/* カレンダー */

.calarea {
  margin:0 0 20px 0;
  padding:10px 20px 0 20px;
  border:1px solid #e9e2d8;
  background: #ffffff;
}

.ocAR{
  max-width:300px;
  font-size:13px;
  text-align:center;
}

table.ocTB {
  width:100%;
  border:1px #aaaaaa solid;
  border-collapse:collapse;
  border-spacing:0;
  margin:0 auto;
}

.ocTB th {
  padding:1px 4px;
  background-color:#e8e8e8;
  border:#aaaaaa solid;
  border-width:0 0 1px 1px;
  font-size:13px;
  font-weight:normal;
  text-align:center;
}

.ocTB td {
  padding:1px 4px;
  background-color:#ffffff;
  border:#aaaaaa solid;
  border-width:0 0 1px 1px;
  font-size:13px;
  text-align:center;
}

.ocTB td.close {
  background-color:#ffe8e8;
}

.ocTB td span.today {
  font-weight:bold;
}

.ocTB td span.satday {
  color:#0000ff;
}

.ocTB td span.holday {
  color:#ff0000;
}

/* 青色申告会用 */

/* Reset ---------------------------------------------------------------------*/
html, body, div, span, applet, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
a, abbr, acronym, address, big, cite, code,
del, dfn, em, font, img, ins, kbd, q, s, samp,
small, strike, strong, sub, sup, tt, var,
b, u, i, center,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td {
  margin: 0;
  padding: 0;
  border: 0;
  outline: 0;
  vertical-align: baseline;
}
body {
  line-height: 1;
}
ol, ul {
  list-style: none;
}
blockquote, q {
  quotes: none;
}
blockquote:before, blockquote:after,
q:before, q:after {
  content: '';
  content: none;
}

/* remember to define focus styles! */
:focus {
  outline: 0;
}

/* remember to highlight inserts somehow! */
ins {
  text-decoration: none;
}
del {
  text-decoration: line-through;
}

/* tables still need 'cellspacing="0"' in the markup */
table {
  border-collapse: collapse;
  border-spacing: 0;
}

/* old ---------------------------------------------------------------------*/
article, aside, details, figcaption, figure, footer, header, hgroup, menu, nav, section {
  display: block;
}

/* frame ---------------------------------------------------------------------*/

.clear{
  clear:both;
}

.clear hr{
  display:none;
}

a:link{
  color:#199CE2;
  text-decoration:none;
}

a:visited{
  color:#199CE2;
  text-decoration:none;
}

a:hover{
  text-decoration:underline;
}

a:active{
  text-decoration:underline;
}

a.bk_link:link,
#footer a:link{
  color:#333333;
  text-decoration:none;
}

a.bk_link:visited,
#footer a:visited{
  color:#333333;
  text-decoration:none;
}

a.bk_link:hover,
#footer a:hover{
  text-decoration:underline;
}

a.bk_link:active,
#footer a:active{
  text-decoration:underline;
}

img{
  vertical-align: bottom;  
}


@media (min-width: 1025px) {
/* original ---------------------------------------------------------------------*/
html,body{
  font-family:"メイリオ", Meiryo, Osaka, "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "ＭＳ Ｐゴシック", "MS PGothic", sans-serif;
  background-color:#FFFFFF;
  width:100%;
  min-width:1100px;
  margin-left:0;
  margin-right:0;
  font-size:14px;
  line-height:150%;
}

#header_wrap{
  width:100%;
}

#header{
  width:960px;
  margin:0 auto;
}

#logo a{
  width:574px;
  height:58px;
  display:block;
  background-image:url(/images/logo.png);
  background-size:contain;
  background-repeat:no-repeat;
  text-indent:-9999px;
  margin:15px auto 15px;
  float:left;
}

#header_text{
  float:right;
}

#text_size{
  text-align:right;
  margin:30px 0px 0px 0px;
}

.tel_num{
  color:#199CE2;
  margin:5px 0px 3px 0px;
  font-size:30px;
  font-family:Arial;
  font-weight:bold;
}

.tel_num_h{
  color:#199CE2;
  font-size:14px;
  letter-spacing:3px;
}

.hours{
  margin-bottom:10px;
  font-size:14px;
}

#gNavi_wrap{
  width:100%;
  height:56px;
  border-top:2px solid #E5E5E5;
  border-bottom:4px solid #E5E5E5;
  /*display:none;*/
}

ul#gNavi{
  width:960px;
  height:56px;
  margin:0 auto;
}

ul#gNavi li{
  float:left;
  background-image:url(/images/gNavi.png);
}

ul#gNavi li a:link{
  width:160px;
  height:56px;
  display:block;
  text-indent:-9999px;
}

ul#gNavi li a:hover{
  border-bottom:4px solid #199CE2;
}

ul#gNavi li#btn01{
  background-position:0px 0px;
}

ul#gNavi li#btn02{
  background-position:-160px 0px;
}

ul#gNavi li#btn03{
  background-position:-320px 0px;
}

ul#gNavi li#btn04{
  background-position:-480px 0px;
}

ul#gNavi li#btn05{
  background-position:-640px 0px;
}

ul#gNavi li#btn06{
  background-position:-800px 0px;
}

#title_image_wrap{
  width:100%x;
  margin-top:8px;
  background-image:url(/images/top_image_pc.jpg);
  background-position:center top;
}

#title_image{
  width:1100px;
  height:260px;
  background-image:url(/images/top_image_text.png);
  background-repeat:no-repeat;
  text-indent:-9999px;
  margin:0 auto;
}

.content_wrap{
  width:100%;
}

.content{
  width:960px;
  padding:25px 70px 1px 70px;
  margin:0 auto;
  position:relative;
}

.contents{
  padding:9px 70px 0px 70px;
}
  
.content_text_wrap{
  float:left;
}

.content_text_box{
  width:660px;
  padding:20px;
  background-color:#FFFFFF;
  margin-bottom:25px;
  font-size:16px;
  line-height:170%;
  border:1px solid #E6E6E6;
}

.side_wrap{
  float:right;
  margin-top:-380px;
}
  
.contents_side{
  margin-top:-245px;
}

.report_side{
  margin-top:-475px;
}

.side_box{
  width:210px;
  padding:10px;
}

.side_top{
  width:210px;
  padding:9px;
  border:1px solid #E6E6E6;
  border-radius:10px;
  -webkit-border-radius:10px; 
  -moz-border-radius:10px;
  box-shadow:3px 3px 5px rgba(0,0,0,0.4);
}

.bg_g{
  background-color:#F3F3F3;
}

.bg_dg{
  background-color:#CCCCCC;
}

ul.banner_list{
  width:210px;
  margin:-5px auto;
}

ul.banner_list li{
  margin:20px 0px;
}

img.side_banner{
  width:210px;
  height:auto;
}
  
#pagetitle{
  width:700px;
  height:220px;
  text-indent:-9999px;
}

#pagetitle.title_report{
  width:700px;
  height:430px;
  text-indent:-9999px;
  margin-bottom:20px;
}

/*----------------*/

.title_business_content{
  background:url(/images/title_business_content.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_information{
  background:url(/images/title_information.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_links{
  background:url(/images/title_links.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_access{
  background:url(/images/title_access.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_inquiry{
  background:url(/images/title_inquiry.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_ac_merit{
  background:url(/images/title_ac_merit.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_business{
  background:url(/images/title_business.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_enter{
  background:url(/images/title_enter.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_adjust{
  background:url(/images/title_adjust.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_accounts{
  background:url(/images/title_accounts.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_tax{
  background:url(/images/title_tax.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_faq{
  background:url(/images/title_faq.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_whats{
  background:url(/images/title_whats.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_h26white{
  background-image:url(/images/title_h26white.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_ad_merit{
  background:url(/images/title_ad_merit.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_report{
  background:url(/images/title_report.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_service{
  background:url(/images/title_service.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_mutual{
  background:url(/images/title_mutual.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_friendship{
  background:url(/images/title_friendship.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_admission{
  background:url(/images/title_admission.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_blue_return{
  background:url(/images/title_blue_return.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_topics{
  background:url(/images/title_topics.png);
  background-repeat:no-repeat;
  background-position:0%;
}
  
