@charset "utf-8";

#contsSecond {
	float: right;
	width: 550px;
}

#contsSecond img {
	display: block;
}


/*------------------------------------------------------------
	h2
------------------------------------------------------------*/

#contsSecond h2 {
	padding-left: 24px;
	_padding-top: 1px;
	font-size: 16px;
	line-height: 37px;
	color: #000;
}

#contsSecond h2.guide {
	background: url(../_images/contents/guide_h2_bg.jpg) no-repeat left top;
}

#contsSecond h2.service {
	background: url(../_images/contents/service_h2_bg.jpg) no-repeat left top;
}

#contsSecond h2.questionList {
	background: url(../_images/contents/question_h2_bg.jpg) no-repeat left top;
}

#contsSecond h2.question {
	padding-left: 38px;
	background: url(../_images/contents/question_icon_q.gif) no-repeat left top;
	color: #a0173f;
	line-height: 1.4;
	min-height:35px;
	height: auto !important;
	height: 35px;
}

#contsSecond h2.topics {
	background: url(../_images/contents/topics_h2_bg.jpg) no-repeat left top;
}

#contsSecond h2.contract {
	background: url(../_images/contents/contract_h2_bg.jpg) no-repeat left top;
}

#contsSecond h2.useful-contents {
	background: url(../_images/contents/useful_h2_bg.jpg) no-repeat left top;
}

#contsSecond h2.contact {
	background: url(../_images/contents/contact_h2_bg.jpg) no-repeat left top;
}

#contsSecond h2.linkpolicy {
	background: url(../_images/contents/others_h2_bg.jpg) no-repeat left top;
}

#contsSecond h2.links {
	background: url(../_images/contents/others_h2_bg.jpg) no-repeat left top;
}

#contsSecond h2.policy {
	background: url(../_images/contents/others_h2_bg.jpg) no-repeat left top;
}

#contsSecond h2.sitemap {
	background: url(../_images/contents/others_h2_bg.jpg) no-repeat left top;
}

#contsSecond h2.consult {
	background: url(../_images/contents/others_h2_bg.jpg) no-repeat left top;
}



/*------------------------------------------------------------
	左サイド　サブメニュー
------------------------------------------------------------*/

#sideBarL .box .inner {
	padding-bottom: 15px;
	width: 200px;
	background: #ffffff;
}

/* 事業所案内 */
#sideBarL .box .inner ul.guide_side {
	padding-top: 10px;
	padding-bottom: 9px;
	border: 1px solid #999;
	background: url(../_images/contents/sideBar_bottom_guide.jpg) no-repeat center bottom;
}

#sideBarL .box .inner ul.guide_side li {
	padding: 6px 2px 5px 25px;
	+padding: 6px 2px 6px 25px;
	line-height: 1.4;
	background: url(../_images/contents/sideBar_li_guide.gif) no-repeat left top;
}

/* サービス案内 */
#sideBarL .box .inner ul.service_side {
	padding-top: 10px;
	padding-bottom: 9px;
	border: 1px solid #999;
	background: url(../_images/contents/sideBar_bottom_service.jpg) no-repeat center bottom;
}

#sideBarL .box .inner ul.service_side li {
	padding: 6px 2px 5px 25px;
	+padding: 6px 2px 6px 25px;
	line-height: 1.4;
	background: url(../_images/contents/sideBar_li_service.gif) no-repeat left top;
}

/* Q&A */
#sideBarL .box .inner ul.question_side {
	padding-top: 10px;
	padding-bottom: 9px;
	border: 1px solid #999;
	background: url(../_images/contents/sideBar_bottom_question.jpg) no-repeat center bottom;
}

#sideBarL .box .inner ul.question_side li {
	padding: 6px 2px 5px 25px;
	+padding: 6px 2px 6px 25px;
	line-height: 1.4;
	background: url(../_images/contents/sideBar_li_question.gif) no-repeat left top;
}

/* TOPICS */
#sideBarL .box .inner ul.topics_side {
	padding-top: 10px;
	padding-bottom: 9px;
	border: 1px solid #999;
	background: url(../_images/contents/sideBar_bottom_topics.jpg) no-repeat center bottom;
}

#sideBarL .box .inner ul.topics_side li {
	padding: 6px 2px 5px 25px;
	+padding: 6px 2px 6px 25px;
	line-height: 1.4;
	background: url(../_images/contents/sideBar_li_topics.gif) no-repeat left top;
}

