/*bodyの指定*/

body {background-color:#ffffff;
	  color:#000000;
	  padding:0px;
	  margin:0px;
}

/*フォント関係のスタイル指定*/
p {margin:4px;}
p.new-font {margin:0px;}
p.member-font {margin:0px;}
p#member-font2 {margin:0px;}
p.indent {text-indent:5em;
		 font-size:12px;
		 margin:2px;
		 line-height:150%;}
p.indent2 {text-indent:0.9em;
		   font-size:12px;
		   margin:2px;
		   line-height:150%;
		   }
p.indent3 {text-indent:1.5em;
		   font-size:12px;
		   margin:2px;
		   line-height:150%
		   }
p.indent4 {text-indent:7em;
		   font-size:12px;
		   margin:2px;
		   line-height:150%;
		   }
p.indent5 {text-indent:10em;
		   font-size:12px;
		   margin:0px;
		   line-height:150%;
		   }
p.indent6 {text-indent:0.9em;
		   font-size:12px;
		   margin:2px;
		   line-height:150%;
		   color:#FF0000;
		   }
p.indent7 {text-indent:1.5em;
		   font-size:12px;
		   margin:2px;
		   line-height:150%;
		   color:#ff0000;
		   }
h1		{font-size:20px;
		 padding-left:20px;
		 font-weight:bold;
		 }
h2		{font-size:18px;
		 padding-left:10px;
		 font-weight:bold;
		 }
h4		 {font-size:12px;
		  padding-left:5px;
		  font-weight:bold;
		  }
.font20 {font-size:20px;
	     padding-left:20px;
	     font-weight:bold;
	     }
.font20-1{font-size:20px;
		  padding-left:20px;
		  font-weight:bold;
		  color:#003399;
		  background-color:#ffffff;
		  }
.font18 {font-size:18px;
		 font-weight:bold;
		 }
.font18-1 {font-size:18px;
		 padding-left:20px;
		 font-weight:bold;
		 }
.font18-2 {font-size:18px;}
.font18-3 {font-size:18px;
		   color:#ffffff;
		   background-color:#003399;
		   }
.font18-4 {font-size:18px;
		   font-weight:bold;
		   color:#3300FF;
		   background-color:#ffffff;
			}
.font18-5{font-size:18px;
		   font-weight:bold;
		   color:#3300FF;
		   background-color:#ffffff;
		   padding-left:20px;
			}
.font12-1{font-size:12px;
		  line-height:1.4em;}

.font12-2{font-size:12px;
		  padding-left: 5px;
	      padding-top: 5px;
	      padding-bottom: 5px;
	      line-height: 1.4em;
	      }
.font12-3{font-size:12px;
		  padding-left:20px;
		  line-height:1.4em;
		  }
.font12-4{font-size:12px;
		  color:#FF0000;
		  background-color:#ffffff;
		  }
.font12-5 {font-size:12px;
		   padding-left:15px;
		   }
.font12-6 {font-size:12px;
		   padding-left:5px;
		   }
.font12-7 {font-size:12px;
		   font-weight:bold;
		   padding-top: 5px;
	       padding-bottom: 5px;
		   line-height:1.5em;
		   padding-left:5px;
		   }
.font12-8 {font-size:12px;
	   color:#ff0000;
	   background-color:#ffffff;
	   }
.font12-9 {font-size:12px;
		   color:#3300FF;
		   background-color:#ffffff;
		   font-weight:bold;
		   }
.font12-10 {font-size:12px;
			color:#ff0000;
			background-color:#ffffff;
			font-weight:bold;
			}
.font12-11 {font-size:12px;
		    color:#ffffff;
		    background-color:#003399;
		    font-weight:bold;
		    padding-left:5px;
		    }
.font12-12 {font-size:12px;
		   font-weight:bold;
			}
.font12-13 {font-size:12px;
		   color:#6600FF;
		   background-color:#ffffff;
		   }
.font12-14 {font-size:12px;
			line-height:1.4em;
			}/*新対応ページ専用*/

/* 新着ニュース専用 */
.font12-title{
	font-size: 12px;
	font-weight: bold;
	padding: 2px;
}
.font12-cont{
	font-size:12px;
	line-height:1.4em;
}


