/* ----------------
   CAEg
---------------- */
#main {
	width: 493px;
	float: left;
}

#lnavi {
	width: 253px;
	float: right;
}

/* ----------------
   main
---------------- */
#main_padding {
	padding: 19px 0 0 27px;
}

#news {
	position:relative;
	display: block;
	width: 460px;
	height: 26px;
}

#comment {	/*Ｍ＆Ａ現場からのタイトルバー画像への設定*/
	position:relative;
	display: block;
	width: 460px;
	height: 26px;
}

#comment_text_mabank {
	width: 441px;
	padding-left: 16px;
	padding-top: 12px;
	padding-bottom: 12px;
	/*height: 500px;*/
	/*border: 1px solid gray;*/
	margin: 0px 0px 20px 0px;	/*[上][右][下][左]*/
}

#comment_text {
	padding-left: 16px;
	padding-top: 12px;
	padding-bottom: 12px;
	width: 441px;
	/*border: 1px solid gray;*/
	border-bottom: 2px groove gray;
	border-left: 1px solid gray;
	border-right: 2px groove gray;
}

#comment_text .comment_continued{
	padding : 5px 0px 0px 350px;	/*[上][右][下][左]*/
	/*width: 460px;*/
	text-decoration: underline;
	/*text-align: right;*/
}

#comment_text .comment_continued a {
	color: #484848;
}

#news_text {
	width: 461px;
}

#news_text ul {
	padding-left: 16px;
}

#news_text li {
	padding-top: 12px;
	float: left;
	width: 429px;
	border-bottom: 1px dashed #A4A4A4;
	list-style-type: none;
}

#news_text li a {
	color: #484848;
	text-decoration: none;
}

#news_text li a:hover {
	color: #484848;
	text-decoration: underline;
}

#news_text li .day {
	/* \*//*/
	width: 70px;
	/**/
	/* Mac IE 5.x ɓKpȂX^C \*/
	width: 65px;
	/*FłX^C*/
	float: left;
}

#news_text li .text {
	/* \*//*/
	width: 358px;
	/**/
	/* Mac IE 5.x ɓKpȂX^C \*/
	width: 363px;
	/*FłX^C*/
	float: right;
}

#news_text li .text01 {
	/* \*//*/
	width: 358px;
	/**/
	/* Mac IE 5.x ɓKpȂX^C \*/
	width: 363px;
	/*FłX^C*/
	float: right;
	text-align: right;
}

#news_text .no_border {
	border: none;
}


#mabank {
	/*padding: 19px 0 0 27px;*/
	margin: 250px 0px 0px 27px;	/*[上][右][下][左]*/
	/*display: block;*/
	width: 460px;
	/*height: 100px;*/
}

#img_left {
	float:left;
	padding: 5px 0px 0px 0px;
}

#img_right {
	float:right;
	padding: 5px 0px 0px 0px;
}
/*--------------
テーブル
-----------------*/

table {
	margin-left: 25px;
	/*margin-left: auto;*/
   	/*margin-right: auto;*/
	/*margin: 0 auto 0 auto;		/*[上][右][下][左]*/*/
	/*background-color:#fafad2;*/
	border:0;
}

/* ----------------
   main
---------------- */
#ma_text {
	width: 461px;
}

#ma_text_con {
	padding-left: 16px;
	padding-right:10px;
	padding-top: 12px;
	/*background-color:#000000;*/
}


#ma_text_con span {
	border-bottom:solid 1px #ff0000;
}

#column_text {
	width: 476px;
	border-bottom: dotted 1px;
	border-left: dotted 1px;
	border-right: dotted 1px;
}

#ma_column {
	padding-left: 16px;
	padding-right:10px;
	padding-top: 12px;
	padding-bottom: 12px;
	/*background-color:#000000;*/
}
/* ----------------
   lnavi
---------------- */
#lnavi_padding {
	/*padding: 19px 27px 0 0;*/
	padding: 19px 9px 0 18px;		/*[上][右][下][左]*/
}

#content01 {
	padding-bottom: 15px;
}

#content01 a {
	display: block;
	background: url(../../images/consult4.gif) no-repeat;
	color: #484848;
	width: 219px;
	height: 112px;
	/*width: 219px;
	height: 112px;*/
}

#content01 a:hover {
	color: #484848;
	text-decoration: none;
}

#content01 span {
	display: block;
	text-indent: -9999px;
}

#content01 #content01_text {
	/*margin: 34px 0 0 28px;*/
	margin: 65px 0 0 45px;
	text-indent: 0px;
}

#content02 {
	/*padding-bottom: 7px;*/
	padding-bottom: 15px;
}

#content02 a {
	display: block;
	background: url(../../images/ipo4.gif) no-repeat;
	color: #484848;
	width: 218px;
	height: 111px;
}

#content02 a:hover {
	color: #484848;
	text-decoration: none;
}

#content02 span {
	display: block;
	text-indent: -9999px;
}

#content02 #content02_text {
	margin: 70px 0 0 145px;		/*[上][右][下][左]*/
	text-indent: 0px;
	clear: both;
}

#content03 {
	/*padding-bottom: 7px;*/
	padding-bottom: 15px;
	background: url(../../images/link3.gif) no-repeat;
	color: #484848;
	width: 218px;
	height: 140px;
}

