/* -------------------------------- 
Name: service stylesheet
Manager: ASUKA ACCOUNTING ASSOCIATES
-------------------------------- */

/* service_link
-------------------------------- */

#service { width:610px; float:right; }
#service h4 { margin-bottom:10px; }
#service h5 { font-size:1em; margin-left:10px; }
#service h5.b03_service { margin:0 0 10px 0; }
#service h6 { font-size:1em; margin-left:10px; }
#service p { margin-left:10px; margin-right:10px; }

#service dl { margin-left:10px; margin-bottom:20px; }
#service dd { margin-left:20px; }

#service ul.list { margin-left:20px; margin-bottom:10px; }
#service ul.list li { list-style-type: disc; }


/* メニュー　*/
#kakumaru_wrapper { background:url(../../service/img/kakumaru_bg.gif); width:610px; margin-bottom:20px; }
#kakumaru_ue { background:url(../../service/img/kakumaru_ue.gif) no-repeat; height:7px; width:610px; }
#kakumaru_shita { background:url(../../service/img/kakumaru_shita.gif) no-repeat; height:7px; width:610px; }
#kakumaru_contents { padding:8px 0 3px 10px; overflow:hidden; }
#kakumaru_contents h5 { margin-bottom:15px; margin-left:0;　}
#kakumaru_contents p { margin:0 20px 10px 10px;}

#service ul.menu  { width: 600px; }
#service ul.menu li { float: left; width:190px; margin-right:8px; margin-bottom:8px; }
#service ul.menu li span { display:none; }

#b2b01 a{ display:block; width:190px; height:50px; background:url(../../service/img/b2b_menu01.jpg); }
#b2b02 a{ display:block; width:190px; height:50px; background:url(../../service/img/b2b_menu02.jpg); }
#b2b03 a{ display:block; width:190px; height:50px; background:url(../../service/img/b2b_menu03.jpg); }
#b2b04 a{ display:block; width:190px; height:50px; background:url(../../service/img/b2b_menu04.jpg); }
#b2b05 a{ display:block; width:190px; height:50px; background:url(../../service/img/b2b_menu05.jpg); }
#b2b06 a{ display:block; width:190px; height:50px; background:url(../../service/img/b2b_menu06.jpg); }
#b2b07 a{ display:block; width:190px; height:50px; background:url(../../service/img/b2b_menu07.jpg); }

#b2b01 a:hover{ background-position:0 -50px; }
#b2b02 a:hover{ background-position:0 -50px; }
#b2b03 a:hover{ background-position:0 -50px; }
#b2b04 a:hover{ background-position:0 -50px; }
#b2b05 a:hover{ background-position:0 -50px; }
#b2b06 a:hover{ background-position:0 -50px; }
#b2b07 a:hover{ background-position:0 -50px; }

#b2c01 a{ display:block; width:190px; height:50px; background:url(../../service/img/b2c_menu01.jpg); }
#b2c02 a{ display:block; width:190px; height:50px; background:url(../../service/img/b2c_menu02.jpg); }
#b2c03 a{ display:block; width:190px; height:50px; background:url(../../service/img/b2c_menu03.jpg); }
#b2c04 a{ display:block; width:190px; height:50px; background:url(../../service/img/b2c_menu04.jpg); }

#b2c01 a:hover{ background-position:0 -50px; }
#b2c02 a:hover{ background-position:0 -50px; }
#b2c03 a:hover{ background-position:0 -50px; }
#b2c04 a:hover{ background-position:0 -50px; }


#service ol { margin-left:30px; margin-right:10px; margin-bottom:20px; }
#service ol li { list-style-type: decimal; margin-bottom:8px; }

/* 法人 税務顧問・会計顧問　*/
#b01 { width:610px; height:180px; background:url(../../service/img/b01.jpg) no-repeat; margin-bottom:20px; }
#b01 h4 { display:none; }
#b01 p{ display:none; }


/* 法人 国際税務　*/
#b03 { width:610px; height:186px; background:url(../../service/img/b03.jpg) no-repeat; margin-bottom:20px; }
#b03 h4 { display:none; }
#b03 p{ display:none; }

#b03_promise { background:url(../../service/img/b03_02.jpg) no-repeat; width:610px; height:341px; margin-bottom:10px; }
#b03_promise h5 { display:none; }
#b03_promise ol { display:none; }


/* 法人 連結納税　*/
#b04 { width:610px; height:203px; background: url(../../service/img/b04.jpg) no-repeat; margin-bottom:20px; }
#b04 h4 { display:none; }
#b04 p{ display:none; }

#b04_copy { width:610px; height:45px; background: url(../../service/img/b04_copy.gif) no-repeat; margin-bottom:20px; }
#b04_copy p{ display:none; }

#service p.q { margin:0 10px; }
#service p.a { margin-left:58px; margin-bottom:10px; }

#service table.b04 { width:500px; border-top:1px solid #CCC; border-right: 1px solid #CCC; border-collapse:collapse; margin:0 0 15px 58px; line-height:1.5; }
#service table.b04 td { border-bottom:1px solid #CCC; border-left:1px solid #CCC; padding: 3px 10px; text-align:right; }
#service table.b04 th { border-bottom:1px solid #CCC; border-left:1px solid #CCC; padding: 3px 10px; font-weight:bold; background:#EFEFEF; text-align:center; }


