@charset "utf-8";




/* ================================================================
   body
================================================================ */
body{
	background: #fff url(../img_accounting/_back.jpg) repeat-x center top;
	font-size: 100%;
}




/* ================================================================
   #glovalnavi
================================================================ 
#glovalnavi{
	background-image: url(../img_accounting/_gloval_back.gif);
	height: 24px;
}
#glovalnavi ul{
	width: 824px;
	margin: 0px auto;
}
#glovalnavi ul li{
	display: inline;
	float: right;
	text-indent: -9999pt;
}
#glovalnavi ul li.accs{	float: left;}
#glovalnavi ul li a:link,
#glovalnavi ul li a:visited,
#glovalnavi ul li a:hover,
#glovalnavi ul li a:active{	display: block;	height: 22px;}
#glovalnavi ul li a.gn01{	width: 47px;	background-image: url(../img_accounting/_gloval_01accs.gif);}
#glovalnavi ul li a.gn02{	width: 63px;	background-image: url(../img_accounting/_gloval_02keieikeikaku.gif);}
#glovalnavi ul li a.gn03{	width: 100px;	background-image: url(../img_accounting/_gloval_03bizmatch.gif);}
#glovalnavi ul li a.gn04{	width: 79px;	background-image: url(../img_accounting/_gloval_04estate.gif);}
#glovalnavi ul li a.gn05{	width: 40px;	background-image: url(../img_accounting/_gloval_05dvd.gif);}
#glovalnavi ul li a.gn06{	width: 49px;	background-image: url(../img_accounting/_gloval_06seminar.gif);}
#glovalnavi ul li a.gn07{	width: 34px;	background-image: url(../img_accounting/_gloval_07books.gif);}
*/



/* ================================================================
   #wrapper
================================================================ */
#wrapper{
	width: 820px;
	clear: both;
	float: none;
	margin: 10px auto;
	font-size: 83%;
	text-align: left;
	background: url(../img_accounting/_back02.gif) repeat-y center top;
	zoom:1;
}
#wrapper:after{	content:".";	display:block;	height:0;	clear:both;	visibility:hidden;}

/* h3.title */
h3.title{
	width: 818px;
	height: 65px;
	margin-right: auto;
	margin-left: auto;
}

/* .unit */
.unit{
	width: 760px;
	margin-right: auto;
	margin-left: auto;
}

/* .contactUnit */
.contactUnit{
	margin: 30px 0px 60px 30px;
}
.contactUnit span{
	display: inline;
	float: left;
}




/* ================================================================
   #header
================================================================ */
#header{
	margin-bottom: 40px; /* bottom */
	padding-top: 20px;
	background: url(../img_accounting/_back01.gif) no-repeat left top;
}
#header .unit{
	padding-bottom: 10px;
	background: url(../img_accounting/head_accslogo.gif) no-repeat right top;
}
#header h1{}
#header .txt01{	height: 35px;}
#header .txt02{}
#header .txt03{
	padding-top: 1em;
	padding-bottom: 1em;
	padding-left: 5px;
	line-height: 1.4;
}
#header .txt04{	padding-bottom: 1.5em;}
#header li{	display: inline;}





/* ================================================================
   #unit01
================================================================ */
h3.title01{}
#unit01{	background: url(../img_accounting/unit01_back.jpg) no-repeat right top;}
#unit01 .txt01,
#unit01 .txt02,
#unit01 .txt03,
#unit01 .txt04{
	margin-right: 130px;
	padding-left: 60px;
	padding-bottom: 1em;
	background-repeat: no-repeat;
	background-position: left top;
	line-height: 1.4;
}
#unit01 .txt01 span,
#unit01 .txt02 span,
#unit01 .txt03 span,
#unit01 .txt04 span{
	display: block;
	padding-top: 5px;
	padding-bottom: 5px;
}
#unit01 .txt01{	background-image: url(../img_accounting/unit01_num1.gif);}
#unit01 .txt02{	background-image: url(../img_accounting/unit01_num2.gif);}
#unit01 .txt03{	background-image: url(../img_accounting/unit01_num3.gif);}
#unit01 .txt04{	background-image: url(../img_accounting/unit01_num4.gif);}





