@charset "utf-8";
/* ----　共通　---- */
*{
	margin:0;padding:0;font-style:normal;
}


body{
	font-family:"メイリオ", Meiryo, "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "ＭＳ Ｐゴシック", "MS PGothic", sans-serif;
	color:#333;
	font-size:14px;
	line-height: 1.3;
}


	a:link{		color:#333; text-decoration:underline;}
	a:visited{	color:#333; text-decoration:underline;}
	a:hover{	color:#0053a7; text-decoration:none;}


img{ 	border:0px;}

.left{	float:left;}
.right{	float:right;}

.textL{	text-align:left;}
.textC{	text-align:center;}
.textR{	text-align:right;}

ul li{	list-style-type:none;}

.clearfix:after {
  content: "";
  clear: both;
  display: block;
}







/* ＠＠ ヘッダ ＠＠ */

#wrapper1{
	background-image:url(../滝沢富夫税理士事務所02.files/bg01_h.jpg);
	background-repeat:repeat-x;
}


#wrapper2{
	background-image:url('http://mizutani-tax.net/img/bg02.gif');
	background-repeat:repeat-x;
}


#header{
	width:980px;
	height:108px;
	margin:0px auto;
	padding:0 20px;

}


#header h1 a{
	display:block;
	float:left;
	width:268px;
	height:42px;
	margin-top:24px;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
	background:url(http://mizutani-tax.net/img/head_logo.gif) no-repeat top left;
	}


#header #tocontact a{
	display:block;
	float:right;
	width:335px;
	height:47px;
	margin-top:21px;
	background:url(http://mizutani-tax.net/img/head_contact.gif) left top no-repeat;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
}

#header #tocontact a:hover{	background:url(http://mizutani-tax.net/img/head_contact_on.gif) left top no-repeat;}





/* ＠＠ メイン画像 ＠＠ */

.main_vis h2{
	width:980px;
	height:332px;
	margin:14px auto 0;
	padding:0 20px;
	background:url(http://mizutani-tax.net/img/vis_index.jpg) 20px top no-repeat;
	text-indent:120%;
	white-space:nowrap;
	overflow:hidden;
}


.lower_vis h2{
	width:980px;
	height:194px;
	margin:11px auto 0;
	padding:0 20px;
	text-indent:120%;
	white-space:nowrap;
	overflow:hidden;
}


.lower_vis h2#about{	background:url(http://mizutani-tax.net/img/vis_about.jpg) 20px top no-repeat;}
.lower_vis h2#service{	background:url(http://mizutani-tax.net/img/vis_service.jpg) 20px top no-repeat;}
.lower_vis h2#prices{	background:url(http://mizutani-tax.net/img/vis_price.jpg) 20px top no-repeat;}
.lower_vis h2#flows{	background:url(http://mizutani-tax.net/img/vis_flow.jpg) 20px top no-repeat;}
.lower_vis h2#links{	background:url(http://mizutani-tax.net/img/vis_contents.jpg) 20px top no-repeat;}
.lower_vis h2#contents{	background:url(http://mizutani-tax.net/img/vis_contents.jpg) 20px top no-repeat;}
.lower_vis h2#contact{	background:url(http://mizutani-tax.net/img/vis_contact.jpg) 20px top no-repeat;}
.lower_vis h2#blog{	background:url(http://mizutani-tax.net/img/vis_blog.jpg) 20px top no-repeat;}





/* ＠＠ ナビ ＠＠ */

ul.navi{
	clear:both;
	width:981px;
	height:57px;
	margin:0px auto 0px;
	padding:0 20px;
}

ul.navi li{
	display:inline;
	float:left;
	list-style-type:none;
}
	
ul.navi li a{
	display:block;
	width:140px;
	height:57px;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
}

ul.navi li.navi01 a{	width:141px; background:url(http://mizutani-tax.net/img/navi01.gif) no-repeat top left;}
ul.navi li.navi01 a:hover{	width:141px;background:url(http://mizutani-tax.net/img/navi01_on.gif) no-repeat top left;}
ul.navi li.navi01_on{	width:141px;background:url(http://mizutani-tax.net/img/navi01_on.gif) no-repeat top left;}