/* 契約の流れと料金 */
#sideBarL .box .inner ul.contract_side {
	padding-top: 10px;
	padding-bottom: 9px;
	border: 1px solid #999;
	background: url(../_images/contents/sideBar_bottom_contract.jpg) no-repeat center bottom;
}

#sideBarL .box .inner ul.contract_side li {
	padding: 6px 2px 5px 25px;
	+padding: 6px 2px 6px 25px;
	line-height: 1.4;
	background: url(../_images/contents/sideBar_li_contract.gif) no-repeat left top;
}

/* お役立ちコンテンツ */
#sideBarL .box .inner ul.useful-contents_side {
	padding-top: 10px;
	padding-bottom: 9px;
	border: 1px solid #999;
	background: url(../_images/contents/sideBar_bottom_useful-contents.jpg) no-repeat center bottom;
}

#sideBarL .box .inner ul.useful-contents_side li {
	padding: 6px 2px 5px 25px;
	+padding: 6px 2px 6px 25px;
	line-height: 1.4;
	background: url(../_images/contents/sideBar_li_useful-contents.gif) no-repeat left top;
}

/* お問い合わせ */
#sideBarL .box .inner ul.contact_side {
	padding-top: 10px;
	padding-bottom: 9px;
	border: 1px solid #999;
	background: url(../_images/contents/sideBar_bottom_contact.jpg) no-repeat center bottom;
}

#sideBarL .box .inner ul.contact_side li {
	padding: 6px 2px 5px 25px;
	+padding: 6px 2px 6px 25px;
	line-height: 1.4;
	background: url(../_images/contents/sideBar_li_contact.gif) no-repeat left top;
}

#sideBarL .box .inner ul li.noneArrow {
	padding: 0 0 5px 12px;
	+padding: 0 0 6px 12px;
	line-height: 1.2;
	background: none;
}


/*------------------------------------------------------------
	メニュー
------------------------------------------------------------*/

#contsSecond .listArea {
	padding-bottom: 12px;
	margin: 0 10px 10px 10px;
	border: 3px solid #ccc;
	overflow: hidden;
}

#contsSecond .listArea img {
	float: left;
	margin: 15px 0 0 15px;
	display: inline;
}

#contsSecond .listArea p{
	padding: 0 20px 0 82px;
}

#contsSecond #guide .listArea p.link{
	padding: 0 0 0 16px;
	margin: 10px 0 4px 80px;
	font-size: 16px;
	font-weight: bold;
	background: url(../_images/contents/icon_guide.gif) no-repeat left 7px;
	zoom: 1;
}

#contsSecond #service .listArea p.link{
	padding: 0 0 0 16px;
	margin: 10px 0 4px 80px;
	font-size: 16px;
	font-weight: bold;
	background: url(../_images/contents/icon_service.gif) no-repeat left 7px;
	zoom: 1;
}

#contsSecond #contract .listArea p.link{
	padding: 0 0 0 16px;
	margin: 10px 0 4px 80px;
	font-size: 16px;
	font-weight: bold;
	background: url(../_images/contents/icon_contract.gif) no-repeat left 7px;
	zoom: 1;
}

#contsSecond #useful-contents .listArea p.link{
	padding: 0 0 0 16px;
	margin: 10px 0 4px 80px;
	font-size: 16px;
	font-weight: bold;
	background: url(../_images/contents/icon_useful.gif) no-repeat left 7px;
	zoom: 1;
}




/*----------------------------------------------------------*/

/*------------------------------------------------------------
	事業所案内
------------------------------------------------------------*/

#contsSecond #guide {
	margin: 15px 0 15px 10px;
	width: 530px;
}

#contsSecond #guide h3 {
	margin: 15px 0 15px 0;
	+margin: 16px 0 15px 0;
	_margin: 14px 0 15px 0;
	_padding: 10px 0 8px 24px;
	padding-left: 24px;
	font-size: 16px;
	line-height: 36px;
	_line-height: 1.2;
	color: #442911;
	background: url(../_images/contents/guide_h3_bg.jpg) no-repeat left bottom;
}

#contsSecond #guide dl {
	margin: 15px 0;
}

#contsSecond #guide dl dt {
  clear: left;
  float: left;
  width: 8em;
  padding: 10px 0.5em;
  font-weight: bold;
  line-height: 1.4;
}

#contsSecond #guide dl dd {
  margin-left: 0;
  padding: 10px 0.5em 10px 9em;
  border-bottom: solid 1px #999999;
  line-height: 1.4;
}