.title_bosyu{
  background:url(/images/title_bosyu.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_present{
  background:url(/images/title_present.png);
  background-repeat:no-repeat;
  background-position:0%;
}

/*----------------*/

h2{
  width:660px;
  height:40px;
  background:url(/images/h_back01.png);
  background-repeat:no-repeat;
  background-position:0%;
  color:#199CE2;
  font-weight:bold;
  margin-bottom:10px;
  text-indent:16px;
  font-size:16px;
  line-height:40px;
}

h2#merit_h{
  width:210px;
  height:70px;
  background-image:url(/images/merit_h.png);
  background-size:contain;
  background-repeat:no-repeat;
  text-indent:-9999px;
}

h2#merit_h a{
  display:block;
  height:120px;
}

#merit_btn_list{
  width:210px;
  height:40px;
  background-image:url(/images/merit_btn_list_s.png);
  background-position:bottom left;
  background-size:contain;
  background-repeat:no-repeat;
  border-top:3px dotted #CCCCCC;
  margin:0px 0px 10px 0px;
  text-indent:-9999px;
}

ol.merit_list{
  width:210px;
  margin-bottom:20px;
}

ol.merit_list li#merit_btn01,
ol.merit_list li#merit_btn02,
ol.merit_list li#merit_btn03,
ol.merit_list li#merit_btn04,
ol.merit_list li#merit_btn05{
  width:210px;
  height:75px;
  margin-top:5px;
}

ol.merit_list li#merit_btn06,
ol.merit_list li#merit_btn07{
  width:167px;
  height:16px;
  margin:20px auto 0px;
}

ol.merit_list li#merit_btn01 a,
ol.merit_list li#merit_btn02 a,
ol.merit_list li#merit_btn03 a,
ol.merit_list li#merit_btn04 a,
ol.merit_list li#merit_btn05 a{
  display:block;
  height:75px;
  text-indent:-9999px;
}

ol.merit_list li#merit_btn06 a,
ol.merit_list li#merit_btn07 a{
  display:block;
  height:16px;
  text-indent:-9999px;
}

li#merit_btn01 a{
  background-image:url(/images/merit_btn01.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn02 a{
  background-image:url(/images/merit_btn02.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn03 a{
  background-image:url(/images/merit_btn03.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn04 a{
  background-image:url(/images/merit_btn04.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn05 a{
  background-image:url(/images/merit_btn05.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn06 a{
  background-image:url(/images/merit_btn06.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn07 a{
  background-image:url(/images/merit_btn07.png);
  background-repeat:no-repeat;
  background-size:contain;
}

/* カレンダー */
#cal1{
  width:300px;
  float:left;
}

#cal2{
  width:300px;
  float:right;
}

.calarea {
  margin:0 0 20px 0;
  padding:10px 20px 0 20px;
  border:1px solid #e9e2d8;
  background: #ffffff;
}

.ocAR{
  max-width:330px;
  text-align:center;
  font-size:14px;
}

table.ocTB {
  width:100%;
  border:1px #aaaaaa solid;
  border-collapse:collapse;
  border-spacing:0;
  margin:0 auto;
}

.ocTB th {
  padding:1px 4px;
  background-color:#e8e8e8;
  border:#aaaaaa solid;
  border-width:0 0 1px 1px;
  font-weight:normal;
  text-align:center;
  font-size:14px;
}

.ocTB td {
  padding:1px 4px;
  background-color:#ffffff;
  border:#aaaaaa solid;
  border-width:0 0 1px 1px;
  text-align:center;
  font-size:14px;
}

.ocTB td.close {
  background-color:#ffe8e8;
}

.ocTB td span.today {
  font-weight:bold;
}

.ocTB td span.satday {
  color:#0000ff;
}

.ocTB td span.holday {
  color:#ff0000;
}

#holiday{
  width:300px;
  margin-top:10px;
  float:left;
  font-size:13px;
  line-height:18px;
}

#business_hours{
  width:300px;
  margin-top:10px;
  float:right;
  font-size:13px;
  line-height:18px;
}

#address_box{
  width:620px;
  margin-top:20px;
  padding:20px;
  border:1px solid #CCCCCC;
  border-radius:10px;
  -webkit-border-radius:10px; 
  -moz-border-radius:10px;
  font-size:15px;
}

#footer_wrap{
  width:100%;
  padding-top:62px;
  margin-top:-21px;
  background-image:url(/images/footer_wrap_back_pc.png);
  background-position:top center;
  background-repeat:repeat-x;
  background-color:#F3F3F3;
}

#footer{
  width:100%;
  padding:25px 0px;
  background-color:#FFFFFF;  
}

#footer_link{
  width:640px;
  text-align:center;
  margin:0 auto;
  font-size:14px;
  line-height:180%;
}

#copy{
  width:100%;
  height:122px;
  padding:20px 0px;
  background-color:#199ce2;
  color:#FFFFFF;
  text-align:center;
  margin:0 auto;
  font-size:14px;
}

/* トップページ----------------------------------------------- */
#top_copy_wrap{
  float:left;
}

#top_copy_text01{
  width:426px;
  height:65px;
  background-image:url(/images/top_copy_text01s.png);
  background-repeat:no-repeat;
  background-position:top left;
  border-bottom:3px dotted #199ce2;
  text-indent:-9999px;
}

#about_text{
  width:430px;
  margin-top:15px;
  font-size:16px;
  line-height:200%;
}

#bc_text{
  width:320px;
  margin-top:5px;
}

img.image01{
  width:272px;
  height:262px;
  margin:0px 250px 0px 0px;
  float:right;
}

img.image02{
  width:316px;
  height:207px;
  margin:0px 0px 30px 0px;
  float:right;
}

.ac_merit_btn a{
  width:335px;
  height:67px;
  float:left;
  background-image:url(/images/ac_merit_btn.png);
  background-repeat:no-repeat;
  background-position:top left;
  text-indent:-9999px;
  display: block;
  margin:0px 0px 25px 0px;
}

.ad_merit_btn a{
  width:335px;
  height:67px;
  float:left;
  background-image:url(/images/ad_merit_btn.png);
  background-repeat:no-repeat;
  background-position:top left;
  text-indent:-9999px;
  display: block;
  margin:0px 0px 25px 30px;
}

dl.info_list{
  width:655px;
  margin-left:5px;
}

dl.info_list dt{
  border-bottom:1px dashed #CCCCCC;
  float:left;
  width:500px;
  padding:5px 0px;
  font-size:15px;
}

dl.info_list dd{
  border-bottom:1px dashed #CCCCCC;
  float:left;
  width:155px;
  text-align:right;
  padding:5px 0px;
  font-size:15px;
}

p.navtitle{
  display:none;
}

.facebook_banner{
  width:231px;
  height:122px;
  background-image:url(/images/banner04_pc.png);
  background-repeat:no-repeat;
  margin-bottom:25px;
  text-indent:-9999px;
}

.facebook_banner a{
  display:block;
  height:122px;
}

.member_banner{
  width:231px;
  margin-bottom:30px;
}

.member_banner img{
  width:100%;
  height:auto;
}

#page-top {
  position: fixed;
  bottom: 200px;
  right: 50px;
}

#page-top a {
  background-image:url(/images/pagetop_btn.png);
  text-indent:-9999px;
  width: 53px;
  height:53px;
  display: block;
}

