/* CSS Document */

@charset "UTF-8";

html, body {
	height: 100%;}
	
body,
input,
select,
textarea {
	font: 15px/20px "ヒラギノ角ゴ Pro W3", "Hiragino Kaku Godthic Pro W3", HiraKakuPro-W3, Osaka, Meiryo, "ＭＳ Ｐゴシック", sans-serif;
	color:#333333;
}

html {
	overflow-y: scroll;
}
img {
	border: none;
}
h1, h2, h3, h4, h5, h6 {
	font-size: 100%;
	font-weight: 400;
	line-height:1.0;
}
ul, ol {
	list-style-type: none;/**/
}

/* CLEARFIX
-----------------------------------------------------------*/
.clearfix:after {
	content: ".";
	display: block;
	height: 0px;
	clear: both;
	visibility: hidden;
}
.clearfix { 
	display: inline-block;/*IE7・Mac版IE向け */
}

.clearfix { 
	display: block;/*Opera、Safari向け */
}
.clear {
	clear:both;
}

a{color:#000000;text-decoration:none;}
a:link {color:#003399; }
a:visited {color:#003399;}
a:hover {color:#003399;text-decoration:underline; }  /*リンクの色指定*/

a.a2{color:#FFFFFF;text-decoration:none;}
a.a2:link {color:#FFFFFF; }
a.a2:visited {color:#FFFFFF;}
a.a2:hover {color:#FFFFFF;text-decoration:underline;  }  /*リンクの色指定*/

a.a3{color:#333333;text-decoration:none;}
a.a3:link {color:#333333; }
a.a3:visited {color:#333333;}
a.a3:hover {color:#462515;text-decoration:underline; }  /*リンクの色指定*/

/*--------------------------------------------------------*/

body
    {
	margin:0px auto;
	background-image:url(img/tree.jpg);
	background-repeat:repeat;
    }/*背景・文字の設定*/ 


#outer
	{
	width:1044px;
	height:auto;
	margin:0px auto;
	background-image:url(img/back.png);
	background-repeat: repeat-y;
	}/*全体の枠*/
	
#outer01
	{
	width:1024px;
	height:auto;
	margin:0px auto;
	background-color:#FFFFFF;
	}/*全体の枠*/
	
#outer02
	{
	width:1024px;
	height:auto;
	margin:0px auto;
	background-image:url(img/bg.jpg);
	background-repeat: repeat-x;
	}/*全体の枠*/
	
h1
   {
	font-size:14px;
	line-height:22px;
	margin:0px auto;
	font-weight: normal;
   }/*ヘッダ文字*/
	
	
h2
   {
	font-size:26px;
	font-weight: bold;
	margin:0px auto;
	font-family: "ＭＳ Ｐ明朝", "細明朝体";
	line-height:30px;
	letter-spacing: 0.1em;
   }
	
	
h3
   {
	font-size:19px;
	font-weight: bold;
	margin:0px auto;
	font-family: "ＭＳ Ｐ明朝", "細明朝体";
   }
	
	
.color_brown
    {
	color:#4F1A03;
	 }


.font_size
    {
	font-size:21px;
	 }




/*表組み指定ここから*/
table.off{
	border-top:1px solid #999999;
	border-left:1px solid #999999;
	border-collapse:collapse;
	border-spacing:0;
	empty-cells:show;
	
}
.off th{
    border-right:1px solid #999999;
    border-bottom:1px solid #999999;
    padding:0.4em 0.4em;
}
.off td{
    border-right:1px solid #999999;
    border-bottom:1px solid #999999;
    padding:0.6em 0.6em;
}


/*--------------------------------------------------------*/


table.off2{
	border-top:0px;
	border-left:0px ;
	
}
.off2 th{
    border-right:0px;
    border-bottom:0px;
  
}
.off2 td{
    border-right:0px;
    border-bottom:0px;
   
}

/*表組み指定ここまで*/

.font_w{
    color:#FFFFFF;
    }/*情報枠*/


/*ヘッダ
--------------------------------------------------------*/


#header
	{
	float:left;
	width:964px;
	height:auto;
	margin:0px auto;
	padding-top: 28px;
	padding-right: 30px;
	padding-left: 30px;
	padding-bottom: 60px;
    }/*ヘッダ*/
	