#contsSecond #guide .head {
	margin: 10px 0;
	padding: 10px;
	width: 500px;
	border: 1px solid #cccccc;
	overflow: hidden;
}

*html #contsSecond #guide .head { /* for IE6 */
	width: 515px;
}


#contsSecond #guide .head img {
	float: left;
	margin: 0 20px 0 0;
}

#contsSecond #guide .staffArea {
	margin: 10px 0;
	width: 530px;
	text-align: center;
	overflow: hidden;
	clear: both;
}

#contsSecond #guide .staffBox {
	float: left;
	margin-right: 5px;
	padding: 5px;
	width: 115px;
	border: 1px solid #cccccc;
}

*html #contsSecond #guide .staffBox { /* for IE6 */
	width: 125px;
}

#contsSecond #guide .staffBox img {
	margin: 0 auto 5px auto;
}


/*------------------------------------------------------------
	サービス案内
------------------------------------------------------------*/

#contsSecond #service {
	margin: 15px 0 15px 10px;
	width: 530px;
}

#contsSecond #service h3 {
	margin: 15px 0 15px 0;
	+margin: 16px 0 15px 0;
	_margin: 14px 0 15px 0;
	_padding: 10px 0 8px 24px;
	padding-left: 24px;
	font-size: 16px;
	line-height: 36px;
	_line-height: 1.2;
	color: #442911;
	background: url(../_images/contents/service_h3_bg.jpg) no-repeat left bottom;
}

#contsSecond #service ol {
	margin: 10px 0 5px 0;
	padding: 10px 10px 10px 20px;
	background-color: #ffffcc;
}

#contsSecond #service ol li {
	margin: 0 0 0 10px;
	line-height: 1.5;
	color: #333;
	list-style: decimal;
}

#contsSecond #service ul {
	margin: 5px 0;
	padding: 10px 10px 10px 20px;
	background-color: #ffffcc;
}

#contsSecond #service ul li {
	margin: 0 0 0 10px;
	line-height: 1.5;
	color: #333;
	list-style: disc;
}



/*------------------------------------------------------------
	Q&A
------------------------------------------------------------*/

#contsSecond #questionList {
	margin: 15px 0 15px 10px;
	width: 530px;
}

#contsSecond #question {
	margin: 15px 0;
	width: 550px;
}

#contsSecond #questionList .listArticle {
	margin-bottom: 15px;
	padding-bottom: 5px;
	border-bottom: 2px dotted #999999;
	width: 520px;
}

#contsSecond  #questionList h3 {
	padding-left: 38px;
	background: url(../_images/contents/question_icon_q.gif) no-repeat left top;
	font-size: 16px;
	line-height: 1.4;
	min-height:35px;
	height: auto !important;
	height: 35px;
}

/*
#contsSecond #questionList h3 {
	padding-left: 16px;
	font-size: 16px;
	line-height: 1.4;
	background: url(../_images/contents/icon_question.gif) no-repeat left center;
	width: 504px;
}

*html #contsSecond #questionList h3 {
	width: 520px;
}
*/

#contsSecond #question p {
	padding-left: 38px;
	background: url(../_images/contents/question_icon_a.gif) no-repeat left top;
}



/*------------------------------------------------------------
	TOPICS
------------------------------------------------------------*/

#contsSecond #topics {
	margin: 15px 0 15px 10px;
	width: 530px;
}

#contsSecond #topics .listArticle {
	margin-bottom: 15px;
	padding-bottom: 5px;
	border-bottom: 2px dotted #999999;
	width: 520px;
}

#contsSecond #topics h3 {
	padding-left: 16px;
	font-size: 16px;
	line-height: 1.4;
	background: url(../_images/contents/icon_topics.gif) no-repeat left center;
	width: 504px;
}

*html #contsSecond #topics h3 {
	width: 520px;
}



/*------------------------------------------------------------
	契約の流れと料金
------------------------------------------------------------*/

#contsSecond #contract {
	margin: 15px 0 15px 10px;
	width: 530px;
}

#contsSecond #contract h3 {
	margin: 15px 0 15px 0;
	+margin: 16px 0 15px 0;
	_margin: 14px 0 15px 0;
	_padding: 10px 0 8px 24px;
	padding-left: 24px;
	font-size: 16px;
	line-height: 36px;
	_line-height: 1.2;
	color: #442911;
	background: url(../_images/contents/contract_h3_bg.jpg) no-repeat left bottom;
}

