/* ---------------------------
　■全体の設定
--------------------------- */

* {
	font-size: 100%;
	text-align: left;
	margin: 0;
	padding: 0;
	background: transparent;
}

p {
	margin-bottom: 6px;
}

strong {
	font-weight: bold;
/*
	font-size: 120%;
*/
	color: #525C69;
}

fieldset {
	float: left;
	width: 450px;
	margin: 4px 0 6px 4px;
	padding: 4px 0 4px 4px;
	border:1px solid #ccc;
}

legend {
	margin-left: 4px;
	padding: 4px;
}

.dl3 {
	background: #F5F9FA url(../useful/tax/images/dlBack1.gif) repeat-x;
	width: 90%;
	margin: 0 0 1em 2em;
}
.dl3 dl {
	margin: 4px;
}
.dl3 dt {
	padding: 0 0 2px 4px;
	color: #525C69;
	border-bottom: 1px dashed #9ABBC7;
	font-weight: bold;
}
.dl3 dd {
	padding: 4px;
}

.dd1 {
	margin: 0;
	padding: 0;
	background: #B7BEC8;
}
.dd2 {
	padding: 4px;
	background: #F5F9FA;
}
.dd3 {
	background: #ECF2F4;
}
.dt2 {
	text-align: left;
	width: 100%;
}
.clear {
	clear: both;
}
.coField {
	width: 80%;
}
.kesi {
	text-indent: -9999px;
	display: none;
}



/* ---------------------------
　■コンテンツ
--------------------------- */

#taxBookIndex {
	float: left;
	width: 550px;
}
#taxBookIndex ul {
	margin: 0.5em 0 0.5em 2.5em;
	list-style: url(../useful/tax/images/point.gif);
}

#taxIndex {
	padding: 0 0 25px 0;
}


/* インデックスページ
--------------------------- */

.chapterTitle {
	margin: 36px 0 0 0;
}

#taxBookIndex ul {
	margin: 0.5em 0 0.5em 2.5em;
}

.point {
	list-style: url(../useful/tax/images/point.gif);
}

.indexBlock {
	float: left;
	width: 49%;
}

.topicLink {
	float: left;
	width: 275px;
	background: #F5F9FA;
	border-bottom: 1px solid #9ABBC7;
}
.topicLink dd {
	float: left;
	font-size: 10px;
	text-align: left;
	padding: 2px 2px 0px 2px;
	display: inline;
}
.topicLink dt {
	clear: both;
	width: 188px;
	float: left;
	color: #666666;
	font-size: 10px;
	text-align: right;
	font-weight: bold;
	white-space: nowrap;
	background: #D9E8EA;
	padding: 2px 4px 0px 4px;
	display: inline;
}
.fNext {
	float: right;
	height: 17px;
	font-size: 10px;
	color: #FFFFFF;
	background: #ECF2F4 url(../useful/tax/images/secNext.gif) right no-repeat;
	padding: 2px 17px 0 4px;
}
.fBack {
	float: left;
	height: 17px;
	font-size: 10px;
	color: #FFFFFF;
	background: #ECF2F4 url(../useful/tax/images/secBack.gif) left no-repeat;
	padding: 2px 4px 0 17px;
	display: inline;
}
html>body .fBack {
	height: 15px;
}

.txt1 {
	clear: both;
}


/* 表組み
--------------------------- */
.listTable {
	width: 90%;
	background: #94B2B1;
}
.tT1 {
	margin: 1px;
	height: 40px;
	color: #666666;
	font-size: 12px;
	text-align: center;
	vertical-align: middle;
	background: #F5F9FA url(../useful/tax/images/tT1back.gif) bottom repeat-x;
}

.tDcTbRl, .tDl, .tDc, .tDr, .tDlEven, .tDcEven, .tDrEven {
	background: #FDFDFF;
	vertical-align: middle;
	padding: 2px 1px 0px 2px;
}
.tDcTbRl {
	text-align: center;
	writing-mode:tb-rl;
	font-weight: bold;
	color: #525C69;
	background: #D9E8EA;
}
.tDcTbRlOdd {
	text-align: center;
	writing-mode:tb-rl;
	font-weight: bold;
	color: #525C69;
	background: #CCE0E3;
}
.tDl {
	text-align: left;
}
.tDc {
	text-align: center;
}
.tDr {
	text-align: right;
}
.tDlEven {
	text-align: left;
	background: #F5F9FA;
}
.tDcEven {
	text-align: center;
	background: #F5F9FA;
}
.tDrEven {
	text-align: right;
	background: #F5F9FA;
}




/* 囲み */
.tableWrap {
	width: 430px;
	background: #F5F9FA;
}


/* タイトル */
.dt1 {
	width: 430px;
	text-align: center;
	padding: 4px;
	background: #ECF2F4;
}
html>body .dt1 {
	width: 422px;
}




.t1 {
	margin: 0 4px 0 4px;
	text-align: left;
	width: 298px;
	background: #F5F9FA;
}
html>body .t1 {
	width: 310px;
}
.t2 {
	margin: 0 4px 0 4px;
	text-align: left;
	width: 112px;
	background: #F5F9FA;
}
html>body .t2 {
	width: 120px;
}



/* コラム
--------------------------- */
.clm {
	background: #F5F9FA;
	padding: 0.5em;
	min-height: 390px;
}