* {
	margin:0;
	padding:0;
}

body{
	font-family:"メイリオ","ＭＳ Ｐゴシック";
	background:#fff url(images/back.jpg) repeat-x top left;
	line-height:130%;
}

h2{
	background-color:#000;
	color:#fff;
	font-size:120%;
	border-bottom:3px solid #70D0FF;
	margin-bottom:10px;
	line-height:130%;
	padding:5px 0 5px 20px;
}

table{
	border-collapse:collapse;
}

table th{
	font-weight:normal;
	text-align:left;
}

em{
	font-style:normal;
	color:#418624;
}

a {
	color:#0072ff;
}

a:hover{
	color:#cc0000;
}

.err{
	color:#ff0000;
	font-size:90%;
	display:block;
}

img{
	border:none;
}

dt{
	font-weight:bold;
}

#rap{
	margin:0 auto;
	width:950px;
	background:#fff;
	border-left:1px solid #ccc;
	border-right:1px solid #ccc;
}

#header{
	background:#fff;
	height:100px;
}

#header #logo{
	position:absolute;
	margin-left:25px;
	margin-top:-20px;
}

#header .welcome{
	background:url(images/welcome.jpg) repeat-x top left;
	height:22px;
	line-height:22px;
	padding:0 5px;
	position:absolute;
	color:#fff;
	font-size:90%;
	margin-top:25px;
	margin-left:380px;
}

#header #symbol{
	position:absolute;
	margin-left:800px;
	margin-top:20px;
}


#header #top{
	background:#fff url(images/header.jpg) repeat-x top left;
	text-align:right;
	padding:15px 0 0;
}
#header #top #topnavi{
	width:925px;
}

* html body #top #topnavi
,*+html body #top #topnavi{
	padding-right:23px;
}

#header #top #topnavi li{
	list-style-type:none;
	display:inline;
}


#header #top a{
	color:#000;
	text-decoration:none;
	font-size:80%;
	padding:3px;
}

#header #top .quickLink{
	position: absolute;
	background:#0c8db3;
	z-index:100;
	text-align:left;
	display:none;
	border-bottom:1px solid #ccc;
	border-right:1px solid #ccc;
	margin-left:730px;
	margin-top:-5px;
}
* html body #header #top .quickLink{
	margin-left:-112px;
	margin-top:19px;
}
*+html body #header #top .quickLink{
	margin-left:-112px;
	margin-top:19px;
}

#header #top .quickLink p{
	display:block;
}
#header #top .quickLink p a{
	padding:4px 10px;
	display:block;
	border:none !important;
	color:#fff;
	font-size:80%;
}


#header #top .quickLink p a:hover{
	background:#12bdef;
}
#header #top a:hover{
	color:#cc0000;
}

#header #top a#ctl00_Header_lnkLink:hover{
	color:#fff;
}

#header #logo{
	text-align:right;
	margin-right:20px;
}

#header .description{
	margin-left:120px;
}

#header #headMenu a{
	color:#000;
	text-decoration:none;
}

#headerCatch{
	clear:both;
}

#footer{
	clear:both;
	background:#fff url(images/footer.jpg) repeat-x top left;
	height:39px;
	padding-top:15px;
	margin-top:15px;
}

#footer *{
	color:#fff;
	font-size:90%;
	text-decoration:none;
	text-align:center;
	clear:both;
}

#cont{
	background:#fff;
}

/* HOME */
#home{
	width:900px;
	margin:0 auto;
}
#home #main{
	width:650px;
	float:left;
	margin-bottom:15px;
}
#home #main #catch{
	height:235px;
	background:url(images/main.jpg) no-repeat top left;
	text-indent:-9999px;
}

#home #main #simpleMenu{
	margin-top:15px;
	background:#f0f0f0;
	width:650px;
	height:275px;
}

* html body #home #main #simpleMenu{		/* huck for IE6 */
	width:650px;
}

* html body #home #main #simpleMenu ul li{		/* huck for IE6 */
	margin-right:8px;
}


#home #main #simpleMenu #simtitle{
	background:url(images/simback_top.jpg) no-repeat top left;
	height:36px;
	text-indent:-9999px;
}
#home #main #simpleMenu ul{
	padding:10px 0 10px 10px;
	list-style-type:none;
}
#home #main #simpleMenu ul li{
	float:left;
	margin-right:0px;
	margin-bottom:5px;
}
#home #main #simpleMenu ul li a{
	display:block;
	width:208px;
	height:104px;
	text-indent:-9999px;
}