#contsSecond #contract .flow {
	padding: 10px;
	border: 1px dotted #999999;
}

#contsSecond #contract .flow p {
	padding: 10px;
	border: 1px solid #aec65d;
	background: #deebb0;
}

#contsSecond #contract p.agreement {
	margin: 0 10px 10px 10px;
	padding: 10px;
	border: 1px solid #9bb73c;
	background: #aec65d;
}

#contsSecond #contract table {
	border-top: 1px solid #999999;
	border-right: 1px solid #999999;
}

#contsSecond #contract table th {
	padding: 4px;
	border-bottom: 1px solid #999999;
	border-left: none;
	background: #dddddd;
	text-align: center;
}

#contsSecond #contract table td {
	padding: 4px;
	border-bottom: 1px solid #999999;
	border-left: 1px solid #999999;
}

#contsSecond #contract table th.borderLeft {
	border-left: 1px solid #999999;
}

#contsSecond #contract table th.alignLeft {
	text-align: left;
}

#contsSecond #contract table td.alignCenter {
	text-align: center;
}

#contsSecond #contract table td.alignLeft {
	text-align: left;
}

#contsSecond #contract table td.alignRight {
	text-align: right;
}

#contsSecond #contract table.tblCenter td {
	text-align: center;
}

#contsSecond #contract table td.bgDDD {
	background: #dddddd;
}

#contsSecond #contract table td.noneBorderLeft {
	border-left: none;
}

#contsSecond #contract ol{
	margin: 20px 0 20px 10px;
}

#contsSecond #contract ol li {
	margin: 0 0 10px 10px;
	line-height: 1.5;
	color: #333;
	list-style: decimal;
	font-weight: bold;
}

*html #contsSecond #contract ol li{ /* for IE6 */
	margin: 0 0 10px 25px;
}

*+html #contsSecond #contract ol li{ /* for IE7 */
	margin: 0 0 10px 25px;
}

#contsSecond #contract ol li span {
	font-weight: normal;
}

#contsSecond #contract ul {
	margin: 5px 0 10px 0;
}

#contsSecond #contract ul li {
	margin: 0 0 0 10px;
	line-height: 1.5;
	color: #333;
	list-style: disc;
	font-weight: normal;
}



/*------------------------------------------------------------
	お役立ちコンテンツ
------------------------------------------------------------*/

#contsSecond #useful-contents {
	margin: 15px 0 15px 10px;
	width: 530px;
}

#contsSecond #useful-contents h3 {
	padding-left: 16px;
	font-size: 16px;
	line-height: 1.4;
	background: url(../_images/contents/icon_useful.gif) no-repeat left center;
}

#contsSecond #useful-contents h3.incomeTax {
	margin: 15px 0 15px 0;
	+margin: 16px 0 15px 0;
	_margin: 14px 0 15px 0;
	_padding: 10px 0 8px 24px;
	padding-left: 24px;
	font-size: 16px;
	line-height: 36px;
	_line-height: 1.2;
	color: #442911;
	background: url(../_images/contents/useful_h3_bg.jpg) no-repeat left bottom;
}


/* お役立ち資料一覧 */
#contsSecond #useful-contents .haikei {
	padding-bottom: 10px;
	margin: 0 0 10px 0;
	border-bottom: 2px dotted #ccc;
	overflow: hidden;
}

#contsSecond #useful-contents .haikei img {
	float: left;
	margin: 0 5px 0 0;
	display: inline;
}

#contsSecond #useful-contents .haikei img.iconDoc {
	margin: 15px 0 0 15px;
}

#contsSecond #useful-contents .haikei h3{
	padding: 0 10px 0 82px;
	font-size: 16px;
	font-weight: bold;
	color: #541581;
	background: none;
}

#contsSecond #useful-contents .haikei p{
	padding: 0 10px 0 82px;
	line-height: 1.4;
}

#contsSecond #useful-contents .haikei p.request{
	padding: 0 10px 0 16px;
	margin: 10px 0 4px 80px;
	font-size: 14px;
	font-weight: bold;
	background: url(../_images/contents/icon_useful.gif) no-repeat left 7px;
	zoom: 1;
}


/* 動画マニュアル一覧 */
#contsSecond #useful-contents .usefulList {
	padding-bottom: 10px;
	margin: 0 10px 10px 10px;
	border-bottom: 2px dotted #ccc;
	overflow: hidden;
}