ul.navi li.navi02 a{	background:url(http://mizutani-tax.net/img/navi02.gif) no-repeat top left;}
ul.navi li.navi02 a:hover{	background:url(http://mizutani-tax.net/img/navi02_on.gif) no-repeat top left;}
ul.navi li.navi02_on{	background:url(http://mizutani-tax.net/img/navi02_on.gif) no-repeat top left;}


ul.navi li.navi03 a{	background:url(http://mizutani-tax.net/img/navi03.gif) no-repeat top left;}
ul.navi li.navi03 a:hover{	background:url(http://mizutani-tax.net/img/navi03_on.gif) no-repeat top left;}
ul.navi li.navi03_on{	background:url(http://mizutani-tax.net/img/navi03_on.gif) no-repeat top left;}


ul.navi li.navi04 a{	background:url(http://mizutani-tax.net/img/navi04.gif) no-repeat top left;}
ul.navi li.navi04 a:hover{	background:url(http://mizutani-tax.net/img/navi04_on.gif) no-repeat top left;}
ul.navi li.navi04_on{	background:url(http://mizutani-tax.net/img/navi04_on.gif) no-repeat top left;}



ul.navi li.navi06 a{	background:url(http://mizutani-tax.net/img/navi06.gif) no-repeat top left;}
ul.navi li.navi06 a:hover{	background:url(http://mizutani-tax.net/img/navi06_on.gif) no-repeat top left;}
ul.navi li.navi06_on{	background:url(http://mizutani-tax.net/img/navi06_on.gif) no-repeat top left;}



ul.navi li.navi07 a{	background:url(http://mizutani-tax.net/img/navi07.gif) no-repeat top left;}
ul.navi li.navi07 a:hover{	background:url(http://mizutani-tax.net/img/navi07_on.gif) no-repeat top left;}
ul.navi li.navi07_on{	background:url(http://mizutani-tax.net/img/navi07_on.gif) no-repeat top left;}




ul.navi li.navi08 a{	background:url(http://mizutani-tax.net/img/navi08.gif) no-repeat top left;}
ul.navi li.navi08 a:hover{	background:url(http://mizutani-tax.net/img/navi08_on.gif) no-repeat top left;}
ul.navi li.navi08_on{	background:url(http://mizutani-tax.net/img/navi08_on.gif) no-repeat top left;}








/* ＠＠ メインコンテンツ ＠＠ */

#container{
	width:980px;
	margin:0px auto;
	padding:0 20px;
	}


	/*　背景対策　*/
	#main_contents:after {
		content: "";
		display: block;
		clear: both;
		height: 1px;
		overflow: hidden;
	}
	* html #main_contents {
		height: 1em;
		overflow: visible;
	}
	/*\*/




/* テーブル　共通 */

#main table{
	width:700px;
	margin:0 auto 10px;
}


	/* 実線のテーブル */

	#main table.solidT{
		border-collapse:collapse;
		border-top:solid 1px #DDD;
		border-left:solid 1px #DDD;
		text-align:center;
	}

	#main table.solidT th{
		border-collapse:collapse;
		border-bottom:solid 1px #DDD;
		border-right:solid 1px #DDD;
		padding:8px 10px;
		background-color:#F7F7F7;
	}

	#main table.solidT td{
		border-collapse:collapse;
		border-bottom:solid 1px #DDD;
		border-right:solid 1px #DDD;
		padding:8px 10px;

	}



	#main table.solidT2{
		margin-bottom:30px;
		border-collapse:collapse;
		border-top:solid 1px #DDD;
		border-left:solid 1px #DDD;
	}

	#main table.solidT2 th{
		border-collapse:collapse;
		border-bottom:solid 1px #DDD;
		border-right:solid 1px #DDD;
		padding:8px 10px;
		background-color:#F7F7F7;
	}

	#main table.solidT2 td{
		border-collapse:collapse;
		border-bottom:solid 1px #DDD;
		border-right:solid 1px #DDD;
		padding:8px 10px;
		line-height:150%;