#home #main #simpleMenu ul li#simple1 a{
	background:#fff url(images/simple1.png) no-repeat top left;
}

#home #main #simpleMenu ul li#simple2 a{
	background:#fff url(images/simple2.png) no-repeat top left;
}

#home #main #simpleMenu ul li#simple3 a{
	background:#fff url(images/simple3.png) no-repeat top left;
}

#home #main #simpleMenu ul li#simple4 a{
	background:#fff url(images/simple4.png) no-repeat top left;
}

#home #main #simpleMenu ul li#simple5 a{
	background:#fff url(images/simple5.png) no-repeat top left;
}

#home #main #simpleMenu ul li#simple6 a{
	background:#fff url(images/simple6.png) no-repeat top left;
}

#home #main #simpleMenu ul li#simple1 a:hover{
	background:#fff url(images/simple1_h.png) no-repeat top left;
}

#home #main #simpleMenu ul li#simple2 a:hover{
	background:#fff url(images/simple2_h.png) no-repeat top left;
}

#home #main #simpleMenu ul li#simple3 a:hover{
	background:#fff url(images/simple3_h.png) no-repeat top left;
}

#home #main #simpleMenu ul li#simple4 a:hover{
	background:#fff url(images/simple4_h.png) no-repeat top left;
}

#home #main #simpleMenu ul li#simple5 a:hover{
	background:#fff url(images/simple5_h.png) no-repeat top left;
}

#home #main #simpleMenu ul li#simple6 a:hover{
	background:#fff url(images/simple6_h.png) no-repeat top left;
}

#side{
	float:left;
	width:200px;
	margin-left:15px;
}

#side #data li{
	margin:0 0 3px 0px;
	list-style-type:none;
}


#side #data li a{
	display:block;
	width:230px;
	height:43px;
	text-indent:-9999px;
}

#side #data li#fpc a{
	background:#fff url(images/fpc.jpg) no-repeat top left;
}

#side #data li#fpz a{
	background:#fff url(images/fpz.jpg) no-repeat top left;
}

#side #data li#stats a{
	background:#fff url(images/stats.jpg) no-repeat top left;
}

#side #data li#revision a{
	background:#fff url(images/revision.jpg) no-repeat top left;
}

#side #data li#link a{
	background:#fff url(images/link.jpg) no-repeat top left;
}

#side #data li#fpc a:hover{
	background:#fff url(images/fpc.jpg) no-repeat top right;
}

#side #data li#fpz a:hover{
	background:#fff url(images/fpz.jpg) no-repeat top right;
}

#side #data li#stats a:hover{
	background:#fff url(images/stats.jpg) no-repeat top right;
}

#side #data li#revision a:hover{
	background:#fff url(images/revision.jpg) no-repeat top right;
}

#side #data li#link a:hover{
	background:#fff url(images/link.jpg) no-repeat top right;
}

#side #loan{
	margin:15px 0 0 0px;
}
#side #loan a{
	text-indent:-9999px;
	display:block;
	width:230px;
	height:68px;
	background:#fff url(images/loan.jpg) no-repeat top left;
}

#side #loan a:hover{
	background:#fff url(images/loan.jpg) no-repeat top right;
}

#lifecf a{
	text-indent:-9999px;
	display:block;
	width:228px;
	height:100px;
	background:#fff url(images/lifeplan.jpg) no-repeat top left;
}

#lifecf a:hover{
	background:#fff url(images/lifeplan.jpg) no-repeat top right;
}

#lifecf{
	font-size:90%;
	width:228px;
	margin:10px 0 0 0px;
}
#lifecf p{
	margin-top:5px;
}

#Aboutus,#policy{
	margin-bottom:10px;
	font-size:90%;
}

#Aboutus table{
	margin-left:30px;
}

#Aboutus table th{
	font-weight:normal;
}
#Aboutus table th, #Aboutus table td{
	text-align:left;
	padding:3px 8px;
	vertical-align:top;
	border:1px solid #ccc;
}
#Aboutus table th{
	background:#f0f0f0;
}
#Aboutus table td table.exec *{
	border:none;
	background:#fff;
}

#Aboutus table td table.exec th{
	text-align:right;
}


#policy{
	width:900px;
	margin:0 auto;
}

#policy dt{
	margin-top:5px;
}

#policy dd{
	margin-left:15px;
	margin-bottom:10px;
}

#policy dd p{
	text-indent:10px;
}

#simple,#lifeplan{
}

#simple h2,#fpcalc h2{
	background:#000 url(images/vs.gif) no-repeat top left;
	padding-left:50px;
	width:900px;
}	

