@charset "utf-8";

/* ================================================================
   ad.css
-------------------------------------------------------------------
   01.  #adSideList　：サイドメニュー
-------------------------------------------------------------------
   02.  #adListAll　：一覧・共通STYLE
-------------------------------------------------------------------
   03.  #adList　：個別・共通STYLE
-------------------------------------------------------------------
        03-01  #adKeiei　：経営計画策定のスペシャリスト
        03-02  #adIgyo　：医業経営サポートのスペシャリスト
        03-03  #adSozoku　：相続のスペシャリスト
        03-04  #adSelect　：注目の会計事務所
        03-05  #adYoung　：30代40代の若手税理士特集
        03-06  #adSeturitu　：会社設立応援します
        03-07  #adShikin　：資金繰りを協力サポート
        03-08  #adWoman　：女性税理士事務所
        03-09  #adFree　：無料相談対応の税理士事務所
-------------------------------------------------------------------
   04.  #inquiry　：お問合せフォーム
================================================================ */






/* ================================================================
   00.  #adHome　：ホーム
================================================================ */

/* unit01 */
#adHome #unit01,
#adHome #unit01 dd{	zoom:1;}
#adHome #unit01:after,
#adHome #unit01 dd:after{	content:".";	display:block;	height:0;	clear:both;	visibility:hidden;}
#adHome #unit01{
	margin-top: -10px;
	margin-bottom: 25px;
}
#adHome #unit01 dl{
	background-image: url(../../../common12/img/home/unit02-title-bk.jpg);
	background-repeat: no-repeat;
	background-position: left top;
}
#adHome #unit01 dd{	padding-top: 39px;}
#adHome #unit01 dd a,
#adHome #unit01 dd span{
	display: block;
	float: left;
	margin-right: 13px;
	margin-bottom: 13px;
}
#adHome #unit01 dd a.last,
#adHome #unit01 dd span.last{	margin-right: 0px;}

/* unit02 */
/* unit03 */
#adHome #unit02 span,
#adHome #unit03 h2{
	display: block;
	margin-bottom: 10px;
	padding-left: 8px;
	border-left: 6px solid #ff9a00;
	font-size: 150%;
	font-weight: bold;
}

#adHome #mainData #unit02 p,
#adHome #mainData #unit03 ul{
	margin-bottom: 0px;
	margin-left: 15px;
}
#adHome #unit02 span{
	margin-left: -15px;
	line-height: 1.5;
}
#adHome #mainData #unit02 p{
	line-height: 1.9;
}
#adHome #unit03 span{
	font-size: 130%;
	font-weight: bold;
}







/* ================================================================
   01.  #adSideList　：サイドメニュー
================================================================ */

#adSideList dt,
#adSideList a:link,
#adSideList a:visited{
	display: block;
	width: 200px;
	margin: 0px;
	padding: 0px;
	background-repeat: no-repeat;
	background-position: left top;
	text-indent: -9999px;
}
#adSideList dt{	height: 17px;}
#adSideList a:link,
#adSideList a:visited{	height: 26px;}
#adSideList dd{	margin-bottom: 1px;}
/* dt */
#adSideList dt{	background-image: url(../img/menu-side00.jpg);}
/* st01 */
#adSideList .st01 a:link,
#adSideList .st01 a:visited{	background-image: url(../img/menu-side01-off.jpg);}
#adSideList .st01 a:hover,
#adSideList .st01 a:active{	background-image: url(../img/menu-side01-on.jpg);}
/* st02 */
#adSideList .st02 a:link,
#adSideList .st02 a:visited{	background-image: url(../img/menu-side02-off.jpg);}
#adSideList .st02 a:hover,
#adSideList .st02 a:active{	background-image: url(../img/menu-side02-on.jpg);}
/* st03 */
#adSideList .st03 a:link,
#adSideList .st03 a:visited{	background-image: url(../img/menu-side03-off.jpg);}
#adSideList .st03 a:hover,
#adSideList .st03 a:active{	background-image: url(../img/menu-side03-on.jpg);}
/* st04 */
#adSideList .st04 a:link,
#adSideList .st04 a:visited{	background-image: url(../img/menu-side04-off.jpg);}
#adSideList .st04 a:hover,
#adSideList .st04 a:active{	background-image: url(../img/menu-side04-on.jpg);}

