@charset "utf-8";



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

@import url("common.css");





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



    use_of_land

	

	tax_reduction.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_income.gif);

}





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

ul#submenu li.submenu2,

ul#submenu li.submenu2 a {	

	width: 163px;

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

}





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

ul#submenu li.submenu3,

ul#submenu li.submenu3 a {	

	width: 163px;

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

}





div#contents {

	padding-bottom: 30px;

	}



	

div#contents h4 {

	margin: 30px 0 60px 0;

	}



div#contents h5 {

	clear: both;

	margin: 30px 0 15px 0;

	}





div#contents h6 {

	margin: 20px 0 3px 0;

	}

	

div#contents div h5 {

	margin-top: 0;

	}

	

div#contents p.text {

	font-size: 112%;

	}

div#contents p.text span {

	font-size: 80%;

	}

	

div#contents p.image1 {

	margin-top: 20px;

	margin-bottom: 60px;

	text-align: left;

	}

	

div#contents p.image2 {
	width:240px;

	float: right;

	margin: 10px 20px 0 0;

	}


div#contents div.boxtext {
	float:left;

	width:600px;
	
	padding-top:25px;
}


div#contents div.box1 {

	float: left;

	margin-bottom: 50px;

	padding-right: 40px;

	border-right: 1px solid #CCCCCC;

	}



div#contents div.box2 {

	float: right;

	/*margin-top: 60px;*/

	margin-bottom: 50px;

	}



div#contents div.box3 {

	clear: both;

	padding-top: 40px;

	text-align: center;

	border-top: 1px solid #CCCCCC;

	}



/*	資料請求　btn =================================*/

div.siryou{
	width:900px;
	margin:0 auto;
	text-align:right;
	padding-top:10px;
}

div.siryou p.text01{
	padding-top:30px;
}

div.siryou p.linktop{
	padding-top:10px;
}


/*	土地活用の事例を見る　banner =================================*/

div#contents p.application {
	margin:50px 0 0 22px;
}