@charset "UTF-8";

/* 住まいの税金
-------------------------------------------------------------- */
.all_cont{
	border-top-width: 1px;
	border-top-style: solid;
	border-top-color: #CCCCCC;
	width: 100%;
	padding-top:5px;
}
.tax .contents{
	width:890px;
	clear: both;
	margin-right: auto;
	margin-bottom: 20px;
	margin-left: auto;
	padding-top: 0;
	border-top-width: 5px;
	border-top-style: solid;
	border-top-color: #97C51F;
}
.tax h3{
	margin-bottom:15px;
}
/* Index */
.tax .top-text{
	display: block;
	width: 555px;
	float: left;
	padding-left: 30px;
	padding-bottom: 15px;
}
.tax p.top-image{
	display: block;
	float: right;
	width: 305px;
	padding-right: 30px;
	padding-bottom: 25px;
}
.tax .col1 {
	clear:both;
	padding-top:20px;
}
.tax .col2 {
	float:left;
	margin:0;
	padding:0;
}
.tax .col2 .frame{
	float:left;
	border:1px solid #CCCCCC;
	width:430px;
	padding:0;
	margin-bottom:10px;
}
.tax .col2.right {
	float:right;
}
.tax .col2 h4{
	margin:5px 0;
	clear:both;
}
.tax .col2 h5{
	clear:both;
	margin:3px 0 1px 5px;
}
.tax .col2 dl{
	float:left;
	background:#F9F9F9;
	padding:5px;
	border:4px solid #FFFFFF;
	border-bottom:3px solid #FFFFFF;
	margin-bottom:2px;
	width:412px;
}
.tax .col2 dl dt{
	clear:both;
	float:left;
	width:2em;
	padding-left:12px;
	margin:0;
}
.tax .col2 dl dt.l2{
	height:2.7em;
}
.tax .col2 dl dd{
	float:right;
	width:360px;
	padding:0;
	margin:0;
}
.tax .col1 .caution{
	background:url(../tools/tax/images/gray_bg.gif);
	margin-top:10px;
	padding:10px;
}
.tax .col1 .caution .link{
	margin-top:10px;
}
.tax .col1 .caution .link img{
	vertical-align:middle;
	margin:0 10px;
}
.tax p.ex{
	background:url(../kiso/buy/images/top/icon_y.gif) no-repeat;
	padding-left:30px;
	font-weight:bold;
}
/* 各ページ */
.tax div.cl{
	clear:both;
	height:10px;
}
.tax div.contents.rmenu{
	border: none;
	padding-top: 0;
	width:920px;
	margin-left:30px;
}
.tax .contents.rmenu h4{
	padding:0 0 20px 0;
	margin:0;
	border:none;
}
.tax .contents.rmenu h5{
	padding:20px 0;
	margin:0;
}
.tax .contents.rmenu h6{
	clear:both;
	padding:0 0 0 15px;
	margin:15px 0 10px 0;
	border-left:5px solid #72BA29;
	font-size:110%;
	color:#72BA29;
}
.tax .contents.rmenu h6.sub{
	background:url(../tools/tax/images/bg_h6.jpg) no-repeat;
	clear:both;
	padding:18px 0 13px 15px;
	margin:15px 0 10px 0;
	font-size:110%;
	border:none;
}
.tax  .contarea p.img{
	margin:0 0 10px 20px;
}
.tax .contarea div.point{
	clear:both;
	background:#f3f3f3;
	padding:10px;
	margin:10px 20px;
}
.tax .contarea div.point ul{
}
.tax .contarea div.point ul li{
	background:url(../trouble/images/icon_green.gif) no-repeat 0 3px;
	padding-left:16px;
	padding-bottom:5px;
}	
.tax .contarea table p.last,
.tax .contarea div.point p.last,
.tax .contarea div.point ul li.last{
	padding-bottom:0;
	margin-bottom:0;
}
.tax .contarea dl dt{
	font-weight:bold;
}
.tax .contarea dl dd{
	padding-left:20px;
	padding-bottom:5px;
}
.tax .contarea dl dd dl{
	float:left;
	padding:10px 0;
}
.tax .contarea dl dd dt{
	font-weight:normal;
	float:left;
	width:15px;
}
.tax .contarea dl dd dd{
	float:left;
	width:630px;
	padding:0;
}
.tax .contarea dl.em6{
	float:left;
}
.tax .contarea dl.em6 dt{
	font-weight:normal;
	float:left;
	width:6em;
	clear:both;
}
.tax .contarea dl.em6 dd{
	float:left;
	width:32em;
	padding-left:10px;
}
.tax .contarea p.option,
.tax .contarea dl.option dt,
.tax .contarea dl.option dd{
	font-weight:normal;
}
.tax .contarea dl.option.imp dt,
.tax .contarea dl.option.imp dd{
	font-weight:bold;
}
.tax .contarea dl.option.impdt dt{
	font-weight:bold;
}
.tax .contarea dl.option{
	margin-top:5px;
	margin-bottom:5px;
	padding:0;
}
.tax .contarea dl.option.flt{
	float:left;
}
.tax .contarea dl.option dt{
	float:left;
	width:1.5em;
	margin:0;
	padding:0;
	clear:both;
}
.tax .contarea dl.option.kakko dt{
	width:2em;
}
.tax .contarea dl.option dd{
	float:left;
	width:620px;
	margin:0;
	padding:0;
}
.tax .contarea dl.option.st dd{
	width:570px;
}
.tax .contarea dl.option.st2 dd{
	width:590px;
}
.tax .contarea dl.option.st3 dd{
	width:560px;
}
.tax .contarea dl.fl{
/*	float:left;*/
	clear:both;
}
*:first-child+html .tax .contarea dl.fl{
	height:2.5em;
}
.tax .contarea dl.lst02 dt{
	clear:both;
	float:left;
	width:400px;
}
.tax .contarea dl.lst02 dd{
	float:left;
	width:100px;
	padding:0;
	margin-right:50px;
	text-align:right;
}
.tax .contarea dl.lst03,
.tax .contarea dl.lst04{
	margin-top:0;
	padding:0;
}
.tax .contarea dl.lst03 dt,
.tax .contarea dl.lst04 dt{
	clear:both;
	float:left;
	width:2em;
}
.tax .contarea dl.lst04 dt{
	width:15px;
}
.tax .contarea dl.lst03.none dt,
.tax .contarea dl.lst04.none dt,
.tax .contarea ul.disc li{
	font-weight:normal;
}
.tax .contarea ul.disc.bt0 li{
	margin-bottom:0;
}
.tax .contarea dl.lst03 dd{
	float:left;
	width:600px;
}
.tax .contarea dl.lst03 dd.short,
.tax .contarea dl.lst04 dd.short{
	float:left;
	width:560px;
}
.tax .contarea dl dd ul li,
.tax .contarea ul.disc li{
	list-style-type:disc;
	margin-left:20px;
}
.tax .contarea ul.lstcol2 li{
	list-style-type:none;
	width:43%;
	float:left;
	margin:0;
	font-weight:normal;
}
.tax .contarea p.cl,
.tax .contarea ol.cl,
.tax .contarea ol li.cl{
	clear:both;
}
.tax .contarea p.cl.h1{
	height:1px;
}

