body {
	font-family:Roboto, "Droid Sans", "游ゴシック体", "Yu Gothic", "YuGothic", "ヒラギノ角ゴ ProN W3", "Hiragino Kaku Gothic ProN", "メイリオ", Meiryo, sans-serif
}
#wrap {
	width:100%;
	min-width:960px;
}
#hd {
	width:960px;
	margin:0 auto;
	overflow:hidden;
	padding:30px 0;
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex;
	-webkit-box-pack:justify;
	-webkit-justify-content:space-between;
	-ms-flex-pack:justify;
	justify-content:space-between
}
#hd h1 {
	width:300px
}
#hd h1 img {
	width:100%
}
#hd h1.en {
	width:250px
}
#hd h1.en img {
	width:100%
}
#hd .language ul {
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex
}
#hd .language ul li {
	margin-left:5px
}
#hd .language ul li a {
	display:block;
	color:#fff;
	background: #217F32;
	padding:2px 15px;
	text-decoration:none;
	border: 1px solid #114019;
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease;
}
#hd .language ul li a:hover {
	border:1px solid #114019;
	background:#fff;
	color:#114019;
}
#nav_bg {
	background: -moz-linear-gradient(top, rgba(103, 167, 255,1) 0%, rgba(89,138,255,1) 100%);
	background: -webkit-linear-gradient(top, rgba(103, 167, 255,1) 0%,rgba(89,138,255,1) 100%);
	background: linear-gradient(to bottom, rgba(103, 167, 255,1) 0%,rgb(89, 138, 255) 100%);
	width:100%;
	min-width:960px;
	border-top: 1px solid #3771fb;
	border-bottom: 1px solid #3771fb;
}
#nav_bg .nav {
	width:960px;
	margin:0 auto;
	overflow:visible;
}
#nav_bg .nav ul {
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex;
	z-index:1000;
}
#nav_bg .nav ul li {
	width:calc(100% / 5);
	position:relative;
	border-right:1px solid rgba(242, 242, 242, 0.3);
	border-left:1px solid rgba(242, 242, 242, 0.3);
}
#nav_bg .nav ul li a {
	display:block;
	font-weight:bold;
	color:#fff;
	text-align:center;
	text-decoration:none;
	padding:15px 0;
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease;
	text-shadow: 1px 1px 1px #666;
}
#nav_bg .nav ul li:first-child {
	border-left:1px solid rgba(242, 242, 242, 0.3);
}
#nav_bg .nav ul li:hover a {
	background:#fff;
	color: #303F9F;
	text-shadow: none;
}
#nav_bg .nav ul li.current-menu-item, #nav_bg .nav ul li.current-menu-parent {
	background:#fff
}
#nav_bg .nav ul li.current-menu-item a, #nav_bg .nav ul li.current-menu-parent a {
	color: #303F9F;
	text-shadow: none;
}
#nav_bg .nav ul ul {
	display:none;
	width:100%;
	position:absolute;
	top:100%;
	left:0
}
#nav_bg .nav ul ul li {
	width:100%;
	border:none !important
}
#nav_bg .nav ul ul li a {
	background:rgba(0, 0, 0, 0.7) !important;
	padding:10px;
	text-decoration:none;
	color:#fff !important;
	display:block;
	border:none;
	border-bottom:1px solid rgba(255, 255, 255, 0.4)
}
#nav_bg .nav ul ul li.current-menu-item {
	background:rgba(0, 0, 0, 0.5) !important
}
#nav_bg .nav ul ul li.current-menu-item a {
	color:#003166
}
#nav_bg .nav ul ul li ul {
	position:absolute;
	top:0px;
	left:100%
}
#nav_bg .nav ul ul li ul li {
	width:100%
}
#nav_bg .nav ul ul li ul li a {
	border-left:1px solid rgba(255, 255, 255, 0.4)
}
.menu-trigger {
	display:none
}
#con {
	width:100%;
	min-width:960px;
	overflow:hidden;
	margin-top:20px;
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex;
	-webkit-flex-wrap:wrap;
	-ms-flex-wrap:wrap;
	flex-wrap:wrap;
	-webkit-box-pack:center;
	-webkit-justify-content:center;
	-ms-flex-pack:center;
	justify-content:center
}
#main {
	width:720px
}
#main ol, #main ul {
	padding:5px 0px 5px 25px
}
#main ul {
