/*---------------------------

確定申告の手引き

---------------------------*/
.kakutei{
width:620px;
text-align:left;
}

.kakutei h3,
.kakutei h4{
clear:both;
text-align:left;
margin:15px 0 7px 0;
}

.kakutei p{
text-align:left;
}

p.keepcenter{
margin:0 auto 0 auto;
text-align:center;
}

.f_left{
float:left;
}

.f_right{
float:right;
}

.attention{
color:#FF0000;
padding:0 0 0 14px;
background:url(../image_cmn/icon_attention.gif) no-repeat 0 0;
}

.attention_bk{
color:#000;
padding:0 0 0 14px;
background:url(../image_cmn/icon_attention_bk.gif) no-repeat 0 0;
}

.red{
color:#CC0000;
}

/*---------------------------
トップから下の共通メニュー
---------------------------*/
ul.cmn_menu{
display:block;
clear:both;
list-style:none;
margin:10px 0 10px 0;
padding:0 0 10px 0;
}

ul.cmn_menu li{
display:block;
float:left;
/*width:142px;*/
padding:0 5px 0 5px;
border-right:1px solid #333;
/*text-align:left;
background:url(../image_cmn/icon_menudot.gif) no-repeat left 2px;*/
}

ul.cmn_menu li.first{

}

ul.cmn_menu li.second{
clear:both;
float:left;
}
/*---------------------------
テーブル　共通
---------------------------*/
.kakutei table{
clear:both;
margin:15px 0 15px 0;
border-collapse:collapse;
}

.kakutei table th,
.kakutei table td{
padding:5px;
border:1px solid #996600;
}

.kakutei table th{
background:#dec28a;
color:#660000;
}

.kakutei table th.second_th{
width:auto;
color:#996600;
background:#fffbdc;
font-weight:normal;
}






/*---------------------------
トップページ
---------------------------*/
p.intro_text{
margin:15px 0 15px 0;
}

ul.top_menu{
list-style:none;
}

ul.top_menu li,
ul.top_menu a{
display:block;
float:left;
width:305px;
height:45px;
text-indent:-9876px;
}

ul.top_menu li.m01 a,
ul.top_menu li.m03 a,
ul.top_menu li.m05 a,
ul.top_menu li.m07 a,
ul.top_menu li.m09 a{
margin:0 0 8px 0;
}

ul.top_menu li.m02 a,
ul.top_menu li.m04 a,
ul.top_menu li.m06 a,
ul.top_menu li.m08 a,
ul.top_menu li.m10 a{
margin:0 0 8px 5px;
}

ul.top_menu li.m01 a{background:url(../image/menu.gif) 0 0;}
ul.top_menu li.m02 a{background:url(../image/menu.gif) 305px 0;}
ul.top_menu li.m03 a{background:url(../image/menu.gif) 0 -45px;}
ul.top_menu li.m04 a{background:url(../image/menu.gif) 305px -45px;}
ul.top_menu li.m05 a{background:url(../image/menu.gif) 0 -90px;}
ul.top_menu li.m06 a{background:url(../image/menu.gif) 305px -90px;}
ul.top_menu li.m07 a{background:url(../image/menu.gif) 0 -135px;}
ul.top_menu li.m08 a{background:url(../image/menu.gif) 305px -135px;}
ul.top_menu li.m09 a{background:url(../image/menu.gif) 0 -180px;}
ul.top_menu li.m10 a{background:url(../image/menu.gif) 305px -180px;}

ul.top_menu li.m01 a:hover{background:url(../image/menu_ro.gif) 0 0;}
ul.top_menu li.m02 a:hover{background:url(../image/menu_ro.gif) 305px 0;}
ul.top_menu li.m03 a:hover{background:url(../image/menu_ro.gif) 0 -45px;}
ul.top_menu li.m04 a:hover{background:url(../image/menu_ro.gif) 305px -45px;}
ul.top_menu li.m05 a:hover{background:url(../image/menu_ro.gif) 0 -90px;}
ul.top_menu li.m06 a:hover{background:url(../image/menu_ro.gif) 305px -90px;}
ul.top_menu li.m07 a:hover{background:url(../image/menu_ro.gif) 0 -135px;}
ul.top_menu li.m08 a:hover{background:url(../image/menu_ro.gif) 305px -135px;}
ul.top_menu li.m09 a:hover{background:url(../image/menu_ro.gif) 0 -180px;}
ul.top_menu li.m10 a:hover{background:url(../image/menu_ro.gif) 305px -180px;}



/*---------------------------
青色申告とは？ /ao/
---------------------------*/

h3{
clear:both;
margin:17px 0 10px 0;
padding:0 0 5px 0;
text-align:left;
border-bottom:1px solid #996600;
}

.sinkoku_detail dt{
text-align:left;
margin:10px 0 5px 0; 
}

.sinkoku_detail dd{
text-align:left;
margin:0 0 0 0px;
}

.square{
color:#996600;
}

table.ao{
width:600px;
margin:15px 0 0 0;
}

table.ao th{
width:120px;
}

table.ao th.second_th{
width:160px;
background:none;
color:#996600;
font-weight:normal;
}


