#management_header {
	width: 600px;
	height: 205px;
	display: block;
	clear: both;
	margin: 0;
	padding: 0;
	font-size: 0.95em;
	color: #666666;
}
#knowledge_list {
	display: block;
	border-left: solid 1px #e5e5e5;
	border-right: solid 1px #e5e5e5;
	overflow: hidden;
}
#management_contents {
	display: block;
	clear: both;
	margin: 0;
	padding: 0;
	font-size: 0.95em;
	color: #666666;
	position: relative;
	top: -2px;
	background-image: url("../images/contents_bottom_header_bg.gif");
	background-repeat: no-repeat;
	background-position: top center;
	border-left: solid 1px #e5e5e5;
	border-right: solid 1px #e5e5e5;
	margin-bottom: -2px;
	padding-bottom: 5px;
}
#management_header h1 {
	display: block;
	margin: 0;
	padding: 0;
}
#management_header span {
	display: block;
	margin: 20px 0 0 26px;
	padding: 0;
	text-align: left;
}
#management_top {
	display: block;
	width: 568px;
	position: relative;
	top: 20px;
	margin:0 auto 25px;
}
#management_top_left {
	display: block;
	float: left;
	width: 341px;
	margin: 10px 0 0 0;
	text-align: left;
}
#management_top_left h2 {
	display: block;
	height: 22px;
	margin: 10px 0 0 10px;
	padding: 0 0 0 23px;
	position: relative;
	top: -1px;
	text-align: left;
	background-image: url("../images/management_top_icon.gif");
	background-repeat: no-repeat;
	background-position: center left;
}
#management_top_left .summary {
	display: block;
	clear: both;
	width: 320px;
	margin: 5px 0 5px 10px;
	padding: 8px 0 0 0;
	line-height: 145%;
	letter-spacing: 0.05em;
	background-image: url("../../common/images/underline.gif");
	background-repeat: repeat-x;
	background-position: top center;
}
#management_top_left .list {
	display: block;
	float: right;
	margin: 5px 0 5px 0;
	padding: 1px 0 0 15px;
	position: relative;
	right: 15px;
	background-image: url("../images/management_top_small_icon.gif");
	background-repeat: no-repeat;
	background-position: center left;
}
#management_top_right {
	display: block;
	float: left;
	margin: 10px 0 0 0;
}
.sub_title {
	display: block;
	clear: both;
	width: 194px;
	height: 23px;
	margin: 0 0 0 10px;
	text-align: left;
}



/* large_box 共通要素 =====================================================*/
.large_box {
	display: block;
	clear: both;
	width: 565px;
	margin: 0 auto 20px auto;
	text-align: left;
	overflow: hidden;
}
.large_box img.box_image {
	float: left;
	margin: 5px 0;
}
.large_box .detail {
	float:right;
	width: 435px;
}
.large_box .detail h2 {
	margin: 5px 0 0 0;
	padding: 0 0 0 23px;
	text-align: left;
}
.large_box .detail p {
	margin: 7px 0 14px 0;
	padding: 10px 0 0 0;
	line-height: 1.6em;
	text-align: left;
	background-image: url("../../common/images/underline.gif");
	background-repeat: repeat-x;
	background-position: top center;
}
.large_box .detail ul {
	clear: both;
	margin: 0;
	padding: 0;
	list-style: none;
}
.large_box .detail ul li {
	display: inline;
	float: left;
	margin: 0 0 5px 0;
	padding: 0;
	width: 210px;
}
.large_box .detail ul li a {
	margin: 2px 0 0 0;
	padding: 0 0 0 16px;
}



/* large_box 独自要素 / 基礎 basic --------------------*/

.large_box#basic {
	border-top: 3px solid #EC5900;
}
.large_box#basic h2 {
	background-image: url("../images/basic_icon.gif");
	background-repeat: no-repeat;
	background-position: center left;
}
.large_box#basic ul li a {
	background-image: url("../images/basic_list_icon.gif");
	background-repeat: no-repeat;
	background-position: center left;
}

/* large_box 独自要素 / 税務 tax --------------------*/
.large_box#tax {
	border-top: 3px solid #FCC700;
}
.large_box#tax h2 {
	background-image: url("../images/tax_icon.gif");
	background-repeat: no-repeat;
	background-position: center left;
}
.large_box#tax ul li a {
	background-image: url("../images/tax_list_icon.gif");
	background-repeat: no-repeat;
	background-position: center left;
}