/* st05 */
#adSideList .st05 a:link,
#adSideList .st05 a:visited{	background-image: url(../img/menu-side05-off.jpg);}
#adSideList .st05 a:hover,
#adSideList .st05 a:active{	background-image: url(../img/menu-side05-on.jpg);}

/* st06 */
#adSideList .st06 a:link,
#adSideList .st06 a:visited{	background-image: url(../img/menu-side06-off.jpg);}
#adSideList .st06 a:hover,
#adSideList .st06 a:active{	background-image: url(../img/menu-side06-on.jpg);}

/* st07 */
#adSideList .st07 a:link,
#adSideList .st07 a:visited{	background-image: url(../img/menu-side07-off.jpg);}
#adSideList .st07 a:hover,
#adSideList .st07 a:active{	background-image: url(../img/menu-side07-on.jpg);}

/* st08 */
#adSideList .st08 a:link,
#adSideList .st08 a:visited{	background-image: url(../img/menu-side08-off.jpg);}
#adSideList .st08 a:hover,
#adSideList .st08 a:active{	background-image: url(../img/menu-side08-on.jpg);}

/* st09 */
#adSideList .st09 a:link,
#adSideList .st09 a:visited{	background-image: url(../img/menu-side09-off.jpg);}
#adSideList .st09 a:hover,
#adSideList .st09 a:active{	background-image: url(../img/menu-side09-on.jpg);}

/* Current背景
------------------------------------------- */
/* st01 */
#adKeiei #adSideList .st01 a:link,
#adKeiei #adSideList .st01 a:visited{	background-image: url(../img/menu-side01-on.jpg);}
/* st02 */
#adIgyo #adSideList .st02 a:link,
#adIgyo #adSideList .st02 a:visited{	background-image: url(../img/menu-side02-on.jpg);}
/* st03 */
#adSozoku #adSideList .st03 a:link,
#adSozoku #adSideList .st03 a:visited{	background-image: url(../img/menu-side03-on.jpg);}
/* st04 */
#adSelect #adSideList .st04 a:link,
#adSelect #adSideList .st04 a:visited{	background-image: url(../img/menu-side04-on.jpg);}
/* st05 */
#adYoung #adSideList .st05 a:link,
#adYoung #adSideList .st05 a:visited{	background-image: url(../img/menu-side05-on.jpg);}
/* st06 */
#adSeturitu #adSideList .st06 a:link,
#adSeturitu #adSideList .st06 a:visited{	background-image: url(../img/menu-side06-on.jpg);}
/* st07 */
#adShikin #adSideList .st07 a:link,
#adShikin #adSideList .st07 a:visited{	background-image: url(../img/menu-side07-on.jpg);}
/* st08 */
#adWoman #adSideList .st08 a:link,
#adWoman #adSideList .st08 a:visited{	background-image: url(../img/menu-side08-on.jpg);}
/* st09 */
#adFree #adSideList .st09 a:link,
#adFree #adSideList .st09 a:visited{	background-image: url(../img/menu-side09-on.jpg);}









/* =========================================================================== */









/* ================================================================
   02.  #adListAll　：一覧・共通STYLE
================================================================ */

#adListAll{	zoom:1;}
#adListAll:after{	content:".";	display:block;	height:0;	clear:both;	visibility:hidden;}

