html, body, div, span, applet, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
a, abbr, acronym, address, big, cite, code,
del, dfn, em, font, img, ins, kbd, q, s, samp,
small, strike, strong, sub, sup, tt, var,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td {
	margin: 0;
	padding: 0;
	border: 0;
	outline: 0;
	font-weight: inherit;
	font-style: inherit;
	font-size: 100%;
	font-family: inherit;
	vertical-align: baseline;
	background-image: transparent;
}

/* @group 基本定義 */

html {margin:0;padding:0;}

body {
	margin: 0;
	padding: 0;
	background:transparent  url('../img/bg.gif') repeat;
	font-size: small;
	line-height: 160%;
	color: #000;
	font-family:"Lucida Grande", "Trebuchet MS", "Bitstream Vera Sans", Verdana, Helvetica, sans-serif;
}

h1 {margin:0;padding:0;font-size: large;font-weight: bold;}
h2 {margin:0;padding: 0;font-size: 160%;font-weight: bold;color:#123c81;}
h3 {margin: 0 0 5px 0;padding: 0;font-size: medium;font-weight: bold;color:#123c81;}
h4 {margin: 0 0 5px 0;padding: 0;font-size:small;font-weight: bold;color: #333;}
h5 {}
h6 {}

p {margin:0;padding: 5px 0;text-indent:0}

a {}
a:link {}
a:visited {}
a:hover {}
a:active {}

strong {font-weight: bold;}

ol,ul,dl {margin: 0;padding: 0;list-style-type:none;}
dl dt {margin: 10px 0 3px 0;padding: 0;font-weight: bold;color: #333;}
dl dd {margin: 0 0 3px 2em;padding: 0;}

img{margin:0;padding:0;border:none;vertical-align:top;}

table {border-collapse:collapse;border-spacing:0;width:100%;}
table caption {margin:0;padding:0;text-align:left;font-weight:bold;}
th, td {
	margin:0;
	padding:5px;
	text-align:left;
	vertical-align:top;
	font-size:90%;
	line-height:140%;
	border:1px solid #999;
}
thead td, th {
	text-align:center;
	vertical-align:middle;
	color:#333;
	font-weight:normal;
	background-color:#dee5f6;
}
td ul {margin: 0;padding: 0;list-style-type:none;}
td ul li {margin: 0 0 1em 0;padding: 0 0 0 10px;background:transparent url(../img/listimage.gif) no-repeat left .5em;}
td.valdec {text-align:right;font-size:small;padding-right:1em;}


input,
textarea {margin: 0;padding:3px;font-size: small;}


/* @end */

body.pub h2 {
	margin: 0 0 35px 0;
	padding: 3px 0;
	border-bottom: 1px solid #006;
}
a.pdf {margin: 0 2px 0 0;padding: 0 16px 0 0;background: transparent url(../img/pdficon_small.gif) no-repeat right bottom;}

/* @group コンテナ */

body.pub div#wrapper {
	margin:0 auto;
	padding:0;
	width:750px;
	height: 680px;
}
html>body body.pub div#wrapper {min-height:680px;height:auto;}

/* @end コンテナ */

/* @group ヘッダ */

body.pub div#header {margin:0;padding:0;}
body.pub div#header {margin:0;padding:0;height:85px;}

/* @end ヘッダ */


/* @group フッタ */

body.pub div#footer {
	margin: 0;
	padding: 0;
	width: 100%;
	clear:both;
	background: none;
}
body.pub div#footer address {
	display: block;
	margin:10px 0 0 0;
	padding:6px 0;
	width: 100%;
	height:30px;
	line-height: 100%;

	background:transparent url('../img/public_footer.gif') no-repeat;
	color:#fff;
	text-align:center;
	font-style:normal;
}