.tax .contarea p,
.tax .contarea table{
	margin-bottom:10px;
}
.tax .contarea .uline{
	text-decoration:underline;
}
.tax .contarea div.point p.caution01{
	clear:both;
	padding-top:10px;
}
.tax .contarea ol li{
	padding-left:0;
	margin-left:30px;
	margin-bottom:5px;
	list-style-type:decimal;
	font-weight:bold;
}
.tax .contarea ol.noLm li{
	margin-left:20px;
}

.tax .contarea ol.ltm1 li{
	margin-left:25px;
}
.tax .contarea ol.none li{
	font-weight:normal;
}
.tax .contarea ul.none li{
	font-weight:normal;
}
.tax .contarea ul.lstFb li{
	padding-left:0;
	margin-left:10px;
	margin-bottom:5px;
	list-style-type:none;
	font-weight:bold;
}

.tax .contarea table th,
.tax .contarea table td{
	border:1px solid #CCCCCC;
	border-collapse:collapse;
	padding:5px 10px;
	vertical-align:middle;
}
.tax .contarea table th{
	text-align:center;
	font-weight:bold;
	background:#E6F7AB;
}
.tax .contarea table th.w01,
.tax .contarea table td.w01{
	width:175px;
}
.tax .contarea table th.w02{
	width:100px;
}
.tax .contarea table th.w03{
	width:120px;
}
.tax .contarea table th.w04,
.tax .contarea table td.w04{
	width:70px;
}
.tax .contarea table th.w05{
	width:35px;
}
.tax .contarea table th.w06{
	width:150px;
}
.tax .contarea table th.w07,
.tax .contarea table td.w07{
	width:320px;
}
.tax .contarea table.td01 td{
	text-align:right;
}
.tax .contarea table.center td{
	text-align:center;
}
.tax .contarea table td.lt,
.tax .contarea table th.lt{
	text-align:left;
}
.tax .contarea table td.rt{
	text-align:right;
}
.tax .contarea table td.ct{
	text-align:center;
}
.tax .contarea table td.top,
.tax .contarea table th.top{
	vertical-align:top;
}