/* 法人 連結決算　*/
#b05 { background:url(../../service/img/b05.jpg) no-repeat; width:610px; height:268px; margin-bottom:10px; }
#b05 h4 { display:none; }
#b05 p { display:none; }

#b05_comment { background:url(../../service/img/b05_copy.gif) no-repeat; width:610px; height:65px; margin-bottom:25px; }
#b05_comment p { display:none; }

/* 法人 IFRS　*/
#b06 { background:url(../../service/img/b06.jpg) no-repeat; width:610px; height:292px; margin-bottom:20px; }
#b06 h4 { display:none; }
#b06 p { display:none; }

/* 法人 公益法人　*/
#b07 { width:610px; height:150px; background:url(../../service/img/b07.jpg) no-repeat; margin-bottom:20px; }
#b07 h4 { display:none; }
#b07 p { display:none; }

#b07_q { width:450px; height:180px; margin:0 auto 20px auto; background:url(../../service/img/b2b07_01.jpg) no-repeat; }
#b07_q p { display:none; }
#b07_q ul { display:none; }


/* 個人　*/
#c01 { width:610px; height:180px; background:url(../../service/img/c01.jpg) no-repeat; margin-bottom:20px; }
#c01 h4 { display:none; }
#c01 p { display:none; }

#c01_q { width:445px; height:205px; margin:0 auto 20px auto; background:url(../../service/img/c01_q.jpg) no-repeat; }
#c01_q p { display:none; }
#c01_q ul { display:none; }


#c04_q { width:445px; height:265px; margin:0 auto 20px auto; background:url(../../service/img/c04_q.jpg) no-repeat; }
#c04_q p { display:none; }
#c04_q ul { display:none; }


/*

#service_link {
	width: 627px;
	margin: 0 auto;
}

#service_link01 {
	height: 159px;
	width: 206px;
	padding: 90px 0 0 0;
	background: url(../../img/service_link01_title.jpg) top no-repeat;
}

#service_link01 ul {
	margin: 0 0 0 4px;
}

.sl01a {
	padding: 0 0 4px 27px;
	background: url(../../img/service_link01_point.gif) no-repeat left top;
}
.sl01b {
	padding: 0 0 4px 27px;
	background: url(../../img/service_link01_point_e.gif) no-repeat left top;
}


#service_link02 {
	height: 159px;
	width: 206px;
	padding: 90px 0 0 0;
	background: url(../../img/service_link02_title.jpg) top no-repeat;
}

#service_link02 ul {
	margin: 0 0 0 4px;
}

.sl02a {
	padding: 0 0 4px 27px;
	background: url(../../img/service_link02_point.gif) no-repeat left top;
}
.sl02b {
	padding: 0 0 4px 27px;
	background: url(../../img/service_link02_point_e.gif) no-repeat left top;
}


#service_link03 {
	height: 159px;
	width: 206px;
	padding: 90px 0 0 0;
	background: url(../../img/service_link03_title.jpg) top no-repeat;
}

#service_link03 ul {
	margin: 0 0 0 4px;
}

.sl03a {
	padding: 0 0 4px 27px;
	background: url(../../img/service_link03_point.gif) no-repeat left top;
}
.sl03b {
	padding: 0 0 4px 27px;
	background: url(../../img/service_link03_point_e.gif) no-repeat left top;
}




/* service
-------------------------------- */
/*
#service {
	width: 610px;
	float:right;
}

#s_pagetitle {
	width: 610px;
	padding: 0 0 10px 0;
	margin: 0 auto;
}
*/



/* s_box
-------------------------------- */
/*
.s_box {
	width: 610px;
	padding: 0 0 25px 0;
	margin: 0 auto;
}

.s_box_title {
	padding: 0;
	margin: 30px auto 10px auto;
}

.s_box_img {
	width: 610px;
	padding: 10px 0 10px 0;
	margin: 0 auto;
	text-align: center;
}

.s_box_img02 {
	width: 610px;
	padding: 0 0 10px 5px;
	margin: 0 auto;
}

.s_box_head {
	width: 600px;
	padding: 0 0 10px 10px;
	margin: 0 auto;
}

.s_box p {
	padding: 5px 10px 5px 10px;
}

.s_box_l {
	float: left;
	width: 240px;
	padding: 0;
}

.s_box_l02 {
	float: left;
	width: 220px;
	padding: 0;
}

.s_box_r {
	float: right;
	width: 350px;
	padding: 5px 10px 0 10px;
	line-height: 1.7;
}

.s_box_l02 {
	float: left;
	width: 180px;
	padding: 7px 0 0 12px;
}

.s_box_r02 {
	float: right;
	width: 380px;
	padding: 5px 20px 0 5px;
	line-height: 1.7;
}

.s_box_t02 {
    margin: 0 auto;
	padding: 0 0 10px 10px;
}
*/

/* q_box
-------------------------------- */
.q_box {
	width: 560px;
	padding: 20px 15px 5px 15px;
	margin: 0 auto 20px auto;
	background: #f9faf6;
    line-height: 1.7; 
}

.q_box03 {
	width: 560px;
	padding: 20px 15px 15px 15px;
	margin: 0 auto 20px auto;
	background: #f6f9fa;
    line-height: 1.6; 
}