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

tochi-net tax zouyo_point CSS

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

#content{
line-height: 1.4;
}

dl{
font-size: 110%;
}


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


ul.zouyo_pointnavi{
list-style: none;
width: 748px;
height: 49px;
margin: 0 0 15px 0;
position: relative;
}
ul.zouyo_pointnavi li{
width: 110px;
height: 49px;
text-indent: -9999px;
position: absolute;
}
ul.zouyo_pointnavi li a{
display: block;
overflow: hidden;
float: left;
width: 110px;
height: 49px;
text-indent: -9999px;
}

ul.zouyo_pointnavi li.zpnavi01{ background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat 0 -49px; top: 0; left: 0; }
ul.zouyo_pointnavi li.zpnavi02{ background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat -110px -49px; top: 0; left: 110px; }
ul.zouyo_pointnavi li.zpnavi03{ background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat -220px -49px; top: 0; left: 220px; }
ul.zouyo_pointnavi li.zpnavi04{ width:139px; background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat -330px -49px; top: 0; left: 330px; }
ul.zouyo_pointnavi li.zpnavi05{ width:139px; background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat -469px -49px; top: 0; left: 469px; }
ul.zouyo_pointnavi li.zpnavi06{ width:140px; background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat -608px -49px; top: 0; left: 608px; }

ul.zouyo_pointnavi li.zpnavi01 a{ background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat 0 0; top: 0; left: 0; }
ul.zouyo_pointnavi li.zpnavi02 a{ background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat -110px 0; top: 0; left: 110px; }
ul.zouyo_pointnavi li.zpnavi03 a{ background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat -220px 0; top: 0; left: 220px; }
ul.zouyo_pointnavi li.zpnavi04 a{ width:139px; background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat -330px 0; top: 0; left: 330px; }
ul.zouyo_pointnavi li.zpnavi05 a{ width:139px; background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat -469px 0; top: 0; left: 469px; }
ul.zouyo_pointnavi li.zpnavi06 a{ width:140px; background: url(/tax/zouyo_point/image/zp_navi.gif) no-repeat -608px 0; top: 0; left: 608px; }

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

#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 
-------------------------------------------- */

div.zouyo_point h4.stl {
width:550px;
height:51px;
margin:0;
padding:0;
background:url(/tax/zouyo_point/image/zp_img_stl.gif) no-repeat 0 0;
text-indent:-9999px;
}

div.zouyo_point div.img_r{
margin: 0 10px 0 0;
padding: 0 180px 0 0;
background: url(/tax/zouyo_point/image_cmn/img_zp01.gif) no-repeat right top;
}

div.zouyo_point div.box {
width:550px;
height:249px;
margin:0;
padding:0;
background:url(/tax/zouyo_point/image/zp_img_bg.gif) no-repeat 0 0;
}

div.zouyo_point ul.listicon {
width:500px;
margin:20px 25px 0px 10px;
}

div.zouyo_point ul.listicon li.lh_01 {
margin: 0 0 10px 25px;
padding: 0 0 0 15px;
background: url(/image_cmn/content_list_marker.gif) no-repeat 0 50%;
font-size: 110%;
}
div.zouyo_point ul.listicon li.lh_02 {
margin: 0 0 10px 25px;
padding: 0 0 0 15px;
background: url(/image_cmn/content_list_marker.gif) no-repeat 0 5px;
font-size: 110%;
}

/* evidence 
-------------------------------------------- */

div.evidence p.img_r{
margin: 0 10px 0 0;
padding: 0 180px 0 0;
background: url(/tax/zouyo_point/image_cmn/img_ev01.gif) no-repeat right top;
}

div.evidence ul.howto {
margin:20px 100px 0px 100px;
}

div.evidence ul.howto li {
width:480px;
height:56px;
font-size:110%;
}

div.evidence ul.howto li.bg_01{
margin:0 0 10px 0;
padding:0 0 0 50px;
line-height:56px;
background: url(/tax/zouyo_point/evidence/image/evi_img_bg01.gif) no-repeat 0 0;
}

div.evidence ul.howto li.bg_02{
margin:0 0 10px 0;
padding:3px 0 0 50px;
line-height:23px;
background: url(/tax/zouyo_point/evidence/image/evi_img_bg02.gif) no-repeat 0 0;
}

div.evidence ul.howto li.bg_03{
margin:0 0 10px 0;
padding:0 0 0 50px;
line-height:56px;
background: url(/tax/zouyo_point/evidence/image/evi_img_bg03.gif) no-repeat 0 0;
}

div.evidence ul.howto li.bg_04{
margin:0 0 10px 0;
padding:0 0 0 50px;
line-height:56px;
background: url(/tax/zouyo_point/evidence/image/evi_img_bg04.gif) no-repeat 0 0;
}
div.evidence ul.howto li.bg_05{
margin:0 0 10px 0;
padding:0 0 0 50px;
line-height:56px;
background: url(/tax/zouyo_point/evidence/image/evi_img_bg05.gif) no-repeat 0 0;
}