.tax .contarea p.title01{
	clear:both;
	padding:10px 0 0 15px;
	margin-bottom:5px;
	color:#72ba29;
	font-weight:bold;
	background:url(../trouble/images/icon_green.gif) no-repeat 0 13px;
}

.tax .contarea p.link{
	padding:5px 10px;
	font-weight:bold;
}
.tax .contarea p.link img{
	vertical-align:middle;
	margin-right:10px;
}

.tax .contarea .pagelink{
	clear:both;
	border-top:1px solid #cccccc;
	padding-top:15px;
	margin-top:20px;
}
.tax .contarea .pagelink p.forward{
	float:left;
	width:330px;
}
.tax .contarea .pagelink p.next{
	float:right;
	width:330px;
	text-align:right;
}
.tax .contarea .lt15{
	margin-left:15px;
}
.tax .contarea .lt30{
	margin-left:30px;
}
.tax .contarea .lt45{
	margin-left:45px;
}
.tax .contarea .mt10{
	margin-top:10px;
}

.ltimg {
	float:left;
	margin-right:5px;
}
br.cl{
	clear:both;
}


/*メニュー*/
.tax .contarea{
	float:left;
	width:675px;
}

.tax .pagemenu{
	float:right;
	width:222px;
	background-position:bottom;
	padding-bottom:10px;
	background-image: url(/tools/tax/images/menu/sidemenu_bg.gif);
	background-repeat: no-repeat;
	text-align: center;
}
.tax .pagemenu ul{
	background-image: url(/tools/tax/images/menu/sidemenu_bg_top.gif);
	background-repeat: no-repeat;
	background-position: left top;
	padding-top: 10px;
	width: 222px;
	text-align: center;
	margin: 0px;
	padding-right: 0px;
	padding-left: 0px;
}
.tax .pagemenu ul li{
	margin-top: 0px;
	margin-bottom: 15;
	margin-left: auto;
	width: 210px;
	padding: 0px;
	margin-right: auto;
}

.tax .pagemenu ul li ul{
	background-color: #FFFFFF;
	margin: 0px;
	width: 208px;
	text-align: left;
	background-image: none;
	border: 1px solid #E4E4E4;
	padding-top: 5px;
	padding-right: 0px;
	padding-bottom: 5px;
	padding-left: 0px;
}