#contsSecond #useful-contents .usefulList img {
	float: left;
	margin: 15px 0 0 15px;
	display: inline;
}

#contsSecond #useful-contents .usefulList p{
	padding: 0 20px 0 82px;
	line-height: 1.4;
}

#contsSecond #useful-contents .usefulList h3{
	padding: 0 0 0 16px;
	margin: 10px 0 4px 80px;
	font-size: 16px;
	font-weight: bold;
	background: url(../_images/contents/icon_useful.gif) no-repeat left 7px;
	zoom: 1;
}



#contsSecond #useful-contents table {
	border-bottom: 1px solid #999999;
	border-right: 1px solid #999999;
	width: 100%;
}

#contsSecond #useful-contents table th {
	padding: 6px 4px 4px 6px;
	border-top: 1px solid #999999;
	border-left: 1px solid #999999;
	background: #c4a7d9;
	text-align: center;
}

#contsSecond #useful-contents table th.item {/*項目*/
	width: 55%;
}

#contsSecond #useful-contents table th.update {/*最終更新日*/
	width: 20%;
}

#contsSecond #useful-contents table th.download {/*ダウンロード*/
	width: 25%;
}

#contsSecond #useful-contents table th.number {
	background: #ddcce9;
	text-align: left;
}

#contsSecond #useful-contents table td {
	padding: 6px 4px 4px 6px;
	border-top: 1px solid #cccccc;
	border-left: 1px solid #999999;
}

#contsSecond #useful-contents table td img {
	float: left;
	margin: 0 5px 0 0;
	vertical-align: bottom;
}


/*------------------------------------------------------------
	お問い合わせ
------------------------------------------------------------*/

#contsSecond #contact {
	margin: 15px 0 15px 10px;
	width: 530px;
}

#contsSecond #contact .attention {
	font-weight: bold;
	border-bottom: 2px solid #333333;
}


/*------------------------------------------------------------
	サイトマップ
------------------------------------------------------------*/

#contsSecond #sitemap ul {
	margin: 20px 0 10px 0;
}

#contsSecond #sitemap ul li {
	margin: 0 0 10px 10px;
	padding: 0 0 0 16px;
	line-height: 1.5;
	color: #333;
	list-style: none;
	font-size: medium;
	background: url(../_images/contents/icon_others.gif) no-repeat left 7px;
}

#contsSecond #sitemap ul li ul {
	margin: 5px 0 10px 0;
}

#contsSecond #sitemap ul li li {
	margin: 0 0 10px 20px;
	padding: 0;
	color: #333;
	list-style: square;
	font-size: small;
	background: none;
}



/*------------------------------------------------------------
	リンク
------------------------------------------------------------*/

.linkList {
	margin-bottom: 15px;
	padding-bottom: 5px;
	border-bottom: 1px dotted #999999;
}

.linkList p.link {
	padding: 0 0 0 16px;
	background: url(../_images/contents/icon_others.gif) no-repeat left 7px;
}


/*------------------------------------------------------------
	その他
------------------------------------------------------------*/

#contsSecond #others {
	margin: 15px 0 15px 10px;
	width: 530px;
}

#contsSecond #others h3 {
	margin: 15px 0 15px 0;
	+margin: 16px 0 15px 0;
	_margin: 14px 0 15px 0;
	_padding: 10px 0 8px 24px;
	padding-left: 24px;
	font-size: 16px;
	line-height: 36px;
	_line-height: 1.2;
	color: #442911;
	background: url(../_images/contents/others_h3_bg.jpg) no-repeat left bottom;
}


#contsSecond #others ul {
	margin: 0 0 10px 0;
}

#contsSecond #others ul li {
	margin: 0 0 10px 20px;
	line-height: 1.5;
	color: #333;
	list-style: disc;
	font-weight: normal;
}


#contsSecond #others table {
	border-top: 1px solid #999999;
	border-right: 1px solid #999999;
}

#contsSecond #others table th {
	padding: 4px;
	border-bottom: 1px solid #999999;
	border-left: 1px solid #999999;
	background: #dddddd;
	text-align: center;
	white-space: nowrap;
}

#contsSecond #others table td {
	padding: 4px;
	border-bottom: 1px solid #999999;
	border-left: 1px solid #999999;
}



/*------------------------------------------------------------
	税務相談室（cgi WP以外のテンプレート）
------------------------------------------------------------*/

#contsSecond #consult {
	margin: 15px 0 15px 10px;
	width: 530px;
}