.font14	  {font-size:14px;
			}
.font14-1 {font-size:14px;
		   font-weight:bold;
		   }
.font14-2 {font-size:14px;
		   font-weight:bold;
		   padding-left:5px;
		   }
.font14-3 {font-size:14px;
		   padding-left:5px;
		   }
.font14-4 {font-size:14px;
		   font-weight:bold;
		   color:#3300FF;
		   background-color:#ffffff;
		   }
.font16 {font-size:16px;
		 color:#FF0000;
		 background-color:#ffffff;
		 font-weight:bold;
		 }
.font10   {font-size:10px;}
.font10-1 {font-size:10px;
	   padding-left:5px;
	   color:#ff0000;
	   background-color:#ffffff;
	   line-height:14px;
	}

/*コンテンツ部分の指定*/

#topcont {width:720px;
		  top:200px;
		  left:5px;
		  border:none;
		  }
#topcont2 {width:720px;/*digi.htmlで使用*/
		   top:10px;
		   left:5px;
		   border:none;
		   position:relative;
		   }
#cont1 {width:250px;
		left:0px;
		border:none;
		top:110px;
		position:absolute;
		}
#gyoshu {font-size:14px;
		 padding-left:17px;
		 color:#003399;
		 background-color:#ffffff;
		 }
#resent {margin:0px 0px 0px 10px;
		 padding:0px;
		 list-style:none;
		 }
#resent li { background:url(../img_top/dot01.gif) no-repeat center left;
			 padding:0px 0px 0px 17px;
			 font-size:13px;
			 line-height:16px;
			 text-align:left;
			display: block; 
			}
#resent a:link {font-size:13px;
				color:#3333FF;
				background-color:#ffffff;
				text-decoration:underline;
				}
#resent a:hover{font-size:13px;
				color:#3333ff;
				background-color:#ffffff;
				text-decoration:none;
				}
#cont2 {width:500px;
	   left:240px;
	   position:absolute;
	   border:none;
	   top:110px;
	   }
	   

#cont2-{width:410px;
		left:325px;
		position:absolute;
		border:1px solid #003399;
		top:120px;
		}
#cont3 {width:520px;/*digi.htmlで使用*/
		left:140px;
		position:absolute;
		border:none;
		top:285px;
		font-size:12px;
		color:#ff0000;
		background-color:#ffffff;
		}
#cont4 {width:520px;/*digi.htmlで使用*/
		left:140px;
		position:absolute;
		border:none;
		top:315px;
		}
#cont5 {width:380px;
		border:none;
		margin-right:auto;
		margin-left:auto;
		}

/* 070301追加分-ここから */

.lineup{
	widht: 460px;
	height: 70px;
	margin-left: 20px;
}

.lineup ul{
	padding: 3px;
	margin: 0px;
}

.lineup li{
	float: left;
	padding-right: 10px;
	margin: 0px;
}

.special{
	top: 350px;
	position:absolute;
	widht:725px;
	height: 120px;
	margin-left: 5px;
}

.special .left{
	float: left;
	widht: 355px;
	padding: 2px 1px 2px 1px;
	margin: 0px;
	border: 1px solid #2473b5;
}

.special .left .ti{
	width: 355px;
	font-size: 12px;
	color: #fff;
	padding: 4px 4px 4px 4px;
	margin: 0px;
	line-height: 1.2em;
	background-color: #2473b5;
	text-align: center;
}

.special .left ul{
	padding: 5px 1px 5px 1px;
	margin: 0px;
}

.special .left li{
	float: left;
	padding: 0px 1px 0px 30px;
	margin: 0px;
}
/*
.special .right{
	float: left;
	widht: 355px;
	padding: 2px 1px 2px 1px;
	margin: 0px 0px 0px 2px;
	border: 1px solid #2473b5;
}

.special .right .ti{
	width: 355px;
	font-size: 12px;
	color: #fff;
	padding: 4px 4px 4px 4px;
	margin: 0px;
	line-height: 1.2em;
	background-color: #2473b5;
	text-align: center;
}

.special .right ul{
	padding: 5px 1px 5px 1px;
	margin: 0px;
}

.special .right li{
	float: left;
	padding: 0px 0px 0px 65px;
	margin: 0px;
}
*/
.special .right{
	float: left;
	widht: 355px;
	padding: 2px 1px 2px 1px;
	margin: 0px 0px 0px 2px;
	border: 1px solid #2473b5;
}

.special .right .ti{
	width: 355px;
	font-size: 12px;
	color: #fff;
	padding: 4px 4px 4px 4px;
	margin: 0px;
	line-height: 1.2em;
	background-color: #2473b5;
	text-align: center;
}