	}



/* リスト　共通 */

	#main ul{
		margin:0px;
		counter-reset:li;
		padding:0;
		list-style:none;
	}

	#main .list01{
		margin:8px 0 0 1em;
	}
	
	#main .list01 li{
		line-height:1.8em;
	}
	

	#main .list01 li:before{
	content: "・";
	padding-right: 3px;
	color:#00a5e3;
	}


	#main .list02 dt:before{
	content: "・";
	color:#00a5e3;
	}

	#main .list02 dt{
	margin-bottom:2px;
	font-weight:bold;
	}

	#main .list02 dd{
	margin:0 0 14px 1em;
	line-height:150%;
	}




/* ＠＠　メイン　＠＠ */
#main{
	float:right;
	width:720px;
	margin:30px auto 80px;
}
#linkTop{
	float:right;
	width:720px;
	margin:30px auto 0px;
}


h3{
	clear:both;
	width:720px;
	height:47px;
	margin:60px auto 20px;
	text-indent: 100%;
	white-space: nowrap;
	overflow: hidden;
}

h3.top{		margin-top:0px;}

h3#index01{	background:url('http://mizutani-tax.net/img/h3_index01.gif') no-repeat;}
h3#index02{	background:url('http://mizutani-tax.net/img/h3_index02.gif') no-repeat;}
h3#index03{	background:url('http://mizutani-tax.net/img/h3_index03.gif') no-repeat;}
h3#service1{	background:url('http://mizutani-tax.net/img/h3_service01.gif') no-repeat;}
h3#service2{	background:url('http://mizutani-tax.net/img/h3_service02.gif') no-repeat;}
h3#service3{	background:url('http://mizutani-tax.net/img/h3_service03.gif') no-repeat;}
h3#about01{	background:url('http://mizutani-tax.net/img/h3_about01.gif') no-repeat;}
h3#contents01{	background:url('http://mizutani-tax.net/img/h3_contents01.gif') no-repeat;}
h3#links01{	background:url('http://mizutani-tax.net/img/h3_links01.gif') no-repeat;}
h3#contact01{	background:url('http://mizutani-tax.net/img/h3_contact01.gif') no-repeat;}
h3#blog01{	text-indent: 0%;
		white-space: normal;
		overflow: visible;
		background:url('http://mizutani-tax.net/img/h3_blog01.gif') no-repeat;
		font-size:22px;
		padding-top:5px}


#main .inner_box{
	width:700px;
	margin:0 auto;
}

h4{
	width:700px;
	height:35px;
	margin:44px auto 20px;
	text-indent: 100%;
	white-space: nowrap;
	overflow: hidden;
}

h4#service01{	background:url('http://mizutani-tax.net/img/h4_service01.gif') no-repeat;}
h4#service02{	background:url('http://mizutani-tax.net/img/h4_service02.gif') no-repeat;}
h4#service03{	background:url('http://mizutani-tax.net/img/h4_service03.gif') no-repeat;}
h4#service04{	background:url('http://mizutani-tax.net/img/h4_service04.gif') no-repeat;}
h4#service05{	background:url('http://mizutani-tax.net/img/h4_service05.gif') no-repeat;}
h4#service06{	background:url('http://mizutani-tax.net/img/h4_service06.gif') no-repeat;}
h4#service07{	background:url('http://mizutani-tax.net/img/h4_service07.gif') no-repeat;}
h4#about01{	background:url('http://mizutani-tax.net/img/h4_about01.gif') no-repeat;}
h4#about02{	background:url('http://mizutani-tax.net/img/h4_about02.gif') no-repeat;}
h4#about03{	background:url('http://mizutani-tax.net/img/h4_about03.gif') no-repeat;}
h4#about04{	background:url('http://mizutani-tax.net/img/h4_about04.gif') no-repeat;}
h4#about05{	background:url('http://mizutani-tax.net/img/h4_about05.gif') no-repeat;}
h4#contact01{	background:url('http://mizutani-tax.net/img/h4_contact01.gif') no-repeat;}
h4#contents01{	background:url('http://mizutani-tax.net/img/h4_contents01.gif') no-repeat;}
h4#contents02{	background:url('http://mizutani-tax.net/img/h4_contents02.gif') no-repeat;}



h5{
	margin:40px 0 14px;
	font-size:15px;
}

h5.top{		margin-top:0;}

h5:before, h5:after{
	content:"■" ;
	color:#00a5e3;
}


img#greeting_img{
	float:left;
	width:226px;
	height:255px;
	margin-right:20px;
}

