body {
margin: 0px 0px 0px 0px;
/*background-color: #4984B2;*/
text-align: center;
}

a {
text-decoration: underline;
}

a:link {
color: #8FABBE;
}

a:visited {
color: #8FABBE;
}

a:active {
color: #8FABBE;
}

a:hover {
color: #006699;
}

h1, h2, h3,h4 {
margin: 0px;
padding: 0px;
font-weight: normal;
}

#container {
line-height: 140%;
margin-right: auto;
margin-left: auto;
text-align: left;
padding: 0px;
width: 800px;
background-color: #FFFFFF;
border: 1px solid #FFFFFF;
}

/*---------------top_bar------------------*/



/*#top_bar {
width:785px;
font-family: Verdana, Arial, sans-serif;
color: #666666;
height:100px;
background-color: #FFFFFF;
text-align: left;
padding: 15px 0px 15px 15px;
padding-bottom:8px;
border-bottom: 5px solid #B9DDF6;
}

#top_bar_01 {
float:left;
margin-bottom:10px;
}

#fla {

float:left;
margin:0px;
padding:0px;
}

#top_bar img {
padding-top:25px;
padding-left:25px;
float:left;
}


#top_bar h1 {

color:#4682B4;
font-weight:bold;
line-height: 150%;
font-size: 12px;
text-align: left;
margin:0px;
margin-left:450px;
padding:25px 10px 0px 0px;;
}

#top_bar p {
color:#4682B4;
font-weight:normal;
font-size: 12px;
text-align: left;
margin:0px;
margin-left:445px;
padding:20px 10px 0px 0px;;
}

.top_nav {
float:left;
background-image:url(/sozai/top_icon0.gif); 
background-repeat:no-repeat;
width:476px;
height:15px;
margin-left:20px;
padding:0px;
}

#top_bar img.top_bar {
float:left;
border:0px;
margin:0px;
padding:1px 0px 0px 12px;
}
.top_img {
margin-left:28px;
}
#under_bar {
margin-top:3px;
border-top: 5px solid #4984B2;
}*/


/*------------仮----------------*/

#top_bar {
width:785px;
font-family: Verdana, Arial, sans-serif;
color: #666666;
height:100px;
background-color: #FFFFFF;
text-align: left;
padding: 15px 0px 15px 15px;
padding-bottom:18px;
border-bottom: 5px solid #B9DDF6;
}

#top_bar_01 {
float:left;
margin-bottom:0px;
}

#fla {

float:left;
margin:0px;
padding:0px;
}

#top_bar img {
padding-top:25px;
padding-left:25px;
float:left;
}


#top_bar h1 {

color:#4682B4;
font-weight:bold;
line-height: 150%;
font-size: 12px;
text-align: left;
margin:0px;
margin-left:450px;
padding:25px 10px 0px 0px;;
}

#top_bar p {
color:#4682B4;
font-weight:normal;
font-size: 12px;
text-align: left;
margin:0px;
margin-left:445px;
padding:20px 10px 0px 0px;;
}

.top_nav {
float:left;

width:776px;
height:15px;
margin-left:0px;
padding:0px;
}

#top_bar img.top_bar {
float:left;
border:0px;
margin:0px;
padding:1px 0px 0px 0px;
}
.top_img {
margin-left:25px;
margin-top:15px;
}

#under_bar {
margin-top:2px;
border-top: 5px solid #4984B2;
}
/*------------仮----------------*/


/*---------------センター------------------*/

#center {
float: right;
width: 580px;
overflow: hidden;
margin-top:10px;
}

.content {
padding: 15px 20px 5px 20px;
background-color: #FFFFFF;
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
}

#root {
text-align: left;
font-weight:normal;
color: #666666;	
margin: 0px;
padding:0px 0px 10px 0px;
list-style-type: none;
background-color:#FFFFFF;	
} 

#root ul {
margin:0px;
padding:0px;
} 


#root li {
list-style-type: none;	  
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size:12px;		
margin:0px;
padding:0px;
/*line-height: 100%;*/
}




