt p{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 8px 0;
}

.topItemTxt ul{
	margin:0 0 0 0;
	padding:0;
	list-style-type:none;
}

.topItemTxt ul li{
	font-size:0;
	line-height:0;
	margin:0;
	padding:0 0 0 0;
}

.topItemPh{
	width:285px;
	margin:0;
	padding:0 0 30px 0;
	float:right;
	font-size:0;
}

.topItem ul{
	width:270px;
	margin:0;
	padding:0;
}

#topInfoH{
	clear:both;
	margin:0;
	padding:10px 0 0 0;
	font-size:0;
}

dl.list{
	display:inline-block;
	clear:both;
	margin:0;
	padding:0;
	border-bottom:1px dotted #ccc;
}

dl.list dt{
	color:#666;
	font-size:80%;
	line-height:160%;
	font-weight:normal;
	width:116px;
	margin:0;
	padding:10px 0px 8px 14px;
	float:left;
}

dl.list dd{
	color:#333;
	font-size:80%;
	line-height:160%;
	font-weight:normal;
	width:470px;
	margin:0;
	padding:10px 0 8px 0;
	float:right;
}

dl.list dd span{
	color:#690;
	font-size:110%;
}

dl.list dd img{
	vertical-align:bottom;
}




/* *******プラン******* */

.plan h2{
	margin:0;
	padding:50px 0 10px 0;
	font-size:0;
}

.plan h2.padTop0{
	margin:0;
	padding:10px 0 10px 0;
	font-size:0;
}

.plan ul{
	margin:0;
	padding:0 0 0 16px;
	list-style-type:none;
}

.plan ul li.figPlan{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:5px 0px 250px 330px;
	background:url(../images/fig_public01.jpg) no-repeat 0px 10px;
}

.plan ul li{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 10px 20px;
	background:url(../images/arrow_plan.jpg) no-repeat 0 0.4em;
}

.plan ul li span{
	color:#333;
	font-size:110%;
	font-weight:bold;
}

.plan p{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 0 40px;
}

.plan ul.planCommonBlock{
	margin:0;
	padding:0 0 0 0;
	list-style-type:none;
}

.plan ul.planCommonBlock li{
	margin:0;
	padding:0 0 0 9px;
	background:none;
	float:left;
}

.plan ul.planCommonBlock li.first-child{
	padding:0 0 0 0;
}

.plan ol{
	margin:0;
	padding:0 0 0 66px;
}

.plan ol li{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 10px 0;
}


/* *******個人情報保護方針******* */

.privacy ol{
	margin:0;
	padding:0 0 0 37px;
}

.privacy ol li{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 10px 0;
}

.privacy ol li span{
	font-weight:bold;
}

.privacy p.sign{
	color:#333;
	font-size:70%;
	line-height:150%;
	margin:0;
	padding:0 0 20px 460px;
}

.privacy p.contact{
	color:#333;
	font-size:80%;
	line-height:150%;
	margin:0;
	padding:10px 0 0 40px;
	border-top:1px dotted #ccc;
}

.privacy p.contact span{
	font-weight:bold;
}


/* *******個人情報の取り扱いについて******* */

.handling h2{
	font-size:90%;
	margin:30px 0px 0px 14px;
	padding:0px 0px 3px 0px;
}

.handling p{
	font-size:80%;
	line-height:180%;
	margin:10px 0px 0px 40px;
	padding:0px;
}

.handling p.textSp{
	margin:40px 0px 0px 28px;
	padding:0px;
}

.handling ol{
	margin:5px 0px 0px 68px;
	padding:0px;
	font-size:80%;
	line-height:150%;
}

.handling ol li ul{
	margin:5px 0px 10px 20px;
	padding:0px;
}

.handling table{
	width:550px;
	margin:10px 0px 0px 40px;
	padding:0px;
	background:#ccc;
	font-size:80%;
}
.handling tr{
	vertical-align:top;
}
.handling th{
	font-weight:normal;
	background:#f0f0f0;
	padding:3px 10px;
}
.handling td{
	font-weight:normal;
	background:#fff;
	padding:3px 10px;
}

