@charset "utf-8";
/* CSS Document */

h2{
	color: #ffffff;
	font-size: 23px;
	padding: 5px 0 5px 10px;
	text-shadow: 1px 1px 2px #2A2A2A;
	background: -webkit-gradient(linear, left top, right bottom, from(#193cad), color-stop(0.25, #193cad), color-stop(0.25, #365EE1), color-stop(0.5, #365EE1), color-stop(0.5, #193cad), color-stop(0.75, #193cad), color-stop(0.75, #365EE1), to(#365EE1));
	background: -moz-linear-gradient(-45deg, #193cad 25%, #365EE1 25%, #365EE1 50%, #193cad 50%, #193cad 75%, #365EE1 75%, #365EE1);
	background: linear-gradient(-45deg, #193cad 25%, #365EE1 25%, #365EE1 50%, #193cad 50%, #193cad 75%, #365EE1 75%, #365EE1);
	background-size: 4px 4px;
}

h3{
	margin-bottom: 10px;
	color: #193cad;
	font-size: 18px;
	font-weight: bold;
	border-bottom: double 3px #193cad;
}

/* パンくず */
.breadcrumb{
	display: block;
	margin-bottom: 5px;
}

.breadcrumb li{
	display: inline-block;
	font-size: 11px;
	padding-left: 15px;
	background: url(../img/second/ico_next.png) no-repeat 4px 4px;
}

.breadcrumb li:first-child{
	padding-left: 10px;
	background: url(../img/second/ico_top.png) no-repeat 0 4px;
}

/* 上部サブナビゲーション */
div.contentsInner ul.sub-nav {
	margin: -15px 0 20px 10px;
	/*margin-top: 20px;
	margin-left: 0 !important;
	margin-bottom: 25px;
	padding-bottom: 15px;
	padding-left: 10px;*/
}

div.contentsInner ul.sub-nav li {
	margin-top: 0 !important;
	margin-bottom: 5px !important;
	display: inline-block;
	padding: 0;
	background-image: none;
}

div.contentsInner ul.sub-nav li a {
	padding: 3px 6px;
	border: solid 1px #2469bc;
	border-radius: 3px;
	display: inline-block;
	text-decoration: none;
	font-weight: bold;
	transition: 0.2s ease-in-out;
	-webkit-transition: 0.2s ease-in-out;
}

div.contentsInner ul.sub-nav li a:hover , div.contentsInner ul.sub-nav li a.now{
	color: #FFFFFF;
	background-color: #2469bc;
}

/* 上部アンカーナビゲーション */
ul.anchor-nav{
	padding:10px;
}

/*共通テンプレート*/

div.contentsInner div.contentsBody div.entry {
	margin-right: 5px;
	margin-bottom: 15px;
	padding-bottom: 15px;
	padding-right: 5px;
	padding-left: 5px;
	border-bottom: dotted 1px #B2B2B2;
}

div.contentsInner div.contentsBody div.entry:last-child {
	margin-bottom: 0;
	padding-bottom: 0;
	border: 0;
}

/*div.contentsInner div.contentsBody div.entry h4*/
div.contentsInner div.contentsBody h4 {
 	background: url("../img/second/ico_02.png") no-repeat scroll 0 5px rgba(0, 0, 0, 0);
    font-size: 1.15em;
    font-weight: bold;
    margin-bottom: 7px;
    margin-top: 20px;
    padding-left: 15px;
}

/*div.contentsInner div.contentsBody div.entry > div.entry-body h5*/
div.contentsInner div.contentsBody h5 {
	margin-top: 25px;
	margin-bottom: 8px;
	padding: 1px 0 1px 4px;
	border-left: solid 4px #193cad;
	color: #555;
	font-weight: bold;
}

/*div.contentsInner div.contentsBody div.entry > div.entry-body h6*/
div.contentsInner div.contentsBody h6 {
	margin-top: 20px;
	margin-bottom: 5px;
	margin-left: 5px;
	color: #193cad;
	font-weight: bold;
}

div.contentsInner div.contentsBody div.entry > div.entry-body h6 a {
	color: #193cad;
}

div.contentsInner div.contentsBody div.entry > div.entry-body p {
	margin-bottom: 1em;
	margin-left: 7px;
	line-height: 1.6;
}

div.contentsInner div.contentsBody div.entry > div.entry-body table {
	margin-bottom: 10px;
	margin-left: 10px;
	border-collapse: collapse;
	border-spacing: 0px;
}

div.contentsInner div.contentsBody div.entry > div.entry-body table caption {
	text-align: left;
	font-weight: bold;
}