.special .right ul{
	padding: 5px 1px 5px 1px;
	margin: 0px;
}

.special .right li{
	float: left;
	padding: 0px 0px 0px 30px;
	margin: 0px;
}


.clear{
	clear: left;
}

.special2{
	top: 480px;
	position:absolute;
	widht:725px;
	height: 120px;
	margin-left: 5px;
}

.special2 .left{
	float: left;
	widht: 355px;
	padding: 2px 1px 2px 1px;
	margin: 0px;
	border: 1px solid #2473b5;
}

.special2 .left .ti{
	width: 355px;
	font-size: 12px;
	color: #fff;
	padding: 4px 4px 4px 4px;
	margin: 0px;
	line-height: 1.2em;
	background-color: #2473b5;
	text-align: center;
}

.special2 .left ul{
	padding: 5px 1px 5px 1px;
	margin: 0px;
}

.special2 .left li{
	float: left;
	padding: 0px 1px 0px 30px;
	margin: 0px;
}

.special2 .right{
	float: left;
	widht: 355px;
	padding: 2px 1px 2px 1px;
	margin: 0px 0px 0px 2px;
	border: 1px solid #2473b5;
}

.special2 .right .ti{
	width: 355px;
	font-size: 12px;
	color: #fff;
	padding: 4px 4px 4px 4px;
	margin: 0px;
	line-height: 1.2em;
	background-color: #2473b5;
	text-align: center;
}

.special2 .right ul{
	padding: 5px 1px 5px 1px;
	margin: 0px;
}

.special2 .right li{
	float: left;
	padding: 0px 0px 0px 30px;
	margin: 0px;
}

#midcont2 {width:720px;
		  left:5px;
		  border:none;
		  top:610px;
		  position:absolute;
		  }

/* 070301追加分-ここまで */

#midcont {width:720px;
		  left:5px;
		  border:none;
		  top:370px;
		  position:absolute;
		  }

#member-a {width:225px;
		   left:0px;
		   border:1px solid #003399;
		   }
#leftmain {width:310px;
		   left:0px;
		   border:1px solid #003399;
		   }
		   
.member-font {font-size:14px;
			  color:#ffffff;
			  background-color:#003399;
			  letter-spacing:1.0em;
			  padding-left:5px;
			  font-weight:bold;
			  }
#member-font2 {font-size:14px;
			   color:#ffffff;
			   background-color:#003399;
			   padding-left:5px;
			   letter-spacing:0.3em;
			   font-weight:bold;
			   }
#kensaku {width:250px;
		  left:240px;
		  border:1px solid #003399;
		  position:absolute;
		  top:0px;
		  }
#new {width:225px;
	  left:505px;
	  top:0px;
	  border:1px solid #003399;
	  position:absolute;
	  }
.new-font {font-size:14px;
		   color:#ffffff;
		   background-color:#003399;
		   word-spacing:1.4em;
		   padding-left:5px;
		   font-weight:bold;
		   }
#info01 {width:225px;
		 top:230px;
		 border:1px solid #003399;
		 position:absolute;
		 }
#info02 {width:250px;
		 top:230px;
		 left:240px;
		 height:auto;
		 border:1px solid #003399;
		 position:absolute;
		 }
#maincont {width:490px;
		   left:250px;
		   border:none;
		   position:absolute;
		   top:380px;
		   }
#rightmain{width:410px;
		   left:320px;
		   top:0px;
		   border:1px solid #003399;
		   position:absolute;
		   }
#gyoshu1 {width:720px;
		  left:5px;
		  top:380px;
		  border:1px solid #003399;
		  }/*業種別最初の段組*/
#gyoshu2 {width:720px;
		  left:0px;
		  top:1510px;
		  border:1px solid #003399;
		  position:absolute;
		  }/*給与計算/年末調整/法定調書2段目*/
#gyoshu3 {width:720px;
		  left:0px;
		  top:2390px;
		  border:1px solid #003399;
		  position:absolute;
		  }/*給与計算/年末調整/法定調書3段目*/
#gyoshu4 {width:710px;
		  left:0px;
		  top:0px;
		  border:1px solid #003399;
		  position:relative;
		  }/*財務会計の飾り罫*/
#gyoshu5 {width:710px;
		   left:0px;
		   top:0px;
		   border:none;
		   position:relative;
		   }/*法人税の飾り罫*/

