@charset "utf-8";

/*
Theme Name: 北岡税理士事務所テーマその1
Theme URI: http://memenet.or.jp
Description: Firstserver Tmaplate
Version: 1.01 2010/02/17
Author: Firstserver
Author URI: http://memenet.or.jp											
*/

/* Reset ------------------------------------------------------------------ */
:link,:visited {
    text-decoration: none;
}

html,body,div,
ul,ol,li,dl,dt,dd,
form,fieldset,input,textarea,
h1,h2,h3,h4,h5,h6,pre,code,p,blockquote,hr,
th,td {
    margin: 0;
    padding: 0;
}

h1,h2,h3,h4,h5,h6 {
    font-size: 100%;
    font-weight: normal;
}

table {
    border-spacing: 0;
}

fieldset,img,abbr,acronym {
    border: 0;
}

ol,ul {
    list-style: none;
}

caption,th {
    text-align: left;
}

q:before,q:after {
    content: '';
}

a {
    text-decoration: underline;
    outline: none;
}

hr {
    border: 0;
    height: 1px;
    background-color: #000;
    color: #000;
}

a img,:link img,:visited img {
    border: none;
}

address {
    font-style: normal;
    display: inline;
}

/* Utilities ----------------------------------------------------------------- */
#content-inner:after {
    content: " ";
    display: block;
    visibility: hidden;
    clear: both;
    height: 0.1px;
    font-size: 0.1em;
    line-height: 0;
}

#content-inner {
	display: inline-block;
}

/* no ie mac \*/
* html #content-inner { height: 1%; }
#content-inner { display: block; }

/* Content ---------------------------------------------------------------- */
a:link, a:visited {
    text-decoration: underline;
}

p, pre, blockquote, fieldset, ul, ol, dl {
    margin-bottom: .75em;
}

ol { list-style: decimal outside; }
ul { list-style: disc outside; }

/* Assets */
.asset-body,
.asset-more,
.more-link,
.asset-excerpt,
.comment-content,
.comment-footer,
.comments-open-content,
.comments-open-footer,
.trackbacks-info,
.trackback-content,
.archive-content {
    clear: both;
}

.asset,
.comments,
.trackbacks,
.archive {
    overflow: hidden;
    width: 100%;
}

.asset,
.asset-content,
.comments,
.trackbacks,
.archive {
    position: static;
    clear: both;
}

.asset,
.comments,
.comments-content,
.trackbacks,
.archive,
.search-form {
    margin-bottom: 1.5em;
}

.asset-header,
.asset-content,
.asset-body,
.comments-header,
.comment-content,
.comment-footer,
.comments-open-header,
.comments-open-content,
#comments-open-footer,
#comment-form-external-auth,
#comment-form-name,
#comment-form-email,
#comment-form-url,
#comments-open-text,
.trackbacks-header,
.trackbacks-info,
.archive-content,
.search-form-header,
.search-results-header {
    margin-bottom: .75em;
}

.asset-name {
    margin-bottom: .25em;
}

.asset-meta {
    font-size: 11px;
    margin-top: .25em;
    padding-top: 2px;
    padding-bottom: .3em;
    font-weight: normal;
    clear:both;
    border: 0;
}

.entry-tags-header,
.entry-categories-header {
    margin-bottom: 0;
    margin-right: .25em;
    display: inline;
    font-weight: bold;
}

.entry-tags-list,
.entry-categories-list {
    display: inline;
    list-style: none;
    margin-left: 0;
    padding-left: 0;
}

.entry-tags-list .entry-tag,
.entry-categories-list .entry-category {
    display: inline;
}

.alignleft {
    float: left;
    margin: 0 20px 20px 0;
}

.aligncenter {
    display: block;
    margin: 0 auto 20px;
    text-align: center;
}

.alignright {
    float: right;
    margin: 0 0 20px 20px;
}

/* Feedback */
.comments-open label {
    display: block;
}

#comment-author, #comment-email, #comment-url, #comment-text {
    width: 80%;
}

#comment-submit {
    font-weight: bold;
}

.comment,
.trackback {
    margin-bottom: .5em;
    border-bottom: 1px solid #ccc;
    padding-bottom: .5em;
}

.comment-content {
    clear: none;
    line-height: 1.5;
    margin-bottom: 1em;
}