	list-style-type:disc
}
#main ol li, #main ul li {
	padding:5px 0px
}
#main table {
	margin:10px 0px
}
#main table th, #main table td {
	padding:5px
}
#main img {
	max-width:100%;
	height:auto
}
#main a img {
	display:inline-block;
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease
}
#main a img:hover {
	opacity:0.7
}
#main h1 {
	font-size:1.7em;
	font-weight:bold;
	line-height:1.4em;
	color:#fff;
	padding:0.7em;
	margin:0 0 25px 0;
	background: -moz-linear-gradient(top, rgba(103, 167, 255,1) 0%, rgba(89,138,255,1) 100%);
	background: -webkit-linear-gradient(top, rgba(103, 167, 255,1) 0%,rgba(89,138,255,1) 100%);
	background: linear-gradient(to bottom, rgba(103, 167, 255,1) 0%,rgb(89, 138, 255) 100%);
	border: 3px double #dfdfdf;
}
#main h2 {
	position: relative;
	margin:24px 0 14px 0;
	padding:0.5em 0 0.4em 2em;
	font-size:1.3em;
	border: 1px solid #ccc;
	border-top: 3px solid #3771fb;
	background: -webkit-linear-gradient(top, #fff 0%, #f0f0f0 100%);
	background: linear-gradient(to bottom, #fff 0%, #f0f0f0 100%);
	box-shadow: 0 -1px 0 rgba(255, 255, 255, 1) inset;
}
#main h2::after {
	position: absolute;
	top: 0.67em;
	left: .6em;
	z-index: 2;
	content: '';
	width: 10px;
	height: 10px;
	border: 3px solid #50c2f6;
	border-radius: 100%
}
#main h3 {
	font-size:1.1em;
	font-weight:bold;
	padding:1px 0 1px 10px;
	margin:12px 0 8px 0;
	border-left:4px solid #50c2f6
}
#side {
	width:220px
}
#side h2 {
	font-size:1.1em;
	font-weight:normal;
	text-align:center;
	padding:5px;
	margin:0 0 6px 0;
	border: 1px solid #ccc;
	border-top: 3px solid #3771fb;
	background: -webkit-linear-gradient(top, #fff 0%, #f0f0f0 100%);
	background: linear-gradient(to bottom, #fff 0%, #f0f0f0 100%);
	box-shadow: 0 -1px 0 rgba(255, 255, 255, 1) inset;	
}
#side #sidenav {
	width:100%
}
#side #sidenav a {
	width:100%;
	padding:8px 6px 8px 23px;
	display:block;
	text-decoration:none;
	background:url(../images/sidenav_icon.png) no-repeat 6px center;
	font-size:12px;
	color:#000000;
	border-bottom:dotted 1px #cccccc;
	text-shadow:2px 2px 2px rgba(0, 0, 0, 0.1)
}
#side #bnr {
	width:100%
}
#side #bnr li {
	margin-bottom:4px
}
#side #bnr li a {
	width:100%;
	padding:10px 10px 10px 30px;
	border:1px solid #333;
	border-radius:3px;
	display:block;
	text-decoration:none;
	background:url(../images/bnr_bg.png) no-repeat 8px center;
	font-size:12px;
	color:#333;
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease
}
#side #bnr li a:hover {
	opacity:0.5
}
#side #contact {
	margin-bottom:20px
}
#side #contact p {
	padding:5px 10px
}
#side #contact a.form {
	display:block;
	margin:0 10px 10px 10px;
	padding:2px;
	background: #217F32;
	color:#fff;
	text-align:center;
	text-decoration:none;
	border: 1px solid #114019;
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease;
}
#side #contact a.form:hover {
	background:#fff;
	color:#114019;
	font-weight: bold;
}
#center {
	width:10px;
	margin:0 10px 0 0;
	border-right:1px solid #dddddd
}
.ft_language {
	display:none
}
#ft {
	margin-top:15px;
	padding-top:15px;
	padding-bottom:20px;
	color:#FFF;
	font-size:13px;
	text-align:center;
	background: -moz-linear-gradient(top, rgba(103, 167, 255,1) 0%, rgba(89,138,255,1) 100%);
	background: -webkit-linear-gradient(top, rgba(103, 167, 255,1) 0%,rgba(89,138,255,1) 100%);
	background: linear-gradient(to bottom, rgba(103, 167, 255,1) 0%,rgb(89, 138, 255) 100%);
}
#i_img {
	width:960px;
	margin: 20px auto 0;