#header_ti
	{
	float:left;
	width:472px;
	height:auto;
	margin:0px auto;
    }
		
	
#header_copy
	{
	float:left;
	width:412px;
	height:auto;
	margin:0px auto;
	padding-left: 80px;
	padding-top: 12px;
    }	
	
/*フッダ
--------------------------------------------------------*/

#fdda
	{
	float:left;
	width:1024px;
	height:25px;
	background-image:url(img/fdda_bg.jpg);
	background-repeat: repeat;
	text-align:center;
	color:#FFFFFF;
	padding-top:9px;
	margin:0px;
	}
	
	
/*メニュー
--------------------------------------------------------*/

#side_menu
    {
	float:left;
	width:250px;
	height:auto;
	margin:0px auto;
	padding-bottom: 50px;
    }

/*--------------------------------------------------------*/

.side_menu01
    {
	float:left;
	width:250px;
	height:auto;
    margin:0px auto;
    }
	
.side_menu02
    {
	float: left;
	width: 226px;
	height: auto;
	background-image: url(img/side_m.jpg);
	padding-top: 12px;
	padding-right: 12px;
	padding-left: 12px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
    }
	
.side_menu03
    {
	float: left;
	width: 226px;
	height: auto;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
    }
	
.side_menu04
    {
	float: left;
	width: 226px;
	height: auto;
	text-align: center;
	padding-top: 15px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
    }
	
.side_menu05
    {
	float: left;
	width: 226px;
	height: auto;
	padding-top: 15px;
	font-size: 13px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
	line-height: 18px;
	text-align: justify;
    }

.side_menu06
    {
	float: left;
	width: 226px;
	height: auto;
	text-align: center;
	padding-top: 10px;
	padding-bottom: 15px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
    }
	
.side_menu07
    {
	float:left;
	width:250px;
	height:10px;
	background-image:url(img/side_l.jpg);
	margin:0px auto;
    }
	
.side_menu08
    {
	float:left;
	width:250px;
	height:auto;
	padding-top:20px;
    margin:0px auto;
    }
	
 
/*--------------------------------------------------------*/

#sidemenu_01
	{
	float:left;
	list-style-type:none;
	margin: 0px;
	padding: 0px;
	}
	
#sidemenu_01 a
    {
	display:block;
	width:225px;
	height:37px;
	padding-left:25px;
	padding-top:17px;
	background-image:url(img/side_bg01.jpg);
	color:#333333; text-decoration:none;
	text-align:left;
	}
	
#sidemenu_01 a:link{
    color:#333333; 
	}
	
#sidemenu_01 a:visited{
    color:#333333;
}
	
#sidemenu_01 a:hover{
    background-image:url(img/side_bg01.jpg);
	color:#023499;
	background-repeat:no-repeat;
	background-position: 0 -55px;
	}
	
#sidemenu_01 li{
    float:left;
	width:250px;
	height:54px;
	}

/*--------------------------------------------------------*/

#sidemenu_02
	{
	float:left;
	list-style-type:none;
	margin: 0px;
	padding: 0px;
	}
	
#sidemenu_02 a
    {
	display:block;
	width:225px;
	height:45px;
	padding-left:25px;
	padding-top:9px;
	background-image:url(img/side_bg01.jpg);
	color:#333333; text-decoration:none;
	text-align:left;
	}
	
#sidemenu_02 a:link{
    color:#333333; 
	}
	
#sidemenu_02 a:visited{
    color:#333333;
}
	
#sidemenu_02 a:hover{
    background-image:url(img/side_bg01.jpg);
	color:#023499;
	background-repeat:no-repeat;
	background-position: 0 -55px;
	}
	
#sidemenu_02 li{
    float:left;
	width:250px;
	height:54px;
	}

/*--------------------------------------------------------*/

#sidemenu_03
	{
	float:left;
	list-style-type:none;
	margin: 0px;
	padding: 0px;
	}
	
