@charset "utf-8";
/*
Theme Name: Gyousei Kansa Houjin
Theme URI: http://gyosei-grp.or.jp/
Description: 仰星監査法人のデフォルトテーマ
Version: 1.6
Author: SKYAVY
Author URI: http://skyavy.co.jp/
Tags: blue, custom header, fixed width, two columns, widgets
Text Domain: skyavy
*/

/*** common ***/
* {
	font-family:'ヒラギノ角ゴ Pro W3','Hiragino Kaku Gothic Pro', 'メイリオ', Meiryo,'ＭＳ Ｐゴシック', sans-serif; margin:0; padding:0; color:#333; line-height:1.5;
}
html, body {
	font-family:'ヒラギノ角ゴ Pro W3','Hiragino Kaku Gothic Pro', 'メイリオ', Meiryo,'ＭＳ Ｐゴシック', sans-serif; text-align:left; font-size:12px; color:#333; border:0; margin:0; padding:0; line-height:1.5; background:url(images/bg.gif) repeat;
}
h1, h2, h3, h4, h5, h6, address {
	font-family:'ヒラギノ角ゴ Pro W3','Hiragino Kaku Gothic Pro', 'メイリオ', Meiryo,'ＭＳ Ｐゴシック', sans-serif; text-align:left; color:#333; margin:0; padding:0; border:0; font-style:normal; font-weight:normal;
}
div, blockquote, pre, ul, ol, li, dl, dt, dd {
	font-family:'ヒラギノ角ゴ Pro W3','Hiragino Kaku Gothic Pro', 'メイリオ', Meiryo,'ＭＳ Ｐゴシック', sans-serif; text-align:left; color:#333; margin:0; padding:0; border:0; font-size:100%; line-height:1.5;
}
p {
	font-family:'ヒラギノ角ゴ Pro W3','Hiragino Kaku Gothic Pro', 'メイリオ', Meiryo,'ＭＳ Ｐゴシック', sans-serif; text-align:left; color:#333; margin:0; padding:0 0 20px 0; border:0; font-size:100%; line-height:1.5; clear:both;
}
table, caption, th, td {
	font-family:'ヒラギノ角ゴ Pro W3','Hiragino Kaku Gothic Pro', 'メイリオ', Meiryo,'ＭＳ Ｐゴシック', sans-serif; text-align:left; color:#333; margin:0; padding:0; border:0; font-style:normal; font-weight:normal; font-size:100%; line-height:1.5;
}
img {
	border:0;
}
a:link, a:visited {
	color:#4c4ca2; text-decoration:none;
}
a:active, a:hover {
	color:#4c4ca2; text-decoration:underline;
}
input[type="text"] {
	height:18px;
}

/*** main ***/
.wrap {
	width:900px;
	margin:0 auto;
}
.head {
	height:54px;
	background:url(images/head.gif) repeat-x;
}
.head h1 {
	display:block;
	width:152px;
	height:54px;
	float:left;
	padding:0 0 0 10px;
}
.h_links {
	width:200px;
	float:right;
	line-height:22px;
	padding:0 10px 0 0;
	color:#fff;
	text-align:right;
}
.h_links a {
	color:#fff;
}
.menu {
	list-style:none;
	clear:both;
	width:100%;
	height:43px;
	float:left;
}
.menu li {
	float:left;
}
.foot {
	clear:both;
	width:100%;
	height:39px;
	line-height:28px;
	float:left;
	background:url(images/foot.gif) repeat-x;
	color:#fff;
	font-size:11px;
}
.f_links {
	width:690px;
	line-height:28px;
	float:left;
	padding:0 0 0 30px;
	color:#fff;
	font-size:11px;
}
.f_links a:link, .f_links a:active, .f_links a:hover, .f_links a:visited {
	color:#fff;
}
.copyright {
	width:150px;
	line-height:28px;
	float:right;
	padding:0 30px 0 0;
	text-align:right;
	color:#fff;
	font-size:11px;
}
.megamenu {
	position:absolute;
	left:0;
	top:0;
	z-index:0;
	display:none;
}
.ddl_wrap {
	width:273px;
	float:left;
	padding:15px 0 0 0;
	background:url(images/ddl_top.png) no-repeat;
}
.ddl_wrap ul {
	list-style:none;
	width:239px;
	padding:0 19px 5px 15px;
	background:url(images/ddl.png) repeat-y;
}
.ddl_wrap li a {
	display:block;
	width:219px;
	padding:2px 10px;
	color:#333;
}
.ddl_wrap li a:hover {
	background:#ccc;
	color:#0c3d80;
}
.ddl_btm {
	clear:both;
	width:100%;
	height:14px;
	background:url(images/ddl_btm.png) no-repeat;
	font-size:14px;
}