/* @end フッタ */

/* @group コンテンツ */

body.pub div#contentsBody{
	background:transparent url('../img/public_boxline.gif') repeat-y;
	margin:0;
	padding:0;
}
body.pub div#contentsBox {
	margin: 0;
	padding:5px 20px 24px 20px;
	min-height:1%;
	width: 710px;
	height: 545px;
	background: transparent url(../img/public_boxfoot.gif) no-repeat center bottom;
}
body.pub div#contentsBox:after {clear: both;content:".";display: block;height: 0;visibility: hidden;}
body.pub div#contentsBox {/* mac IE */display:inline-table;min-height:545px;}
/* the holly hack \*/
* html body.pub div#contentsBox { height:1%; }
body.pub div#contentsBox { display:block;height: auto; }
/* eof the holly hack */

/* @end */


/* @group pub トップ */

body.pub div#contentsBox {padding-top: 20px;}
body.pub p.topMassage{margin: 0;padding: 0;text-indent: 0; height: 200px;}

div#images{
    float:left ;
    width:276px;
    margin:0;
    padding: 30px 0 0 0;
}
div#indexes{
    float:left;
    width:410px;
    margin:0;
    padding:30px 0 0 15px;

}
div#indexes ul#mainmenu {}
div#indexes ul#mainmenu li{margin:0 0 10px 0;padding:0;display:block;line-height: 100%;width:402px;background:none;}
div#indexes ul#mainmenu li a {
	margin: 0;padding: 0;display: block;
	width:400px;
	border:1px solid #ccc;background: transparent url(../img/nav_pub_bg.gif) repeat-x left center;}
div#indexes ul#mainmenu li a:hover {text-decoration: none;border: 1px solid #09c;}
div#indexes ul#mainmenu li img {margin: 0;padding: 0;display: block;}
div#indexes ul#mainmenu li p {
	margin:3px 0;padding:0 10px 0 24px;
	text-indent: 0;
	line-height: 120%;
	font-size: 90%;
}
div#indexes ul#mainmenu li#formembers {text-align:right;}
div#indexes ul#mainmenu li#formembers a {margin:0 0 0 157px;padding:0;width:243px;}

/* @end pub トップ */


/* @group pub 一般画面  */

body.pub div#c_main {
	margin: 0;
	padding: 0;
    float:left;
    width:500px;
}
body.pub div#c_side {
	margin: 0 0 0 515px;
	padding: 0 0 0 10px;
    width:180px;
}


/* @end pub 一般画面 */


/* @group ナビゲーション */

body.pub div#c_side ul#nav {}
body.pub div#c_side ul#nav li {margin: 0 0 10px 0;padding: 0;}
body.pub div#c_side ul#nav li img {margin: 0;padding: 0;display: block;}
body.pub div#c_side ul#nav li a {margin:0;padding: 0;display: block;border: 1px solid #ccc;}
body.pub div#c_side ul#nav li a:hover {border: 1px solid #09c;}
body.pub div#c_side ul#nav li.selected {border:1px solid #ccc;}

body.pub div#c_side ul#nav li#top {margin: 30px 0 0 0;padding:0;display: block;}
body.pub div#c_side ul#nav li#top a {border: 1px solid #fff;}
body.pub div#c_side ul#nav li#top a:hover {border: 1px solid #09c;}

/* @end */

body.pub div.cl {min-height:1%;}
body.pub div.cl:after {clear: both;content:".";display: block;height: 0;visibility: hidden;}
body.pub div.cl {/* mac IE */display:inline-table;min-height:1px;}
/* the holly hack \*/
* html body.pub div.cl { height:1%; }
body.pub div.cl { display:block;height: auto; }
/* eof the holly hack */

body.pub div.sect {margin:0 0 2em 0;padding:0 0 1em 0;width:495px;}
body.pub div.sect h4 {margin: 0 0 5px 0;padding: 0;font-size:small;color: #333;}
body.pub div.sect p {margin: 0;padding: 0 0 8px 0;text-indent: 0;}
body.pub div.sect img {margin: 0 0 8px 0;padding:0;}
body.pub div.sect p.dd {padding: 0 1em 1em 1em;}
body.pub div.sect div.l_block {margin: 0;padding: 0;float:left;width:220px;}
body.pub div.sect div.r_block {margin:0 0 0 230px;padding:0;width:260px;}

