/* Global
----------------------------------------------------------*/
body {color:#333333;}
img {border:0px;}

h1,h2,h3,h4,h5,h6 {color:#333333;}
strong {color:#333333;}
em {color:#333333;}
u {color:#333333;}
blockquote {color:#0000ff; font-weight: bold;}

/* body
----------------------------------------------------------*/
* {margin:0; padding:0;}
body {font-size:0.8em; color:#333; text-align:center; background: url(images/bg_top.gif) repeat-x;}
#container {text-align:left; margin:0 auto; width:800px; background: url(images/bg.gif) repeat-y;}

/* header
----------------------------------------------------------*/
#header {display:block; background:#fff url(images/header_flame02.gif) top no-repeat;}
#header_bottom {height:20px; background: url(images/header_bottom.gif) bottom no-repeat;}
#header img {position:relative; left:36px;}
#header #flash_top {position:relative; left:37px;}
#header embed {display:block;}
#banner {display:block; position:relative; top:18px; left:1px; height:108px; background: url(new_banner02.gif) top no-repeat;}
#banner #site-title img {position:absolute; margin:10px 0px 10px 20px;}
#banner #site-title {float:left; font-size:1.7em; padding:50px 50px 0px 50px; font-family:Arial, Helvetica, sans-serif; display:block; }
#banner #site-title a {text-decoration:none; color:#fff;}
#banner #info {float:right; padding:20px 50px 0px 50px; font-size:0.9em; font-family:Arial, Helvetica, sans-serif; font-weight:bold; line-height:100%; color:#fff;}
#banner #info span {color:#97a43b;}
#banner #info p {margin:5px 0 0 0;}
#banner #info a {text-decoration:none;}
#mainmenu {display:block; height:47px; position:relative; left:1px; background:url(images/menu_back01.gif) top no-repeat;}
#mainmenu ul {padding:0px 40px; font-family:Arial, Helvetica, sans-serif;}
#mainmenu ul li {display:block; float:left; padding:15px 5px;}
#mainmenu ul li a {padding:0 10px; text-decoration:none; font-weight:bold; color:#333;}
#mainmenu ul li a:hover {padding:13px 9px; background:url(images/menu_hover01.gif) center 0px no-repeat; border-left:solid 1px #e7e9e7; border-right:solid 1px #e7e9e7; color:#ddedf0; font-weight:bold;}
*html #mainmenu ul li a {padding:0 10px; text-decoration:none; font-weight:bold; color:#333;}
*html #mainmenu ul li a:hover {padding:15px 9px 11px 9px; background:url(images/menu_hover01.gif) center 0px no-repeat; border-left:solid 1px #e7e9e7; border-right:solid 1px #e7e9e7; color:#ddedf0; font-weight:bold;}

/* center
----------------------------------------------------------*/
#center {}
*html #center {margin-top:-5px; height:1%; width:800px; background:#fff url(images/bg.gif) repeat-y;}

/* content
----------------------------------------------------------*/
#content {clear:both; float:left; width:585px;}
#content .sec {margin:0; clear:both;}

#main {padding:0 40px 0 60px;}
#main ul li {list-style:none;}
#main ul li h2 {margin:0px; font-size:1.3em; font-family:Arial, Helvetica, sans-serif; padding:0 0 0 20px; background:url(images/mark01.gif) 0 1px no-repeat;}
#main .entry-link h2 a {font-weight:bold; text-decoration:none; padding:0px; color:#333;}
#main ul li .entry-body {margin:10px 0px 1em 20px;}
#main ul li .entry-body p ,#main .entry-more p {font-size:0.9em; line-height:150%; padding:0px 0 20px 0px;}
#main ul li .entry-body ul ,#main .entry-more ul {margin-left:2em;}
#main ul li .entry-body ol li ,#main .entry-more ol li {margin:10px 0 0 2em; list-style:decimal;}

#main ul li .entry-body .table_left {float:left; padding:60px 10px;}
#main ul li .entry-body .table_left img {padding:2px; border:solid 1px #eee;}
#main ul li .entry-body .table_right dl {margin:0 0 30px 0;}
#main ul li .entry-body .table_right dt {float:left; width:70px; padding:10px; color:#aaa;}
#main ul li .entry-body .table_right dd {padding:10px;}
#main ul li .entry-body .table_box dl {}
#main ul li .entry-body .table_box dt {float:left; width:100px; padding:10px 10px 10px 0px; color:#aaa;}
#main ul li .entry-body .table_box dd {padding:10px;}
#main hr {margin:10px 0 20px 0; border-top:dotted 1px #ccc; border-left:0px; border-bottom:0px; border-right:0px;}

#main ul li .entry-body .iflame-list ul li {float:left; margin:0 5px 20px 5px;}
#main ul li span.clear {display:block; clear:left;}

#main .site-map ul {line-height:150%; margin-left:2em;}
#main .site-map ul li {margin-top:1em; list-style:circle;}
#main .site-map ul ul li {margin-top:0em;}

#main ul li .entry-body .button {display:block; text-align:center; padding:12px 10px; background:url(http://www.21tax-low.com/images/button01.gif) center 0px no-repeat; font-weight:bold;}
#main ul li .entry-body .button a {text-decoration:none; color:#333;}
#main ul li .entry-body .button a:hover {padding:13px 15px; background:url(http://www.21tax-low.com/images/button01_hover.gif) center 0px no-repeat; border-left:solid 1px #fff; border-right:solid 1px #fff; color:#fff; font-weight:bold;}

#main dl dt {font-weight: bold;}
#main dl dd {padding: 5px 0px 10px 10px;}

/* menu
----------------------------------------------------------*/
#menu {float:right; width:165px; padding:0px 50px 0 0px; background:url(images/content_head.gif) top no-repeat;}
#menu .sec {margin:0; padding:0;}
#menu h2 {margin:0px; padding:0 0 10px 0px; font-size:1.3em; font-family:Arial, Helvetica, sans-serif;}
#menu ul {margin:0 0 20px 0px;}
#menu ul li {margin:0 0 0 15px; list-style:outside;}
#menu p {margin:0 0 20px 0px}

#info ul {float:right; margin:10px 10px 0 0px;}
#info ul li {float:right; list-style:none; width:105px; margin:0px 0 0 10px; padding:5px 0px 5px 5px; background:url(images/button02.gif) no-repeat;}


/* footer
----------------------------------------------------------*/
#footer {clear:both; width:800px; height:65px; font-size:0.9em; text-align:center; background:url(images/footer_back01.gif) 1px bottom no-repeat; color:#fff;}
#footer #powered {color:#fff; padding:15px;}
#footer #powered a {text-decoration:none; color:#ddd;}



/* Extra
----------------------------------------------------------*/
em {font-weight: bold; text}
.yellowbox {padding: 10px; background-color: #ffff7d; border: 2px solid #ed8500; font-size: 12px;}
.cp1 {font-weight: bold; color: #ff0f00;}
.em01 {font-weight: bold; color: #ff0f00;}
.em02 {font-weight: bold; font-size: 16px; color: #ff0f00;}
.em03 {font-weight: bold; color: #0000ff;}




h4
   {
    border-top:solid 1px #00ff00;     /* 上側の罫線 */
    border-bottom:solid 1px #00ff00;  /* 下側の罫線 */
    background-color:#ccffcc;         /* 背景色 */
    text-align:center;                /* 文字を中央表示 */
    padding-top:3px;                   /* 上部から文字までの距離 */
    width:300px;                       /* 全体の幅 */
   }