.ddl_wrap2 {
	width:152px;
	float:left;
	padding:15px 0 0 0;
	background:url(images/ddl_top2.png) no-repeat;
}
.ddl_wrap2 ul {
	list-style:none;
	width:118px;
	padding:0 19px 5px 15px;
	background:url(images/ddl2.png) repeat-y;
}
.ddl_wrap2 li a {
	display:block;
	width:98px;
	padding:2px 10px;
	color:#333;
}
.ddl_wrap2 li a:hover {
	background:#ccc;
	color:#0c3d80;
}
.ddl_btm2 {
	clear:both;
	width:100%;
	height:14px;
	background:url(images/ddl_btm2.png) no-repeat;
	font-size:14px;
}

/*** home ***/
.visual {
	clear:both;
	width:100%;
	height:198px;
	float:left;
}
.v_content {
	width:205px;
	height:138px;
	line-height:1.5;
	margin:13px 0 0 643px;
	padding:15px;
	color:#fff;
	font-size:14px;
	font-weight:bold;
}
.v_content a:link, .v_content a:active, .v_content a:hover, .v_content a:visited {
	color:#fff;
	font-weight:bold;
	background:url(images/arrow.gif) no-repeat 0 3px;
	padding:0 0 0 20px;
}
.h_content_wrap {
	clear:both;
	width:100%;
	float:left;
	padding:25px 0 30px;
	background:#fff;
}
.h_content {
	width:615px;
	float:left;
	padding:0 0 0 30px;
}
.h_side {
	width:213px;
	float:left;
	padding:0 0 0 17px;
}
.h_box {
	clear:both;
	width:100%;
	float:left;
	margin:0 0 20px;
	background:url(images/h_box.gif) no-repeat 0 14px;
}
.h_box2 {
	clear:both;
	width:100%;
	float:left;
	margin:0 0 20px;
	background:url(images/h_box2.gif) no-repeat 0 14px;
}
.h_box h3, .h_box2 h3 {
	padding:0 0 15px 32px;
}
.h_box p, .h_box2 p {
	width:560px;
	padding:0 0 0 32px;
	color:#ccc;
}
.h_box p a:link, .h_box p a:visited, .h_box2 a:link, .h_box2 a:visited {
	color:#fff;
	font-size:14px;
	font-weight:bold;
	text-decoration:none;
}
.h_box p a, .h_box2 a {
	color:#fff;
	font-size:14px;
	font-weight:bold;
	text-decoration:none;
}
.h_box p a:hover, .h_box p a:active, .h_box2 a:hover, .h_box2 a:active {
	color:#fff;
	font-size:14px;
	font-weight:bold;
	text-decoration:none;
}
.h_more {
	clear:both;
	width:560px;
	float:left;
	padding:0 23px 20px 32px;
	text-align:right;
}
.h_more a:link, .h_more a:visited, .h_box2 .h_more a:link, .h_box2 .h_more a:visited {
	color:#fff;
	text-decoration:underline;
	font-weight:normal;
	font-size:12px;
}
.h_more a:active, .h_more a:hover, .h_box2 .h_more a:active, .h_box2 .h_more a:hover {
	color:#fff;
	text-decoration:none;
	font-weight:normal;
	font-size:12px;
}
.wwa {
	width:100%;
	float:left;
	margin:14px 0 20px;
	background:url(images/bg_whoweare.gif) no-repeat;
}
.wwa_ti {
	height:18px;
	padding:23px 0 20px 13px;
}
.wwa ul {
	list-style:none;
	padding:0 0 21px 17px;
}
.wwa li {
	padding:0 0 9px;
}
.topics {
	clear:both;
	width:207px;
	float:left;
	padding:0;
	border:3px solid #214983;
/*	background:url(images/bg_topics.gif) no-repeat; */
}
.topics_ti {
	width:100%;
	float:left;
/*	padding:0 0 10px; */
	text-align:center;
	background-image:url(images/topics_t_bg.gif);
	background-repeat:repeat-x;
}
.topics_btm {
	clear:both;
	width:100%;
	float:left;
/*	padding:0 0 50px; */
	background:url(images/topics_btm_bg.gif) ;
}
.topics p {
	padding:10px 15px 10px;
}
.topics p a:link, .topics p a:visited {
	color:#c02741;
	text-decoration:underline;
}
.topics p a:active, .topics p a:hover {
	color:#c02741;
	text-decoration:none;
}
.topics p a.blue {
	color:#0c3d82;
}

