* {
margin: 0px;
padding: 0px;
}
body {
text-align: center;
background: #eee;
font-size: 10pt;
color: #333;
}

a:link {color: #003399;}
a:visited {color: #3366CC;}
a:hover {color: #3366CC;}
img { border: 0; }
.big { font-size: 14px; line-height: 140%; }
.small { font-size: 10px; line-height: 140%; }
.center { text-align: center; }
.right { float: right; }
.left { float: left; }

/* ヘッダー */
#banner {
background: #fff;
color: #333;
text-align: center;
height: 84px;
}
#head {
width:756px;
margin: auto;
}
.logo, .head_body { float:left;}
.head_body {
width:596px;
height: 84px;
}
.description {
height: 59px;
text-align: right;
}
#head_menu {
height: 25px;
margin: auto;
}
#head_menu div {
float: right;
}
.head_line {
color: #333;
clear: both;
background: #f90;
height: 5px;
}
#g_menu {
height: 25px;
background: #fff;
}
#g_menu div{
float: right;
height: 25px;
}

/* メイン枠 */
#container {  
background-image : url(../../../../img/bg.jpg);
margin:auto;
width: 800px;
}
#content {
background-image : url(../../../../img/main_bg.gif);
width:756px;
margin:auto;
}

/* パンくずリスト */
#sub_menu {
background-image : url(http://www.yamauchi-tax.jp/img/pan_bg.gif);
}
.pan {
padding: 5px 0px 3px 5px;
text-align: left;
float: left;
color: #333;
background: #fff;
width: 500px;
overflow: hidden;
}
.head_sub {
padding: 5px 5px 3px 0px;
text-align:right;
color: #333;
background: #fff;
}
.head_sub a:link {
color: #333;
background: #fff;
text-decoration: none;
}
.head_sub a:visited {
color: #333;
background: #fff;
text-decoration: none;
}
.head_sub a:hover {
color: #333;
background: #fff;
text-decoration: underline;
}

/* レフト */
#left {
width: 196px;
float: left;
padding-top: 10px;
padding-bottom: 30px;
}

/* レフトメニュー */
#left_menu,
#left_menu li ul {
padding-left: 0px;
text-align: left;
list-style:none;
background: #F7F6EA;
}
#left_menu li{
padding-left: 28px;
line-height: 35px;
border-bottom: 1px solid #9C9C9C;
background: url(../../../../img/left_seminar_menu_bg.gif) no-repeat;
}

/* 本 */
.book {
margin: 10px 0px;
}
.book img {
margin: 2px 0px;
}

/* レフトインフォメーション */
#left_info{
padding-left: 13px;
text-align: left;
list-style:none;
}
#left_info li{
line-height: 1.5em;
}

/* RSS */
.rss {
margin-top: 10px;
}
.rss img {
margin-bottom: 0px;
}

/* SSL&W3C */
.ssl, .w3c {
margin-top: 10px;
padding: 0px 13px;
text-align: left;
}

/* メイン */
#main{
width:560px;
float: left;
padding-bottom: 30px;
}
#top_bn {
width: 535px;
margin: 10px auto 0px auto;
text-align: left;
}
.top_bn {
margin: 10px 0px 0px 0px;
}
.bn {
margin: 4px 0px 10px 0px;
}

/* フッター */
#foot {
clear: both;
    margin-right: auto;
    margin-left: auto;
    width:756px;
    border-top:3px solid #CCCCCC;
    }
.foot_menu {
background-color: #DBD8C7;
border-bottom: 1px solid #C8C7C2;
color: #666666;
margin:0px;
padding: 10px 0px 10px 0px;
text-align: center;
}
#foot_list ul {
margin: 0px;
padding: 0px;
white-space: nowrap;
}
#foot_list li {
margin: 0px;
padding: 0px;
display: inline;
list-style-type: none;
}
#foot_list a {
top: 0px;
left: 0px;
padding: 0px 3px 0px 3px;
margin: 0px;
}
.foot_menu2 {
background-color: #E1E1E1;
padding: 5px;
color: #333333;
text-align: right;
}
.foot_menu3 {
color: #333;
background-color: #CCC;
padding: 5px;
text-align: left;
line-height: 140%;
}
.copy {
background: #333333;
color: #FFFFFF;
text-align: center;
font-size: 10px;
padding: 5px;
}