#fotter {width:720px;
		 top:800px;
		 border:none;
		 position:absolute;
		 }
#fotter1 {width:720px;
		  top:6000px;
		  border:none;
		  position:absolute;
		  }/*ソリマチのフッター*/
#fotter2  {width:720px;
		  top:17700px;
		  border:none;
		  position:absolute;
		  }/*応研のフッター*/
#fotter3 {width:720px;
		  top:2180px;
		  border:none;
		  position:absolute;
		  }/*業務別：給与計算*/
#fotter4 {width:720px;
		  top:2300px;
		  border:none;
		  position:absolute;
		  }/*CCSのフッター*/
#fotter5 {width:720px;
		  top:700px;
		  border:none;
		  position:absolute;
		  }/*Profitのフッター*/
#fotter6 {width:720px;
		  top:8500px;
		  border:none;
		  position:absolute;
		  }/*OBCのフッター*/
#fotter7 {width:720px;
		 top:8470px;
		 border:none;
		 position:absolute;
		 }/*魔法陣のフッター*/
#fotter8 {width:720px;
		 top:2000px;
		 border:none;
		 position:absolute;
		 }/*NTTデータのフッター*/
#fotter9 {width:720px;
	  top:11400px;
	  border:none;
	  position:absolute;
	  }/*PCAのフッター*/
#fotter10{width:720px;
	  top:4800px;
	  border:none;
	  position:absolute;
	  }/*弥生のフッター*/
#fotter11 {width:720px;
		   top:4300px;
		   border:none;
		   position:absolute;
		   }/*エプソンのフッター*/
#fotter12 {width:720px;
		   top:1750px;
		   border:none;
		   position:absolute;
		   }/*業種別：所得税確定申告書/青色決算申告書*/
#fotter13 {width:720px;
		   top:1280px;
		   border:none;
		   position:absolute;
		   }/*業種別：年末調整/法定調書*/
#fotter14 {width:720px;
		   top:3750px;
		   border:none;
		   position:absolute;
		   }/*業務別：財務会計*/
#fotter15 {width:720px;
		   top:2650px;
		   border:none;
		   position:absolute;
		   }/*業務別：内訳書・概況書*/
#fotter16 {width:720px;
		   top:2100px;
		   border:none;
		   position:absolute;
		   }/*業務別：消費税申告書*/
#footer17 {width:720px;
		   top:5000px;
		   border:none;
		   position:absolute;
		   }/*業務別：法人税*/
img {border:0px;}


/*ソリマチSAAG会員募集ページの指定*/
#saag1 {border:1px solid #666666;}
#saag1 td {height:20px;
		   border:1px solid #666666;
		   empty-cells:show;
		   }
#saag2 {border:1px solid #666666;}
#saag2 td {height:20px;
		   border:1px solid #666666;
		   empty-cells:show;}
#saag3 {border:1px solid #666666;}
#saag3 td {height:20px;
		   border:1px solid #666666;
		   empty-cells:show;
		   }
		   
.simg {float:right;}

.sbox {font-size:18px;
	   font-weight:bold;
	   color:#000000;
	   background-color:#FFFF00;
	   }

#sbox01 {width:730px;
		 border:none;
		 top:0px;
		 position:relative;
		 }
#sbox02 {width:730px;
		 position:relative;
	   	 border:none;
		 }
#sbox03 {width:730px;
		 border:none;
		 position:relative;
		 }
#sbox04 {width:730px;
		 border:none;
		 position:relative;
		 }
#sbox05 {width:730px;
		 border:none;
		 position:relative;
		 }
#sbox06 {width:730px;
		 border:none;
		 position:relative;
		 }
#sbox07 {width:730px;
		 border:none;
		 position:relative;
		 }
#sbox08 {width:730px;
		 border:none;
		 position:relative;
		 }
#sbox09 {width:730px;
		 border:none;
		 position:relative;
		 }
#sbox10 {width:730px;
		 border:none;
		 position:relative;
		 }
#sbox10-sosp{width:500px;
			  border:none;
			  left:210px;
			  top:38px;
			  position:absolute;
			  }
#sbox10-soup{width:500px;
			  border:none;
			  left:210px;
			  top:125px;
			  position:absolute;
			  }
#sbox10-soi{width:500px;
			border:none;
			left:210px;
			top:215px;
			position:absolute;
			}
#sbox10-master {width:500px;
			    border:none;
			    left:210px;
			    top:295px;
			    position:absolute;
			    }
/*ソリマチSAAG会員募集ページの指定ここまで*/