.comment-content p {
    margin-bottom: .5em;
}

/* Widgets */
.widget {
    position: relative;
    overflow: hidden;
    width: 100%;
}

.widget-content {
    position: relative;
	margin:0;
	padding:0;
}

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

.widget ul ul {
    margin-left: 15px;
}

.widget li {
    margin-top: 5px;
    margin-bottom: 5px;
}

.widget-recent-assets .widget-content .widget-list {
    overflow: auto;
    margin-right: 0;
}

.widget-search ul {
    margin-left: 0;
    list-style: none;
}

.widget-search li {
    margin: 5px 0;
}

/* Layout ----------------------------------------------------------------- */
#container-inner {
    min-height: 100%;
    margin: 0 auto;
    text-align: left;
}

#header, #content, #alpha, #beta, #footer {
    position: relative;
}

#alpha, #beta {
    display: inline;
    float: left;
}

#header-inner, #content-inner, #footer-inner,
#alpha-inner, #beta-inner {
    position: static;
}

#header-inner, #content-inner, #footer-inner {
    padding-top: 20px;
    padding-bottom: 20px;
}

#header-inner, #footer-inner,
#alpha-inner, #beta-inner {
    overflow: hidden;
	padding: 0;
}

#content-inner {
	padding-top: 0;
}

/* ---------------------------------------------------------------------
ページ全体
--------------------------------------------------------------------- */
body {
	text-align:center;
	color:#404040;
	line-height: 1.5;
	font-style: normal;
	font-weight: normal;
	font-size:100%;
	font-family:"ヒラギノ角ゴPro W3", "Hiragino Kaku Gothic Pro", Osaka, "メイリオ", Meiryo, "ＭＳ Ｐゴシック", sans-serif;
	background: #ffffff url('images/page_bg.jpg') repeat-x top;
}

/* リンクカラー */
a {
	color: #404040;
}

a:hover {
	color: #006699;
}

.clear {
	clear:both;
}

/* ---　ページトップ　--- */
#gotop {
	clear:both;
	width:100%;
	margin:10px 0;
}

#gotop a {
	font-size:75% !important;
	text-indent: -500px;
	height: 15px;
	width: 65px;
	display: block;
	float: right;
	overflow: hidden;
	background: url('images/pagetop.gif') no-repeat 0 0;
}

#gotop a:hover {
	font-size:75% !important;
	text-indent: -500px;
	height: 15px;
	width: 65px;
	display: block;
	float: right;
	overflow: hidden;
	background: url('images/pagetop_ov.gif') no-repeat 0 0;
}

/* -----　パンくず　----- */
.navi {
	margin:2px 5px 10px;
	text-align:right;
	font-size:85% !important;
	font-size:80%;
}

/* ---------------------------------------------------------------------
container
--------------------------------------------------------------------- */
#container {
	line-height:1.6;
	font-size:80%;
	width:830px;
	margin:0 auto;
	text-align:left;
	border-left:1px solid #a3a3a3;
	border-right:1px solid #a3a3a3;
	background: url('images/body_bg-tw.gif') 0 repeat-y;
}

#container-inner {
	position: relative;
	width:830px;
}

/* ---------------------------------------------------------------------
レイアウト
--------------------------------------------------------------------- */
.layout-tw #alpha {
	float: right;
	width: 640px;
	left: 5px;
	padding-right: 5px;
	margin-left:5px;
}

.layout-tw #beta {
	float:left;
	left: 0;
	width: 180px;
	overflow: hidden;
}

#alpha-inner {
	margin:0;
	padding:10px 10px 0;
}

#beta-inner {
	margin:0;
	padding:0;
}

/* ---------------------------------------------------------------------
ヘッダー
--------------------------------------------------------------------- */
#header {
	width:830px;
}

#header-inner {
	width:830px;
	background:#344047;
}

#header-contents {
	width:100%;
	background: #000000 url('images/head_bg.jpg') repeat-y;
}

#header-contents .left {
	width:60%;
	float:left;
}

#header-contents .right {
	width:40%;
	float:right;
	text-align:right;
	padding:8px 0 5px 0;
}

#header-description {
	font-size:80%;
	line-height: 1.2;
	color: #dadada;
	width:820px;
	padding:2px 5px;
	background:#848484;
}