/* dl */
#adListAll dl{
	float: left;
	width: 330px;
	margin-bottom: 8px;
	padding-bottom: 8px;
	background: url(../../../common12/img/bg/bg01.jpg) repeat-x left bottom;
}
/* dd */
#adListAll dd{
	display: block;
	float: left;
	padding-bottom: 8px;
}
#adListAll dd.photo{
	width: 75px;
	padding-top: 8px;
	padding-left: 15px;
}
#adListAll dd.data{
	width: 239px;
	padding-top: 5px;
	line-height: 1.3;
}
#adListAll dd.data a{
	display: block;
	padding-bottom: 5px;
}
#adListAll dl.listL dd.photo{	padding-left: 0px;}
#adListAll dl.listL dd.data{
	padding-right: 15px;
	background: url(../../../common12/img/bg/bg10.jpg) repeat-y right top;
}


/* 個別STYLE
================================================================ */

/* 01  #adKeiei　：経営計画策定のスペシャリスト */
#adKeiei #adListAll dd.photo img{	border-top: 5px solid #003366;}

/* 02  #adIgyo　：医業経営サポートのスペシャリスト */
#adIgyo #adListAll dd.photo img{	border-top: 5px solid #0A5C0A;}

/* 03 #adSozoku　：相続のスペシャリスト */
#adSozoku #adListAll dd.photo img{	border-top: 5px solid #545415;}

/* 04 #adSelect　：注目の会計事務所 */
#adSelect #adListAll dd.photo img{	border-top: 5px solid #FF5C00;}

/* 05 #adYoung　：30代40代の若手税理士特集 */
#adYoung #adListAll dd.photo img{	border-top: 5px solid #29A329;}

/* 06 #adSeturitu　：会社設立応援します */
#adSeturitu #adListAll dd.photo img{	border-top: 5px solid #005CA3;}

/* 07 #adShikin　：資金繰りを協力サポート */
#adShikin #adListAll dd.photo img{	border-top: 5px solid #595701;}

/* 08 #adWoman　：女性税理士事務所 */
#adWoman #adListAll dd.photo img{	border-top: 5px solid #FF3539;}

/* 09 #adFree　：無料相談対応の税理士事務所 */
#adFree #adListAll dd.photo img{	border-top: 5px solid #2F9761;}









/* =========================================================================== */









/* ================================================================
   03.  #adList　：個別・共通STYLE
================================================================ */

#adList,
#adList .unit{	zoom:1;}
#adList unit:after,
#adList:after{	content:".";	display:block;	height:0;	clear:both;	visibility:hidden;}

/* unit */
#adList .unit01,
#adList .unit03{
	margin-bottom: 35px;
	background: url(../../../common12/img/bg/bg01.jpg) repeat-x left bottom;
}

/* unit00 */
#adList .unit00 span{
	padding-left: 20px;
	font-size: 90%;
	font-weight: normal;
	display: block;
	background-repeat: no-repeat;
	background-position: left top;
	height: 120px;
	width: 660px;
	text-indent: -9999px;
}
#adList .unit00 h1{
	padding-top: 15px;
	padding-bottom: 35px;
	font-size: 150%;
	font-weight: bold;
	background-repeat: no-repeat;
	background-position: right top;
}
#adList .unit00 h1 span{
	padding-left: 20px;
	font-size: 90%;
	font-weight: normal;
	display: inline;
	background-image: none;
	height: auto;
	width: auto;
	text-indent: 0px;
}

/* sideInfo */
#adList .sideInfo{
	width: 128px;
	margin-bottom: 20px;
}
#adList .unit01 .sideInfo{
	float: right;
	margin-left: 30px;
}
#adList .unit02 .sideInfo{
	float: left;
	margin-right: 30px;
}

/* lead */
#adList h3.lead{
	font-size: 140%;
	font-weight: bold;
	margin-bottom: 1.5em;
}

/* unit03 */
#adList .unit03,
#adList .unit03 dd{	zoom:1;}
#adList .unit03:after,
#adList .unit03 dd:after{	content:".";	display:block;	height:0;	clear:both;	visibility:hidden;}