#sidemenu_03 a
    {
	display:block;
	width:225px;
	height:64px;
	padding-left:25px;
	padding-top:10px;
	background-image:url(img/side_bg02.jpg);
	color:#333333; text-decoration:none;
	text-align:left;
	}
	
#sidemenu_03 a:link{
    color:#333333; 
	}
	
#sidemenu_03 a:visited{
    color:#333333;
}
	
#sidemenu_03 a:hover{
    background-image:url(img/side_bg02.jpg);
	color:#023499;
	background-repeat:no-repeat;
	background-position: 0 -73px;
	}
	
#sidemenu_03 li{
    float:left;
	width:250px;
	height:74px;
	}

/*--------------------------------------------------------*/

.contents{
	float:left;
	width:964px;
	height:auto;
	margin:0px;
	padding-right: 30px;
	padding-left: 30px;
    }

.contents01{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-left: 30px;
	padding-bottom: 050px;
    }

.contents02{
	float:left;
	width:665px;
	height:auto;
	margin:0px;
	border-left-width: 4px;
	border-left-style: solid;
	border-left-color: #8C3611;
	padding-left: 15px;
    }

.contents03{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-top: 20px;
	padding-bottom: 18px;
    }

.contents04{
	float:left;
	width:257px;
	height:auto;
	margin:0px;
    }
	
.contents05{
	float:left;
	width:427px;
	height:auto;
	margin:0px;
    }
	
.contents06{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom: 20px;
    }

.contents07{
	float:left;
	width:634px;
	height:auto;
	background-color:#E7F7FE;
	margin:0px 0px 80px;
	padding: 25px 25px 15px;
    }

.contents07_2{
	float:left;
	width:634px;
	height:auto;
	background-color:#E7F7FE;
	margin:0px 0px 80px;
	padding: 25px;
    }

/*--------------------------------------------------------*/

.contents08{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom: 20px;
    }

.contents09{
	float:left;
	width:27px;
	height:38px;
	background-image:url(img/ti_l.png);
	margin:0px;
    }
	
.contents10{
	float:left;
	width:642px;
	height:29px;
	background-image:url(img/ti_m.png);
	margin:0px;
	font-family: "ＭＳ Ｐ明朝", "細明朝体";
	font-size: 19px;
	font-weight: bold;
	padding-top: 9px;
    }

.contents11{
	float:left;
	width:15px;
	height:38px;
	background-image:url(img/ti_r.png);
	margin:0px;
    }
	
.contents12{
	float:left;
	width:181px;
	height:auto;
	margin:0px;
    }
	
.contents13{
	float:left;
	width:503px;
	height:auto;
	margin:0px;
    }
	
.contents14{
	float:left;
	width:634px;
	height:auto;
	padding-bottom:10px;
	margin:0px;
    }
	
.contents15{
	float:left;
	width:307px;
	height:auto;
	margin:0px;
    }
	
.contents16{
	float:left;
	width:307px;
	height:auto;
	margin:0px;
	padding-left: 20px;
    }

.contents17{
	float:left;
	width:20px;
	height:auto;
	margin:0px;
	color: #003399;
    }

.contents18{
	float:left;
	width:287px;
	height:auto;
	margin:0px;
    }

.contents19{
	float:left;
	width:634px;
	height:auto;
	background-color:#E7F7FE;
	margin:0px 0px 80px;
	padding: 25px;
    }

/*--------------------------------------------------------*/

.contents20
    {
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding: 0px;
	}
	
.contents21
    {
	float:left;
	width:289px;
	height:auto;
	margin:0px;
	padding: 18px 0px 0px;
	}
	
.contents22
    {
	float:left;
	width:387px;
	height:auto;
	margin:0px;
	padding-left: 8px;
	}	
		
.contents23
    {
	float:left;
	width:387px;
	height:auto;
	margin:0px;
	}
	

.contents24
    {
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom:20PX;
	}


