@charset "utf-8";

/* ===============================================
RESET
=============================================== */
html {
	color:#333;
	font-size:62.5%;
}

body {
	margin:0 auto;
	padding:0;
	text-align:center;
	/*font-family:'Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','メイリオ','Meiryo','ＭＳ Ｐゴシック','MS P Gothic',sans-serif,Arial,Helvetica,Geneva;*/
	font-family:'メイリオ','Meiryo','Hiragino Kaku Gothic Pro','ヒラギノ角ゴ Pro W3','ＭＳ Ｐゴシック','MS P Gothic',sans-serif,Arial,Helvetica,Geneva;
}

img,ul,ol,li,h1,h2,h3,h4,h5,h6,p,dl,dd,dt,table,tr,th,td {
	margin:0;
	padding:0;
	border:0;
}

ul,ol {
	display:block;
	list-style:none;
}

img {
	vertical-align:bottom;
}

a img {
	border:none;
	text-decoration:none;
}

a {
	color: #2255a4;
	outline: none;
}

a:link {
	text-decoration:none;
}

a:visited {
	text-decoration:none;
}

a:hover {
	text-decoration:underline;
}

a:active {
	text-decoration:underline;
}

a:hover img.op_hover {
	opacity:.6;
	filter:alpha(opacity=60);
	-ms-transition:.3s;
	transition:.3s;
	-moz-opacity:.6;
}

table ul,table ol,table dl,table p,table th p,table td p,ul ul,ol ol,ul dl,ol dl,dl ul,dl ol,dl p,dl table {
	font-size:100%;
}

h1,h2,h3,h4,h5,h6,p,dl,ul,ol,table {
	font-size:1.6em;
	line-height:1.5;
}

.pager {
	clear:both;
	margin:0 auto;
}

.pager ul {
	text-align:center;
	font-weight:700;
	font-size:1.6em;
	line-height:.9;
}

.pager ul li {
	display:inline-block;
	margin:0 5px;
	border:1px solid #E6E6E6;
}

.pager ul li a {
	display:inline-block;
	padding:14px 14px 7px;
	height:20px;
	border:1px solid #FFF;
	background:#717171;
}

.pager ul li a:link,.pager ul li a:visited {
	color:#FFF;
	text-decoration:none;
}

.pager ul li a:hover,.pager ul li a:active {
	color:#FFF;
	text-decoration:underline;
}

.pager ul li.current a {
	background:#880203;
}

.pager ul li.btn_next,.pager ul li.btn_previous {
	top:1px;
	border:none;
	letter-spacing:-1px;
}


.pager ul li.btn_next a {
	padding:16px 35px 9px 20px;
	border:none;
	background:url(../../asset_guide/tax_courses/img/bg_pager_right01.png) no-repeat left top;
}

.pager ul li.btn_previous a {
	padding:16px 10px 9px 35px;
	border:none;
	background:url(../../asset_guide/tax_courses/img/bg_pager_left01.png) no-repeat left top;
}

.tbl_basic01 {
	clear:both;
	margin-top:30px;
	width:100%;
	border-spacing:1px;
	border-collapse:separate;
	background:#880203;
	empty-cells:show;
}

.tbl_basic01 caption {
	padding-bottom:10px;
	text-align:center;
	font-weight:700;
	font-weight:700;
	font-size:100%;
}

.tbl_basic01.vacancy_measures caption {
	padding-bottom:10px;
	text-align:left;
	font-weight:700;
	font-weight:700;
	font-size:100%;
}

.tbl_basic01.vacancy_measures {
	margin: 45px 0 35px 0;
}

.tbl_basic01 th {
	padding:15px 10px;
	background:#FFF;
	vertical-align:middle;
	text-align:center;
	font-weight:700;
}

.tbl_basic01 td {
	padding:13px 10px;
	background:#FFF;
	vertical-align:middle;
	text-align:center;
}

.tbl_basic01 .bg_red {
	border:1px solid #FFF;
	background:#880203;
	color:#FFF;
}

.tbl_basic01 th.bg_gray,.tbl_basic01 th.bg_pink {
	padding:5px 10px;
}

.tbl_basic01 .bg_gray {
	background:#F5F5F5;
	color:#000;
	line-height:1.3;
}

.tbl_basic01 .bg_pink {
	background:#F7EDED;
}

.tbl_basic02 {
	clear:both;
	margin-top:30px;
	width:100%;
	border:1px solid #880203;
	border-spacing:0;
	border-collapse:collapse;
	empty-cells:show;
}

