body { font-size:12px; line-height: 18px; background-image:url(img/bg.gif); margin-top: 0px;}
h1 { font-size: 10px; color: #FFFFFF; margin: 0px; padding: 0px; }
A { color: #003366;}
A:link { color: #003366;}
A:visited { color: #006666;}
A:hover { color: #660000; background-color:#F1F1F1;}
A:active { color: #660000; background-color:#F1F1F1;}

/*  背景  */

.bg-l { background-image:url(img/bg-l.gif);}
.bg-r { background-image:url(img/bg-r.gif);}
.bg-b { background-image:url(img/bg-b.gif);}
.footer { background-image:url(img/footer.gif); height: 21px;}



/*  ナビゲーション  */

.navi {	BORDER-RIGHT: 0px; PADDING-RIGHT: 0px; BORDER-TOP: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 0px; OVERFLOW: hidden; BORDER-LEFT: 0px; WIDTH: 760px; PADDING-TOP: 0px; BORDER-BOTTOM: 0px; HEIGHT: 42px;}
.navi IMG {	VISIBILITY: hidden;}
.navi A { BACKGROUND-POSITION: 0px 0px; FLOAT: left;}
.navi A:link { BACKGROUND-POSITION: 0px 0px; FLOAT: left;}
.navi A:visited { BACKGROUND-POSITION: 0px 0px; FLOAT: left;}
.navi A:hover {	BACKGROUND-POSITION: 0px 42px; FLOAT: left;}
.navi A:active { BACKGROUND-POSITION: 0px 42px; FLOAT: left;}
.navi .navi1 A { BACKGROUND-IMAGE: url(img/g-office.gif); BACKGROUND-REPEAT: repeat-y;}
.navi .navi2 A { BACKGROUND-IMAGE: url(img/g-business.gif); BACKGROUND-REPEAT: repeat-y;}
.navi .navi3 A { BACKGROUND-IMAGE: url(img/g-rireki.gif); BACKGROUND-REPEAT: repeat-y;}
.navi .navi4 A { BACKGROUND-IMAGE: url(img/g-taxation.gif); BACKGROUND-REPEAT: repeat-y;}
.navi .navi5 A { BACKGROUND-IMAGE: url(img/g-news.gif); BACKGROUND-REPEAT: repeat-y;}
.navi .navi6 A { BACKGROUND-IMAGE: url(img/g-useful.gif); BACKGROUND-REPEAT: repeat-y;}
.navi .navi7 A { BACKGROUND-IMAGE: url(img/g-customer.gif); BACKGROUND-REPEAT: repeat-y;}
.navi .navi8 A { BACKGROUND-IMAGE: url(img/g-staff.gif); BACKGROUND-REPEAT: repeat-y;}

.float { float: right;	border: none;}

.td01 { padding: 7px 5px 5px 5px;}
.td02 { padding-right: 5px;}

.bodyfont01 { color: #003366; font-weight: bold;}
.bodyfont02 { color:#666666; font-size: 10px;}
.bodyfont03 { font-weight: bold;}
.bodyfont04 { font-size: 10px;line-height: 13px;}
.bodyfont05 {  font-size: 10px; color:#FFFFFF;}
.bodyfont06 { color: #990000; font-weight: bold;}

.poricy A { font-size: 10px; color:#DDF9FF;} 
.poricy A:link { font-size: 10px; color:#DDF9FF; } 
.poricy A:visited { font-size: 10px; color: #003366;} 
.poricy A:hover { font-size: 10px; color: #DDF9FF; background-color:#2DC0FF;} 
.poricy A:active { font-size: 10px; color: #DDF9FF; background-color:#2DC0FF;} 

.blog A { font-size: 10px; color:#666666;} 
.blog A:link { font-size: 10px; color:#666666; } 
.blog A:visited { font-size: 10px; color: #333333;} 
.blog A:hover { font-size: 10px; color: #333333; background-color:#F1F1F1;} 
.blog A:active { font-size: 10px; color: #333333; background-color:#F1F1F1;} 

.b-link { font-size: 10px;}
.b-link A { font-size: 10px; color: #000000;} 
.b-link A:link { font-size: 10px; color: #000000;} 
.b-link A:visited { font-size: 10px; color: #330000;} 
.b-link A:hover { font-size: 10px; color: #003333; background-color:#CCCCCC;} 
.b-link A:active { font-size: 10px; color: #003333; background-color:#CCCCCC;} 

.menu01 a{ 
	display: block;
	font-size: 12px;
	background-image:url(img/t-bg.gif); background-position: 0px 56px;
	width: 155px;
	padding-left: 25px;
	padding-top: 5px;
}
.menu01 a:link,.menu01 a:visited {
	color: #003366;
	text-decoration: none;
	background-image:url(img/t-bg.gif); background-position: 0px 56px;

}
.menu01 a:hover,.menu01 a:active {
	display: block;
	font-size: 12px;
	background-image:url(img/t-bg.gif); background-position: 0px 0px;
}
.m_over a { 
	display: block;
	font-size: 12px;
	background-image:url(img/t-bg.gif); background-position: 0px 0px;
	width: 150px;
	padding: 5px 5px 5px 25px;
}
.m_over a:link,.m_over a:visited {
	color: #003366;
	text-decoration: none;
	background-image:url(img/t-bg.gif); background-position: 0px 0px;
	width: 150px;
	padding: 5px 5px 5px 25px;

}
.m_over a:hover,.m_over a:active {
	display: block;
	font-size: 12px;
	background-image:url(img/t-bg.gif); background-position: 0px 0px;
}
.title { border-left: solid #0066CC 4px; border-bottom: solid #0066CC 1px; padding-left: 10px; color: #003333; font-weight: bold;}
.img { float:left; width:92; margin-right: 5px;}
.padding { padding-left: 20px;}
.day { color: #FFFFFF; font-weight: bold; padding-left: 10px;}
.img_r {
	float: right;
	border: none;
	vertical-align:top;
	margin-left: 5px;
	margin-bottom: 5px;
}
.img_l {
	float: left;
	border: none;
	margin-right:5px;
	vertical-align:top;
	margin-bottom: 5px;
}
.img_n { 
	float: none;
	border: none;
}
.img_no { 
	float: none;
	border: none;
}

.hyou p		{line-height: 15px; margin:1px}
.bodyfont011 { color: #003366; font-weight: bold;line-height: 27px}

.color1		{ background-color: #e6f2ff}
.color2		{ background-color: #FFE0C1}
.color3		{ background-color: #FFFFA4}