/*弥生PAP会員募集ページの指定ここから*/

#pap02 {
	width:543px;
	border:none;
	top:50px;
	margin-left:auto;
	margin-right:auto;
	position:absolute;
	text-align:center;
	border-color:#0000ff;
	background-color:#ffffff;
	color:#333333;
	left: 153px;
	font-size:12px;
		}
#pap02 table{text-align:center;
	   border:1px solid;
	   border-color:#666666;
	   font-size:12px;
	  }
#pap02 tr {text-align:center;
	border:1px solid;
	border-color:#666666;
	font-size:12px;
}

#pap02 td {text-align:center;
	border:1px solid;
	border-color:#666666;
	font-size:12px;
	height:20px;
}
#pap03 {
	text-align:left;
	font-size:12px;
	padding:10px;
	top:560px;
	width:545px;
	position:absolute;
	margin-left:auto;
	margin-right:auto;
	left: 151px;
	}
.gold {background-color:#ffff66;
       color:#333333;
}

/*弥生PAP会員募集ページの指定ここまで*/

/*画像の回り込みに関する指定*/
#ntt {width:288px;
	  height:217px;
	  float:right;
	  }/*NTTデータのfloat指定*/
#maho1{width:160px;
	   height:173px;
	   float:right;
	   }
#maho2{width:199px;
	   height:238px;
	   float:right;
	   }/*魔法陣のfloat指定*/
.epson {float:left;}
#epson {float:right;}
.epson1 {clear:both;}
/*EPSONのfloat指定*/
#ccs	 {width:100px;
		  height:138px;
		  float:right;
		  }/*CCSのfloat指定*/
#profit1 {width:218px;
		  height:51px;
		  float:right;
		  }
#profit2 {width:138px;
		  height:176px;
		  float:right;
		  }/*profitのfloat指定*/
#yayoi1	  {width:125px;
		   height:150px;
		   float:right;
		   }
#yayoi2	  {width:173px;
		   height:129px;
		   float:right;
		   }/*弥生のfloat指定*/
#sori	  {width:125px;
		   height:150px;
		   float:right;
		   }/*ソリマチのfloat指定*/
#obc	  {width:123px;
		   height:159px;
		   float:right;
		   }/*OBCのfloat指定*/
#pca	  {width:127px;
		   height:178px;
		   float:right;
		   }/*PCAのfloat指定*/
#ouken	  {width:116px;
		   height:148px;
		   float:right;
		   }/*応研のfloat指定*/
 
/*魔法陣専用の指定*/

#navi	{width:720px;
		 border:none;
		 height:25px;
		 top:360px;
		 position:absolute;
		 }
		 
#mid	{width:720px;
		 border:none;
		 left:5px;
		 top:430px;
		 position:absolute;
		 }
#leftmenu1 {width:310px;
		   left:0px;
		   border:1px solid #003399;
		   }
#rightmenu1{width:410px;
		   left:320px;
		   top:430px;
		   border:1px solid #003399;
		   position:absolute;
		   }
#leftmenu2 {width:310px;
			left:0px;
			top:3350px;
			border:1px solid #003399;
			position:absolute;
			}
#rightmenu2 {width:410px;
			 left:320px;
			 top:3350px;
			 border:1px solid #003399;
			 position:absolute;
			 }
#leftmenu3 {width:310px;
			left:0px;
			top:3920px;
			border:1px solid #003399;
			position:absolute;
			}
#rightmenu3 {width:410px;
			 left:320px;
			 top:3920px;
			 border:1px solid #003399;
			 position:absolute;
			 }
#leftmenu4 {width:310px;
			left:0px;
			top:5490px;
			border:1px solid #003399;
			position:absolute;
			}
#rightmenu4 {width:410px;
			 left:320px;
			 top:5490px;
			 border:1px solid #003399;
			 position:absolute;
			 }
#leftmenu5  {width:310px;
			 left:0px;
			 top:6420px;
			 border:1px solid #003399;
			 position:absolute;
			 }
#rightmenu5 {width:410px;
			 left:320px;
			 top:6420px;
			 border:1px solid #003399;
			 position:absolute;
			 }
#leftmenu6	{width:310px;
			 left:0px;
			 top:6870px;
			 border:1px solid #003399;
			 position:absolute;
			 }
#rightmenu6 {width:410px;
			 left:320px;
			 top:6870px;
			 border:1px solid #003399;
			 position:absolute;
			 }
#leftmenu7  {width:310px;
			 left:0px;
			 top:7420px;
			 border:1px solid #003399;
			 position:absolute;
			 }
#rightmenu7 {width:410px;
			 left:320px;
			 top:7420px;
			 border:1px solid #003399;
			 position:absolute;
			 }
			 
