@charset "UTF-8";

/* ---------- reset ---------- */

* {
	margin:0;
	padding:0;
	font-size:12px;
	font-family: MS PGothic, Verdana, Arial, sans-serif;
}

/* ---------- reset_end ---------- */

/* ---------- body ---------- */

body {
	margin-right: auto;
	margin-left: auto;
	color:#3d3d3d;
	background:#e2e2e2;
	font-family:sans-serif;
	text-align: center;   
}

#main-container {
	margin-right: auto;
	margin-left: auto;
	background:#ffffff;
	width:822px;
　　　　　　　border-left:1px solid #ff3333;
                border-right:1px solid #ff3333;
}

a {
	text-decoration:underline;
	color:#666666;
}

a:hover {
	color:#ff0000;
}

.clear {
	clear:both;
	text-decoration: none;
	font-size: 2px;
	text-indent: -700em;
}

fieldset { padding:10px; }

/* ---------- body_end ---------- */

/* ---------- header ---------- */

#header {  	background:#ffffff;
	padding:10px 30px 10px 15px;
	text-align:left;
}

#header img { float:left;border:none; }

#head-module p { color:#ffffff;
	margin:0;
	padding-top:12px;
	text-align:right;
	font-size:10px;
}

#head-module a {
	text-decoration:underline;
	color:#666666;
}

#head-module a:hover {
	color:#000099;
}

#head-module  h1 { color:#999999;
	text-align:right;
	font-size:10px;
	font-weight:normal;
}

/* ---------- header_end ---------- */

/* ---------- main-menu ---------- */

#main-menu { background:url(http://www.ando-tax.com/img/main-menu-bg.gif) left center #ced2dd;
	margin:0px 0px 0px 0px;
	padding:5px 5px 5px 10px;
	border-bottom:1px solid #d5d5d5;
	text-align:left;
	display : block;
}
#main-menu ul {
	list-style-type: none;
}

.gn-btn {
	width:150px;
}

#main-menu li {
	float:left;
	display : block;
	margin: 0px 5px 0px 0px;
	list-style-type: none;
}

#main-menu li a {
	color:#ffffff;
	text-decoration: none;
	font-size:12px;
                font-weight:bold;
	padding: 10px 10px 10px 15px;
	display : block;
	background:no-repeat center left;
	border-bottom: 1px solid #ffffff;
	border-right: 1px solid #ffffff;
	
}

#main-menu ul li a:hover { 
	color:#ffffff;
	background:url("http://www.ando-tax.com/img/menu02.gif") no-repeat center left;
	border-bottom: 1px solid #ffffff;
	border-right: 1px solid #ffffff;
	
}

/* ---------- main-menu_end ---------- */

/* ---------- banner ---------- */

#banner h2{
	display:block;
	font-size: 2px;
	text-indent: -700em;
	background: transparent url("http://www.ando-tax.com/img/main-bg.gif") no-repeat top left;
	margin:0 0px;
	width:820px;
	height:300px;
}

#banner a { color:#666666;}

#banner a:hover { color:#cccccc;background:none;}

/* ---------- banner_end ---------- */

/* ---------- main ---------- */

#main-content {
	padding:10px 0px 0px 0px;
	margin:0px;
}

#main {
	width:570px;
	float:right;
	text-align:left;
               font-size:12px;
               line-height:150%;
}

.content { padding:0px 15px 10px 10px; }

.content ul li { list-style-position:inside; }

.content p { font-size:12px;line-height:150%;}

.content p.navi { margin:5px 0; }

.content blockquote {
	font-size:10px;
	padding:15px 10px 15px 60px;
	background:url(http://www.ando-tax.com//img/blockquote_bg.gif) no-repeat left center #fff2de;
	margin:10px 0;
	border: 1px dashed #ffad30;
}

.content h1 {
	color: #ff7200;
	font-size:14px;
	padding:8px 5px 5px 5px;
	height: 30px;
	font-weight:bold;
	background:url(http://www.ando-tax.com/img/h1_bg.gif) repeat-x top left;
	margin:10px 0;
}

.content h2 {
	color:#333333;
	background: transparent url(http://www.ando-tax.com/title_h2.gif)  no-repeat 0 50%;
	font-size:12px;
	padding: 4px 5px 3px 18px;
	margin-bottom:5px;
}

.content h3 {
	color:#ffffff;
	background: transparent url(http://www.ando-tax.com/img/h3_bg.gif)  no-repeat 0 50%;
	font-size:12px;
	padding: 4px 5px 3px 32px;
	margin-bottom:5px;
}

.content h4 {
	color: #2f59bd;
	font-size:12px;
	padding:0 0 0 23px;
	font-weight:bold;
	background:url(http://www.ando-tax.com/img/h4_bg.gif) no-repeat center left;
	margin:10px 10px;
}

.content h5 {
	color: #666666;
	font-size:12px;
	padding:0 0 0 20px;
	font-weight:bold;
	background:url(http://www.ando-tax.com/img/h5_bg.gif) no-repeat center left;
	margin:10px 10px;
}

.content h6 {
	color: #666666;
	font-size:12px;
	padding:0 0 0 20px;
	font-weight:bold;
	background:url(http://www.ando-tax.com/img/h6_bg.gif) no-repeat center left;
	margin:10px 0;
}

.entry-info {
	background:url(http://www.ando-tax.com/img/entry_info_bg.gif) no-repeat;
	margin-top:10px;
	padding: 5px 0 20px 0;
}

