@charset "UTF-8";

.imgleft{
	float: left;
	margin-top: 5px;
	margin-right: 10px;
	margin-bottom: 10px;
}

.t_right{
	line-height: 130%;
	margin-right: 30px;
	text-align: right;
}

.line{
	background-image: url(../img/service/line.gif);
	background-repeat: repeat-x;
	height: 1px;
	width: 100%;
	float: left;
	margin-bottom: 10px;
	margin-top: 10px;
}

#image01{
	background-image: url(../img/tax_service/main.jpg);
	height: 285px;
	width: 950px;
	background-repeat: no-repeat;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
}

#image02{
	background-image: url(../img/tax_consulting/main.jpg);
	height: 285px;
	width: 950px;
	background-repeat: no-repeat;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
}

#image03{
	background-image: url(../img/company_consulting/main.jpg);
	height: 285px;
	width: 950px;
	background-repeat: no-repeat;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
}

#contents_box_left{
	float: left;
	width: 277px;
	margin-right: 15px;
}

#c_left_bg{
	width: 275px;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-left-style: solid;
	border-right-color: #d2d2d2;
	border-bottom-color: #d2d2d2;
	border-left-color: #d2d2d2;
	padding-bottom: 10px;
}

#map{
	height: 200px;
	width: 257px;
	margin-right: auto;
	margin-left: auto;
	border: 1px solid #d2d2d2;
}

.c_left_text{
	width: 257px;
	margin-right: auto;
	margin-left: auto;
	line-height: 140%;
	margin-top: 10px;
}

#contents_box_right{
	float: left;
	width: 658px;
}

#time{
	background-image: url(../img/common/time.gif);
	height: 50px;
	width: 658px;
}

#c_right01{
	background-image: url(../img/tax_service/contents.gif);
	background-repeat: no-repeat;
	height: 869px;
	width: 658px;
}

#c_right02{
	background-image: url(../img/tax_consulting/contents.gif);
	background-repeat: no-repeat;
	height: 780px;
	width: 658px;
}

#c_right03{
	background-image: url(../img/company_consulting/contents.gif);
	background-repeat: no-repeat;
	height: 384px;
	width: 658px;
}

#c_right04{
	width: 658px;
	padding-bottom: 50px;
}

.title{
	height: 50px;
	width: 658px;
	margin-bottom: 10px;
	float: left;
}

.title2{
	height: 50px;
	width: 950px;
	margin-bottom: 10px;
	float: left;
}

.sub_title{
	width: 658px;
	height: 37px;
	float: left;
	margin-bottom: 10px;
}

.c_text{
	float: left;
	width: 633px;
	font-size: 14px;
	padding-right: 10px;
	line-height: 180%;
	padding-left: 15px;
	margin-bottom: 15px;
}

.sub_box{
	float: left;
	width: 643px;
	margin-bottom: 15px;
	margin-left: 15px;
}

.sub_box ul{margin: 0; 
padding: 0; 
list-style: none; 


}
.sub_box li{
	display: inline;
	padding: 0;
	margin: 0;
	width: 100%;

}


.sub_box2{
	float: left;
	width: 920px;
	margin-bottom: 15px;
	margin-left: 15px;
}


.sub_box3{
	float: left;
	width: 918px;
	margin-bottom: 15px;
	margin-left: 15px;
	border: 1px solid #d2d2d2;
}

.sub_box table{
	background-color: #d2d2d2;
}

.sub_box2 table{
	background-color: #d2d2d2;
}

.td01{
	background-color: #f5f9ec;
	padding: 10px;
	font-size: 14px;
	font-weight: bold;
	line-height: 150%;
	width: 30%;
	vertical-align: top;
}

.td02{
	background-color: #FFF;
	padding: 10px;
	font-size: 14px;
	line-height: 150%;
	letter-spacing: 0.2em;
	width: 70%;
}

.td03{
	background-color: #FFF;
	padding: 10px;
	font-size: 14px;
	line-height: 150%;
	letter-spacing: 0.2em;
}

.mf01{
	border: 1px solid #cccccc;
	height: 20px;
	width: 390px;
}

.mf02{
	border: 1px solid #cccccc;
	height: 200px;
	width: 390px;
}

.mf03{
	cursor: pointer;
	border: 1px solid #cccccc;
	height: 30px;
	width: 170px;
	float: left;
	margin-right: 10px;
}