#page-top a:hover {
  
}

/* ----------------------------------------------- */
.text_box{
  width:100%;
  margin-bottom:30px;
  font-size:15px;
}

h3{
  border-left:5px solid #06C;
  border-bottom:1px solid #CCC;
  font-weight:bold;
  margin-bottom:10px;
  text-indent:7px;
  font-size:15px;
  line-height:30px;
}

h4{
  background-color:#D1EBF9;
  color:#000000;
  font-weight:normal;
  margin-bottom:10px;
  font-size:14px;
  padding:2px 5px 0px 5px;
}

p{
  margin-bottom:15px;
}

iframe.maps{
  width:660px;
  height:500px;
  margin:20px 0px 0px 0px;
  border:none;
}

ul.ideo_list{
list-style-type: cjk-ideographic;
margin-left:26px;
}

.topics_list_btn{
  width:203px;
  height:16px;
  float:right;
  margin-top:20px;
}

.topics_list_btn a:link{
  background-image:url(/images/topics_list_btn.png);
  text-indent:-9999px;
  height:16px;
  display: block;
}

.bc_btn01,
.bc_btn02,
.bc_btn03,
.bc_btn04{
  width:315px;
  height:54px;
  margin:10px 0px;
}

.bc_btn01{
  background-image:url(/images/bc_btn01.png);
}

.bc_btn02{
  background-image:url(/images/bc_btn02.png);
}

.bc_btn03{
  background-image:url(/images/bc_btn03.png);
}

.bc_btn04{
  background-image:url(/images/bc_btn04.png);
}

.bc_btn01 a,
.bc_btn02 a,
.bc_btn03 a,
.bc_btn04 a{
  display: block;
  height:54px;
  text-indent:-9999px;
}

ul.bc_list{
  width:690px;
}

ul.bc_list li{
  width:315px;
  float:left;
  margin-right:30px;
}

.detail_btn a{
  width:132px;
  height:16px;
  text-indent:-9999px;
  background-image:url(/images/detail_btn.png);
  display: block;
  margin:7px 0px 13px 0px;
}

ul.bc_link{
  width:660px;
}

ul.bc_link li{
  float:left;
}

.bc_btn05,
.bc_btn06,
.bc_btn07,
.bc_btn08,
.bc_btn09{
  height:16px;
  margin:10px 10px;
}

.bc_btn05{
  background-image:url(/images/bc_btn05.png);
  width:146px;
}

.bc_btn06{
  background-image:url(/images/bc_btn06.png);
  width:126px;
}

.bc_btn07{
  background-image:url(/images/bc_btn07.png);
  width:122px;
}

.bc_btn08{
  background-image:url(/images/bc_btn08.png);
  width:54px;
}

.bc_btn09{
  background-image:url(/images/bc_btn09.png);
  width:87px;
}

.bc_btn05 a,
.bc_btn06 a,
.bc_btn07 a,
.bc_btn08 a,
.bc_btn09 a{
  display: block;
  height:16px;
  text-indent:-9999px;
}

.blue_return_link a{
  width:470px;
  height:64px;
  background-image:url(/images/blue_return_link.jpg);
  display: block;
  text-indent:-9999px;
  margin:0 auto;
}

.bc_textbox{
  float:left;
  width:390px;
}

.bc_imagebox{
  float:left;
  width:250px;
}

.fs_text{
  float:left;
  width:390px;
}

.fs_photo{
  float:left;
  width:270px;
}

ul.image_list{
  width:520px;
  margin:10px auto;
}

ul.image_list li{
  width:250px;
  margin-right:10px;
  margin-top:10px;
  float:left;
}

ul.image_list2{
  width:690px;
  margin-left:-30px;
}

ul.image_list2 li{
  width:315px;
  margin-left:30px;
  margin-top:10px;
  float:left;
}

/*image*/

#ad_merit_image01{
  width:528px;
  height:auto;
  margin:20px 66px 0px;
}

#ad_merit_image02{
  width:335px;
  height:auto;
  margin:0px 162px 30px;
}

#admission_image02{
  width:335px;
  height:auto;
  margin:0px 162px 30px;
}

#ac_merit_image01{
  width:100%;
  height:auto;
}

#ac_merit_image02{
  width:500px;
  height:auto;
  margin-left:80px;
}

#ac_merit_image03{
  width:100%;
  height:auto;
}

#business_image01,
#business_image02,
#business_image03{
  width:100%;
  height:auto;
}

#business_image01{
  margin-bottom:10px;
}

#business_image02,
#business_image03{
  margin-top:10px;
  margin-bottom:10px;
}

#enter_image01{
  width:500px;
  height:auto;
  margin:10px 0px 10px 80px;
}

#enter_image02{
  width:500px;
  height:auto;
  margin:10px 0px 10px 80px;
}

#enter_image03{
  width:500px;
  height:auto;
  margin:0px 0px 10px 80px;
}

p#adjust_ryousyuzumi{
  margin:0px 0px 10px 80px;
}

p#adjust_ryousyuzumi img{
  width:500px;
  height:auto;
}

#accounts_image01,
#accounts_image02{
  width:100%;
  height:auto;
  margin-top:10px;
}

#tax_image01{
  width:500px;
  height:auto;
  margin:0px 0px 10px 80px;
}

#tax_image02{
  width:500px;
  height:auto;
  margin:0px 0px 10px 80px;
}

#tax_image03{
  width:100%;
  height:auto;
}

#tax_image04{
  width:100%;
  height:auto;
}

.text_box_l{
  width:315px;
  float:left;
}

.text_box_r{
  width:315px;
  float:right;
}


}

@media (min-width: 641px) and (max-width: 1024px) {
/* original ---------------------------------------------------------------------*/
html,body{
  font-family:"メイリオ", Meiryo, Osaka, "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "ＭＳ Ｐゴシック", "MS PGothic", sans-serif;
  background-color:#FFFFFF;
  font-size:20px;
  line-height:150%;
  width:100%;
  min-width:640px;
  margin-left:0;
  margin-right:0;
}

#wrap{
  overflow: hidden;
}

#header_wrap{
  width:100%;
}

#header{
  width:100%;
}

#logo a{
  width:430px;
  height:43px;
  display:block;
  background-image:url(/images/logo.png);
  background-size:contain;
  background-repeat:no-repeat;
  text-indent:-9999px;
  margin:20px auto 0px;
}

#header_text{
  margin:0 auto;
  text-align:center;
}

#text_size{
  display:none;
}

.tel_num{
  font-size:30px;
  color:#199CE2;
  font-family:Arial;
  font-weight:bold;
  margin:10px 0px 3px 0px;
}

.tel_num_h{
  font-size:14px;
  color:#199CE2;
  letter-spacing:3px;
}

.hours{
  font-size:14px;
  margin-bottom:10px;
}

#gNavi_wrap{
  /*display:none;*/
}

ul#gNavi{
  display: none;
}

ul#gNavi li{
  width:100%;
  height:49px;
  border-top:1px solid #FFFFFF;
  line-height:49px;
  padding-left:20px;
  background-color:#199CE2;
  font-size:16px;
  font-weight:bold;
}

ul#gNavi li a{
  display:block;
  height:49px;
  color:#FFFFFF;
}

#title_image_wrap{
  width:100%x;
  height:260px;
  margin-top:8px;
  background-image:url(/images/top_image_pc.jpg);
  background-position:center top;
}

#title_image{
  width:100%x;
  height:260px;
  background-image:url(/images/top_image_text.png);
  background-repeat:no-repeat;
  text-indent:-9999px;
  margin:0 auto;
}

