a:visited {
	color: #003399;
}
a:hover {
	color: #FF0000;
}
a:active {
	color: #FF0000;
}
.backtop {
	background-image: url(image/back_top.gif);
	background-repeat: repeat-x;
}
.border3 {
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	padding: 15px;
	font-weight: normal;
	border: 1px solid #CCCCCC;
}
.td {
	padding: 0px 10px 10px;
}
.bgcolor2 {
	background-color: #FFFBDD;
	font-weight: bold;
	padding: 3px;
	font-style: normal;
	color: #000066;
	line-height: 30px;
	font-size: 16px;
}
.a {
	border-top: 0px none;
	border-right: 0px none;
	border-bottom: 0px none;
	border-left: 0px none;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 20px;
	letter-spacing: 3px;
	padding: 0px;
	color: #000099;
	font-weight: bold;
}
.b {


	border-top: 0px none;
	border-right: 0px none;
	border-bottom: 0px none;
	border-left: 0px none;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 20px;
	letter-spacing: 3px;
	padding: 0px 15px 15px 0px;
}
.sngoku {
	border-top: 1px solid #CCCCCC;
	border-right: 1px ridge #999999;
	border-bottom: 1px ridge #999999;
	border-left: 1px solid #CCCCCC;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 20px;
	letter-spacing: 3px;
	padding: 15px 15px 15px 90px;
	background-image: url(image/tax_h.jpg);
	background-repeat: no-repeat;
	background-position: center bottom;
}
.pro {
	border-top: 0px none;
	border-right: 0px none;
	border-bottom: 0px none;
	border-left: 0px none;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 20px;
	letter-spacing: 3px;
	padding: 15px;
	background-image: url(image/tax_i.jpg);
	background-repeat: no-repeat;
	background-position: right center;
}
.border4 {

	border-top: 0px none;
	border-right: 0px none;
	border-bottom: 0px none;
	border-left: 0px none;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 20px;
	letter-spacing: 3px;
	padding: 0px 15px 15px 0px;
	font-weight: normal;
}
.border5 {


	border-top: 1px solid #CCCCCC;
	border-right: 1px ridge #999999;
	border-bottom: 1px ridge #999999;
	border-left: 1px solid #CCCCCC;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 16px;
	line-height: 22px;
	letter-spacing: 2px;
	padding: 15px;
	font-weight: bold;
}
.kantan {
	border-top: 1px solid #CCCCCC;
	border-right: 1px ridge #999999;
	border-bottom: 1px ridge #999999;
	border-left: 1px solid #CCCCCC;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 20px;
	letter-spacing: 3px;
	padding: 15px;
	background-image: url(image/doko_a.jpg);
	background-repeat: no-repeat;
	background-position: left bottom;
}
.style3 {
	font-size: 16px;
	font-weight: bold;
	line-height: 22px;
}.doko {

	border-top: 1px solid #CCCCCC;
	border-right: 1px ridge #999999;
	border-bottom: 1px ridge #999999;
	border-left: 1px solid #CCCCCC;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 20px;
	letter-spacing: 3px;
	padding: 15px;
	background-image: url(image/doko_b.jpg);
	background-repeat: no-repeat;
	background-position: center bottom;
}
.border6 {
	border-top: 0px none;
	border-right: 0px none;
	border-bottom: 0px none;
	border-left: 0px none;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	font-weight: normal;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 0px;
}
.nani {
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	padding: 20px;
	background-image: url(image/top_d2.jpg);
	background-repeat: no-repeat;
	background-position: right center;
	border: 1px solid #CCCCCC;
}
.deai {


	border-top: 1px solid #CCCCCC;
	border-right: 1px ridge #999999;
	border-bottom: 1px ridge #999999;
	border-left: 1px solid #CCCCCC;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 20px;
	letter-spacing: 3px;
	padding: 15px;
	background-image: url(image/top_e.jpg);
	background-repeat: no-repeat;
	background-position: right bottom;
}
.bg2 {

	background-image: url(image/title2.jpg);
	background-repeat: no-repeat;
}
.head2 {

	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 10px;
	padding-left: 5px;
	line-height: 20px;
}
.bgcolor3 {
	font-weight: bold;
	padding: 5px;
	font-style: normal;
	color: #000066;
	line-height: 30px;
	font-size: 16px;
	background-color: #ECF7FF;
}
.taihen {
	border-top: 1px solid #CCCCCC;
	border-right: 1px ridge #999999;
	border-bottom: 1px ridge #999999;
	border-left: 1px solid #CCCCCC;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 20px;
	letter-spacing: 3px;
	padding: 15px;
	font-weight: normal;
	background-image: url(image/doko_c.jpg);
	background-position: right bottom;
	background-repeat: no-repeat;
}
.keiri {
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	letter-spacing: 3px;
	padding: 0px;
	background-image: url(image/doko_a.jpg);
	background-repeat: no-repeat;
	background-position: left bottom;
	border: none;
}
.bgcolor1 {
	font-weight: bold;
	padding: 2px;
	font-style: normal;
	color: #000066;
	font-size: 18px;
	border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #003399;
	border-top-color: #003399;
	border-right-color: #003399;
	border-left-color: #003399;
	line-height: 32px;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
}
.nani2 {
	border-top: 0px none;
	border-right: 0px none;
	border-bottom: 0px none;
	border-left: 0px none;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	font-weight: normal;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 0px;
	background-image: url(image/top_goo.jpg);
	background-position: center bottom;
	background-repeat: no-repeat;
}
.bgcolorp {

	font-weight: bold;
	padding: 2px;
	font-style: normal;
	color: #FF0066;
	font-size: 18px;
	border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #FF0066;
	border-top-color: #FF0066;
	border-right-color: #FF0066;
	border-left-color: #FF0066;
	line-height: 32px;
}
.text2 {
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 12px;
	color: #000000;
	line-height: 20px;
	letter-spacing: 1px;
}
.zei {