/* -- サイト名 -- */
#header-name {
	color: #dadada;
	margin:10px;
	line-height: 1.5;
	color: #333;
	font-size:200% !important;
	font-size:195%;
	font-weight:bold;
	line-height: 1.5;
}

#header-name h2 {
	font-weight:bold;
}

/* -- サイトマップ・お問合せリンク -- */
#header .sub-contents {
	margin-bottom:0px;
	padding:0px 10px;
	text-align: right;
	font-size:85% !important;
	font-size:80%;
	clear: both;
	float: right;
	color: #000000;
}

#header .sub-contents a:link,
#header .sub-contents a:visited {
	text-decoration: none;
	color:#333;
}

#header .sub-contents a:hover,
#header .sub-contents a:active {
	text-decoration: underline;
	color:#333;
}

/* -- 検索フォーム -- */
#header .header-search {
	margin-bottom:5px;
	padding:2px 10px;
	text-align: right;
	font-size:80% !important;
	font-size:80%;
	clear: both;
	color: #454545;
}

#header .header-search .box {
	margin-right:5px;
}

#header .header-search .submit {
	background: url('images/search.gif') 0 0 no-repeat;
	border:none;
	height:18px;
	width:57px;
	margin: 0 5px 5px 0;
	padding: 0;
	vertical-align: middle;
}

/* ---------------------------------------------------------------------
Content
--------------------------------------------------------------------- */
#content {
	clear:both;
	margin:0 0 20px;
	background: url('images/headmain_bottom_bg.gif') no-repeat top;
	padding-top: 20px;
	_height:1px;
}

/* ---------------------------------------------------------------------
フッター
--------------------------------------------------------------------- */
#footer {
	width:830px;
	clear:both;
	background:#ddd;
}

/* -- フッターメニュー -- */
.footer-menu {
	text-align:right;
	width:100%;
}

.footer-menu ul {
	padding:2px 0;
}

.footer-menu li {
	display: inline;
	padding: 0 7px;
}

/* -- コピーライト -- */
.copyright {
	width:100%;
}

.copyright .copyright-content {
	text-align:center;
	padding:4px;
	font-size: 85% !important;
	font-size: 80%;
}

.designed {
	text-align:right;
	padding:0 10px 5px;
	font-size:75%;
}

.designed a {
	color: #404040;
}

.designed a:hover {
	text-decoration:none;
}

/* ---------------------------------------------------------------------
投稿記事
--------------------------------------------------------------------- */
.archive-title {
	_height:1px;
	padding:6px 10px 13px 18px;
	margin:0 0 10px;
	line-height:1.2;
	background: url('images/title_bg.gif') no-repeat left bottom;
	font-size:110% !important;
	font-size:105%;
	font-weight:bold;
	color:#333;
	margin-bottom: 20px;
}

.archive-title em {
	font-style:normal;
}

.entry-asset {
	width:590px;
	padding:5px;
}

.asset-header {
	padding:0;
}

.asset-name {
	background: url('images/list-category_bg.gif') no-repeat 0 -5px;
	padding:0 0 4px 25px;
	border-bottom:1px dotted #666666;
	color:#dadada;
	font-weight:bold;
	line-height:1.2;
	_height:1px;
	font-size:100% !important;
	font-size:95%;
}

.asset-name a:link,
.asset-name a:hover,
.asset-name a:visited,
.asset-name a:active {
	text-decoration: none;
}

.asset-body {
	margin:15px;
}

.asset-more {
	margin:0 10px 10px;
}

.more-link {
	clear:both;
	text-indent: -9999px;
	overflow: hidden;
	height: 28px;
	width: 141px;
	display: block;
	margin:10px 0;
	background: url('images/syosai_bt.gif') no-repeat 0 0;
}

.more-link:hover {
	background: url('images/syosai_bt_ov.gif') no-repeat 0 0;
}

.asset-meta {
	text-align:right;
	margin-top:10px;
	padding:10px;
	border-top: 1px dotted #666666;
	font-size:100% !important;
	font-size:95%;
}

/* ---------------------------------------------------------------------
コメント&トラックバック
--------------------------------------------------------------------- */
#trackbacks {
	clear:both;
	width: 580px;
	margin-top: 25px;
	margin-bottom: 10px;
	margin-left: 15px;
}