.entry-info ul { list-style-type: none; }

.entry-info li {
	color:#666666;
	font-size:10px;
	display:inline;
	margin-right: 5px;
}

/* ---------- left ---------- */

#left-menu { 
	width:208px;
	float:left;
	text-align:left;
                font-size:12px;
	padding-left:15px;
}

#sub-menu {
	margin-top:0px;
                font-size:12px;
}

#sub-menu h3 {
	text-decoration: none;
	font-size: 2px;
	display: block;
	width: 195px;
	height: 26px;
	text-indent: -700em;
	background: transparent url("http://www.ando-tax.com/img/subcontents_tit.gif") no-repeat top center;
	margin:1px 1px 0 1px;
}

.syndicate a {
	text-decoration: none;
	font-size: 2px;
	display: block;
	width: 193px;
	height: 47px;
	text-indent: -700em;
	background: transparent url("http://www.ando-tax.com/img/rss_link.gif") no-repeat top left;
	margin:1px 1px 10px 1px;
}

.syndicate a:hover {
	background: transparent url("http://www.ando-tax.com/img/rss_link.gif") no-repeat bottom left;
}

.side li{
	font-size:12px;
	margin:5px 5px;
	list-style-type: disc;
                list-style-position: inside;
}

/* ---------- left_end ---------- */

/* ---------- footer ---------- */

.footer {
	display:block;
	background:url(http://www.ando-tax.com/img/footer-bg.gif) left center #ced2dd;
	padding:10px 10px;
                margin:0px 0px 0px 0px;
}

.footer p {
	text-align:left;
	font-size:10px;
	color:#ffffff;
}

/* ---------- footer_end ---------- */

/* ---------- news ---------- */

#news {
	margin:0px 0;
}

#news h3 {
	text-decoration: none;
	font-size: 2px;
	text-indent: -700em;
	background: transparent url("http://www.ando-tax.com/img/new_tit_bg.gif") no-repeat top left;
	margin-bottom:10px;
	border-bottom:0px solid #0eaa4a;
	border-left:none;
	border-top:none;
	border-right:none;
                height: 26px;
}

.new-txt {
	background:#fafafa;
}

.new-txt p {
	font-size:12px;
	margin:10px 5px;
	border-bottom:1px dotted #808080;
}

/* ---------- news_end ---------- */
/* ---------- news ---------- */

#blog {
	margin:0px 0;
}

#blog h3 {
	text-decoration: none;
	font-size: 2px;
	text-indent: -700em;
	background: transparent url("http://www.ando-tax.com/img/blog-bar01.gif") no-repeat top left;
	margin-bottom:10px;
	border-bottom:0px solid #0eaa4a;
	border-left:none;
	border-top:none;
	border-right:none;
                height: 26px;
}

.blog-txt {
	background:#fafafa;
}

.blog-txt p {
	font-size:12px;
	margin:10px 5px;
	border-bottom:1px dotted #808080;
}

/* ---------- news_end ---------- */

/* ---------- archive_list ---------- */

.archive-content {
	background:#fafafa;
	border:3px double #cccccc;
	padding:15px;
}

.archive-list-item {
	font-size:10px;
	margin:5px 0;
}

/* ---------- archive_list_end ---------- */

/* ---------- sub-menu ---------- */

.sub-menu li {text-align:left;list-style-type: none;}

.sub-menu ul {margin:0 1px 15px 1px;list-style-type: none;}

.sub-menu li a {
	color:#666666;
	font-size:12px;
	display : block;
	width:193px;
	text-indent: 2em;
	background:url(http://www.ando-tax.com/img/submenu_li_2.gif) no-repeat center left;
	padding: 5px 0;
	border-bottom:1px solid #cccccc;
}

.sub-menu li a:hover {
	color:#000099;
	background:url(http://www.ando-tax.com/img/submenu_li_1.gif) no-repeat center left;
}

/* ---------- sub-menu_end ---------- */

/* ---------- trackback ---------- */
#trackback_url {
	border:1px solid #cccccc;
	font-family: Arial, Helvetica, sans-serif;
	font-size:12px;
	color:#999999;
}

/* ---------- trackback_end ---------- */

/* ---------- comment ---------- */

fieldset { margin-top:20px; }

legend {
	font-size:10px;
}

#comment-author {
	background:#f9f9f9;
	font-size:10px;
	border:1px solid #cccccc;
	color:#666666;
}

#comment-email {
	background:#f9f9f9;
	font-size:10px;
	border:1px solid #cccccc;
	color:#666666;
}

#comment-url {
	background:#f9f9f9;
	font-size:10px;
	border:1px solid #cccccc;
	color:#666666;
}

#comment-text {
	background:#f9f9f9;
	font-size:10px;
	border:1px solid #cccccc;
	color:#666666;
}

#comment-preview,#comment-post,#comment-cancel  {
	width:100px;
	font-size:10px;
}

ul.comments-open-footer  {
	padding-top: 15px;
}

.comments-open-footer li {
	display:inline;
	list-style-type: none;
	margin-right: 15px;
}

.comments-post label {
	font-size:10px;
	margin:10px 0;
}

.cclicense { margin:3px 10px; }

.cclicense p { font-size:10px; }

div.blog-b
{
	padding:0 0 0 18px;
	color:#423636;
	background-color:inherit;
	border:0;
}

img { border:none; }

.link {
	text-decoration: none;
	font-size: 2px;
	text-indent: -700em;
	margin-bottom:0px;
}