.tbl_basic02 caption {
	padding-bottom:10px;
	text-align:center;
	font-weight:700;
	font-weight:700;
	font-size:100%;
}

.tbl_basic02 th {
	padding:5px 0 5px 10px;
	background:#FFF;
	vertical-align:top;
	text-align:right;
	font-weight:700;
}

.tbl_basic02 td {
	padding:5px 10px;
	background:#FFF;
	vertical-align:top;
	text-align:left;
}

.tbl_basic02 tr:first-child th,.tbl_basic02 tr:first-child td {
	padding-top:20px;
}

.tbl_basic02 tr:last-child th,.tbl_basic02 tr:last-child td {
	padding-bottom:15px;
}

.tbl_basic03 {
	clear:both;
	margin-top:30px;
	width:100%;
	border-left:1px solid #880203;
	border-top:1px solid #880203;
	border-spacing:0;
	border-collapse:separate;
	empty-cells:show;
}

.tbl_basic03 th {
	padding:15px 10px;
	border-right:1px solid #880203;
	border-bottom:1px solid #880203;
	background:#FFF;
	vertical-align:top;
	text-align:right;
	font-weight:700;
}

.tbl_basic03 td {
	position:relative;
	padding:15px 10px;
	border-right:1px solid #880203;
	border-bottom:1px solid #880203;
	background:#FFF;
	vertical-align:top;
	text-align:left;
}