#adList .unit03 dl{
	margin-bottom: 25px;
	padding: 7px 15px;
}
#adList .unit03 dt{
	margin-bottom: 15px;
	padding: 5px 0px 5px 27px;
	font-size: 140%;
	font-weight: bold;
	background-repeat: no-repeat;
	background-position: 0px 0.45em;
}
#adList .unit03 dd{
	margin-left: 5px;
	padding: 0px 12px 10px 20px;
	font-size: 120%;
	font-weight: bold;
	background-repeat: no-repeat;
	background-position: 0px 0.35em;
}

/* table01 */
#adList table.table01 th{	text-align: left;}









/* 03-01  #adKeiei　：経営計画策定のスペシャリスト
================================================================ */
/* unit00 */
#adKeiei #adList .unit00 span{	background-image: url(../img/subtitle01.jpg);}
#adKeiei #adList .unit00 h1{	background-image: url(../img/subtitle01-bg.jpg);}
#adKeiei #adList .unit00 h1 span{	background-image: none;}
/* lead */
#adKeiei #adList h3.lead{	color: #003366;}
/* unit03 */
#adKeiei #adList .unit03 dl{
	border: 1px solid #003366;
	border-top: 6px solid #003366;
}
#adKeiei #adList .unit03 dt{
	border-bottom: 1px solid #003366;
	color:  #003366;
	background-image: url(../img/icon01-01.jpg);
}
#adKeiei #adList .unit03 dd{	background-image: url(../img/icon01-02.jpg);}


/* 03-02  #adIgyo　：医業経営サポートのスペシャリスト
================================================================ */
/* unit00 */
#adIgyo #adList .unit00 span{	background-image: url(../img/subtitle02.jpg);}
#adIgyo #adList .unit00 h1{	background-image: url(../img/subtitle02-bg.jpg);}
#adIgyo #adList .unit00 h1 span{	background-image: none;}
/* lead */
#adIgyo #adList h3.lead{	color: #0A5C0A;}
/* unit03 */
#adIgyo #adList .unit03 dl{
	border: 1px solid #0A5C0A;
	border-top: 6px solid #0A5C0A;
}
#adIgyo #adList .unit03 dt{
	border-bottom: 1px solid #0A5C0A;
	color:  #0A5C0A;
	background-image: url(../img/icon02-01.jpg);
}
#adIgyo #adList .unit03 dd{	background-image: url(../img/icon02-02.jpg);}


/* 03-03  #adSozoku　：相続のスペシャリスト
================================================================ */
/* unit00 */
#adSozoku #adList .unit00 span{	background-image: url(../img/subtitle03.jpg);}
#adSozoku #adList .unit00 h1{	background-image: url(../img/subtitle03-bg.jpg);}
#adSozoku #adList .unit00 h1 span{	background-image: none;}
/* lead */
#adSozoku #adList h3.lead{	color: #545415;}
/* unit03 */
#adSozoku #adList .unit03 dl{
	border: 1px solid #545415;
	border-top: 6px solid #545415;
}
#adSozoku #adList .unit03 dt{
	border-bottom: 1px solid #545415;
	color:  #545415;
	background-image: url(../img/icon03-01.jpg);
}
#adSozoku #adList .unit03 dd{	background-image: url(../img/icon03-02.jpg);}


/* 03-04  #adSelect　：注目の会計事務所
================================================================ */
/* unit00 */
#adSelect #adList .unit00 span{	background-image: url(../img/subtitle04.jpg);}
#adSelect #adList .unit00 h1{	background-image: url(../img/subtitle04-bg.jpg);}
#adSelect #adList .unit00 h1 span{	background-image: none;}
/* lead */
#adSelect #adList h3.lead{	color: #FF5C00;}
/* unit03 */
#adSelect #adList .unit03 dl{
	border: 1px solid #FF5C00;
	border-top: 6px solid #FF5C00;
}
#adSelect #adList .unit03 dt{
	border-bottom: 1px solid #FF5C00;
	color:  #FF5C00;
	background-image: url(../img/icon04-01.jpg);
}
#adSelect #adList .unit03 dd{	background-image: url(../img/icon04-02.jpg);}


