@charset "UTF-8";

/* ---------- reset ---------- */

* {
	margin:0;
	padding:0;
	font-size:12px;
	font-family: Arial, Helvetica, sans-serif;
}

/* ---------- reset_end ---------- */

/* ---------- body ---------- */

body {　　　 text-align: center;
	margin-right: auto;
	margin-left: auto;
	color:#555555;
	background:#fcfcfc;
	font-family: sans-serif;
}

#main-container {
	margin-right:auto;
	margin-left:auto;
	background-image:url(http://www.okazaki-tax.com/img/container_bg.gif);
	width:820px;
	border:1px solid #cccccc;
}

a {
	color:#3366ff;
}

a:hover {
	color:#ffffff;
	background:#3366ff;
}

.clear {
	clear:both;
	text-decoration: none;
	font-size: 2px;
	text-indent: -700em;
}

fieldset { padding:10px; }

/* ---------- body_end ---------- */

/* ---------- header ---------- */

#header {
	padding:12px 12px 0px 0px;
	text-align:right;
}

#header img { float:left;border:none; }

#head-module p {
	margin-left:570px;
	text-align:center;
}

#head-module a {
	padding-top:0px;
	text-align:right;
	color:#3366ff;
}

#head-module a:hover {
	color:#ffffff;
}

/* ---------- header_end ---------- */

/* ---------- main-menu ---------- */

#main-menu {
	margin:0px 0px 0px 7px;
	padding:0px 10px;
	text-align:left;
	display : block;
}
#main-menu ul {
	list-style-type: none;
}

.gn-btn {
	width:155px;
}

#main-menu li {
	float:left;
	display : block;
	margin: 0px 2px 0px 0px;
	list-style-type: none;
}

#main-menu li a {
	color:#3366ff;
	text-decoration: none;
	padding: 5px 0px 5px 28px;
	display : block;
	background:url("http://www.okazaki-tax.com/img/menu_li_1.gif") no-repeat center left;
	border:1px solid #eeeeee;
}

#main-menu ul li a:hover { 
	color:#3366ff;
	background:#3366ff;
	background:url("http://www.okazaki-tax.com/img/menu_li_2.gif") no-repeat center left;
}

/* ---------- main-menu_end ---------- */

/* ---------- banner ---------- */

#banner {
	display:block;
	background: transparent url("http://www.okazaki-tax.com/img/main_visual.png") no-repeat top left;
	margin:0 0px  0px  0px;
	width:808px;
	height:256px;
}

#banner h1 {
	text-align:left;
	position: relative;
	top: 0px;
	left: 25px;
}

#banner h2 {
	text-align:left;
	font-weight:normal;
	position: relative;
	top: 70px;
	left: 25px;
}

/* ---------- banner_end ---------- */

/* ---------- main ---------- */

#main-content {
	padding:0px 0px 0px 0px;
	margin:0px 0px 0px 0px;
}

#main {
	width:570px;
	float:right;
	text-align:left;
	margin:0px 0px 12px 0px;
}

.content { padding:0px 0px 0px 13px; }

.content ul li { list-style-position:inside; }

.content p { line-height:140%; }

.content p.navi { margin:12px 0; }

.content blockquote {
	padding:15px 10px 15px 60px;
	background:url(http://www.okazaki-tax.com/img/blockquote_bg.gif) no-repeat left center #fff2de;
	margin:10px 36px 10px 0px;
	border: 1px dashed #ffad30;
}

h1 {
	font-weight:normal;
}

h2 {
	color: #333333;
	font-weight:normal;
	margin:6px 0px 0px 0px;
	height:21px;
}

.content h2 {
	color: #333333;
	padding:7px 10px;
	font-weight:bold;
	border-top:3px solid #ff0000;
	background-color:#e5e5e5;
	margin:10px 0px 15px 0px;
}

.content h3 {
	color: #333333;
	padding:5px 10px;
	background-color:#e5e5e5;
	border-top:3px solid #3366ff;
	margin:14px 36px 10px 0px;
	font-weight:nornal;
}