	box-shadow:0 10px 10px rgba(0, 0, 0, 0.05);
	overflow:hidden
}
#i_news {
	height:300px;
	overflow:auto
}
#i_news table {
	width:100%
}
#i_news table tr {
	border-bottom:1px dotted #cccccc
}
#i_news table td {
	vertical-align:top;
	font-size:0.9em;
	padding:10px;
	white-space:nowrap
}
#i_news table td:first-child {
	background:url(../images/news_icon.png) 5px 18px no-repeat;
	padding-left:20px;
	width:140px
}
#i_news table td:last-child {
	white-space:normal
}
#page-top {
	position:fixed;
	bottom:20px;
	right:20px;
	font-size:0.9em;
	background:rgba(255, 255, 255, 0.8);
	text-decoration:none;
	border: 1px solid #217F32;
	color: #217F32;
	padding:10px;
	text-align:center;
	display:block;
	border-radius:5px;
}
#tax_calendar {
	margin: 0 0 30px;
}
#tax_calendar a {
	display: block;
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease;
}
#tax_calendar a:hover {
	opacity:0.7
}

.tax_accountant_list {
	margin: 0 0 20px;
	padding: 0 0 20px;
	border-bottom: 1px dotted #CCC;
}
.tax_accountant_list:last-child {
	border-bottom: none;
}
.tax_accountant_list .tax_accountant_img {
	float: left;
	border:3px solid #fff;
	margin: 0 10px;
	padding: 3px;
	box-shadow:0 0 3px rgba(0, 0, 0, 0.2);
}
.tax_accountant_list table {
	width: 530px;
	height: 173px;
	margin: 0 0 0 180px!important;
    border-top: 1px solid #D7D7D7;
    border-left: 1px solid #D7D7D7;
}
.tax_accountant_list table th {
	width: 140px;
	padding: 10px!important;
	border-right: 1px solid #D7D7D7;
    border-bottom: 1px solid #D7D7D7;
    background: #ecf5fa;
	text-align: left;
    font-weight: bold;
}
.tax_accountant_list table td {
	padding: 10px!important;
	border-right: 1px solid #D7D7D7;
    border-bottom: 1px solid #D7D7D7;
    vertical-align: middle;
}


.staff_list {
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex;
	-webkit-flex-wrap:wrap;
	-ms-flex-wrap:wrap;
	flex-wrap:wrap;
	margin: 10px 0 20px;
	padding: 0!important;
}
.staff_list li {
	width:calc(100% / 4 - 20px);
	margin: 0 10px 10px;
	list-style: none;
}
.staff_list li img {
	width: 100%;
	border:3px solid #fff;
	padding: 3px;
	box-shadow:0 0 3px rgba(0, 0, 0, 0.2);
	text-shadow:1px 1px 4px rgba(0, 0, 0, 0.2);
}
.staff_list li span {
	display: block;
	margin: 10px 0 0;
	text-align: center;
}



.staff_list02 {
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex;
	-webkit-flex-wrap:wrap;
	-ms-flex-wrap:wrap;
	flex-wrap:wrap;
	margin: 10px 0 20px;
	padding: 0!important;
}
.staff_list02 li {
	width:calc(100% / 4 - 20px);
	margin: 0 10px 10px;
	list-style: none;
}
.staff_list02 li img {
	width: 70%;
	border:3px solid #fff;
	padding: 3px;
	box-shadow:0 0 3px rgba(0, 0, 0, 0.2);
	text-shadow:1px 1px 4px rgba(0, 0, 0, 0.2);
}
.staff_list02 li span {
	display: block;
	margin: 10px 0 0;
	text-align: center;
}


.office_list {
	display:-webkit-box;
	display:-webkit-flex;
	display:-ms-flexbox;
	display:flex;
	-webkit-flex-wrap:wrap;
	-ms-flex-wrap:wrap;
	flex-wrap:wrap;
	margin: 10px 0 20px;
	padding: 0!important;
}
.office_list li {
	width:calc(100% / 4);
	list-style: none;
}
.office_list li a {
	display:block;
	color:#fff;
	font-size: 1.2em;
	font-weight:bold;
	text-align:center;
	text-decoration:none;
	border:3px solid #fff;
	margin: 0 10px 10px;
	padding: 3px;
	-webkit-transition:All 0.5s ease;
	transition:All 0.5s ease;
	box-shadow:0 0 3px rgba(0, 0, 0, 0.2);
	text-shadow:1px 1px 4px rgba(0, 0, 0, 0.2);
}
.office_list li a img {
	width: 100%
}