.banner-box {
	clear:both;
	width:100%;
	float:left;
	margin:0 0 25px;
}

.banner-box div.banner {
	margin:5px 0 5px;
}

/*** sub common ***/
.content {
	clear:both;
	width:786px;
	float:left;
	padding:30px 57px;
	background:#fff;
}
.h2_wrap {
	clear:both;
	width:100%;
	float:left;
	padding:0 0 20px;
}
.h3_wrap {
	clear:both;
	width:100%;
	float:left;
	padding:0 0 20px;
}
.content_s {
	clear:both;
	width:760px;
	float:left;
	padding:0 17px 0 9px;
}
.image {
	clear:both;
	width:100%;
	float:left;
	padding:0 0 20px;
	text-align:center;
}

/*** sub ***/
.pagenotfound {
	padding:0 0 300px;
}
.b1_ti {
	clear:both;
	width:100%;
	float:left;
	padding:0 0 20px;
}
.b1_ti img {
	float:left;
}
.h3_2wrap {
	clear:both;
	width:100%;
	height:26px;
	float:left;
	margin:0 0 20px;
	background:url(images/h3_2.gif) no-repeat bottom;
}
.h3_2wrap h3 {
	line-height:26px;
	padding:0 0 0 20px;
	font-size:120%;
	font-weight:bold;
}
.h3_3wrap {
	clear:both;
	width:100%;
	float:left;
	padding:0 0 20px;
	background:url(images/h3_3.gif) no-repeat;
}
.h3_3wrap h3 {
	float:left;
	line-height:23px;
	margin:0 0 0 24px;
	padding:0 20px 0 0;
	background:#fff;
	color:#9c4440;
	font-size:130%;
	font-weight:bold;
}
.table_b2 {
	clear:both;
	width:100%;
	margin:0 0 20px 20px;
}
.table_b2 th, .table_b2 td {
	padding:5px 10px;
	border-bottom:solid #ccc 1px;
}
.table_b2 th {
	width:120px;
}
.table_b2 table th, .table_b2 table td {
	border:none;
}
.table_b2 p {
	clear:both;
	width:100%;
	float:left;
	padding:0 0 20px;
}
.table_b2 p img {
	float:left;
	margin:0 20px 10px 0;
}
.pdl_wrap {
	clear:both;
	width:100%;
	float:left;
	padding:0 0 20px;
}
.pdl_thumb {
	width:88px;
	float:left;
}
.pdl_right {
	width:652px;
	float:left;
	padding:0 0 0 20px;
}
.p_c-1 {
	clear:both;
	margin:0 10px 20px 0;
	padding:30px 40px;
	background:url(images/p_c-1.gif) repeat-y;
	color:#191f5d;
}
.p2_c-1 {
	clear:both;
	padding:0 0 20px 230px;
}
.d1_image {
	clear:both;
	width:639px;
	height:400px;
	padding:0 0 20px;
	background:url(images/D-1_img-group.jpg) no-repeat;
	position:relative;
}
.d1_z {
	display:block;
	width:229px;
	height:109px;
	position:absolute;
	top:254px;
	left:51px;
	text-indent:-9999px;
}
.d1_mc {
	display:block;
	width:220px;
	height:105px;
	position:absolute;
	top:185px;
	left:373px;
	text-indent:-9999px;
}
.d1_wrap {
	width:690px;