	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	padding: 0px 15px 5px;
	font-weight: normal;
	border: 1px none #CCCCCC;
}
.zei2 {

	border-top: 0px none;
	border-right: 0px none;
	border-bottom: 0px none;
	border-left: 0px none;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	font-weight: normal;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 0px;
}
.zeip {


	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	padding: 10px 15px;
	font-weight: normal;
	border: 1px none #FFCCFF;
}
.bgcolor5 {
	font-weight: bold;
	padding: 3px;
	font-style: normal;
	color: #003399;
	line-height: 30px;
	font-size: 16px;
	margin: 0px;
}
.zeicom {
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	padding: 15px;
	font-weight: normal;
	border: 1px solid #CCCCCC;
}
.bgcolorzei {


	font-weight: bold;
	padding: 0px;
	font-style: normal;
	color: #CC0000;
	font-size: 18px;
	border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #CC0000;
	border-top-color: #CC0000;
	border-right-color: #CC0000;
	border-left-color: #CC0000;
	line-height: 32px;
}
.asp {

	border-top: 0px none;
	border-right: 0px none;
	border-bottom: 0px none;
	border-left: 0px none;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	font-weight: normal;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 0px;
}
.asp2 {


	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	padding: 0px 15px 5px;
	font-weight: normal;
	border: 1px none #666666;
}
.bgcolorn {
	font-weight: bold;
	padding: 0px;
	font-style: normal;
	color: #FF0066;
	font-size: 18px;
	border-bottom-width: 1px;
	border-bottom-style: none;
	border-bottom-color: #FF0066;
	border-top-color: #FF0066;
	border-right-color: #FF0066;
	border-left-color: #FF0066;
	line-height: 32px;
	border-top-style: none;
	border-right-style: none;
	border-left-style: none;
}
.bordern {

	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	padding: 15px 15px 0px;
	font-weight: normal;
	border: 1px none #CCCCCC;
}
.cd {
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	padding: 15px 15px 0px;
	font-weight: normal;
	border: 1px none #CCCCCC;
	background-image: url(image/cd_bg.jpg);
}
.border7 {

	border-top: 0px none;
	border-right: 0px none;
	border-bottom: 0px none;
	border-left: 0px none;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	font-weight: normal;
	padding-top: 0px;
	padding-right: 0px;
	padding-bottom: 10px;
}
.cd2 {

	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	padding: 15px 15px 0px;
	font-weight: normal;
	border: 1px none #CCCCCC;
	background-image: url(image/cd_bg2.jpg);
}
.style4 {
	color: #FF0000;
	font-style: italic;
	font-weight: bold;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
}
.border8 {
	border-top: 0px none;
	border-right: 0px none;
	border-bottom: 1px dotted #999999;
	border-left: 0px none;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: x-small;
	font-weight: normal;
	padding: 5px;
	letter-spacing: 3px;
}
.bgcolorlink {


	font-weight: bold;
	padding: 0px;
	font-style: normal;
	color: #FF0066;
	font-size: 18px;
	line-height: 32px;
}
.bgcolor2d {
	background-color: #E6FDFF;
	font-weight: bold;
	padding: 3px;
	font-style: normal;
	color: #000066;
	line-height: 30px;
	font-size: 16px;
	border-top-width: 1px;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-bottom-style: dotted;
	border-top-color: #000066;
	border-right-color: #000066;
	border-bottom-color: #000066;
	border-left-color: #000066;
}
.border62 {
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	font-weight: normal;
	padding: 10px;
	border: none;
}
.bgcolorRED {


	font-weight: bold;
	padding: 2px;
	font-style: normal;
	color: #FF0000;
	font-size: 16px;
	border-bottom-width: 2px;
	border-bottom-style: double;
	border-bottom-color: #FF0000;
	border-top-color: #FF0000;
	border-right-color: #FF0000;
	border-left-color: #FF0000;
	line-height: 32px;
}
.ryo {
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 10px;
	color: #0000FF;
	font-weight: normal;
	line-height: 15px;
}
.border8 {
	border-top: 0px none;
	border-right: 0px none;
	border-bottom: 0px none;
	border-left: 0px none;
	font-family: "‚l‚r ‚oƒSƒVƒbƒN", Osaka, "ƒqƒ‰ƒMƒmŠpƒS Pro W3";
	font-size: 14px;
	line-height: 22px;
	letter-spacing: 3px;
	font-weight: normal;
	padding-top: 12px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 10px;
}