@charset "utf-8";



@import url("../../css/common.css");

@import url("common.css");





/*===========================================



    use_of_land

	

	businessplan.css

		

===========================================*/



/*

    submenu    

===========================================*/

ul#submenu li {

	line-height: 1;

}





/*	menu1 =================================*/

ul#submenu li.submenu1,

ul#submenu li.submenu1 a {	

	width: 163px;

	background-image: url(../img/common/submenu_businessplan.gif);

}





/*	menu2 =================================*/

ul#submenu li.submenu2,

ul#submenu li.submenu2 a {	

	width: 163px;

	background-image: url(../img/common/submenu_fund.gif);

}





/*	menu3 =================================*/

ul#submenu li.submenu3,

ul#submenu li.submenu3 a {	

	width: 163px;

	background-image: url(../img/common/submenu_tax.gif);

}





/*	titleArea

===================================================================*/

div#titleArea {
	height:131px;

	width: 935px;
	
	background:url(../img/businessplan/titleArea-01.jpg) top left no-repeat;

	margin: 10px auto 30px auto;

}



div#titleArea h3 {

	width: 935px;
	
	padding: 35px 0 20px 0;

}



div#titleArea ul {

	width: 935px;

}

	div#titleArea ul:after { 

		content: " "; 

		display: block; 

		clear: both; height: 0; 

	} 

	div#titleArea ul { 

		display: inline-block; 

	} 

	div#titleArea ul { 

		display: block; 

	}

	

div#titleArea ul li {

	float: left;

	width: 157px;

	display: inline;

}





/*	anker01

===================================================================*/

div#anker01 {

	clear: both;

	width: 935px;

	margin: 0 auto 30px auto;

	text-align: left;

}



div#anker01 h4 {

	margin: 0 0 -10px 0;

}


div#anker01 h5 {

	margin: 0 0 10px 0;

}


div#anker01 h4 img {

	vertical-align: top;

}



div#anker01 div {

	margin: 0 0 0 75px;

	font-size: 75%;

}

div#anker01 div table {
	margin:0 auto;
	
}


div#anker01 div table tr th {

	padding: 8px;

	border: 1px #CCCCCC solid;

	background-color: #D9FFF5;

}



div#anker01 div table tr td {

	padding: 8px;

	border: 1px #CCCCCC solid;

}



div#anker01 div p {

	margin: 0 0 20px 0;

}





/*	anker02

===================================================================*/

div#anker02 {

	clear: both;

	width: 935px;

	margin: 0 auto 30px auto;

	text-align: left;

}



div#anker02 h4 {

	margin: 0 0 -10px 0;

	text-align: right;

}



div#anker02 h4 img {

	vertical-align: top;

}



div#anker02 div {

	margin: 0 0 0 75px;

	font-size: 75%;

}



div#anker02 div p {

	margin: 0 0 20px 0;

}



div#anker02 div p.caption {

	margin: 0 0 0 0;

	font-size: 90%;

}





/*	anker03

===================================================================*/

div#anker03 {

	clear: both;

	width: 935px;

	margin: 0 auto 30px auto;

	text-align: left;

}



div#anker03 h4 {

	margin: 0 0 -10px 0;

	text-align: left;

}



div#anker03 h4 img {

	vertical-align: top;

}



div#anker03 div {

	margin: 0 0 0 75px;

	font-size: 75%;

}



div#anker03 div p {

	margin: 0 0 20px 0;

}



div#anker03 div p.last {

	margin: 0;

}





/*	anker04

===================================================================*/

div#anker04 {

	clear: both;

	width: 935px;

	margin: 0 auto 30px auto;

	text-align: left;

}



div#anker04 h4 {

	margin: 0 0 -10px 0;

	text-align: right;

}



div#anker04 h4 img {

	vertical-align: top;

}



div#anker04 div {

	font-size: 75%;

}



div#anker04 div p {

	margin: 0 0 20px 70px;

}



div#anker04 div.onepoint {

	position: relative;

	width: 935px;

	height: 200px;

	padding: 30px 0 20px 0;

	background: url(../img/businessplan/bg04.jpg) top center no-repeat;