	height:498px;
	margin:0 0 20px;
	padding:35px 30px;
	background:url(images/D-1-wrap.gif) no-repeat;
	color:#fff;
}
.d1_wrap p {
	color:#fff;
}
.d1_wrap h3 {
	background:url(images/h3_d1_d1.gif) no-repeat 0 3px;
	padding:0 0 20px 20px;
	font-size:120%;
	font-weight:bold;
	color:#fff;
}
.q_list {
	list-style:none;
	width:670px;
	float:left;
	padding:0 0 50px 50px;
}
.q_list li {
	clear:both;
	width:100%;
	float:left;
	padding:0 0 7px;
}
.q_list a {
	display:block;
	width:595px;
	padding:10px 15px 10px 60px;
	text-decoration:none;
}
.q_list a:link, .q_list a:visited {
	background:url(images/q_list.gif) no-repeat top left;
	color:#333;
}
.q_list a:active, .q_list a:hover {
	background:url(images/question.gif) no-repeat top left;
	color:#181e5c;
}
.question {
	clear:both;
	width:685px;
	float:left;
	margin:0 0 3px;
	padding:10px 15px 10px 60px;
	background:url(images/question.gif) no-repeat top left;
	color:#181e5c;
}
.answer {
	clear:both;
	width:685px;
	float:left;
	margin:0 0 23px;
	padding:10px 15px 10px 60px;
	background:url(images/answer.gif) no-repeat top left;
}
.pub_wrap {
	clear:both;
	width:100%;
	float:left;
	padding:0 0 20px;
}
.pub_thumb {
	width:102px;
	float:left;
}
.pub_thumb img {
	border:solid #ccc 1px;
}
.pub_right {
	width:638px;
	float:left;
	padding:0 0 0 20px;
}
.h4_g_wrap {
	clear:both;
	width:694px;
	float:left;
	margin:0 0 20px;
	border-bottom:solid #c2ccc1 1px;
}
.h4_g_wrap h4 {
	line-height:24px;
	padding:0 0 0 30px;
	font-size:100%;
}
.table_g {
	clear:both;
	width:670px;
	margin:20px 0 20px 90px;
	border-bottom:solid #c8c8c8 1px;
}
.table_g th, .table_g td {
	padding:5px;
}
.table_g th {
	width:170px;
}
.h3_i_wrap {
	clear:both;
	width:100%;
	height:24px;
	float:left;
	margin:0 0 20px;
	padding:0 0 5px;
	border-bottom:dashed #7fa1c6 1px;
}
.h3_i_wrap h3 {
	line-height:24px;
	color:#00448d;
	font-weight:bold;
	font-size:130%;
	margin:0;
	padding:0;
}
.p_h {
	padding:0 0 20px 20px;
}
.p_i {
	padding:0 0 20px 20px;
	color:#00448d;
}
.m_j {
	clear:both;
	width:100%;
	float:left;
}
.m_j img {
	margin:0 4px 0 0;
}
.p_j {
	clear:both;
	width:760px;
	padding:26px 0;
	background:#f1f3f0;
}
.p_j h3 {
	color:#0e3763;
	font-size:130%;
	font-weight:bold;
	padding:0 22px 20px;
}
.p_j p {
	margin:0 0 20px;
	padding:0 22px 20px;
	border-bottom:dashed #cfd4cd 1px;
}