/* ======================================================================*/
#footer_box {
	display: block;
	clear: both;
	width: 568px;
	overflow: hidden;
}
.small_left_box {
	display: block;
	float: left;
	width: 278px;
	margin: 0;
	border-top: solid 3px #3B57C1;
}
.small_right_box {
	display: block;
	float: right;
	width: 278px;
	margin: 0;
	border-top: solid 3px #3B57C1;
}
.pict {
	display: block;
	float: left;
	margin: 5px 0 0 0;
	padding: 0;
}
.small_box {
	display: block;
	float: left;
	width: 192px;
	margin: 4px 0 0 5px;
	text-align: left;
}
.small_box h3 {
	display: block;
	height: 22px;
	margin: 0;
	padding: 0 0 0 20px;
	text-align: left;
	background-image: url("../images/small_box_list_icon.gif");
	background-repeat: no-repeat;
	background-position: center left;
}
.small_box p {
	display: block;
	clear: both;
	text-align: left;
	line-height: 130%;
	margin: 5px 0 0 0;
	padding: 5px 0;
	background-image: url("../../common/images/underline.gif");
	background-repeat: repeat-x;
	background-position: top center;
}
.small_box_bottom span {
	display: block;
	margin: 0 1px 6px 1px;
	padding: 8px 0 0 0;
}
a:link, a:visited {
	color: #2782DF;
	text-decoration: none;
}
a:hover {
	color: #ff6600;
	text-decoration: underline;
}





/* Navigation ======================================================================*/

#management_menu {
	width: 165px;
	display: block;
	clear: both;
	background-image: url("../../common/images/menu_box_bottom.gif");
	background-repeat: no-repeat;
	background-position: bottom center;
	border-top: solid 3px #3B57C1;
	padding-bottom: 5px;
}
#management_menu_bottom {
	width: 165px;
	display: block;
	clear: both;
	background-image: url("../../common/images/curr_menu_box_bottom.gif");
	background-repeat: no-repeat;
	background-position: bottom center;
	border-top: solid 3px #3B57C1;
	padding-bottom: 5px;
}
#management_menu_list {
	display: block;
	clear: both;
	border-left: solid 1px #C1CBF9;
	border-right: solid 1px #C1CBF9;
	font-size: 0.9em;
}
#management_menu_list ul {
	margin: 0;
	padding: 0;
	text-align: left;
}
#management_menu_list ul li{
	margin: 0;
	padding: 0;
}
/*//.sub_menu =====================================================================*/
.sub_menu {
	list-style: none;
	margin: 0;
	padding: 0 0 0 5px;
	font-weight: bold;
	border-bottom: solid 1px #C1CBF9;
	background-color: #EDF0FF;
}
.sub_menu a {
	display: block;
	clear: both;
	margin: 0;
	position: relative;
	padding: 6px 0 5px 20px;
	color: #05218B;
	text-decoration: none;
}
.sub_menu span {
	display:block;
	clear:both;
	margin:0;
	padding:0;
	background-image:url("../../common/images/small_list_icon.gif");
	background-repeat:no-repeat;
	background-position:5px 7px;
}
/* .sub_menu_list ======================================================================*/
.sub_menu_list {
	list-style: none;
	margin: 0;
	padding: 0 0 0 9px;
	background:#FFFFFF;
	background-image: url("../../common/images/menu_underline.gif");
	background-repeat: no-repeat;
	background-position: bottom right;
	
