@charset"SHIFT_JIS";

* {
  margin: 0;
  padding: 0;
}

html {height:100%;}

/* 　　ここから全体 　　　*/

body {
background-color: #FFFFFF;
background-repeat: repeat-x;
background-image: url(../img/back.gif);
height:100%;
font-family:"ＭＳ Ｐゴシック", Osaka, "ヒラギノ角ゴ Pro W3";
}

#wrapper {
width:906px;
margin:0 auto;
min-height:100%;
height:100%;
height:auto;
}

.pagetop {
font-size:11px;
margin:10px 0 0 0;
float:right;
color:#333
}

.pagetop a {text-decoration: none;}
.pagetop a:link {color:#333}
.pagetop a:visited {color: #333;}
.pagetop a:hover,a:active {color: #FF0000;text-decoration: underline;}





/* 　　ここからヘッダー 　　　*/

h1 {
font-size:11px;
font-weight:lighter;
color:#999999;
margin:20px 0 2px 0;
text-align:left;
}

#head {
width:900px;
height:108px;
margin:0 3px 0 3px;
padding:0;
float:left;
}

#headlogo {
margin:0;
padding:0;
float:left;
}

#headinfo {
width:174px;
padding:0;
float:right;
}

.um {
margin: 0 0 3px 0;
}


/* 　　ここからボディ 　　　*/

#content {
width:906px;
height:auto;
margin:0;
float:left;
}

#mainimg {
width:906px;
height:370px;
margin:0;
text-align:center;
float:left;
}

#consul_area {
width:290px;
height:153px;
color:#333333;
margin:8px 8px 0 3px;
padding:0;
background-image:url(../img/consulting.gif);
background-repeat:no-repeat;
float:left;
font-size:12px;
}

#education_area {
width:290px;
height:153px;
color:#333333;
margin:8px 8px 0 3px;
padding:0;
background-image:url(../img/education.gif);
background-repeat:no-repeat;
float:left;
font-size:12px;
}

#seminer_area {
width:290px;
height:153px;
color:#333333;
margin:8px 8px 0 3px;
padding:0;
background-image:url(../img/accounting.gif);
background-repeat:no-repeat;
float:left;
font-size:12px;
}

.comment {
padding:47px 5px 5px 19px;
margin:0px;
font-size:12px;
color: #333;
line-height:130%;
letter-spacing:1px;
}

.comment a {text-decoration: none; display:block; overflow:hidden}
.comment a:link {color:#666}
.comment a:visited {color: #666;}
.comment a:hover,a:active {color: #990100;text-decoration: none;}


/* 　　ここからTOPICS 　　　*/

#top_topics {
width:540px;
height:auto;
line-height:170%;
letter-spacing:1px;
font-size:12px;
color: #666;
margin:8px 0 0 0;
float:left;
}

ul {
width:520px;
margin:5px 0px 0 10px;
padding:0 0 10px;
font-size:12px;
list-style-type: none;
}

.date {
color:#333;
margin-right:10px;
}

li {
padding-bottom:5px;
background-image : url(../img/arrow.jpg);
background-repeat: no-repeat;
background-position: 5px 6px;
padding-left: 20px;
border-bottom:1px dotted #666;
margin:10px 0 5px 0;
}

li a{
color:#666;
display:inline;
text-decoration:none;
padding:8px 0 8 20px;
}

li a:hover{
color:#FF0000;
text-decoration:underline;
}

/* 　　ここからINFO 　　　*/

#top_info {
width:349px;
height:auto;
margin:8px 0 0 6px;
float:left;
}

#adress {
line-height:140%;
font-size:12px;
color: #666;
margin:5px 0 0 10px;
float:left;
}


/* ここからナヴィゲーションボタン */
#navi {
width:906px;
height:39px;
margin:0;
padding:0;
text-align:center;
float:left;
overflow:hidden
}

#navi img { visibility:hidden }

#navi a,
#navi a:link,
#navi a:visited { background-position: 0px 0px; float:left; height: 39px; }
#navi a:focus,
#navi a:hover,
#navi a:active { background-position: 0px 39px; float:left;}

#navi .n-top a { background-image: url(../img/navi-top.gif); }
#navi .n-topics a { background-image: url(../img/navi-topics.gif); }
#navi .n-gyomu a { background-image: url(../img/navi-gyomu.gif); }
#navi .n-com a { background-image: url(../img/navi-com.gif); }
#navi .n-inq a { background-image: url(../img/navi-inq.gif); }


/* ここからフッター */

#footer-space {
height:10px;
background-color:#FFFFFF;
}

#footwrap {
width:906px;
margin:0 auto;
height:auto;
text-align:left;
}

#fline {
width:100%;
border-bottom:2px solid #990000;
margin:10px 0 0 0;
float:left;
}

#footer {
width:906px;
height:auto;
margin:5px 0 5px 5px;
position:relative;
font-size:11px;
color:#666666;
float:left;
line-height:130%;
}

.fleft {
text-align:left;
float:left;
}

.fright {
text-align:right;
margin-right:15px;
color:#333333;
}

#footer a {text-decoration: none;}
#footer a:link {color:#990100}
#footer a:visited {color: #990100;}
#footer a:hover,a:active {color: #DA9612;text-decoration: underline;}