}



div#anker04 div.onepoint h5 {

	position: absolute;

	width: 100px;

	top: 40px;

	left: -50px;

}

div#anker04 div.onepoint .fg35 {
	height:104px;
	background-image:url(../img/businessplan/bg_onepoint.gif);
	background-repeat:no-repeat;
	padding:12px 0 0 180px;
}


div#anker04 div.onepoint p {

	margin: 0 0 10px 285px;

}



div#anker04 div.onepoint p.last {

	margin: 0 0 0 63px;

}





/*	anker05

===================================================================*/

div#anker05 {

	clear: both;

	width: 935px;

	margin: 0 auto 30px auto;

	text-align: left;

}



div#anker05 a {

	color: #013B87;

	text-decoration: underline;

}



div#anker05 a:hover {

	color: #4D75AB;

}





div#anker05 h4 {

	margin: 0 0 -10px 0;

	text-align: left;

}



div#anker05 h4 img {

	vertical-align: top;

}



div#anker05 div.text {

	margin: 0 0 0 75px;

	font-size: 75%;

}



div#anker05 div.text p {

	margin: 0 0 30px 0;

}



div#anker05 div.graph {

	margin: 0 0 0 75px;

	font-size: 65%;

}



div#anker05 div.graph table tr th {

	padding: 8px;

	border: 1px #CCCCCC solid;

	background-color: #D9FFF5;

}



div#anker05 div.graph tr td {

	padding: 8px;

	border: 1px #CCCCCC solid;

}



div#anker05 div.graph tr.total th {

	background-color: #CFDAE8;

}



div#anker05 div.graph tr.total td {

	background-color: #EDF1F7;

}

div#anker05 div.graph tr.box01 th {

	background-color: #ff6633;
	color:#FFFFFF;
	border: 1px #e23800 solid;
	border-right:none;
	font-size:110%;
	font-weight:bold;

}



div#anker05 div.graph tr.box01 td {

	background-color: #EDF1F7;
	border: 1px #e23800 solid;
	font-size:110%;
	font-weight:bold;

}



div#anker05 div.graph dl dt {

	color: #013B87;

}



div#anker05 div.graph div.sectionArea {

	margin: 0 0 20px 0;

}



	div#anker05 div.graph div.sectionArea:after { 

		content: " "; 

		display: block; 

		clear: both; height: 0; 

	} 

	div#anker05 div.graph div.sectionArea { 

		display: inline-block; 

	} 

	div#anker05 div.graph div.sectionArea { 

		display: block; 

	}



/*	section01

===================================================================*/

div#anker05 div.graph div#section01 {

	float: left;

	width: 340px;

	display: inline;

	margin: 0 60px 0 0;

}



div#anker05 div.graph div#section01 h5 {

	margin: 0 0 10px 0;

}



div#anker05 div.graph div#section01 table {

	width: 340px;

	margin: 0 0 20px 0;

}



div#anker05 div.graph div#section01 table.last {

	margin: 0 0 5px 0;

}



div#anker05 div.graph div#section01 table th {

	width: 93px;

}



div#anker05 div.graph div#section01 table td {

	text-align: right;

}




div#pagetop05 {

	clear: both;

}



/*	section02

===================================================================*/

div#anker05 div.graph div#section02 {

	float: left;

	width: 430px;

	display: inline;

}



div#anker05 div.graph div#section02 h5 {

	margin: 0 0 10px 0;

}



div#anker05 div.graph div#section02 table {

	width: 340px;

	margin: 0 0 5px 0;

}



div#anker05 div.graph div#section02 table th {

	width: 93px;

}



div#anker05 div.graph div#section02 table td {

	text-align: right;

}



div#anker05 div.graph div#section02 ul {

	margin-bottom: 15px;

}



div#anker05 div.graph div#section02 ul li {

	margin-bottom: 5px;

	padding-left: 2em;

	text-indent: -2em;

}



div#anker05 div.graph div#section02 ul li span {

	color: #013B87;

}



div#anker05 div.graph div#section02 p {

	margin: 0 0 15px 0;

}



div#anker05 div.graph div#section02 p.last {

	margin: 0 0 0 0;