.content_wrap{
  width:100%;
}

.content{
  width:720px;
  margin:0 auto;
  padding:25px 5px 1px 5px;
}

.contents{
  padding:0px 0px 0px 0px;
}

.content_text_wrap{
  float:left;
}

.content_text_box{
  width:440px;
  padding:15px;
  font-size:16px;
  line-height:170%;
  background-color:#FFFFFF;
  margin-bottom:25px;
}

.side_wrap{
  float:right;
  margin-top:0px;
}
  
.contents_side{
  margin-top:-245px;
}

.report_side{
  margin-top:-535px;
}

.side_box{
  width:210px;
  padding:10px;
}

.side_top{
  width:210px;
  padding:9px;
  border:1px solid #E6E6E6;
  border-radius:10px;
  -webkit-border-radius:10px; 
  -moz-border-radius:10px;
  box-shadow:3px 3px 5px rgba(0,0,0,0.4);
}

.bg_g{
  background-color:#F3F3F3;
}

.bg_dg{
  background-color:#CCCCCC;
}

ul.banner_list{
  width:210px;
  margin:-5px auto;
}

ul.banner_list li{
  margin:20px 0px;
}

img.side_banner{
  width:210px;
  height:auto;
}

#pagetitle{
  width:480px;
  height:240px;
  text-indent:-9999px;
}

#pagetitle.title_report{
  width:480px;
  height:530px;
  text-indent:-9999px;
}

.title_business_content{
  background:url(/images/title_business_content_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_information{
  background:url(/images/title_information_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_links{
  background:url(/images/title_links_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_access{
  background:url(/images/title_access_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_inquiry{
  background:url(/images/title_inquiry_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_ac_merit{
  background:url(/images/title_ac_merit_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_business{
  background:url(/images/title_business_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_enter{
  background:url(/images/title_enter_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_adjust{
  background:url(/images/title_adjust_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_accounts{
  background:url(/images/title_accounts_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_tax{
  background:url(/images/title_tax_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_faq{
  background:url(/images/title_faq_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_whats{
  background:url(/images/title_whats_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_h26white{
  background:url(/images/title_h26white_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_ad_merit{
  background:url(/images/title_ad_merit_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_report{
  background:url(/images/title_report_s.png);
  background-repeat:no-repeat;
  background-position:0%;
  height:530px;
}

.title_service{
  background:url(/images/title_service_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_mutual{
  background:url(/images/title_mutual_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_friendship{
  background:url(/images/title_friendship_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_admission{
  background:url(/images/title_admission_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_blue_return{
  background:url(/images/title_blue_return_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_topics{
  background:url(/images/title_topics_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}
  
  .title_bosyu{
  background:url(/images/title_bosyu_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

h2{
  width:440px;
  height:40px;
  background:url(/images/h_back01.png);
  background-repeat:no-repeat;
  background-position:0%;
  color:#199CE2;
  font-weight:bold;
  margin-bottom:10px;
  text-indent:16px;
  font-size:16px;
  line-height:40px;
}

h2#merit_h{
  width:210px;
  height:70px;
  background-image:url(/images/merit_h.png);
  background-size:contain;
  background-repeat:no-repeat;
  text-indent:-9999px;
}

h2#merit_h a{
  display:block;
  height:120px;
}

#merit_btn_list{
  width:210px;
  height:40px;
  background-image:url(/images/merit_btn_list_s.png);
  background-position:bottom left;
  background-size:contain;
  background-repeat:no-repeat;
  border-top:3px dotted #CCCCCC;
  margin:0px 0px 10px 0px;
  text-indent:-9999px;
}

ol.merit_list{
  width:210px;
  margin-bottom:20px;
}

ol.merit_list li#merit_btn01,
ol.merit_list li#merit_btn02,
ol.merit_list li#merit_btn03,
ol.merit_list li#merit_btn04,
ol.merit_list li#merit_btn05{
  width:210px;
  height:75px;
  margin-top:5px;
}

ol.merit_list li#merit_btn06,
ol.merit_list li#merit_btn07{
  width:167px;
  height:16px;
  margin:20px auto 0px;
}

ol.merit_list li#merit_btn01 a,
ol.merit_list li#merit_btn02 a,
ol.merit_list li#merit_btn03 a,
ol.merit_list li#merit_btn04 a,
ol.merit_list li#merit_btn05 a{
  display:block;
  height:75px;
  text-indent:-9999px;
}

ol.merit_list li#merit_btn06 a,
ol.merit_list li#merit_btn07 a{
  display:block;
  height:16px;
  text-indent:-9999px;
}

li#merit_btn01 a{
  background-image:url(/images/merit_btn01.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn02 a{
  background-image:url(/images/merit_btn02.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn03 a{
  background-image:url(/images/merit_btn03.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn04 a{
  background-image:url(/images/merit_btn04.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn05 a{
  background-image:url(/images/merit_btn05.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn06 a{
  background-image:url(/images/merit_btn06.png);
  background-repeat:no-repeat;
  background-size:contain;
}

li#merit_btn07 a{
  background-image:url(/images/merit_btn07.png);
  background-repeat:no-repeat;
  background-size:contain;
}

/* カレンダー */
#cal1{
  width:420px;
}

#cal2{
  width:420px;
  margin-top:10px;
}

.calarea {
  margin:0 0 20px 0;
  padding:10px 20px 0 20px;
  border:1px solid #e9e2d8;
  background: #ffffff;
}

.ocAR{
  max-width:430px;
  font-size:13px;
  text-align:center;
}

table.ocTB {
  width:100%;
  border:1px #aaaaaa solid;
  border-collapse:collapse;
  border-spacing:0;
  margin:0 auto;
}

.ocTB th {
  padding:1px 4px;
  background-color:#e8e8e8;
  border:#aaaaaa solid;
  border-width:0 0 1px 1px;
  font-size:13px;
  font-weight:normal;
  text-align:center;
}

.ocTB td {
  padding:1px 4px;
  background-color:#ffffff;
  border:#aaaaaa solid;
  border-width:0 0 1px 1px;
  font-size:13px;
  text-align:center;
}

.ocTB td.close {
  background-color:#ffe8e8;
}

.ocTB td span.today {
  font-weight:bold;
}

.ocTB td span.satday {
  color:#0000ff;
}

.ocTB td span.holday {
  color:#ff0000;
}

#holiday{
  font-size:12px;
  line-height:18px;
  margin-top:10px;
}

#business_hours{
  font-size:12px;
  line-height:18px;
  margin-top:5px;
  margin-left:24px;
}

#footer_wrap{
  width:100%;
  padding-top:49px;
  margin-top:-31px;
  background-image:url(/images/footer_wrap_back.png);
  background-position:top center;
  background-repeat:repeat-x;
  background-color:#F3F3F3;
}

#address_box{
  width:400px;
  margin-top:20px;
}

#footer{
  width:100%;
  padding:25px 0px;
  background-color:#FFFFFF;
  font-size:14px;
  line-height:180%;
}

#footer_link{
  width:600px;
  margin:0 auto;
}

#copy{
  width:100%;
  height:122px;
  padding:20px 0px;
  background-color:#199ce2;
  color:#FFFFFF;
  text-align:center;
  font-size:14px;
}

/* トップページ----------------------------------------------- */
#top_copy_wrap{
  float:left;
}

#top_copy_text01{
  width:446px;
  height:65px;
  background-image:url(/images/top_copy_text01s.png);
  background-repeat:no-repeat;
  background-position:top left;
  border-bottom:3px dotted #199ce2;
  text-indent:-9999px;
}

#about_text{
  width:430px;
  margin-top:15px;
  font-size:16px;
  line-height:200%;
}

img.image01{
  width:272px;
  height:262px;
  margin:0px 0px 0px 0px;
  float:right;
}