#trackbacks .trackbacks-header {
	height:34px;
	color: #333;
	background: url('images/trackback_tb-head-h2.gif') no-repeat 0 0;
	padding: 6px 0 0 30px;
	font-size:100% !important;
	font-size:95%;
}

.trackbacks-info {
	width: 530px;
	margin-top: 10px;
	margin-bottom: 0;
	padding: 5px 5px 5px 20px;
}

#comments {
	clear:both;
	width: 580px;
	margin-top: 25px;
	margin-bottom: 10px;
	margin-left: 15px;
}

#comments .comments-header {
	height:34px;
	color: #333;
	background: url('images/comment_tb-head-h2.gif') no-repeat 0 0;
	padding: 6px 0 0 30px;
	font-size:100% !important;
	font-size:95%;
}

#comments .comments-content {
	padding:0 10px;
}

.comment {
	margin:10px;
}

.comment .inner {
	width: 530px;
	margin-top: 10px;
	margin-bottom: 0;
	padding: 5px 5px 5px 20px;
	word-wrap: break-word; 
}

.comment .comment-header {
	padding:0 5px;
	margin:0 0 5px;
}

.comment .comment-content {
	padding:0 5px;
}

.comments-open {
	margin-top: 20px;
}

.comments-open-header {
	height:34px;
	color: #333;
	background: url('images/comment_tb-head-h2.gif') no-repeat 0 0;
	padding: 6px 0 0 30px;
	font-size:100% !important;
	font-size:95%;
}

.comments-open-content {
	padding:10px;
}

#comment-submit {
	background: url('images/search2.gif') 0 0 no-repeat;
	border:none;
	height:20px;
	width:65px;
	margin: 0 5px 5px 0;
	padding: 0;
	vertical-align: middle;
	font-size:100%;
}

.comment-footer {
	text-align:right;
	margin:0;
	padding:5px;
	border-top: 1px dotted #666666;
	font-size:95% !important;
	font-size:90%;
}

/* ---------------------------------------------------------------------
サイトマップ
--------------------------------------------------------------------- */
.archive-content {
	padding:10px;
	line-height:1.3;
}

.archive-content .archive-list {
	margin-bottom:3em;
}

.archive-content ul,
.archive-content ol {
	list-style:none;
}

.archive li a {
	display:block;
	margin:5px 0;
	padding:2px 15px 2px 34px;
	background: url('images/arrow2.gif') 15px center no-repeat;
	text-decoration:none;
}

.archive li a:hover {
	text-decoration:underline;
}

/*サブカテゴリ*/
.archive li li {
	background:none;
	margin:0 0 0 20px;
	padding:10px 0 0 0;
	border:none;
}

.archive li li a {
	margin:5px 0;
	padding:2px 15px 2px 35px;
	background: url('images/arrow2.gif') 15px center no-repeat;
	display:block;
}

/* ---------------------------------------------------------------------
検索結果ページ
--------------------------------------------------------------------- */
.search-not-found {
	margin:10px;
}

.search-form-header {
	height:39px;
	padding:10px 10px 0 18px;
	background: url('images/title_bg.gif') 0 0 no-repeat;
	font-size:110% !important;
	font-size:105%;
	font-weight:bold;
	color:#333;
	margin-bottom: 10px;
}

.search-form-content {
	padding:10px;
}

.search-results-header {
	margin:25px 10px 10px;
	font-size:105% !important;
	font-size:100%;
	font-weight:bold;
	color:#333;
}

.search-form-content .box {
	width:200px;
}

.search-form-content .submit{
	background: url('images/search.gif') 0 0 no-repeat;
	border:none;
	height:18px;
	width:57px;
	margin: 0 5px 5px 0;
	padding: 0;
	vertical-align: middle;
}

/* ---------------------------------------------------------------------
Widget：[メイン]ウェルカムメッセージ
--------------------------------------------------------------------- */
#welcome_message {
	margin-bottom:20px;
}

#welcome_message h3.title {
	height:39px;
	padding:10px 10px 0 18px;
	background: url('images/message_bg.gif') 0 0 no-repeat;
	font-size:110% !important;
	font-size:105%;
	font-weight:bold;
	color:#000000;
	margin: 0;
}

