@charset "shift_jis";
/* =========================================

tochi-net tax souzoku_kiso CSS

============================================ */

#content{
line-height: 1.4;
}

dl{
font-size: 110%;
}


/* souzoku_kiso
-------------------------------------------- */
h4{
margin: 20px 0 10px 0;
padding: 0;
border: none;
text-align: center;
}

ul.souzoku_kisonavi{
list-style: none;
width: 748px;
height: 49px;
margin: 0 0 15px 0;
position: relative;
}
ul.souzoku_kisonavi li{
width: 90px;
height: 49px;
text-indent: -9999px;
position: absolute;
}
ul.souzoku_kisonavi li a{
display: block;
overflow: hidden;
float: left;
width: 90px;
height: 49px;
text-indent: -9999px;
}

ul.souzoku_kisonavi li.sknavi01{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat 0 -49px; top: 0; left: 0; }
ul.souzoku_kisonavi li.sknavi02{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -90px -49px; top: 0; left: 90px; }
ul.souzoku_kisonavi li.sknavi03{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -180px -49px; top: 0; left: 180px; }
ul.souzoku_kisonavi li.sknavi04{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -270px -49px; top: 0; left: 270px; }
ul.souzoku_kisonavi li.sknavi05{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -360px -49px; top: 0; left: 360px; }
ul.souzoku_kisonavi li.sknavi06{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -450px -49px; top: 0; left: 450px; }
ul.souzoku_kisonavi li.sknavi07{ width:104px; background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -540px -49px; top: 0; left: 540px; }
ul.souzoku_kisonavi li.sknavi08{ width:104px; background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -644px -49px; top: 0; left: 644px; }

ul.souzoku_kisonavi li.sknavi01 a{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat 0 0; top: 0; left: 0; }
ul.souzoku_kisonavi li.sknavi02 a{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -90px 0; top: 0; left: 90px; }
ul.souzoku_kisonavi li.sknavi03 a{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -180px 0; top: 0; left: 180px; }
ul.souzoku_kisonavi li.sknavi04 a{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -270px 0; top: 0; left: 270px; }
ul.souzoku_kisonavi li.sknavi05 a{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -360px 0; top: 0; left: 360px; }
ul.souzoku_kisonavi li.sknavi06 a{ background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -450px 0; top: 0; left: 450px; }
ul.souzoku_kisonavi li.sknavi07 a{ width:104px; background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -540px 0; top: 0; left: 540px; }
ul.souzoku_kisonavi li.sknavi08 a{ width:104px; background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat -644px 0; top: 0; left: 644px; }

ul.souzoku_kisonavi li a:hover{ background: none !important; }

div.kazei ul.souzoku_kisonavi li.sknavi01 { background: url(/tax/souzoku_kiso/image/sk_navi.gif) no-repeat 0 -49px; top: 0; left: 0; }

#content ul.kisolist li{
margin: 0 0 5px 25px;
padding: 0 0 0 15px;
background: url(/image_cmn/content_list_marker.gif) no-repeat 0 50%;
font-size: 110%;
}

/* index 
-------------------------------------------- */

/* �C���[�W */

div.souzoku_kiso dl.kiso_img_01 dt{
margin: 0 auto 10px auto;
text-align: center;
}

div.souzoku_kiso dl.kiso_img_01 dd{
margin: 0 auto 10px auto;
text-align: center;
}

div.souzoku_kiso dl.kiso_img_01 li{
display: inline;
margin: 0 10px;
}

div.souzoku_kiso p.img_r{
margin: 0 40px 0 0;
padding: 0 230px 30px 0;
background: url(/tax/souzoku_kiso/image_cmn/img_gp01.gif) no-repeat right top;
}


/* kazei 
-------------------------------------------- */

div.kazei table{
border-collapse: collapse;
font-size: 110%;
}

div.kazei table th{
padding: 3px 0;
border: 1px solid #cccccc;
background: #fdf8f3;
text-align: center;
}

div.kazei table th.title01{
background: #d0ecad;
}

div.kazei table td{
padding: 4px 3px 4px 5px;
border: 1px solid #cccccc;
vertical-align:middle;
text-align:center;
}


/* taisyo 
-------------------------------------------- */

div.taisyo dl.taisyo_img_01 dt{
margin: 0 100px 10px 100px;
text-align: center;
}

div.taisyo dl.taisyo_img_01 dd{
margin: 0 100px 10px 100px;
text-align: center;
}

div.taisyo dl.taisyo_img_01 li{
display: inline;
margin: 0;
}

div.taisyo p.img_r{
margin: 0 20px 0 0;
padding: 0 300px 50px 0;
background: url(/tax/souzoku_kiso/image_cmn/img_fam01.gif) no-repeat right top;
}



/* bunkatu 
-------------------------------------------- */


div.bunkatu p.img_r{
margin: 0 50px 0 0;
padding: 0 210px 15px 0;
background: url(/tax/souzoku_kiso/image_cmn/img_3b01.gif) no-repeat right top;
}