#bc_text{
  width:100%;
  margin-top:5px;
}

img.image02{
  width:316px;
  height:auto;
  margin:0px 0px 30px 51px;
}

.ac_merit_btn a{
  width:335px;
  height:67px;
  float:left;
  background-image:url(/images/ac_merit_btn.png);
  background-repeat:no-repeat;
  background-position:top left;
  text-indent:-9999px;
  display: block;
  margin:0px 0px 25px 0px;
}

.ad_merit_btn a{
  width:335px;
  height:67px;
  float:left;
  background-image:url(/images/ad_merit_btn.png);
  background-repeat:no-repeat;
  background-position:top left;
  text-indent:-9999px;
  display: block;
  margin:0px 0px 25px 40px;
}

dl.info_list{
  
}

dl.info_list dt{
  padding-top:7px;
}

dl.info_list dd{
  border-bottom:1px dashed #CCCCCC;
  padding-bottom:7px;
}

/* ----------------------------------------------- */

p.navtitle{
  width:100%;
  height:49px;
  border-top:1px solid #FFFFFF;
  line-height:55px;
  padding-left:0px;
  background-color:#199CE2;
  color:#FFFFFF;
  background-image:url(/images/navi_arrow.png);
  background-position:bottom left;
  background-repeat:no-repeat;
  font-size:25px;
  font-weight:bold;
  margin-bottom:0px;
  text-indent:40px;
}

p.active{
  background-image:url(/images/navi_arrow.png);
  background-position:top left;
  background-repeat:no-repeat;
  text-indent:40px;
}



.facebook_banner{
  width:231px;
  height:122px;
  background-image:url(/images/banner04_pc.png);
  background-repeat:no-repeat;
  margin-bottom:25px;
  text-indent:-9999px;
}

.facebook_banner a{
  display:block;
  height:122px;
}

.member_banner{
  width:231px;
  margin-bottom:30px;
}

.member_banner img{
  width:100%;
  height:auto;
}

#page-top {
  position: fixed;
  bottom: 190px;
  right: 20px;
}

#page-top a {
  background-image:url(/images/pagetop_btn.png);
  text-indent:-9999px;
  width: 53px;
  height:53px;
  display: block;
}

#page-top a:hover {
  
}
/* ----------------------------------------------- */
.text_box{
  width:100%;
  margin-bottom:30px;
  font-size:17px;
  line-height:170%;
}

h3{
  border-left:5px solid #06C;
  border-bottom:1px solid #CCC;
  font-weight:bold;
  margin-bottom:10px;
  text-indent:7px;
  font-size:17px;
  line-height:30px;
}

h4{
  background-color:#D1EBF9;
  color:#000000;
  font-weight:normal;
  margin-bottom:10px;
  font-size:17px;
  padding:2px 5px 0px 5px;
}

p{
  margin-bottom:15px;
}

iframe.maps{
  width:400px;
  height:400px;
  margin:20px 0px 0px 0px;
  border:none;
}

ul.ideo_list{
list-style-type: cjk-ideographic;
margin-left:30px;
}

.bc_btn01,
.bc_btn02,
.bc_btn03,
.bc_btn04{
  width:315px;
  height:54px;
}

.bc_btn01{
  background-image:url(/images/bc_btn01.png);
}

.bc_btn02{
  background-image:url(/images/bc_btn02.png);
}

.bc_btn03{
  background-image:url(/images/bc_btn03.png);
}

.bc_btn04{
  background-image:url(/images/bc_btn04.png);
}

.bc_btn01 a,
.bc_btn02 a,
.bc_btn03 a,
.bc_btn04 a{
  display: block;
  height:54px;
  text-indent:-9999px;
}

.detail_btn a{
  width:132px;
  height:16px;
  text-indent:-9999px;
  background-image:url(/images/detail_btn.png);
  display: block;
  margin:7px 0px 13px 0px;
}

ul.bc_list{
  width:420px;
}

ul.bc_list li{
  width:315px;
  margin-left:52px;
  margin-bottom:20px;
}

ul.bc_link{
  width:100%;
}

ul.bc_link li{
  float:left;
}

.bc_btn05,
.bc_btn06,
.bc_btn07,
.bc_btn08,
.bc_btn09{
  height:16px;
  margin:10px 10px;
}

.bc_btn05{
  background-image:url(/images/bc_btn05.png);
  width:146px;
}

.bc_btn06{
  background-image:url(/images/bc_btn06.png);
  width:126px;
}

.bc_btn07{
  background-image:url(/images/bc_btn07.png);
  width:122px;
}

.bc_btn08{
  background-image:url(/images/bc_btn08.png);
  width:54px;
}

.bc_btn09{
  background-image:url(/images/bc_btn09.png);
  width:87px;
}

.bc_btn05 a,
.bc_btn06 a,
.bc_btn07 a,
.bc_btn08 a,
.bc_btn09 a{
  display: block;
  height:16px;
  text-indent:-9999px;
}

.blue_return_link a{
  width:233px;
  height:64px;
  background-image:url(/images/blue_return_link_s.jpg);
  display: block;
  text-indent:-9999px;
  margin:0 auto;
}

.bc_textbox{
  width:100%;
}

.bc_imagebox{
  width:250px;
  margin:5px auto;
}

.fs_text{
  width:100%;
}

.fs_photo{
  width:250px;
  margin:5px auto;
}

ul.image_list,
ul.image_list2{
  width:100%;
  margin:10px auto;
}

ul.image_list li{
  width:250px;
  margin:10px auto;
}

ul.image_list2 li{
  width:315px;
  margin:10px auto;
}

/*image*/

#ad_merit_image01{
  width:100%;
  height:auto;
  margin:20px 0px 0px;
}

#ad_merit_image02{
  width:335px;
  height:auto;
  margin:0px 57px 30px;
}

#admission_image02{
  width:335px;
  height:auto;
  margin:0px 57px 30px;
}

#ac_merit_image01{
  width:100%;
  height:auto;
}

#ac_merit_image02{
  width:100%;
  height:auto;
}

#ac_merit_image03{
  width:100%;
  height:auto;
}

#business_image01,
#business_image02,
#business_image03{
  width:100%;
  height:auto;
}

#business_image01{
  margin-bottom:10px;
}

#business_image02,
#business_image03{
  margin-top:10px;
  margin-bottom:10px;
}

#enter_image01{
  width:100%;
  height:auto;
  margin:10px 0px 10px 0px;
}

#enter_image02{
  width:100%;
  height:auto;
  margin:10px 0px 10px 0px;
}

#enter_image03{
  width:100%;
  height:auto;
  margin:0px 0px 10px 0px;
}

p#adjust_ryousyuzumi{
  margin:0px 0px 10px 0px;
}

p#adjust_ryousyuzumi img{
  width:100%;
  height:auto;
}

#accounts_image01,
#accounts_image02{
  width:100%;
  height:auto;
  margin-top:10px;
}

#tax_image01{
  width:100%;
  height:auto;
  margin:0px 0px 10px 0px;
}

#tax_image02{
  width:100%;
  height:auto;
  margin:0px 0px 10px 0px;
}

#tax_image03{
  width:100%;
  height:auto;
}

#tax_image04{
  width:100%;
  height:auto;
}

.text_box_l{
  width:100%;
  margin:0 auto;
}

.text_box_r{
  width:100%;
  margin:0 auto;
}

.photo_c{
  text-align:center;
  margin-top:10px;
}

}

@media (max-width: 640px) {
/* original ---------------------------------------------------------------------*/
html,body{
  font-family:"メイリオ", Meiryo, Osaka, "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Gothic Pro", "ＭＳ Ｐゴシック", "MS PGothic", sans-serif;
  background-color:#FFFFFF;
  font-size:20px;
  line-height:150%;
  width:100%;
  min-width:480px;
  margin-left:0;
  margin-right:0;
}