/* ================================================================
   #unit02
================================================================ */
h3.title02{}
#unit02{}
#unit02 .left{
	width: 435px;
	float: left;
}
#unit02 .left th{
	width: 130px;
	background-repeat: no-repeat;
	background-position: left top;
	text-indent: -9999pt;
}
#unit02 .left th.num01{	background-image: url(../img_accounting/unit02_num01.gif);}
#unit02 .left th.num02{	background-image: url(../img_accounting/unit02_num02.gif);}
#unit02 .left th.num03{	background-image: url(../img_accounting/unit02_num03.gif);}
#unit02 .left th.num04{	background-image: url(../img_accounting/unit02_num04.gif);}
#unit02 .left th.num05{	background-image: url(../img_accounting/unit02_num05.gif);}
#unit02 .left th.num06{	background-image: url(../img_accounting/unit02_num06.gif);}

#unit02 .left td{
	border-top: 1px solid #23263c;
	border-right: 1px solid #23263c;
	padding: 15px 15px 30px 15px;
	line-height: 1.4;
}
#unit02 .left td.last{
	padding: 0px 15px 20px 15px;
	border-right: none;
	text-indent: -9999pt;
}

#unit02 .right{
	width: 300px;
	float: right;
}
#unit02 .right p{
	background: url(../img_accounting/unit02_point00.jpg) no-repeat left top;
	padding-top: 27px;
	padding-left: 33px;
	padding-bottom: 15px;
	line-height: 1.4;
	zoom:1; } 
#unit02 .right p:after{	content:".";	display:block;	height:0;	clear:both;	visibility:hidden;}

#unit02 .right p img{	margin-bottom: 5px;}
#unit02 .right p img.photo{
	margin-bottom: 5px;
	margin-left: 5px;
	float: right;
}

#unit02 p.txt01{
	margin-bottom: 5px;
}




/* ================================================================
   #unit03
================================================================ */
h3.title03{}
#unit03{
	margin-bottom: 60px;
}
#unit03 dl.bottom{
	margin-top: 20px;
}
#unit03 dd.img{
	width: 150px;
	float: left;
}
#unit03 dd.txt{
	clear: right;
	float: right;
	width: 590px;
	line-height: 1.4;
}
#unit03 dd.txt img{
	margin-top: 20px;
	margin-bottom: 10px;
}




/* ================================================================
   #unit04
================================================================ */
h3.title04{}
#unit04{}
#unit04 dl.bottom dd{
	text-align: center;
}
#unit04 dd{
	display: inline;
	float: left;
	width: 255px;
}
#unit04 dd.last{
	width: 240px;
}
#unit04 dd span{
	line-height: 1.4;
	display: block;
	padding: 10px;
}
#unit04 p{
	padding-top: 20px;
}




/* ================================================================
   #unit05
================================================================ */
#unit05{}
#unit05 h3.title{
	margin-right: auto;
	margin-left: auto;
	width: 760px;
}
#unit05 dl{}
#unit05 dt{}
#unit05 dd.txt01{
	line-height: 1.4;
	padding-top: 15px;
	padding-bottom: 15px;
}
#unit05 dd.flow{}
#unit05 dd.flow span{
	display: inline;
	float: left;
}
#unit05 dd.txt02{
	background-image: url(../img_accounting/unit05_txt02_back.gif);
	background-repeat: no-repeat;
	background-position: 10px 10px;
	margin-top: 5px;
	padding-left: 70px;
	padding-bottom: 20px;
}
#unit05 dd.txt02 img{
	margin-top: 10px;
	margin-bottom: 5px;
}
#unit05 dd.txt02 span{
	display: block;
	text-align: right;
	padding-bottom: 15px;
	padding-left: 70px;
}
#unit05 dd.fan{}
#unit05 dd.fan .fan01{}
#unit05 dd.fan .fan01{}




/* ================================================================
   #footer
================================================================ */
#footer{
	padding-bottom: 10px;
	background: url(../img_accounting/_back03.gif) no-repeat left bottom;
}
#footer .unit{
	width: 610px;
	margin: 0px auto;
	padding-bottom: 10px;
	padding-left: 150px;
	background: url(../img_accounting/footer_back.gif) no-repeat left top;
}
#footer h3.title{
	width: 760px;
	height: 65px;
	margin-right: auto;
	margin-left: auto;
}
#footer p{
	padding-bottom: 15px;
	line-height: 1.4;
}




/* ================================================================
   #copyright
================================================================ */
#copyright{
	width: 820px;
	clear: both;
	float: none;
	margin: 0px auto 10px;
	font-size: 65%;
	text-align: center;
	padding-bottom: 10px;
	color: #666666;
}
#copyright a:link,
#copyright a:visited{
	color: #666666;
	margin-right: 1em;
}
#copyright a:hovet,
#copyright a:active{}






/* EOF */