div.contentsInner div.contentsBody div.entry > div.entry-body table th {
	color: #FFF;
	background-color: #193cad;
	border: 1px solid #E8E8E8;
	padding: 8px;
	line-height: 1.3;
	white-space: nowrap;
}

div.contentsInner div.contentsBody div.entry > div.entry-body table td {
	border: 1px solid #E8E8E8;
	padding: 8px;
	line-height: 1.3;
}

div.contentsInner div.contentsBody div.entry > div.entry-body dl.list {
	margin-left: 20px;
}

div.contentsInner div.contentsBody div.entry > div.entry-body dl.list dt {
	font-weight: bold;
}

div.contentsInner div.contentsBody div.entry > div.entry-body dl.list dd {
	margin-bottom: 15px;
	margin-left: 7px;
	line-height: 1.4;
}

.contentsInner{
	margin-top: 30px;
	width: 730px;
}

.contentsInner ul li{
	margin-top: 0.5em;
}

.contentsInner ul li:first-child{
	margin-top: 0;
}

.inner,
.inner2{
	margin: 15px 0 0 20px;
}

.inner > li{
	padding-left: 15px;
	background: url(../img/second/ico_01.png) no-repeat 0 6px;
}

.inner > dt{
	font-size: 1.1em;
	font-weight: bold;
	padding-left: 15px;
	background: url(../img/second/ico_02.png) no-repeat 0 5px;
	
}

.inner > dd > ul{
	padding-left: 15px;
}

.inner2 > dt{
	font-weight: bold;
	padding: 0 0 10px 25px;
	background: url(../img/second/faq/ico_q.png) no-repeat 0 0;
	cursor: pointer;
}

.inner2 > dd{
	padding-left:25px;
	margin: 0 0 30px;
	background: url(../img/second/faq/ico_a.png) no-repeat 0 0;
}

.inner2 > dd > p{
	margin-bottom: 1em;
}
.bnrArea.btn li h2 {
	font-size: 16px;
	background: -webkit-gradient(linear, left top, right bottom, from(#193cad), color-stop(0.25, #193cad), color-stop(0.25, #365EE1), color-stop(0.5, #365EE1), color-stop(0.5, #193cad), color-stop(0.75, #193cad), color-stop(0.75, #365EE1), to(#365EE1));
	background: -moz-linear-gradient(-45deg, #193cad 25%, #365EE1 25%, #365EE1 50%, #193cad 50%, #193cad 75%, #365EE1 75%, #365EE1);
	background: linear-gradient(-45deg, #193cad 25%, #365EE1 25%, #365EE1 50%, #193cad 50%, #193cad 75%, #365EE1 75%, #365EE1);
	background-size: 4px 4px;
	color: #FFFFFF;
	text-shadow: none;
	border: 1px solid #e8e8e8;
	font-weight: bold;
}
.bnrArea.btn li .s_navi {
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-top-style: none;
	border-right-style: solid;
	border-bottom-style: solid;
	border-left-style: solid;
	border-right-color: #e8e8e8;
	border-bottom-color: #e8e8e8;
	border-left-color: #e8e8e8;
	margin-bottom: 15px;
}
.bnrArea.btn li .s_navi li {
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #e8e8e8;
	margin: 0px;
}
.bnrArea.btn li .s_navi li a {
	font-size: 12px;
	display: block;
	background: -moz-linear-gradient(top,  rgba(255,255,255,1) 0%, rgba(243,243,243,1) 50%, rgba(237,237,237,1) 51%, rgba(255,255,255,1) 100%);
	background: -webkit-gradient(linear, left top, left bottom, color-stop(0%,rgba(255,255,255,1)), color-stop(50%,rgba(243,243,243,1)), color-stop(51%,rgba(237,237,237,1)), color-stop(100%,rgba(255,255,255,1)));
	background: -webkit-linear-gradient(top,  rgba(255,255,255,1) 0%,rgba(243,243,243,1) 50%,rgba(237,237,237,1) 51%,rgba(255,255,255,1) 100%);
	background: -o-linear-gradient(top,  rgba(255,255,255,1) 0%,rgba(243,243,243,1) 50%,rgba(237,237,237,1) 51%,rgba(255,255,255,1) 100%);
	background: -ms-linear-gradient(top,  rgba(255,255,255,1) 0%,rgba(243,243,243,1) 50%,rgba(237,237,237,1) 51%,rgba(255,255,255,1) 100%);
	background: linear-gradient(to bottom,  rgba(255,255,255,1) 0%,rgba(243,243,243,1) 50%,rgba(237,237,237,1) 51%,rgba(255,255,255,1) 100%);
	padding: 8px;
	text-decoration: none;
}
.bnrArea.btn li .s_navi li a:hover {
	background: -moz-linear-gradient(top,  rgba(242,246,248,1) 0%, rgba(216,225,231,1) 50%, rgba(181,198,208,1) 51%, rgba(224,239,249,1) 100%);
	background: -webkit-gradient(linear, left top, left bottom, color-stop(0%,rgba(242,246,248,1)), color-stop(50%,rgba(216,225,231,1)), color-stop(51%,rgba(181,198,208,1)), color-stop(100%,rgba(224,239,249,1)));
	background: -webkit-linear-gradient(top,  rgba(242,246,248,1) 0%,rgba(216,225,231,1) 50%,rgba(181,198,208,1) 51%,rgba(224,239,249,1) 100%);
	background: -o-linear-gradient(top,  rgba(242,246,248,1) 0%,rgba(216,225,231,1) 50%,rgba(181,198,208,1) 51%,rgba(224,239,249,1) 100%);
	background: -ms-linear-gradient(top,  rgba(242,246,248,1) 0%,rgba(216,225,231,1) 50%,rgba(181,198,208,1) 51%,rgba(224,239,249,1) 100%);
	background: linear-gradient(to bottom,  rgba(242,246,248,1) 0%,rgba(216,225,231,1) 50%,rgba(181,198,208,1) 51%,rgba(224,239,249,1) 100%);
}
.bnrArea.btn li .s_navi li:last-child {
	border-bottom: none;
}
.bold {
	font-weight: bold !important;
}