#welcome_message .content {
	margin:0;
	padding:10px;
}

/* ---------------------------------------------------------------------
Widget：[メイン]新着記事一覧
--------------------------------------------------------------------- */
#top-news {
	margin-bottom:20px;
	padding:0 0 10px;
}

#top-news h3 {
	margin: 0;
	height:39px;
	padding:10px 10px 0 18px;
	background: url('images/title_bg.gif') 0 0 no-repeat;
	font-size:110% !important;
	font-size:105%;
	font-weight:bold;
	color:#333;
}

#top-news .news {
	padding:4px 10px 2px;
	margin-right: 15px;
}

#top-news .day {
	float: left;
	color:#666;
	width: 80px;
}

#top-news .title {
	float: right;
	padding-left:5px;
	width: 500px;
}

/* ---------------------------------------------------------------------
Widget：[メイン]トップ表示記事
--------------------------------------------------------------------- */
.top-entry-content {
	margin-bottom:20px;
}

.top-entry-content h3.title {
	margin: 0;
	height:39px;
	padding:10px 10px 0 18px;
	background: url('images/title_bg.gif') 0 0 no-repeat;
	font-size:110% !important;
	font-size:105%;
	font-weight:bold;
	color:#333;
}

.top-entry-content .content {
	margin:0;
	padding:10px;
}

/* ---------------------------------------------------------------------
Widget：[メイン]カテゴリー表示記事
--------------------------------------------------------------------- */
#top-category {
	margin-bottom:20px;
}

#top-category h3.title {
	margin: 0;
	height:39px;
	padding:10px 10px 0 18px;
	background: url('images/title_bg.gif') 0 0 no-repeat;
	font-size:110% !important;
	font-size:105%;
	font-weight:bold;
	color:#333;
}

.top-category-content {
	margin-bottom:10px;
	width: 565px;
	border: 1px solid #999;
	margin-left: 8px;
	padding: 10px;
	background: #e9e9e9 url('images/top_category_bg.gif') repeat-x top;
}

.top-category-content h4.name {
	margin:0;
	background: url('images/list-category_bg.gif') no-repeat 0 -5px;
	padding:0 0 4px 25px;
	border-bottom:1px solid #c9c9c9;
	color:#006699;
	font-weight:bold;
	line-height:1.2;
	_height:1px;
	font-size:100% !important;
	font-size:95%;
}

#top-category h4.name a {
	text-decoration:none;
}

#top-category .content {
	margin:0;
	padding:10px 10px 0 10px;
}

/* ---------------------------------------------------------------------
Widget：[サイド]共通
--------------------------------------------------------------------- */
#beta .widget {
	width:178px;
	margin:5px 0 15px;
	border-top:1px solid #999;
}

#beta .widget-header {
	font-size: 95% !important;
	font-size: 90%;
	border-bottom:1px solid #999;
	background:#999;
	width:172px;
	padding:0 3px;
	color:#fff;
}

#beta .widget select {
	width:155px;
	margin:10px;
}

#beta .widget ul {
	width:170px;
	margin: 0;
	padding: 0 5px;
	list-style: none;
}

#beta .widget ul ul {
	padding:0;
	margin:0;
}

#beta .widget li {
	margin:0;
	padding:0 0 0 17px;
	list-style:none;
	background: url('images/arrow2.gif') no-repeat 5px center;
	_height: 1px;
}

/* ---------------------------------------------------------------------
Widget：[サイド]メインメニュー
--------------------------------------------------------------------- */
.widget-main-menu {
	width:180px;
	margin:5px 0 15px;
}

.widget-main-menu ul {
	margin: 0;
	padding: 0;
	list-style:none;
}

.widget-main-menu .menu-content {
	font-size:100% !important;
	font-size:95%;
	width:180px;
}

.widget-main-menu li {
	color: #ffffff;
}

.widget-main-menu li a:link,
.widget-main-menu li a:visited {
	text-decoration:none;
	display:block;
	width:150px;
	border-bottom: 1px solid #999;
	padding:3px 10px 3px 20px;
	background:url('images/arrow.gif')  no-repeat 5px center;
}

.widget-main-menu li a:hover,
.widget-main-menu li a:active {
	text-decoration:none;
	background:url('images/arrow_over.gif') no-repeat 5px center;
}