#main #servicebox{
	height:380px;
}

#main #servicebox .index_service a{
	clear:both;
	display:block;
	width:350px;
	height:180px;
	margin:0;

}

#main #servicebox .index_service a:link{		text-decoration:none;}
#main #servicebox .index_service a:visited{		text-decoration:none;}
#main #servicebox .index_service a:hover{		color:#333;}


#main #servicebox #service01{
	float:left;
	margin-bottom:20px;
	background:url('http://mizutani-tax.net/img/service01.jpg') no-repeat top left;
}
#main #servicebox #service02{
	float:right;
	margin-bottom:20px;
	background:url('http://mizutani-tax.net/img/service02.jpg') no-repeat top left;
}
#main #servicebox #service03{
	float:left;
	background:url('http://mizutani-tax.net/img/service03.jpg') no-repeat top left;
}
#main #servicebox #service04{
	float:right;
	background:url('http://mizutani-tax.net/img/service04.jpg') no-repeat top left;
}


#main #servicebox #service01 a:hover{	background:url('http://mizutani-tax.net/img/service01_on.jpg') no-repeat top left;}
#main #servicebox #service02 a:hover{	background:url('http://mizutani-tax.net/img/service02_on.jpg') no-repeat top left;}
#main #servicebox #service03 a:hover{	background:url('http://mizutani-tax.net/img/service03_on.jpg') no-repeat top left;}
#main #servicebox #service04 a:hover{	background:url('http://mizutani-tax.net/img/service04_on.jpg') no-repeat top left;}


#main h4.indexh4{
	width:350px;
	height:132px;
	margin:0;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
}

#main p{	line-height:160%;}

#main #servicebox .index_service p{
	margin:8px 40px 0 12px;
	font-size:12px;
	line-height:130%;

}


#main ul.news{
	border-top:1px dotted #b4bec6;
}

#main ul.news li{
	padding:14px 0 30px;
	line-height:1em;
	border-bottom:1px dotted #b4bec6;
}

#main ul.news li:hover{
	background-color:#f6f6ff;
}

#main ul.news li span.date{
	float:left;
	display:block;
	width:70px;
	height:18px;
	margin:3px 26px 0 0;
}

#main ul.news li span.up{
	display:block;
	float:left;
	width:70px;
	height:18px;
	background:url(http://mizutani-tax.net/img/news02.gif) left top no-repeat;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
}

#main ul.news li span.news{
	display:block;
	width:70px;
	height:18px;
	background:url(http://mizutani-tax.net/img/news01.gif) left top no-repeat;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
}


#main ul.news li span.honbun{
	float:left;
	display:block;
	width:370px;
	height:18px;
	padding-left:20px;
}



#main #contact_bnr a{
	display:block;
	width:720px;
	height:200px;
	margin:50px auto 0;
	background:url(http://mizutani-tax.net/img/contact.jpg) left top no-repeat;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
}

#main #contact_bnr a:hover{	background:url(http://mizutani-tax.net/img/contact_on.jpg) left top no-repeat;}

#main p.totop{	text-align:right;}
#main p.totop a{	color:#00a5e3;}

#namemizutani{
	width:700px;
	text-align:right;
	margin-top:-50px;
}





/* ＠＠　サブ　＠＠ */

#sub{
	float:left;
	width:240px;
	margin:30px 20px 80px 0;
}

#sub a:link{		color:#333; text-decoration:underline;}
#sub a:visited{	color:#333; text-decoration:underline;}
#sub a:hover{	color:#0053a7; text-decoration:none;}



#sub #sub_menu{
	margin-bottom:30px;
	background:url(http://mizutani-tax.net/img/sub_menu_bottom.gif) no-repeat left bottom;
}

#sub #sub_menu h3{
	clear:both;
	width:240px;
	height:60px;
	margin:0;
	text-indent: 100%;
	white-space: nowrap;
	overflow: hidden;
}

#sub h3#sub_service{	background:url(http://mizutani-tax.net/img/sub_menu_top01.gif) no-repeat left top;}
#sub h3#sub_about{	background:url(http://mizutani-tax.net/img/sub_menu_top02.gif) no-repeat left top;}
#sub h3#sub_contents{	background:url(http://mizutani-tax.net/img/sub_menu_top03.gif) no-repeat left top;}
#sub h3#sub_blog{	background:url(http://mizutani-tax.net/img/sub_menu_top04.gif) no-repeat left top;}