/*会員資格リスト*/
ol.type1Ul {
	list-style-type: decimal;
	list-style-position: inside;
	margin:0;
	padding: 10px;
	border-top: 2px dotted #ccc;
	border-bottom: 2px dotted #ccc;
}
ol.type1Ul li{
	list-style-type: decimal;
	list-style-position: inside;
	margin: 0 20px;
	padding: 0;
}

table.pay {width: 12em;}
table.pay th {}
table.pay td {text-align:right;}




/* @group figure2 */

div#figure2 {margin:0 0 0 2em;padding:0;}
div#figure2 h3 {}
div#figure2 .sect {padding: 5px 15px 15px 45px;width: 350px;border: 1px dotted #ccc;}
div#figure2 ol {list-style-type:decimal;list-style-position:inside;margin:0;padding: 0;}
div#figure2 ol li {list-style-type:decimal;list-style-position:inside;margin:0 0 10px 0;padding: 0;}
div#figure2 ol li h4 {margin: 5px 0 0 0;padding: 0;}
div#figure2 ol li ul {margin:7px 0 0 0;}
div#figure2 ol li ul li {
	margin: 0 0 5px 40px;padding: 0 0 0 12px;
	list-style-type: none;list-style-position: outside;
	background: transparent url(../img/listimage.gif) no-repeat left center;
}

div#figure2 h4#arrow {
	margin-top: 20px;
	padding: 85px 0 0 0;
	background: transparent url(../img/inheritArrow.gif) no-repeat 90px 0;
}
div#figure2 h4#arrow span {font-weight:normal;}
div#figure2 ul#bestchoice{
	margin: 7px 5px 5px 5px;
	padding:0 0 0 90px;
	background: transparent url(../img/inheritMaa_ex.jpg) no-repeat left center;
}
div#figure2 ol ul#bestchoice li {margin: 0 0 5px 12px;}

/* @end figure2 */


/* @group チャート */

/*基礎知識/M&Aのスキーム比較 override*/
	table#chart_skh {width:auto;}
	table#chart_skh thead td,
	table#chart_skh tbody td {width:120px;}
	table#chart_skh thead td.corner,
	table#chart_skh tbody th {width:80px;}

/*注釈用ブロック*/
div.note {
	margin: 5px 0;
	padding: 0;
	color: #333;
	font-size: 90%;
	line-height: 120%;
}
div.note span {}
div.note ol {list-style-type: decimal;list-style-position: inside;margin: 0;padding: 0 20px;}
div.note ol li {margin: 0 0 3px 0;padding: 0;}

/* @end */


/* @group お問い合せ */

table#pubInquirys {}
table#pubInquirys th {
	margin: 0;
	padding: 0 0 15px 0;
	width: 108px;
	border: 0;
	text-align: right;
	vertical-align: top;
	background: none;
	font-size: 90%;
}
table#pubInquirys td {
    width: 355px;
	margin: 0;
	padding: 0 0 15px 1em;
	border: 0;
	vertical-align: top;
}

pre{
	width: 355px;
	min-height:5em;
	overflow-x: scroll;
}

* html pre{
    margin:0;
    padding:0;
	word-wrap: break-word;
	width: auto;
	overflow: visible;
}

table#pubInquirys td input,
table#pubInquirys td textarea {width: 355px;}

body.pub div.controls {margin: 0 0 0 9em;padding: 0;}

body.pub #errorBlock {margin: 0;padding: 0;}
body.pub #errorBlock ul {margin: 0 0 2em 9em;padding: 0;}
body.inquiry.pub p#confirm {margin: 0 0 2em 0;padding: 0;}
/* @end */