.handling p.contact{
	color:#333;
	font-size:80%;
	line-height:150%;
	margin:30px 0 0 0;
	padding:10px 0 0 40px;
	border-top:1px dotted #ccc;
}

.handling p.contact span{
	font-weight:bold;
}



/* *******サイトマップ******* */

div#liveArea div.sitemap h1{
	margin:0;
	padding:0;
}

.sitemap table td{
	width:300px;
	margin:0;
	padding:0;
}

.sitemap h2{
	font-size:90%;
	margin:0;
	padding:30px 0 10px 14px;
}

.sitemap ul{
	margin:0;
	padding:0px 0 0px 30px;
	list-style-type:none;
}

.sitemap ul li{
	color:#333;
	font-size:80%;
	margin:0;
	padding:0 0 5px 0;
}

.sitemap ul li a{
	margin:0;
	padding:0 0 0 15px;
	background:url(../images/arrow.gif)  no-repeat 0 0.1em;
}

.sitemap table td{
	width:300px;
	margin:0;
	padding:0;
}



/* *******セミナー情報******* */

.seminar h2{
	margin:0;
	padding:0 0 10px 0;
}

.seminar p{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 10px 42px;
}

.seminar h2.invitation{
	margin:0;
	padding:40px 0 5px 0;
}

.seminar p.link{
	padding:0 0 35px 42px;
}

.seminar p.link a{
	margin:0;
	padding:0 0 0 15px;
	background:url(../images/arrow.gif)  no-repeat 0 0.15em;
}

.seminar div.seminarTitle{
	margin:0;
	padding:20px 0 15px 14px;
	background:url(../images/bg_seminar_point.jpg)  no-repeat 14px 18px;
}

.seminar div.seminarTitle h3{
	color:#690;
	font-size:100%;
	line-height:130%;
	margin:0;
	padding:5px 0 3px 12px;
}

.seminar div.seminarTitle p{
	color:#c00;
	font-size:80%;
	line-height:160%;
	margin:0;
	padding:5px 0 0 85px;
}

.seminar table{
	width:503px;
	margin:0 0 15px 94px;
	padding:0;
	border-top:1px solid #ccc;
	border-right:1px solid #ccc;
}

.seminar table th{
	color:#333;
	font-size:80%;
	font-weight:normal;
	margin:0;
	padding:5px 10px 5px 0;
	border-left:1px solid #ccc;
	border-bottom:1px solid #ccc;
	background-color:#f0f0f0;
	text-align:right;
}

.seminar table td{
	color:#333;
	font-size:80%;
	font-weight:normal;
	margin:0;
	padding:5px 10px 5px 10px;
	border-left:1px solid #ccc;
	border-bottom:1px solid #ccc;
}

.seminar div.seminarBtn{
	margin:0;
	padding:0px 0 30px 94px;
}



/* *******セミナーの実績******* */

.results h2{
	clear:both;
	margin:0;
	padding:0 0 10px 0;
}

.results p{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 50px 42px;
}

.results h2.other{
	margin:0;
	padding:50px 0 10px 0;
}

.results p.txtL{
	width:350px;
	float:left;
}

.results div.phR{
	width:190px;
	float:right;
}



/* *******OAG税理士法人だからできること******* */

div#liveArea div.oag h1{
	margin:0;
	padding:0 0 5px 0;
}

.oag h2{
	margin:0;
	padding:30px 0 10px 0;
}

.oag p{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 5px 42px;
}

.oag p.link{
	padding:0 0 10px 42px;
}

.oag p.link a{
	margin:0;
	padding:0 0 0 15px;
	background:url(../images/arrow.gif)  no-repeat 0 0.15em;
}