/* ƒ|ƒCƒ“ƒg */
div.evidence h4.stl {
width:530px;
height:60px;
margin:10px 100px 0px 100px;
padding:0;
background:url(/tax/zouyo_point/evidence/image/evi_img_stl.gif) no-repeat 0 0;
text-indent:-9999px;
}

div.evidence div.box {
width:490px;
height:144px;
margin:0px 100px 0px 100px;
padding:20px;
background:url(/tax/zouyo_point/evidence/image/evi_img_bg06.gif) no-repeat 0 0;
}

div.evidence ul.listicon {
width:360px;
margin:20px 60px 0px 80px;
}

div.evidence ul.listicon li.lh_01 {
margin: 0 0 10px 25px;
padding: 0 0 0 15px;
background: url(/image_cmn/content_list_marker.gif) no-repeat 0 50%;
font-size: 110%;
}

/* what_who 
-------------------------------------------- */

div.what_who p.img_r01{
margin: 0 10px 0 0;
padding: 0 220px 30px 0;
background: url(/tax/zouyo_point/image_cmn/img_wh01.gif) no-repeat right top;
}

div.what_who p.img_r02{
margin: 0 10px 0 0;
padding: 0 220px 30px 0;
background: url(/tax/zouyo_point/image_cmn/img_wh02.gif) no-repeat right top;
}

/* tax_free 
-------------------------------------------- */

div.tax_free p.img_r01{
margin: 0 10px 0 0;
padding: 0 160px 20px 0;
background: url(/tax/zouyo_point/image_cmn/img_tf01.gif) no-repeat right top;
}

div.tax_free dl {
width:625px;
height:334px;
margin:10px 40px 0px 40px;
padding:15px;
background: url(/tax/zouyo_point/tax_free/image/tf_img_bg01.gif) no-repeat right top;
}

div.tax_free dl dt {
margin: 0 0 5px 5px;
padding: 0 0 0 15px;
background: url(/image_cmn/content_list_marker.gif) no-repeat 0 50%;
font-size: 110%;
font-weight:bold;
color:#CC3300;
}

div.tax_free dl dd {
margin: 0 0 5px 5px;
padding: 0 0 0 15px;
font-size: 110%;
}

/* minasi 
-------------------------------------------- */

div.minasi h4.stl_01 {
width:504px;
height:35px;
margin:20px 120px 0 120px;
padding:0;
text-indent:-9999px;
background: url(/tax/zouyo_point/minasi/image/min_img_stl01.gif) no-repeat 0 0;
}

div.minasi p.img_r01{
margin: 0 30px 0 0;
padding: 0 140px 20px 0;
background: url(/tax/zouyo_point/image_cmn/img_min01.gif) no-repeat right top;
}

div.minasi div.bgarea{
padding: 0 0 20px 0;
background: url(/tax/zouyo_point/image_cmn/img_min02.gif) no-repeat 95% 100%;
}

div.minasi div.bgarea p{
margin: 0 270px 10px 0;
}

div.minasi div.bgarea ul li{
margin: 0 0 5px 0;
font-size: 110%;
}

div.minasi ul.pict {
width:504px;
margin:0 120px 0 120px;
text-indent:-9999px;
}

div.minasi ul.pict li {
float:left;
}

div.minasi ul.pict li dl dt.stl_02 {
width:184px;
height:34px;
background: url(/tax/zouyo_point/minasi/image/min_img_stl02.gif) no-repeat 0 0;
}

div.minasi ul.pict li dl dt.stl_03 {
width:320px;
height:34px;
background: url(/tax/zouyo_point/minasi/image/min_img_stl03.gif) no-repeat 0 0;
}

div.minasi ul.pict li dl dd.com_01 {
width:184px;
height:181px;
background: url(/tax/zouyo_point/minasi/image/min_img_04.gif) no-repeat 0 0;
}

div.minasi ul.pict li dl dd.com_02 {
width:320px;
height:181px;
background: url(/tax/zouyo_point/minasi/image/min_img_05.gif) no-repeat 0 0;
}


/* assessment 
-------------------------------------------- */
div.assessment div.bgarea ul{
padding: 0 0 5px 0;
}

div.assessment div.bgarea ul li {
margin: 0 0 5px 0;
font-size: 110%;
}

div.assessment div.bgarea02{
padding: 0 0 25px 0;
background: url(/tax/zouyo_point/image_cmn/img_ass01.gif) no-repeat 95% 50%;
}

div.assessment div.bgarea02 p{
margin: 0 250px 10px 0;
}