/* エントリー */
h2.cat_title {
border-top: 1px dotted #f90;
border-bottom: 1px dotted #f90;
margin: 10px 30px 0px 30px;
padding: 20px 0px 20px 35px;
background: #fff url(../../../../img/icon_plus.gif) no-repeat 10px 25px;
font-size:14px;
text-align: left;
clear: both;
color: #666;
letter-spacing: 0.1em;
}
h2.cat_title2 {
height: 30px;
margin: 0px 30px;
padding: 8px 0px 0px 20px;
background: url(http://www.yamauchi-tax.jp/img/cat_title_bg.gif) no-repeat;
font-size:14px;
text-align: left;
clear: both;
}
.cat_body {
margin: 10px 50px;
text-align: left;
}
.cat_body h3 {
display: none;
}
.cat_body h4 {
clear: both;
text-align: left;
font-size: 12px;
margin: 15px 0px;
font-weight: normal;
color: #333;
background: #eee;
padding-left: 10px;
border-top: 1px solid #ccc;
border-bottom: 1px solid #ccc;
}
.cat_more {
margin: 10px 50px;
padding-top: 10px;
border-top: 1px dotted #666;
text-align: left;
clear: both;
}
.cat_excerpt {
margin: 10px 50px 15px 50px;
text-align: left;
}
.next {
clear: both;
margin: 0px 0 30px 0;
text-align: right;
font-size: 10px;
border-top: 1px dotted #666;
}
.entry  {
line-height: 200%;
margin-bottom: 20px;
}
.entry p {
margin-bottom: 20px;
}
.entry ol {
list-style-position:inside;
border: 3px double #fc9;
padding: 10px;
}



/* インフォメーション */
.info_body {
margin: 10px 50px;
text-align: left;
}
.info_body h3 {
margin: 0px 0px 15px 0px;
text-align: left;
font-size: 12px;
font-weight: normal;
color: #333;
background: #eee;
padding-left: 10px;
border-top: 1px solid #ccc;
border-bottom: 1px solid #ccc;
}
#entry-1 .info_body {
line-height: 150%;
}

/* お問い合わせ */
#entry-inq .entry {
text-align: left;
margin: 20px 20px 20px 30px;
line-height: 150%;
}
#entry-inq .cat_body {
text-align: left;
margin: 20px 0px 0px 30px;
}

/*-------------------------
           INQ
-------------------------*/
.name, .com, .tel, .email {
width: 200px;
color: #333;
border-top: 1px solid #999;
border-left: 1px solid #999;
border-right: 1px solid #ccc;
border-bottom: 1px solid #ccc;
padding: 1px 1px 1px 3px;
}
.message {
width: 300px;
color: #333;
border-top: 1px solid #999;
border-left: 1px solid #999;
border-right: 1px solid #ccc;
border-bottom: 1px solid #ccc;
padding: 1px 1px 1px 3px;
}
.add {
width: 300px;
border-top: 1px solid #999;
border-left: 1px solid #999;
border-right: 1px solid #ccc;
border-bottom: 1px solid #ccc;
padding: 1px 1px 1px 3px;
}

table#mail_form {
width: 100%;
border: 3px double #ccc;
}

table#mail_form td {
padding: 3px 5px;
background: #eee;
}
table#mail_form td.label {
width: 110px;
height: 25px;
background: #eee;
}
table#mail_form td.send {
padding: 20px 0px;
background: #eee;
text-align: center;
}