/* *******OAG税理士法人について******* */


.oagTop h2{
	margin:0;
	padding:30px 0 10px 0;
}

.oagTop p{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 10px 14px;
}

.oagTop p span{
	font-weight:bold;
}

.oagTop table{
	width:583px;
	margin:0 0 0 14px;
	padding:0;
}

.oagTop table th{
	width:100px;
	color:#333;
	font-size:80%;
	line-height:150%;
	margin:0;
	padding:5px 40px 20px 2px;
	border-top:1px solid #ccc;
	vertical-align:top;
	text-align:left;
}

.oagTop table td{
	color:#333;
	font-size:80%;
	line-height:150%;
	margin:0;
	padding:5px 0 20px 0;
	border-top:1px solid #ccc;
	vertical-align:top;
}

.oagTop table td span{
	font-weight:bold;
}

.map{
	padding:5px 0 20px 0;
}



/* *******初期診断******* */

.check h2{
	margin:0;
	padding:15px 0 10px 0;
}

.check p{
	color:#333;
	font-size:90%;
	line-height:160%;
	margin:0 0 0 34px;
	padding:0 12px 13px 126px;
}

.check p.step01{
	background:url(../images/ico_step01.jpg) no-repeat 0 0;
	border-bottom:1px dotted #aaa;
}

.check p.step02{
	background:url(../images/ico_step02.jpg) no-repeat 0 0;
	border-bottom:1px dotted #aaa;
}

.check p.step03{
	background:url(../images/ico_step03.jpg) no-repeat 0 0;
	border-bottom:1px dotted #aaa;
}

.check p.step04{
	background:url(../images/ico_step04.jpg) no-repeat 0 0;
	border-bottom:1px dotted #aaa;
}

.check div.step05 h3{
	margin:0;
	padding:0 0 0 126px;
	background:url(../images/ico_step05.jpg) no-repeat 0 0;
}

.check div.step05{
	margin:0;
	padding:0 0 0 34px;
}

.check div.step05 ol{
	margin:0;
	padding:0 0 0 160px;
}

.check div.step05 ol li{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 0 0;
}

.check div.step05 div{
	margin:0;
	padding-top: 20px;
	padding-right: 0;
	padding-bottom: 30px;
	padding-left: 110px;
}

.arrowStep{
	margin:0;
	padding:0 0 10px 100px;
	text-align:center;
}

.checkBtn{
	margin:0;
	padding:0;
	border-top:1px solid #ccc;
}

.checkBtn p{
	margin:0;
	padding:0;
}

.checkBtn div{
	margin:0;
	padding:0;
}



/* *******公益法人ガイド******* */

.guide h2{
	margin:0;
	padding:0 0 10px 0;
}

.guide p{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 50px 42px;
}

.guide p span{
	font-size:110%;
	font-weight:bold;
}

.guide h2.info{
	margin:0;
	padding:40px 0 0 0;
}

.guide p.padBot{
	margin:0;
	padding:0 0 20px 42px;
}

.guide p.padTop{
	margin:0;
	padding:20px 0 50px 42px;
}

.guide ul{
	margin:0;
	padding:0 0 0 0;
	list-style-type:none;
}

.guideFig01{
	font-size:180%;
	letter-spacing:-0.1em;
	color:#c00;
	margin:0;
	padding:0 22px 15px 0;
	background:url(../images/bg_fig_guide02.jpg) no-repeat 0 12px;
	text-align:right;
}

.guideFig02{
	font-size:180%;
	letter-spacing:-0.1em;
	color:#c00;
	margin:0;
	padding:0 22px 15px 0;
	background:url(../images/bg_fig_guide03.jpg) no-repeat 0 12px;
	text-align:right;
}

.guideFig03{
	font-size:180%;
	letter-spacing:-0.1em;
	color:#c00;
	margin:0;
	padding:0 22px 15px 0;
	background:url(../images/bg_fig_guide04.jpg) no-repeat 0 12px;
	text-align:right;
}

