@charset "utf-8";

html, body, div, span, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
abbr, address, cite, code,
del, dfn, em, img, ins, kbd, q, samp,
small, strong, sub, sup, var,
b, i,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td,
article, aside, canvas, details, figcaption, figure, 
footer, header, hgroup, menu, nav, section, summary,
time, mark, audio, video {
  margin:0;
  padding:0;
  border:0;
  outline:0;
  vertical-align:baseline;
  background:transparent;
  font-size: 100%;
  }
body {
  line-height:1;
  font-family: "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", Meiryo, "メイリオ", "ＭＳ Ｐゴシック", Verdana, Geneva, Arial, Helvetica;

  }
article,aside,details,figcaption,figure,
footer,header,hgroup,menu,nav,section { 
  display:block;
}
nav ul {
  list-style:none;
  }
blockquote, q {
  quotes:none;
  }
lockquote:before, blockquote:after,
q:before, q:after {
  content:'';
  content:none;
  }
a {
  margin:0;
  padding:0;
  vertical-align:baseline;
  outline: none;
  }

ins {
  background-color:#ff9;
  color:#000;
  text-decoration:none;
  }

mark {
  background-color:#ff9;
  color:#000; 
  font-style:italic;
  font-weight:bold;
  }
del {
  text-decoration: line-through;
  }
abbr[title], dfn[title] {
  border-bottom:1px dotted;
  cursor:help;
  }
table {
  border-collapse:collapse;
  border-spacing:0;
  }
table, th, tr, td {
  border: solid 1px #000000;
  font-size: 1.1em;
  }
hr {
  display:block;
  height:1px;
  border:0;   
  border-top:1px solid #cccccc;
  margin:1em 0;
  padding:0;
  }
input, select {
  vertical-align:middle;
  }
/*
a, img {
  vertical-align: bottom;
  }
*/

/* ----------------------------------------------------
* common elements
* -------------------------------------------------- */

html {
  overflow-y: scroll;
  }
body {
  font-size: 62.5%;
  background: url(/images/body_bg.gif) top center repeat-y;
  }
.clear {
  clear: both;
  }

div#wrap {
  width: 900px;
  margin: 0 auto;
  overflow: hidden;
  }
header {
  overflow: hidden;
  }
header h1 {
  float: left;
    }
div#center {
  overflow: hidden;
  }
nav#S_menu {
  width: 250px;
  padding-bottom: 30px;
  text-align: center;
  float: left;
  }
nav#S_menu h1 {
  margin: 20px 0;
  }
nav#S_menu h1 img {
  width: 223px;
  height: 48px;
  }
nav#S_menu ul {
  text-align: left;
  }
nav#S_menu li.lv1_1,
nav#S_menu li.lv1_2,
nav#S_menu li.lv1_3,
nav#S_menu li.lv1_4 {
  margin: 0 14px 0 13px;
  }
nav#S_menu li.lv2_1,
nav#S_menu li.lv2_2,
nav#S_menu li.lv2_3,
nav#S_menu li.lv2_4 {
  margin: 0 14px 0 13px;
  padding-left: 30px;
  }
nav#S_menu li.current1,
nav#S_menu li.current2,
nav#S_menu li.current3,
nav#S_menu li.current4 {
  margin: 0 14px 0 13px;
  font-size: 1.3em;
  color: #ffffff;
  }
nav#S_menu li.current1 {
  font-size: 1.3em;
  }
nav#S_menu li {
  padding: 10px;
  background-color: #ffffff;
  border-right: solid 1px #d4d4d4;
  border-bottom: solid 1px #d4d4d4;
  border-left: solid 1px #d4d4d4;
  }
nav#S_menu li.lv2,
nav#S_menu li.lv2_1,
nav#S_menu li.lv2_2,
nav#S_menu li.lv2_3,
nav#S_menu li.lv2_4 {
  background: #ffffff url("/images/S_menu_bg.gif") top left repeat-y;
  }
nav#S_menu a {
  font-size: 1.3em;
  text-decoration: none;
  }
div#right {
  width: 650px;
  float: right;
  }
nav#pankuzu {
  margin: 20px 0 0 35px;
  padding-bottom: 2px;
  overflow: hidden;
  }
nav#pankuzu li {
  font-size: 1.2em;
  float: left;
  }
nav#pankuzu li.current {
  padding-left: 5px;
  font-size: 1.2em;
  }
nav#pankuzu a {
  margin: 0 5px;
/*text-decoration: underline;*/
  color: #000000;
  }
nav#pankuzu a#pankuzu_top {
  margin-left: 0;
  }

.pdf {
  padding-left: 18px;
  background: url(/images/pdf_s.gif) 0 0 no-repeat;
  }

.excel {
  padding-left: 18px;
  background: url(/images/excel_s.gif) 0 0 no-repeat;
  }

section#content .right {
  text-align: right;
  }

section#content h1 {
  margin: 17px 15px 0 35px;
  }
section#content article {
  overflow: hidden;
  }
section#content .bold {
  font-weight: bold;
  }
section#content p {
  margin: 20px 100px;
  font-size: 1.5em;
  line-height: 1.5em;
  }
footer {
  width: 100%;
  }

/* ----------------------------------------------------
* height control
* -------------------------------------------------- */


html, body {
  height: 100%;
  _height: auto;
  }

div#wrap {
  position: relative;
  height: 100%;
  min-height: 100%;
  }
body > div#wrap {
  height: auto;
  }

div#center {
  padding-bottom: 30px;
  _padding-bottom: 0;
  }

footer {
  position: absolute;
  _position: static;
  bottom: 0;
  height: 71px;
  }


/*+++++++++++++++++++++++++++++++++++++++++++ 
	文頭揃え 
+++++++++++++++++++++++++++++++++++++++++++ */
.soroe1 {
    text-indent:-1em; 
    padding-left: 1em;
}
.soroe2 {
    text-indent:-2em; 
    padding-left: 2em;
}
.soroe3 {
    text-indent:-3em; 
    padding-left: 3em;
}
.soroe4 {
    text-indent:-4em; 
    padding-left: 4em;
}
.soroe5 {
    text-indent:-5em; 
    padding-left: 5em;
}
.soroe6 {
    text-indent:-6em; 
    padding-left: 6em;
}
.soroe7 {
    text-indent:-7em; 
    padding-left: 7em;
}
.soroe8 {
    text-indent:-8em; 
    padding-left: 8em;
}
.soroe9 {
    text-indent:-9em; 
    padding-left: 9em;
}
.soroe10 {
    text-indent:-10em; 
    padding-left: 10em;
}