.widget-main-menu li li a:link,
.widget-main-menu li li a:visited {
	width:130px;
	display:block;
	padding:3px 10px 3px 40px;
	background:url('images/arrow2.gif')  no-repeat 25px center;
}

.widget-main-menu li li a:hover,
.widget-main-menu li li a:active {
	text-decoration:none;
	background:url('images/arrow2_ov.gif') no-repeat 25px center;
	
}

/* ---------------------------------------------------------------------
Widget：[サイド]検索フォーム
--------------------------------------------------------------------- */
.widget_search {
	width:178px;
	margin:5px 0 15px;
	border-top:1px solid #999;
	border-bottom:1px solid #999;
}

.widget_search .widget-header {

	font-size: 95% !important;
	font-size: 90%;
	border-bottom:1px solid #999;
	background:#999;
	width:172px;
	padding:0 3px;
	color:#fff;
}

.widget_search .widget-content {
	width:170px;
	padding:3px;
	font-size:90% !important;
	font-size:95%;
}

.widget_search .box {
	width:100px;
}

.widget_search .submit {
	background: url('images/search.gif') 0 0 no-repeat;
	border:none;
	height:18px;
	width:57px;
	margin: 0 5px 5px 0;
	padding: 0;
	vertical-align: middle;
	font-size:100%;
}

/* ---------------------------------------------------------------------
Widget：[サイド]当サイトのRSSを購読
--------------------------------------------------------------------- */
.rss {
	width:158px;
	margin:0 4px 15px;
}

.rss-content {
	background: url('images/rss.gif') 0 0 no-repeat;
	padding-left:20px;
}

.rss-content a {
	color: #eb6100;
	text-decoration: none;
}

.rss-content a:hover {
	color: #FF3300;
	text-decoration: underline;
}

/* ---------------------------------------------------------------------
Widget：[サイド]rssフィード
--------------------------------------------------------------------- */
.widget-header a.rsswidget {
	text-decoration:underline;
	color: #eb6100;
}

.widget-header a.rsswidget:hover {
	text-decoration:none;
	color: #FF3300;
}

/* ---------------------------------------------------------------------
Widget：[サイド]会社概要
--------------------------------------------------------------------- */
.widget-company {
	font-size: 95% !important;
	font-size: 90%;
	line-height:1.4;
	width:160px;
	margin: 10px 0 15px 4px;
	padding: 5px;
	border: 1px solid #a3a3a3;
	background: #fcfcfc url('images/side_freearea_bg.gif') repeat-x top;
}

.widget-company .widget-content {
	width: 100%;
	overflow: hidden;
}

/* ---------------------------------------------------------------------
Widget：[サイド]フリーエリア
--------------------------------------------------------------------- */
.free-content {
	margin: 10px 0 15px 4px;
	width:160px;
	line-height:1.4;
	font-size: 95% !important;
	font-size: 90%;
	border: 1px solid #a3a3a3;
	padding: 5px;
	background: #fcfcfc url('images/side_freearea_bg.gif') repeat-x top;
	overflow: hidden;
}

/* ---------------------------------------------------------------------
Widget：[サイド]カレンダー
--------------------------------------------------------------------- */
.widget_calendar caption {
	text-align:center;
	margin-bottom:5px;
}

.widget_calendar #calendar_wrap {
	width:170px;
	padding:3px;
}

.widget_calendar #calendar_wrap table {
	font-size: 95% !important;
	font-size: 90%;
	color:#666;
	text-align:center;
	margin:0 auto;
}

.widget_calendar #calendar_wrap table td {
	padding:1px 3px;
	font-size: 100% !important;
	font-size: 95%;
}

@media print {
    * {
        position: static ! important;
        overflow: visible ! important;
    }
}
.text_light {
	margin-left: 35px;
	margin-top: 5px;}
.titel_pdf {
	font-size: 16px;
	font-weight: bold;
}
.titel_pdf2 {
margin-left: 15px;	
font-size: 16px;
}
.text_light2 {
	margin-left: 10px;
	margin-top: 5px;
	margin-bottom: 20px;
}
.about-table {
}
.about-table td {
	padding-top: 5px;
	padding-right: 10px;
	padding-bottom: 5px;
	padding-left: 10px;
}
.about-table th {
	width: 50%;
	padding-top: 5px;
	padding-right: 10px;
	padding-bottom: 5px;
	padding-left: 10px;
}