.guideFig04{
	font-size:180%;
	letter-spacing:-0.1em;
	color:#c00;
	margin:0;
	padding:0 22px 10px 0;
	background:url(../images/bg_fig_guide05.jpg) no-repeat 0 12px;
	text-align:right;
}

.guideDate{
	margin:0;
	padding:0 0x 15px 0;
	background:url(../images/bg_fig_guide06.jpg) no-repeat 0 -10px;
	text-align:right;
}


/* *******セミナーを動画で見る******* */

.video div.phL{
	width:336px;
	margin:0;
	padding:0 0 20px 0px;
	float:left;
}

.video p.txtR{
	color:#333;
	font-size:80%;
	line-height:180%;
	width:250px;
	margin:0;
	padding:0 0 20px 0px;
	float:right;
}

.video ul.phList{
	clear:both;
	margin:0;
	padding:0 0 0 0;
	list-style-type:none;
}

.video ul.phList li{
	margin:0;
	padding:0 20px 50px 0px;
	float:left;
}

.video h1{
	clear:both;
}

.video h2{
	margin:0;
	padding:0px 0 10px 0;
	font-size:0;
}

.video ul{
	margin:0;
	padding:0 0 40px 38px;
	list-style-type:none;
}

.video ul li{
	color:#333;
	font-size:90%;
	line-height:180%;
	margin:0;
	padding:12px 0 5px 24px;
	background:url(../images/arrow_video.jpg) no-repeat 0 0.4em;
}

.video p.note{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 30px 38px;
}

.video div.videoBtn{
	text-align:center;
}



/* *******セミナー風景・参加者の声******* */

.voice div.phL{
	width:300px;
	margin:0;
	padding:0 0 20px 0px;
	float:left;
}

.voice p.txtR{
	color:#333;
	font-size:80%;
	line-height:180%;
	width:280px;
	margin:0;
	padding:0 0 20px 0px;
	float:right;
}

.voice ul.phList{
	clear:both;
	margin:0;
	padding:0 0 0 0;
	list-style-type:none;
}

.voice ul.phList li{
	margin:0;
	padding:0 20px 50px 0px;
	float:left;
}

.voice h1{
	clear:both;
}

.voice h2{
	margin:0;
	padding:0px 0 10px 0;
	font-size:0;
}

.voice ul{
	margin:0;
	padding:0 0 40px 38px;
	list-style-type:none;
}

.voice ul li{
	color:#333;
	font-size:90%;
	line-height:180%;
	margin:0;
	padding:12px 0 5px 24px;
	background:url(../images/arrow_voice.jpg) no-repeat 0 0.4em;
}

.voice p.note{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 30px 38px;
}

.voice div.voiceBtn{
	text-align:center;
}



/* *******公益法人アドバイザーチームのご紹介******* */

div#liveArea div.team h1{
	margin:0;
	padding:0 0 5px 0;
}

.team h2{
	margin:0;
	padding:30px 0 10px 0;
}

.team p{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 30px 42px;
}

.team div.teamPhL{
	width:280px;
	margin:0;
	padding:20px 0 0 14px;
	float:left;
}

.team div.teamPhL p{
	width:280px;
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0;
}

.team div.teamPhR{
	width:280px;
	margin:0;
	padding:20px 0 0 0;
	float:right;
}

.team div.teamPhR p{
	width:280px;
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 10px 0;
}


/* *******個別相談予約のお申し込み******* */

div#liveArea div.consult h1{
	margin:0;
	padding:0 0 5px 0;
}

.consult h2.padTop{
	margin:0;
	padding:30px 0 10px 0;
}

.consult p{
	color:#333;
	font-size:80%;
	line-height:180%;
	margin:0;
	padding:0 0 30px 42px;
}


/* *******セミナーのお申し込み******* */

div#liveArea h1.seminar{
	margin:0;
	padding:0 0 5px 0;
}


/* *******ベリサイン******* */

#verisign{
	clear:both;
	display:block;
	marign:0;
	padding:15px 0 0 0;
}