/*** english (L-1) ***/
.page-id-115 .menu, .page-id-115 .megamenu,
.page-id-126 .menu, .page-id-126 .megamenu,
.page-id-131 .menu, .page-id-131 .megamenu,
.page-id-133 .menu, .page-id-133 .megamenu {
	display:none;
}
.page-id-115 .content, .page-id-126 .content, .page-id-131 .content, .page-id-133 .content {
	clear:both;
	width:100%;
	float:left;
	padding:0;
	background:#fff;
}
.page-id-115 .f_links, .page-id-126 .f_links, .page-id-131 .f_links, .page-id-133 .f_links {
	display:none;
}
.menu_l {
	list-style:none;
	clear:both;
	width:100%;
	height:43px;
	float:left;
}
.menu_l li {
	float:left;
}
.content_l {
	clear:both;
	width:786px;
	float:left;
	padding:30px 57px;
	background:#fff;
}
.v_l1 {
	clear:both;
	width:100%;
	float:left;
}
.v_l1 img {
	float:left;
}
.l1 {
	width:644px;
	padding:35px 42px;
	margin:0 auto;
	background:url(images/l1.gif) no-repeat;
	color:#fff;
	font-weight:bold;
}
.cform label span.star_required {
	color:#ff0000;
	display:inline;
	width:10px;
	padding:0;
}
.b1_img {
	clear:both;
	width:100%;
	float:left;
	padding:0 0 24px;
}
.b1_img2 {
	clear:both;
	width:100%;
	float:left;
	padding:0 0 20px;
	text-align:right;
}
.clearbt {
	background:#ECECEC;
	border:solid 1px;
	border-color:#ECECEC #ADADAD #ADADAD #ECECEC !important;
	margin:10px 0 0 5px;
	padding:5px;
	width:100px;
	position:absolute;
	top:542px;
	left:220px;
}
#cf_field_4 {
	height:150px;
}
.content_s {
	position:relative;
}
.ul_sitemap {
	clear:both;
	list-style:none;
	padding:0 0 20px 20px;
}
.ul_sitemap li {
	clear:both;
	line-height:15px;
	padding:0 0 0 20px;
	background:url(images/sitemap.gif) no-repeat;
}
.ul_sitemap ul {
	list-style:none;
}
.h3_k {
	clear:both;
	width:100%;
	float:left;
	margin:0 0 20px;
	padding:0 0 10px;
	border-bottom:dashed #c8c8c8 1px;
}
.h3_k h3 {
	color:#425185;
	font-size:120%;
	font-weight:bold;
}
.p_k {
	clear:both;
	padding:0 20px 20px;
}
.table_k {
	clear:both;
	width:500px;
	margin:0 auto 50px;
}
.table_k th, .table_k td {
	padding:5px 10px;
	border-bottom:solid #c8c8c8 1px;
}
.table_k th {
	width:120px;
}
.strong_k {
	color:#0a3f82;
}
.h2_k {
	clear:both;
	width:100%;
	height:42px;
	float:left;
	margin:0 0 20px;
	padding:5px 0 13px;
	background:url(images/h2_k.gif) no-repeat left top;
}
.h2_k h2 {
	line-height:42px;
	padding:0 0 0 20px;
	color:#fff;
	font-size:18px;
	font-weight:bold;
}
.h3_g {
	clear:both;
	width:100%;
	height:36px;
	float:left;
	padding:0 0 20px;
	background:url(images/h3_g.gif) no-repeat;
}
.h3_g h3 {
	line-height:36px;
	padding:0 0 0 20px;
	color:#fff;
	font-size:14px;
	font-weight:bold;
}
.red {
	color:#ff0000;
}

.thanks{
	font-family:'ヒラギノ角ゴ Pro W3','Hiragino Kaku Gothic Pro', 'メイリオ', Meiryo,'ＭＳ Ｐゴシック', sans-serif;
	font-size: 12px;
	line-height: 150%;
	background-color: whitesmoke;
	padding:20px;
	width:400px;
}