#sub ul.submenu li a{
	display:block;
	height:15px;
	padding:17px 0 17px 28px;
	border-top:1px solid #FFF;
	border-bottom:1px solid #FFF;
	background:url(http://mizutani-tax.net/img/sub_menu_arrow01.gif) no-repeat 7px 21px;
}

#sub ul.submenu li{	border-bottom:1px solid #ececec;}
#sub ul.submenu li.end{
	height:54px;
	border-bottom:none;}

#sub ul.submenu li a:hover{
	border-top:1px solid #FFF;
	border-bottom:1px solid #FFF;
	background:#f2f2f2 url(http://mizutani-tax.net/img/sub_menu_arrow02.gif) no-repeat 7px 21px;
}



#sub #sub_contact{
	width:210px;
	padding:20px 15px 24px;
	background:url(../滝沢富夫税理士事務所02.files/sub_contact_bg.gif) repeat-y;
}


#sub h3#sub_h3{
	width:240px;
	height:53px;
	margin:0 0 0px 0px;
	padding:0;
	background:url(../滝沢富夫税理士事務所02.files/sub_contact_top.jpg) no-repeat left top;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
}


#sub #sub_contact h4{
	width:212px;
	height:11px;
	margin:0 auto 9px;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
}


#sub #sub_contact h4#sub_tel{	background:url(../滝沢富夫税理士事務所02.files/sub_contact_title01.gif) no-repeat left top;}
#sub #sub_contact h4#sub_mail{	background:url(../滝沢富夫税理士事務所02.files/sub_contact_title02.gif) no-repeat left top;}
#sub #sub_contact h4#sub_access{	background:url(../滝沢富夫税理士事務所02.files/sub_contact_title03.gif) no-repeat left top;}


#sub #sub_contact p{
	width:210px;
	font-size:12px;
}


#sub #sub_contact p#sub_tel02{
	height:56px;
	margin:0 auto 24px;
	background:url(../滝沢富夫税理士事務所02.files/sub_contact_tel.gif) no-repeat left top;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
}


#sub #sub_contact p#sub_mail02 a{
	display:block;
	height:39px;
	margin:0 auto 24px;
	background:url(../滝沢富夫税理士事務所02.files/formmail.gif) no-repeat left top;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
}


#sub #sub_contact p#sub_mail02 a:hover{
	background:url(../滝沢富夫税理士事務所02.files/formmail.gif) no-repeat left top;
}


#sub #sub_contact p.last{	margin:0;}


#sub hr{
	height:5px;
	margin-bottom:20px;
	background:url(../滝沢富夫税理士事務所02.files/sub_contact_bottom.gif) no-repeat left bottom;
	border:none;
}



#sub p#sub_blog a{
	display:block;
	width:240px;
	height:86px;
	background:url(http://mizutani-tax.net/img/sub_blog.jpg) no-repeat left top;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
	margin-bottom: 20px;
}

#sub p#sub_blog a:hover{	background:url(http://mizutani-tax.net/img/sub_blog_on.jpg) no-repeat left top;}


#sub p#sub_blog2 a{
	display:block;
	width:240px;
	height:86px;
	background:url(http://mizutani-tax.net/img/sub_blog2.jpg) no-repeat left top;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
}

#sub p#sub_blog2 a:hover{	background:url(http://mizutani-tax.net/img/sub_blog2_on.jpg) no-repeat left top;}


/* ＠＠ フッタ ＠＠ */
#footer{
	clear:both;
	background:url(../滝沢富夫税理士事務所02.files/bg_foot_b.gif) left top repeat-x;
	font-size:12px;
}

#footer a:link{		color:#000000; text-decoration:none;}
#footer a:visited{	color:#000000; text-decoration:none;}
#footer a:hover{	color:#000000; text-decoration:none;}


#footer #foottop{
	width:980px;
	height:37px;
	margin:0 auto;
	padding:0 20px;
	color:#fff;
}

#footer #foottop ul{
	float:left;
	margin-top:12px;
}

#footer #foottop ul li{
	display:inline;
}

#footer #foottop ul li:before{	content:" ｜ ";}
#footer #foottop ul li.last:after{	content:" ｜ ";}