/* hyouka 
-------------------------------------------- */

div.hyouka table{
border-collapse: collapse;
font-size: 110%;
}

div.hyouka table th{
padding: 3px 0;
border: 1px solid #B6B6B6;
background: #fdf8f3;
text-align: center;
}

div.hyouka table th.title01{
border: 1px solid #B6B6B6;
background: #d0ecad;
}

div.hyouka table td{
padding: 4px 3px 4px 5px;
border: 1px solid #cccccc;
vertical-align:middle;
text-align:left;
}

div.hyouka table td.left_stl {
padding: 4px 3px 4px 5px;
border: 1px solid #B6B6B6;
vertical-align:middle;
background: #E3F9C7;
text-align:center;
}

div.hyouka table td dl{
/*font-size: 95%!important;
font-size: 85%;*/
text-align: left;
}

div.hyouka table td dl dt{
width: 200px;
margin: 0 0 5px;
padding: 0 0 0 15px;
font-weight:bold;
background: url(/image_cmn/content_list_marker.gif) no-repeat 1px 5px;
}

div.hyouka table td dl dd{
width: 200px;
margin: 0 0 5px;
padding: 0 0 0 15px;
line-height:1em;
}

div.hyouka p.img_r{
margin: 0 50px 0 0;
padding: 0 180px 20px 0;
background: url(/tax/souzoku_kiso/image_cmn/img_mono01.gif) no-repeat right top;
}


/* houhou 
-------------------------------------------- */
div.houhou ul.kolist {

}
div.houhou ul.kolist li.level01{
float: left;
clear: both;
width: 748px;
padding: 0 0 25px 0px;
background: url(/tax/souzoku_kiso/houhou/image/kolist_vertical_arrow01.gif) no-repeat left bottom;
}

div.houhou ul.kolist li.level02{
float: left;
clear: both;
width: 748px;
padding: 0 0 25px 0px;
background: url(/tax/souzoku_kiso/houhou/image/kolist_vertical_arrow02.gif) no-repeat left bottom;
}

div.houhou ul.kolist li.level03{
float: left;
clear: both;
width: 748px;
padding: 0 0 25px 0px;
background: url(/tax/souzoku_kiso/houhou/image/kolist_vertical_arrow03.gif) no-repeat left bottom;
}

div.houhou ul.kolist li.level04{
float: left;
clear: both;
width: 748px;
padding: 0 0 25px 0px;
}

div.houhou ul.kolist li dl.start01{
width: 700px;
background: url(/tax/souzoku_kiso/houhou/image/kolist_boxbase01.gif) no-repeat left bottom;
}

div.houhou ul.kolist li dl.start02{
width: 500px;
background: url(/tax/souzoku_kiso/houhou/image/kolist_boxbase02.gif) no-repeat left bottom;
}

div.houhou ul.kolist li dl.start03{
width: 600px;
background: url(/tax/souzoku_kiso/houhou/image/kolist_boxbase.gif) no-repeat left bottom;
}

div.houhou ul.kolist li dl{
float: right;
width: 525px;
background: url(/tax/souzoku_kiso/houhou/image/kolist_boxbase.gif) no-repeat left bottom;
}

div.houhou ul.kolist li dl dt.head01{
margin: 0 0 5px 0;
padding: 8px 5px 5px 8px;
background: url(/tax/souzoku_kiso/houhou/image/kolist_boxhead01.gif) no-repeat;
color: #d47500;
}

div.houhou ul.kolist li dl dt.head02{
margin: 0 0 5px 0;
padding: 8px 5px 5px 8px;
background: url(/tax/souzoku_kiso/houhou/image/kolist_boxhead02.gif) no-repeat;
color: #d47500;
}

div.houhou ul.kolist li dl dt.head03{
margin: 0 0 5px 0;
padding: 8px 5px 5px 8px;
background: url(/tax/souzoku_kiso/houhou/image/kolist_boxhead.gif) no-repeat;
color: #d47500;
}

div.houhou ul.kolist li dl dt strong{
padding: 0 0 0 18px;
background: url(/image_cmn/list_mark_maru_bgw.gif) no-repeat 0 50%;
}

div.houhou ul.kolist li dl dd{
margin: 0 8px 8px 8px;
font-size: 85%;
}

div.houhou ul.kolist li dl.start03 dd{
clear: both;
}

div.houhou ul.kolist li dl.start03 dd ul{
list-style:disc;
width: 480px;
margin: 0 0 5px 20px;
background: url(/tax/souzoku_kiso/houhou/image/houhou_img_01.gif) no-repeat 250px bottom;
}

div.houhou ul.kolist li dl.start03 dd ul li{
float: left;
clear: none;
margin: 0 0 5px 0;
padding: 0;
width: 254px;
background-image: none;
}

/* seido 
-------------------------------------------- */

div.seido p.img_r01{
margin: 0 50px 0 0;
padding: 0 160px 25px 0;
background: url(/tax/souzoku_kiso/image_cmn/img_gm01.gif) no-repeat right top;
}

div.seido dl dd {
margin:0px 0px 0px 20px;
}

div.seido dl dd ul {
text-align:left;
}
	
div.seido dl dd p.img_r02 {
margin: 0 10px 0 0;
padding:0px 180px 50px 0px;
background: url(/tax/souzoku_kiso/image_cmn/img_gpm01.gif) no-repeat right top;
}

div.seido dl dd dl.list dt.icon{
float:left;
width:140px;
margin: 0 0 5px;
padding: 0 0 0 15px;
font-weight:bold;
background: url(/image_cmn/content_list_marker.gif) no-repeat 1px 5px;
}

div.seido dl dd dl.list dd.com{
margin: 0 0 5px 0px;
padding: 0 0 0 15px;
}