.content h3 a {
	text-decoration: none;
	font-size:15px;
	font-weight:normal;
}

.content h4 {
	font-weight:normal;
	color: #ffffff;
	padding:5px 10px 5x 10px;
	background:#3366ff;
	border-bottom:1px solid #ccccccc;
	margin:10px 0 5px 0
}

.content h5 {
	color: #666666;
	padding:0 0 0 20px;
	font-weight:bold;
	background:url(http://www.okazaki-tax.com/img/h5_bg.gif) no-repeat center left;
	margin:10px 36px 10px 0px;
}

.content h6 {
	color: #666666;
	padding:0 0 0 20px;
	font-weight:bold;
	background:url(http://www.okazaki-tax.com/img/h6_bg.gif) no-repeat center left;
	margin:10px 0;
}

.entry-info {
	background:url(http://www.okazaki-tax.com/img/entry_info_bg.gif) no-repeat;
	margin-top:6px;
	margin-bottom:6px;
}

.entry-info ul { list-style-type: none; }

.entry-info li {
	color:#666666;
	display:inline;
	margin-right: 5px;
}

/* ---------- left ---------- */

#left-menu {
	width:208px;
	float:left;
	text-align:left;
	padding-left:36px;
	margin-top:13px;
}

.search-form { 
	padding:0px 5px 0px 0px;
	text-align:right;
	}

.search-form label {
	text-decoration: none;
}

.search-form input#search { border:1px solid #999999; width:120px; font-size:100%; color:#999999;}

.search-form input.searchsubmit {
	position: relative;
	top: 4px;
	left: 3px;
}

.search-form-b { 
	padding:0px 0px 0px 5px;
	text-align:left;
	}

.search-form-b label {
	text-decoration: none;
}

.search-form-b input#search { border:1px solid #999999; width:120px; font-size:100%; color:#999999;}

.search-form-b input.searchsubmit {
	position: relative;
	top: 2px;
	left: 3px;
}

#sub-menu {
	margin-top:0px;
}

#sub-menu h3 {
	text-decoration: none;
	font-size: 2px;
	display: block;
	width: 193px;
	height: 21px;
	text-indent: -700em;
	background: transparent url("http://www.okazaki-tax.com/img/subcontents_tit.gif") no-repeat top center;
	margin:0px 1px 0 1px;
}

.syndicate a {
	text-decoration: none;
	font-size: 2px;
	display: block;
	width: 193px;
	height: 47px;
	text-indent: -700em;
	background: transparent url("http://www.okazaki-tax.com/img/rss_link.gif") no-repeat top left;
	margin:1px 1px 12px 3px;
}

.syndicate a:hover {
	background: transparent url("http://www.okazaki-tax.com/img/rss_link.gif") no-repeat bottom left;
}

.powered li{
	margin:10px 5px;
	list-style-type: none;
}

/* ---------- left_end ---------- */

/* ---------- footer ---------- */

.footer {
	display:block;
	background:url(http://www.okazaki-tax.com/img/footer_bg.gif) no-repeat top center;
	margin-left:6px;
	margin-right:6px;
	padding:21px 6px 11px 6px;
}

.footer p {
	text-align:center;
	color:#555555;
	margin-bottom:12px;	
}

/* ---------- footer_end ---------- */

/* ---------- news ---------- */

#news {
}

#news h3 {
	text-decoration: none;
	font-size: 2px;
	text-indent: -700em;
	background: transparent url("http://www.okazaki-tax.com/img/new_tit_bg.gif") no-repeat top left;
	margin-bottom:0px;
	border-top:2px solid #3366ff;
	border-left:none;
	border-bottom:1px dotted #3366ff;
	border-right:none;
	height:21px;
	margin:6px 36px 0px 0px;
}

.new-txt {
	background:#ffffff;
	margin:0px 36px 0px 0px;
}

.new-txt p {
	margin-top:6px;
	border-bottom:1px dotted #3366ff;
}

.new-txt p a {
	text-decoration: none;
}

/* ---------- news_end ---------- */

/* ---------- archive_list ---------- */

.archive-content {
	background:#fafafa;
	border:3px double #cccccc;
	padding:15px;
}