/*---------------------------
所得控除のチェック /check/
---------------------------*/
.a01{
float:left;
width:300px;
}

.a02{
float:right;
width:310px;
padding:0 0 0 10px;
text-align:right;
}

table.check{
width:620px;
margin:5px 0 0 0;
}

table.check th{
width:33%;
}

table.check th.second_th{
width:auto;
color:#996600;
background:#fffbdc;
font-weight:normal;
}

h4.syotokukoujyo{
font-weight:normal;
font-size:100%;
color:#660000;
}

/*---------------------------
必要経費 /expense/
---------------------------*/
table.expense01{
width:620px;
}

table.expense01 th.gennre{width:18%;}
table.expense01 th.content{width:32%;}
table.expense01 th.attention_point{width:50%;}

table.expense02{
margin:0px 0 15px 0;
}

h4.expense{
font-weight:normal;
font-size:100%;
color:#660000;
}

/*---------------------------
確定申告を忘れた時　/forgot/
---------------------------*/
p.forgot01{
float:left;
width:370px;
}

p.forgot02{
float:right;
width:240px;
}


/*---------------------------
確定申告が必要な方　/forgot/
---------------------------*/
ul.need_people{
list-style:none;
display:block;
margin:0 0 5px 0;
padding:0 0 0 3px;
}

ul.need_people li{
float:left;
}

ul.need_list{
clear:both;
list-style:none;
width:560px;
margin:0 auto 0 auto;
padding:10px;
border:1px solid #666;
}

ul.need_list li{
width:95%;
padding:0 0 0 15px;
background:url(../need/image/dotted.gif) no-repeat left 4px;
text-align:left;
}

/*---------------------------
ネットで確定申告　/net/
---------------------------*/
ul.e-tax{
margin:10px 0 0 0;
list-style:none;
}

ul.e-tax li{
float:left;
width:30%;
}

ul.e-tax li.e01{border:1px solid #669966;margin:0 0px 0 10px;}
ul.e-tax li.e02{border:1px solid #9966CC;margin:0 10px 0 10px;}
ul.e-tax li.e03{border:1px solid #6699CC;margin:0 10px 0 0px;}

ul.e-tax dt{
padding:3px;
font-weight:bold;
}

ul.e-tax li.e01 dt{background:#669966;color:white;}
ul.e-tax li.e02 dt{background:#9966CC;color:white;}
ul.e-tax li.e03 dt{background:#6699CC;color:white;}

ul.e-tax dd{height:5em;padding:8px 5px 5px 5px;text-align:left;}

h4.net{
font-size:100%;
color:#660000;
}

p.link{
width:320px;
padding:5px;
background:#FFFFCC;
margin:0 auto 0 auto;
text-align:center;
}


/*---------------------------
賃貸経営収入の計上と時期　/rent/
---------------------------*/
h4.rent{
font-weight:normal;
font-size:100%;
color:#660000;
}

table.rent{
margin:0 0 15px 0;
}

table.rent th.rent01{width:28%;}
table.rent th.rent02{width:72%;}
/*
table.rent ul{
list-style:none;
margin:0px;
padding:0px;
}

table.rent li{
clear:both;
margin:0px 0 0px 0;
padding:0px;
}

table.rent dt{
clear:both;
float:left;
width:15px;
height:17px;
margin:0px;
padding:0px;
}

table.rent dd{
float:left;
width:390px;
margin:0px;
padding:0px;
}

table.rent dd.result{
clear:both;
margin:4px 0 4px 10px;
color:#CC0000;
}
*/

p.result{
margin:4px 0 4px 20px;
color:#CC0000;
}

/*---------------------------
受付期間　/period/
---------------------------*/

.period_box{
float:right;
padding:9px 5px 5px 5px;
font-size:90%;
}

dl.period{
width:320px;
text-align:left;
}

dl.period dt{
clear:both;
float:left;
width:70px;
}

dl.period dd{
float:left;
width:240px;
}


/*---------------------------
申告書の種類　/type/
---------------------------*/
table.type{
float:left;
width:450px;
}

table.type th.second_th{
text-align:left;
}

p.type_illust{
float:right;
padding:10px;
}


/*---------------------------
申告書の書き方　/write/
---------------------------*/

ul.wlist{
list-style:none;
width:90%;
margin:10px auto 0 auto;
}

ul.wlist li{
height:19px;
margin:3px 0 0 0;
padding:2px 0 0 20px;
text-align:left;
}


li.wlist_01{background:url(../image_cmn/no_1.gif) no-repeat left 2px;}
li.wlist_02{background:url(../image_cmn/no_2.gif) no-repeat left 2px;}
li.wlist_03{background:url(../image_cmn/no_3.gif) no-repeat left 2px;}
li.wlist_04{background:url(../image_cmn/no_4.gif) no-repeat left 2px;}
li.wlist_05{background:url(../image_cmn/no_5.gif) no-repeat left 2px;}

h4.write{
text-align:center;
font-size:100%;
color:#660000;
}