.content h2 {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 14px;
text-align: left;
font-weight: bold;
margin-bottom: 10px;
margin-top:30px;
padding:0px 0px 3px 10px;
border-left: 5px solid #4984B2;
border-bottom: 1px solid #4984B2;
}

.content h3 {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: small;
text-align: left;
font-weight: bold;
margin-bottom: 10px;
}
.content_01_2 {
margin-top:20px;
border-bottom: 1px dashed #666666;
width:100%;
float:left;
}
div.content div.content_01 h3{
color:#ffffff;
background:url(http://www.jtaxs.com/sozai/back-title.jpg) no-repeat;
width:540px;
height27px;
padding-left:10px;
padding-top:2px;
padding-bottom:8px;
}
div.content div.content_01_2 h3{
color:#ffffff;
background:url(http://www.jtaxs.com/sozai/back-title.jpg) no-repeat;
width:540px;
height27px;
padding-left:10px;
padding-top:2px;
padding-bottom:8px;
}

.content p {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
font-weight: normal;
line-height: 150%;
text-align: left;
margin-bottom: 10px;
}

.content blockquote {
line-height: 150%;
}

.content li {
line-height: 150%;
}

.content_01 {
margin-top:20px;
border-bottom: 1px dashed #666666;
}

.content_01 h2 {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 15px;
text-align: left;
font-weight: bold;
margin-bottom: 10px;
padding:0px 0px 3px 10px;
border-left: 5px solid #4984B2;
border-bottom: 1px solid #4984B2;
}

.content_01 ul {
margin:10px 0px 15px 0px;
padding:0px;
}

.content_01 li {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
text-align: left;
list-style-type: none;
font-weight: bold;
padding:5px 0px 3px 25px;
background: transparent url(http://japantax.sakura.ne.jp/sozai/icon_01.gif) no-repeat;
background-position:0% 75% ;
}

.content_01 p {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px:;
font-weight: normal;
line-height: 150%;
text-align: left;
margin-bottom: 10px;
padding-left:25px;
}

.content_01 h4 {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
text-align: left;
font-weight: bold;
margin-bottom: 10px;
padding:0px;
}

.content p.posted {
color: #999999;
font-family: Verdana, Arial, sans-serif;
font-size: x-small;
border-top: 1px solid #999999;
text-align: left;
margin-bottom: 25px;
line-height: normal;
padding: 3px;
}

.under_left {
width: 540px;
overflow: hidden;
margin-top:20px;
}

.under_left h3 {
color: #FFFFFF;
font-family: "ＭＳ ゴシック", "Osaka－等幅";
font-size: 12px;
text-align: left;
font-weight: bold;
padding:2px 0px 3px 20px;
background: transparent url(http://japantax.sakura.ne.jp/sozai/center_bar_01.gif) no-repeat;
background-position:0% 25% ;
}

.under_left ul {
margin:0px 0px 0px 0px;
padding:0px;
}

.under_left li {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
text-align: left;
list-style-type: none;
font-weight: bold;
padding:5px 0px 3px 25px;

background: transparent url(http://japantax.sakura.ne.jp/sozai/icon_01.gif) no-repeat;
background-position:0% 60% ;

}

.under_right {
width: 540px;
overflow: hidden;
margin:20px 0px 0px 0px;
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
text-align: left;
font-weight: normal;
}
.under_right_kiji {
padding:5px 0px 3px 5px;
}

.under_right h3 {
color: #FFFFFF;
font-family: "ＭＳ ゴシック", "Osaka－等幅";
font-size: 12px;
text-align: left;
font-weight: bold;
padding:2px 0px 3px 20px;
background: transparent url(http://japantax.sakura.ne.jp/sozai/center_bar_02.gif) no-repeat;
background-position:0% 25% ;
}

/*---------------レフト------------------*/

#main{
width:100%;
float:left;
  position: relative;
}

#right {
width: 220px;
background-color: #FFFFFF;
overflow: hidden;
margin-top:10px;
  position: absolute;
  top: 0px;
  left: 0px;
}

#right_f {
float: right;
width: 220px;
background-color: #FFFFFF;
overflow: hidden;
margin-top:10px;
}