#simple h3{
	font-size:160%;
	font-weight:normal;
}

#simple #intro{
	margin:0 20px;
}

#simple #case{
	width:850px;
	margin:0 auto 10px;
}
#simple #case table{
	width:850px;
}

#simple #case table td{
	padding:5px 10px;
}
#simple #case table td #kaisetu{
	padding-top:5px;
	font-size:80%;
}
#simple #case table td #kaisetu span{
	padding:10px;
	background:#fbf99f;
}

#simple #case table td #kaisetu img{
	vertical-align:middle;
	margin-bottom:5px;
}

#simple #case table td#image{
	width:236px;
	text-align:center;
}


#lifeplan #swfArea {
	width:938px;
	margin:0 auto;
	background:#fff;
}

#simple #swfArea{
	width:938px;
	margin:10px auto 0;
	background:#fff;
}

#fpCalc{
	width:930px;
	margin:0 auto;
	font-size:90%;
	background:#fff;
}

#fpMenu{
	width:250px;
	float:left;
	padding-right:10px;
	background:#fff;
}

#fpMenu li{
	margin-left:40px;
	line-height:150%;
}

#fpMenu li a{
	text-decoration:none;
}
#calc{
	width:650px;
	background:#fff;
	padding-left:10px;
	border-left:1px solid #ccc;
	float:left;
}


.txtbox{
	border-width:1px;
	border-style:solid;
	border-top-color:#666;
	border-left-color:#ccc;
	border-right-color:#ccc;
	border-bottom-color:#ccc;
	text-align:right;
	width:80px;
	padding:5px;
	margin-right:5px;
	font-size:130%;
	font-family:Arial;
}
.txtbox_focus{
	border-width:1px;
	border-style:solid;
	border-top-color:#399cb9;
	border-left-color:#add8e6;
	border-right-color:#add8e6;
	border-bottom-color:#add8e6;
	text-align:right;
	width:80px;
	padding:5px;
	margin-right:5px;
	font-size:100%;
	background:#f9f8b8;
	font-size:130%;
	font-family:Arial;
}

.lblAnswer{
	color:#cc0000;
	font-size:130%;
	margin:0 3px;
	font-family:Arial;
}


p#func,p#func2{
	text-align:center;
	padding:10px 0;
}

p#func .btnCalc{
	background:url(images/btnCalc.jpg) repeat-x top left;
	width:130px;
	height:40px;
	font-size:130%;
	font-family:メイリオ;
	border:1px solid #ccc;
}

p#func .btnCalcHover{
	background:url(images/btnCalcHover.jpg) repeat-x top left;
	width:130px;
	height:40px;
	font-size:130%;
	font-family:メイリオ;
	border:1px solid #5BB7E5;
}

p#func .btnCalcDown{
	background:url(images/btnCalcDown.jpg) repeat-x top left;
	width:130px;
	height:40px;
	font-size:130%;
	font-family:メイリオ;
	border:1px solid #5BB7E5;
}

#ansTop{
	width:650px;
	height:60px;
	background: url(images/ansBackTop.jpg) no-repeat top left;
	text-indent:-9999px;
}

#ansMiddle{
	width:650px;
	background:url(images/ansBackMiddle.jpg) repeat-y top left;
}

#ansMiddle #answer{
	width:592px;
	margin:0 auto;
	line-height:180%;
}

#ansBottom{
	width:650px;
	height:30px;
	background:url(images/ansBackBottom.jpg)  no-repeat top left;
	margin-bottom:20px;
}

#question table{
	width:640px;
	margin:10px auto;
}


#ansBottom table th{
	white-space:nowrap;
}
#question table td.input{
	padding:5px 0;
	text-align:right;
	white-space:nowrap;
}

caption{
	white-space:nowrap;
}

.fpAnsTb{
	margin:0 auto 10px;
}

.fpAnsTbTotal{
	margin:0 auto;
}

.fpAnsTb th,.fpAnsTbTotal th{
	text-align:center;
	background:#469df5;
	color:#fff;
	border:1px solid #fff;
	padding:3px 5px;
}
.fpAnsTb td,.fpAnsTbTotal td{
	border:1px solid #ccc;
	padding:3px 5px;
}

hr{
	color:#64ae40;
	margin:5px 0;
}
.ansindex{
	padding:10px 0 5px;
}
.ansindex span{
	border-left:3px solid #cc0000;
	border-top:1px solid #f0f0f0;
	border-right:1px solid #ccc;
	border-bottom:1px solid #ccc;
	padding:2px 8px 2px 5px;
	font-size:90%;
	line-height:100%;
}