/*相続税の税務調査を知る
--------------------------------------------------------*/

.contents25{
	float:left;
	width:656px;
	height:47px;
	background-image:url(img/ti02.png);
	font-family: "ＭＳ Ｐ明朝", "細明朝体";
	font-weight: bold;
	color:#FFFFFF;
	margin:0px;
	padding-left: 28px;
	padding-top: 20px;
	letter-spacing: 0.1em;
    }

.contents26{
	float:left;
	width:670px;
	height:29px;
	background-image:url(img/ti03.png);
	font-family: "ＭＳ Ｐ明朝", "細明朝体";
	font-size: 19px;
	font-weight: bold;
	margin:0px;
	padding-left: 14px;
	padding-top: 9px;
    }

.contents27{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom: 5px;
    }
	
.contents28{
	float:left;
	width:20px;
	height:auto;
	margin:0px;
    }
	
.contents29{
	float:left;
	width:664px;
	height:auto;
	margin:0px;
    }

.contents30{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom:10px;
    }


.contents31{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom:80px;
    }

.contents32{
	float:left;
	width:35px;
	height:auto;
	margin:0px;
    }
	
.contents33{
	float:left;
	width:649px;
	height:auto;
	margin:0px;
    }
	
.contents34{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-top:10px;
	text-align: right;
    }

.contents35{
	float:left;
	width:90px;
	height:auto;
	margin:0px;
    }
	
.contents36{
	float:left;
	width:594px;
	height:auto;
	margin:0px;
	padding-bottom:10px;
    }

.contents37{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom:50px;
    }
	
.contents38{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
    }
	
/*相続税の税務調査を行う先はどのように選ばれるのか
--------------------------------------------------------*/	

.contents39{
	float:left;
	width:20px;
	height:auto;
	margin:0px;
    }
	
.contents40{
	float:left;
	width:664px;
	height:auto;
	margin:0px;
    }
	
.contents41{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom:5px;
    }
	
.contents42{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom:10px;
	font-size: 18px;
	line-height: 24px;
	color: #4F1A03;
    }


/*相続税の税務調査でチェックされること
--------------------------------------------------------*/	

.contents43{
	float:left;
	width:25px;
	height:auto;
	font-size: 18px;
	line-height: 24px;
	color: #4F1A03;
	margin:0px;
    }
	
.contents44{
	float:left;
	width:658px;
	height:auto;
	font-size: 18px;
	line-height: 24px;
	color: #4F1A03;
	margin:0px;
    }

/*相続税の税務調査が行われるまでの流れ
--------------------------------------------------------*/	

.contents45{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom:10px;
	font-size: 18px;
	line-height: 24px;
	color: #4F1A03;
	font-weight: bold;
    }



/*3/27
--------------------------------------------------------*/	

.contents46{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom:15px;
    }



/*12/09
--------------------------------------------------------*/	
.side_menu09
    {
	float: left;
	width: 226px;
	height: auto;
	padding-top: 5px;
	font-size: 13px;
	margin-top: 0px;
	margin-right: auto;
	margin-bottom: 0px;
	margin-left: auto;
	line-height: 18px;
	text-align: justify;
    }
	
	
/*16_08/06
--------------------------------------------------------*/	

.contents47{
	float:left;
	width:684px;
	height:auto;
	margin:0px;
	padding-bottom:40px;
    }
	
.contents48{
	float: left;
	width: 636px;
	height: auto;
	margin: 0px;
	padding:20px;
	border: 4px solid #caa291;
	background-color: #fef8e4;
    }

.contents49{
	float: left;
	width: 636px;
	height: auto;
	padding-bottom:20px;
	margin: 0px;
    }
	
.contents50{
	float: left;
	width: 636px;
	height: auto;
	padding-bottom:5px;
	margin: 0px;
    }
	
.contents51{
	float: left;
	width: 20px;
	height: auto;
	margin: 0px;
    }

.contents52{
	float: left;
	width:616px;
	height: auto;
	margin: 0px;
    }

.contents53{
	float: left;
	width: 636px;
	height: auto;
	padding-bottom:30px;
	margin: 0px;
    }
	
.contents54{
	float: left;
	width: 636px;
	height: auto;
	margin: 0px;
    }