}
.sub_menu_list a {
	display: block;
	clear: both;
	margin: 0;
	position: relative;
	padding: 5px 0 5px 25px;
}
.sub_menu_list span {
	display: block;
	clear: both;
	margin: 0;
	height: 25px;
	padding: 0;
	background-image: url("../../common/images/sub_menu_icon.gif");
	background-repeat: no-repeat;
	background-position:10px 5px;
}
.sub_menu_list_current,
.sub_menu_list_current_top {
	list-style: none;
	margin: 0;
	padding: 0 0 0 9px;
	background-image: url("../../common/images/menu_underline.gif");
	background-repeat: no-repeat;
	background-position: bottom right;
	font-weight: bold;
}
.sub_menu_list_current a,
.sub_menu_list_current_top a {
	display: block;
	clear: both;
	margin: 0;
	position: relative;
	padding: 5px 0 5px 25px;
}
.sub_menu_list_current span,
.sub_menu_list_current_top span {
	display: block;
	clear: both;
	margin: 0;
	height: 25px;
	padding: 0;
	background-image: url("../../common/images/sub_menu_icon.gif");
	background-repeat: no-repeat;
	background-position:10px 5px;
}
/* .sub_menu_list_under ======================================================================*/
.sub_menu_list_under {
	list-style: none;
	margin: 0;
	padding: 0 0 0 30px;
	background-image: url("../../common/images/menu_underline.gif");
	background-repeat: no-repeat;
	background-position: bottom right;
}
.sub_menu_list_under span {
	display: block;
	clear: both;
	margin: 0;
	height: 25px;
	padding: 0;
	background-image: url("../../common/images/sub_menu_icon.gif");
	background-repeat: no-repeat;
	background-position:30px 5px;
}
.sub_menu_list_under_current {
	list-style: none;
	margin: 0;
	padding: 0 0 0 30px;
	background-image: url("../../common/images/menu_underline.gif");
	background-repeat: no-repeat;
	background-position: bottom right;
	font-weight: bold;
}
.sub_menu_list_under_current span {
	display: block;
	clear: both;
	margin: 0;
	height: 25px;
	padding: 0;
	background-image: url("../../common/images/sub_menu_icon.gif");
	background-repeat: no-repeat;
	background-position:30px 5px;
}
.sub_menu_list_under a,
.sub_menu_list_under_current a {
	display: block;
	clear: both;
	margin: 0;
	position: relative;
	padding: 5px 0 5px 45px;
}
/*======================================================================*/
.menu_list {
	list-style: none;
	margin: 0;
	padding: 0 0 0 5px;
	border-bottom: solid 1px #C1CBF9;
	background-color: #EDF0FF;
}
.menu_list a {
	display: block;
	clear: both;
	margin: 0;
	position: relative;
	padding: 6px 0 5px 20px;
}
/*======================================================================*/
.curr_menu {
	list-style: none;
	margin: 0;
	padding: 0 0 0 5px;
	font-weight: bold;
	border-bottom: solid 1px #C1CBF9;
}
.curr_menu a {
	display: block;
	clear: both;
	margin: 0;
	position: relative;
	padding: 6px 0 5px 20px;
	color: #ff6600;
	text-decoration: none;
}
.curr_menu span,
.menu_list span {
	display:block;
	clear:both;
	margin:0;
	height:25px;
	padding:0;
	background-image:url("../../common/images/small_list_icon.gif");
	background-repeat:no-repeat;
	background-position:5px 7px;
}
/*======================================================================*/
.list_bottom {
	list-style: none;
	margin: 0;
	padding: 0 0 0 5px;
	background-color: #EDF0FF;
}
.list_bottom a {
	display: block;
	clear: both;
	margin: 0;
	padding: 5px 0 5px 20px;
	position: relative;
}
.list_bottom span,
.curr_menu_bottom span {
	display:block;
	clear:both;
	margin:0;
	height:20px;
	padding:0;
	background-image:url("../../common/images/small_list_icon.gif");
	background-repeat:no-repeat;
	background-position:5px 6px;
}
.curr_menu_bottom {
	list-style: none;
	margin: 0;
	padding: 0 0 0 5px;
	font-weight: bold;
	color:#ff6600;
}
.curr_menu_bottom a {
	display: block;
	clear: both;
	margin: 0;
	position: relative;
	padding: 5px 0 5px 20px;
	color: #ff6600;
	text-decoration: none;
}
/*.menu_narrow ======================================================================*/
.menu_narrow {
	letter-spacing: -0.05em;
}
.menu_narrow_bold {
	letter-spacing: -0.10em;
}
.menu_narrow_bold_max {
	letter-spacing: -0.15em;
}
.menu_list {
	list-style: none;
	margin: 0;
	padding: 0 0 0 5px;
	border-bottom: solid 1px #C1CBF9;
	background-color: #EDF0FF;
}
/*======================================================================*/
.menu_list a:link, .list_bottom a:link, .sub_menu_list a:link, .sub_menu_list_under a:link, .menu_list a:visited, .list_bottom a:visited, .sub_menu_list a:visited, .sub_menu_list_under a:visited {
	color: #0041C5;
	text-decoration: none;
}
.menu_list a:hover, .list_bottom a:hover, .sub_menu_list a:hover, .sub_menu_list_under a:hover {
	color: #ff6600;
	text-decoration: underline;
}
.sub_menu a:hover, .sub_menu_list_current a:hover, .sub_menu_list_under_current a:hover, .sub_menu_list_current_top a:hover, .curr_menu a:hover, .curr_menu_bottom a:hover {
	color: #ff6600;
	text-decoration: underline;
}
.sub_menu a:link, .sub_menu_list_current_top a:link, .sub_menu a:visited, .sub_menu_list_current_top a:visited {
	color: #0C198C;
	text-decoration: none;
}
.sub_menu_list_current a:link, .sub_menu_list_under_current a:link, .curr_menu a:link, .curr_menu_bottom a:link, .sub_menu_list_current a:visited, .sub_menu_list_under_current a:visited, .curr_menu a:visited, .curr_menu_bottom a:visited {
	color: #ff6600;
	text-decoration: none;
}
#contact_menu {
	width: 165px;
	display: block;
	clear: both;
	background-image: url("../../common/images/box_bottom.gif");
	background-repeat: no-repeat;
	background-position: bottom center;
	border-top: solid 3px #3194F8;
	padding-bottom: 5px;
	margin-top: 5px;
	text-align: left;
}
#contact_menu_list {
	display: block;
	clear: both;
	border-left: solid 1px #cccccc;
	border-right: solid 1px #cccccc;
}
#contact_menu_list ul {
	margin: 0;
	padding: 0;
	text-align: left;
}