/* 03-05  #adYoung　：30代40代の若手税理士特集
================================================================ */
/* unit00 */
#adYoung #adList .unit00 span{	background-image: url(../img/subtitle05.jpg);}
#adYoung #adList .unit00 h1{	background-image: url(../img/subtitle05-bg.jpg);}
#adYoung #adList .unit00 h1 span{	background-image: none;}
/* lead */
#adYoung #adList h3.lead{	color: #29A329;}
/* unit03 */
#adYoung #adList .unit03 dl{
	border: 1px solid #29A329;
	border-top: 6px solid  #29A329;
}
#adYoung #adList .unit03 dt{
	border-bottom: 1px solid #29A329;
	color:  #29A329;
	background-image: url(../img/icon05-01.jpg);
}
#adYoung #adList .unit03 dd{	background-image: url(../img/icon05-02.jpg);}


/* 03-06  #adSeturitu　：会社設立応援します
================================================================ */
/* unit00 */
#adSeturitu #adList .unit00 span{	background-image: url(../img/subtitle06.jpg);}
#adSeturitu #adList .unit00 h1{	background-image: url(../img/subtitle06-bg.jpg);}
#adSeturitu #adList .unit00 h1 span{	background-image: none;}
/* lead */
#adSeturitu #adList h3.lead{	color: #005CA3;}
#adSeturitu #m_iwasaki_n #adList .unit01 h3.lead{	font-size: 130%;}
/* unit03 */
#adSeturitu #adList .unit03 dl{
	border: 1px solid #005CA3;
	border-top: 6px solid #005CA3;
}
#adSeturitu #adList .unit03 dt{
	border-bottom: 1px solid #005CA3;
	color: #005CA3;
	background-image: url(../img/icon06-01.jpg);
}
#adSeturitu #adList .unit03 dd{	background-image: url(../img/icon06-02.jpg);}



/* 03-07  #adShikin　：資金繰りを協力サポート
================================================================ */
/* unit00 */
#adShikin #adList .unit00 span{	background-image: url(../img/subtitle07.jpg);}
#adShikin #adList .unit00 h1{	background-image: url(../img/subtitle07-bg.jpg);}
#adShikin #adList .unit00 h1 span{	background-image: none;}
/* lead */
#adShikin #adList h3.lead{	color: #595701;}
#adShikin #m_iwasaki_n #adList .unit01 h3.lead{	font-size: 130%;}
/* unit03 */
#adShikin #adList .unit03 dl{
	border: 1px solid #595701;
	border-top: 6px solid #595701;
}
#adShikin #adList .unit03 dt{
	border-bottom: 1px solid #595701;
	color: #595701;
	background-image: url(../img/icon07-01.jpg);
}
#adShikin #adList .unit03 dd{	background-image: url(../img/icon07-02.jpg);}


/* 03-08  #adWoman　：女性税理士事務所
================================================================ */
/* unit00 */
#adWoman #adList .unit00 span{	background-image: url(../img/subtitle08.jpg);}
#adWoman #adList .unit00 h1{	background-image: url(../img/subtitle08-bg.jpg);}
#adWoman #adList .unit00 h1 span{	background-image: none;}
/* lead */
#adWoman #adList h3.lead{	color: #FF0207;}
/* unit03 */
#adWoman #adList .unit03 dl{
	border: 1px solid #FF0207;
	border-top: 6px solid #FF0207;
}
#adWoman #adList .unit03 dt{
	border-bottom: 1px solid #FF0207;
	color: #FF0207;
	background-image: url(../img/icon08-01.jpg);
}
#adWoman #adList .unit03 dd{	background-image: url(../img/icon08-02.jpg);}


