@charset "Shift_JIS";

/* ---------------------------------------- */
#header_shindan{
width:840px;
height:225px;
margin:0;
padding:0;
background-image:url(../img/header_shindan.jpg) ;
}
#header_dvd{
width:840px;
height:225px;
margin:0;
padding:0;
background-image:url(../img/header_dvd.jpg) ;
}
#header_mitsumori{
width:840px;
height:225px;
margin:0;
padding:0;
background-image:url(../img/header_mitsumori.jpg) ; 
}
#header_mitsumori2{
	width: 840px;
	height: 160px;
	/* height:225px; 2012/12 for dvd present */
	margin: 0;
	padding: 0;
	background-image: url(../img/header_mitsumori2.jpg);
	background-repeat: no-repeat;
/* background-image:url(../img/header_dvd12.jpg) ; 2012/12 for dvd present*/
}
#header_voice{
width:840px;
height:70px;
margin:0;
padding:0;
background-image:url(../img/header_voice.jpg) ;
}
#header_income{
width:840px;
height:160px;
margin:0;
padding:0;
background-image:url(../img/header_income.jpg) ;
}
#header_plan{
width:840px;
height:445px;
margin:0;
padding:0;
background-image:url(../img/header_plan.jpg) ;
}
#header_soudan{
width:840px;
height:210px;
margin:0;
padding:0;
background-image:url(../img/soudan.jpg) ;
}


#letter{
padding:1px 70px 30px 70px;
background-image:url(../img/letter_bg.jpg) ;
background-repeat:repeat-y;
}
#letter p{line-height:180%;}

#lettertax{
margin-top:10px;
padding:1px 70px 30px 70px;
background-image:url(../img/letter_bg.jpg) ;
background-repeat:repeat-y;
}
#lettertax p{line-height:180%;}

.video{
margin:15px 0 30px 0;
padding:10px;
text-align:center;
background-color:#000000;
}

.pan_sub{
font-size:10px;
padding:5px 0 0 30px;
letter-spacing:1px;
}

.intro_ttl{
font-size:18px;
font-weight:bold;
color:#FF3300;
font-family:Arial, Helvetica, sans-serif;
margin:0 0 10px 0;
}
.intro_01{
border:solid 4px #FF3300;
padding:15px;
font-size:14px;
line-height:150%;
margin:30px 0 45px 0;
}

.intro_02{
border:solid 1px #CCCCCC;
margin-top:10px;
padding:10px 15px 5px 15px;
background-color:#E6E6E6;
font-size:16px;
font-weight:bold;
line-height:150%;
font-family: '・ｽ・ｽ・ｽC・ｽ・ｽ・ｽI', Meiryo, Verdana, Helvetica, Arial, '・ｽq・ｽ・ｽ・ｽM・ｽm・ｽp・ｽS Pro W3', 'Hiragino Kaku Gothic Pro', '・ｽl・ｽr ・ｽo・ｽS・ｽV・ｽb・ｽN';
}

.faq{
border:solid 3px #FF3300;
padding:10px 25px 5px 25px;
}

.question{
font-size:14px;
font-weight:bold;
color:#FF3300;
margin-bottom:3px;
}

.ans{
border:dotted 1px #999999;
padding:1px 15px;
margin-bottom:20px;
}
.ans p{font-size:12px;color:#333333;}

.tbox{
margin:0;
padding:10px;
border:dotted 1px #999999;
}

.shitsumon{
margin:0 0 0 0;
padding:0 0 0 25px;
background-image: url(../img/q.gif) ;
background-position:left top;
background-repeat:no-repeat;
}
.shitsumon p{
font-size:12px;
line-height:150%;
color:#333333;
}

.kaitou{
margin:0 0 0 0;
padding:0 0 0 25px;
background-image: url(../img/a.gif) ;
background-position:left top;
background-repeat:no-repeat;
}
.kaitou p{
font-size:12px;
line-height:150%;
color:#333333;
}

/* -------・ｽ@・ｽ・ｽ・ｽq・ｽl・ｽﾌ撰ｿｽ・ｽ@------ */
.iv{font-weight:bold;color:#95A83A;}
.vbox{padding:5px 15px 1px 5px;border:solid 1px #CCCCCC;margin:0 0 15px 0;}

/* -------・ｽ@・ｽV・ｽ~・ｽ・ｽ・ｽ・ｽ・ｽ[・ｽ^・ｽ@------ */
.result{font-size:36px;color:#FF3300;font-weight:bold;}