body { margin:0; }
body,td { font-size:12px; line-height:150%; color:#666666; }

a:link,a:visited { text-decoration:none; color:#FFFFFF; }
a:hover { color: #FFCC66; text-decoration:underline; }
a:active { color: #FFCC66;}

.h1 {
	font-size:12px;
	padding:5px 0px 3px 10px;
}
.h2 {
  padding:5px 0px 5px 5px;
	background-color:#0795C7;
	font-size:14px;
	color:#FFFFFF;
}

.red { color:#FF0000; }
.red2 {
	color:#FF0000;
	font-weight:bold;
}
.FF9900 { color:#FF9900; }
.0795C7 { color:#0795C7; }
.666666 { color:#666666 }

.font10 { font-size:10px; }

.middle {	vertical-align:middle; }

/*　ヘッダー　*/
.h_logo { padding:0px 0px 3px 0px; }
.h_menu1 {
  padding:0px 10px 10px 0px;
	text-align:right;
	vertical-align:bottom;
	font-size:10px;
}
.h_menu2 {
  padding:5px 0px 5px 0px;
	background-color:#666666;
	color:#FFFFFF;
	font-size:10px;
}
.h_menu3 {
  padding:5px 0px 5px 0px;
	background-color:#666666;
	color:#FFCC66;
	font-size:10px;
}
.h_menu4 {
  padding:5px 0px 5px 0px;
	background-color:#666666;
	text-align:center;
}
.h_syamei {
	padding:2px 0px 5px 10px;
	vertical-align:top;
}

.kochira_td1 {
	padding:10px 5px 10px 0px;
	text-align:right;
}

/*　トップ　*/
.top_flash { padding:4px 0px 5px 0px; }
.top_td2 {
  padding:5px 5px 5px 5px;
}
.top_td3 {
  padding:5px 3px 8px 3px;
	border-width:1px 1px 1px 1px; 
	border-color:#CCCCCC; 
	border-style:solid;
	background-image:url(img/t_t_moyou.gif);
	background-position:3px 14px;
	background-repeat:no-repeat;
}
a:link.top,a:visited.top { color:#0795C7; text-decoration:none; }
a:hover.top { color:#FF9900; text-decoration:underline; }
a:active.top { color:#FF9900; }

.top_td4 {
  padding:0px 0px 3px 0px;
}
.top_td5 {
  padding:3px 5px 3px 5px;
	border-width:1px 1px 0px 1px; 
	border-color:#CCCCCC; 
	border-style:solid;
	vertical-align:top;
}
.top_td6 {
  padding:3px 3px 3px 3px;
	border-width:0px 1px 1px 1px; 
	border-color:#CCCCCC; 
	border-style:solid;
	text-align:right;
}
.top_td7 { padding:14px 0px 20px 0px; }
.top_td8 {
  padding:5px 0px 15px 10px;
	border-width:1px 0px 0px 0px; 
	border-color:#0795C7; 
	border-style:solid;
	font-size:10px;
}
.top_td9 {
	padding:10px 0px 0px 0px;
	text-align:right;
	vertical-align:bottom;
}
.top_td10 {
	padding:5px 5px 15px 0px;
	border-width:1px 0px 0px 0px; 
	border-color:#0795C7; 
	border-style:solid;
	text-align:right;
	font-size:10px;
}
.top_td11 {
	padding:0px 0px 3px 0px;
	font-size:10px;
}

/*　タイトル　*/
.tittle_td {
  padding:0px 0px 12px 10px;
	font-size:14px;
	color:#333333;
	font-weight:bold;
	height:54px;
	background-image:url(img/tittle_back.gif);
	background-position:0px 4px;
	background-repeat:no-repeat;
}

/*　紹介までの流れ　*/
.flow_td1 {
	text-align:right;
	vertical-align:top;
}

/*　経理アウトソーシング　*/
.mos_td1 {
	padding:5px 10px 20px 10px;
}
.mos_td2 {
	padding:5px 10px 5px 10px;
	background-color:#999999;
	color:#FFFFFF;
	font-weight:bold;
}
.mos_td3 {
	padding:2px 10px 10px 10px;
}

/*　会社概要　*/
.company_td1 {
	padding:3px 3px 3px 6px;
	border-width:0px 0px 0px 3px; 
	border-color:#0795C7;
	border-style:solid;
	font-weight:bold;
}
.company_td2 { padding:3px 3px 3px 3px; }
.company_td3 { padding:0px 0px 0px 20px; }
.company_td4 {
	border-width:0px 0px 1px 0px; 
	border-color:#0795C7; 
	border-style:dotted;
}

/*　サイトマップ　*/
.sitemap1 {
	padding:3px 0px 3px 6px;
	border-width:0px 0px 0px 2px; 
	border-color:#0795C7; 
	border-style:solid;
	font-weight:bold;
}