.archive-list-item {
	margin:5px 0;
}

/* ---------- archive_list_end ---------- */

/* ---------- sub-menu ---------- */

.sub-menu li {text-align:left;list-style-type: none;}

.sub-menu ul {margin:0 1px 15px 1px;list-style-type: none;}

.sub-menu li a {
	color:#3366ff;
	display : block;
	width:193px;
	text-indent: 1em;
	background:url(http://www.okazaki-tax.com/img/submenu_li_2.gif) no-repeat center left;
	padding: 7px 5px 0px 5px;
	border-bottom:1px solid #cccccc;
	height:27px;
	text-decoration: none;
}

.sub-menu li a:hover {
	color:#999999;
	background:url(http://www.okazaki-tax.com/img/submenu_li_1.gif) no-repeat center left;
}

/* ---------- sub-menu_end ---------- */

/* ---------- trackback ---------- */
#trackback_url {
	border:1px solid #cccccc;
	font-family: Arial, Helvetica, sans-serif;
	color:#999999;
}

/* ---------- trackback_end ---------- */

/* ---------- comment ---------- */

fieldset { margin-top:20px; }

legend {
}

#comment-author {
	background:#f9f9f9;
	border:1px solid #cccccc;
	color:#666666;
}

#comment-email {
	background:#f9f9f9;
	border:1px solid #cccccc;
	color:#666666;
}

#comment-url {
	background:#f9f9f9;
	border:1px solid #cccccc;
	color:#666666;
}

#comment-text {
	background:#f9f9f9;
	border:1px solid #cccccc;
	color:#666666;
}

#comment-preview,#comment-post,#comment-cancel  {
	width:100px;
}

ul.comments-open-footer  {
	padding-top: 15px;
}

.comments-open-footer li {
	display:inline;
	list-style-type: none;
	margin-right: 15px;
}

.comments-post label {
	margin:10px 36px 10px 0;
}

.cclicense { margin:3px 10px; }

.cclicense p { font-size:100%; }

div.blog-b
{
	padding:9 0 0 30px;
	color:#423636;
	background-color:inherit;
	border:0;
}

div.blog
{
	padding:0 0 0 4px;
	color:#423636;
	background-color:inherit;
	border:0;
}

div.blog a {
	text-decoration:under-line;
}

div.blog img {
	border:0;
}

div.blog-entry h2
{
	color:#ffffff;
	background: #ffffff url(http://www.okazaki-tax.com/img/entry_h2.gif) no-repeat 0px 0px;
	margin:0 0 0px 0;
	padding:6px 15px 6px 25px;
	font-size:15px;
}

div.blog-title {
	color: #3366ff;;
	font-weight:normal;
	margin:0px 0px 0px 0px;
	padding:3px 10px 6px 15px;
	width:200px;
}

div.blog-title a {
	text-decoration:under-line;
}

div.blog-c {
	color: #3366ff;;
	font-weight:normal;
	margin:0px 0px 0px 0px;
	padding:3px 10px 6px 73px;
	width:200px;
}

div.blog-c a {
	text-decoration:under-line;
}

p.blog-entry a {
	height:15px;
	padding-top:3px;
}

p.comments-open-moderated {
	margin:0px 36px 0px 0px;
}

div.comments-post {
	margin:0px 0px 12px 0px;
}

div.entry-content {
	margin:0px 36px 0px 0px;
}

div.main-m {
	margin:13px 36px 0px 0px;
}

div.main-m p img {
	border:0;
}

div.main-m h3 {
	color: #333333;
	padding:5px 10px;
	background-color:#e5e5e5;
	border-top:3px solid #3366ff;
	margin:14px 0px 10px 0px;
	font-weight:normal;
}

div.main-m h3 a {
	text-decoration: none;
	font-size:15px;
	font-weight:normal;
}

span.main-c {
	color: #ff3333;
}

div.ef {
	font-size:15px;
	color: #ff3333;
	margin-bottom: 9px;
}

.link {
	text-decoration: none;
	font-size: 2px;
	text-indent: -700em;
	margin-bottom:0px;
}