.tax .pagemenu ul li a {
	display:block;
	width:210px;
	height:40px;
	background-repeat: no-repeat;
}
.tax .pagemenu ul li#me0 a {
	display:block;
	width:210px;
	height:40px;
	background-image: url(/tools/tax/images/menu/menu_top.gif);
	background-repeat: no-repeat;
}
.tax .pagemenu ul li#me0 a:hover,.tax .pagemenu ul.on-0 li#me0 a  {
	background-image:url(/tools/tax/images/menu/menu_top_b.gif);
} 
.tax .pagemenu ul li#me1 a {
	display:block;
	width:210px;
	height:40px;
	background-image: url(/tools/tax/images/menu/menu_01.gif);
	background-repeat: no-repeat;
}
.tax .pagemenu ul li#me1 a:hover,.tax .pagemenu ul.on-1 li#me1 a  {
	background-image:url(/tools/tax/images/menu/menu_01_b.gif);
} 
.tax .pagemenu ul li#me2 a {
	display:block;
	width:210px;
	height:40px;
	background-image: url(/tools/tax/images/menu/menu_02.gif);
	background-repeat: no-repeat;
}
.tax .pagemenu ul li#me2 a:hover,.tax .pagemenu ul.on-2 li#me2 a  {
	background-image:url(/tools/tax/images/menu/menu_02_b.gif);
}
.tax .pagemenu ul li#me3 a {
	display:block;
	width:210px;
	height:40px;
	background-image: url(/tools/tax/images/menu/menu_03.gif);
	background-repeat: no-repeat;
}
.tax .pagemenu ul li#me3 a:hover,.tax .pagemenu ul.on-3 li#me3 a  {
	background-image:url(/tools/tax/images/menu/menu_03_b.gif);
} 
.tax .pagemenu ul li#me4 a {
	display:block;
	width:210px;
	height:40px;
	background-image: url(/tools/tax/images/menu/menu_04.gif);
	background-repeat: no-repeat;
}
.tax .pagemenu ul li#me4 a:hover,.tax .pagemenu ul.on-4 li#me4 a  {
	background-image:url(/tools/tax/images/menu/menu_04_b.gif);
} 
.tax .pagemenu ul li#me5 a {
	display:block;
	width:210px;
	height:40px;
	background-image: url(/tools/tax/images/menu/menu_05.gif);
	background-repeat: no-repeat;
}
.tax .pagemenu ul li#me5 a:hover,.tax .pagemenu ul.on-5 li#me5 a  {
	background-image:url(/tools/tax/images/menu/menu_05_b.gif);
} 
.tax .pagemenu ul li#me6 a {
	display:block;
	width:210px;
	height:40px;
	background-image: url(/tools/tax/images/menu/menu_06.gif);
	background-repeat: no-repeat;
}
.tax .pagemenu ul li#me6 a:hover,.tax .pagemenu ul.on-6 li#me6 a  {
	background-image:url(/tools/tax/images/menu/menu_06_b.gif);
} 
.tax .pagemenu ul li#me7 a {
	display:block;
	width:210px;
	height:40px;
	background-image: url(/tools/tax/images/menu/menu_07.gif);
	background-repeat: no-repeat;
}
.tax .pagemenu ul li#me7 a:hover,.tax .pagemenu ul.on-7 li#me7 a  {
	background-image:url(/tools/tax/images/menu/menu_07_b.gif);
} 
.tax .pagemenu ul li#me8 a {
	display:block;
	width:210px;
	height:40px;
	background-image: url(/tools/tax/images/menu/menu_08.gif);
	background-repeat: no-repeat;
}
.tax .pagemenu ul li#me8 a:hover,.tax .pagemenu ul.on-8 li#me8 a  {
	background-image:url(/tools/tax/images/menu/menu_08_b.gif);
} 
.tax .pagemenu ul li#me9 a {
	background-image: url(/tools/tax/images/menu/menu_09.gif);
}
.tax .pagemenu ul li#me9 a:hover,.tax .pagemenu ul.on-9 li#me9 a  {
	background-image:url(/tools/tax/images/menu/menu_09_b.gif);
} 
.tax .pagemenu ul li#me10 a {
	background-image: url(/tools/tax/images/menu/menu_10.gif);
}
.tax .pagemenu ul li#me10 a:hover,.tax .pagemenu ul.on-10 li#me10 a  {
	background-image:url(/tools/tax/images/menu/menu_10_b.gif);
} 
.tax .pagemenu ul li#me11 a {
	background-image: url(/tools/tax/images/menu/menu_11.gif);
}
.tax .pagemenu ul li#me11 a:hover,.tax .pagemenu ul.on-11 li#me11 a  {
	background-image:url(/tools/tax/images/menu/menu_11_b.gif);
} 
.tax .pagemenu ul li#me12 a {
	background-image: url(/tools/tax/images/menu/menu_12.gif);
}
.tax .pagemenu ul li#me12 a:hover,.tax .pagemenu ul.on-12 li#me12 a  {
	background-image:url(/tools/tax/images/menu/menu_12_b.gif);
} 
.tax .pagemenu span{
	display:none;
}
.tax .point .printtb, 
.tax .point .printtb th, 
.tax .point .printtb td {
	border:none;
	background:none;
	padding:0;
	margin:0;
}
.tax .point .printtb th {
	text-align:left;
}
.tax .point .printtb td {
	text-align:right;
	width:10em;
}

/* ----------------------------------- clearfix */

.clearfix:after {
  content: ".";  /* 新しい要素を作る */
  display: block;  /* ブロックレベル要素に */
  clear: both;
  height: 0;
  visibility: hidden;
}

.clearfix {
  min-height: 1px;
}

* html .clearfix {
  height: 1px;
  /*\*//*/
  height: auto;
  overflow: hidden;
  /**/
}
/* WinIE7 only */
*:first-child+html .clearfix{
  height:1%;
}

/* WinIE6 and below */
/*\*/
* html .clearfix{
  height:1%;
}
/**/