/* 03-09  #adFree　：無料相談対応の税理士事務所
================================================================ */
/* unit00 */
#adFree #adList .unit00 span{	background-image: url(../img/subtitle09.jpg);}
#adFree #adList .unit00 h1{	background-image: url(../img/subtitle09-bg.jpg);}
#adFree #adList .unit00 h1 span{	background-image: none;}
/* lead */
#adFree #adList h3.lead{	color: #2F9761;}
/* unit03 */
#adFree #adList .unit03 dl{
	border: 1px solid #2F9761;
	border-top: 6px solid #2F9761;
}
#adFree #adList .unit03 dt{
	border-bottom: 1px solid #2F9761;
	color: #2F9761;
	background-image: url(../img/icon09-01.jpg);
}
#adFree #adList .unit03 dd{	background-image: url(../img/icon09-02.jpg);}









/* =========================================================================== */









/* ================================================================
   004. #inquiry　：お問い合わせ
================================================================ */

/* unitI01
------------------------------------------- */

/* checkTd */
#inquiry .unitI01 .checkTd{	zoom:1;}
#inquiry .unitI01 .checkTd:after{	content:".";	display:block;	height:0;	clear:both;	visibility:hidden;}

#inquiry .unitI01 .checkTd span{
	display: block;
	float: left;
	padding-right: 10px;
}
#inquiry .unitI01 .checkTd input{
	display: block;
	float: left;
}
#inquiry .unitI01 .checkTd label{
	display: block;
	float: left;
}

/* input */
#inquiry .unitI01 .inputS01{	width: 50px;}
#inquiry .unitI01 .inputS02{	width: 300px;}
#inquiry .unitI01 .inputS03{	width: 150px;}
#inquiry .unitI01 .inputS04{	width: 30px;}
#inquiry .unitI01 .inputS05{	width: 40px;}

/* textarea */
#inquiry .unitI01 .textareaS01{
	width: 400px;
	padding: 5px;
}

/* divLine */
#inquiry .unitI01 .divLine{
	margin-top: 7px;
	padding-top: 5px;
	background: url(../../../common12/img/bg/bg01.jpg) repeat-x left top;
}

/* subName */
#inquiry .unitI01 .subName{
	display: block;
	padding-left: 10px;
	background: url(../../../common12/img/icon/arr04-01.jpg) no-repeat 0px 0.5em;
}

/* subName */
#inquiry .unitI01 span.cap{
	padding-left: 5px;
	font-size: 90%;
	color: #333;
}


/* unitI02
------------------------------------------- */

#inquiry .unitI02{
	text-align: center;
	margin-top: -33px;
}

#inquiry .unitI02 .btnS01,
#inquiry .unitI02 .btnS02,
#inquiry .unitI02 .btnS03{
	margin: 0px 10px;
	padding: 10px 20px;
	background-color: #fff;
	background-repeat: repeat-x;
	background-position: left bottom;
	border: 1px solid #c0c0c0;
	border-bottom: 1px solid #a0a0a0;
	font-size: 110%;
	letter-spacing: 0.1em;
}
#inquiry .unitI02 .btnS01{	background-image: url(../../../common12/img/bg/bg-gr01.jpg);}
#inquiry .unitI02 .btnS02{	background-image: url(../../../common12/img/bg/bg-gr02.jpg);}
#inquiry .unitI02 .btnS03{	background-image: url(../../../common12/img/bg/bg-gr03.jpg);}


/* crc
------------------------------------------- */

#inquiry #crc a:link,
#inquiry #crc a:visited,
#inquiry #crc a:hover,
#inquiry #crc a:active{
	color: #eee;
	font-size: 90%;
	text-decoration: none;
}









/* =========================================================================== */









/* EOF */