/*_________________________________________

	Cascading Style Sheets for [税理士法人熊代事務所]
	written by F-326
	F2Graphics
	www.f2graphics.com
___________________________________________*/

body{ padding: 0; font-family: 'ＭＳ Ｐゴシック','Osaka', 'Arial','Helvetica','sans-serif'; }

h1, h2, h3, h4, h5, h6 { margin: 0; padding: 0;}

/*COMMON PAGE SET */
#logo {margin-top: 4px; margin-left: 8px;}
#logo01 {margin-top: 25px;}
#catch01 {margin-top: 1px; margin-left: 9px;}
#add {margin-top: 30px; margin-left: 23px;}
#global { margin-left: 18px;}
#copyarea {width:735;}
#btpagetop {width:510; margin-top: 40px;}
#pagetit01 {margin-top: 20px; margin-left: 15px;}
#subtit01 {margin-top: 20px; margin-left: 27px;}
#subtit02 {margin-top: 40px; margin-left: 27px;}
#contentstxt01 {width:480; margin-top: 3px; margin-left: 29px;}
#rightset01 {margin-top: 18px; margin-left: 8px;}
#rightset02 {margin-top: 5px; margin-left: 7px;}
#rightset03 {margin-top: 15px; margin-left: 7px;}
#righttxt01 {width:190;margin-top: 5px; margin-left: 7px;}
#righttxt02 {width:190;margin-top: 1px; margin-left: 7px;}

/*TOP PAGE SET */
#navi01 {margin-top: 10px; margin-left: 23px; margin-bottom: 5px;}
#navi02 {margin-top: 1px; margin-left: 23px; margin-bottom: 0px;}
#navi03 {margin-top: 6px; margin-left: 23px; margin-bottom: 0px;}
#navi04 {margin-top: 7px; margin-left: 21px; margin-bottom: 0px;}
#navi05 {margin-top: 10px; margin-left: 32px; margin-bottom: 0px;}
#navi06 {margin-top: 10px; margin-left: 42px; margin-bottom: 0px;}
#navi07 {margin-top: 10px; margin-left: 52px; margin-bottom: 0px;}
#navi08 {margin-top: 10px; margin-left: 62px; margin-bottom: 0px;}
#navi09 {margin-top: 10px; margin-left: 72px; margin-bottom: 0px;}
#navitxt {width:195; margin-top: 5px; margin-left: 17px;}
#topset01 {margin-top: 46px; margin-left: 21px;}
#topset02 {margin-top: 10px; margin-left: 30px;}
#topset03 {margin-top: 22px; margin-left: 0px;}
#topset07 {margin-top: 0px; margin-left: 18px;}
#topset08 {margin-top: 3px; margin-left: 19px;}
#topset09 {margin-top: 3px; margin-left: 25px;}
#topset10 {margin-top: 15px; margin-left: 15px;}

/*OFFICE OUTLINE PAGE SET */
#offset01 {margin-top: 3px; margin-left: 29px;}
#offset0101 {margin-top: 7px; margin-left: 29px;}
#offset02 {width:477; margin-top: 5px; margin-left: 32px;}
#offset03 {width:477; margin-top: 3px; margin-left: 32px;}
#offset04 {width:477; margin-top: 15px; margin-left: 32px;}
#offph01 {margin-top: 5px; margin-left: 6px;}

/*PRACTICE AREAS PAGE SET */
#pratxt01 {width:455; margin-top: 3px;}
#pratxt02 {width:455; margin-top: 15px;}

/*CHARGE PAGE SET */
#chaset01 {margin-top: 10px; margin-left: 8px;  margin-bottom: 10px;}
#chaset02 {width:470; margin-top: 1px; margin-left: 33px;}

/*CONTACTS PAGE SET */
#conset01 {margin-top: 7px; margin-left: 5px;  margin-bottom: 5px;}
#contxt01 {margin-top: 5px; margin-left: 5px;}

/*LINKS PAGE SET */
#linset01 {width:475; margin-top: 20px; margin-left: 29px;}
#linset02 {width:475; margin-top: 10px; margin-left: 29px;}


/* FORM SET */
form{ margin: 0; padding: 0;}

/* DIV&P SET */
div { margin-top: 0px; margin-bottom: 0px;}
p { margin-top: 0px; margin-bottom: 0px;}

#list001 { margin-top: 1px;}
#list002 { margin-top: 2px;}
#list003 { margin-top: 3px;}
#list004 { margin-top: 4px;}
#list01 { margin-top: 5px;}
#list006 { margin-top: 6px;}
#list007 { margin-top: 7px;}
#list008 { margin-top: 8px;}
#list009 { margin-top: 9px;}
#list02 { margin-top: 10px;}
#list011 { margin-top: 11px;}
#list012 { margin-top: 12px;}
#list013 { margin-top: 13px;}
#list014 { margin-top: 14px;}
#list03 { margin-top: 15px;}
#list04 { margin-top: 20px;}
#list05 { margin-top: 25px;}
#list06 { margin-top: 30px;}
#list07 { margin-top: 35px;}
#list08 { margin-top: 40px;}
#list09 { margin-top: 45px;}
#list10 { margin-top: 50px;}

#bottom001 { margin-bottom: 1px;}
#bottom002 { margin-bottom: 2px;}
#bottom003 { margin-bottom: 3px;}
#bottom004 { margin-bottom: 4px;}
#bottom01 { margin-bottom: 5px;}
#bottom02 { margin-bottom: 10px;}
#bottom03 { margin-bottom: 15px;}
#bottom04 { margin-bottom: 20px;}
#bottom05 { margin-bottom: 25px;}

#left001 { margin-left: 1px;}
#left002 { margin-left: 2px;}
#left003 { margin-left: 3px;}
#left004 { margin-left: 4px;}
#left01 { margin-left: 5px;}
#left006 { margin-left: 6px;}
#left007 { margin-left: 7px;}
#left008 { margin-left: 8px;}
#left009 { margin-left: 9px;}
#left02 { margin-left: 10px;}
#left03 { margin-left: 15px;}
#left04 { margin-left: 20px;}
#left05 { margin-left: 25px;}



/* LINK SET */
:focus, :active { outline: 0px }

a:link {text-decoration: underline; color: #990000;}
a:visited {text-decoration: underline; color: #990000;}
a:active {text-decoration: underline; color: #666666;}
a:hover {text-decoration: none; color: #990000;}

a.objlinks:link {text-decoration: underline; color: #666666;}
a.objlinks:visited {text-decoration: underline; color: #666666;}
a.objlinks:active {text-decoration: underline; color: #666666;}
a.objlinks:hover {text-decoration: none;color: #999999;}

a.objlinks01:link {text-decoration: underline; color: #333333;}
a.objlinks01:visited {text-decoration: underline; color: #333333;}
a.objlinks01:active {text-decoration: underline; color: #666666;}
a.objlinks01:hover {text-decoration: none;color: #990000;}

a.objglobal:link {text-decoration: none; color: #999999;}
a.objglobal:visited {text-decoration: none; color: #999999;}
a.objglobal:active {text-decoration: underline; color: #999999;}
a.objglobal:hover {text-decoration: underline;color: #ffffff;}