.sidebar {
padding: 15px 18px 15px 0px;
}

.sidebar h2 {
color: #FFFFFF;
background-color:#4984B2;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
text-align: left;
font-weight: bold;
text-transform: uppercase;
letter-spacing: .3em;
padding-left:10px;
margin-left:2px;
}

.sidebar ul {
padding-left: 0px;
margin: 0px;
margin-bottom: 30px;
}

.sidebar ul ul {
margin-bottom: 0px;
}

.sidebar #categories ul {
padding-left: 15px;
}

.sidebar li {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
text-align: left;
line-height: 150%;
margin-top: 10px;
list-style-type: none;
}

.sidebar #categories li {
list-style-type: circle;
}

.sidebar img {
border: 3px solid #FFFFFF;
}


/*--------.menu------------*/
.menu ul {
padding-left: 0px;
margin: 0px;
margin-bottom: 30px;
}

.menu li {
background: transparent url(http://japantax.sakura.ne.jp/sozai/side_botan_01.gif) no-repeat;
background-position:5% 50% ;
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
text-align: left;
line-height: 100%;
list-style-type: none;
margin:0px;
padding:10px 0px 10px 30px;
border-bottom: 1px dashed #666666;
}


/*--------カレンダ------------*/
#calendar {
line-height: 140%;
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: x-small;
  padding: 2px;
text-align: center;
margin-bottom: 30px;
}

#calendar table {
padding: 2px;
border-collapse: collapse;
border: 0px;
width: 100%;
}

#calendar caption {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: x-small;
text-align: center;
font-weight: bold;
text-transform: uppercase;
letter-spacing: .3em;
}

#calendar th {
text-align: center;
font-weight: normal;
}

#calendar td {
text-align: center;
}


/*--------side_entry-----------*/

.side_entry {
margin-left:2px;
}

.side_entry ul {
margin-left:2px;
border: 1px solid  #4984B2;
padding:0px 0px 10px 0px;
}

.side_entry li {
padding:0px 0px 0px 25px;
background: transparent url(http://japantax.sakura.ne.jp/sozai/icon_01.gif) no-repeat;
background-position:2% 50% ;
}



.photo {
text-align: left;
margin-bottom: 20px;
}

.link-note {
font-family: Verdana, Arial, sans-serif;
font-size: x-small;
line-height: 150%;
text-align: left;
padding: 2px;
margin-bottom: 15px;
}



*.typeb
{
border: inset 1px #999999;
/*background-color: #FFFFE6;*/
background-color: #F5F5F5;
height: 15px;
color:#666666;
font-size:11px;
letter-spacing: 1px;
padding-left:5px;
padding-bottom:2px;
}

*.typec
{
border: solid 0px ;
width:73px;
height:24px;
background: transparent url(http://japantax.sakura.ne.jp/sozai/botan.gif) no-repeat;
color:#666666;
margin:0px;
padding:0px;
}

*.typec a:hover
{
color:#FFFFFF;
}

#powered {
font-family: Verdana, Arial, sans-serif;
font-size: x-small;
line-height: 150%;
text-align: left;
color: #666666;
margin-top: 50px;
}

#comment-data {
float: left;
width: 180px;
padding-right: 15px;
margin-right: 15px;
text-align: left;
border-right: 1px dotted #BBB;
}

textarea[id="comment-text"] {
width: 80%;
}

.commenter-profile img {
vertical-align: middle;
border-width: 0;
}

/*---------------フッター------------------*/

.foot {
float: right;
width: 800px;
overflow: hidden;
margin-top:30px;
}

.foot a {
text-decoration: none;
}

.foot a:link {
color: #666666;
}

.foot a:visited {
color: #666666;
}

.foot a:active {
color: #8FABBE;
}

.foot a:hover {
color: #006699;
text-decoration: underline;
}

.foot p {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
font-weight: normal;
line-height: 100%;
text-align: center;
margin: 0px;
padding-bottom:10px;
}

.copy{
border-top: 1px dashed #666666;
margin:0px;
padding-top:10px;
font-size: 10px;
}