#header_wrap{
  width:100%x;
}

#header{
  width:480px;
}

#logo a{
  width:430px;
  height:43px;
  display:block;
  background-image:url(/images/logo.png);
  background-size:contain;
  background-repeat:no-repeat;
  text-indent:-9999px;
  margin:20px auto 0px;
}

#header_text{
  margin:0 auto;
  text-align:center;
}

#text_size{
  display:none;
}

.tel_num{
  font-size:30px;
  color:#199CE2;
  font-family:Arial;
  font-weight:bold;
  margin:10px 0px 3px 0px;
}

.tel_num_h{
  font-size:14px;
  color:#199CE2;
  letter-spacing:3px;
}

.hours{
  font-size:14px;
  margin-bottom:10px;
}

#gNavi_wrap{
  /*display:none;*/
}

ul#gNavi{
  display: none;
}

ul#gNavi li{
  width:460px;
  height:49px;
  border-top:1px solid #FFFFFF;
  line-height:49px;
  padding-left:20px;
  background-color:#199CE2;
  font-size:16px;
  font-weight:bold;
}

ul#gNavi li a{
  display:block;
  height:49px;
  color:#FFFFFF;
}

#title_image_wrap{
  width:480px;
}

#title_image{
  width:480px;
  height:209px;
  background-image:url(/images/top_image_smp.jpg);
  background-repeat:no-repeat;
  text-indent:-9999px;
}

.content_wrap{
  width:480px;
}

.content{
  width:450px;
  padding:25px 15px 1px 15px;
}

.contents{
  padding:0px 0px 0px 0px;
}

.content_text_box{
  width:420px;
  padding:15px;
  font-size:16px;
  line-height:170%;
  background-color:#FFFFFF;
  margin-bottom:25px;
}

.bg_g{
  background-color:#F3F3F3;
}

.bg_dg{
  background-color:#CCCCCC;
}

ul.banner_list{
  width:360px;
  margin:-5px auto;
}

ul.banner_list li{
  margin:20px 0px;
}

#pagetitle{
  width:480px;
  height:240px;
  text-indent:-9999px;
}

#pagetitle.title_report{
  width:480px;
  height:530px;
  text-indent:-9999px;
}

.title_business_content{
  background:url(/images/title_business_content_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_information{
  background:url(/images/title_information_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_links{
  background:url(/images/title_links_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_access{
  background:url(/images/title_access_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_inquiry{
  background:url(/images/title_inquiry_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_ac_merit{
  background:url(/images/title_ac_merit_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_business{
  background:url(/images/title_business_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_enter{
  background:url(/images/title_enter_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_adjust{
  background:url(/images/title_adjust_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_accounts{
  background:url(/images/title_accounts_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_tax{
  background:url(/images/title_tax_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_faq{
  background:url(/images/title_faq_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_whats{
  background:url(/images/title_whats_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_h26white{
  background:url(/images/title_h26white_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_ad_merit{
  background:url(/images/title_ad_merit_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_report{
  background:url(/images/title_report_s.png);
  background-repeat:no-repeat;
  background-position:0%;
  height:530px;
}

.title_service{
  background:url(/images/title_service_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_mutual{
  background:url(/images/title_mutual_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_friendship{
  background:url(/images/title_friendship_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_admission{
  background:url(/images/title_admission_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_blue_return{
  background:url(/images/title_blue_return_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_topics{
  background:url(/images/title_topics_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}
  
.title_bosyu{
  background:url(/images/title_bosyu_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

.title_present{
  background:url(/images/title_present_s.png);
  background-repeat:no-repeat;
  background-position:0%;
}

h2{
  width:450px;
  height:40px;
  background:url(/images/h_back01.png);
  background-repeat:no-repeat;
  background-position:0%;
  text-indent:16px;
  font-size:21px;
  line-height:40px;
  color:#199CE2;
  font-weight:bold;
  margin:-15px 0px 15px -15px;
}

h2#merit_h{
  width:359px;
  height:120px;
  margin:0 auto;
  background-image:url(/images/merit_h.png);
  text-indent:-9999px;
}

h2#merit_h a{
  display:block;
  height:120px;
}

#merit_btn_list{
  width:380px;
  height:50px;
  background-image:url(/images/merit_btn_list.png);
  background-position:bottom left;
  background-repeat:no-repeat;
  border-top:3px dotted #CCCCCC;
  margin:30px 0px 0px 20px;
  text-indent:-9999px;
}

ol.merit_list{
  width:359px;
  margin:0 auto 20px;
}

ol.merit_list li#merit_btn01,
ol.merit_list li#merit_btn02,
ol.merit_list li#merit_btn03,
ol.merit_list li#merit_btn04,
ol.merit_list li#merit_btn05{
  width:359px;
  height:129px;
}

ol.merit_list li#merit_btn06,
ol.merit_list li#merit_btn07{
  width:284px;
  height:28px;
  margin:20px auto 0px;
}

ol.merit_list li#merit_btn01 a,
ol.merit_list li#merit_btn02 a,
ol.merit_list li#merit_btn03 a,
ol.merit_list li#merit_btn04 a,
ol.merit_list li#merit_btn05 a{
  display:block;
  height:129px;
  text-indent:-9999px;
}

ol.merit_list li#merit_btn06 a,
ol.merit_list li#merit_btn07 a{
  display:block;
  height:28px;
  text-indent:-9999px;
}

li#merit_btn01 a{
  background-image:url(/images/merit_btn01.png);
  background-repeat:no-repeat;
}

li#merit_btn02 a{
  background-image:url(/images/merit_btn02.png);
  background-repeat:no-repeat;
}

li#merit_btn03 a{
  background-image:url(/images/merit_btn03.png);
  background-repeat:no-repeat;
}

li#merit_btn04 a{
  background-image:url(/images/merit_btn04.png);
  background-repeat:no-repeat;
}

li#merit_btn05 a{
  background-image:url(/images/merit_btn05.png);
  background-repeat:no-repeat;
}

li#merit_btn06 a{
  background-image:url(/images/merit_btn06.png);
  background-repeat:no-repeat;
}

li#merit_btn07 a{
  background-image:url(/images/merit_btn07.png);
  background-repeat:no-repeat;
}

/* カレンダー */
#cal1{
  width:420px;
}

#cal2{
  width:420px;
  margin-top:10px;
}

.calarea {
  margin:0 0 20px 0;
  padding:10px 20px 0 20px;
  border:1px solid #e9e2d8;
  background: #ffffff;
}

.ocAR{
  max-width:430px;
  font-size:13px;
  text-align:center;
}

table.ocTB {
  width:100%;
  border:1px #aaaaaa solid;
  border-collapse:collapse;
  border-spacing:0;
  margin:0 auto;
}

.ocTB th {
  padding:1px 4px;
  background-color:#e8e8e8;
  border:#aaaaaa solid;
  border-width:0 0 1px 1px;
  font-size:13px;
  font-weight:normal;
  text-align:center;
}

.ocTB td {
  padding:1px 4px;
  background-color:#ffffff;
  border:#aaaaaa solid;
  border-width:0 0 1px 1px;
  font-size:13px;
  text-align:center;
}

.ocTB td.close {
  background-color:#ffe8e8;
}

.ocTB td span.today {
  font-weight:bold;
}

.ocTB td span.satday {
  color:#0000ff;
}

.ocTB td span.holday {
  color:#ff0000;
}

#holiday{
  font-size:12px;
  line-height:18px;
  margin-top:10px;
}

#business_hours{
  font-size:12px;
  line-height:18px;
  margin-top:5px;
  margin-left:24px;
}

#footer_wrap{
  width:480px;
  padding-top:49px;
  margin-top:-21px;
  background-image:url(/images/footer_wrap_back.png);
  background-position:top center;
  background-repeat:repeat-x;
  background-color:#F3F3F3;
}

