@charset "utf-8";
/* CSS Document */

/* ===============  Tag Section  =============== */

body {
	background: #fff;
}

strong {
	font-weight: bold;
}

em {
	color: #039;
	font-style: normal;
}

h1 {
	font-size: 160%;
	text-align: center;
}

h2 {
	text-align: center;
	border-bottom: 3px double #36f;
	font-weight: bold;
	font-size: x-large;
}

h3 {
	background: url(images/h3_bg.gif);
	font-size: large;
	padding-left: 1em;
	margin: 1em 0;
}

h4 {
	font-size: medium;
	font-weight: bold;
	border-left: 5px solid #36c;
	margin: 1em;
	padding-left: 0.5em;
}

h5 {
	font-size: small;
	font-weight: bold;
	color: #fff;
	padding: 3px 10px;
	margin: 1em;
	background: url(images/base_bg.gif);
}

/* ===============  ID Section  =============== */

#gloval_navi {
	text-align: right;
	font-size: 90%;
	color: #666;
	margin-bottom: 5px;
}

#top_banner {
	margin: 10px 0;
}

#contents {
	width: 610px;
	padding: 20px;
	float: left;
	background: #fff;
}
#contents ul,#contents ol {
	padding-left: 2em;
}

#side_bar {
	width: 146px;
	float: right;
	padding: 2px;
	background: #000;
}

#side_bar ul {
	margin: 0;
}

/* ---------- menu ---------- */

#menu {
	background: #fff;
	margin-bottom: 2px;
}
#menu li {
	list-style: none;
}
#menu li a {
	height: 24px;
	width:140px;
	padding: 5px 0 0 6px;
	border-bottom: 1px solid #ccc;
	overflow: hidden;
	display: block;
	text-decoration: none;
	color: #000;
}
#menu li a:hover {
	background: #fcf;
}

#law_and_tax {
	width: 140px;
	margin: 2px 0;
	background: #fff;
	padding: 3px;
	font-size: 90%;
}

#footer {
	clear: both;
	border-top: 1px solid #666;
	text-align: center;
	padding-top: 0.5em;
}
#footer p {
	margin: 0;
	line-height: 1.2em;
	font-size: 90%;
	color: #666;
}

#root_navi {
	font-size: 80%;
	margin: 1em;
}

#bottom_navi {
	clear: both;
	text-align: center;
	margin: 1em;
}
/* ===============  Class Section  =============== */

.now {
	background: #fcf;
	padding: 0.1em 0.5em;
}

.inbox {
	width: 80%;
	margin: 1em auto;
	padding: 0.5em 1em;
	background: #eef;
	border-right: 1px solid #999;
	border-bottom: 1px solid #999;
}

.indent {
	padding-left: 3em;
}

.big {
	font-size: 120%;
}

.red {
	color: #c00;
}

.blue {
	color: #039;
}

.dc:first-letter {
	font-size: 200%;
	color: #fff;
	background-color: #333333;
	margin: 0 0.2em 0.2em 0;
	padding: 0.2em;
	float: left;
}

.comment {
	padding-left: 0.5em;
	margin-left: 2em;
	border-left: 1px solid #999;
}