}



/*	section03

===================================================================*/

div#anker05 div.graph div#section03 {

	clear: both;

	width: 830px;

	margin: 0 0 20px 0;

}



div#anker05 div.graph div#section03 h5 {

	margin: 0 0 10px 0;

}



div#anker05 div.graph div#section03 table {

	width: 830px;

	margin: 0 0 10px 0;

}



div#anker05 div.graph div#section03 table th {

	width: 93px;

	white-space: nowrap;

}



div#anker05 div.graph div#section03 table td {

	width: 100px;

}



div#anker05 div.graph div#section03 table td.yoto {

	width: auto;

	text-align: center;

}



div#anker05 div.graph div#section03 table td.right {

	text-align: right;

}



div#anker05 div.graph div#section03 table td.center,

div#anker05 div.graph div#section03 table th.center {

	text-align: center;

}



/*	section04

===================================================================*/

div#anker05 div.graph div#section04 {

	clear: both;

	width: 830px;

	margin: 0 0 30px 0;

}



div#anker05 div.graph div#section04 div.box1 {

	float: left;

	width: 416px;

	margin: 0 0 20px 0;

}



div#anker05 div.graph div#section04 div.box1 h5 {

	margin: 0 0 10px 0;

}



div#anker05 div.graph div#section04 div.box1 table {

	width: 416px;

}



div#anker05 div.graph div#section04 div.box1 table th {

	width: 93px;

}



div#anker05 div.graph div#section04 table td.right {

	text-align: right;

}



div#anker05 div.graph div#section04 table td.center {

	text-align: center;

}





div#anker05 div.graph div#section04 div.box2 {

	float: right;

	width: 400px;

	margin: 0 0 20px 0;

}



div#anker05 div.graph div#section04 div.box2 dl {

	margin-bottom: 5px;

}





/*	section05

===================================================================*/

div#anker05 div.graph div#section05 {

	clear: both;

	width: 830px;

	margin: 0 0 0 0;

}



div#anker05 div.graph div#section05 h5 {

	margin: 0 0 10px 0;

}



div#anker05 div.graph div#section05 table {

	width: 830px;

	margin: 0 0 10px 0;

}



div#anker05 div.graph div#section05 div.boxArea {

	width: 830px;

}



	div#anker05 div.graph div#section05 div.boxArea:after { 

		content: " "; 

		display: block; 

		clear: both; height: 0; 

	} 

	div#anker05 div.graph div#section05 div.boxArea { 

		display: inline-block; 

	} 

	div#anker05 div.graph div#section05 div.boxArea { 

		display: block; 

	}



div#anker05 div.graph div#section05 table th {

	width: 93px;

}



div#anker05 div.graph div#section05 table.joyo th {

	width: 164px;

}



div#anker05 div.graph div#section05 table td.right {

	text-align: right;

}



div#anker05 div.graph div#section05 table td.center {

	text-align: center;

}





div#anker05 div.graph div#section05 div.box1 {

	float: left;

	width: 400px;

	margin: 0 15px 0 0;

}



div#anker05 div.graph div#section05 div.box1 dl {

	margin-bottom: 10px;

}



div#anker05 div.graph div#section05 div.box2 {

	float: left;

	width: 400px;

	padding: 0 0 0 14px;

	border-left: 1px #CCCCCC solid;

}



div#anker05 div.graph div#section05 div.box2 dl {

	margin-bottom: 10px;

}



/*	pagetop

===================================================================*/

div.pagetop {

	width: 935px;

	margin: 0 auto 60px auto;

	text-align: right;

}



div.pagetop p {

	margin: 10px 0 0 0;

}





div.pagetop#pagetop05 {

	clear: both;

}



/*	footnavi

===================================================================*/

div#footnavi {

	width: 940px;

	margin: 0 auto;

}



div#footnavi ul li {

	float: left;

	width: 308px;

	display: inline;

	margin: 0 8px 8px 0;

}



div#footnavi ul li.last {

	margin: 0;

}



div#footnavi p {

	clear: both;

	width: 940px;

}



div#footnavi p.btn_app {
	padding-top:10px;
}