/*共通*/
body{
	margin:0px;
	padding:0px;
	font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
	font-size:12px;
	line-height:2em;
	text-align:left;
	color:#333333;
}

p{
	margin:0px;
}

.fl{
	float:left;
}

.clear{
	clear:both;
}

.b{
	font-weight:bold;
}

.blu{
	color:#003399;
	text-decoration:underline;
}

.blu0{
	color:#003399;
}

.sky{
	color:#003366;
}

.red{
	color:#993300;
	font-weight:bold;
}

.red2{
	color:#FF3333;
	font-weight:bold;
}

.cha{
	color:#CC6633;
	font-weight:bold;
}

.gray{
	color:#666666;
}

.green{
	color:#006600;
	font-weight:bold;
}


a:link, a:visited {
	color:#0066cc;
	text-decoration: none;
}
a:hover, a:active {
	color:#FF9900;
	text-decoration: underline;
}

ul{
	margin:5px ;
	padding-left:7px;
}

li{
	font-size:10px;
	list-style-type:none;
}

.next{
	font-size:10px;
	color:#666666;
	text-align:center;
	font-weight:bold;
}

.t8{
	font-size:8px;
}

.t9{
	font-size:9px;
}

.t10{
	font-size:10px;
}

.t11{
	font-size:11px;
}

.t13{
	font-size:13px;
}

.t14{
	font-size:14px;
}

.t15{
	font-size:15px;
}

.t16{
	font-size:16px;
}

.t18{
	font-size:18px;
}

.t24{
	font-size:24px;
}

.t36{
	font-size:36px;
}

/*段組*/

#layout{
	width:786px;
	padding:0 6px;
	margin:0 auto;
}


/*Header内*/
#header{
	width:786px;
	margin:0 auto;
	background:url(../images/side.gif) repeat-y;
}

.Had{
	text-align:right;
	font-weight:bold;
	color:#666666;
}

.Wimg{
	width:798px;
	margin:0 auto;
}

#mainArea{
	width:786px;
	margin:0 auto;
}

/*Leftbody内*/

#leftbody{
	width:584px;
	margin:0px;
	padding:0 10px 0 0;
	background:url(../images/side_l.gif) repeat-y;
	float:left;
}

#Lbox1{
	width:524px;
	margin:10px auto;
}
#Lbox2{
	width:550px;
	margin:0 auto;
}

#Lbox3{
	width:520px;
	margin:0 auto;
}

#Lboxm,#Lboxm1,#Lboxm1_m,#Lboxm2{
	border-color:#666666;
	border-width:1px;
	border-style:solid;
	background-color:#CCFF99;
	padding:5px;
	float:left;
	line-height:1.5em;
}

#Lboxm1,#Lboxm1_m{
	width:258px;
	height:80px;
}

#Lboxm1_m{
	margin:0 10px 0 0;
}

#Lboxm2{
	width:540px;
	margin:0px;
}

/*Leftbody　コンテンツ内*/

.subtitle{
	font-size:16px;
	font-weight:bold;
	line-height:2.5em;
}

#Cbox,#Cbox2{
	border-color:#666666;
	border-width:1px;
	border-style:solid;
	background-color:#FFFFCC;
	padding:10px;
	line-height:1.3em;
	width:528px;
}

#Cbox2{
	width:450px;
	margin:0 auto;
}

/*Leftbodyコンテンツ内＿用語定義*/

#box1_1,#box1_2{
	width:244px;
	padding:2px;
	margin:0px;
	background-color:#FFFF99;
	float:left;
	border-color:#666666;
	border-width:1px;
	border-style:solid;
	font-size:11px;
	line-height:1.3em;
}

#box1_2{
	background-color:#CCFFCC;
}

#box2_1,#box2_2{
	width:100px;
	padding:2px;
	margin:0px;
	background-color:#FFFF99;
	text-align:center;
	float:left;
	border-color:#666666;
	border-width:1px;
	border-style:solid;
	font-size:11px;
	line-height:1.3em;
}

#box2_2{
	background-color:#FFFFFF;
}

#box3_1,#box3_2{
	width:60px;
	padding:2px;
	margin:0px;
	background-color:#FFFF99;
	text-align:center;
	float:left;
	border-color:#666666;
	border-width:1px;
	border-style:solid;
	font-size:11px;
	line-height:1.3em;
}

#box3_2{
	background-color:#FFFFFF;
}

/*Leftbodyコンテンツ内＿特定同族株式等の相続時清算課税の特例*/


#Lboxm3{
	width:518px;
	padding:0px;
	margin:0px;
	background-color:#FFFFFF;
	border-color:#666666;
	border-width:1px;
	border-style:solid;
}

#Lboxm4,#Lboxm5,#Lboxm6,#Lboxm7,#Lboxm8,#Lboxm4_2,#Lboxm5_2,#Lboxm6_2,#Lboxm7_2,#Lboxm8_2{
	width:74px;
	padding:2px;
	background-color:#FFFF99;
	float:left;
	font-size:11px;
	line-height:1.3em;
	margin:0px;
	border-color:#666666;
	border-width:1px;
	border-style:solid;
	height:130px;
}

#Lboxm4,#Lboxm5,#Lboxm6,#Lboxm7,#Lboxm8{
height:75px;
}

#Lboxm5,#Lboxm5_2{
	width:16px;
}

#Lboxm6,#Lboxm6_2{
	background-color:#CCFF99;
}

#Lboxm7,#Lboxm7_2{
	width:146px;
	background-color:#66CCCC;
}

#Lboxm8,#Lboxm8_2{
	width:96px;
	background-color:#66CCCC;
}

#Lboxm4_2,#Lboxm5_2,#Lboxm6_2,#Lboxm7_2,#Lboxm8_2{
	background-color:#FFFFFF;
}

/*Rightbody内*/

#rightbody{
	width:192px;
	margin:0px;
	padding:0px;
	background:url(../images/side_r.gif) repeat-y;
	float:left;
}

#Rbox{
	width:175px;
	margin:0 auto;
	line-height:1.2em;
}

.ad{
	font-weight:bold;
}


/*Footer*/

#footer{
	width:798px;
	text-align:center;
	margin:0 auto;
	clear:both;
	font-weight:bold;
	color:#999999;
}