.fpQuesTb{
	margin:0 0 10px 40px;
	border:1px solid #ccc;
}
.fpQuesTb th{
	text-align:center;
	background:#469df5;
	color:#fff;
	border-right:1px solid #fff;
	border-left:1px solid #fff;
}
.fpQuesTb th,.fpQuesTb td{
	padding:3px 5px;
	text-align:center;
}
.fpQuesTb td{
	border:1px solid #ccc;
}

ul.fphelp{
	list-style-type:none;
	margin:0;
}

.fphelp a{
	text-decoration:none;
	color:#333;
}
ul.fphelp{
	background:url(images/tools_back.png) no-repeat top left;
	width:649px;
	height:30px;
	line-height:30px;
	padding-left:10px;
}

ul.fphelp li a#save{
	background:url(images/icon_save.png) no-repeat center left;
	padding:5px 5px 2px 18px;
}

ul.fphelp li a#save:hover{
	text-decoration:underline;
}

ul.fphelp li a#func2{
	background:url(images/icon_help.png) no-repeat center left;
	padding:5px 5px 2px 18px;
}

ul.fphelp li a#func2:hover{
	text-decoration:underline;
}

ul.fphelp li{
	display:inline;
}



ul.fphelp li ul{
	display: none;
	position:absolute;
	background:#fff;
	border:1px solid #ccc;
	list-style-type:none;
	padding:0;
	margin-top:-6px;
}

* html ul.fphelp li ul,*+html ul.fphelp li ul{
	margin-top:25px;
	margin-left:-100px;
}


ul.fphelp li ul li a{
	display:block;
	padding:3px 5px;
}

ul.fphelp li ul li a:hover{
	border:none;
	background:#D1EFFF;
}

.fpAbout{
	background:#646466;
	padding:5px 10px;
	color:#fff;
}

.select{
	border-width:1px;
	border-style:solid;
	border-top-color:#666;
	border-left-color:#ccc;
	border-right-color:#ccc;
	border-bottom-color:#ccc;
	padding:5px;
	margin-right:5px;
	font-size:130%;
}

.select_focus{
	border-width:1px;
	border-style:solid;
	border-top-color:#399cb9;
	border-left-color:#add8e6;
	border-right-color:#add8e6;
	border-bottom-color:#add8e6;
	padding:5px;
	margin-right:5px;
	font-size:130%;
	background:#f9f8b8;
}

.lnkHelp{
	cursor:help;
}

.fpAnsTbGen{
	margin:0 auto 10px;
}

.fpAnsTbGen th,.fpAnsTbGen td{
	padding:3px 5px;
	border:2px solid #fff;
}

.zeith{
	background:#f0f0f0;
}

.genth{
	text-align:center;
	background:#469df5;
	color:#fff;
	border:1px solid #ccc;
}

.nonecolor{
	border:0px solid #ccc !important;
}

.gemtotal{
	text-align:center;
	background:#fef3d8;
	color:#fff;
	border:1px solid #ccc;
}

.supple{
	color:#418624;
	font-size:90%;
}

.calcWarning{
	color:#ff0000;
	display:block;
}

#linkPage ul, #sitemap ol{
	margin-left:50px;
}

#login{
	width:400px;
	margin:0 auto;
	padding:20px;
	background:#fff url(images/header.jpg) repeat-x top left;
	border:1px solid #ccc;
}

#login h1{
	text-indent:-9999px;
	background:url(images/hyaakun.gif) no-repeat top left;
	width:336px;
	height:72px;
	margin:10px auto;
}

#login #loginForm p{
	margin-bottom:10px;
	font-size:100%;
}
#login #loginForm p input{
	font-size:130%;
	font-family:Georgia;
	padding:3px;
}

#contact{
	margin-left:40px;
}

#contact .err{
	display:block;
}

#contact input{
	padding:3px;
}

#contact th,#contact td{
	padding:3px 8px;
	vertical-align:top;
}

#contact .send{
	margin-left:200px;
	margin:10px 0 0 200px;
}

#contact textarea{
	padding:3px;
}

#contact th{
	background:#f0f0f0;	
}

#tools{
	margin-left:40px;
}

#tools #toolNavi{
	border-bottom:2px solid #17addf;
	margin-bottom:10px;
	padding-bottom:3px;
	width:880px;
}