/*　専門家について　*/
.expert1 {
  padding:0px 0px 6px 25px;
	background-image:url(img/small_tittle.gif);
	background-repeat:no-repeat;
	font-size:14px;
	font-weight:bold;
}
.expert2 { padding:5px 5px 5px 5px; }
.expert3 {
  padding:20px 5px 0px 5px;
	font-weight:bold;
	color:#0795C7;
}
.expert4 {
	padding:5px 10px 5px 10px;
	vertical-align:top;
}
.expert5 {
	padding:3px 3px 3px 5px;
	border-width:1px 1px 0px 1px; 
	border-color:#666666; 
	border-style:solid;
	background-color:#999999;
	color:#FFFFFF;
}
.expert6 {
	padding:5px 5px 5px 5px;
	border-width:0px 1px 1px 1px; 
	border-color:#666666; 
	border-style:solid;
	vertical-align:top;
}
.expert7 {
	padding:5px 0px 10px 0px;
	vertical-align:top;
}
.expert8 {
	padding:10px 0px 10px 0px;
	border-width:1px 1px 1px 1px; 
	border-color:#333333; 
	border-style:solid;
}
.expert9 {
	padding:3px 0px 20px 0px;
	vertical-align:top;
}
.expert10 {
	padding:3px 3px 3px 3px;
	text-align:center;
	background-color:#666666;
	color:#FFFFFF;
	font-weight:bold;
}
.expert11 {
	padding:3px 3px 3px 3px;
	text-align:center;
	background-color:#F2F2F2;
	color:#333333;
}
.expert12 {
	padding:3px 0px 0px 2px;
	font-weight:bold;
}

/*　フォーム（助成金診断、無料診断）　*/
.form1 {
  padding:5px 0px 5px 5px;
	background-color:#F2F2F2;
	color:#666666;
	font-weight:bold;
}
.form2 {
	padding:5px 0px 5px 10px;
	vertical-align:top;
}
.form3 {
  padding:7px 0px 7px 5px;
	background-color:#0795C7;
	color:#FFFFFF;
	font-weight:bold;
}
.form4 {
	padding:5px 50px 30px 0px;
	text-align:right;
}
.form5 { padding:5px 0px 30px 10px; }
.form6 {
	padding:15px 0px 15px 0px;
	border-width:1px 1px 1px 1px; 
	border-color:#0795C7; 
	border-style:solid;
}
.form7 {
	border-width:0px 0px 1px 0px; 
	border-color:#666666; 
	border-style:dotted;
}
.form8 {
	padding:15px 50px 30px 0px;
	text-align:right;
}
.form9 {
	padding:5px 0px 5px 10px;
	vertical-align:top;
	font-weight:bold;
}
.form10 {
  padding:7px 0px 7px 5px;
	background-color:#F2F2F2;
	font-weight:bold;
}
.form11 {
	padding:15px 0px 15px 0px;
	border-width:1px 1px 1px 1px; 
	border-color:#333333; 
	border-style:solid;
}
.form12 {
	padding:5px 0px 5px 10px;
	vertical-align:top;
	font-weight:bold;
}
.form13 {
	padding:5px 0px 20px 10px;
	vertical-align:top;
}

/*　プライバシーポリシー　*/
.privacy1 {
	padding:3px 10px 1px 10px;
	font-weight:bold;
}
.privacy2 {
	padding:0px 10px 2px 10px;
}

/*　Q&A　*/
.faq1 {
	padding:3px 10px 1px 0px;
	background-color:#0795C7;
	font-weight:bold;
	color:#FFFFFF;
	vertical-align:top;
}
.faq2 {
	padding:3px 3px 1px 5px;
	background-color:#0795C7;
	font-weight:bold;
	color:#FFFFFF;
	vertical-align:top;
}
.faq3 {
	padding:3px 10px 20px 0px;
	vertical-align:top;
}
.faq4 {
	padding:3px 3px 20px 5px;
	vertical-align:top;
	font-weight:bold;
}

/*　MAS監査　*/
.mas1 {
	padding:5px 5px 5px 5px;
	font-weight:bold;
}
.mas2 {
	padding:5px 10px 5px 10px;
	background-color:#0795C7;
	font-weight:bold;
	color:#FFFFFF;
	vertical-align:top;
}
.mas3 {
	padding:0px 10px 20px 10px;
	vertical-align:top;
}
.mas4 {
	padding:5px 3px 20px 3px;
	vertical-align:top;
}
.mas5 {
	padding:5px 10px 20px 3px;
	vertical-align:top;
}
.mas6 {
	padding:3px 3px 3px 3px;
	vertical-align:top;
	background-color:#FFFFFF;
	text-align:center;
}
.mas7 {
	padding:3px 3px 3px 3px;
	vertical-align:top;
	background-color:#999999;
	text-align:center;
	color:#FFFFFF;
	font-weight:bold;
}
.mas8 {
	padding:3px 3px 3px 3px;
	vertical-align:top;
	background-color:#F2F2F2;
	text-align:center;
	color:#333333;
	font-weight:bold;
}