@charset "UTF-8";
/* CSS Document */
/*下層ページ共通クラス*/

body {
	margin: 0 auto;
	width: 100%;
	font-size: 14px;
	font-family : "Hiragino Kaku Gothic Std", "ヒラギノ角ゴ Std W3",  "Meiryo", "メイリオ", sans-serif;
	color: #333333;
	background-color: #f2f6f9;
	}

#bodyBackCircle {
	width: 100%;
	background-image: url("../images/tax_back_circle.png");
	background-repeat: no-repeat;
	background-position: top center;
	}

.floatClear {
	clear:both;
	}

.marginLRAuto {
	margin: 0 auto;
	}

.textHidden {
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
	}

/**/
/*  HeaderArea Start  */
/**/

/*ヘッダーロゴ*/

#headLogoArea {
	width: 960px;
	margin: 0 auto;
	padding-bottom: 35px;
	text-align: left;
	position: relative;
	z-index: 10;
	}

#headLogoArea .headTopTxt {
	width: 960px;
	font-size: 10px;
	text-align: left;
	padding-top: 6px;
	}

/*#headLogoArea .headOfficeName {
	width: 225px;
	height: 26px;
	font-size: 18px;
	line-height: 26px;
	text-align: right;
	margin-top: 38px;
	margin-bottom: 6px;
	letter-spacing : 0.2em;
	background-image: url("../images/head_icon_logo_mini.png");
	background-repeat: no-repeat;
	background-size: 26px 26px;
	float: right;
	}*/
#headLogoArea .headOfficeName {
	width: 305px;
	height: 38px;
	text-align: right;
	margin-top: 38px;
	margin-bottom: 6px;
	background:url("../images/head_icon_logo_mini.png") no-repeat 0px 6px;
	background-repeat: no-repeat;
	background-size: 26px 26px;
	float: right;
	}

#headLogoArea .headTel {
	clear: both;
	width: 318px;
	height: 31px;
	margin-top: 8px;
	margin-right: 1px;
	margin-left: 641px;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
	background-image: url("../images/head_tax_tel.png");
	background-repeat: no-repeat;
	}

#headLogoArea .headMail {
	width: 318px;
	height: 31px;
	margin-right: 1px;
	margin-left: 641px;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
	background-image: url("../images/head_tax_mail.png");
	background-repeat: no-repeat;
	}

#headLogoArea .headLogo {
	width: 288px;
	height: 135px;
	position: absolute;
	left: 21px;
	bottom: 7px;
	z-index: 10;
	}

/*ヘッダーメインイメージ*/

#headImgArea {
	width: 100%;
	min-width: 960px;
	height: 230px;
	overflow: hidden;
	background-color: #d0e5f4;
	background-image: url("../images/head_tit_back.jpg");
	background-repeat: no-repeat;
	background-position: top center;
	}

#headTitArea {
	width: 960px;
	height: 230px;
	text-align: left;
	margin-left: auto;
	margin-right: auto;
	}

/**/
/*  HeaderArea End  */
/**/



/**/
/*  contentsArea Start  */
/**/

#contentsArea {
	width: 960px;
	margin-top: 30px;
	margin-left: auto;
	margin-right: auto;
	text-align: left;
	overflow: hidden;
	}

/*メインコンテンツ部分*/

#mainContArea {
	width: 646px;
	margin-left: 28px;
	text-align: left;
	float: right;
	}

/*ぱんくず*/

#panUl {
	width: 646px;
	padding-bottom: 22px;
	text-align: left;
	overflow: hidden;
	}

#panUl li {
	height: 15px;
	font-size: 12px;
	color: #212121;
	padding-left: 13px;
	background-image: url("../images/pan_icon_arrow.png");
	background-repeat: no-repeat;
	background-position: left center;
	float: left;
	}

#panUl li a {
	color: #212121;
	}

#panUl .panLiHome {
	padding-left: 22px;
	margin-right: 24px;
	background-image: url("../images/pan_icon_home.png");
	background-repeat: no-repeat;
	background-position: left center;
	}