.foot p .10pix {
font-size: 10px;
}

.black_10 {  font-size: 10px; color: #666666}
.black_11 {  font-size: 11px; color: #666666}
.black_12 {  font-size: 12px; color: #666666}
.black_14 {  font-size: 14px; color: #666666}
.black_15 {  font-size: 15px; color: #666666}
.black_16 {  font-size: 16px; color: #666666}
.black_17 {  font-size: 17px; color: #666666}
.black_18 {  font-size: 18px; color: #666666}
.black_19 {  font-size: 19px; color: #666666}
.black_20 {  font-size: 20px; color: #666666}

h2.title_1 {  
font-size: 16px; 
color: #2F4F4F;
border-top: 1px dotted #BBB;
border-left: 0px;
border-bottom: 0px ;
padding:15px 0px 0px 0px;
margin-top:25px;
width:540px;
}

h2.title_1 a {
text-decoration: none;
}

.red_10 {  font-size: 10px; color: red}
.red_11 {  font-size: 11px; color: red}
.red_12 {  font-size: 12px; color: red}
.red_14 {  font-size: 14px; color: red}

/*------------カスタム問い合わせ------------*/
input {
font-family: "ＭＳ Ｐゴシック", "Osaka";
font-size: 12px;
height: 13px;
width: auto;
}
input.submit {
height: 20px;
}

.ptitle {
font-family: "ＭＳ Ｐゴシック", "Osaka";
font-size: 14px;
line-height: 20px;
font-weight: bold;
}


.helptxt {
font-family: "ＭＳ Ｐゴシック", "Osaka";
font-size: 12px;
line-height: 18px;
}
.font12 {
font-family: "ＭＳ Ｐゴシック", "Osaka";
font-size: 12px;
line-height: 18px;
}
.btitle {
font-family: "ＭＳ Ｐゴシック", "Osaka";
font-size: 24px;
line-height: 32px;
font-weight: bold;
}
.stitle {
font-family: "ＭＳ Ｐゴシック", "Osaka";
font-size: 18px;
line-height: 32px;
font-weight: bold;
color: #3399FF;
}

.category {
font-family: "ＭＳ Ｐゴシック", "Osaka";
line-height: 35px;
font-size: 18px;
font-weight: bold;
margin:10px 0px 10px 0px;
padding:0px 0px 0px 45px;
background: transparent url(http://japantax.sakura.ne.jp/sozai/Logo.jpg) no-repeat;

}

.category2 p {
border-bottom: 1px dotted #BBB;
padding-bottom:10px;
}


/*---------サイトマップ----------*/
.sitemap{
margin-bottom:90px;
}
.sitemap h3 {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 15px;
text-align: left;
font-weight: bold;
margin-bottom: 10px;
padding:10px 0px 3px 10px;
}

.sitemap ul {
margin:5px 0px 10px 0px;
padding:0px;
}

.sitemap li {
color: #666666;
font-family: Verdana, Arial, sans-serif;
font-size: 12px;
text-align: left;
list-style-type: none;
font-weight: bold;
padding:0px 0px 3px 25px;
}

/* twitter
-----------------------*/
.twitter{
float:left;
margin-bottom:10px;
}
.twit_img img{
width:48px;
float:left;
}
.twit_01{
width:524px;
float:right;
margin-bottom:10px;
}

.t_main_w{
width:466px;
float:right;
}
.t_top{
width:466px;
}

.twitter_main{
width:466px;
background:url(/sozai/twitter_back.jpg) repeat-y;
}
.t_bottom{
width:466px;
}
div.twitter_prof{
padding-left:5px;
}

#twitter_update_list li{
list-style:none;
padding:5px;
}
#twitter_update_list2 li{
list-style:none;
padding:5px;
}
#twitter_update_list3 li{
list-style:none;
padding:5px;
}
#twitter_update_list4 li{
list-style:none;
padding:5px;
}
#twitter_update_list5 li{
list-style:none;
padding:5px;
}
#twitter_update_list6 li{
list-style:none;
padding:5px;
}

#twitter_update_list7 li{
list-style:none;
padding:5px;
}
#twitter_update_list8 li{
list-style:none;
padding:5px;
}

#twitter_update_list9 li{
list-style:none;
padding:5px;
}
.clear{
clear:both;
}