.contact_list {
	list-style: none;
	margin: 0 5px 0 5px;
	padding: 0;
	background-image: url("../images/small_box_underline.gif");
	background-repeat: no-repeat;
	background-position: bottom center;
}
.contact_list span {
	display: block;
	clear: both;
	height: 25px;
}
.contact_list_bottom {
	list-style: none;
	margin: 0 5px 0 5px;
	padding: 0;
}
.contact_list_bottom span {
	display: block;
	clear: both;
	height: 22px;
}
.research_menu {
	display: block;
	clear: both;
	margin: 0;
	position: relative;
	top: 5px;
	padding: 0 0 0 20px;
	background-image: url("../../common/images/research_icon.gif");
	background-repeat: no-repeat;
	background-position: center left;
}
.catalog_menu {
	display: block;
	clear: both;
	margin: 0;
	position: relative;
	top: 5px;
	padding: 0 0 0 20px;
	background-image: url("../../common/images/catalog_icon.gif");
	background-repeat: no-repeat;
	background-position: center left;
}
.consult_menu {
	display: block;
	clear: both;
	margin: 0;
	position: relative;
	top: 5px;
	padding: 0 0 0 20px;
	background-image: url("../../common/images/consult_icon.gif");
	background-repeat: no-repeat;
	background-position: center left;
}
#contact_menu_header {
	display: block;
	clear: both;
	background-image: url("../../common/images/underline.gif");
	background-repeat: repeat-x;
	background-position: top center;
	margin: 0 0 3px 0;
	position: relative;
	top: 5px;
	padding-top: 10px;
	text-align: left;
}
#contact_menu_list a:link, #contact_menu_list a:visited {
	color: #666666;
	text-decoration: underline;
}
#contact_menu_list a:hover {
	color: #ff6600;
	text-decoration: underline;
}
#left_banner {
	display: block;
	width: 165px;
	background-image: url("../../common/images/underline.gif");
	background-repeat: repeat-x;
	background-position: top center;
	margin-top: 8px;
	padding-top: 8px;
}
#left_banner ul {
	list-style: none;
	margin: 0;
	padding: 0;
}
#left_banner ul li {
	margin-bottom: 3px;
}
#article_summary {
	display: block;
	height: 1550px;
	text-align: left;
	margin: 45px 0 0 10px;
}
#article_summary h3 {
	color: #FC7300;
	text-align: left;
	font-size: 1.3em;
	margin-bottom: 10px;
}
.aster {
	color: #FFA800;
}
.flash_player {
	width:560px;
	background-color:#F2F2F2;
	text-align:left;
	padding:8px 0;
	margin:0 auto;
}
.flash_player p {
	font-size:0.9em;
	line-height:1.5em;
	margin:0;
}
.flash_player .banner {
	float:left;
	margin:0 10px;
}