#footer #foottop p#pagetop{
	float:right;
}


#footer #foottop p#pagetop a{
	width:115px;
	height:23px;
	margin-top:7px;
	background:url(http://mizutani-tax.net/img/pagetop.gif) no-repeat;
	display:block;
	text-indent: 100%;
	white-space: nowrap;
	overflow: hidden;
}

#footer #foottop p#pagetop a:hover{	background:url(http://mizutani-tax.net/img/pagetop_on.gif) no-repeat;}


#footer #footbody{
	width:980px;
	height:110px;
	margin:0 auto;
	padding:30px 20px 0;
}

#footer #footbody h2{
	float:left;
	width:264px;
	height:43px;
	background:url(http://mizutani-tax.net/img/foot_logo.gif) no-repeat;
	display:block;
	text-indent: 100%;
	white-space: nowrap;
	overflow: hidden;
}

#footer #footbody address{	float:right;}





/* ＠＠　業務案内　＠＠ */

#main dl.flow{
	padding:16px 10px;
	border:4px solid #97b8d2;
}

#main dl#flow01 dt{	height:3em;}
#main dl#flow02 dt{	height:5em;}
#main dl#flow03 dt{	height:2em;}
#main dl#flow04 dt{	height:5em;}

#main dl.flow dt{
	float:left;
	width:220px;
	color:#007db5;
	font-weight:bold;
}

#main img.flow_arrow{
	display:block;
	width:18px;
	height:10px;
	margin:10px auto;
}





/* ＠＠　事務所概要　＠＠ */

#main #googlemap{
	width:696px;
	height:446px;
	margin:0 auto;
	padding:2px;
	border:1px solid #DDD;
}






/* ＠＠　お役立ち情報　＠＠ */

#main table.solidTcont{
	clear:both;
	width:100%;
	margin:0 0 20px 0;
	border-collapse:collapse;
}

#main table.solidTcont th{
	padding:10px 0 10px 18px;
	font-weight:bold;
	text-align:left;
	border-bottom:dotted 1px #D6D6D6;
	background:url('http://mizutani-tax.net/img/arrow01.gif') no-repeat left 12px;
}

#main table.solidTcont td{
	padding:10px 20px;
	text-align:right;
	border-bottom:dotted 1px #D6D6D6;
}


#contents02 ul.left{
	float:left;
	width:320px;
}

#contents02 ul.right{
	float:right;
	width:320px;
}

#contents02 ul li{
	padding:3px 0 0 14px;
	line-height:25px;
	background:url('http://mizutani-tax.net/img/arrow02.gif') no-repeat left 10px;
}


#contents2013 h5:before, #contents2013 h5:after{	content:none;}


#contents2013 h4{
	font-family:"メイリオ", Meiryo, "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "ＭＳ Ｐゴシック", "MS PGothic", sans-serif;
	text-indent: 0%;
}


#contents2013 table{	width:100%;}




/* ＠＠　リンク　＠＠ */

#main ul#link li{
	display:block;
	height:27px;
	margin:0 20px;
	padding:8px 0px 0px 14px;
	background:#FFF url('http://mizutani-tax.net/img/arrow02.gif') no-repeat left 12px;
}





/* ＠＠　お問い合わせ　＠＠ */

#mail01 .telnumber{
	width:235px;
	height:56px;
	margin:10px 0px 0px 0px;
	background:url(http://mizutani-tax.net/img/sub_contact_tel.gif) no-repeat;
	display:block;
	text-indent: 100%;
	white-space: nowrap;
	overflow: hidden;
} 


