* { margin:0px; padding:0px; border:0px; }

body { font-size:10pt; color:#404040; font-family:"Arial" , "Times New Roman" , "Verdana",  Osaka, Times, Helvetica; margin:0 0 0 30; }
body.main { margin-right:360px; background:no-repeat url("bg_cloud.jpg"); }

a:link    { text-decoration:none; color: blue; }
a:visited { text-decoration:none; color: blue; }
a:active  { text-decoration:none: underline; color: orangered; }
a:hover   { text-decoration:none: underline; color: orangered; }

p { text-align:left; margin:0 0 20 0; }
p.top { font-size:27pt; letter-spacing:10px; margin: 30 0 0 20; }
p.small { font-size:10pt; color:#444444; margin-bottom:0px; }
p.small2 { font-size:8pt; color:#444444; margin-bottom:0px; margin-top:10px; }
span.link { border:dashed 1px #CC0000; padding:5px; background-color:#FFF0F0; }

p.none { margin:0 0 20 0; }
h1 { border-bottom:solid 2px #1272D1; font-weight:bold; font-size:32px; padding: 0 0 5 0; margin:60 0 30 0; text-align:left; letter-spacing:8px; color:#012D4E; }
p.h1_menu { text-align:right; width:700px; margin-top:-20px; }

h2 { border-left:solid 10px darkred; font-weight:bold; font-size:18px; padding:2 0 1 8; text-align:left; margin-left:0px; margin-bottom:20px;}
h3 { font-size:11pt; margin:20 0 15 0px; }


/***入口版面***/
body.default { text-align:center; margin-top:55px; background:url("bg0.gif"); }
div.default { width:754px; margin:auto; }
*html div.default_in { border:1px solid #8F9DC2; margin-bottom:12px; width:752px; }
div.default_in { border:1px solid #8F9DC2; margin-bottom:12px; width:750px; }

*html p.default { text-align:left; font-size:8pt; color:#5B6997; }
p.default { text-align:left; font-size:9pt; color:#5B6997; }

/***main***/
div.title { margin-left:0px; }

/***copyright***/
*html p.copyright { background-color:#DBE9F2; color:#336699; font-size:8pt; padding:15px; font-family:"Arial"; border-bottom:solid 10px #74A3BE; margin:30 8 0 -30px; }
p.copyright { background-color:#DBE9F2; color:#336699; font-size:9pt; padding:15px; font-family:"Arial"; border-bottom:solid 10px #74A3BE; margin:30 8 0 -30px; }

/***copyright***/
p.submenu { text-align:right; margin:-20 0 30 0px; }

/***看不見***/
span.none { display:none; }

/***表格***/
table { border-bottom: 1px solid #d4d2c6; border-right: 1px solid #d4d2c6; border-top:5px solid #d4d2c6; font-size:13; margin-bottom:30px; width:90%; }
th,td { border-left: 1px solid #d4d2c6; border-top: 1px solid #d4d2c6; padding:10px; text-align: left; }
th { background-color: #e2dfd3; color:#5f5a4e; text-align:center; padding:15px; }
caption { border-left:solid 15px #d4d2c6; font-weight:bold; font-size:12pt; padding:5px; margin-bottom:20px; text-align:left; }

table.50 { width:50%; }

td.center { text-align:center; }

td.g { background-color: #f4f3ee; }
td.g_center { background-color: #f4f3ee; text-align:center; }

/***選項***/
div.gotop { position:absolute; z-index:2; margin:370 0 0 250;}

div.forfreechange { font: 0px/0px sans-serif; clear: both; display: block; }

/***列表選項***/
ol { margin-left:25px; }
ul { margin-left:25px; }

li { margin-bottom:15px; }
li.dl { border-bottom:1px solid #B79F9D; padding-bottom:7px; margin-bottom:7px; }

/***法***/
p.pb { padding-left:52px; text-indent:-52px; margin-bottom:10px; }
p.pb_1 { padding-left:78px; text-indent:-26px; margin-bottom:10px; }
p.pb_2 { padding-left:65px; text-indent:-65px; margin-bottom:10px; }
p.pb_21 { padding-left:92px; text-indent:-26px; margin-bottom:10px; }
p.small_summary { text-align:right; font-size:9pt; color:gray; }

/***gotop***/
iframe.rightmenu { width:360px; height:610px; position:absolute; z-index:2; }
div.rightmenu { text-align:right; }

p.gotop { text-align:right; margin:60 20 0 0px; font-weight:bold; letter-spacing:5px; }

/***record***/
p.record01 { margin-left:27px; }
p.record02 { margin:0 0 0 40px; }

/***image***/
img.img01 { margin:0 7 0 0px; float:left; }
p.img { margin-bottom:7px; }