/*業務別：財務会計専用*/
#zaimu1 {width:215px;
		 left:10px;
		 top:0px;
		 position:relative;
		 border:none;
		 }
#zaimu2 {width:300px;
		 height:100px;
		 top:-85px;
		 left:215px;
		 position:relative;
		 border:none;
		 }
#zaimu2-1 {width:700px;
		   height:auto;
			top:-50px;
			left:5px;
			position:relative;
			}
#zaimu3 {width:215px;
		 left:10px;
		 top:0px;
		 position:relative;
		 border:none;
		 }
#zaimu4 {width:490px;
		 height:100px;
		 top:-80px;
		 left:215px;
		 position:relative;
		 border:none;
		 }
#zaimu4-1 {width:700px;
			top:-50px;
			left:5px;
			position:relative;
			}
#zaimu5 {width:215px;
		 left:10px;
		 top:0px;
		 position:relative;
		 border:none;
		 }
#zaimu6 {width:490px;
		 left:215px;
		 height:100px;
		 top:-70px;
		 border:none;
		 position:relative;
		 }
#zaimu6-1 {width:700px;
		   height:auto;
			top:-50px;
			left:5px;
			position:relative;
			}
#zaimu7 {width:260px;
		 top:0px;
		 left:10px;
		 border:none;
		 position:relative;
		 }
#zaimu8 {width:450px;
		 height:100px;
		 top:-70px;
		 left:260px;
		 border:none;
		 position:relative;
		 }
#zaimu8-1{width:700px;
		  height:auto;
		  top:-50px;
		  left:5px;
		  border:none;
		  position:relative;
		  }
#zaimu9 {width:215px;
		 left:10px;
		 top:0px;
		 border:none;
		 position:relative;
		 }
#zaimu10 {width:200px;
		  left:220px;
		  border:none;
		  top:-50px;
		  position:relative;
		  }
#zaimu10-1{width:700px;
		   height:auto;
		   left:5px;
		   top:-50px;
		   border:none;
		   position:relative;
		   }
/*確定申告・年末調整専用*/
#sinkoku1 {width:300px;
		   top:-182px;
		   left:300px;
		   border:none;
		   position:relative;
		   }
#sinkoku2 {width:500px;
		   height:auto;
		   top:-100px;
		   left:110px;
		   border:none;
		   position:relative;
		   }
/*法人税専用*/
#houzin1 {width:500px;
		 margin-right:auto;
		 margin-left:auto;
		 text-align:center;
		 position:relative;
		 border:none;
		 }
#houzin2 {width:400px;
		  left:50px;
		  position:relative;
		  border:none;
		  }
#houzin3 {width:450px;
		  left:20px;
		  position:relative;
		  border:none;
		  }
#houzin4 {width:400px;
		  left:20px;
		  position:relative;
		  border:none;
		  }
#houzin5 {width:650px;
		  left:20px;
		  position:relative;
		  border:none;
		  }
#houzin6 {width:450px;
		  left:20px;
		  position:relative;
		  border:none;
		  }
#houzin7 {width:400px;
		  left:20px;
		  position:relative;
		  border:none;
		  }
#houzin8 {width:400px;
		  left:20px;
		  position:relative;
		  border:none;
		  }

#houzin9 {width:400px;
		  left:20px;
		  position:relative;
		  border:none;
		  }
#houzin10 {width:350px;
		   border:none;
		   float:left;
		   }
#houzin11 {width:350px;
		   border:none;
		   float:right;
		   }
#houzin12 {width:720px;
		   left:5px;
		   border:none;
		   clear:both;
		   }
#houzin13 {width:238px;
		   border:1px solid #003399;
		   float:left;
		   }/*魔法陣の法人税部分*/
#houzin14 {width:238px;
		   border:1px solid #003399;
		   float:right;
		   }/*法人税顧問部分*/
#houzin15 {width:238px;
		   border:1px solid #003399;
		   float:left;
		   }/*法人税の達人部分*/
#houzin16 {width:720px;
		   border:none;
		   clear:both;
		   padding-left:20px;
		   }
.menu {width:300px;
	   margin-auto:left;
	   margin-auto:right;
	   font-size:12px;
	   }
		   
.menu ul {margin:5px;
	list-style-type:none;
	line-height:150%;
	}