@charset "utf-8";

/*レイアウト確認用
div {
	border: 1px solid #f00;
	}*/
/**	{
	border: 1px solid #ff0;
	}*/


/*スマホのため*/
body {
    -webkit-text-size-adjust: 100%;
}

/*▼トップページレイアウト▼*/
#top_image {
	margin: 20px 0;
	}
#top_left {
/*	width: 528px;*/
	width: 634px;
/*	position: absolute;
	left: 0;
	top: 0;*/
	float: left;
	}
#top_right {
/*	padding-left: 568px;*/
/*	padding-left: 560px;*/
	padding-left: 666px;
	}
/*▲トップページレイアウト▲*/

/*▼新着情報▼*/
#shinchaku h3 {
	text-indent: -9999px;
	background: url(../images/whatsnew.jpg) no-repeat;
	height: 32px;
	}
#shinchaku ul {
/*	list-style-image: url(../images/3points.gif);*/
	list-style-type: none;
/*	font-size: 70%;*/
	font-size: 80%;
	line-height: 1.3;
	margin-bottom: 40px;
	}
#shinchaku ul li a {
	background: url(../images/3points.jpg) no-repeat left center;
/*	padding-left: 13px;*/
	padding-left: 20px;
	color: #221e1f;
/*	font-weight: bold;*/
	}
#shinchaku .new {
	color: #f00;
/*	font-weight: bold;*/
	float: right;
	}
#shinchaku hr {
	border: 1px dashed #221e1f;
	margin: 5px 0;
	}
/*▲新着情報▲*/

/*▼東日本大震災▼*/
#shinchaku_ h3 {
	}
#shinchaku_ ul {
/*	list-style-image: url(../images/3points.gif);*/
	list-style-type: none;
/*	font-size: 70%;*/
	font-size: 80%;
	line-height: 1.3;
	margin-bottom: 40px;
	}
#shinchaku_ ul li a {
	background: url(../images/3points.jpg) no-repeat left center;
/*	padding-left: 13px;*/
	padding-left: 20px;
	color: #221e1f;
/*	font-weight: bold;*/
	}
#shinchaku_ .new {
	font-weight: bold;
	}
#shinchaku_ hr {
	border: 1px dashed #221e1f;
	margin: 5px 0;
	}
/*▲新着情報▲*/


/*▼税と経済の注目ニュース▼*/
#zeitokeizai h3 {
	text-indent: -9999px;
	background: url(../images/taxnews.jpg) no-repeat;
	height: 32px;
	}
#zeitokeizai h4 {
	background: url(../images/arrow.jpg) no-repeat left center;
	padding-left: 20px;
	font-size: 75%;
	margin: 10px 0;
	}
#zeitokeizai h4 a {
/*	color: #84c01d;*/
	color: #AC9224;
	font-weight: bold;
	}
#zeitokeizai p {
	font-size: 70%;
	line-height: 1.5;
	}
#zeitokeizai .day {
	color: #AC9224;
	font-weight: bold;
	float: right;
	vertical-align: bottom;
	}
/*▲税と経済の注目ニュース▲*/


/*▼お役立ちリンク▼*/
#oyaku {
	margin-bottom: 10px;
	}
#oyaku ul {
	/*border: 1px solid #939598;囲み罫*/
	margin-bottom: 30px;
	list-style-type: none;
	}
#oyaku .oya_ {
	}
#oyaku ul li a {
	display: block;
	text-indent: -9999px;
	background-repeat: no-repeat;
	}
#inntyouno_mikata a:link,
#inntyouno_mikata a:visited  {
	background: url(../images/r_bn1_dr_0.jpg) no-repeat;;
	height: 115px;
	}
#inntyouno_mikata a:hover {
	background: url(../images/r_bn1_dr_1.jpg) no-repeat;;
	}


#oyakudachi ul {
	/*border: 1px solid #939598;囲み罫*/
/*	border-top:  1px solid #939598;
	border-bottom:  1px solid #939598;
	margin-bottom: 30px;*/
	list-style-type: none;
	}
#oyakudachi {
	margin-bottom: 10px;
	}
#oyakudachi .oya_ban {
	border-bottom: 1px dotted #939598;
	}
#oyakudachi ul li img {
/*	margin-top: 7px;
	margin-left: 7px;*/
/*	margin-bottom: 8px;2017/9/15に↓に変更*/
	margin-bottom: 4px;
	}

/****お役立ちリンク画像置換****/
/*#oyakudachi ul li a {
	display: block;
	text-indent: -9999px;
	background-repeat: no-repeat;
	}*/
#nouzeitsuushin a:link,
#nouzeitsuushin a:visited  {
	background: url(../images/r_bn1_nou_0.jpg) no-repeat;;
	height: 88px;
	}
#nouzeitsuushin a:hover {
	background: url(../images/r_bn1_nou_1.jpg) no-repeat;;
	}
#zeirishishinbun a:link,
#zeirishishinbun a:visited  {
	background: url(../images/r_bn1_zei_0.jpg) no-repeat;;
	height: 88px;
	}
#zeirishishinbun a:hover {
	background: url(../images/r_bn1_zei_1.jpg) no-repeat;;
	}
#syatyouno_mikata a:link,
#syatyouno_mikata a:visited  {
	background: url(../images/r_bn1_mikata_0.jpg) no-repeat;;
	height: 88px;
	}
#syatyouno_mikata a:hover {
	background: url(../images/r_bn1_mikata_1.jpg) no-repeat;;
	}

#ownerslife a:link,
#ownerslife a:visited  {
	background: url(../images/r_bn2_ol_0.jpg) no-repeat;;
	height: 48px;
	}
#ownerslife a:hover {
	background: url(../images/r_bn2_ol_1.jpg) no-repeat;;
	}
#doctorsedition a:link,
#doctorsedition a:visited  {
	background: url(../images/r_bn2_dr_0.jpg) no-repeat;;
	height: 48px;
	}
#doctorsedition a:hover {
	background: url(../images/r_bn2_dr_1.jpg) no-repeat;;
	}
#eriagougai a:link,
#eriagougai a:visited  {
	background: url(../images/r_bn2_nou1_0.jpg) no-repeat;;
	height: 48px;
	}
#eriagougai a:hover {
	background: url(../images/r_bn2_nou1_1.jpg) no-repeat;;
	}
/*
#nouzeidigest a:link,
#nouzeidigest a:visited  {
	background: url(../images/r_bn2_nou2_0.jpg) no-repeat;;
	height: 48px;
	}
#nouzeidigest a:hover {
	background: url(../images/r_bn2_nou2_1.jpg) no-repeat;;
	}
*/

/****ここまで、お役立ちリンク画像置換****/


#top_banner {
	list-style-type: none;
	}
#top_banner li {
	margin-bottom: 10px;
	}


/*▲お役立ちリンク▲*/


/*--2階層--*/
#newspaper {
	text-indent: -9999px;
	background: url(../images/newspaper.jpg) no-repeat;
	height: 66px;
	}