/* 150421追加 */
div.entry {
	margin-right: 5px;
	margin-bottom: 15px;
	padding-bottom: 15px;
	padding-right: 5px;
	padding-left: 5px;
	border-bottom: dotted 1px #B2B2B2;
}

div.entry:last-child {
	margin-bottom: 0;
	padding-bottom: 0;
	border: 0;
}

div.entry > div.entry-body {
	margin-left: 6px;
}

div.entry > div.entry-body table td.item {
	white-space: nowrap;
}

div.entry > div.entry-body table.subject {
	font-size: 84.6%;
}

div.entry > div.entry-body table.subject th {
	vertical-align: middle;
}

div.entry > div.entry-body table.subject th,
div.entry > div.entry-body table.subject td {
	border-color: #CCCCCC;
}

div.entry > div.entry-body table.subject td.circle {
	text-align: center;
	color: #DD0000;
}

div.entry > div.entry-body table.subject td.numeric {
	text-align: center;
}

div.entry > div.entry-body table.subject tr.clsname td {
	vertical-align: middle;
	color: #FFFFFF;
	background-color: #556DBD;
}

div.entry > div.entry-body table.subject tr.common td {
	background-color: #F1F2F7;
}

div.entry > div.entry-body table.subject tr.advance td {
	background-color: #E3EAF0;
}

div.entry > div.entry-body table.subject tr.pwc td {
	background-color: #D6E8EA;
}

div.entry > div.entry-body table.subject tr.lake td {
	background-color: #EBF5F1;
}

div.entry > div.entry-body table.subject td.exemption {
	background-color: #FFFFFF !important;
}

div.entry > div.entry-body dl.fig {
	margin-left: 20px;
}

div.entry > div.entry-body dl.fig dt {
	font-weight: bold;
}

div.entry > div.entry-body dl.fig dd {
	margin-bottom: 15px;
	margin-left: 4px;
}

div.entry > div.entry-body dl.list {
	margin-left: 20px;
}

div.entry > div.entry-body dl.list dt {
	font-weight: bold;
}

div.entry > div.entry-body dl.list dd {
	margin-bottom: 15px;
	margin-left: 7px;
	line-height: 1.4;
}

div.entry > div.entry-body dl.list dd ol {
	margin-left: 30px;
	list-style-type: lower-alpha;
	font-size: 90%;
}

div.entry > div.entry-body ul {
	margin-bottom: 1em;
	margin-left: 20px;
}

div.entry > div.entry-body ul li {
	margin-top: 0;
	margin-bottom: 7px;
	padding-left: 10px;
	background-image: url(../img/second/marker01.png);
	background-repeat: no-repeat;
	background-position: 0 6px;
	line-height: 1.3;
}


div.contentsInner div.contentsBody div.entry > div.entry-body ul.note {
	margin-left: 10px;
}


div.contentsInner div.contentsBody div.entry > div.entry-body ul.note li {
	margin-top: 0;
	margin-bottom: 2px;
	padding-left: 1em;
	background-image: none;
	text-indent: -1em;
}

div.entry > div.entry-body div.map {
	text-align: center;
}

.totop {
	text-align: right;
}