#address_box{
  width:400px;
  margin-top:20px;
}

#footer{
  width:430px;
  padding:25px;
  background-color:#FFFFFF;
  font-size:14px;
  line-height:180%;
}

#footer_link{
  width:400px;
}

#copy{
  width:440px;
  height:122px;
  padding:20px;
  background-color:#199ce2;
  color:#FFFFFF;
  text-align:center;
  font-size:14px;
}

/* トップページ----------------------------------------------- */
#top_copy_text01{
  width:446px;
  height:65px;
  background-image:url(/images/top_copy_text01s.png);
  background-repeat:no-repeat;
  background-position:top left;
  border-bottom:3px dotted #199ce2;
  text-indent:-9999px;
}

#about_text{
  width:430px;
  margin-top:15px;
  font-size:16px;
  line-height:200%;
}

img.image01{
  width:219px;
  height:211px;
  margin:0px 105px 0px 105px;
}

#bc_text{
  width:100%;
  margin-top:5px;
}

img.image02{
  width:316px;
  height:auto;
  margin:0px 0px 30px 51px;
}

.ac_merit_btn a{
  width:335px;
  height:67px;
  float:left;
  background-image:url(/images/ac_merit_btn.png);
  background-repeat:no-repeat;
  background-position:top left;
  text-indent:-9999px;
  display: block;
  margin:0px 0px 25px 47px;
}

.ad_merit_btn a{
  width:335px;
  height:67px;
  float:left;
  background-image:url(/images/ad_merit_btn.png);
  background-repeat:no-repeat;
  background-position:top left;
  text-indent:-9999px;
  display: block;
  margin:0px 0px 25px 47px;
}

dl.info_list{
  
}

dl.info_list dt{
  padding-top:7px;
}

dl.info_list dd{
  border-bottom:1px dashed #CCCCCC;
  padding-bottom:7px;
}

/* ----------------------------------------------- */

p.navtitle{
  width:470px;
  height:49px;
  border-top:1px solid #FFFFFF;
  line-height:55px;
  padding-left:10px;
  background-color:#199CE2;
  color:#FFFFFF;
  background-image:url(/images/navi_arrow.png);
  background-position:bottom left;
  background-repeat:no-repeat;
  font-size:25px;
  font-weight:bold;
  margin-bottom:0px;
  text-indent:40px;
}

p.active{
  background-image:url(/images/navi_arrow.png);
  background-position:top left;
  background-repeat:no-repeat;
  text-indent:40px;
}



.facebook_banner{
  width:394px;
  height:209px;
  background-image:url(/images/banner04.png);
  background-repeat:no-repeat;
  margin-bottom:25px;
  margin-left:15px;
  text-indent:-9999px;
}

.facebook_banner a{
  display:block;
  height:209px;
}

.member_banner{
  margin-bottom:30px;
    width:394px;
  margin-left:15px;
}

.member_banner img{
  width:100%;
  height:auto;
}

#page-top {
  position: fixed;
  bottom: 190px;
  right: 20px;
}

#page-top a {
  background-image:url(/images/pagetop_btn.png);
  text-indent:-9999px;
  width: 53px;
  height:53px;
  display: block;
}

#page-top a:hover {
  
}
/* ----------------------------------------------- */
.text_box{
  width:100%;
  margin-bottom:30px;
  font-size:17px;
  line-height:170%;
}

h3{
  border-left:5px solid #06C;
  border-bottom:1px solid #CCC;
  font-weight:bold;
  margin-bottom:10px;
  text-indent:7px;
  font-size:17px;
  line-height:30px;
}

h4{
  background-color:#D1EBF9;
  color:#000000;
  font-weight:normal;
  margin-bottom:10px;
  font-size:17px;
  padding:2px 5px 0px 5px;
}

p{
  margin-bottom:15px;
}

iframe.maps{
  width:400px;
  height:400px;
  margin:20px 0px 0px 0px;
  border:none;
}

ul.ideo_list{
list-style-type: cjk-ideographic;
margin-left:30px;
}

.bc_btn01,
.bc_btn02,
.bc_btn03,
.bc_btn04{
  width:315px;
  height:54px;
}

.bc_btn01{
  background-image:url(/images/bc_btn01.png);
}

.bc_btn02{
  background-image:url(/images/bc_btn02.png);
}

.bc_btn03{
  background-image:url(/images/bc_btn03.png);
}

.bc_btn04{
  background-image:url(/images/bc_btn04.png);
}

.bc_btn01 a,
.bc_btn02 a,
.bc_btn03 a,
.bc_btn04 a{
  display: block;
  height:54px;
  text-indent:-9999px;
}

.detail_btn a{
  width:132px;
  height:16px;
  text-indent:-9999px;
  background-image:url(/images/detail_btn.png);
  display: block;
  margin:7px 0px 13px 0px;
}

ul.bc_list{
  width:420px;
}

ul.bc_list li{
  width:315px;
  margin-left:52px;
  margin-bottom:20px;
}

ul.bc_link{
  width:100%;
}

ul.bc_link li{
  float:left;
}

.bc_btn05,
.bc_btn06,
.bc_btn07,
.bc_btn08,
.bc_btn09{
  height:16px;
  margin:10px 10px;
}

.bc_btn05{
  background-image:url(/images/bc_btn05.png);
  width:146px;
}

.bc_btn06{
  background-image:url(/images/bc_btn06.png);
  width:126px;
}

.bc_btn07{
  background-image:url(/images/bc_btn07.png);
  width:122px;
}

.bc_btn08{
  background-image:url(/images/bc_btn08.png);
  width:54px;
}

.bc_btn09{
  background-image:url(/images/bc_btn09.png);
  width:87px;
}

.bc_btn05 a,
.bc_btn06 a,
.bc_btn07 a,
.bc_btn08 a,
.bc_btn09 a{
  display: block;
  height:16px;
  text-indent:-9999px;
}

.blue_return_link a{
  width:233px;
  height:64px;
  background-image:url(/images/blue_return_link_s.jpg);
  display: block;
  text-indent:-9999px;
  margin:0 auto;
}

.bc_textbox{
  width:100%;
}

.bc_imagebox{
  width:250px;
  margin:5px auto;
}

.fs_text{
  width:100%;
}

.fs_photo{
  width:250px;
  margin:5px auto;
}

ul.image_list,
ul.image_list2{
  width:100%;
  margin:10px auto;
}

ul.image_list li{
  width:250px;
  margin:10px auto;
}

ul.image_list2 li{
  width:315px;
  margin:10px auto;
}

/*image*/

#ad_merit_image01{
  width:100%;
  height:auto;
  margin:20px 0px 0px;
}

#ad_merit_image02{
  width:335px;
  height:auto;
  margin:0px 57px 30px;
}

#admission_image02{
  width:335px;
  height:auto;
  margin:0px 57px 30px;
}

#ac_merit_image01{
  width:100%;
  height:auto;
}

#ac_merit_image02{
  width:100%;
  height:auto;
}

#ac_merit_image03{
  width:100%;
  height:auto;
}

#business_image01,
#business_image02,
#business_image03{
  width:100%;
  height:auto;
}

#business_image01{
  margin-bottom:10px;
}

#business_image02,
#business_image03{
  margin-top:10px;
  margin-bottom:10px;
}

#enter_image01{
  width:100%;
  height:auto;
  margin:10px 0px 10px 0px;
}

#enter_image02{
  width:100%;
  height:auto;
  margin:10px 0px 10px 0px;
}

#enter_image03{
  width:100%;
  height:auto;
  margin:0px 0px 10px 0px;
}

p#adjust_ryousyuzumi{
  margin:0px 0px 10px 0px;
}

p#adjust_ryousyuzumi img{
  width:100%;
  height:auto;
}

#accounts_image01,
#accounts_image02{
  width:100%;
  height:auto;
  margin-top:10px;
}