#panUl li a:hover {
	text-decoration: underline;
	}

/*サイドエリア部分*/

#sideArea {
	width: 286px;
	float: right;
	}

/*サイドナビ*/

.sideNavArea {
	width: 286px;
	padding-bottom: 30px;
	overflow: hidden;
	background-color: #f8fbfd;
	background-image: url("../images/side_nav_line.png");
	background-repeat: no-repeat;
	background-position: bottom center;
	}

#sideNavTit {
	width: 286px;
	height: 18px;
	margin: 0px;
	padding: 0px;
	text-indent:100%;
	white-space:nowrap;
	overflow:hidden;
	background-image: url("../images/side_nav_tit.png");
	background-repeat: no-repeat;
	}

.sideNavArea ul {
	padding-left: 34px;
	}

.sideNavArea ul li {
	background-image: url("../images/head_nav_icon_off.png");
	background-repeat: no-repeat;
	background-position: center left;
	text-align: left;
	margin-top: 30px;
	font-size: 16px;
	line-height: 16px;
	}

.sideNavArea ul li:hover {
	background-image: url("../images/head_nav_icon_on.png");
	}

.sideNavArea ul li a {
	display: block;
	margin: 0;
	padding-left: 20px;
	color: #212121;
	-webkit-transition: all 0.3s ease;
	-moz-transition: all 0.3s ease;
	-o-transition: all 0.3s ease;
	transition: all  0.3s ease;
	}

.sideNavArea ul li a:hover {
	color: #9BC3DA;
	}

/*サイドバナー*/

.sideBnrArea {
	width: 286px;
	margin-top: 27px;
	}

.sideBnrArea li {
	width: 286px;
	height: 102px;
	margin-bottom: 18px;
	}

/**/
/*  contentsArea End  */
/**/



/**/
/*  footerArea Start  */
/**/

#footerArea {
	clear: both;
	width: 100%;
	margin-top: 99px;
	}

/*フッターナビ部分*/

.footNavArea {
	width: 100%;
	height: 210px;
	background-color: #8eadc1;
	}

.footNavUl {
	width: 960px;
	padding-top: 49px;
	margin-left: auto;
	margin-right: auto;
	overflow: hidden;
	}

.footNavUl h4 {
	color: #ffffff;
	text-align: left;
	line-height: 14px;
	padding-left: 15px;
	background-image: url("../images/foot_nav_icon_off.png");
	background-repeat: no-repeat;
	background-position: center left;
	}

.footNavUl .taxList {
	width: 220px;
	margin-left: 9px;
	float: left;
	}

.footNavUl .officeList {
	width: 220px;
	margin-left: 76px;
	float: left;
	}

.footNavUl .relatedSitesList {
	width: 210px;
	margin-left: 60px;
	float: left;
	}

.footNavUl ul li {
	color: #ffffff;
	text-align: left;
	font-size: 12px;
	line-height: 12px;
	margin-top: 8px;
	margin-left: 8px;
	background-image: url("../images/foot_nav_asterisk_off.png");
	background-repeat: no-repeat;
	background-position: center left;
	}

.footNavUl ul li:hover {
	background-image: url("../images/foot_nav_asterisk_on.png");
	}

.footNavUl ul li a {
	color: #ffffff;
	display: block;
	padding-left: 17px;
	-webkit-transition: all 0.3s ease;
	-moz-transition: all 0.3s ease;
	-o-transition: all 0.3s ease;
	transition: all  0.3s ease;
	}

.footNavUl ul li a:hover {
	color: #406781;
	}

/*フッターコピーライト部分*/

.footCopyright {
	clear: both;
	width: 960px;
	font-size: 12px;
	margin-top: 15px;
	margin-left: auto;
	margin-right: auto;
	padding-bottom: 40px;
	}

/**/
/*  footerArea End  */
/**/