#main #mailform{
	width:700px;
	margin:20px auto;
}



	#main table.solidT2 td label{
		padding:6px 8px;
		display:block;
	}

	#main table.solidT2 td label:hover{
		background-color:#f3f3f3;
	}

#main #mailform td .inquiry{
	vertical-align:2px;
	*vertical-align:-2px;
}

#main #mailform th{
	line-height:1.4em;
}

#main #mailform th span{
	font-weight:normal;
	font-size:11px;	
}

#main #mailform th .kome{
	font-weight:normal;
	color:#C00;
	font-size:11px;	
}

#main #mailform .ex{
	font-size:12px;	
}


#main p.thx{
	margin:30px 0 20px;
	font-size:18px;
	color:#007db5;
}

p.telnumber{
	margin-top:20px;
}

/* ＠＠　ブログ　＠＠ */
p#site_link{
	margin-top:24px;
}

/* pagenavi CSS */


.tablenav {
clear:both;
	color: #1b6499;
	background:white;
	margin: 1em auto;
	line-height:2em;
	text-align:center;
font-weight:bold;
font-size:18px;
	font-family:"ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro","メイリオ", Meiryo,  "ＭＳ Ｐゴシック", "MS PGothic", sans-serif;
}

a.page-numbers, .tablenav .current {
	color: #1b6499;
	padding: 2px .4em;
	border:solid 1px #ccc;
	text-decoration:none;
	font-size:smaller;
border-radius:3px 3px 3px 3px;
}

a.page-numbers:hover {
	color:white;
	background: #1b6499;
}

.tablenav .current {
	color: white;
	background: #1b6499;
	border-color: #1b6499;
	font-weight:bold;
border-radius:3px 3px 3px 3px;
}

.tablenav .next, .tablenav .prev {
	border:0 none;
	background:transparent;
	text-decoration:underline;
	font-size:smaller;
	font-weight:bold;
}


/* blog meta CSS*/

.meta{padding-top:12px;border-top:1px dotted #cccccc;margin:20px 0px 60px;}
.meta .meta1{float:left;}
.meta .meta2{float:right;}

ul#zengo {width:720px !important;margin-top:60px !important;}
ul#zengo li.new {float:left !important;}
ul#zengo li.old {float:right !important;}
ul#zengo li {background-image:none !important;}
ul#zengo li a{display:block;width:160px;text-align:center;padding:4px;background-color:#ffffff;font-size:12px;color:#3b59ae;border:1px solid #eee;text-decoration:none !important;}
ul#zengo li a:hover{background-color:#efefef;}

ul.blog {
	padding-left: 20px !important;
	padding-bottom: 10px !important;
}

ul.blog li {
	padding-top: 9px !important;
	padding-bottom: 9px !important;
}


ul.blog li strong{
		display: block;
		width:670px;
		height:28px;
		background:url(http://mizutani-tax.net/img/blog_t.gif) no-repeat;
		padding:14px 0px 8px 20px;
		text-align:left;
		margin-top:20px;
}


ul.blog li strong a{
		color:white;
		font-size:120%;
}

ul.blog li abbr {
		display: block;
		margin-top: 0px;
		font-size: 90%;
		color: rgb(137, 145, 156);
		float:right; margin-right:20px;
}

ul.blog li span.bassui {
		display: block;
		margin: 20px 0px 20px;
		line-height:160%;
		padding-right:10px;
}


ul.blog li span.tuzuki a{
		display: block;
		margin-top: 0px;
		margin-bottom:30px;
		width:690px;
		height:30px;
		text-align:center;
		background-color:#f4f4f4;
		border:1px solid #e0e0e0;
		padding-top:11px;

font-weight: bold;
border-radius: 5px;
}

ul.blog li span.tuzuki a:hover{
		background-color:#f9f9fb;
}

#menu ul{
position: relative;
left: 20%;
float:left;
margin: 0; 
padding: 0; 
list-style: none;
}
#menu li{ 
display: inline; 
padding: 0; 
margin: 0; 
float: left;
}
#menu li a{
display: block; 
border-left: 1px solid #474655;
border-top: 1px solid #474655;
border-bottom: 1px solid #474655;
background-color: #fff;
padding: 3px;
text-decoration: none;
color: #333;
width: 100px; 
margin: 1px 0px;
text-align: center;
font-size: 14px;
}
#menu li a:hover{
border-left: 1px solid #474655;
border-top: 1px solid #474655;
border-bottom: 1px solid #474655;
background-color: #F3D898;
}
#menu #haji li a{
display: block; 
border: 1px solid #474655;
background-color: #fff;
padding: padding: 3px 10px;;
text-decoration: none;
color: #333;
width: 100px; 
margin: 1px 0px;
text-align: center;
font-size: 14px;
}
#menu #haji li a:hover{
display: block; 
border: 1px solid #474655;
background-color: #F3D898;
}