#content03 a:hover {
	color: #484848;
	text-decoration: none;
}

#content03 span {
	display: block;
	text-indent: -9999px;
}

#content03 #content03_text1 {
	margin: 47px 0 0 30px;		/*[上][右][下][左]*/
	text-indent: 0px;
}

#content03 #content03_text2 {
	/*margin: 34px 0 0 28px;*/
	margin: 25px 0 0 30px;
	text-indent: 0px;
}
/* ---------------------------
   以下、事業承継ホームページ用追加
--------------------------- */
#top-title {
	font-size:large;
	margin-top:20px;
	padding-top:9px;
	padding-left:5px;
	height: 24px;
	background-color:#f0f8ff;
	border-style:solid;
	border-width:0px;
	border-left-width:10px;
	border-bottom-width:1px;
	border-color:#808080;
	/*padding:3px;*/
}

/* ---------------------------
   コラム
--------------------------- */

#column_top {
	padding-top:20px;
	padding-left:10px;
	padding-bottom: 20px;
}

#column_top a {
	display: block;
	color: #484848;
	background: url(../../images/con7.gif) no-repeat;
	width: 216px;
	height:112px;
}

#column_top a:hover {
	color: #000000;
	text-decoration: none;
}


#column_top span {
	display: block;
	text-indent: -9999px;
}

#column_top_text {
	/*margin: 34px 0 0 28px;*//*[上][右][下][左]*/
	margin: 25px 0px 0px 20px;
	font-weight:bolder;
	color:#ffffff;
	text-indent: 0px;
}



/* ---------------------------
   セミナー
--------------------------- */


#seminar_top {
	padding-left:10px;
	padding-bottom: 20px;
}

#seminar_top a {
	display: block;
	color: #484848;
	background: url(../../images/con1-1.gif) no-repeat;
	width: 211px;
	height:127px;
}

#seminar_top a:hover {
	color: #000000;
	text-decoration: none;
}

#seminar_top span {
	display: block;
	text-indent: -9999px;
}

#seminar_top_text {
	/*margin: 34px 0 0 28px;*//*[上][右][下][左]*/
	margin: 20px 0px 0px 45px;
	text-indent: 0px;
}


/* ---------------------------
   無料相談
--------------------------- */
#soudann_top {
	padding-left:10px;
	padding-bottom: 20px;
}

#soudann_top a {
	display: block;
	background: url(../../images/con2.gif) no-repeat;
	color: #484848;
	width: 211px;
	height: 98px;
}

#soudann_top a:hover {
	color: #484848;
	text-decoration: none;
}

#soudann_top span {
	display: block;
	text-indent: -9999px;
}

#soudann_top_text {
	/*margin: 34px 0 0 28px;*//*[上][右][下][左]*/
	margin: 60px 0px 0px 45px;
	text-indent: 0px;
}

/*---------------------------------------
梶浦税理士事務所
---------------------------------------*/

#kajiurazeirishi_top {
	padding-left:10px;
	padding-bottom: 20px;
}

#kajiurazeirishi_top_con {
	background: url(../../images/con3.gif) no-repeat;
	color: #484848;
	width: 211px;
	height: 105px;
}

#kajiurazeirishi_top a:hover {
	color: #484848;
	text-decoration: none;
}

#kajiurazeirishi_top span {
	display: block;
	text-indent: -9999px;
}

#kajiurazeirishi_top_text {
	/*margin: 34px 0 0 28px;*//*[上][右][下][左]*/
	margin: 13px 0px 0px 30px;
	text-indent: 0px;
}

/*M&ABnak*/
#MABank_top {
	padding-left:10px;
	padding-bottom: 20px;
}

#MABank_top_con {
	background: url(../../images/con4.gif) no-repeat;
	color: #484848;
	width: 211px;
	height: 86px;
}

#MABank_top a:hover {
	color: #484848;
	text-decoration: none;
}

#MABank_top span {
	display: block;
	text-indent: -9999px;
}

#MABank_top_text {
	/*margin: 34px 0 0 28px;*//*[上][右][下][左]*/
	margin: 13px 0px 0px 30px;
	text-indent: 0px;
}

/*グループ企業*/

#Group_top {
	padding-left:10px;
	padding-bottom: 20px;
}

#Group_top_con {
	background: url(../../images/con5.gif) no-repeat;
	color: #484848;
	width: 211px;
	height: 147px;
}
#Group_top a:hover {
	color: #484848;
	text-decoration: none;
}

#Group_top span {
	display: block;
	text-indent: -9999px;
}

#Group_top_text1 {
	/*margin: 34px 0 0 28px;*//*[上][右][下][左]*/
	margin: 32px 0px 0px 30px;
	text-indent: 0px;
}

#Group_top_text2 {
	/*margin: 34px 0 0 28px;*//*[上][右][下][左]*/
	margin: 5px 0px 0px 30px;
	text-indent: 0px;
}

#title-bar-l {
	width:420px;
	/*margin-left: 0px;*/
	margin-top:10px;
	margin-bottom:10px;
	font-weight:bolder;
	border-style:solid;
	border-width:0px;
	border-left-width:0px;
	border-right-width:0px;
	border-top-width:0px;
	border-bottom-width:2px;
	border-color:#4682b4;
	padding:3px 3px 3px 25px;		/*[上][右][下][左]*/
	background: url(../images/i003_07.gif) no-repeat;
	background-position: 0px 0px;
}