@charset "utf-8";



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

@import url("common.css");





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



    use_of_land

	

	tax.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/tax/titleArea-03.jpg) top left no-repeat;

	margin: 10px auto 30px auto;

}



div#titleArea h3 {

	width: 935px;

	padding: 30px 0 19px 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: 197px;

	display: inline;

}



div#titleArea ul li.last2,

div#titleArea ul li.last {

	width: 196px;

}





/*	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 h4 img {

	vertical-align: top;

}



div#anker01 div {

	margin: 0 0 0 75px;

	font-size: 75%;

}



div#anker01 div p {

	margin: 0 0 20px 0;

}





/*	anker02

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

div#anker02 {

	width: 935px;

	margin: 0 auto 30px auto;

	text-align: left;

}



div#anker02 h4 {

	margin: 0 0 -10px 0;

}



div#anker02 h4 img {

	vertical-align: top;

}



div#anker02 div {

	margin: 0 0 30px 70px;

	font-size: 75%;

}



div#anker02 div h5 {

	margin: 0 0 10px 0;

	text-align: left;

}



div#anker02 div p {

	margin: 0 0 20px 0;

}



div#anker02 div.section3 p {

	margin: 0 0 10px 0;

}



div#anker02 div.section3 p.caution {

	width: 865px;

	margin: 0;

	padding: 3px 0 0 30px;

	background: url(../img/tax/note-aicon.gif) top left no-repeat;

}



div#anker02 div.section4 {

	margin-bottom: 0;

}


div#anker02 div div#example {
		background: url(../img/tax/example.jpg) top left no-repeat;
		font-size:100%;
		padding:70px 0 70px 170px;
		margin:0;
}


div#anker02 div .table-img {
	margin-left:30px;
}


div#anker02 div.section4 dl {

	width: 778px;

	margin: 0 0 20px 0;

}

	div#anker02 div.section4 dl:after { 

		content: " "; 

		display: block; 

		clear: both; height: 0; 

	} 

	div#anker02 div.section4 dl { 

		display: inline-block; 

	} 

	div#anker02 div.section4 dl { 

		display: block; 

	}



div#anker02 div.section4 dl dt {

	float: left;

	display: inline;

	width: 53px;

	margin: 10px 10px 0 0;

}



div#anker02 div.section4 dl dd {

	float: left;

	display: inline;

	width: 520px;

	padding: 10px 0 0 0;

}



div#anker02 div.section4 p {

	clear: both;

	width: 778px;

	margin: 0;

}



/*	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 20px 70px;

	font-size: 75%;

}



div#anker03 div.last {

	margin: 0 0 0 75px;

	font-size: 75%;

}



div#anker03 div h5 {

	margin: 0 0 10px 0;

	text-align: left;

}









/*	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: left;

}



div#anker04 h4 img {

	vertical-align: top;

}



div#anker04 div {

	margin: 0 0 0 75px;

	font-size: 75%;

}





/*	pagetop

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

div.pagetop {

	width: 935px;

	margin: 0 auto 60px auto;

	text-align: right;

}



div.pagetop p {

	margin: 10px 0 0 0;

}





/*	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;
}