#tools .grdTool{
	width:880px;
}

#tools .grdTool td{
	padding:4px 3px;
	font-size:90%;
	border-bottom:1px solid #ccc;
	vertical-align:top;
}

#tools .grdTool .lnkFile{
	text-align:right;
}

#news{
	width:880px;
	margin-left:40px;
	font-size:90%;
}

#news .grdNews .title{
	background:#f0f0f0;
	padding:3px 5px;
	border-bottom:1px solid #ccc;
	font-weight:bold;
	font-size:100%;
}

#news .grdNews .description{
	padding:5px 0 ;
	margin:0 20px 20px;
}

#news .grdNews .description .link{
	text-align:right;
}

#news .grdNews .description .link a{
	padding:1px 2px;
	background :#68b12c;
	color:#fff;
	font-size:80%;
	border:2px solid #a7de7a;
	margin:2px;
	text-decoration:none;
}

#news .grdNews .description .link a:hover{
	background :#a7de7a;
}

#news .grdNews .pager a,#news .grdNews .pager span{
	font-size:100%;
	padding:5px;
	border:1px solid #ccc;
	display:block;
	width:20px;
}

#news .grdNews .pager a{
	background:#68b12c;
	color:#fff;
	text-decoration:none;
}

#news .grdNews .pager a:hover{
	background:#a7de7a;
}

#news .grdNews .pager table td{
	padding:5px;
}

/* 税制改正・統計データ */
#contents{
	padding:5px 20px;
	line-height:130%;
}

#contents img{
	margin:10px;
}

#contents ul,#contents ol,#contents dl{
	margin:10px 0;
}

#contents li,#contents dd{
	margin-left:40px;
	margin-bottom:10px;
}

#contents h3{
	font-weight:bold;
	font-size:110%;
}

#contents strong{
	color:#cc0000;
	font-weight:normal;
}

#contents table{
	border-collapse:collapse;
	margin:10px;
}

#contents table th{
	background:#D6C4A3 url(images/thead.jpg) repeat-x top left;
}

#contents table th,#contents table td{
	border:1px solid #9d9786;
	padding:5px 20px;
	text-align:center;
}

#contents #tabWrap {
	height: 40px;
}
#contents #tabWrap ul {
	width: 900px;
	height: 40px;
	margin:0 !impomtant;
	padding-right:10px;
	list-style-type:none;
	background: url(images/tab_bottom.gif) 0 repeat-x;
}
#contents #tabWrap ul li {
	float: left;
	width: 120px;
	height: 40px;
	margin: 0 5px 0 0;
	line-height: 40px; /* テキストの上下位置を中央ぞろえに */
	text-align: center;
	border-left:1px solid #999;
	border-right:1px solid #999;
}
#contents #tabWrap ul li a {
	display: block;
	width: 120px;
	height: 40px;
	background-repeat: no-repeat;
	background-position: 0 0;
	text-decoration:none;
}
#contents #tabWrap ul li a:hover {
	background-position: bottom left !important;
}

#contents #tabWrap ul li a.selected {
	background-position: bottom left !important;
	color:#000;
	font-weight:bold;
	text-decoration:none;
}

#contents #tabWrap ul li#tab_kinri a { 
	background: url(images/tab-1.jpg);
}
#contents #tabWrap ul li#tab_yatin a {
	background: url(images/tab-2.jpg);
}
#contents #tabWrap ul li#tab_toti a {
	background: url(images/tab-3.jpg);
}
#contents #tabWrap ul li#tab_kensetu a {
	background: url(images/tab-4.jpg);
}
#contents #tabWrap ul li#tab_tyoki a {
	background: url(images/tab-5.jpg);
}

#statsCont #tyoki table th{
	white-space:nowrap;
}

#statsCont #tyoki table td table th{
	white-space:normal;
}
#statsCont #tyoki table td table td{
	white-space:nowrap;
}

#statsCont #tyoki table th,#statsCont #tyoki table td{
	padding:5px;
}

#statsCont #tyoki table td table{
	width:330px;
	font-size:80%;
}
#contents #statsCont{
	clear:left;
	padding:10px 20px;
	border-left:1px solid #999;
	border-right:1px solid #999;
	border-bottom:1px solid #999;
}

#preloadedImages {
   width: 0px;
   height: 0px;
   display: inline;
   background-image: url(images/simple1_h.png);
   background-image: url(images/simple2_h.png);
   background-image: url(images/simple3_h.png);
   background-image: url(images/simple4_h.png);
   background-image: url(images/simple5_h.png);
   background-image: url(images/simple6_h.png);
}