#tax_image01{
  width:100%;
  height:auto;
  margin:0px 0px 10px 0px;
}

#tax_image02{
  width:100%;
  height:auto;
  margin:0px 0px 10px 0px;
}

#tax_image03{
  width:100%;
  height:auto;
}

#tax_image04{
  width:100%;
  height:auto;
}

.text_box_l{
  width:100%;
  margin:0 auto;
}

.text_box_r{
  width:100%;
  margin:0 auto;
}

.photo_c{
  text-align:center;
  margin-top:10px;
}

}

/* ----------------------------------------------- */
@media (max-width: 640px) {
  .d_smp{display:inline;}
  .d_tab{display:none;}
  .d_pcn{display:none;}
}

@media (min-width: 641px) and (max-width: 1024px) {
  .d_smp{display:none;}
  .d_tab{display:inline;}
  .d_pcn{display:none;}
}

@media (min-width: 1025px) {
  .d_smp{display:none;}
  .d_tab{display:none;}
  .d_pcn{display:inline;}
}



.step_btn01 a{
  width:296px;
  height:16px;
  background-image:url(/images/step_btn01.png);
}

.step_btn02 a{
  width:265px;
  height:16px;
  background-image:url(/images/step_btn02.png);
}

.step_btn03 a{
  width:231px;
  height:16px;
  background-image:url(/images/step_btn03.png);
}

.step_btn04 a{
  width:207px;
  height:16px;
  background-image:url(/images/step_btn04.png);
}

.step_btn05 a{
  width:359px;
  height:16px;
  background-image:url(/images/step_btn05.png);
}

.step_btn01 a,
.step_btn02 a,
.step_btn03 a,
.step_btn04 a,
.step_btn05 a{
  height:16px;
  display: block;
  text-indent:-9999px;
}

.red{
  font-weight:bold;
  color:#CC0000;
}

.blue{
  font-weight:bold;
  color:#003399;
}

img.image_width{
  width:100%;
  height:auto;
}

img.image_margin_b{
  margin-bottom:20px;
}

table.b_table{
  width:100%;
  border-top:1px solid #999999;
  border-left:1px solid #999999;
}

table.b_table td{
  border-right:1px solid #999999;
  border-bottom:1px solid #999999;
  padding:5px;
}

table.w_table{
  width:100%;
  border-top:1px solid #FFFFFF;
  border-left:1px solid #FFFFFF;
}

table.w_table td{
  border-right:1px solid #FFFFFF;
  border-bottom:1px solid #FFFFFF;
  padding:5px;
}

table.b_table td.b_cell,
table.w_table td.b_cell{
  text-align:center;
  background-color:#DAEEFF;
  vertical-align:middle;
}

table.b_table td.g_cell,
table.w_table td.g_cell{
  text-align:center;
  background-color:#E6E6E6;
  vertical-align:middle;
}

table.b_table td.dg_cell,
table.w_table td.dg_cell{
  text-align:center;
  background-color:#CCCCCC;
  vertical-align:middle;
}

ol.deci_list{
list-style-type:decimal;
margin-left:26px;
}

ul.disc_list{
list-style-type:disc;
margin-left:26px;
}


img.newImg{
  vertical-align:middle;
}

/*20160324*/
.bg_lg{
  background-color:#E6E6E6;
  color:#000000;
  font-weight:bold;
  margin-top:20px;
  margin-bottom:10px;
  padding:2px 10px;
}

.bg_b{
  background-color:#0071BC;
  color:#FFFFFF;
  font-weight:bold;
  margin-top:20px;
  margin-bottom:10px;
  padding:2px 10px;
}

.bg_ddg{
  background-color:#4D4D4D;
  color:#FFFFFF;
  font-weight:bold;
  margin-top:20px;
  margin-bottom:10px;
  padding:2px 10px;
}

.bg_lb{
  background-color:#199CE2;
  color:#FFFFFF;
  font-weight:bold;
  margin-top:40px;
  padding:10px;
  text-align:center;
  font-size:18px;
}

/* 20180830追加 */
@media (max-width: 640px) {
.title_introduction{
  background:url(/images/title_introduction_s.png);
  /*background:url(images/title_introduction_s.png);*/
  background-repeat:no-repeat;
  background-position:0%;
}

.introduction_box_l{
  width:100%;
  float:none;
  margin-bottom:10px;
}

.introduction_box_l img{
  width:100%;
  height:auto;
}

.introduction_box_r{
  width:100%;
  float:none;
  margin-bottom:30px;
}

.introduction_industry{
  background-color:#E6E6E6;
  font-size:16px;
  text-align:center;
  height:25px;
  line-height:28px;
  margin-bottom:10px;
}

.introduction_copy{
  font-size:16px;
}

.introduction_name{
  font-size:20px;
  font-weight:bold;
  color:#0066CC;
}

.introduction_address{
  font-size:16px;
  line-height:140%;
}

.introduction_tel{
  font-size:16px;
  line-height:140%;
}

.introduction_link{
  font-size:16px;
}

.introduction_link a{
  color:#000000;
}

.introduction_link img{
  margin-right:5px;
}
}

@media (min-width: 641px) and (max-width: 1024px) {
.title_introduction{
  background:url(/images/title_introduction_s.png);
  /*background:url(images/title_introduction_s.png);*/
  background-repeat:no-repeat;
  background-position:0%;
}

.introduction_box_l{
  width:100%;
  float:none;
  margin-bottom:10px;
}

.introduction_box_l img{
  width:100%;
  height:auto;
}

.introduction_box_r{
  width:100%;
  float:none;
  margin-bottom:30px;
}

.introduction_industry{
  background-color:#E6E6E6;
  font-size:14px;
  text-align:center;
  height:25px;
  line-height:28px;
  margin-bottom:10px;
}

.introduction_copy{
  font-size:14px;
}

.introduction_name{
  font-size:18px;
  font-weight:bold;
  color:#0066CC;
}

.introduction_address{
  font-size:14px;
  line-height:140%;
}

.introduction_tel{
  font-size:14px;
  line-height:140%;
}

.introduction_link{
  font-size:14px;
}

.introduction_link a{
  color:#000000;
}

.introduction_link img{
  margin-right:5px;
}

}



@media (min-width: 1025px) {
.title_introduction{
  background:url(/images/title_introduction.png);
  /*background:url(images/title_introduction.png);*/
  background-repeat:no-repeat;
  background-position:0%;
}

.introduction_box_l{
  width:250px;
  float:left;
  margin-bottom:30px;
}

.introduction_box_l img{
  width:100%;
  height:auto;
}

.introduction_box_r{
  width:390px;
  float:right;
  margin-bottom:30px;
}

.introduction_industry{
  background-color:#E6E6E6;
  font-size:14px;
  text-align:center;
  height:25px;
  line-height:28px;
  margin-bottom:5px;
}

.introduction_copy{
  font-size:14px;
}

.introduction_name{
  font-size:15px;
  font-weight:bold;
  color:#0066CC;
}

.introduction_address{
  font-size:14px;
  line-height:140%;
}

.introduction_tel{
  font-size:14px;
  line-height:140%;
}

.introduction_link{
  font-size:14px;
}

.introduction_link a{
  color:#000000;
}

.introduction_link img{
  margin-right:5px;
}
}

.introduction_box_wrap{
  border-bottom:1px dotted #CCCCCC;
  margin-bottom:30px;
}

.resizeimage img { width: 100%; }

.c_center{
text-align: center;
}

/* googleカレンダー */

.googleCalendar iframe {
  width: 100%;
  height: 800px;
}
@media all and (min-width: 768px) {
  .googleCalendar iframe {
  height: 1200px;
  }
}