.tbl_basic03 .bg_pink {
	background:#F7EDED;
}

.img_left {
	float:left!important;
}

.img_right {
	float:right!important;
}

.align_top {
	vertical-align:top!important;
}

.align_middle {
	vertical-align:middle!important;
}

.align_bottom {
	vertical-align:bottom!important;
}

.img_center,.text_center {
	text-align:center!important;
}

.text_right {
	text-align:right!important;
}

.text_left {
	text-align:left!important;
}

.width_1em {
	width:1em!important;
}

.width_2em {
	width:2em!important;
}

.width_3em {
	width:3em!important;
}

.width_4em {
	width:4em!important;
}

.width_5em {
	width:5em!important;
}

.width_5 {
	width:5%!important;
}

.width_8 {
	width:8%!important;
}

.width_10 {
	width:10%!important;
}

.width_13 {
	width:13%!important;
}

.width_15 {
	width:15%!important;
}

.width_20 {
	width:20%!important;
}

.width_25 {
	width:25%!important;
}

.width_30 {
	width:30%!important;
}

.width_33 {
	width:33.3%!important;
}

.width_35 {
	width:35%!important;
}

.width_40 {
	width:40%!important;
}

.width_45 {
	width:45%!important;
}

.margin_bottom_none {
	margin-bottom:0!important;
}

.margin_top_none {
	margin-top:0!important;
}

.margin_top5 {
	margin-top:5px!important;
}

.margin_top10 {
	margin-top:10px!important;
}

.margin_top15 {
	margin-top:15px!important;
}

.margin_top20 {
	margin-top:20px!important;
}

.margin_top30 {
	margin-top:30px!important;
}

.margin_top40 {
	margin-top:40px!important;
}

.margin_top50 {
	margin-top:50px!important;
}

.margin_top60 {
	margin-top:60px!important;
}

.margin_top90 {
	margin-top:90px!important;
}

.margin_top10n {
	margin-top:-10px!important;
}

.margin_top20n {
	margin-top:-20px!important;
}

.margin_top30n {
	margin-top:-30px!important;
}

.margin_top40n {
	margin-top:-40px!important;
}

.margin_top60n {
	margin-top:-60px!important;
}

.margin_bottom5 {
	margin-bottom:5px!important;
}

.margin_bottom10 {
	margin-bottom:10px!important;
}

.margin_bottom15 {
	margin-bottom:15px!important;
}

.margin_bottom20 {
	margin-bottom:20px!important;
}

.margin_bottom30 {
	margin-bottom:30px!important;
}

.margin_bottom40 {
	margin-bottom:40px!important;
}

.margin_bottom50 {
	margin-bottom:50px!important;
}

.margin_bottom60 {
	margin-bottom:60px!important;
}

.padding_left20 {
	padding-left:20px!important;
}

.padding_left30 {
	padding-left:30px!important;
}

.padding_bottom20 {
	padding-bottom:20px!important;
}

.font_size11 {
	font-size:1.1em!important;
}

.font_size12 {
	font-size:1.2em!important;
}

.font_size13 {
	font-size:1.3em!important;
}

.font_size14 {
	font-size:1.4em!important;
}

.font_size15 {
	font-size:1.5em!important;
}

.font_size16 {
	font-size:1.6em!important;
}

.font_size18 {
	font-size:1.8em!important;
}

.font_size81p {
	font-size:.813em!important;
}

.font_size100p {
	font-size:100%!important;
}

.c_red {
	color:#880203!important;
}

.c_A3998C {
	color:#A3998C!important;
}

.note_text01 {
	position:relative;
	margin:15px 0 0;
	font-size:1.3em;
}

ul.note_text01 {
	margin:5px 0 0;
	font-size:1.3em;
}

table .note_text01 {
	font-size:.813em;
}

p.note_text_ind1em {
	position:relative;
	margin:15px 0 0 1em;
	font-size:1.3em;
}

table p.note_text_ind1em,dl p.note_text_ind1em,dl ul.note_text_ind1em {
	font-size:.813em;
}

p.note_text_ind1em span {
	position:absolute;
	top:0;
	left:-1em;
}

ul.note_text_ind1em li,ol.note_text_ind1em li {
	position:relative;
	margin:5px 0 0 1em;
}

ul.note_text_ind1em li span,ol.note_text_ind1em li span {
	position:absolute;
	top:0;
	left:-1em;
}

ul.note_text_ind1_5em li,p.note_text_ind1_5em {
	position:relative;
	margin:0 0 0 1.5em;
	font-size:1.3em;
}

table p.note_text_ind1_5em,table ul.note_text_ind1_5em {
	font-size:.813em;
}

ul.note_text_ind1_5em li span,p.note_text_ind1_5em span {
	position:absolute;
	top:4px;
	left:-1.5em;
}

ul.note_text_ind1_5em li span {
	top:0;
}

table ol.note_text_ind2em {
	font-size:100%;
}

ol.note_text_ind2em {
	margin-top:10px;
	font-size:1.3em;
}

ol.note_text_ind2em li {
	position:relative;
	margin:5px 0 0 2em;
}

ol.note_text_ind2em li span {
	position:absolute;
	top:0;
	left:-2em;
}

p.note_text_ind3em {
	position:relative;
	margin:15px 0 0 3em;
	font-size:1.3em;
}

table p.note_text_ind3em {
	font-size:.813em;
}

p.note_text_ind3em span {
	position:absolute;
	top:0;
	left:-3em;
}

ol.note_text_ind3em {
	font-size:1.3em;
}

table ol.note_text_ind3em {
	font-size:1em;
}

ol.note_text_ind3em li {
	position:relative;
	margin:10px 0 0 3em;
}

ol.note_text_ind3em li span {
	position:absolute;
	top:0;
	left:-3em;
}

ol.note_text_ind3em li small {
	display:block;
	margin-top:4px;
	line-height:1.5;
}

ol.note_text_ind3em ul.list_bullet li {
	margin:5px 0;
}

p.note_text_ind4em {
	position:relative;
	margin:15px 0 0 4em;
	font-size:1.3em;
}

p.note_text_ind4em span {
	position:absolute;
	top:0;
	left:-4em;
}

ol.note_text_ind4em {
	font-size:1.3em;
}

ol.note_text_ind4em li {
	position:relative;
	margin:10px 0 0 4em;
}

ol.note_text_ind4em li span {
	position:absolute;
	top:0;
	left:-4em;
}

ul.list_bullet {
	margin-bottom:-6px;
	margin-left:22px;
	list-style-position:outside;
	list-style-type:disc;
}

ul.list_bullet li {
	margin-bottom:6px;
}

dl.def_type_a {
	margin-bottom:30px;
	padding:20px 15px 20px 25px;
	border:1px solid #880203;
}

dl.def_type_a dt {
	margin-bottom:10px;
	font-weight:700;
}

dl.def_type_a dt strong {
	padding-right:5px;
}

/* #notfound_top
----------------------- */
.notfound_top {
	padding: 55px 0;
}

.notfound_top #main h1 {
	margin: 0 0 35px 0;
}

.notfound_top #main h2 {
	margin: 0 0 35px 0;
}

.notfound_top #main h3 {
	margin: 0 0 75px 0;
}

.notfound_top #main p.btn {
	text-align: center;
}

.notfound_top #sec01 {
	background: none;
}